Tanned or crust skins of sheep or lambs — HTS 4105
Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared
Chapter 41 › Heading 4105
2026 HTS Rev 19 Synced Rules verified Operational
Written to help non-specialists understand this page. Rates, dates, and legal facts come from the official records above and on the linked source.
HTS heading 4105 groups sheep or lamb skins that have been tanned or converted to “crust” leather, with the wool removed. The skins may remain whole or be split into layers, but they must not be further prepared beyond the processing covered by this heading. “Tanned” means treated to make the skin durable and usable as leather. “Crust” generally means leather that has been tanned and dried, but still needs additional finishing. “Without wool on” distinguishes these goods from raw skins retaining their wool.
To reach the correct 8-digit HTS code, start with heading 4105, then follow the current subheading structure. The lower-level distinctions may depend on the skin type—sheep or lamb—and physical or processing characteristics such as whether the skin is split, its form, or whether it has received additional preparation. Product specifications, invoices, technical sheets, and samples may be needed to verify the applicable description. If the leather has been dyed, finished, coated, shaped, or otherwise worked beyond the heading’s scope, another heading may apply.
What to check
- Confirm that the product is from sheep or lamb and that all wool has been removed.
- Document whether the skin is whole or split, and identify which layer is being imported.
- Verify whether the goods are merely tanned or crust, or have received additional finishing or preparation.
- Read every successive HTS subheading and its legal notes; do not stop at the 4-digit heading.
- Compare the physical product and commercial documents with the current HTS descriptions, and ask a customs broker or request a binding ruling if the classification is uncertain.
HTS heading 4105 summary
Tanned or crust skins of sheep or lambs is a 4-digit product category containing 1 published product-code lines in this snapshot. A heading does not carry one universal duty rate; classification must be narrowed to the line matching the product facts.
How to find your code in this category
A heading is a product category. To get the exact duty, narrow from this 4-digit heading to a sub-category (usually by material), then open the 8-digit code that matches your product.
Open any code in the tables below to see its exact duty rate, a duty calculator (enter your shipment value → estimated duty and landed cost), the rate-change history chart, and the country-by-country breakdown (including Section 301/232 add-on duties).
Why you have to click in: a single category can contain products with very different duties. The rate depends on the specific product — its material and construction — and on the country of origin, and those only get pinned down at the 8-digit code level. That is why this page points you to codes instead of showing one rate for the whole category.
Sub-categories
| Code | Description |
|---|---|
| 4105.10 | In the wet state (including wet-blue) |
Product codes & duty rates
👇 Each row is a specific product code — click a blue code to open its full page with exact duty rates by country, the rate-history chart, and a duty calculator. 👉
| Code | Description | General (MFN) | Special | Column 2 |
|---|---|---|---|---|
| 4105.30.00.00 👉 | In the dry state (crust) | 2% | Free | 25% |
"Special" shows the free-trade-agreement rate; open a code to see exactly which countries qualify.
Common questions
What products fall under HTS heading 4105?
Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared. To classify a specific item you must pick the matching sub-category and 8-digit code above; the right choice usually depends on the material and construction of the product.
How do I choose the right code within this category?
Start from the sub-categories (typically divided by material—for example cotton versus man-made fibers), then open the active 8- or 10-digit code that matches the product. When unsure, a licensed customs broker or a CBP binding ruling can confirm the classification.
Reference information only, not customs, legal, or classification advice. Confirm the current code and rate against the official HTS before you import.