Horsehide Crust Lining Leather for Glove Linings
Tanned horsehide in dry crust form, cut as whole hides not exceeding 2.6 m², intended for use as glove linings. The leather has undergone irreversible tanning and retains no hair, placing it squarely in heading 41.04 as equine crust leather not further prepared.
Import Duty Rates by Country of Origin
| Origin Country | MFN Tariff | Surtaxes | Total Effective Rate |
|---|---|---|---|
| 🇨🇳China | Free | — | Free |
| 🇲🇽Mexico | Free | — | Free |
| 🇺🇸United States | Free | — | Free |
| 🇩🇪Germany | Free | — | Free |
| 🇯🇵Japan | Free | — | Free |
Alternative Classifications
This product could be classified differently depending on its characteristics or intended use.
If the leather is in wet state (wet-blue or wet crust) rather than dry
Heading 41.04 distinguishes dry crust from wet state; wet leather falls under a different subheading.
If the leather has been further prepared after crust stage (e.g., finished or coated)
Further preparation moves the product to Chapter 41 headings 41.07 or later.
Not sure which classification is right?
The Tariff Assistant works through the GRI rules on your specific product to reach the right tariff item — and can price the duty on it in the same conversation.
Import Tips & Compliance
• Ensure the leather is in dry crust state and not further prepared (e.g
• no surface coating) to qualify for this tariff item
• Keep records of the tanning process to prove it is irreversible, as reversible tanning would shift classification to heading 41.01
• Verify the surface area per hide (≤2.6 m²) with the supplier's specification sheet
Related Products under Tariff item 4104.49.00
Bovine Calfskin Crust Lining for Boot Linings
A whole calfskin from a young bovine animal, tanned to a dry crust state without hair and not further prepared. It is used as lining material for boot linings, with a surface area under 28 square feet.
Bovine Crust Handbag Grade Leather
Whole small bovine leather in dry crust condition, with surface area not exceeding 28 square feet (about 2.6 m²), tanned without hair for handbag production. The leather is not further prepared, matching the 'other' category of dry crust bovine hides in heading 41.04.
Bovine Crust Lining for Bookbinding
Bovine crust leather in dry state, tanned without hair and not further prepared, used as lining material for bookbinding. The leather is whole with a surface area not exceeding 28 square feet.
Bovine Crust Lining Leather for Shoe Linings
Tanned bovine crust leather in the dry state, whole with a unit surface area not exceeding 28 square feet, prepared as lining leather without hair and not further prepared. It is used for shoe linings.
Bovine Crust Upper for Orthopedic Shoes
Specialty whole bovine crust leather in the dry state, with a surface area under 2.6 m², tanned but not further prepared. This leather is specifically designed for the uppers of therapeutic orthopedic shoes, offering medical-grade durability and support. It falls under this tariff item as it is a whole bovine crust leather not otherwise specified.
Bovine Lining-Grade Upper Leather for Sneakers
Whole cow crust leather under 28 sq ft, tanned for upper use in athletic sneakers despite a thinner profile. The leather is in the dry crust state, unsplit and unprepared, making it a whole bovine crust product. It qualifies under this tariff item as other bovine crust leather.