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HS Code 4106.40 : Tanned or crust skins of other animals, without wool or hair on, whether or not split, but not further prepared, Of reptiles

The 6-digit Harmonized System (HS) code for tanned or crust skins of other animals, without wool or hair on, whether or not split, but not further prepared, of reptiles is 4106.40. Under the 2026 Costa Rica (Aduanas), the representative MFN general duty rate is 5% [Dirección General de Aduanas (DGA)].

Chapter

Ch 41

Heading

4106

Subheading

4106.40

CR MFN Duty

MODULE 3: SIGNATURE A: HS DECODE VISUAL HIERARCHY

Chapter 41

Tanned or crust skins of other animals, without wool or hair on, whether or not split, but not further prepared

Heading 4106

4106

Tanned or crust skins of other animals, without wool or hair on, whether or not split, but not further prepared

Subheading .40

.40

Of reptiles

MODULE 4: SIGNATURE B: TARIFF MATRIX

Import Duty Rates by Destination

Costa Rica (Dirección General de Aduanas Costa Rica Tariff 2026)

4106.40

Representative General Duty

Verified July 2026 · Dirección General de Aduanas (DGA)

MODULE 5: COSTA RICA IMPORT DUTY & 13% IVA BREAKDOWN

Base Customs Duty

MFN Rate [Dirección General de Aduanas (DGA)]

Import VAT / Tax Rate

13% IVA

Local Tax Rate

De Minimis Threshold

US$50

Customs Exemption Limit

Notice: Costa Rica customs entry, tariff classification, MFN duty rates, and 13% IVA are governed by Dirección General de Aduanas (DGA). Always verify declarable lines with Dirección General de Aduanas (DGA) prior to import.

TRACK THIS HS CODE

Get Real-Time Tariff & Trade Remedy Change Alerts for HS 4106.40

Receive an automated email notification whenever USITC or CBP publishes duty rate adjustments or customs notices for 4106.40.

MODULE 6: Mandatory Customs Entry Document Matrix

Rule-Derived Customs Entry Package Checklist

UNIVERSAL DOCUMENT

Commercial Invoice

Itemized description, currency, Incoterms, seller/buyer details, and country of origin.

UNIVERSAL DOCUMENT

Packing List & Bill of Lading

Gross/net weight, container/seal numbers, piece count, and transport B/L or Air Waybill.

PREFERENTIAL RULE

Certificate of Origin (If Claiming FTA)

Required only when claiming zero-duty preference under USMCA, KORUS, or GSP.

MODULE 7: Regulatory Compliance & Partner Government Agency (PGA) Flags

Standard Entry This commodity does not carry mandatory PGA pre-clearance flags under the ACE message set.

MODULE 8: COSTA RICA Trade Remedies & Safeguards

Dirección General de Aduanas (DGA) Anti-Dumping / Trade Defence

Standard Dirección General de Aduanas Costa Rica Tariff 2026

Steel & Commodity Safeguards

Exempt (Non-Steel Commodity)

Regulatory Compliance Status

Standard Statutory Clearance

MODULE 9: Free Trade Agreements (FTA) & Rules of Origin (RoO)

Browse all preferential trade calculators & compliance tools in our Customs Tools Hub ↗.

Agreement Code	Trade Agreement / Program	Preferential Rate	Rules of Origin (RoO) Requirement
MFN	WCO Most-Favoured-Nation (MFN) Status	Standard MFN Rate	Applies to all WTO member states for Tanned or crust skins of other animals, without wool or hair on, whether or not split, but not further prepared, Of reptiles.
FTA	Costa Rica Preferential & Regional Trade Agreements	Free / Concessional	Subject to official Certificate of Origin & Rules of Origin (RoO) requirements.

MODULE 10: Logistics, Freight & Transport Specifications

Standard 20ft Container

~28 CBM / 28,000 kg Payload

Standard 40ft High-Cube

~68 CBM / 28,600 kg Payload

Stowage Factor & Handling

Standard commercial packaging for Tanned or crust skins of other animals, without wool or hair on, whether or not split, but not further prepared, Of reptiles

MODULE 11: Dirección General de Aduanas Costa Rica Advance Ruling System

Legally binding advance tariff rulings issued by Dirección General de Aduanas Costa Rica for HS 4106.40.

Query official Customs portal:

Search Official Customs Portal for 4106.40 →

Costa Rica Declarable Tariff Schedule (4106.40)

National line-level (8/10-digit) detail for Costa Rica (Aduanas): coverage in progress.

