Commission Implementing Regulation (EU) No 927/2012Show full title

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 SILKWORM 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 0511);

(b)

birdskins or parts of birdskins, with their feathers or down, of heading 0505 or 6701; 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 4104 to 4106 do not cover hides and skins which have undergone a tanning (including pre-tanning) process which is reversible (headings 4101 to 4103, as the case may be).

(B)

For the purposes of headings 4104 to 4106, 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 4115.

CN code	Description	Conventional rate of duty (%)	Supplementary unit
4101	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
410120	Whole hides and skins, unsplit, 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
41012010	Fresh	Free	p/st
41012030	Wet-salted	Free	p/st
41012050	Dried or dry-salted	Free	p/st
41012080	Other	Free	p/st
410150	Whole hides and skins, of a weight exceeding 16 kg
41015010	Fresh	Free	p/st
41015030	Wet-salted	Free	p/st
41015050	Dried or dry-salted	Free	p/st
41015090	Other	Free	p/st
41019000	Other, including butts, bends and bellies	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
410210	With wool on
41021010	Of lambs	Free	p/st
41021090	Other	Free	p/st
Without wool on
41022100	Pickled	Free	p/st
41022900	Other	Free	p/st
4103	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
41032000	Of reptiles	Free	p/st
41033000	Of swine	Free	p/st
41039000	Other	Free	—
4104	Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared
In the wet state (including wet-blue)
410411	Full grains, unsplit; grain splits
41041110	Whole bovine (including buffalo) hides and skins, of a unit surface area not exceeding 28 square feet (2,6 m2)	Free	p/st
Other
Of bovine (including buffalo) animals
41041151	Whole hides and skins, of a unit surface area exceeding 28 square feet (2,6 m2)	Free	p/st
41041159	Other	Free	p/st
41041190	Other	5,5	p/st
410419	Other
41041910	Whole bovine (including buffalo) hides and skins, of a unit surface area not exceeding 28 square feet (2,6 m2)	Free	p/st
Other
Of bovine (including buffalo) animals
41041951	Whole hides and skins, of a unit surface area exceeding 28 square feet (2,6 m2)	Free	p/st
41041959	Other	Free	p/st
41041990	Other	5,5	p/st
In the dry state (crust)
410441	Full grains, unsplit; grain splits
Whole bovine (including buffalo) hides and skins, of a unit surface area not exceeding 28 square feet (2,6 m2)
41044111	East India kip, whole, whether or not the heads and legs have been removed, each of a net weight of not more than 4,5 kg, not further prepared than vegetable tanned, whether or not having undergone certain treatments, but obviously unsuitable for immediate use for the manufacture of leather articles	Free	p/st
41044119	Other	6,5	p/st
Other
Of bovine (including buffalo) animals
41044151	Whole hides and skins, of a unit surface area exceeding 28 square feet (2,6 m2)	6,5	p/st
41044159	Other	6,5	p/st
41044190	Other	5,5	p/st
410449	Other
Whole bovine (including buffalo) hides and skins, of a unit surface area not exceeding 28 square feet (2,6 m2)
41044911	East India kip, whole, whether or not the heads and legs have been removed, each of a net weight of not more than 4,5 kg, not further prepared than vegetable tanned, whether or not having undergone certain treatments, but obviously unsuitable for immediate use for the manufacture of leather articles	Free	p/st
41044919	Other	6,5	p/st
Other
Of bovine (including buffalo) animals
41044951	Whole hides and skins, of a unit surface area exceeding 28 square feet (2,6 m2)	6,5	p/st
41044959	Other	6,5	p/st
41044990	Other	5,5	p/st
4105	Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared
41051000	In the wet state (including wet-blue)	2	p/st
410530	In the dry state (crust)
41053010	Vegetable pre-tanned Indian hair sheep, whether or not having undergone certain treatments, but obviously unsuitable for immediate use for the manufacture of leather articles	Free	p/st
41053090	Other	2	p/st
4106	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
41062100	In the wet state (including wet-blue)	2	p/st
410622	In the dry state (crust)
41062210	Vegetable pre-tanned Indian goat or kid, whether or not having undergone certain treatments, but obviously unsuitable for immediate use for the manufacture of leather articles	Free	p/st
41062290	Other	2	p/st
Of swine
41063100	In the wet state (including wet-blue)	2	p/st
41063200	In the dry state (crust)	2	p/st
410640	Of reptiles
41064010	Vegetable pre-tanned	Free	p/st
41064090	Other	2	p/st
Other
41069100	In the wet state (including wet-blue)	2	—
41069200	In the dry state (crust)	2	p/st
4107	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 4114
Whole hides and skins
410711	Full grains, unsplit
Bovine (including buffalo) leather, of a unit surface area not exceeding 28 square feet (2,6 m2)
41071111	Boxcalf	6,5	m2
41071119	Other	6,5	m2
41071190	Other	6,5	m2
410712	Grain splits
Bovine (including buffalo) leather, of a unit surface area not exceeding 28 square feet (2,6 m2)
41071211	Boxcalf	6,5	m2
41071219	Other	6,5	m2
Other
41071291	Bovine (including buffalo) leather	5,5	m2
41071299	Equine leather	6,5	m2
410719	Other
41071910	Bovine (including buffalo) leather, of a unit surface area not exceeding 28 square feet (2,6 m2)	6,5	m2
41071990	Other	6,5	m2
Other, including sides
410791	Full grains, unsplit
41079110	Sole leather	6,5	—
41079190	Other	6,5	m2
410792	Grain splits
41079210	Bovine (including buffalo) leather	5,5	m2
41079290	Equine leather	6,5	m2
410799	Other
41079910	Bovine (including buffalo) leather	6,5	m2
41079990	Equine leather	6,5	m2
4108
4109
4110
4111
41120000	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 4114	3,5	m2
4113	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 4114
41131000	Of goats or kids	3,5	m2
41132000	Of swine	2	m2
41133000	Of reptiles	2	m2
41139000	Other	2	m2
4114	Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather
411410	Chamois (including combination chamois) leather
41141010	Of sheep or lambs	2,5	p/st
41141090	Of other animals	2,5	p/st
41142000	Patent leather and patent laminated leather; metallised leather	2,5	m2
4115	Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls; parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour
41151000	Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls	2,5	—
41152000	Parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour	Free	—

