HTS chapter · section VIII
Chapter 41
Hides, skins, leather and furskins
Chapter 41 of the Harmonized Tariff Schedule sits in section VIII (hides, skins, leather and furskins). It has 11 headings and 121 eight-digit tariff lines.
27 of its 121 lines with a percentage rate are duty-free at the general rate (22%) and 94 are dutiable, from duty-free up to 5%. The median line pays 2.4%.
The spread of 5 percentage points between the cheapest and dearest lines makes misclassification expensive here.
The most finely divided heading is 4107 (leather further prepared after tanning or crusting, including parchment-dressed…), with 39 lines; fine division usually means the rates or the trade statistics differ enough to be worth separating.
1 of its 11 headings is entirely duty-free at the general rate: 4115 (composition leather with a basis of leather…).
The heading with the highest median rate is 4106 (tanned or crust skins of other animals, without wool or hair on, whether or not…) at 3.3%.
Headings
| Heading | Description | Lines | Free | Median rate |
|---|---|---|---|---|
| 4101 | Raw hides and skins of bovine (including buffalo) or equine animals (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned,… | 19 | 5 | 2.4% |
| 4102 | Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment- dressed or further prepared), whether… | 7 | 5 | duty-free |
| 4103 | Other raw hides and skins (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or… | 9 | 5 | duty-free |
| 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 | 20 | 4 | 2.4% |
| 4105 | Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared | 3 | 0 | 2% |
| 4106 | Tanned or crust skins of other animals, without wool or hair on, whether or not split, but not further prepared | 9 | 1 | 3.3% |
| 4107 | Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on,… | 39 | 3 | 2.8% |
| 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… | 2 | 0 | 2% |
| 4113 | Leather further prepared after tanning or crusting, including parchment-dressed leather, of other animals, without wool or hair on, whether or not split, other… | 7 | 2 | 2.4% |
| 4114 | Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallized leather | 4 | 0 | 2.75% |
| 4115 | Composition leather with a basis of leather or leather fiber, in slabs, sheets or strip, whether or not in rolls; parings and other waste of leather or of… | 2 | 2 | duty-free |