4113 20 00 — 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: of swine

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 – Of goats or kids 4113 20 – Of swine 4113 30 – Of reptiles 4113 90 – Other

This heading includes goat skins or hairless goat skins made for parchment and skins of goats which have been further processed after tanning or cutting of the beast (see general provisions to this chapter). The features which distinguish sheep skin from goat skin are given in the HS Explanatory Note to heading 4112. Goat skins or goat skins may also be "aluminum tanning" (see general provisions for this chapter). This heading also includes skins obtained from skins without the hair or hairless skins of all animals, not included in headings 4107 and 4112, which were produced in the same manner as skins of the same headings (see general provisions to this chapter). This heading therefore includes, for example, skin (other than the skin of heading 4114) of pigs, reptiles (lizards, snakes, crocodiles, etc.), anti-loops, kangaroos, deer, wild goats or chamois, reindeer, elk, elephants, camels (including dromedaries), hippos, dogs and fish, or marine mammals. Skin commercially referred to as “deer skin” is washable skin of double sheepskin, the formulae of ydehyde or fat tanning, and is excluded (heading 4112 or 4114).

This heading also excludes: (a) suede (including combined suede) and lacquer leather, lacquer leather and metallised leather (heading 4114); (b) trimmings and other wastes of tanned or made leather (heading 4115); (c) skins made with hair (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.