Sections

Chapter 41: Raw hides and skins (other than furskins) and leather
Chapter 42: Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silkworm gut)
Chapter 43: Furskins and artificial fur; manufactures thereof

Chapter 41: Raw hides and skins (other than furskins) and leather

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

Code	Description	General Rate	Column 2 Rate	Special Rate	Units of Quantity
4101.20	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
4101.20.10	· Not pretanned	Free	10%
4101.20.10.10	· · Of bovine animals	Free	10%		pcskg
4101.20.10.20	· · Of equine animals	Free	10%		pcskg
	· Other
	· · Of bovine animals (including buffalo)
	· · · Of a unit surface area not exceeding 28 square feet (2.6 m2)
4101.20.20.00	· · · · Upper and lining	Free	15%		pcs
4101.20.30.00	· · · · Other	2.4%	15%	Free (A+, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	pcs
	· · · Other
4101.20.35.00	· · · · Of buffalo	2.4%	25%	Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	pcs
	· · · · Other
4101.20.40.00	· · · · · Vegetable pretanned	5%	25%	Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	pcs
4101.20.50.00	· · · · · Other	3.3%	25%	Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	pcs
4101.20.70.00	· · Other	3.3%	25%	Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	pcskg
4101.50	Whole hides and skins, of a weight exceeding 16 kg
4101.50.10	· Not pretanned	Free	10%
	· · Of bovine animals
4101.50.10.10	· · · Cattle	Free	10%		pcskg
4101.50.10.20	· · · Other	Free	10%		pcskg
4101.50.10.91	· · Of equine animals	Free	10%		pcskg
	· Other
	· · Of bovine animals (including buffalo)
	· · · Of a unit surface area not exceeding 28 square feet (2.6 m2)
4101.50.20.00	· · · · Upper and lining	Free	15%		pcs
4101.50.30.00	· · · · Other	2.4%	15%	Free (A+, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	pcs
	· · · Other
4101.50.35.00	· · · · Of buffalo	2.4%	25%	Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	pcs
	· · · · Other
4101.50.40.00	· · · · · Vegetable pretanned	5%	25%	Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	pcs
4101.50.50.00	· · · · · Other	3.3%	25%	Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	pcs
4101.50.70.00	· · Other	3.3%	25%	Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	pcs
4101.90	Other, including butts, bends and bellies
4101.90.10	· Not pretanned	Free	10%
	· · Of bovine animals
	· · · Fresh or wet-salted
4101.90.10.10	· · · · Butts and bends	Free	10%		pcskg
4101.90.10.20	· · · · Other	Free	10%		pcskg
4101.90.10.30	· · · Other	Free	10%		pcskg
4101.90.10.40	· · Of equine animals	Free	10%		pcskg
	· Other
	· · Of bovine animals (including buffalo)
4101.90.35.00	· · · Of buffalo	2.4%	25%	Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	pcs
	· · · Other
4101.90.40.00	· · · · Vegetable pretanned	5%	25%	Free (A*, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	pcs
4101.90.50.00	· · · · Other	3.3%	25%	Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	pcs
4101.90.70.00	· · Other	3.3%	25%	Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	pcs

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

Code	Description	General Rate	Column 2 Rate	Special Rate	Units of Quantity
4102.10	With wool on
4102.10.10.00	· Not pretanned	Free	Free		pcskg
	· Other
4102.10.20.00	· · Vegetable pretanned	Free	10%		pcskg
4102.10.30.00	· · Other	2%	25%	Free (A+, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	pcskg
	Without wool on
4102.21.00	· Pickled	Free	Free
4102.21.00.65	· · Not split	Free	Free		pcskg
4102.21.00.95	· · Other	Free	Free		pcskg
4102.29	· Other
4102.29.10	· · Not pretanned	Free	Free
4102.29.10.10	· · · Hair sheep and cabretta skins	Free	Free		pcskg
4102.29.10.90	· · · Other	Free	Free		pcskg
	· · Other
4102.29.20.00	· · · Vegetable pretanned	Free	10%		pcskg
4102.29.30.00	· · · Other	2%	25%	Free (A+, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	pcskg

