Tariff Schedule Rulings D-Memoranda Trade Remedies PGA Requirements Sanctions Regimes

Heading 4105

Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared.

2 subheadings

Subheadings

Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared. - Tanned or retanned but not further prepared, whether or not split: - In the wet state (including wet-blue)

1 tariff items

Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared. - In the dry state (crust)

1 tariff items

Explanatory Notes

Tanned or crust skins of sheep or lambs, without wool 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) See the explanatory note to subheadings 4104 11 10 to4104 19 90 .

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)

Vegetable pre-tanned Indian hair sheep, whether or not having undergone certain treatments, but obviously unsuitable for immediate use for the manufacture of leather articles This subheading covers vegetable pre-tanned skins which require further tanning before finishing. Skins simply tanned using vegetable substances may have undergone preservative treatment to facilitate their transport over...

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

Other This subheading includes skins (of sheep and lambs) which have been tanned using a mixture of salt, alum, egg-yolk and flour (alum-tanned leather). These skins are used mainly for glove-making or in the manufacture of high-quality footwear.

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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