SECTION VIII · Chapitre 41
Raw hides and skins (other than furskins) and leather
Nomenclature et taux 2026 du tarif consolidé BT2026. SOURCE
Notes de chapitre (8)
Notes
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 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 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.
| Code SH | Description | Unité | Droit d'importation ordinaire | MFN | VAT |
|---|---|---|---|---|---|
| 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 | ||||
| 4101.20.00 | - 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 | kg/m | 5% | 0% | * / 5 / 8 / 10 (plusieurs taux) |
| 4101.50.00 | - Whole hides and skins, of a weight exceeding 16 kg | kg/m | 5% | 0% | * / 5 / 8 / 10 (plusieurs taux) |
| 4101.90 | - Other, including butts, bends and bellies: | ||||
| 4101.90.10 | - - Pre-tanned | kg/m | 7,5% | 5% | * / 5 / 8 / 10 (plusieurs taux) |
| 4101.90.90 | - - Other | kg/m | 5% | 0% | * / 5 / 8 / 10 (plusieurs taux) |
| 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 | kg/m/m2 | 5% | 0% | * / 5 / 8 / 10 (plusieurs taux) |
| - Without wool on: | |||||
| 4102.21.00 | - - Pickled | kg/m/m2 | 5% | 0% | * / 5 / 8 / 10 (plusieurs taux) |
| 4102.29.00 | - - Other | kg/m/m2 | 5% | 0% | * / 5 / 8 / 10 (plusieurs taux) |
| 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 | ||||
| 4103.20.00 | - Of reptiles | kg/m/m2 | 5% | 0% | * / 5 / 8 / 10 (plusieurs taux) |
| 4103.30.00 | - Of swine | kg/m/m2 | 7,5% | 5% | * / 5 / 8 / 10 (plusieurs taux) |
| 4103.90.00 | - Other | kg/m/m2 | 5% | 0% | * / 5 / 8 / 10 (plusieurs taux) |
| 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): | |||||
| 4104.11 | - - Full grains, unsplit; grain splits: | ||||
| 4104.11.10 | - - - Of bovine, vegetable tanned | kg/m/m2 | 4,5% | 3% | 8 / 10 (plusieurs taux) |
| 4104.11.90 | - - - Other | kg/m/m2 | 4,5% | 3% | 8 / 10 (plusieurs taux) |
| 4104.19.00 | - - Other | kg/m/m2 | 4,5% | 3% | 8 / 10 (plusieurs taux) |
| - In the dry state (crust): | |||||
| 4104.41.00 | - - Full grains, unsplit; grain splits | kg/m/m2 | 7,5% | 5% | 8 / 10 (plusieurs taux) |
| 4104.49.00 | - - Other | kg/m/m2 | 7,5% | 5% | 8 / 10 (plusieurs taux) |
| 4105 | Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared | ||||
| 4105.10.00 | - In the wet state (including wet-blue) | kg/m/m2 | 5% | 0% | 8 / 10 (plusieurs taux) |
| 4105.30.00 | - In the dry state (crust) | kg/m/m2 | 7,5% | 5% | 8 / 10 (plusieurs taux) |
| 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: | |||||
| 4106.21.00 | - - In the wet state (including wet-blue) | kg/m/m2 | 5% | 0% | 8 / 10 (plusieurs taux) |
| 4106.22.00 | - - In the dry state (crust) | kg/m/m2 | 7,5% | 5% | 8 / 10 (plusieurs taux) |
| - Of swine: | |||||
| 4106.31.00 | - - In the wet state (including wet-blue) | kg/m/m2 | 5% | 0% | 8 / 10 (plusieurs taux) |
| 4106.32.00 | - - In the dry state (crust) | kg/m/m2 | 5% | 0% | 8 / 10 (plusieurs taux) |
| 4106.40.00 | - Of reptiles | kg/m/m2 | 5% | 0% | 8 / 10 (plusieurs taux) |
| - Other: | |||||
| 4106.91.00 | - - In the wet state (including wet-blue) | kg/m/m2 | 5% | 0% | 8 / 10 (plusieurs taux) |
| 4106.92.00 | - - In the dry state (crust) | kg/m/m2 | 7,5% | 5% | 8 / 10 (plusieurs taux) |
| 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 41.14 | ||||
| - Whole hides and skins: | |||||
| 4107.11.00 | - - Full grains, unsplit | kg/m/m2 | 15% | 10% | 8 / 10 (plusieurs taux) |
| 4107.12.00 | - - Grain splits | kg/m/m2 | 15% | 10% | 8 / 10 (plusieurs taux) |
| 4107.19.00 | - - Other | kg/m/m2 | 15% | 10% | 8 / 10 (plusieurs taux) |
| - Other, including sides: | |||||
| 4107.91.00 | - - Full grains, unsplit | kg/m/m2 | 15% | 10% | 8 / 10 (plusieurs taux) |
| 4107.92.00 | - - Grain splits | kg/m/m2 | 7,5% | 5% | 8 / 10 (plusieurs taux) |
| 4107.99.00 | - - Other | kg/m/m2 | 15% | 10% | 8 / 10 (plusieurs taux) |
| 4112.00.00 | 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 41.14 | kg/m/m2 | 15% | 10% | 8 / 10 (plusieurs taux) |
| 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 41.14 | ||||
| 4113.10.00 | - Of goats or kids | kg/m/m2 | 15% | 10% | 8 / 10 (plusieurs taux) |
| 4113.20.00 | - Of swine | kg/m/m2 | 7,5% | 5% | 8 / 10 (plusieurs taux) |
| 4113.30.00 | - Of reptiles | kg/m/m2 | 15% | 10% | 8 / 10 (plusieurs taux) |
| 4113.90.00 | - Other | kg/m/m2 | 15% | 10% | 8 / 10 (plusieurs taux) |
| 4114 | Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather | ||||
| 4114.10.00 | - Chamois (including combination chamois) leather | kg/m/m2 | 7,5% | 5% | 8 / 10 (plusieurs taux) |
| 4114.20.00 | - Patent leather and patent laminated leather; metallised leather | kg/m/m2 | 7,5% | 5% | 8 / 10 (plusieurs taux) |
| 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 | ||||
| 4115.10.00 | - Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls | kg/m/m2 | 7,5% | 5% | 8 / 10 (plusieurs taux) |
| 4115.20.00 | - Parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour | kg/m/m2 | 7,5% | 5% | 8 / 10 (plusieurs taux) |