HS 410791 Other, including sides

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What products does HS 410791 cover?

This subheading covers other bovine or equine hides and skins, other than whole, whether or not dehaired, whether or not tanned, but not further prepared. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this category encompasses sides of bovine or equine hides and skins. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that "sides" refer to hides or skins that have been split lengthwise down the backbone, excluding the belly and other parts. This classification is applicable to materials that have undergone tanning but have not been further processed into finished goods.

What falls outside HS 410791?

The following products are excluded from HS 410791: whole hides and skins, even if dehaired or tanned, which would fall under HS 410799. Additionally, hides and skins that have undergone further preparation beyond tanning, such as being cut into specific shapes for particular uses, dyed, embossed, or made into leather articles, are classified elsewhere. For instance, finished leather goods like bags or footwear are not covered by this subheading, nor are sheep or lamb skins (HS 4108) or other animal skins (HS 4109).

What are common classification mistakes for HS 410791?

A common error is misinterpreting the level of preparation. Importers may incorrectly classify hides and skins that have undergone processes beyond basic tanning, such as being cut into specific patterns or having surface treatments applied, under this subheading. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the heading and any relative section or chapter notes. If a product is described by two or more headings, the heading which provides the most specific description shall be preferred. Therefore, any further preparation beyond tanning typically moves the classification to a more specific heading.

How should importers classify products under HS 410791?

The correct procedure for classifying products under HS 410791 involves a thorough examination of the physical characteristics of the imported goods. Importers and customs brokers must verify that the hides or skins are indeed "other" than whole, specifically sides, and have undergone only tanning or dehairing. Consulting the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, is crucial. If the goods are sides of bovine or equine hides and skins, not further prepared than tanning, then HS 410791 is the appropriate code.

How is the duty calculated for products under HS 410791?

A side of bovine leather, weighing 15 kilograms and declared at a customs value of $300 USD, would attract a US duty of $45.00. This is calculated using the Most Favored Nation (MFN) duty rate of 15% ad valorem, applied to the declared customs value. The calculation is: 15% of $300 USD = $45.00. This rate is published in the USITC Harmonized Tariff Schedule for HS code 410791. For other jurisdictions, the specific duty rate would need to be consulted from their respective tariff schedules.

Which trade agreements reduce duties for HS 410791?

Several free trade agreements may reduce the applicable duty rate for HS 410791, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating bovine leather sides from Canada or Mexico can enter the United States duty-free. To claim this preference, a self-certified origin statement is typically required. Additionally, for goods originating in countries benefiting from the EU's Generalized Scheme of Preferences (GSP), preferential rates may apply, often resulting in a reduced duty or duty-free entry, with documentation like a EUR.1 movement certificate or a GSP Form A being necessary depending on the specific agreement and country of origin.

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