HS 410419 Other
Quick Answer: Leather of bovine or equine animals, other than those of heading 4104.11, imported under HS 410419 enters the UK and EU duty-free, and the US at a rate of 15% under the Most Favored Nation (MFN) tariff. This classification applies to tanned or pre-tanned hides and skins of cattle, sheep, goats, and horses that do not meet the specific criteria of other subheadings within 4104.19. Importers should be aware that while the UK and EU offer duty-free entry, the US tariff can be substantial, necessitating careful consideration of origin and any applicable trade agreements. CustomTariffs aggregates this data, highlighting the varying import duties across major markets.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4104191000 | 0.00 % | — | — |
| 4104195900 | 0.00 % | — | — |
| 4104190000 | — | — | — |
| 4104195100 | 0.00 % | — | — |
| 4104199000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4104195900 | 0.00 % | — | — |
| 4104190000 | — | — | — |
| 4104191000 | 0.00 % | — | — |
| 4104195100 | 0.00 % | — | — |
| 4104199000 | 5.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4104194010 | — | — | ["m<sup>2</sup>"] |
| 41041910 | Free | — | — |
| 41041940 | 5% | Free (17 programs) | — |
| 4104194060 | — | — | ["m<sup>2</sup>"] |
| 4104195030 | — | — | ["pcs","kg"] |
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 4104.19?
Imports of Other 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 410419 cover?
This subheading covers other bovine or equine hides and skins, other than those classified under 4104.11, which are wet-tanned or dry-tanned, without hair. According to the WCO Harmonized System Nomenclature, this category is for those not specifically enumerated elsewhere within heading 4104. For example, this would include certain types of split leather from bovine hides that do not meet the specific criteria for other subheadings within 4104, as further defined by national tariff schedules like the USITC Harmonized Tariff Schedule (HTS) or the EU's TARIC database.
What falls outside HS 410419?
The following products are excluded from HS 410419: fully tanned hides and skins (which are typically classified under HS Chapter 43), hides and skins that have undergone specific finishing processes beyond basic tanning, or those that are otherwise specifically provided for in preceding subheadings of heading 4104. For instance, whole grain bovine leather, or leather that has been embossed or dyed in a manner that fundamentally alters its appearance beyond simple tanning, would likely be classified elsewhere, often under more specific subheadings within 4104 or in Chapter 43 if further processed into articles.
What are common classification mistakes for HS 410419?
A common error is misinterpreting the "other" designation, leading to the incorrect classification of partially processed or finished leathers that should fall under more specific subheadings within heading 4104 or even other chapters. For example, mistaking a fully finished upholstery leather for a product that fits the "other" category of wet-tanned or dry-tanned, without hair, can lead to misclassification. Adherence to the General Rules for the Interpretation of the Harmonized System (GRI), particularly GRI 1, which emphasizes the Section and Chapter Notes and the terms of the headings and subheadings, is crucial.
How should importers classify products under HS 410419?
The correct procedure for classifying products under HS 410419 involves a thorough examination of the product's physical characteristics and the tanning process it has undergone. Importers and customs brokers must consult the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, and compare the product's description against the specific wording of heading 4104 and its subheadings. Key considerations include whether the hide is bovine or equine, if it is wet-tanned or dry-tanned, and if the hair has been removed, ensuring it does not fit any more specific classification within 4104.
How is the duty calculated for products under HS 410419?
A shipment of 100 square meters of split bovine leather, dry-tanned without hair, declared at a customs value of $5,000 USD, would attract a US duty of $150.00. This is calculated using the Most Favored Nation (MFN) duty rate of 3.0% ad valorem, applied to the declared customs value ($5,000 USD × 0.03 = $150.00). This rate is published in the USITC Harmonized Tariff Schedule for HS code 4104190000.
Which trade agreements reduce duties for HS 410419?
Several free trade agreements may reduce the applicable duty rate for HS 410419, including the United States-Mexico-Canada Agreement (USMCA), which can result in a Free duty rate for qualifying goods originating from Canada or Mexico. Additionally, preferential rates may be available under the Generalized System of Preferences (GSP) for eligible developing countries, potentially reducing the duty to Free or a significantly lower percentage. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific requirements of the importing jurisdiction.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 4104.19 (Other bovine or equine hides and skins, wet-blue, without hair, whether or not split, other than those of heading 4104.11)?
The Most Favored Nation (MFN) duty rate for HS code 4104.19 is 0.00% ad valorem for imports into the United States. Many preferential trade agreements also offer duty-free entry. For example, under the USMCA (United States-Mexico-Canada Agreement), the duty rate is Free. Always consult the latest USITC Harmonized Tariff Schedule for the most current rates applicable to your specific country of origin.
How is the duty calculated for HS code 4104.19 if a duty were applicable?
While the MFN duty for HS 4104.19 is currently 0.00% ad valorem in the US, if a duty were imposed, it would typically be calculated as a percentage of the declared customs value of the goods. For instance, if the duty rate were 15% ad valorem and the declared value of a shipment of wet-blue bovine hides was $10,000, the duty would be $10,000 * 15% = $1,500. It's crucial to ensure accurate valuation and classification to avoid penalties.
What specific criteria distinguish goods classified under HS 4104.19 from other wet-blue hides and skins?
HS code 4104.19 covers 'Other' wet-blue bovine or equine hides and skins, without hair, whether or not split, that do not meet the criteria for heading 4104.11. Heading 4104.11 specifically refers to 'whole hides and skins, of a weight per skin exceeding 8 kg but not exceeding 10 kg, not further prepared than wet-blue'. Therefore, 4104.19 would encompass wet-blue hides and skins that are split, or are whole hides and skins that do not fall within the specific weight range of 8-10 kg per skin, or any other variations not explicitly covered by 4104.11.
What documentation is typically required for importing goods classified under HS code 4104.19?
Standard import documentation for HS code 4104.19 includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the country of origin and destination, a certificate of origin may be required, especially if claiming preferential duty rates under a trade agreement. Importers should also be prepared to provide technical specifications or product descriptions to substantiate the classification, particularly if the goods are split or fall under the 'other' category. Verification of compliance with any specific import regulations related to animal products in the destination country is also essential.
Which trade agreements commonly provide preferential duty rates for HS code 4104.19, and how can importers benefit?
Several trade agreements offer duty-free or reduced duty rates for HS code 4104.19. Examples include the USMCA (USA, Mexico, Canada), CAFTA-DR (Central America), and agreements with countries like South Korea (KORUS FTA) and Australia. To benefit, importers must ensure the goods meet the rules of origin stipulated in the relevant trade agreement and obtain a valid certificate of origin from the exporter. This documentation must be presented to customs at the time of import to claim the preferential tariff treatment, thereby reducing or eliminating applicable duties.