Small Cowhide Wet-Blue for Shoe Uppers from Canada
Whole bovine cowhide wet-blue leather sized ≤28 sq ft, tanned in wet state without further processing. Under HTS 4104.19.20.00 for its unfinished wet condition and dimensions, destined for shoe upper production.
Duty Rate — Canada → United States
12.4%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Include mill test reports showing chrome content and pH levels to prove wet-blue status
• Calculate duties based on actual surface area; mismeasurement leads to audits and penalties
• Store in brine solution post-import to maintain wet state until further tanning