Tanned Wet Blue Lamb Skin
CN β USAI Analysis
π Tanned Wet Blue Lamb Skin (Wet Blue Leather)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional-Level Customs Strategy
π Part 1: Product Definition & Classification: Do You Really Understand "Wet Blue" Lamb Skin?
Wet Blue Lamb Skin is a crucial intermediate raw material in the leather industry. It refers to sheepskin that has undergone chrome tanning but has not yet undergone the subsequent processes such as retanning, dyeing, fatliquoring, drying, and finishing.
The term "Wet Blue" comes from the characteristic light blue color of the skin due to the presence of basic chromium sulfate (the tanning agent).
Why is it classified differently from "Finished Leather"?
The key distinction lies in the degree of processing:
- Wet Blue: Only tanned, moist, not dyed, not finished, not dried (or dried but not finished). It is an industrial intermediate product, not a final consumer good.
- Finished Leather: Undergoes full processing, including dyeing, finishing, drying, and mechanical processing. It is ready for shoe manufacturing, garment production, etc.
β οΈ Key Distinction Point:
- If the skin is only chrome-tanned, retains high moisture, and has no final surface finish/dyeing β Classified under Chapter 41 (Raw Hides and Skins);
- If the skin is fully processed (dried, dyed, finished) β Classified under Chapter 41 (Leather), specifically heading 4104 or 4106 depending on the type.π‘ Note: "Wet Blue" is explicitly recognized in international trade as unfinished leather. Misclassifying it as "finished leather" can lead to lower tariffs in some regions, but customs will reject this if the product does not meet the definition of finished leather.
π¦ Part 2: HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Applicable Scenario | Is it Finished? |
|---|---|---|---|
4104.43.00.00 |
Sheepskin, tanned or pale-faced, other than lambskin | Lamb skin that is not classified as "lamb" by local customs definition (depends on country-specific definitions of "lamb" vs "sheep") | β Tanned, but not finished |
4106.22.00.00 |
Lambskin, tanned or pale-faced | True lamb skin (from sheep under 1 year old), chrome-tanned, wet blue state | β Tanned, but not finished |
4104.41.00.00 |
Sheepskin, tanned or pale-faced, in the raw state (wet blue is a subset of tanned) | Some countries treat "wet blue" as "tanned" under 4104 | β Tanned |
4104.43.00.00 |
Sheepskin, tanned or pale-faced, other than lambskin | If the skin is from mature sheep, not "lamb" | β Tanned |
4106.22.00.00 |
Lambskin, tanned or pale-faced | Primary classification for Wet Blue Lamb Skin | β Tanned |
4107.10.00.00 |
Leather, further prepared, of sheep or lamb, other than suede | Finished leather (dyed, dry, finished) | β Finished |
π Key Reminder:
- Most countries classify "Wet Blue Lamb Skin" under4106.22.00.00(Lambskin, tanned or pale-faced).
- Do NOT classify under Chapter 43 (Furs) or Chapter 39 (Plastics).
- If the skin is not yet dried or is very moist, it is still considered "tanned skin" under Chapter 41.
- "Pale-faced" (chamois-dressed) is different from "Wet Blue". Wet blue is chrome-tanned; pale-faced is oil-tanned. Do not confuse them.
π° Part 3: 2026 Latest Tariff Rate Details (Including Surtaxes, Policy Surcharges)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Date: From November 10, 2025 (including subsequent imports)
π― 1. 4106.22.00.00 ββ Lambskin, tanned or pale-faced (Wet Blue State)
| Item | Content |
|---|---|
| Base Tariff Rate | 5.6% (ad valorem) |
| USITC Surtax | +25% (from USITC Footnote 9903.88.01, Section 301) |
| IEEPA Surtax | +10% (for China/HK products, from November 10, 2025) |
| Total Tariff Rate | 40.6% |
| Tax Calculation | CIF Value Γ 40.6% |
| De Minimis Eligibility | β Not Eligible (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 β IEEPA:9903.01.24 β USITC:4106.22.00.00 β FOOTNOTE:9903.88.01 |
π Explanation:
- "USITC Surtax 25%" is from the "Section 301 Surtariffs" under the U.S. Trade Act;
- "IEEPA 10%" is the additional tariff under the International Emergency Economic Powers Act (IEEPA);
- Total 40.6%, which is a very high tariff. Must be anticipated in advance!β οΈ Note:
- Some countries may have different base tariffs. For example, the EU may have a lower base tariff but no 301 surtax.
- The "Wet Blue" state does not qualify for any tariff reduction because it is still an industrial raw material.
