Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared
3 declarable lines
Heading 4105 covers tanned or crust skins of sheep or lambs with the wool removed, whether or not split, as long as they are not further prepared beyond the crust stage. The heading splits by physical state: wet state, which separates wet blues from other wet-state skins, and dry state (crust). All three declarable lines carry the same general (MFN) rate of 2%.
Products in this heading
- Wet blue sheepskins sold to tanneries for further processing
- Wet blue lambskins in the drummed or packed wet state
- Pickled and tanned sheepskins still in the wet state, other than wet blues
- Dry crust sheepskin sold in sheets to finishers
- Crust lambskin for garment linings and trims
- Crust sheepskin intended for shoe linings and small leather goods
- Split sheepskin crust sold by thickness
How to choose the right subheading
- Animal: the skin must come from sheep or lambs; other animals fall in other headings.
- Wool: the wool must be removed. Skins with wool on are outside this heading.
- State: wet state versus dry crust decides between the 4105.10 and 4105.30 lines.
- Within the wet state, whether the skin is a wet blue or another wet-state skin decides between 4105.10.10 and 4105.10.90.
- Level of preparation: any finishing, dyeing or coating after crusting takes the goods out of heading 4105.
Often confused with
- Heading 4102Raw sheep or lamb skins, salted, dried or limed and not yet tanned
Untanned skins stay in the raw headings even when preserved.
- Heading 4104Wet blue bovine hides
Heading 4105 is limited to sheep and lambs; cattle hides go to 4104.
- Heading 4113Sheepskin leather finished after crusting, such as dyed or coated leather
Any preparation beyond tanning or crusting moves the goods out of 4105.
- Heading 4114Chamois leather made from sheepskin
Chamois, patent and metallized leather have their own heading.
- Heading 4115Leather parings, dust and composition leather sheet
Waste and reconstituted leather sheet are separate from tanned skins.
Frequently asked questions
What is the HTS code for wet blue sheepskins?
Wet blue sheep or lamb skins are classified under 4105.10.10.00. The general (MFN) rate for that line is 2%.
What is the duty on dry crust sheepskin?
Dry state crust sheep or lamb skins fall under 4105.30.00.00. The general (MFN) rate is 2%.
How do I classify tanned sheepskins that are wet but not wet blues?
Use 4105.10.90.00 for wet state sheep or lamb skins other than wet blues. The general (MFN) rate is 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.