HS Code Heading

Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split, but not further prepared

41.06 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 4106

Heading 4106 is a residual category covering tanned or crust hides and skins of 'other animals,' specifically those without wool or hair on, whether or not split, but not further prepared. This classification captures a diverse range of semi-finished leathers from animals other than bovine, equine, sheep, or lambs. Examples include skins from goats, pigs, reptiles (like crocodiles, alligators, snakes), deer, kangaroos, and ostriches, among others. The 'without wool or hair on' and 'not further prepared' conditions are paramount, meaning the skins have been tanned and stabilized but not yet finished with specific dyes, coatings, or textures for end-use manufacturing. This heading is particularly important for the specialty and exotic leather industries. It allows for the international trade of unique leather types at an intermediate stage, often destined for high-value applications in luxury goods, fashion accessories, and specific industrial uses. The variety of animal sources under 4106 reflects the broad scope of the leather industry beyond common livestock. For trade compliance, correctly identifying the animal origin and ensuring the 'not further prepared' status is critical. Misclassification can lead to significant penalties, especially given the often higher value and stricter trade regulations surrounding exotic animal skins (e.g., CITES regulations, which apply even to processed forms). This heading highlights the global sourcing and processing network for a vast array of leather types, all falling under the umbrella of Chapter 41's focus on raw and semi-processed hides and skins.

Products Under This Code

Crust goatskin, wet blue pigskin, tanned reptile skins (e.g., crocodile, python), crust deerskin, crust kangaroo leather, crust ostrich leather, split crust goatskin, full grain crust pigskin, vegetable-tanned crust reptilian leather, chrome-tanned crust deerskin, natural crust goatskin, semi-processed kangaroo leather, unfinished ostrich leg leather, crust sharkskin, crust stingray skin, crust peccary skin, crust buffalo (water buffalo, if distinct from bovine), uncolored crust goatskin, dried crust pigskin, re-tanned crust crocodile skin, parchment-dressed crust goatskin, crust game animal skins, crust fur animal skins (after de-hairing), crust fish skins, crust bird skins (e.g., emu)

Real World Examples

An Indian tannery exports large volumes of crust goatskin from Chennai to shoe manufacturers in Italy via the Port of Genoa, where it will be finished for high-end footwear uppers. In another instance, a South African producer ships crust ostrich leg leather from Cape Town to luxury goods ateliers in France, destined for exotic watch straps and small leather accessories. A Chinese supplier sends wet blue pigskin from Shanghai to Vietnam, where it is further processed and finished for glove linings and garment trim, leveraging regional trade routes.

Common Misclassification

A frequent error is confusing crust skins of 'other animals' (4106) with raw skins of these animals (4103) or fully finished leather (4113). Raw skins (4103) have not undergone tanning. Finished leather (4113) has been dyed, coated, or otherwise prepared for direct manufacturing, which is excluded by the 'not further prepared' condition of 4106. Traders must be especially careful with exotic skins, as misclassification can also involve CITES compliance issues, not just customs duties. For example, a tanned but undyed crocodile skin should be 4106, not 4113.

Subheadings 7

4106.21 Tanned or crust hides and skins; of goats or kids, without wool or hair on, whether or not split, but not further prepared, in the wet state (including wet-blue) 4106.22 Tanned or crust hides and skins; of goats or kids, without hair on, whether or not split, but not further prepared, in the dry state (crust) 4106.31 Tanned or crust hides and skins; of swine, without hair on, whether or not split, but not further prepared, in the wet state (including wet-blue) 4106.32 Tanned or crust hides and skins; of swine, without hair on, whether or not split, but not further prepared, in the dry state (crust) 4106.40 Tanned or crust hides and skins; of reptiles, whether or not split, but not further prepared 4106.91 Tanned or crust hides and skins; of animals other than equine, ovine, bovine, goats or kids, swine and reptiles, without wool or hair on, whether or not split, but not further prepared, in the wet state (including wet-blue) 4106.92 Tanned or crust hides and skins; of animals other than equine, ovine, bovine, goats or kids, swine and reptiles, without wool or hair 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 41.05 Tanned or crust skins of sheep and lambs, without wool 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

India is a major exporter of goatskins, and China of pigskins under 4106. South Africa is prominent for ostrich leather, while various countries with specific wildlife populations export reptile or game animal skins (often under CITES regulations). Key importers include Italy, France, and Japan, which specialize in luxury leather finishing, as well as countries like Vietnam for general leather manufacturing. Tariffs for exotic skins can be higher, and trade is often subject to strict environmental and wildlife protection regulations, making compliance particularly complex and vital for these goods.

