Code 4104 49 · Heading 4104

Dry crust leather from cattle, buffalo or horses, without hair, including split leather, but not finished or grain leather

This covers hairless hides and skins from cattle, including buffalo, or from horses, in the dry “crust” stage, including split leather. It does not cover finished leather or grain leather.

For example

Dry crust cowhide without hair, split, not finished or grain leather
Dry crust horsehide without hair, not finished or grain leather

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See the official tariff text

Official tariff text

Hides and skins of bovine "incl. buffalo" or equine animals, in the dry state "crust", without hair on, whether or not split (excl. further prepared and full grains, unsplit and grain splits)

The path to this code

Every code is reached through these choices, one level at a time.

Step 4 of 4

Step 1 · Section VIII Raw hides and skins, leather, furskins and articles…
Is it raw hides or skins other than fur skins, a leather good or saddlery/travel item, or fur or artificial fur and goods made from it?
✓
Step 2 · Chapter 41 Raw hides and skins (other than furskins) and leath… 1 of 3 chapters in section VIII
Is it a raw hide or skin, tanned or crust leather, leather further prepared after tanning or crusting, chamois/patent/metalised leather, or leather-based artificial leather or leather waste—and which named animal or material does it involve?
✓
Step 3 · Heading 4104 Tanned or crust hides and skins of bovine "incl. bu… 4 of 11 headings under chapter 41
Is it wet, including wet-blue, or dry crust leather—and is it grain leather or not?
✓
Step 4 · Subheading 4104 49 Hides and skins of bovine "incl. buffalo" or equine… 4 of 4 subheadings under heading 4104
Which child description applies: Indian kip leather with an area per piece of ≤ 2.6 m² (“28 square feet”), a net weight of ≤ 4.5 kg per piece, vegetable-tanned and further processed but not immediately usable for making leather goods; whole cattle hides with an area per piece of ≤ 2.6 m² (“28 square feet”); whole cattle hides with an area per piece of > 2.6 m² (“28 square feet”); cattle hides with an area per piece of > 2.6 m² (“28 square feet”) that are not whole; or horse hides?

Full 8-digit codes

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5 codes below this one

Compare the sibling codes

4104 11 Full grains, unsplit and grain splits, in the wet state "incl. wet-blue", of hides and skins of bovine "incl. buffalo" or equine animals, tanned, without hair on (excl. further prepared) 0.0–5.5%
4104 19 Hides and skins of bovine "incl. buffalo" or equine animals, in the wet state "incl. wet-blue", tanned, without hair on, whether or not split (excl. further prepared and full grains, unsplit and grain splits) 0.0–5.5%
4104 41 Full grains leather, unsplit and grain splits leather, in the dry state "crust", of hides and skins of bovine "incl. buffalo" or equine animals, without hair on (excl. further prepared) 0.0–6.5%
4104 49 Hides and skins of bovine "incl. buffalo" or equine animals, in the dry state "crust", without hair on, whether or not split (excl. further prepared and full grains, unsplit and grain splits) you are here 0.0–6.5%

Export to Norway

What Norwegian customs charges when goods like these are imported into Norway.

41.04.4900

Other

Ordinary duty

Duty free

Goods of EU origin

Duty free You need documentation of EU origin to use this rate.

Norwegian tariff data version 1.5/1.2, last checked Aug. 3, 2026.

Contains data from Norwegian Customs (data.toll.no), licensed under CC BY 4.0, adapted for display.

Export to the United Kingdom

What UK customs charges when goods like these are imported into the UK.

All 5 UK lines under this code

They all have the same duty rates shown here.

Ordinary duty

Duty free

Goods of EU origin

Duty free You need documentation of EU preferential origin to use this rate.

These rates apply in Great Britain. Different rules may apply for goods entering Northern Ireland.

UK tariff data version v4.0.1576, last checked Aug. 3, 2026.

Contains public sector information licensed under the Open Government Licence v3.0.

Source: UK Department for Business and Trade (data.api.trade.gov.uk).

Check the neighbouring codes

The codes just before and after this one, in case a nearby group fits better.

See all 4 codes at this level

Previous code 4104 41

Full grains leather, unsplit and grain splits leather, in the dry sta…

you are here 4104 49

Hides and skins of bovine "incl. buffalo" or equine animals, in the d…

Duty rates shown here are estimates, read from official EU / Danish, Norwegian and UK tariff data for orientation only. Confirm the current rate with SKAT, TARIC, Norwegian Customs or the UK Online Trade Tariff before you file. The rate you pay can also depend on the country of origin. These are base customs duties only: import VAT, excise duties, anti-dumping duties and safeguard or quota measures are not included.