# HS heading 41.04: Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared > HS heading 41.04 covers tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared. It is in chapter 41 (raw hides and skins (other than furskins) and leather). It is split into 4 subheadings: 4104.11 (in the wet state (including wet-blue), full grains, unsplit; grain splits), 4104.19 (in the wet state (including wet-blue), other), 4104.41 (in the dry state (crust), full grains, unsplit; grain splits) and 4104.49 (in the dry state (crust), other). National tariff lines under heading 41.04 are live on border.bot for the United States (37 lines, also used by 1 other country). Source: https://border.bot/hs-codes/4104 Last updated: 11 October 2026 [HS codes](https://border.bot/hs-codes) / [Chapter 41](https://border.bot/hs-codes/41) / [41.04](https://border.bot/hs-codes/4104) ## Key facts - Heading: 41.04 - Description: Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared - Chapter: 41: Raw hides and skins (other than furskins) and leather - Subheadings: 4 - Edition: HS2022 ## What this code covers HS heading 41.04 covers tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared. It is split into 4 subheadings: 4104.11 (in the wet state (including wet-blue), full grains, unsplit; grain splits), 4104.19 (in the wet state (including wet-blue), other), 4104.41 (in the dry state (crust), full grains, unsplit; grain splits) and 4104.49 (in the dry state (crust), other). - [4104.11](https://border.bot/hs-codes/410411) In the wet state (including wet-blue): Full grains, unsplit; grain splits - [4104.19](https://border.bot/hs-codes/410419) In the wet state (including wet-blue): Other - [4104.41](https://border.bot/hs-codes/410441) In the dry state (crust): Full grains, unsplit; grain splits - [4104.49](https://border.bot/hs-codes/410449) In the dry state (crust): Other ## What it doesn’t cover Other goods of chapter 41 are classified in its other 10 headings, listed below. - [41.01](https://border.bot/hs-codes/4101) Raw hides and skins of bovine (including buffalo) or equine animals (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split - [41.02](https://border.bot/hs-codes/4102) Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment- dressed or further prepared), whether or not with wool on or split, other than those excluded by Note 1 (c) to this Chapter - [41.03](https://border.bot/hs-codes/4103) Other raw hides and skins (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split, other than those excluded by Note 1 (b) or 1 (c) to this Chapter - [41.05](https://border.bot/hs-codes/4105) Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared - [41.06](https://border.bot/hs-codes/4106) Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split, but not further prepared - [41.07](https://border.bot/hs-codes/4107) Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 41.14 - [41.12](https://border.bot/hs-codes/4112) Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 41.14 - [41.13](https://border.bot/hs-codes/4113) Leather further prepared after tanning or crusting, including parchment-dressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading 41.14 - [41.14](https://border.bot/hs-codes/4114) Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather - [41.15](https://border.bot/hs-codes/4115) Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls; parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour ## How it is structured Heading 41.04 is one of 11 headings in chapter 41. Its first two digits, 41, are the chapter; the next two, 04, number the heading within it. Its subheadings add two more digits (4104.11, 4104.19, 4104.41). ## In other countries National tariff lines under heading 41.04 are live on border.bot for the United States (37 lines, also used by 1 other country). - [United States](https://border.bot/countries/united-states/hs-codes/41): 37 lines, used by 1 other country - Previous heading: [41.03](https://border.bot/hs-codes/4103) Other raw hides and skins (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split, other than those excluded by Note 1 (b) or 1 (c) to this Chapter - Next heading: [41.05](https://border.bot/hs-codes/4105) Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared ## Frequently asked questions ### What does HS heading 41.04 cover? HS heading 41.04 covers tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared. ### Which chapter is HS heading 41.04 in? HS heading 41.04 is in chapter 41 (raw hides and skins (other than furskins) and leather). ### How many subheadings does HS heading 41.04 have? HS heading 41.04 has 4 subheadings: 4104.11 (in the wet state (including wet-blue), full grains, unsplit; grain splits), 4104.19 (in the wet state (including wet-blue), other), 4104.41 (in the dry state (crust), full grains, unsplit; grain splits) and 4104.49 (in the dry state (crust), other). ### Which countries’ tariffs list national lines under HS heading 41.04? National tariff lines under heading 41.04 are live on border.bot for the United States (37 lines, also used by 1 other country). ## Sources and updates The Harmonized System legal text comes from border.bot release 2 (edition HS 2022), imported from a file, and has been live since 11 October 2026. This page was last updated on 11 October 2026. Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling. Machine-readable: https://border.bot/hs-codes/4104.json