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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:
4101.20 - 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 5 -- 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 kg 10% free free free
4101.20.90 3 -- Other kg free free free free
4101.50 - Whole hides and skins, of a mass exceeding 16 kg:
4101.50.10 9 -- Which have undergone a tanning process (including a pretanning process) which is reversible kg 10% free free free
4101.50.90 7 -- Other kg free free free free
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
4101.90.90 5 -- Other kg free free free 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 7 - With wool on kg free free free free
4102.2 - Without wool on:
4102.21 -- Pickled:
4102.21.10 5 --- Which have undergone a tanning process (including a pretanning process) which is reversible kg 10% free free free
4102.21.90 3 --- Other kg free free free free
4102.29 -- Other:
4102.29.10 6 --- Which have undergone a tanning process (including a pretanning process) which is reversible kg 10% free free free
4102.29.90 4 --- Other kg free free free 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 5 - Of reptiles kg free free free free
4103.30 4 - Of swine kg free free free free
4103.90 - Other:
4103.90.10 4 -- Of ostriches kg free free free free
4103.90.90 2 -- Other kg free free free 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 -- Full grains, unsplit; grain splits:
4104.11.10 8 --- Full grain, of bovine animals, unsplit, of a unit surface area of less than 2,15 m2 kg free free free free
4104.11.90 6 --- Other kg 10% free free free
4104.19 -- Other:
4104.19.10 9 --- Whole bovine hides and skins of a unit surface area of less than 2,15 m2 (excluding flesh splits) kg free free free free
4104.19.90 7 --- Other kg 10% free free free
4104.4 - In the dry state (crust):
4104.41 -- Full grains, unsplit; grain splits:
4104.41.10 1 --- Whole bovine hides and skins of a unit surface area of less than 2,15 m2 kg free free free free
4104.41.90 0 --- Other kg 10% free free free
4104.49 -- Other:
4104.49.10 2 --- Whole bovine hides and skins of a unit surface area of less than 2,15 m2 (excluding flesh splits) kg free free free free
4104.49.90 0 --- Other kg 10% free free free
41.05 Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared:
4105.10 8 - In the wet state (including wet-blue) kg 10% free free free
4105.30 7 - In the dry state (crust) kg 10% free free free
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 2 -- In the wet state (including wet-blue) kg free free free free
4106.22 9 -- In the dry state (crust) kg free free free free
4106.3 - Of swine:
4106.31 7 -- In the wet state (including wet-blue) kg free free free free
4106.32 3 -- In the dry state (crust) kg free free free free
4106.40 5 - Of reptiles kg free free free free
4106.9 - Other:
4106.91 -- In the wet state (including wet-blue):
4106.91.10 1 --- Of ostriches kg free free free free
4106.91.90 6 --- Other kg free free free free
4106.92 -- In the dry state (crust):
4106.92.10 8 --- Of ostriches kg free free free free
4106.92.90 6 --- Other kg free free free 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 -- Full grains, unsplit:
4107.11.10 9 --- Of bovine animals, of a unit surface area of less than 2,15 m2 kg free free free free
4107.11.90 7 --- Other kg 10% free free free
4107.12 -- Grain splits:
4107.12.10 5 --- Of bovine animals, of a unit surface area of less than 2,15 m2 kg free free free free
4107.12.90 3 --- Other kg 10% free free free
4107.19 -- Other:
4107.19.10 9 --- Of bovine animals, of a unit surface area of less than 2,15 m2 (excluding flesh splits) kg free free free free
4107.19.90 8 --- Other kg 10% free free free
4107.9 - Other, including sides:
4107.91 8 -- Full grains, unsplit kg 10% free free free
4107.92 4 -- Grain splits kg 10% free free free
4107.99 9 -- Other kg 10% free free free
4112.00 5 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) kg 10% free free free
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 3 - Of goats or kids kg free free free free
4113.20 8 - Of swine kg free free free free
4113.30 2 - Of reptiles kg free free free free
4113.90 - Other:
4113.90.10 7 -- Of ostriches kg free free free free
4113.90.90 5 -- Other kg free free free free
41.14 Chamois (including combination chamois) leather; patent leather and laminated leather; metallised leather:
4114.10 7 - Chamois (including combination chamois) leather kg free free free free
4114.20 1 - Patent leather and patent laminated leather; metallised leather kg free free free 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 0 - Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls kg free free free free
4115.20 5 - Parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour kg free free free free
Chapter 42
Articles of Leather; Saddlery and Harness; Travel Goods, Handbags and Similar Containers; Articles of Animal Gut (Other Than Silk-worm Gut)

Notes

1.

