HTS heading · chapter 41
4101
Raw hides and skins of bovine (including buffalo) or equine animals (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split
Analysis
Heading 4101 of the Harmonized Tariff Schedule covers raw hides and skins of bovine (including buffalo) or equine animals (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or…. It divides into 3 six-digit subheadings and 19 eight-digit tariff lines, with 25 ten-digit statistical suffixes below them.
5 of its 19 lines with a percentage rate are duty-free at the general rate (26%) and 14 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 highest rate, 5%, applies to 4101.20.40 (vegetable pretanned) and 4101.50.40 (vegetable pretanned).
The largest subheadings are 4101.20 (whole hides and skins, unsplit, of a weight per…, 7 lines), 4101.50 (whole hides and skins, of a weight exceeding 16 kg, 7 lines) and 4101.90 (other, including butts, bends and bellies, 5 lines).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 4101.20.10 | Whole hides and skins, unsplit, of a weight per skin not exceeding 8 kg when simply dried, 10 kg when dry-salted, or 16 kg when fresh, wet-salted or otherwise preserved: not pretanned | Free |
| 4101.20.20 | Of a unit surface area not exceeding 28 square feet (2.6 m2): upper and lining | Free |
| 4101.20.30 | Of a unit surface area not exceeding 28 square feet (2.6 m2): other | 2.4% |
| 4101.20.35 | Other: of buffalo | 2.4% |
| 4101.20.40 | Vegetable pretanned | 5% |
| 4101.20.50 | Other: other | 3.3% |
| 4101.20.70 | Other: other | 3.3% |
| 4101.50.10 | Whole hides and skins, of a weight exceeding 16 kg: not pretanned | Free |
| 4101.50.20 | Of a unit surface area not exceeding 28 square feet (2.6 m2): upper and lining | Free |
| 4101.50.30 | Of a unit surface area not exceeding 28 square feet (2.6 m2): other | 2.4% |
| 4101.50.35 | Other: of buffalo | 2.4% |
| 4101.50.40 | Vegetable pretanned | 5% |
| 4101.50.50 | Other: other | 3.3% |
| 4101.50.70 | Other: other | 3.3% |
| 4101.90.10 | Other, including butts, bends and bellies: not pretanned | Free |
| 4101.90.35 | Of bovine animals (including buffalo): of buffalo | 2.4% |
| 4101.90.40 | Vegetable pretanned | 5% |
| 4101.90.50 | Other: other | 3.3% |
| 4101.90.70 | Other: other | 3.3% |