Heading 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 or not with wool on or split, other than those excluded by note 1(c) to this chapter

9 declarable lines

Heading 4102 covers raw skins of sheep or lambs that have been preserved but not tanned, parchment-dressed or further prepared. The heading is split first by whether the wool remains on the skin, then by preservation method: pickled, not pretanned, vegetable pretanned, or other. Most lines are duty free, but the residual "other" lines for each wool group carry a 2% general (MFN) rate.

Products in this heading

Fresh sheep skins with the wool still on, salted for shipment
Salted lamb skins with wool on, not pretanned
Pickled sheep skins with the wool removed, not split
Pickled lamb skins with wool removed, split or otherwise processed
Hair sheep skins without wool on, not pretanned
Cabretta skins without wool on, not pretanned
Sheep skins without wool on that were vegetable pretanned
Dried or limed sheep skins without wool on, preserved but untanned

How to choose the right subheading

Whether the wool is still on the skin: this decides between 4102.10 and the 4102.21 or 4102.29 groups.
For skins without wool, whether the skin was pickled: pickled skins go to 4102.21, all other preservation goes to 4102.29.
Whether the skin was pretanned, and if so whether vegetable pretanned: this separates the pretanned lines from the not pretanned and other lines.
For skins without wool on and not pretanned, whether the skin is hair sheep or cabretta versus another breed.
Whether the skin was split, which matters for the pickled lines.

Often confused with

Sheep or lamb skins that have been tanned or crusted
Tanning moves the skin out of the raw chapter into heading 4105.
Heading 4105
Finished sheep or lamb leather
Leather prepared after tanning or crusting is classified in heading 4113, not as a raw skin.
Heading 4113
Raw cattle hides, salted or fresh
Bovine and equine raw hides are covered by heading 4101.
Heading 4101
Chamois leather
Chamois and patent or metallized leather are finished products of heading 4114.
Heading 4114
Leather parings, dust and powder
Leather waste and composition leather are classified in heading 4115.
Heading 4115

Frequently asked questions

What is the HTS code for raw sheep skins with wool on?

Sheep skins with wool on that are not pretanned are classified under 4102.10.10.00, with a general (MFN) rate of Free. If they were vegetable pretanned, use 4102.10.20.00, also Free.

What is the duty on pickled sheep skins without wool on?

Pickled skins without wool on that are not split fall under 4102.21.00.65, with a general (MFN) rate of Free. Other pickled skins use 4102.21.00.95, also Free.

How do I classify sheep skins without wool that were vegetable pretanned?

Vegetable pretanned skins without wool on are classified under 4102.29.20.00, with a general (MFN) rate of Free. Untanned, non-pretanned skins without wool that are not hair sheep or cabretta go under 4102.29.30.00 at a general (MFN) rate of 2%.

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.