HS Code 4104
Tanned or Crust Bovine Leather
HS code 4104 covers tanned or crust hides and skins of bovine or equine animals, without hair on, which have been tanned but not further prepared.
HS Code 4104 — Tanned or Crust Bovine Leather
This category covers hides of bovine or equine animals that have undergone the tanning process or have been 'crusted' (dried after tanning) but not yet finished. The hair must be removed, and the leather is not yet dyed, polished, or embossed.
What's included
- Wet blue bovine hides
- Crust bovine leather
- Vegetable-tanned cow hides
- Chrome-tanned buffalo hides
What's excluded
- Finished bovine leather → use
4107(Leather that has been further prepared (dyed, polished, etc.) falls under 4107.) - Raw hides → use
4101(Raw, untanned hides are classified in 4101.)
Common examples
- Wet-blue split cow leather
- Full-grain crust bovine leather
- Chrome-tanned buffalo hides in the semi-processed state
- Vegetable-tanned crust leather
Frequently asked questions
What is 'wet blue' leather?
It is leather that has been chrome-tanned but not dried, retaining a moist, blue-tinted appearance, classified as an intermediate stage under 4104.
Trade & shipping notes
- Typical duty range: 0-10%
- Documentation: Requires a clear description of the tanning method (chrome vs. vegetable).
- Typical shipping mode: FCL
- Top exporters: Brazil, Argentina, Italy
- Top importers: China, Vietnam, India
Related HS codes
Key takeaway
4104 represents semi-processed leather; if the leather is dyed or finished for retail, it must move to 4107.
Related HS codes
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