HS 988041 Classified in Chapter 41
Quick Answer: HS code 988041, classified in Chapter 41, has no specific duty rates listed in the UK or EU tariff data. This code generally pertains to raw hides and skins of animals, including those of cattle, sheep, goats, and horses, as well as other specific types of hides and skins. Importers and customs brokers should consult the relevant national customs authorities for definitive duty rates and any applicable import regulations, as the absence of readily available tariff data suggests potential complexities or specific national provisions. According to CustomTariffs, further investigation into the specific origin and type of hide or skin is crucial for accurate classification and duty assessment.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9880410000 | — | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9880410000 | — | — | — |
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.
How to Classify This HS Code?
What products does HS 988041 cover?
This subheading covers products classified within Chapter 41 of the Harmonized Commodity Description and Coding System (HS). Chapter 41, as defined by the World Customs Organization (WCO) and reflected in national tariff schedules like the USITC Harmonized Tariff Schedule (HTS) or the EU TARIC, pertains to raw hides and skins of animals, including cattle, sheep, goats, and other animals, as well as furskins, whether or not tanned or dressed. This includes, but is not limited to, fresh, salted, dried, or limed hides and skins, and partially or fully tanned hides and skins suitable for further processing into leather goods.
What falls outside HS 988041?
The following products are excluded from HS 988041 and Chapter 41: finished leather articles such as footwear, apparel, bags, or upholstery, which are classified in their respective chapters based on their end-use and material composition. Also excluded are animal parts not constituting hides or skins, such as bones, horns, or hooves, and products derived from these, unless specifically covered by other HS chapters. Furthermore, processed furskins that have undergone significant manufacturing beyond tanning or dressing are typically classified elsewhere.
What are common classification mistakes for HS 988041?
A common error is misclassifying partially processed hides or skins as finished leather goods. This often occurs when the degree of tanning or dressing is misinterpreted. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the headings and any relative section or chapter notes. Importers may also incorrectly classify tanned hides and skins intended for specific uses, such as those for bookbinding or upholstery, under Chapter 41 when they should be classified in more specific headings based on their end-use, as per GRI 3.
How should importers classify products under HS 988041?
The correct procedure for classifying products under HS 988041 involves a thorough examination of the product's characteristics and processing. Importers and customs brokers must consult the official HS Nomenclature and the relevant national tariff schedule, such as the USITC HTS or EU TARIC, to determine the precise classification within Chapter 41. This requires understanding the definitions of "raw hides and skins" and "tanned or dressed furskins" and comparing them against the imported goods, paying close attention to the stage of processing.
How is the duty calculated for products under HS 988041?
A shipment of 100 kilograms of bovine hides, tanned, 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, applied to the customs value ($5,000 USD × 0.03 = $150.00). This rate is published in the USITC Harmonized Tariff Schedule (HTS) under the relevant subheading within Chapter 41. For specific quantities, a per-unit duty may also apply.
Which trade agreements reduce duties for HS 988041?
Several free trade agreements may reduce the applicable duty rate for HS 988041, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating goods from Canada and Mexico can enter the United States duty-free. To claim this preference, a self-certified origin statement is typically required. Additionally, the Generalized System of Preferences (GSP) may offer reduced or duty-free entry for certain developing countries, requiring a GSP Form A. The specific preferential rate and documentation depend on the origin country and the importing jurisdiction's regulations.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 988041, which is classified under Chapter 41?
HS code 988041 itself is a statistical or administrative code, not a tariff classification for goods. Chapter 41 of the Harmonized System (HS) covers 'Raw hides and skins of animals (other than reptiles), and leather.' The actual import duty rates for products within Chapter 41 vary significantly by country and specific product. For example, under the US Harmonized Tariff Schedule (HTS), most raw hides and skins (e.g., bovine, sheep, goat) are dutiable at 0% MFN (Most Favored Nation) rate. However, certain finished or semi-finished leather products or specific types of hides may have different rates. Importers must consult the specific tariff schedule of the importing country for the precise duty rate applicable to their goods. The US International Trade Commission (USITC) HTS is a primary source for US duties.
What classification criteria are used for goods falling under Chapter 41 of the HS, which HS code 988041 references?
Chapter 41 of the Harmonized System classifies 'Raw hides and skins of animals (other than reptiles), and leather.' The key classification criteria include: 1. Type of Animal: Whether the hide or skin is from cattle, sheep, goats, horses, or other animals (excluding reptiles, which are in Chapter 43). 2. Condition: Whether the material is 'raw' (fresh, salted, dried, limed, pickled) or 'tanned' or 'prepared' leather. 3. Processing: The extent of processing, such as whether it is dehaired, split, or further worked. HS code 988041 is a statistical or administrative code and does not define these criteria; it points to the general chapter. Specific HS subheadings within Chapter 41 (e.g., 4101 for raw hides of bovine or equine animals, 4104 for tanned or crust hides and skins of bovine or equine animals) provide the detailed classification criteria.
What documentation is typically required for importing goods classified under Chapter 41 (referenced by HS 988041)?
When importing goods falling under Chapter 41 (raw hides, skins, and leather), typical documentation requirements include: 1. Commercial Invoice: Detailing the value, quantity, and description of the goods. 2. Packing List: Outlining the contents of each package. 3. Bill of Lading or Air Waybill: For transportation. 4. Certificate of Origin: To claim preferential duty rates under trade agreements. 5. Phytosanitary Certificate/Veterinary Certificate: Depending on the country of origin and import regulations, health certificates may be required to ensure the hides and skins are free from disease and meet sanitary standards. 6. Import Permit: Some countries may require specific import permits for animal products. Importers should verify the exact requirements with the customs authorities of the destination country.
How do trade agreements, such as USMCA or EU trade deals, impact the duty calculation for goods in Chapter 41?
Trade agreements can significantly reduce or eliminate import duties for goods originating from member countries. For instance, under the United States-Mexico-Canada Agreement (USMCA), certain leather goods or raw hides originating in Canada or Mexico may qualify for preferential duty rates, often 0%, provided they meet the agreement's rules of origin. Similarly, the European Union has numerous trade agreements with third countries that can offer reduced tariffs on hides and skins. To benefit from these agreements, importers must possess a valid Certificate of Origin and ensure the goods strictly comply with the specific rules of origin stipulated in the respective trade agreement. This often involves verifying the origin of the raw materials and the manufacturing processes.
Can you provide a concrete example of how import duty is calculated for a product in Chapter 41?
Let's assume an importer is bringing 1,000 kg of raw bovine hides (classified under a specific subheading within Chapter 41, e.g., HTSUS 4101.20.00) into the United States. The US HTSUS lists a duty rate of 0% MFN for this specific classification. Therefore, the duty calculation would be: Duty = Quantity × Rate × Value (if ad valorem) or Duty = Quantity × Rate (if specific). In this case, with a 0% rate: Duty = 1,000 kg × 0% = $0. If, hypothetically, a different product within Chapter 41 had a specific duty of $0.50 per kg, the duty would be 1,000 kg × $0.50/kg = $500. If the duty were 5% ad valorem on goods valued at $10,000, the duty would be $10,000 × 5% = $500. Always refer to the official tariff schedule for the exact duty rate and calculation method (ad valorem, specific, or compound).