Heading · Chapter 41
4104: Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared
4 subheadings make up heading 4104 in chapter 41 (raw hides and skins (other than furskins) and leather).
Duty rates compared
UK Free Third-country duty 19 tariff lines 
EU Free – 6.5% Third-country duty 18 tariff lines · average 3.4% 
Türkiye Free – 6.5% Third-country duty 28 tariff lines · average 3.3% 
USA Free – 5% General (MFN) 20 tariff lines · average 2.6% 
Canada Free General (MFN) 4 tariff lines 
Mexico Free General (MFN) 9 tariff lines 
Brazil 3.6% – 9% General (MFN) 22 tariff lines · average 7.6% 
Argentina 3.6% – 9% General (MFN) 38 tariff lines · average 7.6% 
Peru Free General (MFN) 4 tariff lines 
New Zealand Free – 5% General (MFN) 25 tariff lines · average 1.2% 
Japan Free – 30% General (MFN) 22 tariff lines · average 17.6% 
Taiwan Free – 2.5% General (MFN) 8 tariff lines · average 0.6% 
GCC 5% General (MFN) 4 tariff lines 
Switzerland Free General (MFN) 4 tariff lines 
Norway Free General (MFN) 4 tariff lines 
North Macedonia 2% – 5% General (MFN) 18 tariff lines · average 4.7% 
Nigeria 10% General (MFN) 4 tariff lines Subheadings 4
EU: imports by month
World trade in 2024
Trade value (US$) no reported trade < US$2mUS$2m+US$21m+US$61m+> US$280m
Exports: 115
- Brazil: US$706m
- United States: US$475m
- Argentina: US$354m
- Italy: US$280m
- China: US$170m
- Uruguay: US$133m
- Thailand: US$95m
- Bangladesh: US$84m
- Germany: US$71m
- Paraguay: US$64m
- Netherlands: US$61m
- Türkiye: US$57m
- New Zealand: US$53m
- India: US$52m
- Australia: US$52m
- Vietnam: US$50m
- Taiwan: US$50m
- Mexico: US$49m
- Egypt: US$44m
- South Africa: US$41m
- Poland: US$34m
- Uzbekistan: US$33m
- Spain: US$26m
- United Kingdom: US$26m
- Denmark: US$25m
- France: US$22m
- South Korea: US$21m
- Cambodia: US$21m
- Hong Kong SAR China: US$18m
- Slovakia: US$18m
- Pakistan: US$13m
- Ukraine: US$12m
- Russia: US$12m
- Kazakhstan: US$11m
- Belgium: US$10m
- Bolivia: US$10m
- Japan: US$10m
- Sweden: US$10m
- Morocco: US$10m
- Tajikistan: US$8m
- Azerbaijan: US$8m
- Austria: US$8m
- Romania: US$6m
- Portugal: US$6m
- Chile: US$6m
- Hungary: US$6m
- Colombia: US$6m
- Czechia: US$6m
- Serbia: US$5m
- Panama: US$4m
- Kenya: US$4m
- Indonesia: US$3m
- Albania: US$3m
- Switzerland: US$3m
- Mongolia: US$2m
- Guatemala: US$2m
- Uganda: US$2m
- Belarus: US$2m
- Philippines: US$2m
- Lithuania: US$2m
Trade value (US$) no reported trade < US$596kUS$596k+US$6m+US$40m+> US$129m
Imports: 138
- China: US$815m
- Vietnam: US$570m
- Italy: US$435m
- Thailand: US$350m
- India: US$129m
- Indonesia: US$104m
- Spain: US$95m
- Cambodia: US$82m
- Mexico: US$80m
- Hong Kong SAR China: US$69m
- Poland: US$52m
- Taiwan: US$45m
- Hungary: US$45m
- Slovakia: US$40m
- United States: US$39m
- Portugal: US$38m
- Brazil: US$33m
- France: US$31m
- Türkiye: US$29m
- Austria: US$27m
- Japan: US$23m
- Dominican Republic: US$21m
- Romania: US$21m
- Uruguay: US$20m
- Germany: US$19m
- Bangladesh: US$16m
- Belgium: US$16m
- South Korea: US$15m
- Croatia: US$11m
- United Kingdom: US$9m
- Guatemala: US$8m
- Netherlands: US$8m
- South Africa: US$7m
- Albania: US$6m
- Colombia: US$5m
- Russia: US$5m
- Argentina: US$5m
- Australia: US$5m
- Switzerland: US$5m
- Ukraine: US$4m
- Bosnia & Herzegovina: US$4m
- Serbia: US$3m
- Pakistan: US$3m
- Sweden: US$3m
- Lithuania: US$3m
- Paraguay: US$3m
- Costa Rica: US$3m
- Ecuador: US$2m
- Tunisia: US$2m
- Czechia: US$2m
- Canada: US$2m
- El Salvador: US$2m
- Morocco: US$2m
- Bulgaria: US$2m
- Honduras: US$2m
- Philippines: US$1m
- Egypt: US$1m
- Myanmar (Burma): US$1m
- Greece: US$1m
- Chile: US$1m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Brazil | US$706m | 20.8% |
| 2 | United States | US$475m | 14% |
| 3 | Argentina | US$354m | 10.4% |
| 4 |  Italy | US$280m | 8.3% |
| 5 |  China | US$170m | 5% |
| 6 |  Uruguay | US$133m | 3.9% |
| 7 |  Thailand | US$95m | 2.8% |
| 8 |  Bangladesh | US$84m | 2.5% |
| 9 |  Germany | US$71m | 2.1% |
| 10 |  Paraguay | US$64m | 1.9% |
In the UK Global Tariff, heading 4104 covers 19 tariff lines and the duty is duty-free.
