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Dry Crust Sheepskin from Merino Lambs

Tanned sheepskins from Merino lambs, processed to the dry crust state without wool, split or unsplit, and not further prepared beyond retanning, coloring, or fat-liquoring prior to drying. This falls under HTS 4105.30.00.00 as crust hides of sheep or lambs in dry form per chapter notes defining crust.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China2%+35.0%37%
🇲🇽Mexico2%+10.0%12%
🇨🇦Canada2%+10.0%12%
🇩🇪Germany2%+10.0%12%
🇯🇵Japan2%+10.0%12%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

4104Lower: 13.3% vs 37%

If in wet-blue state (wet crust)

Wet processed crust skins of sheep/lambs without wool fall under 4104, as chapter notes distinguish wet from dry crust states.

4107.11Lower: 12.4% vs 37%

If further prepared with finished surface

Once crust is finished (e.g., grain surface worked, dyed beyond crust stage), it moves to full-grain leather headings in 4107.

4302.19Lower: 11.7% vs 37%

If wool still on the skin

Chapter 41 excludes hides with wool; those remain in Chapter 43 as tanned furskins with wool attached.

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Import Tips & Compliance

Verify tanning process is reversible or meets crust criteria (retanned, colored, fat-liquored before drying) to avoid reclassification to wet-blue under 4104

Provide certificates confirming wool removal and dry state; declare thickness if split to comply with customs valuation

Avoid common pitfall of insufficient CITES documentation if from protected species, though most sheep/lamb are exempt