HS HEADING 4104

Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared

HEADING

4104

CHAPTER

41 — Raw hides and skins (other than furskins) and leather

In plain English

This category includes tanned or crust hides and skins from cows, buffalo, or horses that have had their hair removed, regardless of whether they have been split into layers. The items are divided based on their moisture level, distinguishing between those kept in a wet state and those kept in a dry state. Within each moisture category, the classification further separates the goods by whether they are full grains that remain unsplit or if they consist of grain splits.

PARAPHRASE OF THE OFFICIAL HS 2022 TEXTS BELOW — NOT LEGAL ADVICE

6-digit subheadings (4)

Official HS 2022 subheading texts. National tariff schedules subdivide these further (8-10 digit lines) and set the actual duty rates.

4104.11

Tanned or crust hides and skins; without hair on, bovine or equine, in the wet state (including wet-blue), full grains, unsplit; grain splits

4104.19

Tanned or crust hides and skins; bovine or equine, without hair on, in the wet state (including wet-blue), excluding full grains, unsplit; grain splits

4104.41

Tanned or crust hides and skins; bovine or equine, without hair on, in the dry state (crust), full grains, unsplit; grain splits

4104.49

Tanned or crust hides and skins; bovine or equine, without hair on, in the dry state (crust), (other than full grains, unsplit; grain splits)

Chapter 41 classification notes

Chapter 41 covers the leather-supply chain. CITES Appendix II reptile skins (crocodile, alligator, python) require CITES permits regardless of HS code. EU REACH restrictions on chromium (VI) tanning apply to imports.

Frequent misclassification in this chapter

Finished leather goods (handbags, jackets) go to Chapter 42 (articles of leather) not 41; raw and prepared leather stays in 41.

Classification certainty

The 6-digit level shown here is the internationally harmonised layer. Duty rates attach to national 8-10 digit tariff lines, which differ by country — use the duty calculator for lane estimates. For binding certainty, request a ruling from the destination customs authority.

Binding tariff ruling database

Other headings in Chapter 41

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