The EU Combined Nomenclature divides heading 4104 into 18 tariff lines; the duty is between 0% and 6.5% (average 3.4%). 8 of them are duty-free.
In the Turkish Customs Tariff Schedule, heading 4104 covers 28 tariff lines and the duty is between 0% and 6.5%. 13 of them are duty-free.
The Harmonized Tariff Schedule of the United States divides heading 4104 into 20 tariff lines; the duty is between 0% and 5% (average 2.6%). 4 of them are duty-free.
In the Customs Tariff of Canada, heading 4104 covers 4 tariff lines and the duty is duty-free.
The Mexican Tariff (TIGIE) divides heading 4104 into 9 tariff lines; the duty is duty-free.
In the Brazilian Tariff (NCM/TEC), heading 4104 covers 22 tariff lines and the duty is between 3.6% and 9%.
The Argentine Tariff (NCM-SIM) divides heading 4104 into 38 tariff lines; the duty is between 3.6% and 9% (average 7.6%).
In the Customs Tariff of Peru, heading 4104 covers 4 tariff lines and the duty is duty-free.
The Working Tariff Document of New Zealand divides heading 4104 into 25 tariff lines; the duty is between 0% and 5% (average 1.2%). 19 of them are duty-free.
In the Customs Tariff Schedules of Japan, heading 4104 covers 22 tariff lines and the duty is between 0% and 30%. 4 of them are duty-free.
The Customs Import Tariff of Taiwan divides heading 4104 into 8 tariff lines; the duty is between 0% and 2.5% (average 0.6%). 6 of them are duty-free.
In the GCC Common Customs Tariff, heading 4104 covers 4 tariff lines and the duty is 5%.
The Swiss Customs Tariff (Tares) divides heading 4104 into 4 tariff lines; the duty is duty-free.
In the Customs Tariff of Norway, heading 4104 covers 4 tariff lines and the duty is duty-free.
The Customs Tariff of North Macedonia divides heading 4104 into 18 tariff lines; the duty is between 2% and 5% (average 4.7%).
In the ECOWAS Common External Tariff (Nigeria), heading 4104 covers 4 tariff lines and the duty is 10%.
World trade in heading 4104 goods reached US$3.4bn in 2024, up 1.3% on 2023.
Brazil was the largest exporter with 20.8% of the total, ahead of the United States.
China imported the most (US$815m).
The United Kingdom ranked 24th among 115 exporters with US$26m.
The United Kingdom imported US$9m.
Legal notes
Notes
1. This chapter does not cover:
(a) parings or similar waste, of raw hides or skins (heading 0511);
(b) birdskins or parts of birdskins, with their feathers or down, of heading 0505 or 6701; or
(c) hides or skins, with the hair or wool on, raw, tanned or dressed (Chapter 43); the following are, however, to be classified in Chapter 41, namely, raw hides and skins with the hair or wool on, of bovine animals (including buffalo), of equine animals, of sheep or lambs (except Astrakhan, Broadtail, Caracul, Persian or similar lambs, Indian, Chinese, Mongolian or Tibetan lambs), of goats or kids (except Yemen, Mongolian or Tibetan goats and kids), of swine (including peccary), of chamois, of gazelle, of camels (including dromedaries), of reindeer, of elk, of deer, of roebucks or of dogs.
2.
(A) Headings 4104 to 4106 do not cover hides and skins which have undergone a tanning (including pre-tanning) process which is reversible (headings 4101 to 4103, as the case may be).
(B) For the purposes of headings 4104 to 4106, the term ‘crust’ includes hides and skins that have been retanned, coloured or fat-liquored (stuffed) prior to drying.
3. Throughout the nomenclature, the expression ‘composition leather’ means only substances of the kind referred to in heading 4115.
Products classified here
Questions and answers
What is the HS code for tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared?
Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared fall under HS heading 4104, part of chapter 41, in section VIII of the Harmonized System.
What is the import duty on tanned or crust hides and skins of bovine in the UK?
Under the UK Global Tariff, imports under 4104 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on tanned or crust hides and skins of bovine in the EU?
Under the EU Combined Nomenclature, imports under 4104 from countries without a preferential agreement are charged at 0% to 6.5%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most tanned or crust hides and skins of bovine?
Brazil, with US$706m in 2024 (20.8% of world exports).