</>Build with Tariff Intelligence|Programmatic access to tariff calculations and HS code classification.Explore Developer Resources →

Wet-Blue Bovine Cowhide Leather from China

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 — China → United States

39.9%

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 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