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MFNVAT
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)