HS Code for Finished lambskin leather

Finished lambskin leather is classified under HS code 4112.00. This specific heading is reserved for leather derived from sheep or lambs that has undergone further preparation after the initial tanning or crusting processes. In the context of the Harmonized System, further preparation refers to finishing operations such as dyeing, fat-liquoring, buffing, graining, or embossing that make the leather ready for use in the production of consumer goods. This classification is governed by General Interpretative Rule 1, which dictates that classification is determined by the terms of the headings and any relative section or chapter notes. Chapter 41 Note 2(c) specifically excludes hides or skins with the hair or wool on, which directs lambskin with wool to Chapter 43. Furthermore, heading 41.12 excludes leather that has been processed into chamois, patent, or metallized leather, as these are specifically categorized under heading 41.14. The distinction between 41.12 and earlier headings like 41.05 is critical; 41.05 covers skins that are only tanned or in the crust state, meaning they have been stabilized but not yet finished for aesthetic or functional use. For a product to qualify for 4112.00, it must be sheep or lamb leather, it must be hairless, and it must have received post-tanning treatments that alter its surface or properties for final manufacturing.

Products Included

• Nappa lambskin leather for high-end garments
• Aniline-dyed sheep leather for gloves
• Embossed lambskin with decorative patterns
• Suede-finished sheep leather
• Pigmented lambskin for upholstery and accessories

Common Misclassification

This code is frequently confused with 4105.10 or 4105.30, which represent sheep leather in the wet-blue or crust stages respectively. Importers often fail to distinguish between crust leather and finished leather. Additionally, if the lambskin has been given a patent finish (a thick glossy coating), it must be classified under 4114.20, regardless of the animal origin. Another common error is using 4302.19 for lambskins that still have the wool attached, which are technically furskins and not leather.

FAQ

What is the HS code for finished lambskin leather?

The correct HS code for finished lambskin leather is 4112.00.

Does this code include split leather?

Yes, 4112.00 covers sheep or lamb leather whether or not split, provided it has been further prepared after tanning.