Wet Blue Goat Skins for Shoe Leather

Wet blue goat skins specifically graded for shoe upper leather production, chrome-tanned and stored wet without hair or further finishing. Falls under HTS 4106.21.10.00 as in-the-wet-state tanned goat skins per hierarchy. These flexible semi-finished hides are exported in bundles for industrial leather finishing.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China2.4%+35.0%37.4%
🇲🇽Mexico2.4%+10.0%12.4%
🇨🇦Canada2.4%+10.0%12.4%
🇩🇪Germany2.4%+10.0%12.4%
🇯🇵Japan2.4%+10.0%12.4%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

4107.11Lower: 12.4% vs 37.4%

If further finished into full-grain leather

Post-wet-blue finishing (e.g., buffed or dyed) classifies as finished leather under Chapter 41 heading 4107.

4104Lower: 13.3% vs 37.4%

If from bovine animals instead of goats

Identical wet-blue process but bovine origin shifts to heading 4104 for tanned bovine hides.

4106.21Same rate: 37.4%

If in dry state rather than wet

Dry tanned (non-wet-blue) goat skins go to the dry subheading within same heading.

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Import Tips & Compliance

Include end-use statements if bound for specific industries; helps with duty drawback claims

Measure moisture content for accurate invoicing – wet blues can vary 50-70% water weight

Comply with CITES if from protected goat species; obtain non-CITES certificates