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HS 4104.11Agriculture

HS Code for Wet-Blue Hides (HS 4104.11)

Wet-blue is chrome-tanned but not finished - the intermediate stage between raw hide (HS 4101) and finished leather (HS 4107). Preserved (~90% moisture), less bulky than raw, avoids raw-hide export bans (Argentina, Ethiopia). EUDR covers HS 4104 since it derives directly from cattle.

Reviewed against WCO HS · WTO IDB · National customs schedules4 authoritative sourcesLast reviewed July 2026

Sample 6-digit codes

CodeDescription
4101Raw hides of bovine or equine animals
4104.11Full-grain unsplit wet-blue bovine
4104.19Other wet-blue bovine
4107Leather further prepared after tanning
Need to check a specific code? Use the free HS code lookup tool.

Typical import duty by market

MarketDuty
European Union
0%
MFN zero; EUDR applies.
United States
0-5%
China
5-7%
India (BCD)
10%

Worked landed-cost example

10 MT wet-blue bovine sides, FOB Sao Paulo USD 3,200/MT, CIF Vicenza

FOBUSD 32,000
Freight + insuranceUSD 1,400
CIFUSD 33,400
EU dutyUSD 0
EUDR DDS cost≈ USD 300
EU landed USD 33,400.
Run your own numbers in the import duty & tax calculator.
Regulatory checkpoints
  • · EUDR Reg 2023/1115.
  • · EU REACH restriction on Cr(VI) in leather (Reg 301/2014) - max 3 mg/kg.
  • · LWG (Leather Working Group) audit for sustainable sourcing.
Top exporting countries
  • · Brazil
  • · USA
  • · Italy (re-export)
  • · India
  • · Bangladesh

Frequently asked questions

Wet-blue vs crust vs finished?

Wet-blue: chrome-tanned, unfinished, moist. Crust (HS 4104.4x): dried and re-tanned but not surface-finished. Finished (HS 4107): dyed, embossed, top-coated - ready for cutting. EU tanneries increasingly import crust from Brazil/India to add value locally under LWG audit.

Destination market toolkits

Country-specific duty, VAT/GST and Incoterms practice for the top destinations for agriculture.

Import into India →
IGST on imports · 5% / 12% / 18% / 28%
Import into China →
Import VAT · 13% standard, 9% reduced, 6% services
Import into United States →
No federal VAT / GST · 0% federal
Import into Germany →
VAT (Umsatzsteuer / Einfuhrumsatzsteuer) · 19% standard, 7% reduced
Import into Brazil →
ICMS (state) + PIS/COFINS (federal) · ICMS 17-19% (varies by state); PIS 2.1%; COFINS 9.65%
Import into United Arab Emirates →
VAT · 5% standard

Agriculture landed-cost pages: every destination market

Jump straight to the agriculture import guide for any of the destination markets we cover.

Related commodity guides

HS 1201Agriculture
HS Code for Soybeans (HS 1201) - EUDR Guide →
HS 2304Agriculture
HS Code for Soybean Meal (HS 2304.00) →
HS 0901.11Agriculture
HS Code for Robusta Coffee (HS 0901.11) →
HS 1805Agriculture
HS Code for Cocoa Powder (HS 1805.00) →

Related tools

HS Code Lookup →
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Import Duty & Tax →
Landed cost with duty, VAT/GST and cess.
Landed Cost by HS & Country →
Duty + VAT/GST + Incoterm split for this HS.
CIF ↔ FOB Converter →
Convert customs value between Incoterms.

Sources & citations

Duty rates and regulations compiled from WCO HS, WTO integrated database, national customs authorities and published FTA schedules. Provided for decision-support only - confirm the 10-digit line and current preferential status with your licensed customs broker before acting.

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