HS 410799 Other
Quick Answer: Leather, whether or not in the piece, other than whole hides and skins, not further prepared than tanned or dressed, imported under HS 410799 enters the UK at 0.00%, the EU at 6.50% ad valorem, and the US at rates ranging from Free to 25% ad valorem. This residual classification applies to tanned or dressed leather, excluding whole hides and skins, that do not fit into more specific subheadings within Chapter 41. Importers should carefully review the specific tariff lines within each jurisdiction, as preferential rates may apply in the US based on country of origin. CustomTariffs aggregates this information for compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4107990000 | — | — | — |
| 4107991000 | 0.00 % | — | — |
| 4107999000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4107999000 | 6.50 % | — | — |
| 4107990000 | 6.50 % | — | — |
| 4107991000 | 6.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 410799 | — | — | — |
| 4107994000 | 2.5% | Free (17 programs) | ["m<sup>2</sup>"] |
| 4107995000 | 2.8% | Free (17 programs) | ["m<sup>2</sup>"] |
| 41079960 | 5% | Free (17 programs) | — |
| 4107996010 | — | — | ["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 4107.99?
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 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 410799 cover?
This subheading covers other leather, whether or not split, other than of heading 4104, 4105, 4106, 4108 or 4109. According to the World Customs Organization (WCO) Harmonized System Nomenclature, and as reflected in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database, this category encompasses a broad range of tanned or prepared hides and skins that do not fit into more specific subheadings within heading 4107. This includes various types of leather, such as those prepared by tanning or tanning and further processing, but not those specifically classified as sole leather, parchment-dressed leather, or patent leather.
What falls outside HS 410799?
The following products are excluded from HS 410799: leather of heading 4104 (e.g., bovine or equine hides and skins, tanned or, if prepared but not further prepared, whether or not split, other than of domestic bovine or equine animals), 4105 (sheep or lamb skin leather), 4106 (goat or kid skin leather), 4108 (patent leather and patent laminated leather), and 4109 (shagreen, ray, and other reptile leather). Additionally, unfinished or raw hides and skins, as well as leather that has undergone further specific finishing processes not covered by the general provisions of heading 4107, are classified elsewhere. For instance, parchment-dressed leather falls under a different classification.
What are common classification mistakes for HS 410799?
A common error is misclassifying leather based on its intended use rather than its physical characteristics and preparation. For example, mistaking leather intended for upholstery as a finished product under 410799 when it might be more specifically classified under a different subheading if it meets criteria for particular finishes or types. 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. Incorrectly applying GRI 3(b) for mixtures or GRI 6 for subheadings can also lead to misclassification, especially when dealing with leather that has undergone multiple treatments.
How should importers classify products under HS 410799?
The correct procedure for classifying products under HS 410799 involves a systematic review of the product's physical attributes and the specific definitions within Chapter 41 and Heading 4107 of the relevant tariff schedule. Importers and customs brokers must first determine if the product is indeed leather, tanned or prepared, and then ascertain that it does not meet the exclusion criteria of other headings within Chapter 41. Consulting the Explanatory Notes to the Harmonized System and the specific tariff schedule's legal notes is essential. For instance, verifying the tanning process and any subsequent treatments is key to ensuring accurate classification under this "other" category.
How is the duty calculated for products under HS 410799?
A shipment of 100 square meters of bovine leather, prepared but not further prepared, 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 customs value. The calculation is: 10% × $500 USD = $50.00. This is calculated using the MFN rate published in the USITC Harmonized Tariff Schedule for HS code 410799. The specific rate can vary significantly based on the type of animal hide and further processing.
Which trade agreements reduce duties for HS 410799?
Several free trade agreements may reduce the applicable duty rate for HS 410799, including the United States-Mexico-Canada Agreement (USMCA), which can provide duty-free treatment for originating goods. The preferential rate is typically Free. Countries like Canada and Mexico benefit from USMCA. For claiming preference under USMCA, a self-certified origin statement is generally required, detailing the origin of the goods and compliance with the agreement's rules of origin. Other agreements, depending on the importing country, might also offer reduced rates, often requiring specific origin documentation like a EUR.1 certificate or a GSP Form A.
```Which HS Codes Are Related?
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FAQ
What are the import duty rates for HS code 410799 (Other bovine, equine or ovine/caprine leather, not split, not otherwise prepared)?
The Most Favored Nation (MFN) duty rate for HS code 410799 is 6.50% ad valorem. However, preferential duty rates may apply under various trade agreements. For example, imports from countries with specific trade agreements (such as AU, CL, KR, SG) may benefit from a Free (0.00%) duty rate. It is crucial to consult the specific tariff schedule of the importing country and verify eligibility for preferential treatment based on the origin of the goods and relevant trade agreements.
How is the import duty for HS code 410799 calculated, and can you provide an example?
The import duty for HS code 410799 is typically calculated on an ad valorem basis, meaning it is a percentage of the declared customs value of the goods. For example, if the MFN duty rate is 6.50% and the declared customs value of a shipment of leather under this code is $10,000, the import duty would be $10,000 \times 0.0650 = $650. If a specific duty is applicable (e.g., per square meter), the calculation would be rate per unit \times quantity.
What are the key classification criteria for HS code 410799?
HS code 410799 covers bovine, equine, or ovine/caprine leather that is not split and not otherwise prepared beyond tanning or dressing. This means the leather is generally in its full thickness or has been prepared in a way that doesn't alter its fundamental structure significantly, such as by surface coating or printing, unless such preparation is considered 'dressing'. The key is that it's not 'split' leather (which has been divided into layers) and it hasn't undergone further significant processing beyond tanning and basic finishing.
What documentation is typically required for importing goods classified under HS code 410799?
For HS code 410799, standard import documentation includes a commercial invoice detailing the value, quantity, and description of the leather; a packing list; a bill of lading or air waybill; and a certificate of origin to claim preferential duty rates if applicable. Depending on the importing country's regulations and the specific type of leather, additional documents such as a phytosanitary certificate or a declaration of compliance with environmental or animal welfare standards might be required. Importers should always verify specific requirements with the customs authorities of the destination country.
Which trade agreements commonly offer preferential duty rates for HS code 410799?
Several trade agreements can offer preferential duty rates, often resulting in a 0.00% duty for HS code 410799. Examples include agreements with countries like Australia (AU), Chile (CL), South Korea (KR), and Singapore (SG), which may grant duty-free access. The United States-Mexico-Canada Agreement (USMCA) also provides preferential rates for goods originating from these member countries. Importers must ensure the leather meets the rules of origin stipulated in the relevant trade agreement and possess the necessary proof of origin documentation.