Wet-Blue Sheep Hides for Shoe Upper Leather from Canada
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.
Duty Rate — Canada → United States
12%
Rate breakdown
9903.05.2910%Except for products described in headings 9903.05.85–9903.05.93, articles the product of Canada, as provided for in U.S. note 52 to this subchapter
Import Tips
• 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