π οΈ Part 4: Customs Clearance Practical Advice (Practical Pitfall Avoidance Guide)
β 1. Required Documents List (None Can Be Omitted)
| Document | Required | Description |
|---|---|---|
| β Product Specification Sheet | βοΈ | Include: weight, moisture content, tanning agent (chrome), skin size, number of pieces |
| β Photos (Clear Label) | βοΈ | Show the blue color, moisture, and label with batch number |
| β Commercial Invoice | βοΈ | Clearly state "Wet Blue Lamb Skin, Chrome Tanned, Unfinished" |
| β Packing List | βοΈ | List gross/net weight, number of packages |
| β Certificate of Origin (CO) | βοΈ | If not from China, to enjoy preferential rates |
| β MSDS (Material Safety Data Sheet) | βοΈ | To prove the product is not hazardous waste |
| β Chrome Content Report | βοΈ | To prove it meets environmental standards (e.g., EU REACH) |
β 2. Declaration Tips (Key Mantra)
π₯ "Wet Blue is Tanned, Not Finished. Declare 'Chrome-Tanned'. Do Not Say 'Finished Leather'!"
| Situation | Correct Declaration | Wrong Action |
|---|---|---|
| Wet Blue Lamb Skin | 4106.22.00.00 - "Lambskin, tanned, wet blue" |
Declare as "Finished Leather" β 301 surtax may apply differently or cause rejection |
| Finished Lamb Leather | 4107.10.00.00 |
Declare as "Wet Blue" β Lower tariff risk, but customs will inspect and penalize |
| Raw (Un-tanned) Sheepskin | 4103.20.00.00 |
Declare as "Wet Blue" β Wrong classification |
| Suede Leather | 4107.21.00.00 |
Declare as "Wet Blue" β Wrong classification |
β 3. Special Situation Handling
| Situation | Handling Advice |
|---|---|
| High Moisture Content | Ensure packaging is waterproof. Declare "Moisture Content: XX%". |
| Chrome Content Compliance | Provide a test report showing Cr6+ is within limits (e.g., <10 ppm for EU). |
| OEM Custom Skin | Provide order + design drawings to avoid being classified as "non-standard". |
| Mixed Shipments (Wet Blue + Finished) | Declare separately! Do not mix. Mixed declaration can lead to penalties. |
π Part 5: Global Major Market Customs Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff | Certification Requirements | Remarks |
|---|---|---|---|---|
| πΊπΈ USA | 4106.22.00.00 |
40.6% (China Origin) | None specific | High surtax |
| π¨π³ China | 4106.22.00.00 |
5% | None | No additional surtax |
| πͺπΊ EU | 4106.22.00.00 |
4.5% | REACH (Chrome Compliance) | No 301 surtax |
| π¦πΊ Australia | 4106.22.00.00 |
5% | None | No surtax |
| π―π΅ Japan | 4106.22.00.00 |
3% | None | No surtax |
π Conclusion:
- USA has the highest tariffs due to 301 and IEEPA surcharges;
- EU, Japan, and Australia have much lower base tariffs;
- China-origin wet blue lamb skin is very expensive to import into the US. Consider supply chain adjustments if possible.
π Part 6: Common Errors & Pitfall Avoidance Guide (Lessons from Tears)
β Error 1: Declaring "Wet Blue" as "Finished Leather" to avoid tariffs
π Consequence: Customs will inspect, find it is unfinished, and impose penalties + back taxes!
β Error 2: Not providing Chrome Content Report
π Consequence: EU customs may reject the shipment due to REACH non-compliance.
β Error 3: Mixing "Wet Blue" and "Raw Skins" in one package
π Consequence: Customs will require separate declarations. If not done, delays or returns.
β Error 4: Using "Leather" in the declaration name for "Wet Blue"
π Consequence: Customs may classify it as "Finished Leather", leading to incorrect tariff application.
β Correct Action:
"Wet Blue Lamb Skin, Chrome-Tanned, Unfinished, Moisture Content 60-70%, Batch No. XYZ, REACH Compliant"
π― Part 7: Conclusion: Professional Declaration, Save Time and Money!
π― Remember the Mantra:
πΉ "Wet Blue is Tanned, Not Finished. Declare 'Chrome-Tanned'. Do Not Say 'Finished Leather'!"
πΉ "HS Code Determines Tariff, 40.6% in USA is High, Declare Correctly to Avoid Penalties!"
π Tips:
If your Wet Blue Lamb Skin is originated from Turkey, India, or Pakistan, you may apply for tariff exemptions or lower rates.
Suggest applying for Advance Ruling to avoid customs risks.
π£ Immediate Action:
π Contact professional customs brokers + Provide product photos + Apply for HS Code Advance Ruling
π Let your Wet Blue Lamb Skin pass customs smoothly, efficiently, and profitably!
β¨ Professional Customs Clearance Starts with Accurate Classification!
πΌ Every penny of your cost deserves to be calculated precisely!
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About HS Code Classification
The Harmonized System (HS) is an internationally standardized nomenclature developed by the World Customs Organization (WCO) to classify traded products. Over 200 countries use the HS system as the basis for customs tariffs, trade statistics, and import/export regulations.
Each HS code follows a hierarchical structure:
- Chapter (2 digits) β Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) β More specific grouping within the chapter
- Subheading (6 digits) β Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) β Country-specific extensions for further classification, such as US HTSUS 10-digit codes
Correct HS code classification is essential for smooth customs clearance, accurate duty payment, and compliance with trade regulations. Misclassification can lead to customs delays, overpayment of duties, or penalties.
When importing from CN to US, the applicable tariff rates may include:
- Most-Favored-Nation (MFN) rate β The standard duty rate applied to WTO members
- General rate β Applied to countries without trade agreements
- Trade remedy duties β Additional tariffs such as Section 301 (anti-dumping), Section 232 (national security), or countervailing duties
The information provided on this page is for reference purposes only. For official classification, please consult with your local customs authority or a licensed customs broker.