Vegetable Pre-Tanned Bovine Upper Leather Wet

Bovine hides pre-tanned with vegetable agents in wet state, classified as upper leather without hair, not further prepared. HTS 4104.19.40.60 covers this as other wet-state upper leather. Alternative to chrome tanning for eco-friendly shoe uppers.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China5%+35.0%40%
🇲🇽Mexico5%+10.0%15%
🇨🇦Canada5%+10.0%15%
🇩🇪Germany5%+10.0%15%
🇯🇵Japan5%+10.0%15%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

4104Same rate: 40%

If vegetable-tanned full-grain crust

Dry full-grain vegetable-tanned hides classified under 4104.21 after drying.

4106.21Lower: 12.4% vs 40%

If dressed tanned hides

Dressed hides (further processed) shift to 4106 for veg-tanned grain splits.

Not sure which classification is right?

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Import Tips & Compliance

Document tanning agents to prove non-chrome process if audited for environmental compliance

Test for reversible tanning per chapter note (a) to stay in 4104

Pair with dyeing declarations if fat-liquored but still crust-eligible

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