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GOODS ACROSS BORDERS

HS HEADING 4105

Tanned or crust skins of sheep and lambs, without wool on, whether or not split, but not further prepared

6-digit subheadings (2)

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

4105.10

Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared, in the wet state (including wet-blue)

4105.30

Tanned or crust skins; of sheep or lambs, without wool on, whether or not split, but not further prepared, in the dry state (crust)

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