| 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 |
| 41.04 | Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared: |
| －In the wet state (including wet-blue): |
| 4104.11 | －－Full grains, unsplit; grain splits |
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