Wet Blue Lamb Hides for Shoe Uppers

Wet blue lamb hides are chrome-tanned in wet state, unsplit, from sheep or lambs without wool, destined for shoe upper leather production. Not further prepared beyond tanning, they retain high moisture content. HTS 4105.10.10.00 covers these as wet blues per chapter definitions.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China2%+35.0%37%
🇲🇽Mexico2%+10.0%12%
🇨🇦Canada2%+10.0%12%
🇩🇪Germany2%+10.0%12%
🇯🇵Japan2%+10.0%12%

Alternative Classifications

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

4105.30.00.00Same rate: 37%

If split into grain and flesh layers

Split tanned sheepskins, even in wet state, are classified separately under 4105.30, not whole wet blues.

4107.11Lower: 12.4% vs 37%

If further prepared with full finishing like aniline dyeing

Once dyed, fat-liquored, and finished, they become whole hides of sheep/lambs under 4107.

4105Same rate: 37%

If dried into crust without reversible tanning

Dried crust from wet blues shifts to 4105.21 per chapter note (b) on crust definition.

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Import Tips & Compliance

Include lab reports on chrome content (typically 2-5%) to distinguish from pre-tanned or raw hides

Monitor tariff rate quotas for Australian/New Zealand origins; exceedance shifts to higher duties

Ensure hides are not split or further processed, as split wet blues may require different subheadings