HS 410510 In the wet state (including wet-blue)
Quick Answer: Sheep or lamb skins, with wool on, in the wet state (including wet-blue), enter the UK at 2.00%, the EU at 2.00%, and the US at 2% MFN. This classification specifically covers sheep and lamb hides and skins that have undergone initial processing to preserve them, typically through tanning agents like chromium salts (wet-blue), while still retaining their wool. This stage is crucial before further tanning and finishing. Importers should be aware of potential variations in duty rates based on preferential trade agreements, particularly in the US market where certain countries benefit from duty-free entry. CustomTariffs aggregates this data to assist in compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4105100000 | 2.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4105100000 | 2.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 410510 | — | — | — |
| 4105101000 | 2% | Free (17 programs) | ["m<sup>2</sup>"] |
| 4105109000 | 2% | Free (17 programs) | ["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 4105.10?
Imports of In the wet state (including wet-blue) 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, 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 410510 cover?
This subheading covers sheep or lamb skins, with wool on, whether or not split, but not further prepared, in the wet state, including the "wet-blue" stage. As per the World Customs Organization's Harmonized System Explanatory Notes, this includes skins that have undergone initial preservation treatments, such as salting or pickling, or tanning processes that result in a semi-tanned state, commonly referred to as wet-blue. These are intermediate products destined for further processing into finished leather goods, as defined by the USITC Harmonized Tariff Schedule (HTS) and EU TARIC database.
What falls outside HS 410510?
The following products are excluded from HS 410510: sheep or lamb skins that are fully tanned and finished into leather, which would be classified under HS 4114; sheep or lamb skins that are de-wooled, even if in the wet state; and sheep or lamb skins that are further prepared beyond the wet-blue stage, such as being shaved to a specific thickness or dyed. Skins that are dried or salted without any tanning treatment are also excluded and typically fall under HS 4105.90.
What are common classification mistakes for HS 410510?
A common error is misclassifying fully tanned and finished sheep or lamb leather under this subheading. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the headings and any relative section or chapter notes. Products that have undergone the complete tanning process, resulting in a stable and usable leather, are classified under HS 4114, not the intermediate wet-blue stage of HS 410510.
How should importers classify products under HS 410510?
The correct procedure for classifying sheep or lamb skins under HS 410510 involves verifying the state of preparation. Importers and customs brokers must confirm that the skins are in the wet state, specifically including the wet-blue stage, and that they still possess wool. Examination of the processing documentation and the physical characteristics of the goods is crucial to ensure they are not fully tanned or de-wooled, which would necessitate classification under a different subheading or heading.
How is the duty calculated for products under HS 410510?
A shipment of 1,000 kilograms of sheep wet-blue hides, declared at a customs value of $15,000 USD, would attract a US duty of $1,500. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem, as published in the USITC Harmonized Tariff Schedule. The calculation is: 10% of $15,000 USD = $1,500 USD. This rate applies to goods not eligible for preferential treatment under other trade agreements.
Which trade agreements reduce duties for HS 410510?
Several free trade agreements may reduce the applicable duty rate for HS 410510, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating sheep and lamb skins in the wet-blue state from Canada or Mexico can enter the United States duty-free. To claim this preference, a valid USMCA Certificate of Origin is required. Other agreements, like the Generalized System of Preferences (GSP), may offer reduced rates for qualifying developing countries, often requiring a GSP Form A.
```Which HS Codes Are Related?
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FAQ
What are the import duty rates for HS code 410510, "Sheep or lamb skins with wool on, raw, or tanned or parchment-dressed, but not otherwise prepared, in the wet state (including wet-blue)"?
The Most Favored Nation (MFN) duty rate for HS code 410510 is typically 2.00% ad valorem. However, preferential duty rates are available under various trade agreements. For example, rates can be Free (0%) for countries like Australia (AU), Canada (CA), Chile (CL), South Korea (KR), and Singapore (SG) under specific agreements. It is crucial to consult the relevant tariff schedule for the importing country, such as the USITC Harmonized Tariff Schedule or the EU's TARIC database, to confirm the exact rate applicable to your origin country. Some trade agreements may offer a 25% duty rate under specific conditions or for certain origins not covered by preferential treatment.
How is the 'wet state (including wet-blue)' condition defined for HS code 410510, and what are the classification criteria?
The 'wet state' for HS code 410510 refers to sheep or lamb skins that have undergone initial processing, such as liming, unhairing, and deliming, and are preserved in a solution, typically containing chromium salts (resulting in 'wet-blue') or aluminum salts. The key classification criterion is that the skins are not further processed beyond this stage, such as by drying, splitting, shaving, or finishing. Skins that have been fully tanned and prepared for immediate use in manufacturing are classified elsewhere. The WCO's Explanatory Notes to Chapter 41 provide detailed guidance on the stages of leather preparation.
What documentation is typically required for importing goods classified under HS code 410510?
For imports under HS code 410510, standard documentation includes a commercial invoice, packing list, and bill of lading or air waybill. Additionally, a certificate of origin is essential to claim preferential duty rates under trade agreements. Depending on the importing country's regulations and the specific nature of the goods (e.g., if they are treated with certain chemicals), additional health or environmental certificates may be required. Importers and customs brokers should verify specific requirements with the customs authority of the destination country.
Which common trade agreements offer preferential duty rates for HS code 410510, and how do they impact importers?
Several trade agreements provide preferential duty rates for HS code 410510. For instance, the United States has agreements like the US-Korea Free Trade Agreement (KORUS FTA) and agreements with countries like Chile and Singapore, which may offer reduced or zero duties. The European Union's GSP (Generalized Scheme of Preferences) and its numerous Free Trade Agreements (FTAs) with countries worldwide also impact duty rates. For example, imports from countries like Mexico or Canada under USMCA might have different rates than MFN. These agreements significantly reduce the landed cost for importers by lowering or eliminating tariffs, making goods from partner countries more competitive. Importers must ensure they meet the rules of origin for each agreement to qualify for these benefits.
How is the duty calculated for HS code 410510, and can you provide a numerical example?
The duty for HS code 410510 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For example, if the MFN duty rate is 2.00% and you import 1000 kg of sheep skins in the wet state with a declared customs value of $5,000 USD, the duty calculation would be: Duty = Ad Valorem Rate × Customs Value. In this case, Duty = 2.00% × $5,000 USD = $100 USD. Some countries may also have specific additional duties or taxes that apply. It is essential to use the correct customs value, which typically includes the cost of the goods, insurance, and freight (CIF) up to the point of importation, as per the importing country's valuation rules.