Wet Blue Sheepskins for Garment Leather

Wet blue sheepskins are tanned sheep or lamb hides in the wet state (including wet-blue), without wool, not further prepared beyond chrome tanning. They are primarily used in producing soft leather for garments like jackets and skirts. Classified under HTS 4105.10.10.00 as they match the definition of wet blues from sheep or lambs.

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.

4104Lower: 13.3% vs 37%

If from goats or kids rather than sheep or lambs

Tanned hides of goats or kids in wet state fall under heading 4104, separate from sheep/lambs in 4105.

4105Same rate: 37%

If in dry crust state after retanning or fat-liquoring

Chapter notes specify crust includes retanned/dried hides, moving from wet blues (4105.10) to in-the-dry (4105.21).

4101Lower: 13.3% vs 37%

If not tanned and still in wet salted preservation

Untanned sheepskins preserved by salting are raw hides under 4101, not tanned wet blues of 4105.

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Import Tips & Compliance

Provide chemical analysis certificates confirming chrome tanning process and wet state to verify classification as wet blues

Declare exact origin of sheepskins (e.g

New Zealand merino) as it affects quota restrictions under tariff rate quotas

Avoid common pitfalls like misdeclaring as crust leather; wet blues must be shipped in wet condition without drying