SECTION VIII · Capitolo 41
Raw hides and skins (other than furskins) and leather
Nomenclatura e aliquote 2026 dalla tariffa consolidata BT2026. FONTE
Note di capitolo (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.
| Codice SA | Descrizione | Unità | Dazio all'importazione ordinario | 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 (più aliquote) |
| 4101.50.00 | - Whole hides and skins, of a weight exceeding 16 kg | kg/m | 5% | 0% | * / 5 / 8 / 10 (più aliquote) |
| 4101.90 | - Other, including butts, bends and bellies: | ||||
| 4101.90.10 | - - Pre-tanned | kg/m | 7,5% | 5% | * / 5 / 8 / 10 (più aliquote) |
| 4101.90.90 | - - Other | kg/m | 5% | 0% | * / 5 / 8 / 10 (più aliquote) |
| 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 (più aliquote) |
| - Without wool on: | |||||
| 4102.21.00 | - - Pickled | kg/m/m2 | 5% | 0% | * / 5 / 8 / 10 (più aliquote) |
| 4102.29.00 | - - Other | kg/m/m2 | 5% | 0% | * / 5 / 8 / 10 (più aliquote) |
| 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 (più aliquote) |
| 4103.30.00 | - Of swine | kg/m/m2 | 7,5% | 5% | * / 5 / 8 / 10 (più aliquote) |
| 4103.90.00 | - Other | kg/m/m2 | 5% | 0% | * / 5 / 8 / 10 (più aliquote) |
| 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 (più aliquote) |
| 4104.11.90 | - - - Other | kg/m/m2 | 4,5% | 3% | 8 / 10 (più aliquote) |
| 4104.19.00 | - - Other | kg/m/m2 | 4,5% | 3% | 8 / 10 (più aliquote) |
| - In the dry state (crust): | |||||
| 4104.41.00 | - - Full grains, unsplit; grain splits | kg/m/m2 | 7,5% | 5% | 8 / 10 (più aliquote) |
| 4104.49.00 | - - Other | kg/m/m2 | 7,5% | 5% | 8 / 10 (più aliquote) |
| 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 (più aliquote) |
| 4105.30.00 | - In the dry state (crust) | kg/m/m2 | 7,5% | 5% | 8 / 10 (più aliquote) |
| 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 (più aliquote) |
| 4106.22.00 | - - In the dry state (crust) | kg/m/m2 | 7,5% | 5% | 8 / 10 (più aliquote) |
| - Of swine: | |||||
| 4106.31.00 | - - In the wet state (including wet-blue) | kg/m/m2 | 5% | 0% | 8 / 10 (più aliquote) |
| 4106.32.00 | - - In the dry state (crust) | kg/m/m2 | 5% | 0% | 8 / 10 (più aliquote) |
| 4106.40.00 | - Of reptiles | kg/m/m2 | 5% | 0% | 8 / 10 (più aliquote) |
| - Other: | |||||
| 4106.91.00 | - - In the wet state (including wet-blue) | kg/m/m2 | 5% | 0% | 8 / 10 (più aliquote) |
| 4106.92.00 | - - In the dry state (crust) | kg/m/m2 | 7,5% | 5% | 8 / 10 (più aliquote) |
| 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 (più aliquote) |
| 4107.12.00 | - - Grain splits | kg/m/m2 | 15% | 10% | 8 / 10 (più aliquote) |
| 4107.19.00 | - - Other | kg/m/m2 | 15% | 10% | 8 / 10 (più aliquote) |
| - Other, including sides: | |||||
| 4107.91.00 | - - Full grains, unsplit | kg/m/m2 | 15% | 10% | 8 / 10 (più aliquote) |
| 4107.92.00 | - - Grain splits | kg/m/m2 | 7,5% | 5% | 8 / 10 (più aliquote) |
| 4107.99.00 | - - Other | kg/m/m2 | 15% | 10% | 8 / 10 (più aliquote) |
| 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 (più aliquote) |
| 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 (più aliquote) |
| 4113.20.00 | - Of swine | kg/m/m2 | 7,5% | 5% | 8 / 10 (più aliquote) |
| 4113.30.00 | - Of reptiles | kg/m/m2 | 15% | 10% | 8 / 10 (più aliquote) |
| 4113.90.00 | - Other | kg/m/m2 | 15% | 10% | 8 / 10 (più aliquote) |
| 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 (più aliquote) |
| 4114.20.00 | - Patent leather and patent laminated leather; metallised leather | kg/m/m2 | 7,5% | 5% | 8 / 10 (più aliquote) |
| 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 (più aliquote) |
| 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 (più aliquote) |