CHAPTER 42 ARTICLES OF LEATHER; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILKWORM GUT)

Notes

1. For the purposes of this chapter, the term ‘leather’ includes chamois (including combination chamois) leather, patent leather, patent laminated leather and metallised leather.

2. This chapter does not cover:

(a)

sterile surgical catgut or similar sterile suture materials (heading 3006);

(b)

articles of apparel and clothing accessories (except gloves, mittens and mitts), lined with furskin or artificial fur or to which furskin or artificial fur is attached on the outside except as mere trimming (heading 4303 or 4304);

(c)

made-up articles of netting (heading 5608);

(d)

articles of Chapter 64;

(e)

headgear or parts thereof of Chapter 65;

(f)

whips, riding-crops or other articles of heading 6602;

(g)

cuff links, bracelets or other imitation jewellery (heading 7117);

(h)

fittings or trimmings for harness, such as stirrups, bits, horse brasses and buckles, separately presented (generally, Section XV);

(ij)

strings, skins for drums or the like, or other parts of musical instruments (heading 9209);

(k)

articles of Chapter 94 (for example, furniture, lamps and lighting fittings);

(l)

articles of Chapter 95 (for example, toys, games, sports requisites); or

(m)

buttons, press-fasteners, snap-fasteners, press studs, button moulds or other parts of these articles, button blanks, of heading 9606.

3.

(A)

In addition to the provisions of note 2 above, heading 4202 does not cover:

(a)

bags made of sheeting of plastics, whether or not printed, with handles, not designed for prolonged use (heading 3923);

(b)

articles of plaiting materials (heading 4602).

(B)

Articles of headings 4202 and 4203 which have parts of precious metal or metal clad with precious metal, of natural or cultured pearls, of precious or semi-precious stones (natural, synthetic or reconstructed) remain classified in those headings, even if such parts constitute more than minor fittings or minor ornamentation, provided that these parts do not give the articles their essential character. If, on the other hand, the parts give the articles their essential character, the articles are to be classified in Chapter 71.

4. For the purposes of heading 4203, the expression ‘articles of apparel and clothing accessories’ applies, inter alia, to gloves, mittens and mitts (including those for sport or for protection), aprons and other protective clothing, braces, belts, bandoliers and wrist straps, but excluding watch straps (heading 9113).

Additional note

1. For the purposes of the subheadings of heading 4202, the term ‘outer surface’ is to refer to the material of the outer surface of the container being visible to the naked eye, even where this material is the outer layer of a combination of materials which makes up the outer material of the container.

CN code	Description	Conventional rate of duty (%)	Supplementary unit
42010000	Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle-cloths, saddlebags, dog coats and the like), of any material	2,7	—
4202	Trunks, suitcases, vanity cases, executive-cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling-bags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping-bags, wallets, purses, map-cases, cigarette-cases, tobacco-pouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder boxes, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper
Trunks, suitcases, vanity cases, executive-cases, briefcases, school satchels and similar containers
420211	With outer surface of leather or of composition leather
42021110	Executive-cases, briefcases, school satchels and similar containers	3	p/st
42021190	Other	3	—
420212	With outer surface of plastics or of textile materials
In the form of plastic sheeting
42021211	Executive-cases, briefcases, school satchels and similar containers	9,7	p/st
42021219	Other	9,7	—
42021250	Of moulded plastic material	5,2	—
Of other materials, including vulcanised fibre
42021291	Executive-cases, briefcases, school satchels and similar containers	3,7	p/st
42021299	Other	3,7	—
420219	Other
42021910	Of aluminium	5,7	—
42021990	Of other materials	3,7	—
Handbags, whether or not with shoulder strap, including those without handle
42022100	With outer surface of leather or of composition leather	3	p/st
420222	With outer surface of plastic sheeting or of textile materials
42022210	Of plastic sheeting	9,7	p/st
42022290	Of textile materials	3,7	p/st
42022900	Other	3,7	p/st
Articles of a kind normally carried in the pocket or in the handbag
42023100	With outer surface of leather or of composition leather	3	—
420232	With outer surface of plastic sheeting or of textile materials
42023210	Of plastic sheeting	9,7	—
42023290	Of textile materials	3,7	—
42023900	Other	3,7	—
Other
420291	With outer surface of leather or of composition leather
42029110	Travelling-bags, toilet bags, rucksacks and sports bags	3	—
42029180	Other	3	—
420292	With outer surface of plastic sheeting or of textile materials
Of plastic sheeting
42029211	Travelling-bags, toilet bags, rucksacks and sports bags	9,7	—
42029215	Musical instrument cases	6,7	—
42029219	Other	9,7	—
Of textile materials
42029291	Travelling-bags, toilet bags, rucksacks and sports bags	2,7	—
42029298	Other	2,7	—
42029900	Other	3,7	—
4203	Articles of apparel and clothing accessories, of leather or of composition leather
42031000	Articles of apparel	4	—
Gloves, mittens and mitts
42032100	Specially designed for use in sports	9	pa
420329	Other
42032910	Protective for all trades	9	pa
42032990	Other	7	pa
42033000	Belts and bandoliers	5	—
42034000	Other clothing accessories	5	—
4204
420500	Other articles of leather or of composition leather
Of a kind used in machinery or mechanical appliances or for other technical uses
42050011	Conveyor or transmission belts or belting	2	—
42050019	Other	3	—
42050090	Other	2,5	—
42060000	Articles of gut (other than silkworm gut), of goldbeater's skin, of bladders or of tendons	1,7	—

CHAPTER 43 FURSKINS AND ARTIFICIAL FUR; MANUFACTURES THEREOF

Notes

1. Throughout the nomenclature, references to ‘furskins’, other than to raw furskins of heading 4301, apply to hides or skins of all animals which have been tanned or dressed with the hair or wool on.

2. This chapter does not cover:

(a)

birdskins or parts of birdskins, with their feathers or down (heading 0505 or 6701);

(b)

raw hides or skins, with the hair or wool on, of Chapter 41 (see note 1(c) to that chapter);

(c)

gloves, mittens and mitts consisting of leather and furskin or of leather and artificial fur (heading 4203);

(d)

articles of Chapter 64;

(e)

headgear or parts thereof of Chapter 65; or

(f)

articles of Chapter 95 (for example, toys, games, sports requisites).

3. Heading 4303 includes furskins and parts thereof, assembled with the addition of other materials, and furskins and parts thereof, sewn together in the form of garments or parts or accessories of garments or in the form of other articles.

4. Articles of apparel and clothing accessories (except those excluded by note 2) lined with furskin or artificial fur or to which furskin or artificial fur is attached on the outside except as mere trimming are to be classified in heading 4303 or 4304, as the case may be.

5. Throughout the nomenclature, the expression ‘artificial fur’ means any imitation of furskin consisting of wool, hair or other fibres gummed or sewn on to leather, woven fabric or other materials, but does not include imitation furskins obtained by weaving or knitting (generally, heading 5801 or 6001).

CN code	Description	Conventional rate of duty (%)	Supplementary unit
4301	Raw furskins (including heads, tails, paws and other pieces or cuttings, suitable for furriers' use), other than raw hides and skins of heading 4101, 4102 or 4103
43011000	Of mink, whole, with or without head, tail or paws	Free	p/st
43013000	Of lamb, the following: Astrakhan, Broadtail, Caracul, Persian and similar lamb, Indian, Chinese, Mongolian or Tibetan lamb, whole, with or without head, tail or paws	Free	p/st
43016000	Of fox, whole, with or without head, tail or paws	Free	p/st
43018000	Other furskins, whole, with or without head, tail or paws	Free	—
43019000	Heads, tails, paws and other pieces or cuttings, suitable for furriers' use	Free	—
4302	Tanned or dressed furskins (including heads, tails, paws and other pieces or cuttings), unassembled, or assembled (without the addition of other materials) other than those of heading 4303
Whole skins, with or without head, tail or paws, not assembled
43021100	Of mink	Free	p/st
430219	Other
43021915	Of beaver, muskrat or fox	Free	p/st
43021935	Of rabbit or hare	Free	p/st
Of seal
43021941	Of whitecoat pups of harp seal or of pups of hooded seal (blue-backs)	2,2	p/st
43021949	Other	2,2	p/st
Of sheep or lambs
43021975	Of lamb, the following: Astrakhan, Broadtail, Caracul, Persian and similar lamb, Indian, Chinese, Mongolian or Tibetan lamb	Free	p/st
43021980	Other	2,2	p/st
43021999	Other	2,2	—
43022000	Heads, tails, paws and other pieces or cuttings, not assembled	Free	—
430230	Whole skins and pieces or cuttings thereof, assembled
43023010	‘Dropped’ furskins	2,7	—
Other
43023025	Of rabbit or hare	2,2	p/st
Of seal
43023051	Of whitecoat pups of harp seal or of pups of hooded seal (blue-backs)	2,2	p/st
43023055	Other	2,2	p/st
43023099	Other	2,2	—
4303	Articles of apparel, clothing accessories and other articles of furskin
430310	Articles of apparel and clothing accessories
43031010	Of furskins of whitecoat pups of harp seal or of pups of hooded seal (blue-backs)	3,7	—
43031090	Other	3,7	—
43039000	Other	3,7	—
43040000	Artificial fur and articles thereof	3,2	—