HS 410632 In the dry state (crust)
Quick Answer: Hides and skins of sheep or lambs, other than sheep wool or lamb wool, in the dry state (crust), imported under HS 410632 enter the UK at 0.00%, the EU at 2.00% ad valorem, and the US at 4.2% ad valorem, with preferential duty-free entry available for certain trading partners. This classification specifically covers sheep and lamb hides and skins that have undergone a tanning process to reach a dry, unfinished state, often referred to as "crust" leather. Importers should verify specific origin-based preferential rates, as these can significantly impact landed costs. CustomTariffs aggregates this data to assist in trade compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4106320000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4106320000 | 2.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4106320000 | 4.2% | 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 4106.32?
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, 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 410632 cover?
This subheading covers sheep or lamb skins, with wool on, in the dry state (crust), not further prepared than tanned. According to the World Customs Organization's Harmonized System Nomenclature, "crust" refers to leather that has been tanned but not yet subjected to further finishing processes such as dyeing or buffing. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC system align with this definition, specifying that these skins are processed to a stage where they are stable and preserved but retain a rougher texture and appearance compared to finished leather.
What falls outside HS 410632?
The following products are excluded from HS 410632: sheep or lamb skins that have undergone further finishing processes beyond tanning, such as dyeing, buffing, or embossing, which would place them in other subheadings within Chapter 41. Additionally, skins that are not in the dry state (i.e., wet-salted or pickled) are classified elsewhere. For instance, sheep or lamb skins with wool on, but in a wet-salted state, are typically classified under HS 410631.
What are common classification mistakes for HS 410632?
A common error is misinterpreting the "dry state (crust)" condition. Importers may mistakenly classify skins that have undergone some basic finishing, like light buffing for uniformity, under this subheading. According to General Rule of Interpretation (GRI) 3(b), when goods are classifiable by reference to a material or component which gives them their essential character, that material or component determines the classification. If the tanning process is incomplete or if further processing has significantly altered the character beyond the "crust" stage, it should not be classified here.
How should importers classify products under HS 410632?
The correct procedure for classifying sheep or lamb skins under HS 410632 involves verifying that the skins are indeed in the dry state and have been tanned but not further processed. Importers and customs brokers should carefully examine the product's condition, referencing the supplier's technical specifications and, if necessary, obtaining a laboratory analysis. Confirming that the skins are preserved and stable, but lack finished characteristics like uniform color or smooth surface, is crucial for accurate classification.
How is the duty calculated for products under HS 410632?
A batch of sheep skins, weighing 500 kilograms and declared at a customs value of $2,500 USD, would attract a US duty of $125.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared value ($2,500 USD × 0.05 = $125.00). This calculation is based on the rate published in the USITC Harmonized Tariff Schedule for HS code 410632.0000.
Which trade agreements reduce duties for HS 410632?
Several free trade agreements may reduce the applicable duty rate for HS 410632, 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-UK Trade and Cooperation Agreement also allows for Free entry for goods originating from the UK into the EU, and vice versa, provided specific origin criteria are met. Documentation typically required includes a USMCA Certificate of Origin or an EUR.1 movement certificate for EU/UK preferences, depending on the specific agreement and jurisdiction.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 410632, 'Other hides and skins, with the hair or with the flesh side off, fresh, salted in brine, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or prepared further, of sheep or lambs, in the dry state (crust)'?
The Most Favored Nation (MFN) duty rate for HS code 410632 can vary. For instance, the United States applies a 4.2% ad valorem duty. However, preferential rates are often available under various trade agreements. For example, under the US Free Trade Agreement with Australia (AU), the rate is Free. It is crucial to consult the specific tariff schedule of the importing country, such as the USITC Harmonized Tariff Schedule, for the most accurate and up-to-date rates applicable to your shipment's origin.
How is the duty calculated for HS code 410632?
The duty for HS code 410632 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared value of the goods. For example, if a shipment of sheep or lamb crust hides valued at $10,000 is imported into the U.S. with an MFN duty rate of 4.2%, the duty would be calculated as: $10,000 (Value) × 0.042 (Duty Rate) = $420. Always ensure the declared value is accurate and includes all assessable charges as per customs regulations.
What are the key classification criteria for HS code 410632?
HS code 410632 specifically covers 'other' hides and skins (excluding bovine, equine, and sheep/lamb if specifically classified elsewhere) that are in the 'dry state (crust)'. This means the skins have undergone a process to stabilize them, typically through drying, but have not yet been tanned or further prepared. Key criteria include the species of animal (sheep or lambs), the condition (dry state/crust), and that they are not tanned. The presence or absence of hair or flesh side is also a factor within this heading. Referencing the Explanatory Notes to the Harmonized System from the WCO is essential for precise classification.
Which trade agreements commonly offer preferential duty rates for HS code 410632?
Several trade agreements can provide preferential duty rates for goods classified under HS code 410632. For example, agreements like the US-Australia Free Trade Agreement (AU) offer a Free duty rate. Other agreements may offer reduced rates. Importers should verify if their goods qualify for preferential treatment based on the country of origin and the specific provisions of applicable trade agreements. Consulting the EU TARIC database for EU imports or the UK Trade Tariff for UK imports will detail these preferential rates based on origin.
What documentation is typically required for importing goods under HS code 410632?
When importing goods under HS code 410632, standard import documentation is required, including a commercial invoice, packing list, and bill of lading or air waybill. Crucially, a certificate of origin may be necessary to claim preferential duty rates under trade agreements. Depending on the importing country's regulations and the specific nature of the 'crust' hides, additional veterinary or sanitary certificates might be required to ensure compliance with animal product import rules. Customs brokers play a vital role in ensuring all necessary documentation is accurate and complete.