HS 411310 Of goats or kids
Quick Answer: Goat and kid leather, prepared or tanned, imported under HS 411310 enters the EU at 3.50% ad valorem, the UK at 0.00% ad valorem, and the US with rates varying from Free to 30% ad valorem depending on origin. This classification specifically covers leather derived from goats and kids that has undergone tanning or other preparation processes, making it suitable for further manufacturing into goods like garments, footwear, and accessories. Importers should consult specific origin-based tariff schedules for the United States, as preferential trade agreements significantly impact duty liabilities. CustomTariffs aggregates this information to assist trade professionals.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4113100000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4113100000 | 3.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4113106000 | 2.8% | Free (17 programs) | ["m<sup>2</sup>"] |
| 411310 | — | — | — |
| 4113103000 | 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 4113.10?
Imports of Of goats or kids 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 14 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 to Classify This HS Code?
What products does HS 411310 cover?
This subheading covers leather and parchment-craft of goats or kids, specifically those that have undergone tanning or tanning and further processing. According to the World Customs Organization's Harmonized System Nomenclature, this includes all types of tanned or dressed hides and skins of goats and kids, whether or not they have been split, buffed, or otherwise prepared. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this category encompasses finished leather suitable for use in various industries, such as footwear, apparel, and upholstery, provided it originates from goats or kids.
What falls outside HS 411310?
The following products are excluded from HS 411310: raw hides and skins of goats or kids (classified under Chapter 4101), parchment-dressed leather of goats or kids (classified under 4114), and leather further prepared after tanning (e.g., patent leather, patent laminated leather, metallized leather) which falls under HS 4114. Additionally, leather goods made from these materials, such as finished bags or footwear, are classified in their respective chapters, not as raw or semi-finished leather under this subheading.
What are common classification mistakes for HS 411310?
A common error is misclassifying sheep or lamb leather as goat or kid leather, or vice versa, due to visual similarities. Importers must carefully verify the species of origin. Another mistake involves classifying unfinished or raw hides under this heading; these should be classified in Chapter 4101. Furthermore, incorrectly classifying leather that has undergone significant further preparation beyond basic tanning and dressing, such as patent or patent-laminated leather, under HS 411310 instead of HS 4114, is also a frequent oversight, contrary to General Rule of Interpretation 3(b) for compound goods.
How should importers classify products under HS 411310?
The correct procedure for classifying products under HS 411310 involves a multi-step process. First, identify the species of animal from which the hide or skin originates; it must be a goat or kid. Second, determine the stage of processing; the product must be tanned or dressed. Consult official tariff schedules like the USITC HTS or the EU TARIC database for precise definitions and any specific exclusions. Customs brokers should request detailed product specifications and origin certificates from suppliers to ensure accurate classification and avoid potential penalties.
How is the duty calculated for products under HS 411310?
A shipment of 100 square meters of tanned goat leather, declared at a customs value of $5,000 USD, would attract a US duty of $150.00. This is calculated using the Most Favored Nation (MFN) duty rate of 3.0% ad valorem, as published in the USITC Harmonized Tariff Schedule. The calculation is: 3.0% × $5,000 USD = $150.00. This rate applies to goods from countries not benefiting from preferential trade agreements. For example, the EU TARIC database may list a different rate for the same product depending on the origin country.
Which trade agreements reduce duties for HS 411310?
Several free trade agreements may reduce the applicable duty rate for HS 411310, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating goat and kid leather from Canada and Mexico can enter the United States duty-free. To claim this preference, a valid USMCA Certificate of Origin is required. Additionally, certain developing countries may benefit from the Generalized System of Preferences (GSP), potentially offering reduced or duty-free entry into the US, requiring a GSP Form A. The EU's trade agreements with countries like Vietnam may also offer preferential rates, often requiring an EUR.1 movement certificate.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 411310 (Goat or kid leather, further prepared after tanning or beaming)?
The Most Favored Nation (MFN) duty rate for HS code 411310 can vary. For example, under the US Harmonized Tariff Schedule (HTS), the general rate is 3.50% ad valorem. However, preferential rates are available for goods originating from countries with trade agreements with the importing nation. For instance, duty rates can be Free (0.00%) for imports from countries such as Australia (AU), Chile (CL), South Korea (KR), and Singapore (SG), among others, under specific trade agreements like the US-Australia Free Trade Agreement, US-Chile Free Trade Agreement, and US-Korea Free Trade Agreement. Always verify the specific origin and applicable trade agreement for the most accurate duty rate.
How is the import duty for HS code 411310 calculated, and can you provide an example?
The duty for HS code 411310 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 3.50% and you import 100 square meters of goat leather valued at $5 per square meter, the total value is $500. The import duty would be calculated as: 3.50% of $500 = $17.50. It is crucial to use the correct declared value, which usually includes the cost of the goods, insurance, and freight (CIF) up to the point of importation.
What are the key classification criteria for HS code 411310?
HS code 411310 specifically covers leather of goats or kids that has undergone further preparation after the tanning or beaming process. This includes processes like dyeing, printing, or finishing. The key distinction is that the leather must be more than just tanned or de-haired; it must have been subjected to additional treatments to impart specific characteristics, colors, or patterns. Leathers that are only tanned or de-haired would fall under HS code 411200. Referencing the Explanatory Notes to the Harmonized System (WCO) provides detailed guidance on the scope of 'further prepared'.
What documentation is typically required when importing goods under HS code 411310?
When importing goods classified under HS code 411310, standard import documentation is required, which typically includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; and a bill of lading or air waybill. Crucially, to claim preferential duty rates under trade agreements (e.g., Free rates from AU, CL, KR, SG), a Certificate of Origin is usually mandatory. This document certifies that the goods meet the rules of origin stipulated in the relevant trade agreement. Importers and customs brokers should consult the specific import regulations of the destination country and the terms of any applicable trade agreement.
Which common trade agreements offer preferential duty rates for HS code 411310?
Several trade agreements provide preferential duty rates, often resulting in a Free (0.00%) duty for HS code 411310. Examples include agreements between the United States and countries like Australia (US-Australia FTA), Chile (US-Chile FTA), South Korea (US-Korea FTA), and Singapore (US-Singapore FTA). The European Union's TARIC system also lists numerous preferential rates for goods originating from countries with which the EU has trade agreements. Similarly, the UK Trade Tariff details preferential rates under its various trade deals. To benefit from these rates, goods must meet the specific rules of origin for each agreement, and a valid Certificate of Origin is typically required.