HTS Code: 0505 — Skins and Hides of Sheep or Goats, Fresh, or Preserved but Not Tanned, Whether or Not Dehaired or Split

This heading covers skins and hides of sheep or goats that are either fresh or preserved but not tanned. Preservation methods may include drying, salting, or other treatments, but the skins remain untanned and are often used as raw materials for leather production or other industrial applications.

• Fresh or salted: Skins that have been freshly removed or salted to prevent decay but not subjected to tanning processes.
• Dried or otherwise preserved, not tanned: Skins preserved by drying or other means but without chemical tanning.
• Dehaired or split: Skins may be processed to remove hair or split into layers but remain untanned.

The classification applies to both whole skins and hides, regardless of whether they have been dehaired or split.

Code Hierarchy

• Section I:
• Live Animals; Animal Products (Chapters 01-05)
• Chapter 05: Products of Animal Origin, Not Elsewhere Specified or Included
• Heading 0505: Skins and Hides of Sheep or Goats, Fresh, or Preserved but Not Tanned, Whether or Not Dehaired or Split.
• US HTS Code (10-digit): 0505.XX.XXXX – The final digits specify the exact type and treatment of the skins or hides.

Detailed Breakdown of Subheadings

The 4-digit HS heading 0505 is further divided into more specific 6-digit and 10-digit codes, describing the type of animal skin and the preservation or processing method.

What is NOT Classified Here?

Important exclusions to avoid misclassification include:

• Tanned skins and leather:
• Skins and hides that have undergone tanning or similar processing are classified under Chapter 41.
• Raw hides and skins of other animals: Covered under different headings (e.g., bovine hides under 0504).
• Fur skins: Classified under Chapter 43.
• Sheepskins with wool on (tanned or untanned): Usually classified separately depending on treatment.

Notes

• Regulations:
• Import and export of raw skins and hides are often subject to veterinary and phytosanitary controls to prevent disease transmission.
• Duty Rates: Duty rates vary by exact subheading and country of origin; consult current USHTS for specifics.
• Handling: Due to their perishable nature, skins and hides must be properly preserved and packaged for international shipment.

Declaration Example

Product:

A shipment of dried sheep skins, preserved but not tanned, from New Zealand.

US HTS Code: 0505.30.0010 (Sheep skins, dried)

Unit of Quantity: Number of skins or pieces

General Duty Rate: Check current USHTS (Varies by subheading and trade agreements)

Additional Requirements: Veterinary certificates and compliance with USDA regulations.

Related HTS Codes

• HTS 0504:
• Skins and hides of bovine animals, fresh or preserved but not tanned.
• HTS 4101: Raw hides and skins of bovine or equine animals, tanned but not further worked.
• HTS 4103: Leather further prepared after tanning or crusting.
• HTS 4301: Raw furskins (including heads, tails, paws).