Wet-Blue Sheep Hides for Shoe Upper Leather from Mexico
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 — Mexico → United States
12%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
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