Hierarchy

08Section VIII — RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES THEREOF

4100000000RAW HIDES AND SKINS (OTHER THAN FURSKINS) AND LEATHER

4104000000Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared

4104110000In the wet state (including wet-blue)

4104110000Full grains, unsplit; grain splits

4104115100Other

4104115100Of bovine (including buffalo) animals

4104115900Other

Duties & Measures

Third Country Duty0.000 %

Base rate (erga omnes)

Applies to all third countries without preferential agreement

0.000 %

Preferential rates(42)

+32

Preferential rates - 42 Origin
Origin	Savings	Trade agreement	Details
EU-Switzerland agreement: re-imported goods1007 0.000 %	—	—	2
CARIFORUM1033 0.000 %EU-CARIFORUM EPA	—	EU-CARIFORUM EPA
Eastern and Southern Africa States1034 0.000 %ESA Interim EPA	—	ESA Interim EPA
SADC EPA1035 0.000 %SADC EPA	—	SADC EPA
Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member States, of the one part, and the Kingdom of Morocco, of the other part.2000 0.000 %	—	—
GSP-EBA2005 0.000 %Everything But Arms	—	Everything But Arms
European Economic Area2012 0.000 %EEA Agreement	—	EEA Agreement	1
GSP+2027 0.000 %GSP+ Enhanced Arrangement	—	GSP+ Enhanced Arrangement

Low-value consignment customs duty(2)

inherited from 4100000000

ERGA OMNES

3.000 EURRegulation 0382/262026-07-01

TM01066From 1 July 2026 until 1 July 2028, a customs duty of EUR 3 per item in a consignment the intrinsic value of which does not exceed a total of EUR 150 shall apply instead of the relief eliminated pursuant to Article 1 of this Regulation, where: (a) the importation of the goods is exempt from VAT in accordance with Article 143(1), point (ca), of Directive 2006/112/EC; or (b) the goods are in a postal consignment as defined in Article 1, point (24), of Delegated Regulation (EU) 2015/2446.

ERGA OMNES

3.000 EUR4Regulation 0382/262026-11-01

4 certificate(s) required

C127Other certificates

Merchant product identifier

C128Other certificates

Non-standardised manufacturer product identifier

C129Other certificates

Standardised manufacturer product identifier

Y081Particular provisions

No standardised manufacturer product identifier for the declared product exists

Import not allowed

Supplementary unit(1)

inherited from 4104000000

ERGA OMNES

NARRegulation 2031/012008-07-01

Suspension -ships, vessels & drilling platforms(1)

inherited from 4104000000

ERGA OMNES

0.000 %1Regulation 2658/872016-07-01

1 certificate(s) required

C990Other certificates

End use authorisation ships and platforms (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)

Measure not applicable

EU003According to The Special Provisions of Section II (A) (3) of the Preliminary Provisions of the Combined Nomenclature the suspension of customs duties for goods for certain categories of ships, boats and other vessels and for drilling or production platforms shall be subject to conditions laid down in the relevant provisions of the European Union with a view to customs control of the use of such goods.

TM5101. Customs duties shall be suspended in respect of goods intended for incorporation in the ships, boats or other vessels classified at the following CN codes 8901 10 10; 8901 20 10; 8901 30 10; 8901 90 10; 8902 00 10; 8903 91 10; 8903 92 10; 8904 00 10; 8904 00 91; 8905 10 10; 8905 90 10; 8906 10 00; 8906 90 10 for the purposes of their construction, repair, maintenance or conversion, and in respect of goods intended for fitting to or equipping such ships, boats or other vessels. 2. Customs duties shall be suspended in respect of: (a) goods intended for incorporation in drilling or production platforms: (1) fixed, of subheading ex 8430 49, operating in or outside the territorial sea of Member States, or (2) floating or submersible, of subheading 8905 20, for the purposes of their construction, repair, maintenance or conversion, and in respect of goods intended for equipping the said platforms. (b) tubes, pipes, cables and their connection pieces, linking these drilling or production platforms to the mainland.

