Wet-Blue Bovine Upper Leather for Shoes from Mexico
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 — Mexico → United States
Rate breakdown
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