Crust Pigskin for Shoe Uppers
Crust pigskin leather from swine hides, tanned and fat-liquored but not further finished, in the dry state. This product falls under tariff item 4106.32.00 as it is a tanned or crust skin of swine, without wool on, not further prepared beyond tanning and fat-liquoring, which is explicitly included in the chapter note definition of crust.
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 |
More Specific Codes
This product may fall under a more specific subheading:
Alternative Classifications
This product could be classified differently depending on its characteristics or intended use.
If the pigskin is in the wet state (including wet-blue)
Wet-state swine crust is classified separately from dry-state crust.
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 pigskin is in the dry state (crust) and has not undergone further preparation such as dyeing or finishing, as that would change classification
• Declare the tanning process used (e.g
• chrome or vegetable) to the CBSA to support the tariff classification
• Keep records of the fat-liquoring treatment, as chapter note 2(B) confirms this is part of crust definition
Related Products under Tariff item 4106.32.00
Dry Crust Hogskin Leather
Dry crust hogskin leather, tanned and processed into crust form without hair or wool, not further prepared beyond tanning, retanning, or fat-liquoring. This product is classified under tariff item 4106.32.00 as it is a tanned or crust skin of swine in the dry state, meeting the chapter note definition of crust.
Dry Crust Peccary Skin Leather
Crust leather from peccary hides, tanned and dried, hair-free, in the dry state. Chapter note 1(c) explicitly includes peccary under swine for Chapter 41 classification, so this product falls under tariff item 4106.32.00 as dry crust swine leather.
Dry State Boar Hide Crust Leather
Crust leather from wild boar hides, tanned to dry state without further preparation, hair removed. Chapter note 1(c) includes swine (including peccary) for Chapter 41, and wild boar is a type of swine, so this product falls under tariff item 4106.32.00 as dry crust swine leather.
Fat-Liquored Swine Crust Leather
Swine skins tanned, fat-liquored, and dried into crust form without additional finishing. Chapter note 2(B) explicitly includes fat-liquored hides in the definition of crust, so this product falls under tariff item 4106.32.00 as dry swine crust.
Industrial Swine Crust Leather Sheets
Large sheets of dry crust swine leather for industrial cutting, tanned without finish. This product falls under tariff item 4106.32.00 as it is a tanned or crust skin of swine in the dry state, not further prepared beyond tanning and fat-liquoring.
Retanned Dry Hog Crust for Garments
Retanned hog hides dried to crust, suitable for garment leather, with no further preparation. Chapter note 2(B) includes retanned hides in the definition of crust, so this product falls under tariff item 4106.32.00 as dry swine crust.