UK Harmonised System · 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 silkworm gut)

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

11 headings sit inside this chapter. HMRC's official chapter notes below govern how goods are assigned to it under the WCO General Rules of Interpretation. To classify a specific product in this chapter, use the TariffFlow classify workspace. Every plan includes Guided questions, current HMRC measures, sharing, the library, and a Case Pack. Free includes five classifications per billing period.

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Official chapter notes

Verbatim text published by HMRC. These are the legal basis for classification decisions in this chapter; the "General Rules of Interpretation" point at them directly.

1. This chapter does not cover: a. parings or similar waste, of raw hides or skins (heading [0511](/headings/0511)); b. bird skins or parts of bird skins, with their feathers or down, of heading [0505](/headings/0505) or [6701](/headings/6701); or c. hides or skins, with the hair or wool on, raw, tanned or dressed (Chapter [43](/chapters/43)); the following are, however, to be classified in Chapter [41](/chapters/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](/headings/4104) to [4106](/headings/4106) do not cover hides and skins which have undergone a tanning (including pretanning) process which is reversible (heading [4101](/headings/4101) to [4103](/headings/4103), as the case may be). (B) For the purposes of heading [4104](/headings/4104) to [4106](/headings/4106), 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 [4115](/headings/4115).

Headings in Chapter 41

Each 4-digit heading below groups a family of related products. The full 10-digit commodity code is chosen further down the tree based on the product's material, form, and intended use.

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