HS Code for De-wooled sheepskins

De-wooled sheepskins are classified under HS code 4102.21. This code specifically applies to raw skins of sheep or lambs that have had the wool removed and have undergone the pickling process. Pickling is a preservation method using acid and salt to stabilize the skins for transport or storage before tanning. The classification is determined by the state of the skin: it must be "raw" (not yet tanned or parchment-dressed) and "without wool on." Chapter 41 covers raw hides and skins, and the subheadings are strictly divided based on whether the wool is present and the specific preservation method used. HS code 4102.21 is reserved for pickled skins, which is a distinct stage in leather production where the skin is chemically treated to prevent putrefaction but has not yet undergone the irreversible chemical change of tanning. This classification follows the General Rules for Interpretation by identifying the specific animal origin and the specific state of preservation.

Products Included

• Pickled sheepskins without wool
• Pickled lambskins without wool
• De-wooled raw sheepskins in brine
• Acid-treated raw sheepskins (pre-tanning)

Common Misclassification

De-wooled sheepskins are often misclassified under HS code 4102.10, which is for sheepskins with the wool still attached (in the wool). Another common error is classifying them under HS code 4105.10, which is for sheepskins that have already been tanned (wet-blue or crust leather). The distinction between "pickled" (4102.21) and "tanned" (4105.10) is critical, as tanning involves a permanent stabilization of the collagen fibers that pickling does not achieve. Additionally, if the skins are fresh or wet-salted rather than pickled, they may fall under 4102.29.

FAQ

What is the HS code for de-wooled sheepskins?

The HS code for pickled, de-wooled sheepskins is 4102.21.

What is the difference between pickled and tanned skins?

Pickled skins (4102.21) are temporarily preserved with acid and salt, whereas tanned skins (4105) have undergone a permanent chemical process to turn the skin into leather.