HS Code for Tanned reptile skins

Tanned reptile skins are classified under HS code 4106.40 according to the General Rules of Interpretation (GRI) 1 and 6. This specific heading is reserved for the hides and skins of animals not elsewhere specified, such as bovine, equine, sheep, goat, or swine. The classification logic dictates that once a reptile skin has undergone the tanning process—which involves stabilizing the collagen fibers with tanning agents to prevent putrefaction—but has not yet been further prepared (such as being dyed, printed, or embossed), it falls into this category. The term \"crust\" is also relevant here, referring to skins that have been tanned and dried but require further finishing. Because these skins are of reptile origin (crocodiles, snakes, lizards), they are excluded from the more common livestock headings and placed in this specialized subcategory of Chapter 41.

Products Included

• Tanned alligator skins (not further prepared)
• Crust crocodile hides
• Tanned lizard skins
• Snake skins preserved via vegetable or mineral tanning
• Reptile skins in the wet-blue state
• Skins of caimans or gharials, tanned or crust

Common Misclassification

A frequent error involves confusing HS code 4106.40 with 4103.20. The latter code, 4103.20, is strictly for raw reptile skins that have only been salted, dried, or limed but not yet tanned. Once the tanning process begins, the product must move to 4106.40. Another common mistake is classifying finished reptile leather under 4113.30. HS code 4113.30 applies to reptile leather that has been \"further prepared\" after tanning, such as being curried, dyed, or polished. Finally, finished articles like handbags or belts made from these skins must be classified in Chapter 42 (specifically 4202), as 4106.40 only covers the material itself, not the end product.

FAQ

What is the HS code for tanned reptile skins?

The primary HS code for tanned or crust reptile skins, provided they have not been further prepared, is 4106.40.

Does this code include dyed snake skins?

No, if the snake skins have been dyed or otherwise finished after tanning, they should be classified under HS code 4113.30 instead of 4106.40.