HS code · 4-digit heading

HS Code 41.05 – Tanned or crust skins of sheep and lambs, without wool on, whether or not split, but not further prepared

What HS 41.05 covers

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.

Covers
  • 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
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.

Subheadings under 41.05 2

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

5 Brazil NCM codes in heading 41.05 →

Codes often confused with 41.05

Common mistake. 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.

41.02Raw skins of sheep or lambs (fresh, salted, dried, limed, pickled or otherwise preserved, but not further prepared), whether or not with wool on or split41.12Leather 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

Top exporters and importers of HS code 4105, 2025

In 2025, the largest exporter of HS code 4105 in UN Comtrade data was China, with 44% of world exports; the largest importer in UN Comtrade data was Italy, with 50% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.

Top exporters 2025 · share of world exports

  1. 1 China $110M
  2. 2 Spain $60M
  3. 3 Saudi Arabia $19M

World total: $249M Reported figures on UN Comtrade ↗

Top importers 2025 · share of world imports

  1. 1 Italy $151M
  2. 2 India $41M
  3. 3 Spain $29M

World total: $299M Reported figures on UN Comtrade ↗

How these figures are built

109 countries reported 2025 trade to UN Comtrade in HS 2022, and their own totals are used. Countries that did not report are estimated from what other countries recorded trading with them. Those estimates miss trade with other non-reporting countries, so they can be low, and a non-reporting country can rank higher than shown or be missing from the list. World totals add both and leave out trade between two non-reporting countries. Figures are in current US dollars; reported imports are mostly valued CIF and exports FOB, and exports include re-exports. The UN Comtrade links show the underlying records; they can also list a few reporters left out here (regional groups and older HS editions).

Source: UN Comtrade (United Nations Statistics Division), 2025 annual data.

Questions about HS 41.05

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 are the top exporters of goods under HS code 4105?

In 2025, the top exporters of HS code 4105 in UN Comtrade data were China ($110M, 44% of world exports), Spain ($60M) and Saudi Arabia ($19M). World exports came to about $249M, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.

Which countries are the top importers of goods under HS code 4105?

In 2025, the top importers of HS code 4105 in UN Comtrade data were Italy ($151M, 50% of world imports), India ($41M) and Spain ($29M). World imports came to about $299M, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.

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.