Wet-Blue Bovine Upper Leather for Dress Shoes
This is tanned bovine leather in wet-blue state, specifically prepared as upper leather for formal dress shoes, retaining moisture without further finishing. It falls under HTS 4104.19.40 as it's in the wet state (wet-blue), not further prepared beyond tanning, and designated for shoe uppers. The hair has been removed, and it's from bovine animals.
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More Specific Codes
This product may fall under a more specific subheading:
Alternative Classifications
This product could be classified differently depending on its characteristics or intended use.
If full substance and unsplit
Full substance unsplit bovine leather in wet state goes to 4104.11, while this subheading covers other (often split or partial) forms.
If dried into crust and fat-liquored
Once dried after retanning or fat-liquoring, it becomes crust leather under Chapter 41 heading 4107, no longer wet state.
If from sheep or lamb rather than bovine
Similar wet-blue upper/sole leather from ovine species classifies under 4114, outside bovine/equine Chapter 41 headings 4104-4106.
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Import Tips & Compliance
• Verify the leather is truly in wet-blue state (chromium-tanned, wet) with lab testing to avoid misclassification as crust or finished leather
• Include tannery certificates confirming no further preparation beyond reversible tanning and hair removal
• Check for splits; unsplit full-thickness leather may qualify, but declare thickness accurately to prevent disputes
Related Products under HTS 4104.19.40
Equine Wet-Blue Sole Leather for Work Boots
Tanned equine hide in wet-blue form, designated as sole leather for durable work boots, maintained in wet state post-chrome tanning. Classified under HTS 4104.19.40 for equine wet-state leather without hair, not further prepared, specifically for soles. It's split and toughened for bottom wear.
Buffalo Wet-Blue Upper Leather for Handbags
Chrome-tanned buffalo hide in wet-blue condition, prepared as upper leather for luxury handbags, unsplit and hair-free. It matches HTS 4104.19.40 as 'other' wet-state bovine (buffalo included) leather for uppers, without further processing. The wet form allows flexibility in downstream finishing.
Water Buffalo Wet-Blue Upper for Belts
Wet-blue water buffalo leather for belt uppers, tanned and wet without hair or finish. HTS 4104.19.40 covers this as bovine upper leather in wet state.
Calf Wet-Blue Sole Leather for Safety Shoes
Young bovine (calf) wet-blue leather for safety shoe soles, wet tanned. Under 4104.19.40 as other sole leather.
Bovine Wet-Blue Upper for Wallets
Wet-blue cowhide upper leather for wallets.
Equine Wet-Blue Leather for Saddles
Horse wet-blue upper for saddle making.