Wet-Blue Calfskin (Light Split) from Japan
Light split from young bovine calf, chrome-tanned wet-blue, depilated, in wet condition, not further processed. Suited for garment and glove leathers. HTS 4104.19.50.80 covers other wet tanned bovine splits.
Duty Rate — Japan → United States
52.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
9903.41.0540%Bovine (including buffalo) and equine leather (provided for in heading 4104 or 4107); goat, kid, sheep and lamb leather, the foregoing dyed, colored, stamped or embossed (provided for in heading 4105, 4106, 4112 or 4113)
Import Tips
• Specify calf origin and split layer in invoices; light splits risk confusion with finished leathers
• Maintain cold chain if required to keep wet; temperature logs aid compliance
• Avoid any crusting agents; pure wet-blue tanning certificates essential