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Wet-Blue Bovine Cowhide Leather from Japan

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 — Japan → United States

52.4%

Rate breakdown

9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
9903.41.0540%Bovine (including buffalo) and equine leather (provided for in heading 4104 or 4107); goat, kid, sheep and lamb leather, the foregoing dyed, colored, stamped or embossed (provided for in heading 4105, 4106, 4112 or 4113)

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

Wet-Blue Bovine Cowhide Leather from Japan — Import Duty Rate | HTS 4104.19.20.00