HS Code Heading

Tanned or crust skins of sheep and lambs, without wool on, whether or not split, but not further prepared

41.05 Heading
Section VIII — Raw hides and skins, leather, furskins and articles thereof; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut)

About HS Code 4105

Heading 4105 specifically covers tanned or crust skins of sheep and lambs, without wool on, whether or not split, but not further prepared. Similar to 4104, this category deals with semi-finished leather, but exclusively from sheep and lambs. The 'without wool on' condition is crucial, distinguishing these skins from raw sheepskins with wool (which fall under 4102). The 'not further prepared' clause signifies that while these skins have been tanned and stabilized, they have not yet undergone the extensive dyeing, finishing, or surface treatments that characterize finished leather. They are typically in a 'wet blue' or 'crust' state, ready for subsequent processing into specific types of finished leather. This classification is vital for the global leather industry, particularly for manufacturers specializing in soft, lightweight leather products like garments, gloves, and shoe linings. It allows tanneries to specialize in the initial tanning stages, often near raw material sources, before shipping the semi-finished skins to finishing hubs globally. The inherent characteristics of sheep and lamb leather – its softness, fine grain, and flexibility – are preserved at this stage, making it a valuable commodity for further preparation. Understanding this heading's scope is essential for trade compliance, ensuring correct duties are applied and preventing misclassification with either raw skins or fully finished sheep leather (4112). It underscores the intricate, multi-stage nature of leather production within Chapter 41, positioning 4105 as a key intermediate good.

Products Under This Code

Crust sheepskin, wet blue lambskin, vegetable-tanned crust sheep leather, chrome-tanned crust lamb leather, split crust sheepskin, full grain crust lambskin, corrected grain crust sheepskin, natural crust sheep leather, semi-processed lamb nappa, unfinished sheep garment leather, crust glove leather, crust shoe lining leather, crust bag lining leather, unsplit crust lambskin, pre-split crust sheepskin, re-tanned crust lambskin, dried crust sheepskin, uncolored crust lambskin, parchment-dressed crust sheepskin, pickled sheepskins (tanned), crust lambskin for accessories, crust sheepskin for bookbinding, crust sheepskin for small leather goods, crust sheepskin for crafts, crust lambskin for delicate items

Real World Examples

An Australian tannery exports several shipments of wet blue lambskin from Melbourne to factories in India via Chennai, where the skins will be processed into soft garment leather. In another instance, a Spanish supplier sends chrome-tanned crust sheepskin from Barcelona to a glove manufacturer in Turkey, destined for high-quality fashion gloves. Furthermore, a tannery in the United Kingdom ships vegetable-tanned crust sheepskin to a specialty leather goods producer in Pakistan, using the Port of Felixstowe to Karachi route, for the creation of fine wallet and bag linings.

Common Misclassification

A common mistake is classifying raw sheepskins with wool (4102) under 4105. Heading 4105 explicitly requires skins 'without wool on.' Another error is confusing crust sheep/lamb skins with fully finished sheep/lamb leather (4112). While both are from sheep/lambs, 4112 covers leather that has undergone further preparation like dyeing, finishing, or embossing, which 4105 explicitly excludes with its 'not further prepared' clause. Misinterpreting the degree of processing can lead to incorrect duty rates and compliance issues, as finished leather typically incurs higher tariffs.

Subheadings 2

4105.10 Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared, in the wet state (including wet-blue) 4105.30 Tanned or crust skins; of sheep or lambs, without wool on, whether or not split, but not further prepared, in the dry state (crust)

Related Codes

41.01 Raw hides and skins of bovine (including buffalo) or equine animals (fresh, salted, dried, limed, pickled, otherwise preserved but not tanned, parchment dressed or further prepared), whether or not dehaired or split 41.02 Raw skins of sheep or lambs (fresh, salted, dried, limed, pickled or otherwise preserved, but not further prepared), whether or not with wool on or split 41.03 Raw hides and skins n.e.c in headings no. 4101, 4102; fresh, salted, dried, pickled or otherwise preserved, not further prepared, whether or not dehaired or split 41.04 Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared 41.06 Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split, but not further prepared 41.07 Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 41.14 41.12 Leather further prepared after tanning or crusting, including parchment dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 41.14 41.13 Leather further prepared after tanning or crusting, including parchment-dressed leather, of animals (other than ovine), without wool or hair on, whether or not split, other than leather of heading 41.14 41.14 Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather 41.15 Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, in rolls or not; parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour

