HTS heading · chapter 41
4105
Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared
Analysis
Heading 4105 of the Harmonized Tariff Schedule covers tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared. It divides into 2 six-digit subheadings and 3 eight-digit tariff lines, with 3 ten-digit statistical suffixes below them.
None of its 3 lines is duty-free at the general rate. Rates run from 2% to 2% with a median of 2%, so the line you choose sets the duty.
The largest subheadings are 4105.10 (in the wet state (including wet-blue), 2 lines) and 4105.30 (unnamed, 1 line).
Its median rate of 2% sits at the 27th percentile of the headings in chapter 41.
By Census's concordance, most of its statistical lines are made by Leather and Hide Tanning and Finishing (316110). Those are the NAICS industries a US producer of these goods would report under.
The heading text decides whether a product belongs here at all (General Rule of Interpretation 1); the subheadings and lines below it only apply once that is settled. Section and chapter notes can override the heading wording, so read them for borderline goods.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 4105.10.10 | In the wet state (including wet-blue): wet blues | 2% |
| 4105.10.90 | In the wet state (including wet-blue): other | 2% |
| 4105.30.00 | In the dry state (crust) | 2% |