Universal 6-digit WCO backbone applied rate: 5%. Confirm the full national commodity code at the official source (Dirección General de Aduanas (DGA)).

MODULE 12: Candidate Subheadings & Related Codes

Related HS Code	Heading Category	Action
4106.21	Subheading under Heading 4106	HS 4106.21 Costa Rica Duty & Entry Rules →
4106.22	Subheading under Heading 4106	HS 4106.22 Costa Rica Duty & Entry Rules →
4106.31	Subheading under Heading 4106	HS 4106.31 Costa Rica Duty & Entry Rules →
4106.32	Subheading under Heading 4106	HS 4106.32 Costa Rica Duty & Entry Rules →

Official Primary Sources & Authority References

Costa Rica (Dirección General de Aduanas Costa Rica Tariff 2026) ↗

Official Costa Rica tariff schedule and MFN duty rates — administered by Dirección General de Aduanas (DGA).

Dirección General de Aduanas (DGA) — Advance Tariff Ruling ↗

Binding tariff classification precedents administered by Costa Rica DGA Advance Ruling System.

MODULE 14: Frequently Asked Questions (FAQ) & Operational Guide

What is the 6-digit WCO tariff classification and United States (USITC HTS) general duty for Tanned or crust skins of other animals, without wool or hair on, whether or not split, but not further prepared, Of reptiles?

Under WCO Harmonized System 2022 and United States (USITC HTS), Tanned or crust skins of other animals, without wool or hair on, whether or not split, but not further prepared, Of reptiles is classified under HS 4106.40 (Heading 4106, Chapter 41). The representative CR MFN general duty rate is 5%.

How is HS 4106.40 distinguished within Heading 4106 (Tanned or crust skins of other animals, without wool or hair on, whether or not split, but not further prepared)?

Heading 4106 covers Tanned or crust skins of other animals, without wool or hair on, whether or not split, but not further prepared. Subheading 4106.40 specifically isolates Of reptiles. Importers must verify whether physical characteristics, processing state, or composition require alternative subheadings under Heading 4106.

What are the primary candidate subheadings related to HS 4106.40?

Related subheadings under Heading 4106 include 4106.21, 4106.22, 4106.31, 4106.32, 4106.91, 4106.92. Classification depends on processing stage, decaffeination, purity, or material form.

What mandatory commercial entry documents are required to import Tanned or crust skins of other animals, without wool or hair on, whether or not split, but not further prepared, Of reptiles?

Commercial Invoice (detailing Incoterms, currency, and origin), Packing List, Bill of Lading (or Air Waybill), CBP Form 7501 Entry Summary, and a continuous customs bond are required for formal entries.

Can goods under HS 4106.40 enter duty-free under USMCA or Free Trade Agreements?

Yes. Eligible goods originating in Mexico, Canada, South Korea, or Australia enter duty-free under preference SPI codes (P, KR, AU) provided they satisfy Regional Value Content (RVC) or tariff-shift rules with a valid Certificate of Origin.

What is the US formal entry threshold for shipments of Tanned or crust skins of other animals, without wool or hair on, whether or not split, but not further prepared, Of reptiles?

Commercial shipments of Tanned or crust skins of other animals, without wool or hair on, whether or not split, but not further prepared, Of reptiles with a customs value exceeding $2,500 USD require formal customs entry (CBP Form 7501) and a continuous entry bond. Informal entry applies to lower values.

How can an importer obtain a binding CBP classification ruling for HS 4106.40?

Importers may submit an e-Ruling request under 19 CFR Part 177 to CBP National Commodity Specialist Division (NCSD) to obtain a legally binding tariff classification ruling prior to importation.

What import VAT or sales tax applies to HS 4106.40 in Costa Rica?

Commercial imports of Tanned or crust skins of other animals, without wool or hair on, whether or not split, but not further prepared, Of reptiles under HS 4106.40 into Costa Rica are subject to 13% IVA, assessed on the entered customs value plus applicable duties.

What is the customs duty de minimis threshold in Costa Rica?

The customs de minimis threshold for import shipments into Costa Rica is US$50. Consignments under this value may qualify for duty-free or simplified entry under local regulations.

Which authority regulates customs entry and tariff classification in Costa Rica?

Customs declarations, import duty assessments, and Costa Rica DGA Advance Ruling System for HS 4106.40 are administered by Dirección General de Aduanas (DGA).

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