Wet-Blue Bovine Upper Leather from China
Tanned bovine hides in wet-blue state, specifically prepared as upper leather for footwear, without hair on and not further prepared beyond tanning. Classified under HTS 4104.19.40.60 as wet-state upper leather from bovine animals, excluding sole leather. Used primarily for shoe uppers due to its flexibility and durability.
Duty Rate — China → United States
42.5%
Rate breakdown
9903.05.3112.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of China, as provided for in U.S. note 52 to this subchapter
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)
Import Tips
• Verify tanning process documentation to confirm wet-blue state and prevent reclassification to dry crust hides under 4104.29
• Include certificates of origin and chemical treatment records to comply with REACH regulations on chrome tanning agents
• Avoid common pitfalls like mislabeling as 'further prepared' leather, which shifts to 4107