Chapter 41
  RAW HIDES AND SKINS (OTHER THAN FURSKINS) AND LEATHER
  Notes.
  1. This Chapter does not cover:
  (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, of deer, of roebucks or of dogs.
  2. (A) Headings 41.04 to 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 the Nomenclature the expression “composition leather” means only substances of the kind referred to in heading 41.15.
HS code Product description in English
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.
41012000 - Whole hides and skins, unsplit, 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
41015000 - Whole hides and skins, of a weight exceeding 16 kg
410190 - Other, including butts, bends and bellies:
41019010 - - Pre-tanned
41019090 - - Other
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.
41021000 - With wool on
  - Without wool on:
41022100 - - Pickled
41022900 - - Other
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.
41032000 - Of reptiles
41033000 - Of swine
41039000 - Other
4104 Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared.
  - In the wet state (including wet-blue):
410411 - - Full grains, unsplit; grain splits:
41041110 - - - Of bovine, vegetable tanned
41041190 - - - Other
41041900 - - Other
  - In the dry state (crust):
41044100 - - Full grains, unsplit; grain splits
41044900 - - Other
4105 Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared.
41051000 - In the wet state (including wet-blue)
41053000 - In the dry state (crust)
4106 Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split, but not further prepared.
  - Of goats or kids:
41062100 - - In the wet state (including wet-blue)
41062200 - - In the dry state (crust)
  - Of swine:
41063100 - - In the wet state (including wet-blue)
41063200 - - In the dry state (crust)
41064000 - Of reptiles
  - Other:
41069100 - - In the wet state (including wet-blue)
41069200 - - In the dry state (crust)
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 heading 41.14.
  - Whole hides and skins:
41071100 - - Full grains, unsplit
41071200 - - Grain splits
41071900 - - Other
  - Other, including sides:
41079100 - - Full grains, unsplit
41079200 - - Grain splits
41079900 - - Other
41120000 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 heading 41.14.
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 heading 41.14.
41131000 - Of goats or kids
41132000 - Of swine
41133000 - Of reptiles
41139000 - Other
4114 Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather.
41141000 - Chamois (including combination chamois) leather
41142000 - 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 or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour.
41151000 - Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls
41152000 - Parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour