This heading covers :(A)All raw hides and skins without hair or dehaired, other than those of heading 41.01 or 41.02. The heading includes birdskins from which the feathers and down have been removed, and fish skins, reptile skins and dehaired skins of goats or kids (including Yemen, Mongolian or Tibetan goats and kids). (B)Raw hides and skins, from which the hair has not been removed, of the following animals only : (1) Goats and kids (other than Yemen, Mongolian or Tibetan goats and kids). (2) Swine, including peccary. (3) Chamois, gazelle and camels (including dromedaries). (4) Elk, reindeer, roebucks and other deer. (5) Dogs.
These raw hides and skins may be fresh (green) or temporarily preserved by salting, drying, liming, pickling or any other method to prevent putrefaction in the short term (see the Explanatory Note to heading 41.01). They may also be cleaned, split or scraped, or may have undergone a tanning (including pre-tanning) process which is reversible, but not subjected to any other tanning or equivalent process (such as parchment-dressing) nor further prepared.
The heading does not include : (a) Uncooked edible skins of animals (Chapter 2) or of fish (Chapter 3). (When cooked, such skins are classified in Chapter 16.) (b) Parings and similar waste of raw hides or skins (heading 05.11). (c) Birdskins and parts of birdskins, with their feathers or down, of heading 05.05 or 67.01.
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