HS 410120 Whole hides and skins, unsplit, of a weight per skin not exceeding 8 kg when simply dried, 10 kg when dry-salted, or 16 kg when fresh, wet-salted or otherwise preserved

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What products does HS 410120 cover?

This subheading covers whole hides and skins of cattle or equidae, unsplit, that meet specific weight criteria after preservation. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes, these include hides and skins not exceeding 8 kg when simply dried, 10 kg when dry-salted, or 16 kg when fresh, wet-salted, or otherwise preserved. The USITC Harmonized Tariff Schedule (HTS) and EU TARIC database confirm this scope, focusing on the unprocessed state and weight limitations to distinguish them from further processed leathers.

What falls outside HS 410120?

The following products are excluded from HS 410120: hides and skins that have been split (classified under HS 410150 or 410190), those exceeding the specified weight thresholds for their preservation method, and any hides or skins that have undergone significant processing beyond simple drying, salting, or preservation, such as tanning or dyeing. For instance, split hides, even if unsplit before the splitting process, are classified elsewhere, as are sheep or lamb skins (HS 4102) and goat or kid skins (HS 4103).

What are common classification mistakes for HS 410120?

A common error is misinterpreting the weight limitations based on the preservation method. Importers may incorrectly apply the "simply dried" weight limit to wet-salted hides, or vice versa. General Rule of Interpretation (GRI) 1 of the Harmonized System mandates that classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes. Failing to accurately determine the preservation method and its corresponding maximum weight can lead to misclassification, potentially resulting in incorrect duty payments.

How should importers classify products under HS 410120?

The correct procedure for classifying products under HS 410120 involves a multi-step verification process. Importers and customs brokers must first confirm that the hides or skins are whole and unsplit. Subsequently, they must accurately identify the preservation method (simply dried, dry-salted, fresh, wet-salted, or otherwise preserved) and weigh the individual skins to ensure they do not exceed the stipulated weight limits for that specific preservation method, as detailed in the WCO HS Nomenclature.

How is the duty calculated for products under HS 410120?

A shipment of 100 whole unsplit cattle hides, each weighing 9 kg when dry-salted, declared at a customs value of $10,000 USD, would attract a US duty of $350. This is calculated using the Most Favored Nation (MFN) duty rate of 3.5% ad valorem, applied to the declared customs value: 3.5% × $10,000 USD = $350 USD. This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for HS code 410120.

Which trade agreements reduce duties for HS 410120?

Several free trade agreements may reduce the applicable duty rate for HS 410120, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating hides and skins from Canada or Mexico can enter the US duty-free. To claim this preference, a self-certified origin statement is typically required. For imports into the European Union, originating goods from countries with a Free Trade Agreement (FTA) may also benefit from reduced or zero duties, often requiring an EUR.1 movement certificate or an origin declaration on the invoice.

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