Wet Blue Sheepskins for Automotive Leather from Japan
Unsplit wet blue sheepskins chrome-tanned for conversion into automotive seating leather. Shipped wet, without further preparation, from hair sheep breeds. HTS 4105.10.10.00 applies to these sheep/lamb wet blues.
Duty Rate — Japan → United States
52.5%
Rate breakdown
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)
9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
Import Tips
• Certify non-reversible tanning per chapter note (a) to avoid downgrade to raw hides (4101-4103)
• Use refrigerated containers to maintain wet state during transit; document temperature logs
• Beware of blending with goat skins; pure sheep classification requires breed verification