HS 410449 Other
Quick Answer: Leather of bovine or equine animals, other than for upholstery, imported under HS 410449 enters the UK at 0.00%, the EU with rates varying up to 6.50%, and the US with rates up to 15% depending on origin. This classification specifically covers other tanned or prepared hides and skins of bovine or equine animals, not otherwise specified. Importers should note that preferential rates may apply in the US for certain trading partners. CustomTariffs aggregates this data, highlighting the importance of verifying specific origin-based duties.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4104490000 | — | — | — |
| 4104491900 | 0.00 % | — | — |
| 4104495900 | 0.00 % | — | — |
| 4104491100 | 0.00 % | — | — |
| 4104495100 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4104490000 | — | — | — |
| 4104491100 | 0.00 % | — | — |
| 4104495900 | 6.50 % | — | — |
| 4104499000 | 5.50 % | — | — |
| 4104491900 | 6.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4104494010 | — | — | ["m<sup>2</sup>"] |
| 410449 | — | — | — |
| 41044910 | Free | — | — |
| 41044930 | 2.4% | Free (17 programs) | — |
| 4104493060 | — | — | ["m<sup>2</sup>"] |
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 4104.49?
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 410449 cover?
This subheading covers other bovine or equine hides and skins, other than those of heading 4104.10, which are wet-tanned or dry-tanned, but not further prepared. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this includes hides and skins that have undergone the tanning process to preserve them and make them suitable for further use, but have not been subjected to additional treatments like dyeing, finishing, or splitting beyond what is necessary for the tanning itself. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database provide further detail on specific preparations that would exclude items from this category.
What falls outside HS 410449?
The following products are excluded from HS 410449: fully processed leathers, such as those dyed, embossed, or finished with lacquers or varnishes; hides and skins that have been split into different thicknesses beyond the initial tanning preparation; and any leather that has undergone further manufacturing processes, such as being cut into shapes for specific articles. For instance, leather that has been cut into panels for handbags or footwear, or leather that has been subjected to a finishing process to achieve a specific texture or color, would be classified under different headings or subheadings.
What are common classification mistakes for HS 410449?
A common error is misinterpreting the "other" designation within HS 410449. Importers may incorrectly classify partially processed leathers that have undergone some finishing treatments, such as light buffing or the application of a basic protective coating, as falling under this subheading. According to General Rule of Interpretation (GRI) 3(b), when goods are mixed or composed of different materials, classification is determined by the essential character. If a product has undergone significant post-tanning treatment, it likely exceeds the scope of "other" wet-tanned or dry-tanned hides and skins.
How should importers classify products under HS 410449?
The correct procedure for classifying products under HS 410449 involves a thorough examination of the product's processing stage. Importers and customs brokers must verify that the hides and skins are indeed wet-tanned or dry-tanned and have not undergone any further significant preparation or finishing. Reviewing the supplier's product specifications and comparing them against the descriptive notes in the WCO HS Nomenclature, as well as national tariff schedules like the USITC HTS or EU TARIC, is crucial to ensure accurate classification and avoid potential penalties.
How is the duty calculated for products under HS 410449?
A shipment of 1,000 kilograms of bovine hides, wet-tanned but otherwise unfinished, 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 of the United States (HTSUS) under subheading 4104.49.0000.
Which trade agreements reduce duties for HS 410449?
Several free trade agreements may reduce the applicable duty rate for HS 410449, including the United States-Mexico-Canada Agreement (USMCA), which can provide for duty-free entry for originating goods from Canada and Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or duty-free rates for eligible products from certain developing countries, such as India. 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 import duty rates for HS code 410449, covering 'other' bovine or equine hides and skins, other than whole?
The Most Favored Nation (MFN) duty rate for HS code 410449 is 6.50% ad valorem. However, preferential duty rates are available under various trade agreements. For instance, under the US-Korea Free Trade Agreement (KORUS), the rate is 0.00%. Similarly, rates can be 0.00% or Free under agreements with Australia (AU), Canada (CA), Mexico (MX), and others. It is crucial to consult the specific tariff schedule of the importing country and the relevant trade agreement to determine the applicable rate. For example, the EU TARIC database or the UK Trade Tariff will provide detailed information for those regions.
How is the import duty for HS code 410449 calculated, and can you provide an example?
The duty for HS code 410449 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For example, if a shipment of 'other' bovine hides and skins (not whole) has a declared customs value of $10,000 USD and the applicable MFN duty rate is 6.50%, the calculated duty would be $10,000 * 0.065 = $650.00. If the goods qualify for a preferential rate, such as 0.00% under a Free Trade Agreement, the duty would be $10,000 * 0.00 = $0.00. Always ensure the customs value is determined according to the WTO Valuation Agreement.
What specific criteria distinguish goods classified under HS 410449 ('Other') from other subheadings within 4104?
HS code 4104 covers 'Bovine or equine hides and skins, with a weight per square meter exceeding 800 g, tanned or, if in hair-on, merely preserved, but not tanned, tawed or in any way prepared for retail sale.' Subheading 410449 specifically applies to 'Other' bovine or equine hides and skins within this category that are not otherwise specified in subheadings 4104.11 (whole hides and skins) or 4104.19 (other than whole hides and skins, but excluding those split into two or more layers). Therefore, 410449 captures any bovine or equine hides and skins meeting the weight and preservation criteria of 4104, which are not whole and are not specifically excluded by other subheadings.
What documentation is typically required for importing goods under HS code 410449?
Standard import documentation for HS code 410449 includes a commercial invoice detailing the description, quantity, unit price, and total value of the goods; a packing list; and a bill of lading or air waybill. If claiming preferential duty rates under a Free Trade Agreement (e.g., USMCA, KORUS, EU agreements), a Certificate of Origin is mandatory. Depending on the importing country's regulations and the specific nature of the hides and skins, veterinary or sanitary certificates may also be required to ensure compliance with animal health and product safety standards. Always verify specific requirements with the customs authority of the destination country.
Which major trade agreements offer preferential duty rates for HS code 410449, and how can importers verify eligibility?
Several trade agreements provide preferential duty rates for HS code 410449. Examples include the US-Korea Free Trade Agreement (KORUS), which often offers a 0.00% duty rate, and the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP). The United States-Mexico-Canada Agreement (USMCA) may also provide preferential treatment. To verify eligibility, importers must ensure the goods meet the rules of origin stipulated in the specific trade agreement. This usually involves obtaining a valid Certificate of Origin from the exporter, which must be presented to customs authorities at the time of import. Consulting the official text of the trade agreement and the relevant customs regulations of the importing country is essential for accurate verification.