Import control(2)

inherited from 4100000000

Ukraine

Regulation 0692/142026-06-24

EU-Ukraine DCFTA(since 2016)

3 certificate(s) required

Y997Particular provisions

Goods not originating from or destined to Crimea or Sevastopol (Articles 2 and 2b.1 of Council Regulation (EU) No 692/2014)

N864UN/EDIFACT certificate

Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

N954UN/EDIFACT certificate

Movement certificate EUR.1

Import not allowed

CD967I. According to Council Regulation (EU) No 692/2014, it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol. The prohibition shall not apply in respect of goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the Association Agreement between the European Union and its Member States, of the one part, and Ukraine, of the other part. II. According to the Council Regulation (EU) 692/2014, the export of goods and technologies suited for use in the sectors of transport; telecommunications; energy; prospection, exploration and production of oil, gas and mineral resources is prohibited: (a) to any natural or legal person, entity or body in Crimea or Sevastopol, or (b) for use in Crimea or Sevastopol.

Ukraine

Regulation 0263/222026-06-24

EU-Ukraine DCFTA(since 2016)

3 certificate(s) required

Y984Particular provisions

Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia

N954UN/EDIFACT certificate

Movement certificate EUR.1

N864UN/EDIFACT certificate

Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

Import/export not allowed after control

CD860According to Council Regulation (EU) 2022/263 (OJ L42I, p. 77): I. It shall be prohibited to import into the European Union goods originating in non-government controlled areas of the Donetsk, Kherson, Luhansk and Zaporizhzhia oblasts of Ukraine. The import prohibitions not apply in respect of: (a) the execution until 24 May 2022 of trade contracts concluded before 23 February 2022, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal person, entity or body seeking to perform the contract has notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established; (b) goods originating in the specified territories which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the EU-Ukraine Association Agreement. II. It shall be prohibited to sell, supply, transfer or export goods and technology listed in Annex II to Council Regulation (EU) 2022/263: (a) to any natural or legal person, entity or body in the specified territories, or (b) for use in the specified territories. Annex II shall include certain goods and technologies suited for use in the following key sectors: (i) transport; (ii) telecommunications; (iii) energy; (iv) the prospecting, exploration and production of oil, gas and mineral resources. The prohibitions in point II above shall be without prejudice to the execution until 24 August 2022 of an obligation arising from a contract concluded before 23 February 2022, or from ancillary contracts necessary for the execution of such contracts, provided that the competent authority has been informed at least five working days in advance.

Import control -CITES(1)

inherited from 4104000000

ERGA OMNES

Regulation 0966/232023-05-20

2 certificate(s) required

C400Other certificates

Presentation of the required "CITES" certificate

Y900Particular provisions

Declared goods do not belong to the Washington Convention (CITES)

Import/export not allowed after control

CD370If the product is mentioned in the list annexed to Regulation (EC) No 338/97 and its last amendments, an import authorization must be presented.

Start date: 2002-01-01

Description & Classification

Common misclassifications

4104115100: Whole hides and skins with a unit surface area exceeding 2,6 m²

Classification tips

Other goods within this residual line, not described as whole hides and skins of a unit surface area exceeding 2,6 m²

Sample products

Wet, hairless, tanned bovine hide, full grain, unsplit, not further prepared

Regulatory notes

NENC41044104 11 10 to 4104 19 90

Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared See notes 2(A) and 2(B) to this chapter. In the wet state (including wet-blue) The hides and skins simply tanned are especially recognisable by their flesh side where, particularly on the edges, a certain number of original subcutaneous fibres are visible. For this reason, the flesh side has a fibrous and rough surface. Hides and skins partially tanned (pre-tanned) are classified with hides and skins not further prepared than tanned. The processes intended to complete the tanning proper during which the products used for the tanning and any remaining water are removed from the skins (for example, washing, wringing, pressing, drying and stretching) do not change the classification of these leathers. This applies also to simple splitting of hides and skins not further prepared than tanned. 4104 11 10 to 4104 11 90 Full grains, unsplit; grain splits These subheadings cover hides and skins bearing the original grain surface as exposed by removal of the epidermis, with none of the surface removed, for example, by buffing or snuffing. These subheadings cover only hides and skins with an outer surface (hair side) of the skin. 4104 41 11 to 4104 49 90 In the dry state (crust) See note 2(B) to this chapter and the HS General Explanatory Note to Chapter 41, (II), third paragraph. 4104 41 11 to 4104 41 90 Full grains, unsplit; grain splits See the explanatory note to subheadings 4104 11 10 to 4104 11 90 .