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

Code	Description	General Rate	Column 2 Rate	Special Rate	Units of Quantity
4103.20	Of reptiles
4103.20.10.00	· Not pretanned	Free	Free		pcskg
	· Other
4103.20.20.00	· · Vegetable pretanned	5%	25%	Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	pcs
4103.20.30.00	· · Other	Free	25%		pcs
4103.30	Of swine
4103.30.10.00	· Not pretanned	Free	Free		pcskg
4103.30.20.00	· Other	4.2%	25%	Free (A+, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	pcs
4103.90	Other
4103.90.11	· Not pretanned	Free	Free
4103.90.11.30	· · Deer	Free	Free		pcskg
4103.90.11.40	· · Of goats or kids	Free	Free		pcskg
4103.90.11.90	· · Other	Free	Free		kg
	· Other
	· · Of goats or kids
4103.90.12.00	· · · Vegetable pretanned	Free	10%		pcskg
4103.90.13.00	· · · Other	3.7%	25%	Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	pcskg
4103.90.20.00	· · Other	3.3%	25%	Free (A+, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	kg

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

Code	Description	General Rate	Column 2 Rate	Special Rate	Units of Quantity
	In the wet state (including wet-blue)
4104.11	· Full grains, unsplit; grain splits
	· · Whole bovine leather, of a unit surface area not exceeding 28 square feet (2.6 m2)
4104.11.10	· · · Upper leather; lining leather	Free	15%
4104.11.10.20	· · · · Upper leather	Free	15%		m2
4104.11.10.40	· · · · Lining leather	Free	15%		m2
4104.11.20.00	· · · Other	2.4%	15%	Free (A+, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	m2
	· · Other
4104.11.30	· · · Buffalo	2.4%	25%	Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)
4104.11.30.10	· · · · Upper leather	2.4%	25%	Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	m2
4104.11.30.60	· · · · Other	2.4%	25%	Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	m2
	· · · Other
4104.11.40	· · · · Upper leather; sole leather	5%	25%	Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)
4104.11.40.10	· · · · · Upper leather	5%	25%	Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	m2
4104.11.40.60	· · · · · Other	5%	25%	Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	m2
4104.11.50	· · · · Other	3.3%	25%	Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)
	· · · · · Wet blues
4104.11.50.30	· · · · · · Not split	3.3%	25%	Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	pcskg
	· · · · · · Split
4104.11.50.40	· · · · · · · Grains	3.3%	25%	Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	pcs
4104.11.50.70	· · · · · · · Other	3.3%	25%	Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	kg
4104.11.50.80	· · · · · Other	3.3%	25%	Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	kg
4104.19	· Other
	· · Whole bovine leather, of a unit surface area not exceeding 28 square feet (2.6 m2)
4104.19.10	· · · Upper leather; lining leather	Free	15%
4104.19.10.20	· · · · Upper leather	Free	15%		m2
4104.19.10.40	· · · · Lining leather	Free	15%		m2
4104.19.20.00	· · · Other	2.4%	15%	Free (A+, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	m2
	· · Other
4104.19.30.00	· · · Buffalo	2.4%	25%	Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	m2
	· · · Other
4104.19.40	· · · · Upper leather; sole leather	5%	25%	Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)
4104.19.40.10	· · · · · Upper leather	5%	25%	Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	m2
4104.19.40.60	· · · · · Other	5%	25%	Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	m2
4104.19.50	· · · · Other	3.3%	25%	Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)
	· · · · · Wet blues
4104.19.50.30	· · · · · · Not split	3.3%	25%	Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	pcskg
	· · · · · · Split
4104.19.50.40	· · · · · · · Grains	3.3%	25%	Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	pcs
4104.19.50.70	· · · · · · · Other	3.3%	25%	Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	kg
4104.19.50.80	· · · · · Other	3.3%	25%	Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	kg
	In the dry state (crust)
4104.41	· Full grains, unsplit; grain splits
	· · Whole bovine leather, of a unit surface area not exceeding 28 square feet (2.6 m2)
4104.41.10	· · · Upper leather; lining leather	Free	15%
4104.41.10.20	· · · · Upper leather	Free	15%		m2
4104.41.10.40	· · · · Lining leather	Free	15%		m2
4104.41.20.00	· · · Other	2.4%	15%	Free (A+, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	m2
	· · Other
4104.41.30	· · · Buffalo	2.4%	25%	Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)
4104.41.30.10	· · · · Upper leather	2.4%	25%	Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	m2
4104.41.30.60	· · · · Other	2.4%	25%	Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	m2
	· · · Other
4104.41.40	· · · · Upper leather; sole leather	5%	25%	Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)
4104.41.40.10	· · · · · Upper leather	5%	25%	Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	m2
4104.41.40.60	· · · · · Other	5%	25%	Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	m2
4104.41.50.00	· · · · Other	3.3%	25%	Free (A*, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	m2
4104.49	· Other
	· · Whole bovine leather, of a unit surface area not exceeding 28 square feet (2.6 m2)
4104.49.10	· · · Upper leather; lining leather	Free	15%
4104.49.10.20	· · · · Upper leather	Free	15%		m2
4104.49.10.40	· · · · Lining leather	Free	15%		m2
4104.49.20.00	· · · Other	2.4%	15%	Free (A+, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	m2
	· · Other
4104.49.30	· · · Buffalo	2.4%	25%	Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)
4104.49.30.10	· · · · Upper leather	2.4%	25%	Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	m2
4104.49.30.60	· · · · Other	2.4%	25%	Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	m2
	· · · Other
4104.49.40	· · · · Upper leather; sole leather	5%	25%	Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)
4104.49.40.10	· · · · · Upper leather	5%	25%	Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	m2
4104.49.40.60	· · · · · Other	5%	25%	Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	m2
4104.49.50.00	· · · · Other	3.3%	25%	Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	m2

