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, colored or fatliquored (stuffed) prior to drying.”
3. Throughout the tariff schedule the expression “composition leather” means only substances of the kind referred to in heading 4115.
Additional U.S. Note
1. The term “fancy” as applied to leather, means leather which has been embossed, printed or otherwise decorated in any manner or to any
extent (including leather on which the original grain has been accentuated by any process, but excluding leather of subheading 4114.20).
41 RAW HIDES & SKINS & LEATHER
4101 raw hides & skins of bovine or equine animals
4102 raw skins of sheep or lambs nesoi
4103 raw hides and skins nesoi (fr or pres not tan etc)
4104 bovine or equine leather, no hair nesoi
4105 sheep or lamb skin leather, no wool nesoi
4106 goat or kidskin leather, no hair nesoi
4107 leather of animals nesoi, no hair nesoi
4108 chamois (including combination chamois) leather
4109 patent & patent laminated leather, metallized leather
4110 leather waste, leather dust, powder and flour
4111 composition lea, lea fiber in slabs, sheets, strip
42 ARTICLES OF LEATHER, SADDLERY & HARNESS, TRAVEL GOODS, HANDBAGS, ARTICLES OF GUT
4201 saddlery, harness, traces, leads etc, any material
4202 travel goods, handbags, wallets, jewelry cases etc
4203 articles of apparel & access, leather & comp leather
4204 articles of leather used in machinery/mech appliances
4205 articles of leather, nesoi
4206 articles of gut nesoi, of gold beater’s skin etc.
43 FURSKINS & ARTIFICIAL FUR, MANUFACTURES
4301 raw furskins nesoi (incl pcs for fur use)
4302 tanned or dressed furskins (incl pcs etc)
4303 articles of apparel etc, of furskin
4304 artificial fur and articles thereof