Non-preferential origin

split_heading

Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared.

As specified for split headings

specific

Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared.

As specified for split headings

Residual rule

For the purposes of split headings 4104(c), 4105(c) or 4106(c) the retanning of crust is to be considered as origin conferring, on the condition that the products are subject to a wet-end process whereby they are retanned, fatliquored and dyed prior to being further prepared.

Annex 22-01 DA 2015/2446

FAQ

What is the EU customs duty for Other (4104115900)?

The third country duty (erga omnes) for Other is 0.000 %. This rate applies to imports from countries without a preferential trade agreement with the EU.

Are there tariff preferences for Other (4104115900)?

Yes, 39 tariff preferences are available for this code. Preferential rates apply to imports from countries with a trade agreement with the EU.

Are import controls required for Other (4104115900)?

Yes, 3 import control measure(s) apply to this code (e.g. CITES, REACH, sanitary controls, etc.).

What products are classified under code 4104115900?

TARIC code 4104115900 (Other) covers the following products: Wet, hairless, tanned bovine hide, full grain, unsplit, not further prepared, Wet-blue bovine leather, grain split, wet, not further prepared.

How to correctly classify a product under code 4104115900?

Help

Need help?

Ask a question about this code or find a tariff classification expert.

Hierarchy

08Section VIII — RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES THEREOF

4100000000RAW HIDES AND SKINS (OTHER THAN FURSKINS) AND LEATHER

4104000000Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared

4104110000In the wet state (including wet-blue)

4104110000Full grains, unsplit; grain splits

4104115100Other

4104115100Of bovine (including buffalo) animals

4104115900Other

Duties & Measures

Third Country Duty0.000 %

Base rate (erga omnes)

Applies to all third countries without preferential agreement

0.000 %

Preferential rates(42)

+32

Preferential rates - 42 Origin
Origin	Savings	Trade agreement	Details
EU-Switzerland agreement: re-imported goods1007 0.000 %	—	—	2
CARIFORUM1033 0.000 %EU-CARIFORUM EPA	—	EU-CARIFORUM EPA
Eastern and Southern Africa States1034 0.000 %ESA Interim EPA	—	ESA Interim EPA
SADC EPA1035 0.000 %SADC EPA	—	SADC EPA
Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member States, of the one part, and the Kingdom of Morocco, of the other part.2000 0.000 %	—	—
GSP-EBA2005 0.000 %Everything But Arms	—	Everything But Arms
European Economic Area2012 0.000 %EEA Agreement	—	EEA Agreement	1
GSP+2027 0.000 %GSP+ Enhanced Arrangement	—	GSP+ Enhanced Arrangement

Low-value consignment customs duty(2)

inherited from 4100000000

ERGA OMNES

3.000 EURRegulation 0382/262026-07-01

ERGA OMNES

3.000 EUR4Regulation 0382/262026-11-01

4 certificate(s) required

C127Other certificates

Merchant product identifier

C128Other certificates

Non-standardised manufacturer product identifier

C129Other certificates

Standardised manufacturer product identifier

Y081Particular provisions

No standardised manufacturer product identifier for the declared product exists

Import not allowed

Supplementary unit(1)

inherited from 4104000000

ERGA OMNES

NARRegulation 2031/012008-07-01

Suspension -ships, vessels & drilling platforms(1)

inherited from 4104000000

ERGA OMNES

0.000 %1Regulation 2658/872016-07-01

1 certificate(s) required

C990Other certificates

End use authorisation ships and platforms (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)

Measure not applicable

Import control(2)

inherited from 4100000000

Ukraine

Regulation 0692/142026-06-24

EU-Ukraine DCFTA(since 2016)

3 certificate(s) required

Y997Particular provisions

Goods not originating from or destined to Crimea or Sevastopol (Articles 2 and 2b.1 of Council Regulation (EU) No 692/2014)

N864UN/EDIFACT certificate

Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

N954UN/EDIFACT certificate

Movement certificate EUR.1

Import not allowed

Ukraine

Regulation 0263/222026-06-24

EU-Ukraine DCFTA(since 2016)

3 certificate(s) required

Y984Particular provisions

Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia

N954UN/EDIFACT certificate

Movement certificate EUR.1

N864UN/EDIFACT certificate

Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

Import/export not allowed after control

Import control -CITES(1)

inherited from 4104000000

ERGA OMNES

Regulation 0966/232023-05-20

2 certificate(s) required

C400Other certificates

Presentation of the required "CITES" certificate

Y900Particular provisions

Declared goods do not belong to the Washington Convention (CITES)

Import/export not allowed after control

CD370If the product is mentioned in the list annexed to Regulation (EC) No 338/97 and its last amendments, an import authorization must be presented.

Start date: 2002-01-01

Trade Statistics

Description & Classification

Common misclassifications

4104115100: Whole hides and skins with a unit surface area exceeding 2,6 m²

Classification tips

Other goods within this residual line, not described as whole hides and skins of a unit surface area exceeding 2,6 m²

Sample products

Wet, hairless, tanned bovine hide, full grain, unsplit, not further prepared

Regulatory notes

NENC41044104 11 10 to 4104 19 90

Non-preferential origin

split_heading

Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared.

As specified for split headings

specific

Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared.

As specified for split headings

Residual rule

Annex 22-01 DA 2015/2446

FAQ

What is the EU customs duty for Other (4104115900)?

The third country duty (erga omnes) for Other is 0.000 %. This rate applies to imports from countries without a preferential trade agreement with the EU.

Are there tariff preferences for Other (4104115900)?

Yes, 39 tariff preferences are available for this code. Preferential rates apply to imports from countries with a trade agreement with the EU.

Are import controls required for Other (4104115900)?

Yes, 3 import control measure(s) apply to this code (e.g. CITES, REACH, sanitary controls, etc.).

What products are classified under code 4104115900?

How to correctly classify a product under code 4104115900?

Help

Need help?

Ask a question about this code or find a tariff classification expert.

Synonyms

Wet-blue, Full grain, Grain split

Materials

Hides and skins of bovine animals, including buffalo

Keywords

Wet-blue · Full grain · Grain split · Hides and skins of bovine animals, including buffalo · In the wet state, including wet-blue · Tanned or crust, without hair on, not further prepared · Full grains, unsplit; grain splits

1. This chapter does not cover: (a) parings or similar waste, of raw hides or skins (heading 0511); (b) birdskins or parts of birdskins, with their feathers or down, of heading 0505 or 6701; (c) hides or skins, with the hair or wool on, raw, tanned or dressed (Chapter 43); however, raw hides and skins with the hair or wool on, of bovine animals (including buffalo), of equine animals, of sheep or lambs (except Astrakhan, Broadtail, Caracul, Persian or similar lambs, or of Indian, Chinese, Mongolian or Tibetan lambs), of goats or kids (except Yemen, Mongolian or Tibetan goats or kids), of swine (including peccary), of chamois, of gazelle, of camels (including dromedaries), of reindeer, of elk, of deer, of roebucks or of dogs remain classified in this chapter. 2. (A) Headings 4104 to 4106 do not cover hides and skins which have been tanned (including pre-tanned), of heading 4101, 4102 or 4103, as the case may be. (B) For the purposes of headings 4104 to 4106 the expression 'crust' includes hides and skins that have been retanned, coloured or fat-liquored (including stuffed) prior to drying. 3. Throughout the Nomenclature, the expression 'composition leather' means only the material of heading 4115.