Frequently Asked Questions

What is HS code 4106?

HS code 4106 is a 4-digit heading in the Harmonized System that covers: Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split, but not further prepared. Heading 4106 is a residual category covering tanned or crust hides and skins of 'other animals,' specifically those without wool or hair on, whether or not split, but not further prepared. This classification captures a diverse range of semi-finished leathers from animals other than bovine, equine, sheep, or lambs. Examples include skins from goats, pigs, reptiles (like crocodiles, alligators, snakes), deer, kangaroos, and ostriches, among others. The 'without wool or hair on' and 'not further prepared' conditions are paramount, meaning the skins have been tanned and stabilized but not yet finished with specific dyes, coatings, or textures for end-use manufacturing. This heading is particularly important for the specialty and exotic leather industries. It allows for the international trade of unique leather types at an intermediate stage, often destined for high-value applications in luxury goods, fashion accessories, and specific industrial uses. The variety of animal sources under 4106 reflects the broad scope of the leather industry beyond common livestock. For trade compliance, correctly identifying the animal origin and ensuring the 'not further prepared' status is critical. Misclassification can lead to significant penalties, especially given the often higher value and stricter trade regulations surrounding exotic animal skins (e.g., CITES regulations, which apply even to processed forms). This heading highlights the global sourcing and processing network for a vast array of leather types, all falling under the umbrella of Chapter 41's focus on raw and semi-processed hides and skins.

What products fall under HS code 4106?

Crust goatskin, wet blue pigskin, tanned reptile skins (e.g., crocodile, python), crust deerskin, crust kangaroo leather, crust ostrich leather, split crust goatskin, full grain crust pigskin, vegetable-tanned crust reptilian leather, chrome-tanned crust deerskin, natural crust goatskin, semi-processed kangaroo leather, unfinished ostrich leg leather, crust sharkskin, crust stingray skin, crust peccary skin, crust buffalo (water buffalo, if distinct from bovine), uncolored crust goatskin, dried crust pigskin, re-tanned crust crocodile skin, parchment-dressed crust goatskin, crust game animal skins, crust fur animal skins (after de-hairing), crust fish skins, crust bird skins (e.g., emu)

What are common misclassifications for HS code 4106?

A frequent error is confusing crust skins of 'other animals' (4106) with raw skins of these animals (4103) or fully finished leather (4113). Raw skins (4103) have not undergone tanning. Finished leather (4113) has been dyed, coated, or otherwise prepared for direct manufacturing, which is excluded by the 'not further prepared' condition of 4106. Traders must be especially careful with exotic skins, as misclassification can also involve CITES compliance issues, not just customs duties. For example, a tanned but undyed crocodile skin should be 4106, not 4113.

Which countries trade the most under HS code 4106?

India is a major exporter of goatskins, and China of pigskins under 4106. South Africa is prominent for ostrich leather, while various countries with specific wildlife populations export reptile or game animal skins (often under CITES regulations). Key importers include Italy, France, and Japan, which specialize in luxury leather finishing, as well as countries like Vietnam for general leather manufacturing. Tariffs for exotic skins can be higher, and trade is often subject to strict environmental and wildlife protection regulations, making compliance particularly complex and vital for these goods.

How is HS code 4106 structured?

HS code 4106 is a 4-digit heading under Chapter 41 of the Harmonized System. The first 2 digits (41) identify the chapter, and digits 3-4 (06) specify the heading. This code contains multiple 6-digit subheadings for precise product classification.