Wet-Blue Bovine Upper Leather for Dress Shoes from Canada
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.
Duty Rate — Canada → United States
15%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• 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