Customs - Tariff Book
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.
| Heading | Description | General |
|---|---|---|
| 41.01 | 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: | |
| 4101.20 | Whole hides and skins, unsplit, of a mass per skin not exceeding 8 kg when simply dried, 10 kg when dry-salted, or 16 kg when fresh, wet-salted or otherwise preserved: | |
| 4101.20.10 | Of bovine animals of a unit surface area exceeding 2,15 m² which have undergone a tanning process (including a pre-tanning process) which is reversible | 10% |
| 4101.20.90 | Other | free |
| 4101.50 | Whole hides and skins, of a mass exceeding 16 kg: | |
| 4101.50.10 | Which have undergone a tanning process (including a pretanning process) which is reversible | 10% |
| 4101.50.90 | Other | free |
| 4101.90 | Other, including butts, bends and bellies: | |
| 4101.90.10 | Which have undergone a tanning process (including a pretanning process) which is reversible | 10% |
| 4101.90.90 | Other | free |
| 41.02 | 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 (excluding those excluded by Note 1(c) to this Chapter): | |
| 4102.10 | With wool on | free |
| 4102.2 | Without wool on: | |
| 4102.21 | Pickled: | |
| 4102.21.10 | Which have undergone a tanning process (including a pretanning process) which is reversible | 10% |
| 4102.21.90 | Other | free |
| 4102.29 | Other: | |
| 4102.29.10 | Which have undergone a tanning process (including a pretanning process) which is reversible | 10% |
| 4102.29.90 | Other | free |
| 41.03 | 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 (excluding those excluded by Note 1(b) or 1(c) to this Chapter): | |
| 4103.20 | Of reptiles | free |
| 4103.30 | Of swine | free |
| 4103.90 | Other: | |
| 4103.90.10 | Of ostriches | free |
| 4103.90.90 | Other | free |
| 41.04 | Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared: | |
| 4104.1 | In the wet state (including wet-blue): | |
| 4104.11.10 | Full grain, of bovine animals, unsplit, of a unit surface area of less than 2,15 m² | free |
| 4104.11 | Full grains, unsplit; grain splits: | |
| 4104.11.90 | Other | 10% |
| 4104.19.10 | Whole bovine hides and skins of a unit surface area of less than 2,15 m² (excluding flesh splits) | free |
| 4104.19 | Other: | |
| 4104.19.90 | Other | 10% |
| 4104.4 | In the dry state (crust): | |
| 4104.41.10 | Whole bovine hides and skins of a unit surface area of less than 2,15 m² | free |
| 4104.41 | Full grains, unsplit; grain splits: | |
| 4104.41.90 | Other | 10% |
| 4104.49.10 | Whole bovine hides and skins of a unit surface area of less than 2,15 m² (excluding flesh splits) | free |
| 4104.49 | Other: | |
| 4104.49.90 | Other | 10% |
| 41.05 | Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared: | |
| 4105.10 | In the wet state (including wet-blue) | 10% |
| 4105.30 | In the dry state (crust) | 10% |
| 41.06 | Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split, but not further prepared: | |
| 4106.2 | Of goats or kids: | |
| 4106.21 | In the wet state (including wet-blue) | free |
| 4106.22 | In the dry state (crust) | free |
| 4106.3 | Of swine: | |
| 4106.31 | In the wet state (including wet-blue) | free |
| 4106.32 | In the dry state (crust) | free |
| 4106.40 | Of reptiles | free |
| 4106.9 | Other: | |
| 4106.91.10 | Of ostriches | free |
| 4106.91 | In the wet state (including wet-blue): | |
| 4106.92.10 | Of ostriches | free |
| 4106.92 | In the dry state (crust): | |
| 4106.91.90 | Other | free |
| 4106.92.90 | Other | free |
| 41.07 | 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 (excluding leather of heading 41.14): | |
| 4107.1 | Whole hides and skins: | |
| 4107.11.10 | Of bovine animals, of a unit surface area of less than 2,15 m² | free |
| 4107.11 | Full grains, unsplit: | |
| 4107.12.10 | Of bovine animals, of a unit surface area of less than 2,15 m² | free |
| 4107.12 | Grain splits: | |
| 4107.11.90 | Other | 10% |
| 4107.12.90 | Other | 10% |
| 4107.19 | Other: | |
| 4107.19.10 | Of bovine animals, of a unit surface area of less than 2,15 m² (excluding flesh splits) | free |
| 4107.19.90 | Other | 10% |
| 4107.9 | Other, including sides: | |
| 4107.91 | Full grains, unsplit | 10% |
| 4107.92 | Grain splits | 10% |
| 4107.99 | Other | 10% |
| 4108.00 | 4108.00 | |
| 4109.00 | 4109.00 | |
| 4110.00 | 4110.00 | |
| 4111.00 | 4111.00 | |
| 4112.00 | Leather further prepared after tanning or crusting, including parchment- dressed leather, of sheep or lamb, without wool on, whether or not split (excluding leather of heading 41.14) | 10% |
| 41.13 | Leather further prepared after tanning or crusting, including parchment-dressed leather, of other animals, without wool or hair on, whether or not split (excluding leather of heading 41.14): | |
| 4113.10 | Of goats or kids | free |
| 4113.20 | Of swine | free |
| 4113.30 | Of reptiles | free |
| 4113.90.10 | Of ostriches | free |
| 4113.90 | Other: | |
| 4113.90.90 | Other | free |
| 41.14 | Chamois (including combination chamois) leather; patent leather and laminated leather; metallised leather: | |
| 4114.10 | Chamois (including combination chamois) leather | free |
| 4114.20 | Patent leather and patent laminated leather; metallised leather | free |
| 41.15 | 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: | |
| 4115.10 | Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls | free |
| 4115.20 | Parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour | free |
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