HS 410411 In the wet state (including wet-blue)

```html

What products does HS 410411 cover?

This subheading covers bovine or equine hides and skins, other than those of heading 4101, 4102, or 4103, which are in the wet state, including those treated with a tanning or preserving agent but not further prepared. Specifically, it encompasses "wet-blue" leather, which has undergone chrome tanning, characterized by its bluish hue. This classification is based on the World Customs Organization's Harmonized System Nomenclature, and further defined by national tariff schedules such as the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database, which specify that these are hides and skins that have been de-haired and tanned but not fully processed into finished leather, typically weighing more than 8 kg per hide or skin after liming and before tanning.

What falls outside HS 410411?

The following products are excluded from HS 410411: fully tanned or finished leather, hides and skins that have not undergone any tanning or preserving treatment (which would fall under Chapter 41, but not this specific subheading), and hides and skins of sheep or lambs (HS 410620) or goats or kids (HS 410620). Also excluded are hides and skins of other animals not of bovine or equine origin, such as those of pigs (HS 410692) or other animals (HS 410699). Furthermore, any leather that has undergone further processing beyond the wet-blue stage, such as dyeing, finishing, or splitting to a specific thickness, would be classified under different subheadings within heading 4104 or other relevant headings.

What are common classification mistakes for HS 410411?

A common error is misinterpreting the "wet state" or the extent of processing. Importers may incorrectly classify partially tanned or dried hides under this subheading, when they should be classified based on their specific state of preparation. Another frequent mistake involves confusing wet-blue leather with other wet-tanned leathers. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the headings and any relative section or chapter notes. For instance, if the leather has been dyed or finished after the chrome tanning, it would likely fall under a different subheading, such as 410419 for other forms of tanned or crust leather.

How should importers classify products under HS 410411?

The correct procedure for classifying products under HS 410411 involves a thorough examination of the product's physical characteristics and the stage of processing. Importers and customs brokers must verify that the hides or skins are of bovine or equine origin, are in a wet state (typically preserved with salt or other agents), and have undergone chrome tanning (wet-blue) but have not been further processed into finished leather. Consulting the official tariff schedule of the importing country, such as the USITC HTS or the EU TARIC, and reviewing the specific notes for Chapter 41 and Heading 4104 is crucial. Obtaining a detailed technical data sheet from the supplier describing the tanning process and the state of the material is highly recommended.

How is the duty calculated for products under HS 410411?

A shipment of 1,000 kilograms of bovine wet-blue leather, declared at a customs value of $15,000 USD, would attract a US duty of $1,500. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem, as published in the USITC Harmonized Tariff Schedule for HS code 410411. The calculation is: 10% of $15,000 USD = $1,500 USD. It is important to note that specific duty rates can vary based on country of origin and any applicable trade agreements, but this example illustrates the ad valorem calculation based on the declared value.

Which trade agreements reduce duties for HS 410411?

Several free trade agreements may reduce the applicable duty rate for HS 410411, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating bovine and equine leather in the wet state may be eligible for duty-free entry into the United States, Canada, and Mexico. For example, leather originating from Mexico and exported to the United States under USMCA would typically have a preferential rate of Free. To claim this preference, a valid USMCA Certificate of Origin or a self-certified origin statement meeting the requirements of the agreement is generally required, depending on the value and specific circumstances of the shipment.

```