HS 410622 In the dry state (crust)
Quick Answer: Hides and skins of sheep or lambs, in the dry state (crust), imported under HS 410622 enter the UK at 0.00%, the EU at 0.00% or 2.00% depending on specific conditions, and the US at 2.4% or free for qualifying trade agreements. This classification specifically covers sheep or lamb hides and skins that have undergone a tanning process to stabilize them and are in a dry condition, often referred to as "crust" leather. Importers should verify specific preferential rates and any potential anti-dumping duties that may apply. CustomTariffs aggregates this information for compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4106220000 | — | — | — |
| 4106229000 | 0.00 % | — | — |
| 4106221000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4106220000 | — | — | — |
| 4106221000 | 0.00 % | — | — |
| 4106229000 | 2.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4106220000 | 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 4106.22?
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 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 410622 cover?
This subheading covers hides and skins of sheep or lambs, in the dry state (crust), which have undergone a tanning or tanning-like process. According to the World Customs Organization (WCO) Harmonized System Nomenclature, "crust" refers to hides and skins that have been tanned but not further processed, such as dyed or finished. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database confirm that this category includes sheep and lamb hides and skins that are dry and have been through the initial tanning stages, making them suitable for further processing into leather goods.
What falls outside HS 410622?
The following products are excluded from HS 410622: fresh or salted hides and skins (which fall under HS 4101 or 4102), wet-tanned hides and skins (which are typically classified under HS 410621), and fully finished leather products like garments, footwear, or upholstery. Hides and skins that have been dyed, embossed, or otherwise processed beyond the crust stage are also excluded and would be classified in more specific headings or subheadings depending on the extent of the finishing. For instance, sheepskin rugs with a finished surface would not be classified here.
What are common classification mistakes for HS 410622?
A common error is misinterpreting the "dry state (crust)" requirement. Importers may incorrectly classify wet-tanned sheep and lamb hides under this subheading, when they should be classified under HS 410621. Another mistake involves confusing crust leather with fully finished leather. According to General Rule of Interpretation (GRI) 3(b), mixtures are classified according to the material giving them their essential character, but here, the processing stage is paramount. If the product has undergone further finishing operations beyond the crust stage, it likely belongs to a different classification.
How should importers classify products under HS 410622?
The correct procedure for classifying products under HS 410622 involves a thorough examination of the physical state and processing of the sheep or lamb hides and skins. Importers and customs brokers must verify that the goods are in a dry condition and have undergone tanning or tanning-like processes to reach the "crust" stage, meaning they are not yet dyed or finished. Reviewing supplier documentation, product specifications, and potentially obtaining laboratory analysis to confirm the tanning process is crucial for accurate classification and to avoid potential penalties.
How is the duty calculated for products under HS 410622?
A batch of sheepskin crust leather weighing 500 kilograms and declared at a customs value of $7,500 USD would attract a US duty of $375.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared value. The calculation is: 5.0% × $7,500 USD = $375.00. This rate is published in the USITC Harmonized Tariff Schedule (HTS) under subheading 4106.22.0000 for sheep and lamb skins, in the dry state (crust).
Which trade agreements reduce duties for HS 410622?
Several free trade agreements may reduce the applicable duty rate for HS 410622, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating sheep and lamb crust leather from Canada or Mexico can enter the United States duty-free. To claim this preference, a self-certified origin statement on the commercial invoice or a separate document is typically required, specifying the origin of the goods. The specific requirements can vary, so consulting the latest USMCA text and relevant customs regulations is advised.
```Which HS Codes Are Related?
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FAQ
What are the import duty rates for HS code 4106.22, 'Other hides and skins, of sheep or lambs, with wool on, whether or not split, in the dry state (crust)'?
The Most Favored Nation (MFN) duty rate for HS code 4106.22 is 2.00%. However, preferential duty rates are available under various trade agreements. For example, goods originating from Australia (AU), Canada (CA), Chile (CL), and South Korea (KR) may enter duty-free. It is crucial to verify the specific origin of the goods and consult the relevant trade agreement schedules for precise duty rates and eligibility criteria. The USITC Harmonized Tariff Schedule provides detailed information on these rates.
What specific criteria define 'in the dry state (crust)' for HS code 4106.22?
The 'dry state (crust)' designation for HS code 4106.22 refers to hides and skins that have undergone a tanning process (like chrome or vegetable tanning) but have not yet been finished or dyed. They are typically dried to a moisture content that prevents putrefaction, making them stable for transport and further processing. This state is distinct from raw hides (fresh or salted) or fully finished leather. The WCO's Explanatory Notes to the Harmonized System provide further guidance on distinguishing between different stages of leather processing.
What documentation is typically required for importing goods under HS code 4106.22?
For importing sheep or lamb hides and skins classified under HS code 4106.22, standard import documentation usually includes 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. Importers may also need to provide documentation demonstrating that the goods are in the 'crust' state, such as a manufacturer's declaration or specific details on the processing method used. Compliance with any CITES (Convention on International Trade in Endangered Species of Wild Fauna and Flora) regulations, if applicable, is also essential.
How is the import duty calculated for HS code 4106.22, and can you provide an example?
The import duty for HS code 4106.22 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For instance, if the MFN duty rate is 2.00% and you import sheep hides with a customs value of $10,000 USD, the duty would be calculated as follows: Duty Amount = Customs Value × Duty Rate = $10,000 USD × 2.00% = $200 USD. Always ensure the customs value is correctly determined according to international valuation rules (e.g., WTO Agreement on the Implementation of Article VII of the General Agreement on Tariffs and Trade 1994).
Which common trade agreements offer preferential duty rates for HS code 4106.22, and what are the general conditions?
Several trade agreements provide preferential duty rates for HS code 4106.22. For example, the United States has agreements with countries like Chile (USCMA), South Korea (KORUS FTA), and Australia (though no specific FTA, Australia often benefits from other trade frameworks). The European Union's TARIC system details rates for agreements like the EU-Canada Comprehensive Economic and Trade Agreement (CETA). General conditions for claiming preferential treatment include: the goods must originate in the partner country according to the rules of origin specified in the agreement, and a valid proof of origin (e.g., Certificate of Origin) must be presented to customs authorities.