Harmonized System Codes • Schedule B • Harmonized Commodity Description

HS Code 41079160

The HS Code 41079160 refers to Full grain unsplit upper & sole leather of bovines (not buffalo) or equines, not whole, without hair, prepared after tanning or crusting, excluding HS Code 4114. This code is used to classify and categorize the specific type of leather being imported or exported.

Full grain unsplit upper & sole leather refers to leather that has not been split into layers. It is made from the top layer of the hide, which is the strongest and most durable part. This type of leather is commonly used for making high-quality shoes, boots, and other footwear.

The leather covered by HS Code 41079160 is sourced from bovines (cattle) or equines (horses), excluding buffalo. It is important to note that the HS Code does not include leather from other animals or whole hides.

The leather covered by this HS Code is prepared after tanning or crusting. Tanning is the process of treating animal hides to make them more durable and resistant to decay. Crusting is the process of softening and coloring the leather after it has been tanned. The leather covered by HS Code 41079160 has undergone these processes to improve its quality.

The Bound / MFN (Most Favored Nation) duty rate for the product covered by HS Code 41079160 is 3.3%. This means that when importing or exporting this type of leather, a duty of 3.3% will be applied. The MFN duty rate applies to all countries and is not subject to any special tariff preference programs.

The quantity unit for the product covered by HS Code 41079160 is square meters (M2). This unit is used to measure the area of leather being imported or exported.

There are several special tariff preference programs that provide duty-free treatment for the product covered by HS Code 41079160. These programs include:

• Generalized System of Preferences (GSP) - provides duty-free treatment for eligible developing countries.
• Australia Special Rate - provides duty-free treatment for imports from Australia.
• Bahrain Special Rate - provides duty-free treatment for imports from Bahrain.
• NAFTA for Canada - provides duty-free treatment for imports from Canada under the North American Free Trade Agreement.
• Chile Special Rate - provides duty-free treatment for imports from Chile.
• Caribbean Basin Initiative (CBI) - provides duty-free treatment for imports from eligible Caribbean countries.
• Israel Special Rate - provides duty-free treatment for imports from Israel.
• Andean Trade Preference Act (ATPA) - provides duty-free treatment for imports from eligible Andean countries.
• Jordan Special Rate - provides duty-free treatment for imports from Jordan.
• Morocco Special Rate - provides duty-free treatment for imports from Morocco.
• NAFTA for Mexico - provides duty-free treatment for imports from Mexico under the North American Free Trade Agreement.
• Oman Special Rate - provides duty-free treatment for imports from Oman.
• Dominican Republic-Central American Special Rate (DR-CAFTA) - provides duty-free treatment for imports from eligible DR-CAFTA countries.
• Peru Special Rate - provides duty-free treatment for imports from Peru.
• Singapore Special Rate - provides duty-free treatment for imports from Singapore.

When importing or exporting the product covered by HS Code 41079160, it is important to consider the special tariff preference programs that may apply and take advantage of any duty-free treatment available.

Importing US states and exporting US states can benefit from the special tariff preference programs and the duty-free treatment provided for the product covered by HS Code 41079160. This can help promote international trade and create economic opportunities for both importing and exporting states.