Heading 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

25 declarable lines

Heading 4101 covers raw hides and skins of bovine animals (including buffalo) and equine animals that have been preserved but not tanned, parchment-dressed or further prepared. The heading is split first by weight of whole hides (4101.20 for small whole hides, 4101.50 for whole hides over 16 kg) and by "other" pieces such as butts, bends and bellies in 4101.90. Within each group the lines separate not pretanned from other (including vegetable pretanned) material and separate bovine from equine and buffalo.

Products in this heading

Salted cattle hides weighing more than 16 kg, not pretanned
Wet-salted buffalo hides
Fresh equine hides
Limed calfskins, whole and unsplit
Pickled bovine hide pieces, not pretanned
Cattle hide butts and bends, wet-salted
Dried bovine hides of small weight per skin, not pretanned
Vegetable pretanned bovine hide splits

How to choose the right subheading

Species of the animal: bovine (including buffalo) or equine
Whether the item is a whole hide or a piece such as a butt, bend or belly
Weight per skin for whole hides, which decides between 4101.20 and 4101.50
Whether the hide is not pretanned or has been vegetable pretanned
Unit surface area for bovine hides, since upper and lining hides have their own lines

Often confused with

Tanned or crust bovine hides
Tanning moves the goods out of the raw hides of 4101.
Heading 4104
Raw sheep or lamb skins
Sheep and lamb skins have their own heading.
Heading 4102
Raw hides of animals other than bovine or equine
Other raw hides and skins are classified in 4103.
Heading 4103
Leather further prepared after tanning
Finished bovine or equine leather belongs in 4107, not 4101.
Heading 4107
Chamois and patent leather
These specialty leathers are classified separately.
Heading 4114

Frequently asked questions

What is the HTS code for salted cattle hides over 16 kg that are not pretanned?

They are classified in 4101.50.10.10, whole hides and skins of a weight exceeding 16 kg, not pretanned, of bovine animals, cattle. The general (MFN) rate is Free.

What is the duty on vegetable pretanned whole bovine hides over 16 kg?

The line is 4101.50.40.00, whole hides and skins of a weight exceeding 16 kg, other, of bovine animals, other, vegetable pretanned. The general (MFN) rate is 5%.

How do I classify fresh or wet-salted butts and bends of bovine hides?

Use 4101.90.10.10, other including butts, bends and bellies, not pretanned, of bovine animals, fresh or wet-salted, butts and bends. The general (MFN) rate is Free.

Guide written from the official schedule text. Rates quoted are general (MFN) rates; check the line page for trade agreement rates and the classification of your exact product.