Section VIII

 

                                                      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

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 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

 

Heading

 

H.S.Code

Description

Statutory

Rate of

Import Duty

Statistical

Unit

Statutory

Rate of

Export Duty

(1)

(2)

(3)

               (4)

          (5)

       (6)

 

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.

 

 

 

 

4101.20.00

-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

0%          

kg

Free

 

4101.50.00

-Whole hides and skins, of a weight exceeding 16 kg.

0%          

kg

Free

 

4101.90.00

-Other, including butts, bends and bellies

0%          

kg

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, other than those excluded by Note

1(c) to this Chapter.

 

 

 

 

4102.10.00             

-With wool on

0%          

kg

Free

 

 

-Without wool on:

 

 

 

 

4102.21.00

--Pickled 

0%          

kg

Free

 

4102.29.00

--Other

0%          

kg

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, other than those excluded by Note 1(b)

or 1(c) to this Chapter.

 

 

 

 

4103.10.00

-Of goats or kids

0%          

kg

Free

 

4103.20.00

-Of reptiles             

0%          

kg

Free

 

4103.30.00

-Of swine

0%          

kg

Free

 

4103.90.00

-Other

0%          

kg

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 but not further prepared

 

 

 

 

 

-In the wet state (including wet-blue):

 

 

 

 

4104.11.00

--Full grains, unsplit; grain splits

0%          

kg

Free

 

4104.19.00

--Other

0%          

kg

Free

 

 

-In the dry state (crust):

 

 

 

 

4104.41.00

‑‑Full grains, unsplit; grain splits

0%          

kg

Free

 

4104.49.00

--Other

0%          

kg

Free

41.05

 

-Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared

 

 

 

 

4105.10.00

-In the wet state (including wet-blue)       

0%          

kg

Free

 

4105.30.00

-In the dry state (crust)

0%          

kg

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.

 

 

 

 

 

-Of goats or kids:

 

 

 

 

4106.21.00

--In the wet state (including wet-blue)     

0%          

kg

Free

 

4106.22.00             

--In the dry state (crust)

0%          

kg

Free

 

 

-Of swine:

 

 

 

 

4106.31.00

--In the wet state (including wet-blue)     

0%          

kg

Free

 

4106.32.00             

--In the dry state (crust)

0%          

kg

Free

 

4106.40.00

-Of reptiles

0%          

kg

Free

 

 

-Other   

 

 

 

 

4106.91.00

--In the wet state (including wet-blue)     

0%          

kg

Free

 

4106.92.00

--In the dry state (crust)

0%          

kg

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, other than leather of heading 41.14.

 

 

 

 

 

-Whole hides and skins:

 

 

 

 

4107.11.00             

--Full grains, unsplit

0%          

kg

Free

 

4107.12.00

--grain splits

0%          

kg

Free

 

4107.19.00             

--Other 

0%          

kg

Free

 

 

-Other, including sides:

 

 

 

 

4107.91.00

--Full grains, unsplit

0%          

kg

Free

 

4107.92.00

--grain splits

0%          

kg

Free

 

4107.99.00             

--Other

0%          

kg

Free

41.12

4112.00.00

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.

0%          

kg

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, other than leather of heading 41.14.