Section noteNotes to Section VIII — Raw hides and skins, leather, furskins and articles thereof; Saddlery and harness; Travel goods, handbags and similar containers; Articles of animal gut (other than silkworm gut)

1. This Section does not cover: (a) prepared paints, inks or other products with a basis of metallic flakes or powder (headings 3207 to 3210, 3212, 3213 or 3215); (b) articles of heading 4201 or 4202 when they consist of sheeting of plastics or of textile materials (classified according to their constituent material in Chapter 39 or Section XI respectively). 2. Throughout the Nomenclature, the expression 'composition leather' means only substances of the kind referred to in heading 4115.

What are the non-preferential origin rules for Other (4104115900)?

Non-preferential origin rules for Other are defined in Annex 22-01 of the UCC Delegated Act. These rules determine the country of origin for MFN duty rates, trade policy measures, and origin marking.

Trade Statistics

Imports

€0

5.8M PST

Exports

€0

3.5M PST

Balance

€0

Import €/kg

€20.99/PST

(€1.78/kg)

Export €/kg

€9.51/PST

(€1.50/kg)

Market concentration (HHI)

2,423

Moderate

Trade value (2022–2025)

Import sources

Third-country sourcing partners

#	Partner	Value (EUR)	kg	€/kg	Share
1	🇧🇷 Brazil	€31.4M	27.4Mt	€1.14/kg	29.9%
2	🇳🇿 New Zealand	€28.9M	16.0Mt	€1.81/kg	27.6%
3	🇺🇸 United States	€25.3M	12.5Mt	€2.02/kg	24.1%
4	🇺🇦 Ukraine	€12.6M	1.3Mt	€9.58/kg	12.0%
5	🇦🇺 Australia	€6.7M	3.3Mt	€2.02/kg	6.4%

Export markets

Third-country target markets

#	Partner	Value (EUR)	kg	€/kg	Share
1	🇨🇳 China	€10.6M	13.2Mt	€0.8052/kg	40.5%
2	🇻🇳 Vietnam	€4.8M	2.8Mt	€1.74/kg	18.3%
3	🇮🇳 India	€3.6M	1.5Mt	€2.44/kg	13.6%
4	🇬🇧 United Kingdom	€3.4M	391Kt	€8.81/kg	13.1%
5	🇽🇸 XS	€3.3M	680Kt	€4.82/kg	12.5%
6	🇩🇴 DO	€514K	145Kt	€3.54/kg	2.0%

EU Member States

EU ImportersEU Exporters

View full analysis

Imports

€0

5.8M PST

Exports

€0

3.5M PST

Balance

€0

Import €/kg

€20.99/PST

(€1.78/kg)

Export €/kg

€9.51/PST

(€1.50/kg)

Market concentration (HHI)

2,423

Moderate

Trade value (2022–2025)

Import sources

Third-country sourcing partners

#	Partner	Value (EUR)	kg	€/kg	Share
1	🇧🇷 Brazil	€31.4M	27.4Mt	€1.14/kg	29.9%
2	🇳🇿 New Zealand	€28.9M	16.0Mt	€1.81/kg	27.6%
3	🇺🇸 United States	€25.3M	12.5Mt	€2.02/kg	24.1%
4	🇺🇦 Ukraine	€12.6M	1.3Mt	€9.58/kg	12.0%
5	🇦🇺 Australia	€6.7M	3.3Mt	€2.02/kg	6.4%

Export markets

Third-country target markets

#	Partner	Value (EUR)	kg	€/kg	Share
1	🇨🇳 China	€10.6M	13.2Mt	€0.8052/kg	40.5%
2	🇻🇳 Vietnam	€4.8M	2.8Mt	€1.74/kg	18.3%
3	🇮🇳 India	€3.6M	1.5Mt	€2.44/kg	13.6%
4	🇬🇧 United Kingdom	€3.4M	391Kt	€8.81/kg	13.1%
5	🇽🇸 XS	€3.3M	680Kt	€4.82/kg	12.5%
6	🇩🇴 DO	€514K	145Kt	€3.54/kg	2.0%

EU Member States

EU ImportersEU Exporters

View full analysis