4105: Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared

Code	Description	General Rate	Column 2 Rate	Special Rate	Units of Quantity
4105.10	In the wet state (including wet-blue)
4105.10.10.00	· Wet blues	2%	25%	Free (A+, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	m2
4105.10.90.00	· Other	2%	25%	Free (A+, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	m2
4105.30.00.00	In the dry state (crust)	2%	25%	Free (A+, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	m2

4106: Tanned or crust skins of other animals, without wool or hair on, whether or not split, but not further prepared

Code	Description	General Rate	Column 2 Rate	Special Rate	Units of Quantity
	Of goats or kids
4106.21	· In the wet state (including wet-blue)
4106.21.10.00	· · Wet blues	2.4%	25%	Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	m2
4106.21.90.00	· · Other	2.4%	25%	Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	m2
4106.22.00.00	· In the dry state (crust)	2.4%	25%	Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	m2
	Of swine
4106.31	· In the wet state (including wet-blue)
4106.31.10.00	· · Wet blues	4.2%	25%	Free (A+, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	m2
4106.31.90.00	· · Other	4.2%	25%	Free (A+, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	m2
4106.32.00.00	· In the dry state (crust)	4.2%	25%	Free (A+, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	m2
4106.40.00.00	Of reptiles	Free	25%		m2
	Other
4106.91.00.00	· In the wet state (including wet-blue)	3.3%	25%	Free (A+, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	m2
4106.92.00.00	· In the dry state (crust)	3.3%	25%	Free (A+, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	m2

