Wet-Blue Goat Skins from Japan
Goat hides processed through chrome tanning and left in a wet state, commonly known as wet-blue, without hair or wool. They are not further prepared beyond this stage and are used as semi-finished material for leather goods manufacturing. Classified under 4106.91.00.00 as tanned skins of other animals in wet state.
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 tanning process documentation to confirm wet-blue state and absence of further preparation like dyeing
• Obtain CITES permits if sourcing from endangered goat species to avoid customs delays
• Ensure proper moisture content certification as 'wet state' is key for this classification