Chapter notes
CHAPTER 41
RAW HIDES AND SKINS (OTHER THAN FURSKINS) AND LEATHER
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 6701.00;
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.