HS 410190 Other, including butts, bends and bellies
Quick Answer: Hides and skins of bovine or equine animals, raw or salted, wet-tanned, or otherwise prepared, falling under HS code 410190, enter the UK and EU duty-free. In the US, the Most Favored Nation (MFN) rate is also free, though other rates apply depending on the country of origin, with some preferential agreements offering duty-free entry. This sub-heading specifically covers "other" raw hides and skins not classified elsewhere, including pieces such as butts, bends, and bellies. Importers should verify specific origin-based rates in the US. According to CustomTariffs data, careful attention to origin is crucial for US imports.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4101900000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4101900000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4101901010 | — | — | ["pcs","kg"] |
| 4101901020 | — | — | ["pcs","kg"] |
| 4101901030 | — | — | ["pcs","kg"] |
| 4101901040 | — | — | ["pcs","kg"] |
| 41019010 | Free | — | — |
Special rates available under trade agreements including USMCA, KORUS, GSP.
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
Which Trade Agreements Reduce Duties for HS 4101.90?
Imports of Other, including butts, bends and bellies may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free for USMCA, KORUS, GSP, and 15 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 410190 cover?
This subheading covers other raw hides and skins of bovine or equine animals, not otherwise specified under heading 4101. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this includes specific cuts such as butts, bends, and bellies, which are distinct portions of the hide. These are typically characterized by their shape and the anatomical location from which they are derived, often used for particular leather goods manufacturing processes, as detailed in official tariff databases like the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC. These are not whole hides but rather specific sections.
What falls outside HS 410190?
The following products are excluded from HS 410190: whole raw hides and skins of bovine or equine animals (classified under 4101.20), sheep or lamb skins with wool (classified under 4102), and goat or kid skins (classified under 4103). Furthermore, any hides and skins that have undergone any tanning or tanning-like process, even if not fully finished, are excluded and would typically fall under Chapter 41, but not under heading 4101. For instance, wet-blue hides are considered semi-tanned and are classified elsewhere.
What are common classification mistakes for HS 410190?
A common error is misclassifying partially processed hides or skins. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the headings and any relative section or chapter notes. If a product has undergone any tanning process, it is no longer considered a "raw" hide or skin and should not be classified under heading 4101. Importers may also mistakenly classify specific cuts of other animal hides, such as those from sheep or goats, under this subheading, when they belong to separate HS codes.
How should importers classify products under HS 410190?
The correct procedure for classifying products under HS 410190 involves a thorough examination of the product's condition and origin. Importers and customs brokers must verify that the goods are indeed raw hides and skins of bovine or equine animals and that they have not undergone any tanning or preservation beyond basic salting or drying. Consulting the specific definitions within the WCO HS Nomenclature and cross-referencing with national tariff schedules, such as the UK Trade Tariff, is crucial to ensure accurate identification of butts, bends, and bellies.
How is the duty calculated for products under HS 410190?
A shipment of 1,000 kg of raw bovine bellies, declared at a customs value of $5,000 USD, would attract a US duty of $250.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value. The calculation is: 5.0% × $5,000 USD = $250.00. This rate is published in the USITC Harmonized Tariff Schedule of the United States (HTSUS) under subheading 4101.90.0000.
Which trade agreements reduce duties for HS 410190?
Several free trade agreements may reduce the applicable duty rate for HS 410190, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for originating goods from Canada and Mexico. Additionally, preferential rates may be available under the Generalized System of Preferences (GSP) for eligible developing countries, potentially offering reduced or Free entry into the US. Documentation required typically includes a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific agreement and jurisdiction.
```Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What are the import duty rates for HS code 410190, covering "other" raw hides and skins of cattle or equidae?
The Most Favored Nation (MFN) duty rate for HS code 410190 is 0.00%. Under various preferential trade agreements, the duty rate can also be Free. For example, under the United States-Korea Free Trade Agreement (USKOR), the rate is Free. It is crucial to consult the specific tariff schedule of the importing country and verify eligibility for preferential treatment based on the origin of the goods and the applicable trade agreement.
How is the duty calculated for HS code 410190, and can you provide an example?
The duty for HS code 410190 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared value of the goods. For instance, if the MFN duty rate were 10% (though it is currently 0.00% for this code), and you imported goods valued at $10,000, the duty would be calculated as: $10,000 (value) × 10% (duty rate) = $1,000 (duty amount). Always confirm the applicable duty rate and valuation rules with the customs authority.
What specific types of hides and skins fall under the "other" category of HS code 410190?
HS code 410190 encompasses raw hides and skins of cattle or equidae (horses, asses, mules) that are not specifically classified under other subheadings within 4101. This typically includes pieces or parts of hides such as butts, bends, and bellies, which are often derived from the larger hides after initial processing or cutting. The key criterion is that they remain 'raw' – meaning they are unsalted, dried, limed, pickled, or otherwise preserved, but not tanned or prepared for further tanning.
Which common trade agreements offer preferential duty rates for HS code 410190?
Several trade agreements can provide preferential duty rates for HS code 410190. For instance, agreements like the US-Korea Free Trade Agreement (USKOR) often list this code with a 'Free' duty rate. Other agreements may offer similar benefits. Importers should verify the specific terms of agreements such as those with Australia (AU), Chile (CL), Colombia (CO), Israel (IL), Jordan (JO), Morocco (MA), Oman (OM), Peru (PE), and Singapore (SG), among others, as listed in the sample rates, to determine eligibility and claim preferential treatment.
What documentation is typically required when importing goods classified under HS code 410190?
Standard import documentation for HS code 410190 includes a commercial invoice detailing the value, quantity, and description of the goods, a packing list, and a bill of lading or air waybill. Depending on the importing country's regulations and the origin of the goods, a certificate of origin may be required to claim preferential duty rates under a trade agreement. It is also advisable to check for any specific phytosanitary or veterinary certificates that might be mandated to ensure compliance with animal health and product safety standards.