4107 11 190 0 — Full grains leather "incl. parchment-dressed leather", unsplit, of the whole hides and skins of bovine "incl. buffalo" animals, with a surface area of <= 2.6 m² "28 square feet", without hair on (excl. boxcalf, chamois leather, patent leather, patent laminated leather and metallised leather)

4107 Skin further treated after tanning or in the form of tanned beauty, including parchment, from the skins of cattle (including buffalo) or of animals of the horse family, without hair, double or non-double, other than the skin of heading 4114:

4107 11 - - - unpolished facial non-doubles 4107 12 - - - facial doubles 4107 19 - - other - other, including semi-skin: 4107 91 - - unpolished facial non-double 4107 92 - - - facial double 4107 99 - - other

This heading covers dehaired hides and skins of bovine animals (including buffalo) or of equine animals, parchment-dressed, and leather further prepared after tanning or crusting (see the General Explanatory Note to this Chapter). Leather of bovine or equine animals is distinguished by its strength and durability and is therefore generally used for sole leather and for belting leather for machinery. Sole leather is leather which has been rolled or hammered. It is usually vegetable-tanned or combination-tanned and brown in colour, but some kinds (greenish-blue in colour) are chrome-tanned. Belting leather for machinery is usually made from the butts of ox hides, usually vegetable-tanned, and well curried and worked so as to provide strength, flexibility and an almost total absence of stretch. Leather of bovine animals (including buffalo) or of equine animals is also frequently used for the manufacture of uppers for boots or shoes, for example, the varieties known as "box calf or kip" or "willow calf or kip" (dyed and polished chrome-tanned calf leather, tanned with chrome or sometimes by combination tanning). The heading excludes: (a) Chamois (including combination chamois) leather, and patent leather, patent laminated leather and metallised leather (heading 4114); (b) Parings and other waste of tanned or dressed leather (heading 4115); (c) Hides and skins of bovine animals (including buffalo) or of equine animals, dressed with the hair on (Chapter 43).

Notes

English text as published in Annex I to Regulation (EU) 2021/1832 (Combined Nomenclature). The EAEU tariff and the EU nomenclature copy these notes from the same convention. For a Russian declaration the binding version is the Russian one: Annex to Decision No 80 of the EEC Council of 14 September 2021.

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, 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.