4105.30.00.00
In the dry state (crust)
Classification path
- Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared
- In the dry state (crust)
Rates of duty
- General (MFN)
- 2%
- Column 2Cuba, North Korea, Russia, Belarus
- 25%
- Unit of quantity
- m2
Trade agreement rates
Related lines in heading 4105
About heading 4105
Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared
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%.
Full guide to heading 4105Products 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
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%.
Source: USITC Harmonized Tariff Schedule, retrieved October 22, 2026.