For the purposes of this Chapter, the term "leather" includes chamois (including combination chamois) leather, patent leather, patent laminated leather and metallised leather.

2.

This Chapter does not cover the following:

(a)

sterile surgical catgut or similar sterile suture materials (heading 30.06);

(b)

articles of apparel or clothing accessories (except gloves, mittens and mitts), lined with furskin or artificial fur or to which furskin or artificial fur is attached on the outside except as mere trimming (heading 43.03 or 43.04);

(c)

made up articles of netting (heading 56.08);

(d)

articles of Chapter 64;

(e)

headgear or parts thereof of Chapter 65;

(f)

whips, riding-crops or other articles of heading 66.02;

(g)

cuff-links, bracelets or other imitation jewellery (heading 71.17);

(h)

fittings or trimmings for harness, such as stirrups, bits, horse brasses and buckles, separately presented (generally Section XV);

(ij)

strings, skins for drums or the like, or other parts of musical instruments (heading 92.09);

(k)

articles of Chapter 94 (for example, furniture, luminaires and lighting fittings);

(l)

articles of Chapter 95 (for example, toys, games, sports requisites); or

(m)

buttons, press-fasteners, snap-fasteners, press-studs, button moulds or other parts of these articles, button blanks, of heading 96.06.

3.

(A)

In addition to the provisions of Note 2 above, heading 42.02 does not cover:

(a)

bags made of sheeting of plastics, whether or not printed, with handles, not designed for prolonged use (heading 39.23);

(b)

articles of plaiting materials (heading 46.02).

(B)

Articles of headings 42.02 and 42.03 which have parts of precious metal or metal clad with precious metal, of natural or cultured pearls, of precious or semi-precious stones (natural synthetic or reconstructed) remain classified in those headings even if such parts constitute more than minor fittings or minor ornamentation, provided that these parts do not give the articles their essential character. If, on the other hand, the parts give the articles their essential character, the articles are to be classified in Chapter 71.

4.

For the purposes of heading 42.03, the expression "articles of apparel and clothing accessories" applies, inter alia, to gloves, mittens and mitts (including those for sport or for protection), aprons and other protective clothing, braces, belts, bandoliers and wrist straps, but excluding watch straps (heading 91.13).

Heading CD Description Unit General EU EFTA SADC
4201.00 0 Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material kg 30% 20% 20% free
42.02 Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling-bags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping bags, wallets, purses, map-cases, cigarette- cases, tobacco-pouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder-boxes, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper:
4202.1 - Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels and similar containers:
4202.11 5 -- With outer surface of leather or of composition leather u 30% 20% 20% free
4202.12 1 -- With outer surface of plastics or of textile materials u 30% 20% 20% free
4202.19 6 -- Other u 30% 20% 20% free
4202.2 - Handbags, whether or not with shoulder strap, including those without handle:
4202.21 -- With outer surface of leather or of composition leather:
4202.21.10 7 --- Of ostrich leather u 30% 20% 20% free
4202.21.90 5 --- Other u 30% 20% 20% free
4202.22 6 -- With outer surface of sheeting of plastics or of textile materials u 30% 20% 20% free
4202.29 0 -- Other u 30% 20% 20% free
4202.3 - Articles of a kind normally carried in the pocket or in the handbag:
4202.31 -- With outer surface of leather or of composition leather:
4202.31.10 1 --- Of ostrich leather kg 30% 20% 20% free
4202.31.90 1 --- Other kg 30% 20% 20% free
4202.32 0 -- With outer surface of sheeting of plastics or of textile materials kg 30% 20% 20% free
4202.39 5 -- Other kg 30% 20% 20% free
4202.9 - Other:
4202.91 1 -- With outer surface of leather or of composition leather kg 30% 20% 20% free
4202.92 8 -- With outer surface of sheeting of plastics or of textile materials kg 30% 20% 20% free
4202.99 2 -- Other kg 30% 20% 20% free
42.03 Articles of apparel and clothing accessories, of leather or of composition leather:
4203.10 - Articles of apparel:
4203.10.10 4 -- Of ostrich leather kg 30% 20% 20% free
4203.10.90 8 -- Other kg 30% 20% 20% free
4203.2 - Gloves, mittens and mitts:
4203.21 3 -- Specially designed for use in sports kg 10% free free free
4203.29 4 -- Other kg 20% 20% 20% free
4203.30 - Belts and bandoliers:
4203.30.10 9 -- Of ostrich leather kg 30% 20% 20% free
4203.30.90 7 -- Other kg 30% 20% 20% free
4203.40 6 - Other clothing accessories kg 30% 20% 20% free
4205.00 Other articles of leather or of composition leather:
4205.00.10 2 - Articles of a kind used in machinery or mechanical appliances or for other technical uses kg free free free free
4205.00.90 0 - Other kg 15% 11% 11% free
4206.00 9 Articles of gut (excluding silk-worm gut), of goldbeater's skin, of bladders or of tendons kg 15% 10% 10% free
Chapter 43
Furskins and Artificial Fur; Manufactures thereof

