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Wet-Blue Bovine Upper Leather for Shoes from China

This is whole bovine leather in wet-blue state, tanned with chrome but not further finished, with a unit surface area not exceeding 28 square feet, specifically prepared as upper leather for footwear. It falls under HTS 4104.19.10 as tanned bovine leather in wet state designated for shoe uppers. The wet-blue process preserves the hide in a wet, chrome-tanned condition suitable for further manufacturing.

Duty Rate — China → United States

37.5%

Rate breakdown

9903.88.0325%Except as provided in headings 9903.88.13, 9903.88.18, 9903.88.33, 9903.88.34, 9903.88.35, 9903.88.36, 9903.88.37, 9903.88.38, 9903.88.40, 9903.88.41, 9903.88.43, 9903.88.45, 9903.88.46, 9903.88.48, 9903.88.56, 9903.88.64, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(e) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(f)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China

Import Tips

Verify the leather is whole bovine, unit surface ≤28 sq ft, and in wet state (wet-blue) via lab testing for chrome tanning content

Obtain supplier certification confirming 'upper leather' designation and no further preparation beyond crust

Avoid misdeclaration as dry finished leather, which shifts to 4107; include wet weight documentation

Wet-Blue Bovine Upper Leather for Shoes from China — Import Duty Rate | HTS 4104.19.10