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Wet Blue Sheepskins for Garment Leather from Japan

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.

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

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