HS Code for Raw skins

Raw skins of animals not elsewhere classified are categorized under HS code 4103.90. Chapter 41 covers raw hides and skins. While headings 4101 and 4102 cover bovine, equine, sheep, and lamb skins, heading 4103 is the residual category for "Other raw hides and skins, fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared." Subheading 4103.90 is the catch-all category within this heading for animals not specifically named in other subheadings. This includes skins from animals such as deer, elk, antelope, camels, and even aquatic mammals like seals (provided they are not considered furskins). The classification requires that the skins be in a raw state—fresh, salted, dried, limed, or pickled—and specifically excludes skins that have been tanned or further prepared. The General Rules for Interpretation (GRI) dictate that if a skin does not fit into the specific categories of cow, horse, or sheep, it must be evaluated under heading 4103. If it is not from a reptile (4103.20) or a swine (4103.30), it falls into the 4103.90 "Other" basket. This code is essential for traders dealing in exotic or non-traditional leathers before they enter the tanning process. It is important to distinguish these from furskins of Chapter 43; if the skin is from an animal usually traded for its fur and the hair/fur is intended to remain on the skin for aesthetic use, it may be excluded from Chapter 41.

Products Included

• Raw deer and elk skins
• Raw antelope and gazelle skins
• Raw camel hides and skins
• Raw skins of aquatic mammals (not furskins)
• Raw skins of goats or kids without hair (if not in 4103.90)

Common Misclassification

Raw skins in this category are often misclassified under HS code 4101 (bovine/equine) or 4102 (sheep/lamb) by mistake. Another common error is using HS code 4103.20, which is specifically for reptile skins (snake, alligator, lizard). Additionally, if the skin has been tanned even slightly (pre-tanned), it must be moved to heading 4106.

FAQ

What is the HS code for raw deer skins?

Raw deer skins are classified under HS code 4103.90 as they fall under "other" raw hides and skins not specifically named elsewhere.

Are raw goat skins included in 4103.90?

Goat skins are generally classified under 4103.90 unless they are specifically excluded or if the country's tariff schedule provides a more specific 8-digit or 10-digit code for them.