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Heading 4114 : Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather.

(¥°) Chamois (including combination chamois) leather
Chamois leather is tanned and dressed by repeated working of the skins with fish or animal oil, after which they are dried by warming or exposure to air, and washed in alkali to remove surplus oil. The surface may then be cleaned and dressed by fluffing with pumice or other abrasives. The leather usually treated in this way is made from the flesh split of sheep skin or lamb skin from which the grain has been removed by frizing.
Chamois leather is characterised by its softness, yellow colour (except when dyed) and washable character. It is used largely for gloves, wash-leathers, etc., and the skins of larger animals (deer, stag, etc.) similarly treated are used for clothing, harness or certain industrial purposes.
Chamois leather which is obtained by using solely oils, as described above, is sometimes referred to as full oil chamois.
White washable leather, similar in properties to the yellow chamois leather, is obtained by partial tanning with formaldehyde followed by oil tanning such as described above and is known as combination chamois. The heading covers this leather also, but not other washable leathers (e.g., alum and formaldehyde tanned), nor leather merely "stuffed" with oil after being fully tanned by other processes.

(¥±) Patent leather and patent laminated leather; metallised leather
This group covers :

(1) Patent leather, which is leather coated or covered with a varnish or lacquer or with a pre-formed sheet of plastics and which has a lustrous mirror-like surface.
The applied varnish or lacquer may be pigmented or non-pigmented and may have a basis of :

(a) vegetable drying oil (usually linseed oil);

(b) cellulose derivatives (e.g., nitrocellulose);

(c) synthetic products (whether or not thermoplastic), mainly polyurethanes.
The pre-formed sheet of plastics applied to leather is generally made from polyurethane or poly(vinyl chloride).
The surface of the products of this group is not necessarily smooth. It may be embossed to imitate certain skins (crocodile, lizard, etc.) or artificially crushed, crinkled or grained. It must, however, retain a lustrous mirror-like appearance.
The thickness of the coating or the sheet does not exceed 0.15 mm.
This group also covers leather coated or covered with a paint or lacquer consisting of pigments (including mica, silica or similar flakes) to give the leather a metallic lustre, in a binder of, e.g., plastics or vegetable drying oil ("imitation metallised leather").

(2) Patent laminated leather also known in the trade as patent coated leather, which is leather covered with a pre-formed sheet of plastics of a thickness exceeding 0.15 mm but less than half the total thickness and having the lustrous mirror-like appearance of patent leather. (Leather covered with a pre-formed sheet of plastics the thickness of which exceeds 0.15 mm but is not less than one half of the total thickness falls in Chapter 39.)

(3) Metallised leather, which is leather coated with metal powder or metal leaf (for example, of silver, gold, bronze or aluminium).

The heading does not, however, include composition leather, varnished or metallised (heading 41.15).

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