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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.

Heading CD Description Unit General EU EFTA SADC
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:
4101.90 - Other, including butts, bends and bellies:
4101.90.10 7 -- Which have undergone a tanning process (including a pretanning process) which is reversible kg 10% free free free

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