Notes

1.

Throughout this Schedule references to "furskins" (excluding to raw furskins of heading 43.01), apply to hides or skins of all animals which have been tanned or dressed with the hair or wool on.

2.

This Chapter does not cover the following:

(a)

birdskins or parts of birdskins, with their feathers or down (heading 05.05 or 67.01);

(b)

raw hides or skins, with the hair or wool on, of Chapter 41 (see Note 1 (c) to that Chapter);

(c)

gloves, mittens and mitts, consisting of leather and furskin or of leather and artificial fur (heading 42.03);

(d)

articles of Chapter 64;

(e)

headgear or parts thereof of Chapter 65; or

(f)

articles of Chapter 95 (for example, toys, games, sports requisites).

3.

Heading 43.03 includes furskins and parts thereof, assembled with the addition of other materials, and furskins and parts thereof, sewn together in the form of garments or parts or accessories of garments or in the form of other articles.

4.

Articles of apparel and clothing accessories (except those excluded by Note 2) lined with furskin or artificial fur or to which furskin or artificial fur is attached on the outside except as mere trimming are to be classified in heading 43.03 or 43.04 as the case may be.

5.

Throughout this Schedule the expression "artificial fur" means any imitation of furskin consisting of wool, hair or other fibres gummed or sewn on to leather, woven fabric or other materials, but does not include imitation furskins obtained by weaving or knitting (generally, heading 58.01 or 60.01).

Heading CD Description Unit General EU EFTA SADC
43.01 Raw furskins (including heads, tails, paws and other pieces or cuttings, suitable for furriers' use) (excluding raw hides and skins of heading No. 41.01, 41.02 or 41.03):
4301.10 7 - Of mink, whole, with or without head, tail or paws kg free free free free
4301.30 6 - Of lamb, the following: Astrakhan, Broadtail, Caracul, Persian and similar lamb, Indian, Chinese, Mongolian or Tibetan lamb, whole, with or without head, tail or paws kg free free free free
4301.60 2 - Of fox, whole, with or without head, tail or paws kg free free free free
4301.80 9 - Other furskins, whole, with or without head, tail or paws kg free free free free
4301.90 3 - Heads, tails, paws and other pieces or cuttings, suitable for furrier's use kg free free free free
43.02 Tanned or dressed furskins (including heads, tails, paws and other pieces or cuttings), unassembled, or assembled (without the addition of other materials) (excluding those of heading 43.03):
4302.1 - Whole skins, with or without head, tail or paws, not assembled:
4302.11 7 -- Of mink kg 15% free free free
4302.19 -- Other:
4302.19.10 5 --- Of lamb, the following Astrakhan, Broadtail, Caracul, Persian and similar lamb, Indian, Chinese, Mongolian or Tibetan lamb kg free free free free
4302.19.90 3 --- Other kg 15% free free free
4302.20 5 - Heads, tails, paws and other pieces or cuttings, not assembled kg 15% free free free
4302.30 3 - Whole skins and pieces or cuttings thereof, assembled kg 15% free free free
43.03 Articles of apparel, clothing accessories and other articles of furskin:
4303.10 4 - Articles of apparel and clothing accessories kg 30% free free free
4303.90 0 - Other kg 30% free free free
4304.00 Artificial fur and articles thereof:
4304.00.10 0 - Articles of apparel and clothing accessories kg 30% free free free
4304.00.90 9 - Other kg 30% free free free

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