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 4114

Code	Description	General Rate	Column 2 Rate	Special Rate	Units of Quantity
	Whole hides and skins
4107.11	· Full grains, unsplit
	· · Of bovines, and of a unit surface area not exceeding 28 square feet (2.6 m2)
4107.11.10	· · · Upper leather; lining leather	Free	15%
4107.11.10.20	· · · · Upper leather	Free	15%		m2
4107.11.10.40	· · · · Lining leather	Free	15%		m2
	· · · Other
4107.11.20.00	· · · · Not fancy	2.4%	15%	Free (A+, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	m2
4107.11.30.00	· · · · Fancy	3.6%	30%	Free (A+, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	m2
	· · Other
4107.11.40.00	· · · Buffalo	2.5%	25%	Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	m2
	· · · Other
4107.11.50.00	· · · · Upholstery leather	2.8%	20%	Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	m2
4107.11.60	· · · · Upper leather; sole leather	3.3%	25%	Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)
4107.11.60.10	· · · · · Upper leather	3.3%	25%	Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	m2
4107.11.60.60	· · · · · Sole leather	3.3%	25%	Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	m2
	· · · · Other
4107.11.70	· · · · · Not fancy	5%	25%	Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)
4107.11.70.30	· · · · · · Belting	5%	25%	Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	m2
4107.11.70.40	· · · · · · Glove and garment	5%	25%	Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	m2
4107.11.70.50	· · · · · · Bag, case, strap and collar	5%	25%	Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	m2
4107.11.70.90	· · · · · · Other	5%	25%	Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	m2
4107.11.80.00	· · · · · Fancy	2.4%	30%	Free (A*, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	m2
4107.12	· Grain splits
	· · Of bovines, and of a unit surface area not exceeding 28 square feet (2.6 m2)
4107.12.10	· · · Upper leather; lining leather	Free	15%
4107.12.10.20	· · · · Upper leather	Free	15%		m2
4107.12.10.40	· · · · Lining leather	Free	15%		m2
	· · · Other
4107.12.20.00	· · · · Not fancy	2.4%	15%	Free (A+, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	m2
4107.12.30.00	· · · · Fancy	3.6%	30%	Free (A+, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	m2
	· · Other
4107.12.40.00	· · · Buffalo	2.5%	25%	Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	m2
	· · · Other
4107.12.50.00	· · · · Upholstery leather	2.8%	20%	Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	m2
4107.12.60	· · · · Upper leather; sole leather	3.3%	25%	Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)
4107.12.60.10	· · · · · Upper leather	3.3%	25%	Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	m2
4107.12.60.60	· · · · · Sole leather	3.3%	25%	Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	m2
	· · · · Other
4107.12.70	· · · · · Not fancy	5%	25%	Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)
4107.12.70.30	· · · · · · Belting	5%	25%	Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	m2
4107.12.70.40	· · · · · · Glove and garment	5%	25%	Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	m2
4107.12.70.50	· · · · · · Bag, case, strap and collar	5%	25%	Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	m2
4107.12.70.90	· · · · · · Other	5%	25%	Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	m2
4107.12.80.00	· · · · · Fancy	2.4%	30%	Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	m2
4107.19	· Other
	· · Of bovines, and of a unit surface area not exceeding 28 square feet (2.6 m2)
4107.19.10	· · · Upper leather; lining leather	Free	15%
4107.19.10.20	· · · · Upper leather	Free	15%		m2
4107.19.10.40	· · · · Lining leather	Free	15%		m2
	· · · Other
4107.19.20.00	· · · · Not fancy	2.4%	15%	Free (A+, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	m2
4107.19.30.00	· · · · Fancy	3.6%	30%	Free (A+, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	m2
	· · Other
4107.19.40.00	· · · Buffalo	2.5%	25%	Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	m2
	· · · Other
4107.19.50.00	· · · · Upholstery leather	2.8%	20%	Free (A*, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	m2
4107.19.60	· · · · Upper leather; sole leather	5%	25%	Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)
4107.19.60.10	· · · · · Upper leather	5%	25%	Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	m2
4107.19.60.50	· · · · · Sole leather	5%	25%	Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	m2kg
	· · · · Other
4107.19.70	· · · · · Not fancy	5%	25%	Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)
4107.19.70.30	· · · · · · Belting	5%	25%	Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	m2
4107.19.70.40	· · · · · · Glove and garment	5%	25%	Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	m2
4107.19.70.50	· · · · · · Bag, case, strap and collar	5%	25%	Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	m2
4107.19.70.90	· · · · · · Other	5%	25%	Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	m2
4107.19.80.00	· · · · · Fancy	2.4%	30%	Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	m2
	Other, including sides
4107.91	· Full grains, unsplit
4107.91.40.00	· · Buffalo	2.5%	25%	Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	m2
	· · Other
4107.91.50.00	· · · Upholstery leather	2.8%	20%	Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	m2
4107.91.60	· · · Upper leather; sole leather	3.3%	25%	Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)
4107.91.60.10	· · · · Upper leather	3.3%	25%	Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	m2
4107.91.60.50	· · · · Sole leather	3.3%	25%	Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	m2
	· · · Other
4107.91.70	· · · · Not fancy	5%	25%	Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)
4107.91.70.30	· · · · · Belting	5%	25%	Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	m2
4107.91.70.40	· · · · · Glove and garment	5%	25%	Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	m2
4107.91.70.50	· · · · · Bag, case, strap and collar	5%	25%	Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	m2
4107.91.70.90	· · · · · Other	5%	25%	Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	m2
4107.91.80.00	· · · · Fancy	2.4%	30%	Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	m2
4107.92	· Grain splits
4107.92.40.00	· · Buffalo	2.5%	25%	Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	m2
	· · Other
4107.92.50.00	· · · Upholstery leather	2.8%	20%	Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	m2
4107.92.60	· · · Upper leather; sole leather	3.3%	25%	Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)
4107.92.60.10	· · · · Upper leather	3.3%	25%	Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	m2
4107.92.60.50	· · · · Sole leather	3.3%	25%	Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	m2
	· · · Other
4107.92.70	· · · · Not fancy	5%	25%	Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)
4107.92.70.30	· · · · · Belting	5%	25%	Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	m2
4107.92.70.40	· · · · · Glove and garment	5%	25%	Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	m2
4107.92.70.50	· · · · · Bag, case, strap and collar	5%	25%	Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	m2
4107.92.70.90	· · · · · Other	5%	25%	Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	m2
4107.92.80.00	· · · · Fancy	2.4%	30%	Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	m2
4107.99	· Other
4107.99.40.00	· · Buffalo	2.5%	25%	Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	m2
	· · Other
4107.99.50.00	· · · Upholstery leather	2.8%	20%	Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	m2
4107.99.60	· · · Upper leather; sole leather	5%	25%	Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)
4107.99.60.10	· · · · Upper leather	5%	25%	Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	m2
4107.99.60.50	· · · · Sole leather	5%	25%	Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	m2
	· · · Other
4107.99.70	· · · · Not fancy	5%	25%	Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)
4107.99.70.30	· · · · · Belting	5%	25%	Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	m2
4107.99.70.40	· · · · · Glove and garment	5%	25%	Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	m2
4107.99.70.50	· · · · · Bag, case, strap and collar	5%	25%	Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	m2
4107.99.70.90	· · · · · Other	5%	25%	Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	m2
4107.99.80.00	· · · · Fancy	2.4%	30%	Free (A*, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	m2

