HTS Chapter 41 distinguishes between raw hides, wet-blue (chrome-tanned but not further processed), crust leather (tanned and dried but not surface-coated), and finished leather. Each stage of processing falls under different subheadings with different duty rates, so accurate description of the processing stage is essential for correct classification.

While EPA effluent regulations apply to domestic tanneries, importers of tanned leather are not directly subject to those rules. However, buyers sourcing from foreign tanneries increasingly face supply-chain due diligence requirements from retail customers and brand owners regarding chemical usage (e.g., restricted substances lists covering chromium VI and azo dyes), which can affect supplier qualification.