Trade Overview

Australia, New Zealand, and Spain are significant exporters of sheep and lamb skins under 4105, owing to their large sheep farming industries. Major importing countries include India, China, Italy, Turkey, and Pakistan, which possess advanced leather finishing capabilities and a demand for these semi-processed materials for garment, footwear, and accessory manufacturing. Tariffs for these intermediate goods can vary, with some trade agreements offering duty reductions to support value-added processing within partner countries. Trade flows are heavily influenced by global fashion trends and demand for specific leather qualities.

Frequently Asked Questions

What is HS code 4105?

HS code 4105 is a 4-digit heading in the Harmonized System that covers: Tanned or crust skins of sheep and lambs, without wool on, whether or not split, but not further prepared. Heading 4105 specifically covers tanned or crust skins of sheep and lambs, without wool on, whether or not split, but not further prepared. Similar to 4104, this category deals with semi-finished leather, but exclusively from sheep and lambs. The 'without wool on' condition is crucial, distinguishing these skins from raw sheepskins with wool (which fall under 4102). The 'not further prepared' clause signifies that while these skins have been tanned and stabilized, they have not yet undergone the extensive dyeing, finishing, or surface treatments that characterize finished leather. They are typically in a 'wet blue' or 'crust' state, ready for subsequent processing into specific types of finished leather. This classification is vital for the global leather industry, particularly for manufacturers specializing in soft, lightweight leather products like garments, gloves, and shoe linings. It allows tanneries to specialize in the initial tanning stages, often near raw material sources, before shipping the semi-finished skins to finishing hubs globally. The inherent characteristics of sheep and lamb leather – its softness, fine grain, and flexibility – are preserved at this stage, making it a valuable commodity for further preparation. Understanding this heading's scope is essential for trade compliance, ensuring correct duties are applied and preventing misclassification with either raw skins or fully finished sheep leather (4112). It underscores the intricate, multi-stage nature of leather production within Chapter 41, positioning 4105 as a key intermediate good.

What products fall under HS code 4105?

Crust sheepskin, wet blue lambskin, vegetable-tanned crust sheep leather, chrome-tanned crust lamb leather, split crust sheepskin, full grain crust lambskin, corrected grain crust sheepskin, natural crust sheep leather, semi-processed lamb nappa, unfinished sheep garment leather, crust glove leather, crust shoe lining leather, crust bag lining leather, unsplit crust lambskin, pre-split crust sheepskin, re-tanned crust lambskin, dried crust sheepskin, uncolored crust lambskin, parchment-dressed crust sheepskin, pickled sheepskins (tanned), crust lambskin for accessories, crust sheepskin for bookbinding, crust sheepskin for small leather goods, crust sheepskin for crafts, crust lambskin for delicate items

What are common misclassifications for HS code 4105?

A common mistake is classifying raw sheepskins with wool (4102) under 4105. Heading 4105 explicitly requires skins 'without wool on.' Another error is confusing crust sheep/lamb skins with fully finished sheep/lamb leather (4112). While both are from sheep/lambs, 4112 covers leather that has undergone further preparation like dyeing, finishing, or embossing, which 4105 explicitly excludes with its 'not further prepared' clause. Misinterpreting the degree of processing can lead to incorrect duty rates and compliance issues, as finished leather typically incurs higher tariffs.

Which countries trade the most under HS code 4105?

Australia, New Zealand, and Spain are significant exporters of sheep and lamb skins under 4105, owing to their large sheep farming industries. Major importing countries include India, China, Italy, Turkey, and Pakistan, which possess advanced leather finishing capabilities and a demand for these semi-processed materials for garment, footwear, and accessory manufacturing. Tariffs for these intermediate goods can vary, with some trade agreements offering duty reductions to support value-added processing within partner countries. Trade flows are heavily influenced by global fashion trends and demand for specific leather qualities.

How is HS code 4105 structured?

HS code 4105 is a 4-digit heading under Chapter 41 of the Harmonized System. The first 2 digits (41) identify the chapter, and digits 3-4 (05) specify the heading. This code contains multiple 6-digit subheadings for precise product classification.