Wet-Blue Bovine Upper Leather from Germany
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 — Germany → United States
10%
Rate breakdown
9903.05.3910%Section 301 (forced labor) — European Union member state (col1 rate < 10 percent): MFN < 10% → total duty capped at 10%
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