HS 410719 Other
Quick Answer: Leather of other bovine or equine animals, whole hides and skins, whether or not dehaired, tanned or otherwise prepared, but not further worked, imported under HS 410719 enters the EU at 6.50% ad valorem, the UK at 0.00%, and the US with rates varying from Free to 15% ad valorem. This classification, designated "Other" within its subheading, typically applies to tanned or otherwise prepared whole hides and skins of cattle, horses, asses, and mules that do not fit more specific descriptions within HS 4107. Importers should consult specific national tariff schedules for precise duty application, as the "Other" designation can lead to varied interpretations and rates across jurisdictions. According to CustomTariffs data, careful classification is essential to avoid potential duties and ensure compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4107190000 | — | — | — |
| 4107191000 | 0.00 % | — | — |
| 4107199000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4107191000 | 6.50 % | — | — |
| 4107199000 | 6.50 % | — | — |
| 4107190000 | 6.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 410719 | — | — | — |
| 41071910 | Free | — | — |
| 4107191020 | — | — | ["m<sup>2</sup>"] |
| 4107191040 | — | — | ["m<sup>2</sup>"] |
| 4107192000 | 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 4107.19?
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, GSP, and 16 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 410719 cover?
This subheading covers other bovine or equine hides and skins, other than those falling under 4107.11 (grain-split) or 4107.12 (grain-split, further prepared). According to the WCO Harmonized System Nomenclature, this category encompasses tanned or otherwise prepared hides and skins that do not fit into more specific classifications within heading 4107. For example, it includes certain types of corrected grain leather or leather that has undergone specific finishing processes not detailed in preceding subheadings, as defined by the USITC Harmonized Tariff Schedule (HTS) and EU TARIC. These are typically prepared for use in various industries, such as footwear, apparel, and upholstery.
What falls outside HS 410719?
The following products are excluded from HS 410719: raw hides and skins (Chapter 41, Note 1), parchment-dressed or similarly prepared sheep and lamb skins (4114.10), furskins, dressed or prepared (Chapter 43), and articles of leather, such as saddlery or harness (4201.00) or travel goods (4202.00). Also excluded are leather further worked than tanned or dressed, such as those cut to shape or embossed, which may fall under other headings. For instance, split leather that has been further processed beyond basic tanning would not be classified here.
What are common classification mistakes for HS 410719?
A common error is misinterpreting the level of preparation or finishing applied to the hides and skins. For instance, mistaking a corrected grain leather for a full grain leather, or failing to recognize specific treatments that would place the product in a more refined subheading. According to General Rule of Interpretation (GRI) 3(c), when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified under the heading which occurs last in numerical order among those which equally merit consideration. Importers may also incorrectly classify unfinished or raw hides under this heading.
How should importers classify products under HS 410719?
The correct procedure for classifying products under HS 410719 involves a thorough examination of the product's preparation and finishing. Importers and customs brokers must consult the Explanatory Notes to the Harmonized System and the specific tariff schedules of the importing country, such as the USITC HTS or the UK Trade Tariff. Key considerations include whether the hide is tanned or otherwise prepared, and if it falls outside the more specific categories of grain-split or further prepared hides within heading 4107. Verification of the exact nature of any surface treatments or modifications is crucial for accurate classification.
How is the duty calculated for products under HS 410719?
A shipment of 100 square meters of bovine leather, classified under HS 410719, declared at a customs value of $5,000 USD, would attract a US duty of $500.00. This is calculated using the USITC Harmonized Tariff Schedule's Most Favored Nation (MFN) duty rate of 10% ad valorem (10% × $5,000 USD = $500.00). For example, if the MFN rate for this specific type of prepared leather is 10% ad valorem, the duty would be 10% of the declared value. This calculation is based on the value of the goods, not their quantity, for ad valorem duties.
Which trade agreements reduce duties for HS 410719?
Several free trade agreements may reduce the applicable duty rate for HS 410719, including the United States-Mexico-Canada Agreement (USMCA), which can provide duty-free entry for originating goods from Canada and Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or free entry for eligible products from certain developing countries, such as Vietnam. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP benefits, depending on the specific agreement and importing jurisdiction's requirements.
```Which HS Codes Are Related?
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FAQ
What are the import duty rates for HS code 4107.19?
HS code 4107.19 covers 'Other' bovine or equine leather, whole hides and skins, with a grain layer, not further prepared than tanned or pre-tanned. Duty rates vary significantly by importing country. For example, under the US Harmonized Tariff Schedule (USHTS), the General (MFN) duty rate is 6.50% ad valorem. In the European Union, under TARIC, the rate can be 1.50% ad valorem. The UK Trade Tariff shows a rate of 0.00% ad valorem for goods originating from most countries. Always consult the specific tariff schedule of the destination country for the definitive rate.
How is the duty calculated for HS 4107.19 if the import value is $10,000 USD and the duty rate is 6.50%?
The duty calculation for ad valorem duties is based on the customs value of the imported goods. If the customs value of a shipment classified under HS 4107.19 is $10,000 USD and the applicable duty rate is 6.50%, the duty amount would be calculated as follows: Duty = Customs Value × Duty Rate. Duty = $10,000 USD × 0.0650 = $650 USD. This is the amount of duty payable to customs.
What specific criteria distinguish HS 4107.19 from other subheadings within 4107?
HS code 4107.19 is an 'Other' category within heading 4107, which covers 'Leather of other animals, with a grain layer after tanning or after boarding, whether or not split, other than leather of heading 4114.' Subheadings within 4107 typically differentiate based on the animal source (bovine, equine) and whether the hide is whole or in parts. HS 4107.19 is used when the product is bovine or equine leather, whole hides and skins, with a grain layer, tanned or pre-tanned, but does not fit into more specific subheadings (e.g., those specifying if split or not split, if applicable to the specific tariff system). The key is that it must be whole hides/skins, have a grain layer, and be processed only up to tanning or pre-tanning.
Are there preferential duty rates available for HS 4107.19 under trade agreements?
Yes, preferential duty rates for HS 4107.19 are often available under various free trade agreements (FTAs) and preferential trade programs. For instance, goods imported into the United States from countries with an FTA might qualify for reduced or zero duty rates. Similarly, the EU's TARIC system incorporates rates from its numerous FTAs, and the UK Trade Tariff details rates under its global tariff and specific trade agreements. To claim preferential treatment, importers must typically provide a Certificate of Origin or other proof of origin as stipulated by the relevant trade agreement. It is crucial to verify the origin of the goods and the specific requirements of the applicable trade agreement.
What documentation is typically required when importing goods under HS code 4107.19?
Standard documentation for importing goods under HS code 4107.19 includes a commercial invoice, a packing list, and a bill of lading or air waybill. Crucially, an accurate customs declaration is required, specifying the HS code. Depending on the importing country and the origin of the goods, additional documents may be necessary. This could include a Certificate of Origin to claim preferential duty rates, or specific health or environmental certifications if required by the importing nation's regulations for animal products. Importers and customs brokers should always verify the specific documentation requirements with the customs authority of the destination country.