SECTION-VIII

RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES THEREOF; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL, GUT
(OTHER THAN SILK-WORM GUT)

 

CHAPTER 41

Raw hides and skins (other than furskins) and leather

Notes :

1. This chapter does not cover :

(a) Parkings or similar waste, or 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 of 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 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 purpose of headings 4104 to 4106, the term “crust” includes hides and skins that have been retanned, coloured or fat-liquored (stuffed) prior to drying

3. Throughout this Schedule, the expression “composition leather” means only substances of the kind referred to in heading 4115.

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Exim Code

Item Description

Policy

Policy Conditions

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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

Whole hides and skins of a weight per skin not exceeding 8kg when simply dried, 10kg when dry-salted, or 16kg when fresh, wet-salted or otherwise preserved:

 

 

4101 20 10

Of cow, including cow calf

 Free

 

4101 20 20

Of buffalo, including buffalo calf

 Free

 

4101 20 90

Other

 Free

 

4101 50

Whole hides and skins, of a weight exceeding 16 kg:

 

 

4101 50 10

Of cow, including cow calf

 Free

 

4101 50 20

Of buffalo, including buffalo calf

 Free

 

4101 50 90

Other

 Free

 

4101 90

Other, including butts, bends and bellies:

 

 

4101 90 10

Of cow, including cow calf

 Free

 

4101 90 20

Of buffalo, including buffalo calf

 Free

 

4101 90 90

Other

 Free

 

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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

With wool on:

 

 

4102 10 10

Sheep skins

 Free

 

4102 10 20

Pelts of baby lambs

 Free

 

4102 10 30

Lamb skins other than pelts
Without wool on :

 Free

 

4102 21

Pickled :

 

 

4102 21 10

Sheep skins

 Free

 

4102 21 20

Lamb skins

 Free

 

4102 21 30

Lamb pelt

 Free

 

4102 29

Other :

 

 

4102 29 10

Sheep skins

 Free

 

4102 29 20

Lamb skins

 Free

 

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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 10

Of goats or kids :

 

 

4103 10 10

Goat skins, pickled (wet salted)

 Free

 

4103 10 20

Goat skins, dry salted

 Free

 

4103 10 30

Goat skins, otherwise cured (dried, unsalted)

 Free

 

4103 10 40

Kid skins

 Free

 Import subject to Wild Life (Protection) Act, 1972 and CITES.

4103 10 90

Other

 Free

 Import subject to Wild Life (Protection) Act, 1972 and CITES.

4103 20 00

Of reptiles

 Free

 Import subject to Wild Life (Protection) Act, 1972 and CITES.

4103 30 00

Of swine

 Free

 

4103 90 00

Other

 Free

 Import subject to Wild Life (Protection) Act, 1972 and CITES.

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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 00

Full gains, unsplit; grain splits

 Free

 

4104 19 00

Other
In the dry state (crust):

 Free

 

4104 41 00

Full grains, unsplit; grain splits

 Free

 

4104 49 00

Other

 Free

 

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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)

 Free

 

4105 30 00

In the dry state (crust)

 Free

 

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4106

Tanned or crust hides and skins of other animals, without wool or hair on, whether or not spl it But not further prepared
Of goats or kids:

4106 21 00

In the wet state (including wet-blue)

 Free

 

4106 22 00

In the dry state (crust)
Of swine:

 Free

 

4106 31 00

In the wet state (including wet-blue)

 Free

 

4106 32 00

In the dry state (crust)

 Free

 

4106 40 00

Of reptiles


Other

 Free

  Import subject to Wild Life (Protection) Act, 1972 and CITES.

4106 91 00

In the wet state (including wet-blue)

 Free

 

4106 92 00

In the dry state (crust)

 Free

 

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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

Whole hides and skins:

 Import under this heading is subject to Wild Life (Protection) Act, 1972 and CITES

4107 11 00

Full grains, unsplit

 Free

 

4107 12 00

Grain splits

 Free

 

4107 19 00

Other


Other, including sides:

 Free

 

4107 91 00

Full grains, unsplit

 Free

 

4107 92 00

Grain splits

 Free

 

4107 99 00

Other

 Free

 

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4112

Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamp, without wool on, whether or not split, other than leather of heading 4114

4112 00 00

Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamp, without wool on, whether or not split, other than leather of heading 4114

 Free

 

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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

4113 10 00

Of goats or kids

 Free

 

4113 20 00

Of swine

 Free

 

4113 30 00

Of reptiles

 Free

  Import subject to Wild Life (Protection) Act, 1972 and CITES.

4113 90 00

Other

 Free

 

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4114

Chamois (including combination chamois) leather; patent leather and patent laminated leather ; metallised leather

4114 10 00

Chamois (including combination chamois) leather

 Free

 

4114 20

Patent leather and patent laminated leather; metallised leather :

 

 

4114 20 10

Patent leather and patent laminated leather

 Free

 

4114 20 20

Metallised leather

 Free

 

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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 four

4115 10 00

Composition leather with a basis of leather of leather fiber , in slabs, sheets or strip, whether or not rolls

 Free

 

4115 20

Parings and other waste of leather or of composition leather, not suitable for the manufacture of leather

 articles ; leather dust,

powder and flour:

 

 

4115 20 10

Cuttings of leather

 Free

 

4115 20 90

Other

 Free

 

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Import Licensing Notes:

(1) Import of Wild Animals (including their parts and products) as defined in the Wild Life (Protection) Act, 1972 is prohibited.

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