4112 00 — Leather further prepared after tanning or crusting "incl. parchment-dressed leather", of sheep or lambs, without wool on, whether or not split (excl. chamois leather, patent leather and patent laminated leather, and metallised leather)

4112 Skin further treated after tanning or in the form of leather art, including parchment, from sheep or lamb skins, without coat, double or non-binary, other than the skin of heading 4114

This heading includes sheep skins or lamb skins (including sheep-goat hybrid skins or rams or goat skins), without wool covering, which are made for parchment, and skins of sheep or lamb skins, which have been further processed after tanning or cutting of the beauty (see general provisions to this chapter). The skin of sheep or lamb skins is somewhat similar to the skin of goats or goat skins, but has a looser structure and a less flat surface. This heading does not cover: (a) suede (including combined suede) and lacquer leather, laminated leather and metallized leather (heading 4114); (b) trimmings and other waste of tanned or minted leather (heading 4115); (c) sheep or lamb skins made with wool (group 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.