HS 410691 Other
Quick Answer: Other bovine or equine hides and skins, other than those of heading 4104, which are not further prepared than tanned or pre-tanned, imported under HS 410691 enter the UK at 2.00%, the EU at 2.00%, and the US at 3.3% (MFN). This classification applies to tanned or pre-tanned hides and skins of cattle, sheep, goats, and other animals, excluding those specifically listed in other headings. Importers should note the US offers duty-free entry for qualifying Free Trade Agreement partners. According to CustomTariffs data, careful classification is crucial to leverage preferential rates and avoid potential penalties.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4106910000 | 2.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4106910000 | 2.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4106910000 | 3.3% | 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 4106.91?
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, 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 410691 cover?
This subheading covers other hides and skins, whether or not tanned or pre-tanned, of other animals, excluding sheep or lambs. According to the WCO Harmonized System Nomenclature, this category is for animal hides and skins that do not fit into the more specific classifications within heading 4106. For instance, the USITC Harmonized Tariff Schedule (HTS) defines this as "Other" sheep and lamb skins, but the broader interpretation under the WCO includes other animal hides and skins not otherwise specified, such as those from goats or pigs, after tanning or pre-tanning processes have been applied.
What falls outside HS 410691?
The following products are excluded from HS 410691: tanned or pre-tanned sheep and lamb skins (classified under 4106.21 and 4106.22), and all furskins, whether or not dressed (classified in Chapter 43). For example, a finished leather handbag made from cowhide would not be classified here; it would fall under a finished product chapter. Similarly, raw, untanned hides and skins of any animal are classified in heading 4101, 4102, or 4103, depending on the animal source.
What are common classification mistakes for HS 410691?
A common error is misinterpreting the scope of "other animals" within this subheading. Importers may incorrectly classify tanned sheep or lamb skins here, when they should be in subheadings 4106.21 or 4106.22. Another mistake involves confusing these tanned hides with finished leather goods, which are classified in Chapter 42. Adherence to 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, is crucial.
How should importers classify products under HS 410691?
The correct procedure for classifying products under HS 410691 involves a systematic approach. First, determine if the product is a hide or skin of an animal. Second, ascertain if it has undergone tanning or pre-tanning. Third, confirm that the animal is not a sheep or lamb, and that the hide/skin is not a furskin. If these conditions are met, and it is not specifically covered by another heading, then HS 410691 is the appropriate classification. Importers should consult the official tariff schedule of their importing country for precise definitions.
How is the duty calculated for products under HS 410691?
A shipment of 100 square meters of tanned goat hide, declared at a customs value of $500 USD, would attract a US duty of $50.00. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem, applied to the declared value ($500 USD × 10% = $50.00). This rate is published in the USITC Harmonized Tariff Schedule (HTS) under subheading 4106.91.0000. It is imperative to verify the specific rate applicable at the time of import.
Which trade agreements reduce duties for HS 410691?
Several free trade agreements may reduce the applicable duty rate for HS 410691, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating goods from Canada or Mexico may receive a duty rate of Free. To claim this preference, a self-certified origin statement is typically required, detailing the product's origin and compliance with the agreement's rules of origin. The specific documentation requirements can vary, so consulting the relevant customs authority is advised.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 4106.91?
The Most Favored Nation (MFN) duty rate for HS code 4106.91, which covers 'Other' bovine or equine leather, neither split nor otherwise prepared, is typically 2.00% ad valorem. However, preferential duty rates are available for countries with trade agreements. For example, under certain agreements (indicated by codes like A+, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG), the duty rate can be Free. It is crucial to consult the specific tariff schedule of the importing country to determine the applicable rate based on the country of origin. For instance, the EU TARIC system and the UK Trade Tariff provide detailed breakdowns of these rates.
How is the duty for HS code 4106.91 calculated, and can you provide an example?
The duty for HS code 4106.91 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared value of the imported goods. For example, if the MFN duty rate is 2.00% and you import 100 square meters of leather valued at $5 per square meter, the total value is $500. The import duty would be calculated as: 2.00% of $500 = $10.00. Always ensure the customs value is determined according to the WTO Customs Valuation Agreement or relevant national legislation.
What specific criteria define goods classified under HS code 4106.91 as 'Other' leather?
HS code 4106.91 falls under Chapter 41 of the Harmonized System, which deals with raw hides and skins, and leather. Specifically, it covers 'Other' bovine or equine leather that has not been split (i.e., it's the full thickness of the hide) and is not otherwise prepared beyond basic tanning or dressing processes. This means it excludes leather that has been further processed, such as embossed, dyed, or finished leather, which would fall under different HS codes. The World Customs Organization (WCO) Harmonized System Explanatory Notes provide detailed guidance on distinguishing between different categories of leather.
What documentation is typically required for importing goods under HS code 4106.91?
When importing goods classified under HS code 4106.91, standard import documentation is required, including a commercial invoice, packing list, and bill of lading or air waybill. Additionally, depending on the importing country's regulations and the origin of the goods, you may need a certificate of origin to claim preferential duty rates. Some countries may also require phytosanitary certificates or declarations to ensure compliance with animal health and environmental regulations. Always verify the specific requirements with the customs authority of the destination country, such as U.S. Customs and Border Protection (CBP) or relevant EU member state authorities.
Which major trade agreements commonly offer preferential duty rates for HS code 4106.91?
Several trade agreements can provide preferential duty rates for HS code 4106.91. For example, agreements like the USMCA (United States-Mexico-Canada Agreement), CAFTA-DR (Dominican Republic-Central America Free Trade Agreement), and various Free Trade Agreements (FTAs) between the EU and partner countries often include provisions for reduced or zero duties on leather products. The specific 'Free' rates mentioned in the sample duties (e.g., Free (A+, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)) often correspond to preferential treatment under these or similar bilateral/multilateral trade pacts. Importers must obtain a valid certificate of origin to benefit from these preferential rates.