What Is the HS Code for Crust Leather? A 2026 Guide for Importers from India

6 days ago

5 min read

Updated: 23 hours ago

The crust leather HS code depends on the animal: bovine and buffalo crust is 4104 41 (full grains and grain splits) or 4104 49 (other), sheep and lamb crust is 4105 30, and goat crust is 4106 22. These dry-state codes carry nil Indian export duty, while wet blue in the same headings still pays 20%.

Key Takeaways

Updated November 2026: India exempted crust leather (tariff items 4104 41 00, 4104 49 00, 4105 30 00, 4106 22 00, 4106 32 00 and 4106 92 00) from export duty with effect from 2 February 2025.
Wet blue and other tanned hides in the wet state (4104 11, 4104 19, 4105 10, 4106 21) remain at 20% export duty; raw hides pay 40% (30% for raw buffalo hides).
Buffalo is classified with cattle under heading 4104 — there is no separate buffalo heading for crust.
Under Chapter 41 Note 2(B), crust includes hides retanned, coloured or fat-liquored before drying, so dyed crust is still crust.
Once leather is further prepared after crusting (finished), it moves to 4107 (bovine), 4112 (sheep) or 4113 10 (goat), which also carry nil Indian export duty.

Which HS code applies to each type of crust leather?

Pick the heading by animal first, then the subheading by state: wet, dry (crust) or finished. The first six digits below are harmonised worldwide, so an overseas importer and an Indian exporter should start from the same code; national tariffs only add digits after them.

State of the leather	Cow and buffalo	Sheep and lamb	Goat	India export duty (Nov 2026)
Raw hides and skins	4101	4102	4103	40% (raw buffalo 30%)
Wet blue / wet state	4104 11, 4104 19	4105 10	4106 21	20%
Crust (dry state)	4104 41, 4104 49	4105 30	4106 22	Nil since 2 Feb 2025
Finished leather	4107	4112	4113 10	Nil

Sources: subheadings from the Chapter 41 ITC(HS) schedule published by DGCI&S; crust exemption from Notification No. 03/2025-Customs dated 1 February 2025; wet-state and raw-hide rates from the entries inserted by Notification No. 37/2024-Customs in Notification No. 27/2011-Customs.

What separates crust from wet blue for customs?

Customs separates them by moisture state: wet blue is tanned leather still in the wet state, while crust has been dried. Chapter 41 Note 2(B) adds that the term crust includes hides and skins that have been retanned, coloured or fat-liquored (stuffed) before drying.

That distinction now decides the Indian export duty line. A lot of dried, dyed bovine crust ships at nil under 4104 41 or 4104 49, while the same hides shipped wet under 4104 11 or 4104 19 attract 20%. Agree the state of the goods in your purchase order, not just the leather type.

Is full-grain crust coded differently from split crust?

Yes, for cow and buffalo. 4104 41 covers full grains, unsplit, and grain splits; 4104 49 covers other dry-state bovine leather, such as flesh splits. Sheep (4105 30) and goat (4106 22) crust have one dry-state code each, whatever the split.

When does crust become finished leather?

Crust becomes finished leather when it is further prepared after crusting, for example with a surface finish, and is then classified under 4107, 4112 or 4113. India charges nil export duty on finished leather too, but your own country's import duty can differ between crust and finished codes, so check both lines in your national tariff before you choose what to buy.

Which code should appear on my shipping documents?

Use the code that matches the goods actually packed: animal, state and grain or split. A clean crust shipment should show the same six digits on the Indian shipping bill, commercial invoice and packing list, and on your import declaration.

Name the animal (cow, buffalo or goat) and the state (crust, not wet blue) on the proforma invoice.
State full grain or split, so the exporter can choose between 4104 41 and 4104 49.
Ask for the 8-digit Indian tariff item (for example 4104 41 00) on the commercial invoice.
Check your own tariff for the import duty and VAT on that line; India's nil export duty does not change them.
Since DGFT Notification 15/2025-26, leather exports can leave from any Indian port without mandatory CLRI testing (as reported by DT Next), so choose the port that suits your route.

For the background on export duty by leather form, read our guide to export duty on leather hides from India; for grades, thickness and storage, see choosing a crust leather supplier in India. The DGFT port change is summarised here.

How Sanwas International works with crust and hides buyers

Sanwas International is an LWG-certified OEM and private label leather manufacturer based in Jalandhar, Punjab, India, producing footwear, outerwear, furniture leather and hides for brands in India and worldwide.

Through its leather hides line, Sanwas International supplies cow, buffalo and goat hides in full-grain, nubuck, suede and vegetable-tanned finishes, in selection grades Cutting 1, Cutting 2, BB and Reject and weight classes Super, Extra Heavy, Heavy and Medium, machine-cut or hand-cut to your specification. Lots go through AQL inspection and are shipped to buyers across India and to Asia, Europe, North America, Africa and Australia. You can see the leathers on our materials and expertise page, or send your crust leather enquiry with the animal, state and grain you need.

Frequently Asked Questions

What is the HS code for buffalo crust leather from India?

Buffalo is classified with cattle under heading 4104, so dried buffalo crust goes under 4104 41 (full grains and grain splits) or 4104 49 (other, such as flesh splits). In India's tariff these are items 4104 41 00 and 4104 49 00, both at nil export duty since 2 February 2025.

Is goat crust leather classified differently from cow crust?

Yes. Goat and kid crust falls under 4106 22, not heading 4104. Finished goat leather moves to 4113 10, while finished cow or buffalo leather goes under 4107.

I'm importing crust leather into Europe from India. Do I use the same HS code as the Indian exporter?

The first six digits should match, because the Harmonized System is common to both countries; the EU then adds its own digits for the CN and TARIC codes. India's nil export duty on crust does not affect EU import duty or import VAT, so confirm the rate for your full code in TARIC before you order.

Does retanned and dyed crust still count as crust for customs?

Yes. Chapter 41 Note 2(B) says crust includes hides and skins that have been retanned, coloured or fat-liquored before drying. It stays in 4104, 4105 or 4106 until it is further prepared after crusting, for example with a surface finish.

What happens if wet blue is shipped from India under a crust code?

Indian customs classifies goods by their actual state, so hides found to be in the wet state fall under 4104 11 or 4104 19 and attract 20% export duty instead of nil. The difference can be demanded from the exporter and the shipment can be held for examination, so agree crust or wet blue clearly before production.

Sourcing Crust Leather from India? Request a Quote

Tanneries, finishers, footwear and leather-goods factories, and traders can share the animal, state and grain they need, target quantity in square feet, delivery city in India or destination country, preferred Incoterm and target date. Sanwas International supplies buyers across India and exports worldwide, and you can request sample hides for approval before bulk.

Include these details in your enquiry: