Part Part 41 - Customs Tariff Act 1987

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 (0511);

(b) Birdskins or parts of birdskins, with their feathers or down, of 0505 or 6701.00.00; 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 reindeer, of elk, of deer, of roebucks or of dogs.

2.- Throughout this Schedule “composition leather” means only substances of the kind referred to in 4111.00.00.

4101	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:

4101.10.00	- 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
4101.2	- Other hides and skins of bovine animals, fresh or wet-salted:
4101.21.00	- - Whole	2%
4101.22.00	- - Butts and bends	2%
4101.29.00	- - Other	2%
4101.30.00	- Other hides and skins of bovine animals, otherwise preserved	Free
4101.40.00	- Hides and skins of equine animals	Free
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:
4102.10.00	- With wool on	2%

	SCHEDULE 3—continued
4105	SHEEP OR LAMB SKIN LEATHER, WITHOUT WOOL ON, OTHER THAN LEATHER OF 4108.00.00 OR 4109.00.00:
4105.1	-Tanned or retanned but not further prepared, whether or not split:
4105.11.00	- - Vegetable pre-tanned	2%
4105.12.00	- - Otherwise pre-tanned	2%
4105.19.00	- - Other	15%DC:10%
4105.20.00	- Parchment-dressed or prepared after tanning	15%DC:10%
4106	GOAT OR KID SKIN LEATHER, WITHOUT HAIR ON, OTHER THAN LEATHER OF 4108.00.00 OR 4109.00.00:
4106.1	- Tanned or retanned but not further pepared, whether or not split:
4106.11.00	- - Vegetable pre-tanned	2%
4106.12.00	- - Otherwise pre-tanned	2%
4106.19.00	- - Other	15%DC:10%
4106.20.00	- Parchment-dressed or prepared after tanning	15%DC:10%
4107	LEATHER OF OTHER ANIMALS, WITHOUT HAIR ON, OTHER THAN LEATHER OF 4108.00.00 OR 4109.00.00:
4107.10.00	- Of swine	15%DC:10%
4107.2	- Of reptiles:
4107.21.00	- - Vegetable pre-tanned	2%
4107.29.00	- - Other	15%DC:10%
4107.90.00	- Of other animals	15%DC:10%
4108.00.00	CHAMOIS (INCLUDING COMBINATION CHAMOIS) LEATHER	15%DC:10%
4109.00.00	PATENT LEATHER AND PATENT LAMINATED LEATHER; METALLISED LEATHER	15%DC:10%
4110.00.00	PARINGS AND OTHER WASTE OF LEATHER OR OF COMPOSITION LEATHER, NOT SUITABLE FOR THE MANUFACTURE OF LEATHER ARTICLES; LEATHER DUST, POWDER AND FLOUR	2%
4111.00.00	COMPOSITION LEATHER WITH A BASIS OF LEATHER OR LEATHER FIBRE, IN SLABS, SHEETS OR STRIP, WHETHER OR NOT IN ROLLS	15%DC:10%

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