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- 8 : 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 No. 05.11);
(b) Birdskins or parts of birdskins, with their feathers or down, of heading No. 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. Throughout this Schedule, the expression "composition leather" means only substances of the kind referred to in heading No. 41.11.
| Heading No. | Sub-heading No. | Description of article | Rate of duty | |
| Standard | Preferential Areas |
|||
| (1) | (2) | (3) | (4) | (5) |
| 41.01 | Raw hides and skins of bovine 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 | |||
| 4101.10 | - Whole hides and skins of bovine animals, of a weight per skin not exceeding 8 kg. when simply dried, 10 kg. when dry-salted, or 14 kg. when fresh, wet-salted or otherwise preserved | Free | ||
| - Other hides and skins of bovine animals, fresh or wet-salted: | ||||
| 4101.21 | --Whole | Free | ||
| 4101.22 | -- Butts and bends | Free | ||
| 4101.29 | --Other | Free | ||
| 4101.30 | - Other hides and skins of bovine animals, otherwise preserved | Free | ||
| 41.02 | 4101.40 | - Hides and skins of equine animals 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 | Free | |
| 4102.10 | - With wool on | Free | ||
| - Without wool on: | ||||
| 4102.21 | --Pickled | Free | ||
| 4102.29 | --Other | 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 | - Of goats or kids | Free | ||
| 4103.20 | - Of reptiles | Free | ||
| 4103.90 | -Other | Free | ||
| 41.04 | Leather of bovine or equine animals, without hair on, other than leather of heading No.41.08or41.09 | |||
| 4104.10 | - Whole bovine skin leather, of a unit surface area not exceeding 28 square feet (2.6 m2) | 25% | ||
| - Other bovine leather and equine leather, tanned or retanned but not further prepared, whether or not split: | ||||
| 4104.21 | -- Bovine leather, vegetable pre-tanned | 25% | ||
| 4104.22 | -- Bovine leather, otherwise pre-tanned | 25% | ||
| 4104.29 | --Other | 25% | ||
| - Other bovine leather and equine leather, parchment-dressed or prepared after tanning: | ||||
| 4104.31 | -- Full grains and full grain splits | 25% | ||
| 4104.39 | --Other | 25% | ||
| 41.05 | Sheep or lamb skin leather, without wool on, other than leather of heading No. 41.08or41.09 | |||
| - Tanned or retanned but not further prepared, whether or not split: | ||||
| 4105.11 | -- Vegetable pre-tanned | 25% | ||
| 4105.12 | -- Otherwise pre-tanned | 25% | ||
| 4105.19 | --Other | 25% | ||
| 4105.20 | - Parchment-dressed or prepared after tanning | 25% | ||
| 41.06 | Goat or kid skin leather, without hair on, other than leather of heading No. 41.08 or 41.09 | |||
| - Tanned or retanned but not further prepared, whether or not split: | ||||
| 4106.11 | -- Vegetable pre-tanned | 25% | ||
| 4106.12 | -- Otherwise pre-tanned | 25% | ||
| 4106.19 | --Other | 25% | ||
| 4106.20 | - Parchment-dressed or prepared after tanning | 25% | ||
| 41.07 | Leather of other animals, without hair on, other than leather of heading No. 41.08 or 41.09 | |||
| 4107.10 | - Of swine | 25% | ||
| - Of reptiles: | ||||
| 4107.21 | -- Vegetable pre-tanned | 25% | ||
| 4107.29 | --Other | 25% | ||
| 4107.90 | - Of other animals | 25% | ||
| 41.08 | 4108.00 | Chamois (including combination chamois) leather | 25% | |
| 41.09 | 4109.00 | Patent leather and patent laminated leather; metallised leather | 25% | |
| 41.10 | 4110.00 | Parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour | 25% | |
| 41.11 | 4111.00 | Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls | 25% | |
