Wet-Blue Bovine Cowhide Leather from Canada
Wet-blue bovine cowhide leather is chrome-tanned in the wet state, without hair, and not further prepared, typically used for upholstery and footwear. This product falls under HTS 4104.19.20.00 as whole bovine leather in wet-blue form with a unit surface area not exceeding 28 square feet. It remains in its semi-processed, reversible tanning state suitable for further tanning processes.
Duty Rate — Canada → United States
Rate breakdown
Import Tips
• Verify the leather is truly in wet-blue state (chrome-tanned, wet) and measure surface area accurately to confirm ≤2.6 m² for this subheading
• Obtain tannery certificates proving no further preparation beyond wet tanning to avoid reclassification to finished leather headings
• Ensure proper ventilation and temperature control during shipping to prevent drying, which could shift classification to crust leather