Wet-Blue Sheepskin for Garment Leather

Wet-blue sheepskin is a chrome-tanned sheep hide in the wet state, without wool, not further prepared beyond tanning. It falls under HTS 4105.10.90.00 as 'other' tanned or crust skins of sheep or lambs in the wet state. Primarily used for producing soft garment leathers like jackets and skirts.

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.

4104.11Lower: 13.3% vs 37%

If from bovine animals

Bovine wet-blue hides classify under heading 4104, not sheep/lamb under 4105.

4105Same rate: 37%

If dried into crust leather

Dried, fat-liquored or retanned sheepskins become 'crust' under 4105.21, not wet state.

4107.11Lower: 12.4% vs 37%

If further prepared (e.g., finished into full-grain leather)

Post-tanning processes like dyeing or finishing move it to Chapter 41 heading 4107.

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Import Tips & Compliance

Verify the hide is truly 'in the wet state' (wet-blue, not dried crust) via moisture content certification to avoid reclassification

Obtain CITES permits if sourcing from species like certain wild sheep; ensure supplier provides tannage process documentation