Bovine Wet-Blue Grain Split

This is the grain layer split from wet-blue tanned bovine hides, processed in a chrome tanning solution in the wet state without hair. Classified under HTS 4104.19.50.40 as tanned bovine splits in wet-blue form, specifically the grain portion not further prepared. Used primarily for high-quality leather upholstery and garments.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China3.3%+35.0%38.3%
🇲🇽Mexico3.3%+10.0%13.3%
🇨🇦Canada3.3%+10.0%13.3%
🇩🇪Germany3.3%+10.0%13.3%
🇯🇵Japan3.3%+10.0%13.3%

Alternative Classifications

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

4104Same rate: 38.3%

If dried to crust state after tanning

Dried wet-blue splits become crust leather under 4104.29, as chapter notes define crust as retanned or fat-liquored prior to drying.

4104.19.10Lower: 35% vs 38.3%

If full substance, unsplit hide

Unsplit wet-blue hides fall under 4104.19.10 as whole hides, not separated into grain or drop layers.

4104.41Lower: 13.3% vs 38.3%

If further prepared with surface coating

Application of finish, coating, or artificial tanning moves it from 'not further prepared' to 4104.41 category.

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Import Tips & Compliance

Verify chrome tanning process documentation to confirm wet-blue status; improper drying can reclassify to full substance

Ensure splits are measured and labeled as 'grain' layer to avoid misclassification as drops or full hides

Maintain wet-state during transport with proper packaging to prevent crusting, which shifts to 4104.29