chapter 41 Raw hides and skins (other than furskins) and leather
1.- This Chapter does not cover:
(a) Parings or similar waste, of raw hides or skins (heading 05.11);
(b) Birdskins or parts of birdskins, with their feathers or down, of heading 05.05 or 67.01; 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 41.04 to 41.06 do not cover hides and skins which have undergone a tanning (including pre-tanning) process which is reversible (headings 41.01 to 41.03, as the case may be).
(B) For the purposes of headings 41.04 to 41.06, 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 41.15.
1.- For the purpose of headings 41.04 to 41.06, the expression “tanned hides and skins” means hides and skins which have been treated by tanning agents until they obtain irreversible thermal stable properties.
2.- For the purpose of headings 41.07, 41.12 to 41.14, the expression “leather” means hides and skins with surfaces that have been grinned, painted, polished, stamped or similarly treated to obtain properties and shapes suitable for manufacture of leather articles.