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Section VIII › Chapter 41 › 4104.4

Section VIII
Raw Hides and Skins, Leather, Furskins and Articles Thereof; Saddlery and Harness; Travel Goods, Handbags and Similar Containers; Articles of Animal Gut (Excluding Silk-worm Gut)
Chapter 41
Raw Hides and Skins (Other Than Furskins) and Leather

Notes

1.

This Chapter does not cover the following:

(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 Astrakhan, Broadtail, Caracul, Persian or similar lambs, Indian, Chinese, Mongolian or Tibetan lambs), of goats or kids (except Yemen, Mongolian or Tibetan goats and kids), of swine (including peccary), of chamois, of gazelle, of camels (including dromedaries), of reindeer, of elk, or deer, roebucks or of dogs.

2. (A)

Headings 41.04 and 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.

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

Rates as at 15 September 2026
HeadingCDDescriptionUnitGeneralEUEFTASADCMERCOSURAfCFTA
4104.4In the dry state (crust):
4104.41.101Whole bovine hides and skins of a unit surface area of less than 2,15 m²kgfreefreefreefreefreefree
4104.41Full grains, unsplit; grain splits:
4104.41.900Otherkg10%freefreefree10%4%
4104.49.102Whole bovine hides and skins of a unit surface area of less than 2,15 m² (excluding flesh splits)kgfreefreefreefreefreefree
4104.49Other:
4104.49.900Otherkg10%freefreefree10%4%

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