411200: 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 4114

Code	Description	General Rate	Column 2 Rate	Special Rate	Units of Quantity
4112.00.30	Not fancy	2%	25%	Free (A+, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)
4112.00.30.30	· Garment	2%	25%	Free (A+, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	m2
4112.00.30.60	· Other	2%	25%	Free (A+, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	m2
4112.00.60.00	Fancy	2%	30%	Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	m2

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 4114

Code	Description	General Rate	Column 2 Rate	Special Rate	Units of Quantity
4113.10	Of goats or kids
4113.10.30.00	· Not fancy	2.4%	25%	Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	m2
4113.10.60.00	· Fancy	2.8%	30%	Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	m2
4113.20.00.00	Of swine	4.2%	25%	Free (A+, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	m2
4113.30	Of reptiles
4113.30.30.00	· Not fancy	Free	25%		m2
4113.30.60.00	· Fancy	Free	30%		m2
4113.90	Other
4113.90.30.00	· Not fancy	3.3%	25%	Free (A+, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	m2
4113.90.60.00	· Fancy	1.6%	30%	Free (A*, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	m2

4114: Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallized leather

Code	Description	General Rate	Column 2 Rate	Special Rate	Units of Quantity
4114.10.00.00	Chamois (including combination chamois) leather	3.2%	25%	Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	m2
4114.20	Patent leather and patent laminated leather; metallized leather
4114.20.30.00	· Patent leather	2.3%	15%	Free (A+, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	m2
	· Patent laminated leather; metallized leather
4114.20.40.00	· · Calf and kip	3.6%	30%	Free (A+, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	m2
4114.20.70.00	· · Other	1.6%	30%	Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	m2

4115: Composition leather with a basis of leather or leather fiber, 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

Code	Description	General Rate	Column 2 Rate	Special Rate	Units of Quantity
4115.10.00.00	Composition leather with a basis of leather or leather fiber, in slabs, sheets or strip, whether or not in rolls	Free	10%		kg
4115.20.00.00	Parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour	Free	10%		kg

Sections

I: Live Animals; Animal Products

II: Vegetable Products

III: Animal or Vegetable Fats and Oils; Prepared Edible Fats; Animal or Vegetable Waxes

IV: Prepared Foodstuffs; Beverages, Spirits, Vinegar; Tobacco

V: Mineral Products

VI: Products of the Chemical or Allied Industries

VII: Plastics and Articles Thereof; Rubber and Articles Thereof

VIII: Raw Hides, Skins, Leather, Furskins, Saddlery and Harness; Travel Goods, Handbags; Articles of Animal Gut

IX: Wood, Wood Charcoal, Cork, Articles of Wood, Basketware

X: Pulp of Wood, Paper or Paperboard, Articles Thereof

XI: Textiles and Textile Articles

XII: Footwear, Headgear, Umbrellas, Feathers, Artificial Flowers; Articles of Human Hair

XIII: Articles of Stone, Plaster, Cement, Asbestos, Ceramic Products, Glass

XIV: Pearls, Precious Stones and Metals, Imitation Jewelry, Coins

XV: Base Metals and Articles of Base Metal

XVI: Machinery, Mechanical Appliances, Electrical Equipment, Sound/TV Recorders and Parts

XVII: Vehicles, Aircraft, Vessels, Transport Equipment

XVIII: Optical, Photographic, Cinematographic, Measuring, Precision Instruments, Clocks, Watches, Musical Instruments

XIX: Arms and Ammunition; Parts and Accessories

XX: Miscellaneous Manufactured Articles

XXI: Works of Art, Collectors' Pieces and Antiques

XXII: Special Classification Provisions, Temporary Legislation, Modifications per Trade Agreements

Chapter 41: Raw hides and skins (other than furskins) and leather

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

Not pretanned

Of bovine animals

Of equine animals

Upper and lining

Other

Of buffalo

Vegetable pretanned

Other

Other

Not pretanned

Cattle

Other

Of equine animals

Upper and lining

Other

Of buffalo

Vegetable pretanned

Other

Other

Not pretanned

Butts and bends

Other

Other

Of equine animals

Of buffalo

Vegetable pretanned

Other

Other

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

Not pretanned

Vegetable pretanned

Other

Pickled

Not split

Other

Not pretanned

Hair sheep and cabretta skins

Other

Vegetable pretanned

Other

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

Not pretanned

Vegetable pretanned

Other

Not pretanned

Other

Not pretanned

Deer

Of goats or kids

Other

Vegetable pretanned

Other

Other

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

Upper leather; lining leather