HS 420100 Riding saddles, of leather, hand-made
Quick Answer: Riding saddles, specifically those crafted from leather and made by hand, imported under HS 420100 enter the UK at 2.00%, the EU at 2.70%, and the US with a Most Favored Nation (MFN) rate of 2.4%, though preferential rates may apply for certain trade partners. This classification covers items designed for use in equestrian sports, such as those for horse riding, excluding parts or accessories. Importers should be aware of potential variations in duty rates based on origin and specific trade agreements, as detailed in resources like the UK Trade Tariff and EU TARIC. CustomTariffs aggregates this information to assist in accurate declarations.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4201000010 | 2.00 % | — | — |
| 4201000090 | 2.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4201000090 | 2.70 % | — | — |
| 4201000010 | 2.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4201003000 | 2.4% | Free (17 programs) | ["No."] |
| 4201006000 | 2.8% | Free (17 programs) | ["No."] |
| 420100 | — | — | — |
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 4201.00?
Imports of Riding saddles, of leather, hand-made 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 420100 cover?
This subheading covers riding saddles specifically made of leather and identified as being hand-made. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this classification is for equestrian equipment. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database confirm that the primary material must be leather, and the craftsmanship must be manual, distinguishing them from mass-produced items. This includes saddles for horses, ponies, and other riding animals.
What falls outside HS 420100?
The following products are excluded from HS 420100: saddles not made of leather, such as those made from synthetic materials or textiles, and any saddles that are not hand-made. Additionally, other equestrian equipment like bridles, halters, reins, and stirrups, even if made of leather and hand-made, are classified under different HS codes within Chapter 42 or other chapters. For instance, stirrups are typically classified under HS code 8308.10.
What are common classification mistakes for HS 420100?
A common error is misinterpreting the "hand-made" criterion. General Interpretative Rule 1 (GIR 1) of the Harmonized System states that classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes. Importers may incorrectly classify machine-made saddles or those with significant machine-assisted production under this code. Another mistake is classifying saddles made from composite leather or imitation leather, which do not meet the "of leather" requirement.
How should importers classify products under HS 420100?
The correct procedure for classifying riding saddles under HS 420100 involves a thorough examination of the product's material composition and manufacturing process. Importers and customs brokers must verify that the saddle is exclusively or predominantly made of leather and that the production method is genuinely hand-made, not merely finished by hand. Consulting the WCO HS Explanatory Notes and relevant national tariff schedules, such as the UK Trade Tariff, is crucial for accurate determination.
How is the duty calculated for products under HS 420100?
A hand-made leather riding saddle weighing 5 kg and declared at a customs value of $500 USD would attract a US duty of $35.00. This is calculated using the Most Favored Nation (MFN) duty rate of 7.0% ad valorem, applied to the declared customs value ($500 USD × 0.07 = $35.00). This calculation is based on the rates published in the USITC Harmonized Tariff Schedule (HTS) for subheading 4201.00.00.
Which trade agreements reduce duties for HS 420100?
Several free trade agreements may reduce the applicable duty rate for HS 420100, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, eligible saddles originating from Canada or Mexico can be imported duty-free. To claim this preference, a valid USMCA certification of origin is required. Additionally, the Generalized System of Preferences (GSP) may offer reduced or duty-free entry for qualifying products from certain developing countries, often requiring a GSP Form A.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 420100, covering riding saddles of leather, hand-made?
The Most Favored Nation (MFN) duty rate for HS code 420100, 'Riding saddles, of leather, hand-made', can vary. For example, the USITC Schedule B indicates a rate of 2.00% ad valorem. The EU TARIC system may show a rate of 2.70% ad valorem, and the UK Trade Tariff might list 2.4% ad valorem. It is crucial to consult the specific tariff schedule of the importing country for the most accurate and up-to-date rates at the time of import.
How is the 'hand-made' aspect of HS code 420100 determined for customs classification?
The determination of 'hand-made' for HS code 420100 generally refers to saddles where significant portions of the manufacturing process are performed manually by skilled artisans, rather than being fully automated or mass-produced by machinery. This often involves hand-stitching, hand-shaping of leather components, and manual assembly. Importers may need to provide evidence such as manufacturing process descriptions, invoices detailing labor costs, or certifications from the manufacturer to substantiate the hand-made claim if requested by customs authorities.
What preferential duty rates or trade agreements commonly apply to HS code 420100?
Preferential duty rates for HS code 420100 are often available under various free trade agreements (FTAs). For instance, the USITC lists preferential rates for countries like Australia (AU), Canada (CA), Chile (CL), and South Korea (KR) which can be Free or significantly reduced. The EU TARIC and UK Trade Tariff also detail preferential rates for partner countries. Importers must ensure their saddles meet the rules of origin stipulated in the relevant FTA to qualify for these reduced duties. Documentation such as a Certificate of Origin is typically required.
Can you provide an example of how import duty is calculated for HS code 420100?
Let's assume a shipment of hand-made leather riding saddles (HS 420100) is imported into the United States, and the applicable MFN duty rate is 2.00% ad valorem. If the declared customs value of the shipment is $10,000 USD, the import duty would be calculated as follows: Duty Amount = Customs Value × Duty Rate. Duty Amount = $10,000 USD × 2.00% = $200 USD. In this scenario, the importer would owe $200 USD in import duties.
What documentation is typically required when importing riding saddles under HS code 420100?
When importing riding saddles classified under HS code 420100, standard import documentation usually includes a commercial invoice, a packing list, and a bill of lading or air waybill. Depending on the origin and any claimed preferential duty rates, a Certificate of Origin may be necessary. Furthermore, if the 'hand-made' claim is a factor in classification or duty assessment, supporting documentation from the manufacturer detailing the production process might be requested by customs authorities to verify compliance.