Dry Crust Sheepskin from Merino Lambs from Canada
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.
Duty Rate — Canada → United States
12%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
Import Tips
• 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