Heading 4104

Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared

37 declarable lines

Heading 4104 covers tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared. The lines are split first by wet state (including wet-blue) versus dry state (crust), then by full grains or grain splits versus other, and then by whole bovine leather area, species, and use such as upper, lining, or sole leather.

Products in this heading

Wet-blue bovine upper leather
Wet-blue bovine lining leather
Crust bovine upper leather
Dry crust buffalo upper leather
Wet-blue split grain leather
Wet blues not split
Bovine sole leather in crust

How to choose the right subheading

Whether the leather is in the wet state (including wet-blue) or in the dry state (crust).
Whether the leather is full grains, unsplit, or grain splits, or falls in the other groups.
For whole bovine leather, whether the unit surface area is not over 28 square feet (2.6 m2).
Whether the animal is buffalo or other, and whether the use is upper leather, lining leather, or sole leather.
Whether the line is for wet blues, split grains, or another residual category.

Often confused with

Raw bovine hides that are only salted or limed
Raw hides are not tanned or crusted.
Heading 4101
Finished bovine leather further prepared after crusting
Leather further prepared after tanning or crusting is outside heading 4104.
Heading 4107
Tanned or crust sheep or lamb skins without wool
Heading 4104 covers bovine and equine animals, not sheep or lambs.
Heading 4105
Patent leather or metallized leather
Patent, laminated, and metallized leather are classified in heading 4114.
Heading 4114
Composition leather or leather waste
Composition leather and leather waste are not tanned or crust hides and skins.
Heading 4115

Frequently asked questions

What is the HTS code for wet-blue bovine upper leather?

Wet-blue bovine upper leather of whole bovine leather not over 28 square feet, in full grains or grain splits, is 4104.11.10.20; the general (MFN) rate is Free.

What is the duty on dry crust bovine lining leather?

Dry crust bovine lining leather of whole bovine leather not over 28 square feet, in full grains or grain splits, is 4104.41.10.40; the general (MFN) rate is Free.

How do I classify dry crust buffalo upper leather?

Dry crust buffalo upper leather in full grains or grain splits is 4104.41.30.10; the general (MFN) rate is 2.4%.

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.