4114 10 100 0 — Chamois leather, incl. combination chamois leather, of sheep or lambs (excl. glacé-tanned leather subsequently treated with formaldehyde and leather stuffed with oil only after tanning)

4114 Suede (including combined suede); lacquer leather and lacquer leather; metallized leather: 4114 10 suede (including combined suede) 4114 20 – lacquer leather and lacquer laminated leather; metallized leather

(I) Chamois (including combination chamois) leather Chamois leather is tanned and dressed by repeated treatment of the skins with fish or other animal oils, after which they are dried by heating or in the air and washed in an alkaline solution to remove excess oil. The surface is then cleaned and finished by buffing with pumice or other abrasives. This treatment is usually applied to the flesh splits of sheep or lamb skins from which the grain layer has been buffed off. Chamois leather is characterised by its softness, its yellow colour (when undyed) and its water resistance. It is widely used for making gloves, washable articles, etc., while the skins of larger animals (deer, roe deer, etc.) treated in a similar manner are used for making clothing, harness or for certain industrial purposes. Chamois leather produced using oils alone, as described above, is sometimes called full oil chamois. White washable leather having properties similar to yellow chamois, obtained by partial tanning with formaldehyde followed by oil tanning as described above, is known as combination chamois. The heading also covers this leather, but not other types of washable leather (for example, alum-tanned or formaldehyde-tanned), nor leather simply "oiled" (without prior emulsification of the oil) after complete tanning by other methods. (II) Patent leather and patent laminated leather; metallised leather This group covers: (1) Patent leather, that is, leather coated with a layer of lacquer or with a pre-formed sheet of plastics and having a glossy, mirror-like surface. The lacquer used for the coating may be pigmented or unpigmented and must be based on: (a) drying vegetable oils (usually linseed oil); (b) cellulose derivatives (for example, nitrocellulose); (c) synthetic products (thermoplastic or non-thermoplastic), mainly polyurethanes. The pre-formed sheet of plastics applied to the leather is usually of polyurethane or polyvinyl chloride.

The surface of the products of this group is not necessarily flat. It can have embossing, imitating certain types of skin (crocodile, lizards, etc.), or have artificial pulp, wrinkle or measure. It should, however, retain a shiny mirror surface. The thickness of the coating or sheet applied shall not exceed 0.15 mm. This chapter also includes skin coated with paint or varnish containing pigments (including mica, quartz or similar scales) in a binder, for example, plastic or drying vegetable oil, to give the skin a metallic luster (“imitation of metallized skin”). (2) Laminated leather, also known in trade as coated lacquer leather, is leather coated with a pre-formed sheet of plastic more than 0.15 mm thick, but less than half the total thickness, and having a shiny, ecclesiastical surface of lacquer leather. (Skin covered with a preformed sheet of plastic with a thickness of more than 0.15 mm, but not less than half the total thickness, belongs to Chapter 39.) (3) Metallic leather is skin covered with metallic powder or metal sheet (for example, silver, gold, bronze or aluminum). This heading does not, however, cover composite leather, lacquered or metallised (heading 4115).

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.