Wet Blue Goat Hides from Japan
Wet blue goat hides are chrome-tanned goat skins in the wet state, preserved in a blue color due to the tanning process, without wool or hair on. They are classified under HTS 4106.21.10.00 as tanned goat skins in wet-blue condition, not further prepared beyond tanning. These are semi-finished materials used in leather production.
Duty Rate — Japan → United States
52.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
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)
Import Tips
• Verify tanning process documentation to confirm wet-blue status and avoid reclassification as raw hides under 4103
• Ensure hides are free of hair/wool with certificates; common pitfall is improper splitting documentation
• Declare weight accurately as wet blues retain moisture; use NAFTA/USMCA certificates if eligible for reduced duties