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 05.1 I );

 

(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, tamed or dressed (Chapter 43);the followin are, however, to be classified in Chapter 41, namely, raw hides and skins with the hair or woo 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 taming (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.

 

Explanatory remarks to chapter 41

 

The importation of hides, skins and leather of religiously banned animals as well as those of religiously allowed animals but slaughtered according to non ‑ Islamic rites is prohibited.