| Tariff Classification |
| section 08 | Raw hides and skins, leather, furskins and articles thereof; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut) |
| chapter 41 | Raw hides and skins (other than furskins) and leather |
| 41.01 | Raw hides and skins of bovine (including buffalo) or equine animals (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split: |
| 4101.50 | －Whole hides and skins, of a weight exceeding 16 kg: |
| －－Other than those of which have undergone a tanning process which reversible |
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