HS 410621 Of goats or kids
Quick Answer: Goat and kid leather, whether or not further prepared but not otherwise tanned, enrobed or made up, imported under HS 410621 enters the UK at 0.00%, the EU at 2.00% ad valorem, and the US with rates varying from 2.4% to 25% ad valorem, with certain countries benefiting from duty-free entry. This classification specifically covers hides and skins of goats or kids that have undergone a tanning or tawing process, making them suitable for further manufacturing into leather goods. Importers should consult specific country tariff schedules for precise duty rates and potential preferential trade agreements. CustomTariffs aggregates this data for compliance professionals.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4106210000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4106210000 | 2.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 410621 | — | — | — |
| 4106211000 | 2.4% | Free (17 programs) | ["m<sup>2</sup>"] |
| 4106219000 | 2.4% | 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 4106.21?
Imports of Of goats or kids 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 14 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 410621 cover?
This subheading covers hides and skins of goats or kids, whether or not dehaired, other than those of heading 4105. According to the World Customs Organization's Harmonized System Nomenclature, this includes all types of goat and kid leather, including those that have undergone tanning or tanning processes. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this classification applies to raw, tanned, or semi-tanned hides and skins specifically from goats and kids, excluding those from sheep or lambs.
What falls outside HS 410621?
The following products are excluded from HS 410621: hides and skins of sheep or lambs (classified under 4104), furskins (Chapter 43), and finished leather articles such as footwear, garments, or bags (classified in their respective chapters). For instance, a finished leather handbag made from goat leather would not be classified under 410621 but rather under heading 4202. Similarly, hair or wool from goats or kids, if not attached to the skin, would be classified elsewhere, typically in Chapter 51.
What are common classification mistakes for HS 410621?
A common error is misidentifying the animal origin of the hide or skin, leading to classification under the wrong heading. For example, confusing goat hides with sheep hides (classified under 4104) is a frequent mistake. Additionally, importers may incorrectly classify semi-finished or finished leather goods under this raw material heading, failing to apply General Rule of Interpretation (GRI) 1, which states that classification shall be determined according to the terms of the headings and any relative section or chapter notes.
How should importers classify products under HS 410621?
The correct procedure for classifying products under HS 410621 involves first identifying the animal species of origin for the hide or skin. Importers must then determine if the material is raw, tanned, or semi-tanned. Consulting the official tariff schedule of the importing country, such as the USITC HTS or the EU TARIC, is crucial. Verification of the product's description against the specific wording of heading 4106 and subheading 410621, along with any relevant section or chapter notes, ensures accurate classification.
How is the duty calculated for products under HS 410621?
A shipment of 100 square meters of tanned goat leather, 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 calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for subheading 410621.0000.
Which trade agreements reduce duties for HS 410621?
Several free trade agreements may reduce the applicable duty rate for HS 410621, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying goods originating from Canada or Mexico. The EU's Generalized Scheme of Preferences (GSP) may offer reduced or Free duty rates for goods from certain developing countries. Documentation required typically includes a USMCA Certificate of Origin for North American trade or a EUR.1 movement certificate for EU preferences, depending on the specific agreement and origin country.
```Which HS Codes Are Related?
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FAQ
What are the import duty rates for HS code 4106.21, specifically for hides and skins of goats or kids?
The Most Favored Nation (MFN) duty rate for HS code 4106.21 (hides and skins of goats or kids, other than fur-skin, fresh, salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or prepared further) is 2.00% ad valorem. However, preferential duty rates are available under various trade agreements. For example, rates can be Free (0.00%) for countries such as Australia (AU), 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 TARIC database, to determine the applicable rate based on the country of origin and any existing trade agreements.
How is the import duty for HS code 4106.21 calculated, and can you provide an example?
The import duty for HS code 4106.21 is typically calculated on an ad valorem basis, meaning it is a percentage of the declared value of the goods. For instance, if the MFN duty rate is 2.00% and the declared customs value of a shipment of goat hides is $10,000 USD, the import duty would be calculated as: $10,000 (Value) × 0.02 (2.00% Duty Rate) = $200 USD. Some countries may also apply specific duties based on weight or other units, but for this code, ad valorem is common. Always verify the specific duty calculation method and rates applicable to your shipment.
What are the key classification criteria for HS code 4106.21, and what distinguishes it from other codes?
HS code 4106.21 specifically covers 'hides and skins of goats or kids, other than fur-skin, whether or not whole or pieces, but not further prepared than preserved (fresh, salted, dried, limed, pickled or otherwise preserved). The key classification criteria are: 1. The animal source: must be goats or kids. 2. The state of preservation: must be preserved but not tanned, parchment-dressed, or further prepared. 3. It excludes fur-skins, which are classified under Chapter 43. For example, tanned goat leather would fall under a different HS code (e.g., 4114.10).
What documentation is typically required for importing goods classified under HS code 4106.21?
When importing goods under HS code 4106.21, standard import documentation is generally required, including a commercial invoice, packing list, and bill of lading or air waybill. Additionally, a certificate of origin is often necessary to claim preferential duty rates under trade agreements. Depending on the importing country's regulations and the specific nature of the hides and skins (e.g., if they are treated or intended for specific uses), phytosanitary certificates or health certificates might be requested to ensure compliance with animal health and safety standards. It is advisable to consult the customs authority of the importing country for a definitive list of required documents.
Which major trade agreements offer preferential duty rates for HS code 4106.21, and how can importers leverage them?
Several trade agreements provide preferential duty rates, often resulting in a Free (0.00%) duty for HS code 4106.21. Examples include agreements with countries like Australia (AU), Chile (CL), Colombia (CO), South Korea (KR), and Singapore (SG) under various bilateral or multilateral trade pacts. To leverage these agreements, importers must ensure that the goat hides or skins originate from a country that is a party to an applicable trade agreement. A valid Certificate of Origin, issued by the exporter or relevant authority in the exporting country, is typically required to prove the origin of the goods and claim the preferential tariff treatment at the time of import. Importers should consult the specific provisions of each trade agreement and the tariff schedule of the importing country to confirm eligibility and requirements.