HS 410441 In the dry state (crust)
Quick Answer: Leather of bovine or equine animals, in the dry state (crust), imported under HS 410441 enters the UK duty-free, the EU at 6.50% ad valorem, and the US at rates ranging from Free to 15% depending on the country of origin. This classification specifically covers hides and skins that have undergone the tanning process but have not yet been finished or dyed. Importers should be aware of the significant duty rate variations across major trading blocs, which can impact landed costs. For detailed tariff information across multiple jurisdictions, CustomTariffs aggregates data from sources like the UK Trade Tariff, EU TARIC, and USITC.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4104411100 | 0.00 % | — | — |
| 4104411910 | 0.00 % | — | — |
| 4104415100 | 0.00 % | — | — |
| 4104419000 | 0.00 % | — | — |
| 4104410000 | — | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4104411100 | 0.00 % | — | — |
| 4104411910 | 6.50 % | — | — |
| 4104415100 | 6.50 % | — | — |
| 4104415900 | 6.50 % | — | — |
| 4104419000 | 5.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4104414010 | — | — | ["m<sup>2</sup>"] |
| 410441 | — | — | — |
| 4104411020 | — | — | ["m<sup>2</sup>"] |
| 4104412000 | 2.4% | Free (17 programs) | ["m<sup>2</sup>"] |
| 41044140 | 5% | Free (17 programs) | — |
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 4104.41?
Imports of In the dry state (crust) 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 16 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 410441 cover?
This subheading covers bovine or equine hides and skins, other than those of heading 4101, 4102, or 4103, which are in the dry state (crust). According to the World Customs Organization (WCO) Harmonized System Nomenclature, "crust" refers to hides and skins that have been tanned by methods other than chrome tanning, or by chrome tanning followed by other processes, and are dried. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database confirm this scope, generally encompassing fully processed, dried hides and skins ready for further manufacturing into leather goods.
What falls outside HS 410441?
The following products are excluded from HS 410441: raw hides and skins (fresh or salted, dried, even if limed, but not otherwise prepared), tanned hides and skins (including those prepared by vegetable tanning or chrome tanning, but not further processed into crust), and finished leather. Specifically, wet-blue leather, which is chrome-tanned but not yet dried and finished, is classified under HS 4104.11. Similarly, fully finished leather, ready for immediate use in manufacturing consumer goods, falls under other subheadings within Chapter 41.
What are common classification mistakes for HS 410441?
A common error is misinterpreting the "dry state (crust)" definition. Importers may mistakenly classify wet-tanned hides or fully finished leather under this subheading. For instance, mistaking wet-blue leather, which is still in a wet state after chrome tanning, for crust leather is a frequent oversight. Adherence to the General Rules for the Interpretation of the Harmonized System (GRI), particularly GRI 1, which states classification shall be determined according to the terms of the headings and any relative section or chapter notes, is crucial.
How should importers classify products under HS 410441?
The correct procedure for classifying products under HS 410441 involves a thorough examination of the physical state and processing of the hides or skins. Importers and customs brokers must verify that the goods are indeed bovine or equine hides and skins, have undergone a tanning process resulting in a "crust" state, and are fully dried. Reviewing technical specifications, supplier declarations, and, if necessary, obtaining laboratory analysis to confirm the tanning method and moisture content are vital steps before declaration.
How is the duty calculated for products under HS 410441?
A shipment of 1,000 kilograms of bovine crust leather, declared at a customs value of $15,000 USD, would attract a US duty of $1,500.00. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem, as published in the USITC Harmonized Tariff Schedule (HTS) for HS 4104.41.00. The calculation is: 10% of $15,000 USD = $1,500.00. This rate applies to goods not eligible for preferential treatment under any trade agreement.
Which trade agreements reduce duties for HS 410441?
Several free trade agreements may reduce the applicable duty rate for HS 410441, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating bovine and equine hides and skins in the crust state from Canada or Mexico can enter the United States duty-free. To claim this preference, a valid self-certified origin statement meeting USMCA requirements must be provided. The European Union's Generalized Scheme of Preferences (GSP) may also offer reduced or free entry for originating goods from certain developing countries, requiring a Form A certificate of origin.
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FAQ
What are the typical import duty rates for HS code 410441, covering bovine or equine hides and skins, in the dry state (crust)?
The Most Favored Nation (MFN) duty rate for HS code 410441 is typically 6.50% ad valorem in the United States. However, preferential duty rates can be significantly lower or even free for imports from countries with specific trade agreements. For example, under the USMCA, qualifying goods may have a 0.00% duty rate. Importers should always verify the specific rate applicable to their country of origin and any relevant trade agreements. The EU TARIC and UK Trade Tariff also list varying rates, often around 2.4% or 15% depending on the specific product and origin, with many preferential rates available.
What specific criteria define hides and skins classified under HS 410441 as being in the 'dry state (crust)'?
HS code 410441 applies to bovine or equine hides and skins that have undergone a tanning process to produce 'crust' leather. This means the hides have been de-haired, limed, pickled, and then tanned (often using vegetable or chrome tanning agents), but have not yet been further processed into finished leather. The defining characteristic is that they are dried and typically have a moisture content below 15%, are stiff, and are ready for further finishing operations. This is distinct from raw hides (Chapter 4101) or fully finished leather (Chapter 4114).
What documentation is typically required for importing goods classified under HS 410441?
For HS code 410441, importers and customs brokers should be prepared to provide a commercial invoice, a packing list, and a bill of lading or air waybill. Crucially, a certificate of origin is often required to claim preferential duty rates under trade agreements. Depending on the importing country's regulations, a veterinary or health certificate may also be necessary to ensure the hides and skins meet sanitary and phytosanitary standards. The specific requirements can vary by country, so consulting the importing country's customs authority or a customs broker is recommended.
How is the import duty calculated for HS 410441, and can you provide an example?
The duty for HS code 410441 is typically calculated on an ad valorem basis, meaning it's a percentage of the value of the goods. For instance, if the MFN duty rate in the US is 6.50% and you import 1,000 kg of crust leather valued at $5,000 USD (customs value), the duty calculation would be: $5,000 (value) × 6.50% (duty rate) = $325.00 USD in duties. Some countries may also have specific duties based on weight or other units, or a combination of ad valorem and specific duties. Always confirm the applicable duty calculation method for your specific import.
Which common trade agreements offer preferential duty rates for HS 410441, and what are some examples of these rates?
Several trade agreements can provide reduced or zero duty rates for HS 410441. For example, the United States has agreements like the USMCA (United States-Mexico-Canada Agreement) which can offer duty-free entry for qualifying goods. The EU's Generalized Scheme of Preferences (GSP) and its various Free Trade Agreements (FTAs) with countries like South Korea, Canada, and others often provide preferential rates, sometimes as low as 0.00% or specific reduced percentages. The UK also has a range of FTAs post-Brexit that impact these rates. For instance, rates of 'Free (A+,AU,BH,CL,CO,D,E,IL, JO,KR,MA, OM,P,PA,PE,S,SG)' indicate duty-free access for goods originating from these specific partner countries under relevant agreements, as listed in various tariff systems like the EU TARIC or UK Trade Tariff.