Wet-Blue Sheepskin for Garment Leather from Japan
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.
Duty Rate — Japan → United States
52.5%
Rate breakdown
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)
9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
Import Tips
• 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