| CN code | Description | | | Conventional rate of duty (%) |
|---|
| Supplementary unit |
|---|
| 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 |
| 410120 | 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 |
| 41012010 | Fresh | Free | p/st |
| 41012030 | Wet-salted | Free | p/st |
| 41012050 | Dried or dry-salted | Free | p/st |
| 41012080 | Other | Free | p/st |
| 410150 | Whole hides and skins, of a weight exceeding 16 kg |
| 41015010 | Fresh | Free | p/st |
| 41015030 | Wet-salted | Free | p/st |
| 41015050 | Dried or dry-salted | Free | p/st |
| 41015090 | Other | Free | p/st |
| 41019000 | Other, including butts, bends and bellies | Free | — |
| 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 |
| 410210 | With wool on |
| 41021010 | Of lambs | Free | p/st |
| 41021090 | Other | Free | p/st |
| Without wool on |
| 41022100 | Pickled | Free | p/st |
| 41022900 | Other | Free | p/st |
| 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 |
| 41032000 | Of reptiles | Free | p/st |
| 41033000 | Of swine | Free | p/st |
| 41039000 | Other | Free | — |
| 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) |
| 410411 | Full grains, unsplit; grain splits |
| 41041110 | Whole bovine (including buffalo) hides and skins, of a unit surface area not exceeding 28 square feet (2,6 m2) | Free | p/st |
| Other |
| Of bovine (including buffalo) animals |
| 41041151 | Whole hides and skins, of a unit surface area exceeding 28 square feet (2,6 m2) | Free | p/st |
| 41041159 | Other | Free | p/st |
| 41041190 | Other | 5,5 | p/st |
| 410419 | Other |
| 41041910 | Whole bovine (including buffalo) hides and skins, of a unit surface area not exceeding 28 square feet (2,6 m2) | Free | p/st |
| Other |
| Of bovine (including buffalo) animals |
| 41041951 | Whole hides and skins, of a unit surface area exceeding 28 square feet (2,6 m2) | Free | p/st |
| 41041959 | Other | Free | p/st |
| 41041990 | Other | 5,5 | p/st |
| In the dry state (crust) |
| 410441 | Full grains, unsplit; grain splits |
| Whole bovine (including buffalo) hides and skins, of a unit surface area not exceeding 28 square feet (2,6 m2) |
| 41044111 | East India kip, whole, whether or not the heads and legs have been removed, each of a net weight of not more than 4,5 kg, not further prepared than vegetable tanned, whether or not having undergone certain treatments, but obviously unsuitable for immediate use for the manufacture of leather articles | Free | p/st |
| 41044119 | Other | 6,5 | p/st |
| Other |
| Of bovine (including buffalo) animals |
| 41044151 | Whole hides and skins, of a unit surface area exceeding 28 square feet (2,6 m2) | 6,5 | p/st |
| 41044159 | Other | 6,5 | p/st |
| 41044190 | Other | 5,5 | p/st |
| 410449 | Other |
| Whole bovine (including buffalo) hides and skins, of a unit surface area not exceeding 28 square feet (2,6 m2) |
| 41044911 | East India kip, whole, whether or not the heads and legs have been removed, each of a net weight of not more than 4,5 kg, not further prepared than vegetable tanned, whether or not having undergone certain treatments, but obviously unsuitable for immediate use for the manufacture of leather articles | Free | p/st |
| 41044919 | Other | 6,5 | p/st |
| Other |
| Of bovine (including buffalo) animals |
| 41044951 | Whole hides and skins, of a unit surface area exceeding 28 square feet (2,6 m2) | 6,5 | p/st |
| 41044959 | Other | 6,5 | p/st |
| 41044990 | Other | 5,5 | p/st |
| 4105 | Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared |
| 41051000 | In the wet state (including wet-blue) | 2 | p/st |
| 410530 | In the dry state (crust) |
| 41053010 | Vegetable pre-tanned Indian hair sheep, whether or not having undergone certain treatments, but obviously unsuitable for immediate use for the manufacture of leather articles | Free | p/st |
| 41053090 | Other | 2 | p/st |
| 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 |
| 41062100 | In the wet state (including wet-blue) | 2 | p/st |
| 410622 | In the dry state (crust) |
| 41062210 | Vegetable pre-tanned Indian goat or kid, whether or not having undergone certain treatments, but obviously unsuitable for immediate use for the manufacture of leather articles | Free | p/st |
| 41062290 | Other | 2 | p/st |
| Of swine |
| 41063100 | In the wet state (including wet-blue) | 2 | p/st |
| 41063200 | In the dry state (crust) | 2 | p/st |
| 410640 | Of reptiles |
| 41064010 | Vegetable pre-tanned | Free | p/st |
| 41064090 | Other | 2 | p/st |
| Other |
| 41069100 | In the wet state (including wet-blue) | 2 | — |
| 41069200 | In the dry state (crust) | 2 | p/st |
| 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 |
| 410711 | Full grains, unsplit |
| Bovine (including buffalo) leather, of a unit surface area not exceeding 28 square feet (2,6 m2) |
| 41071111 | Boxcalf | 6,5 | m2 |
| 41071119 | Other | 6,5 | m2 |
| 41071190 | Other | 6,5 | m2 |
| 410712 | Grain splits |
| Bovine (including buffalo) leather, of a unit surface area not exceeding 28 square feet (2,6 m2) |
| 41071211 | Boxcalf | 6,5 | m2 |
| 41071219 | Other | 6,5 | m2 |
| Other |
| 41071291 | Bovine (including buffalo) leather | 5,5 | m2 |
| 41071299 | Equine leather | 6,5 | m2 |
| 410719 | Other |
| 41071910 | Bovine (including buffalo) leather, of a unit surface area not exceeding 28 square feet (2,6 m2) | 6,5 | m2 |
| 41071990 | Other | 6,5 | m2 |
| Other, including sides |
| 410791 | Full grains, unsplit |
| 41079110 | Sole leather | 6,5 | — |
| 41079190 | Other | 6,5 | m2 |
| 410792 | Grain splits |
| 41079210 | Bovine (including buffalo) leather | 5,5 | m2 |
| 41079290 | Equine leather | 6,5 | m2 |
| 410799 | Other |
| 41079910 | Bovine (including buffalo) leather | 6,5 | m2 |
| 41079990 | Equine leather | 6,5 | m2 |
| 4108 |
| 4109 |
| 4110 |
| 4111 |
| 41120000 | 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 | 3,5 | 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 |
| 41131000 | Of goats or kids | 3,5 | m2 |
| 41132000 | Of swine | 2 | m2 |
| 41133000 | Of reptiles | 2 | m2 |
| 41139000 | Other | 2 | m2 |
| 4114 | Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather |
| 411410 | Chamois (including combination chamois) leather |
| 41141010 | Of sheep or lambs | 2,5 | p/st |
| 41141090 | Of other animals | 2,5 | p/st |
| 41142000 | Patent leather and patent laminated leather; metallised leather | 2,5 | m2 |
| 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 |
| 41151000 | Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls | 2,5 | — |
| 41152000 | Parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour | Free | — |