Chapter 41: Raw hides and skins (other than furskins) and leather

類注 (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.

4101

Raw hides and skins of bovine (including buffalo) or equine animals (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split.

3 subheadings · 4 tariff items

4102

Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not with wool on or split, other than those excluded by Note 1 (c) to this Chapter.

3 subheadings · 3 tariff items

4103

Other raw hides and skins (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split, other than those excluded by Note 1 (b) or 1 (c) to this Chapter.

3 subheadings · 3 tariff items

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 · 4 tariff items

4105

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

2 subheadings · 2 tariff items

4106

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

7 subheadings · 7 tariff items

4107

Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 41.14.

6 subheadings · 6 tariff items

4112

Leather further prepared after tanning or crusting including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 41.14.

1 subheadings · 1 tariff items

4113

Leather further prepared after tanning or crusting, including parchment-dressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading 41.14.

4 subheadings · 4 tariff items

4114

Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallized leather.

2 subheadings · 2 tariff items

4115

Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls; parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour.

2 subheadings · 2 tariff items

Raw hides and skins (other than furskins) and leather

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