Wet Blue Lamb Hides for Shoe Uppers from Japan
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.
Duty Rate — Japan → United States
52%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 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
• 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