SECTION VIII · 章 41
Raw hides and skins (other than furskins) and leather
来自 BT2026 综合税则的目录及 2026 年税率。 源数据
章注释 (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.
| HS 编码 | 描述 | 单位 | 普通进口税 | 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 (多个税率) |
| 4101.50.00 | - Whole hides and skins, of a weight exceeding 16 kg | kg/m | 5% | 0% | * / 5 / 8 / 10 (多个税率) |
| 4101.90 | - Other, including butts, bends and bellies: | ||||
| 4101.90.10 | - - Pre-tanned | kg/m | 7.5% | 5% | * / 5 / 8 / 10 (多个税率) |
| 4101.90.90 | - - Other | kg/m | 5% | 0% | * / 5 / 8 / 10 (多个税率) |
| 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 (多个税率) |
| - Without wool on: | |||||
| 4102.21.00 | - - Pickled | kg/m/m2 | 5% | 0% | * / 5 / 8 / 10 (多个税率) |
| 4102.29.00 | - - Other | kg/m/m2 | 5% | 0% | * / 5 / 8 / 10 (多个税率) |
| 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 (多个税率) |
| 4103.30.00 | - Of swine | kg/m/m2 | 7.5% | 5% | * / 5 / 8 / 10 (多个税率) |
| 4103.90.00 | - Other | kg/m/m2 | 5% | 0% | * / 5 / 8 / 10 (多个税率) |
| 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 (多个税率) |
| 4104.11.90 | - - - Other | kg/m/m2 | 4.5% | 3% | 8 / 10 (多个税率) |
| 4104.19.00 | - - Other | kg/m/m2 | 4.5% | 3% | 8 / 10 (多个税率) |
| - In the dry state (crust): | |||||
| 4104.41.00 | - - Full grains, unsplit; grain splits | kg/m/m2 | 7.5% | 5% | 8 / 10 (多个税率) |
| 4104.49.00 | - - Other | kg/m/m2 | 7.5% | 5% | 8 / 10 (多个税率) |
| 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 (多个税率) |
| 4105.30.00 | - In the dry state (crust) | kg/m/m2 | 7.5% | 5% | 8 / 10 (多个税率) |
| 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 (多个税率) |
| 4106.22.00 | - - In the dry state (crust) | kg/m/m2 | 7.5% | 5% | 8 / 10 (多个税率) |
| - Of swine: | |||||
| 4106.31.00 | - - In the wet state (including wet-blue) | kg/m/m2 | 5% | 0% | 8 / 10 (多个税率) |
| 4106.32.00 | - - In the dry state (crust) | kg/m/m2 | 5% | 0% | 8 / 10 (多个税率) |
| 4106.40.00 | - Of reptiles | kg/m/m2 | 5% | 0% | 8 / 10 (多个税率) |
| - Other: | |||||
| 4106.91.00 | - - In the wet state (including wet-blue) | kg/m/m2 | 5% | 0% | 8 / 10 (多个税率) |
| 4106.92.00 | - - In the dry state (crust) | kg/m/m2 | 7.5% | 5% | 8 / 10 (多个税率) |
| 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 (多个税率) |
| 4107.12.00 | - - Grain splits | kg/m/m2 | 15% | 10% | 8 / 10 (多个税率) |
| 4107.19.00 | - - Other | kg/m/m2 | 15% | 10% | 8 / 10 (多个税率) |
| - Other, including sides: | |||||
| 4107.91.00 | - - Full grains, unsplit | kg/m/m2 | 15% | 10% | 8 / 10 (多个税率) |
| 4107.92.00 | - - Grain splits | kg/m/m2 | 7.5% | 5% | 8 / 10 (多个税率) |
| 4107.99.00 | - - Other | kg/m/m2 | 15% | 10% | 8 / 10 (多个税率) |
| 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 (多个税率) |
| 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 (多个税率) |
| 4113.20.00 | - Of swine | kg/m/m2 | 7.5% | 5% | 8 / 10 (多个税率) |
| 4113.30.00 | - Of reptiles | kg/m/m2 | 15% | 10% | 8 / 10 (多个税率) |
| 4113.90.00 | - Other | kg/m/m2 | 15% | 10% | 8 / 10 (多个税率) |
| 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 (多个税率) |
| 4114.20.00 | - Patent leather and patent laminated leather; metallised leather | kg/m/m2 | 7.5% | 5% | 8 / 10 (多个税率) |
| 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 (多个税率) |
| 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 (多个税率) |