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4101
| 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 |
4102
| 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, other than those excluded by Note 1(c) to this Chapter |
4103
| 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, other than those excluded by Note 1(b) or 1(c) to this Chapter |
4104
| Tanned or crust hides and skins of bovine (including baffalo) or equine animals, without hair on, whether or not split, but not further prepared |
4105
| Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared |
4106
| Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split, but not further prepared |
4107
| 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, other than leather of 4114 |
4112
| Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of 4114 |
4113
| Leather further prepared after tanning or crusting, including parchment-dressed leather, of other animals, without wool or hair on, whether or not split, other than leather of 4114 |
4114
| Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather |
4115
| 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, not suitable for the manufacture of leather articles; leather dust, powder and flour |
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NOTES
1. This Chapter does not cover:
(a) Parings or similar waste, of raw hides or skins (0511);
(b) Birdskins or parts of birdskins, with their feathers or down, of 0505 or 6701; 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 reindeer, of elk, of deer, of roebucks or of dogs.
2. (A) Headings 4104 to 4106 do not cover hides and skins which have undergone a tanning (including pre-tanning) process which is reversible (4101 to 4103, as the case may be).
(B) For the purposes of 4104 to 4106, the term "crust" includes hides and skins that have been retanned, coloured or fat-liquored (stuffed) prior to drying.
3. Throughout this Classification "composition leather" means only substances of the kind referred to in 4115.
SECTION 08 - RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES THEREOF; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILK-WORM GUT)
CHAPTER 41 - RAW HIDES AND SKINS (OTHER THAN FURSKINS) AND LEATHER
NOTE: For goods exempt from Export Entry, refer to Explanatory Notes, 1.5 Instructions for Completing an Export Entry.
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Heading no | HS
code | Export Statistical
Item | Unit of quantity |
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4101 | |
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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:
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- Whole hides and skins, of a weight per skin not exceeding 8 kg when simply dried, 10 kg when dry-salted, or 16 kg when fresh, wet-salted or otherwise preserved:
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-- Bovine:
--- Raw hides and skins (no processing beyond drying or salting)
--- Partially processed hides and skins
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- Whole hides and skins, of a weight exceeding 16 kg:
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-- Bovine:
--- Raw hides and skins (no processing beyond drying or salting)
--- Partially processed hides and skins
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- Other, including butts, bends and bellies:
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4102 |
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RAW SKINS OF SHEEP OR LAMBS (FRESH, SALTED, DRIED, LIMED, PICKLED OR OTHERWISE PRESERVED, BUT NOT TANNED, PARCHMENT-DRESSED OR FURTHER PREPARED), WHETHER OR NOT WITH WOOL ON OR SPLIT, OTHER THAN THOSE EXCLUDED BY NOTE 1 (C) TO THIS CHAPTER:
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-- Lamb (except pieces):
--- Raw hides and skins (no processing beyond drying or salting)
--- Partially processed hides and skins
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-- Other:
--- Raw hides and skins (no processing beyond drying or salting)
--- Partially processed hides and skins
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4103 |
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OTHER RAW HIDES AND SKINS (FRESH, SALTED, DRIED, LIMED, PICKLED OR OTHERWISE PRESERVED, BUT NOT TANNED, PARCHMENT-DRESSED OR FURTHER PREPARED), WHETHER OR NOT DEHAIRED OR SPLIT, OTHER THAN THOSE EXCLUDED BY NOTE 1 (B) OR 1 (C) TO THIS CHAPTER:
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-- Of crocodiles:
--- Fresh water (Crocodylus johnstoni)
--- Salt water (Crocodylus porosus)
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4103.90.20
4103.90.30
4103.90.40
4103.90.96
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-- Of kangaroo
-- Of deer
-- Of ostrich (without feathers or down)
-- Other
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4104 |
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TANNED OR CRUST HIDES AND SKINS OF BOVINE (INCLUDING BUFFALO) OR EQUINE ANIMALS, WITHOUT HAIR ON, WHETHER OR NOT SPLIT, BUT NOT FURTHER PREPARED:
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- In the wet state (including wet-blue):
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-- Full grains, unsplit; grain splits:
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4104.11.12
4104.11.13
4104.11.16
4104.11.19
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--- Bovine:
---- Wet blue (chrome tanned)
---- Wet white (alum sulphate pretanned)
---- Vegetable pretanned
---- Other
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- In the dry state (crust):
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-- Full grains, unsplit; grain splits:
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4105 |
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TANNED OR CRUST SKINS OF SHEEP OR LAMBS, WITHOUT WOOL ON, WHETHER OR NOT SPLIT, BUT NOT FURTHER PREPARED:
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- In the wet state (including wet-blue)
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- In the dry state (crust)
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4106 |
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TANNED OR CRUST HIDES AND SKINS OF OTHER ANIMALS, WITHOUT WOOL OR HAIR ON, WHETHER OR NOT SPLIT, BUT NOT FURTHER PREPARED:
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-- In the wet state (including wet-blue)
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-- In the dry state (crust)
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-- In the wet state (including wet-blue)
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-- In the dry state (crust)
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-- Of crocodiles:
--- Fresh water (Crocodylus johnstoni)
--- Salt water (Crocodylus porosus)
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-- In the wet state (including wet-blue):
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4106.91.10
4106.91.20
4106.91.30
4106.91.93
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--- Of kangaroo
--- Of deer
--- Of ostrich (without feathers or down)
--- Other
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-- In the dry state (crust):
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4106.92.40
4106.92.50
4106.92.62
4106.92.95
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--- Of kangaroo
--- Of deer
--- Of ostrich (without feathers or down)
--- Other
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4107 |
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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, OTHER THAN LEATHER OF 4114:
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- Other, including sides:
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4112 |
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LEATHER FURTHER PREPARED AFTER TANNING OR CRUSTING, INCLUDING PARCHMENT-DRESSED LEATHER, OF SHEEP OR LAMB, WITHOUT WOOL ON, WHETHER OR NOT SPLIT, OTHER THAN LEATHER OF 4114
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4113 |
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LEATHER FURTHER PREPARED AFTER TANNING OR CRUSTING, INCLUDING PARCHMENT-DRESSED LEATHER, OF OTHER ANIMALS, WITHOUT WOOL OR HAIR ON, WHETHER OR NOT SPLIT, OTHER THAN LEATHER OF 4114:
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-- Of crocodiles:
--- Fresh water (Crocodylus johnstoni)
--- Salt water (Crocodylus porosus)
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4113.90.20
4113.90.30
4113.90.40
4113.90.93
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-- Of kangaroo
-- Of deer
-- Of ostrich (without feathers or down)
-- Other
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4114 |
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CHAMOIS (INCLUDING COMBINATION CHAMOIS) LEATHER; PATENT LEATHER AND PATENT LAMINATED LEATHER; METALLISED LEATHER:
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- Chamois (including combination chamois) leather
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- Patent leather and patent laminated leather; metallised leather
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4115 |
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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:
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- Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls
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- Parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour
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(A) Fur-bearing animals (including rabbits, foxes and possums) should be reported in Chapter 43.
ISSUE DATE: 1 JANUARY 2002
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