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Heading 4104

Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared.

4 subheadings

Subpartidas

Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared. - In the wet state (including wet-blue): - Full grains, unsplit; grain splits

1 tariff items

Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared. - In the wet state (including wet-blue): - Other

1 tariff items

Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared. - In the dry state (crust): - Full grains, unsplit; grain splits

1 tariff items

Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared. - In the dry state (crust): - Other

1 tariff items

Notas explicativas

Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared See notes 2(A) and 2(B) to this chapter.

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

In the wet state (including wet-blue) The hides and skins simply tanned are especially recognisable by their flesh side where, particularly on the edges, a certain number of original subcutaneous fibres are visible. For this reason, the flesh side has a fibrous and rough surface. Hides and skins partially tanned (pre-tanned) are classified with hides and skins not further prepared than...

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Full grains, unsplit; grain splits These subheadings cover hides and skins bearing the original grain surface as exposed by removal of the epidermis, with none of the surface removed, for example, by buffing or snuffing. These subheadings cover only hides and skins with an outer surface (hair side) of the skin.

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

In the dry state (crust) See note 2(B) to this chapter and the HS General Explanatory Note to Chapter 41, (II), third paragraph.

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Full grains, unsplit; grain splits See the explanatory note to subheadings 4104 11 10 to 4104 11 90 .

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

East India kip, whole, whether or not the heads and legs have been removed, each of a net weight of not more than 4,5 kg, not further prepared than vegetable tanned, whether or not having undergone certain treatments, but obviously unsuitable for immediate use for the manufacture of leather articles This subheading covers kip (calf) skins simply tanned using vegetable substances which may have...

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Chapter 41 Notes (3)

1. 1. This Chapter does not cover: • (a) Parings or similar waste, of raw hides or skins (heading 05.11); • (b) Birdskins or parts of birdskins, with their feathers or down, of heading 05.05 or 67.01; or • (c) Hides or skins, with the hair or wool on, raw, tanned or dressed (Chapter 43); the following are, however, to be classified in Chapter 41, namely, raw hides and skins with the hair or wool on, of bovine animals (including buffalo), of equine animals, of sheep or lambs (except...

2. 2. (A) Headings 41.04 to 41.06 do not cover hides and skins which have undergone a tanning (including pre-tanning) process which is reversible (headings 41.01 to 41.03, as the case may be). (B) For the purposes of headings 41.04 to 41.06, the term "crust" includes hides and skins that have been retanned, coloured or fat-liquored (stuffed) prior to drying.

3. 3. Throughout the Nomenclature the expression "composition leather" means only substances of the kind referred to in heading 41.15.

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