Wet-Blue Bovine Upper Leather for Cowboy Boots from China
Tanned bovine hide in wet-blue state, specifically prepared as upper leather for durable cowboy boots, retaining moisture without further finishing. Classified under 4104.19.40.10 as wet-state upper leather from bovine animals, not further prepared beyond tanning. Meets chapter 41 criteria excluding hair-on hides.
Duty Rate — China → United States
42.5%
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 wet-blue state upon import; dried hides shift to 4104.41+ headings per chapter notes
• Obtain tannery certificates proving no further preparation beyond reversible tanning process
• Label with bovine origin and 'upper leather' designation to prevent reclassification as sole leather