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Wet-Blue Sheep Hides for Shoe Upper Leather

Unsplit sheep hides chrome-tanned to wet-blue stage, without wool, destined for shoe upper leather production. HTS 4105.10.90.00 covers these as other in-the-wet-state tanned sheep skins. Not further processed beyond basic tanning.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China2%+37.5%39.5%
🇲🇽Mexico2%+10.0%12%
🇨🇦Canada2%+10.0%12%
🇩🇪GermanyFree+10.0%10%
🇯🇵JapanFree+52.5%52.5%

Alternative Classifications

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

4105Same rate: 39.5%

If retanned, colored, or fat-liquored then dried

Such 'crust' processing qualifies for 4105.21, distinct from purely wet-blue.

4103.20Lower: 12.5% vs 39.5%

If only pre-tanned (e.g., vegetable pre-tan, reversible)

Reversible pre-tanning keeps it as semi-processed under 4103, not full tanning.

4115.20.00.00Lower: 20% vs 39.5%

If made into composition leather sheets

Reconstituted leather from wet-blue scraps falls under heading 4115.

Not sure which classification is right?

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Import Tips & Compliance

Provide wet-blue certification from accredited labs to confirm state and avoid dry crust misclassification

Document origin to comply with country-specific quotas on sheepskins; EU origins may have preferences

Avoid bulk packaging that implies crust—ship in wet brine to maintain classification