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Section VIII › Chapter 41

Chapter 41
Raw Hides and Skins (Other Than Furskins) and Leather

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
HeadingCDDescriptionUnitGeneralEUEFTASADCMERCOSURAfCFTA
41.01Raw 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:
4101.20Whole 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:
4101.20.105Of bovine animals of a unit surface area exceeding 2,15 m² which have undergone a tanning process (including a pre-tanning process) which is reversiblekg10%freefreefree7,5%4%
4101.20.903Otherkgfreefreefreefreefreefree
4101.50.109Which have undergone a tanning process (including a pretanning process) which is reversiblekg10%freefreefree7,5%4%
4101.50Whole hides and skins, of a mass exceeding 16 kg:
4101.50.907Otherkgfreefreefreefreefreefree
4101.90Other, including butts, bends and bellies:
4101.90.107Which have undergone a tanning process (including a pretanning process) which is reversiblekg10%freefreefree7,5%4%
4101.90.905Otherkgfreefreefreefreefreefree
41.02Raw 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):
4102.107With wool onkgfreefreefreefreefreefree
4102.2Without wool on:
4102.21Pickled:
4102.21.105Which have undergone a tanning process (including a pretanning process) which is reversiblekg10%freefreefree7,5%4%
4102.21.903Otherkgfreefreefreefreefreefree
4102.29Other:
4102.29.106Which have undergone a tanning process (including a pretanning process) which is reversiblekg10%freefreefree7,5%4%
4102.29.904Otherkgfreefreefreefreefreefree
41.03Other 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):
4103.205Of reptileskgfreefreefreefreefreefree
4103.304Of swinekgfreefreefreefreefreefree
4103.90Other:
4103.90.104Of ostricheskgfreefreefreefreefreefree
4103.90.902Otherkgfreefreefreefreefreefree
41.04Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared:
4104.1In the wet state (including wet-blue):
4104.11.108Full grain, of bovine animals, unsplit, of a unit surface area of less than 2,15 m²kgfreefreefreefreefreefree
4104.11Full grains, unsplit; grain splits:
4104.11.906Otherkg10%freefreefree10%4%
4104.19.109Whole bovine hides and skins of a unit surface area of less than 2,15 m² (excluding flesh splits)kgfreefreefreefreefreefree
4104.19Other:
4104.19.907Otherkg10%freefreefree10%4%
4104.4In the dry state (crust):
4104.41Full grains, unsplit; grain splits:
4104.41.101Whole bovine hides and skins of a unit surface area of less than 2,15 m²kgfreefreefreefreefreefree
4104.41.900Otherkg10%freefreefree10%4%
4104.49Other:
4104.49.102Whole bovine hides and skins of a unit surface area of less than 2,15 m² (excluding flesh splits)kgfreefreefreefreefreefree
4104.49.900Otherkg10%freefreefree10%4%
41.05Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared:
4105.108In the wet state (including wet-blue)kg10%freefreefree10%4%
4105.307In the dry state (crust)kg10%freefreefree10%4%
41.06Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split, but not further prepared:
4106.2Of goats or kids:
4106.212In the wet state (including wet-blue)kgfreefreefreefreefreefree
4106.229In the dry state (crust)kgfreefreefreefreefreefree
4106.3Of swine:
4106.317In the wet state (including wet-blue)kgfreefreefreefreefreefree
4106.323In the dry state (crust)kgfreefreefreefreefreefree
4106.405Of reptileskgfreefreefreefreefreefree
4106.9Other:
4106.91.101Of ostricheskgfreefreefreefreefreefree
4106.91In the wet state (including wet-blue):
4106.92.108Of ostricheskgfreefreefreefreefreefree
4106.92In the dry state (crust):
4106.91.906Otherkgfreefreefreefreefreefree
4106.92.906Otherkgfreefreefreefreefreefree
41.07Leather 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):
4107.1Whole hides and skins:
4107.11Full grains, unsplit:
4107.11.109Of bovine animals, of a unit surface area of less than 2,15 m²kgfreefreefreefreefreefree
4107.11.907Otherkg10%freefreefree10%4%
4107.12.105Of bovine animals, of a unit surface area of less than 2,15 m²kgfreefreefreefreefreefree
4107.12Grain splits:
4107.12.903Otherkg10%freefreefree10%4%
4107.19Other:
4107.19.109Of bovine animals, of a unit surface area of less than 2,15 m² (excluding flesh splits)kgfreefreefreefreefreefree
4107.19.908Otherkg10%freefreefree10%4%
4107.9Other, including sides:
4107.918Full grains, unsplitkg10%freefreefree10%4%
4107.924Grain splitskg10%freefreefree10%4%
4107.999Otherkg10%freefreefree10%4%
4108.004108.00
4109.004109.00
4110.004110.00
4111.004111.00
4112.005Leather 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)kg10%freefreefree10%4%
41.13Leather 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):
4113.103Of goats or kidskgfreefreefreefreefreefree
4113.208Of swinekgfreefreefreefreefreefree
4113.302Of reptileskgfreefreefreefreefreefree
4113.90Other:
4113.90.107Of ostricheskgfreefreefreefreefreefree
4113.90.905Otherkgfreefreefreefreefreefree
41.14Chamois (including combination chamois) leather; patent leather and laminated leather; metallised leather:
4114.107Chamois (including combination chamois) leatherkgfreefreefreefreefreefree
4114.201Patent leather and patent laminated leather; metallised leatherkgfreefreefreefreefreefree
41.15Composition 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:
4115.100Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rollskgfreefreefreefreefreefree
4115.205Parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flourkgfreefreefreefreefreefree

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