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GOODS ACROSS BORDERS

HS HEADING 4112

Leather further prepared after tanning or crusting, including parchment dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 41.14

In plain English

This category covers sheep or lamb leather that has been processed beyond tanning or crusting, including parchment-dressed varieties. The material must be without wool and can be split or unsplit, but it excludes specific leather types defined elsewhere. A single subheading groups all these prepared sheep or lamb leathers together under one classification.

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

6-digit subheadings (1)

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

4112.00

Leather; further prepared after tanning or crusting, including parchment dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 41.14

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

RULES5,339COUNTRIES85ITEMS111CARRIERS28GUIDES46UNIQUE SOURCES645LATEST VERIFICATION2026-07-26MethodologyChangelog