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Heading 4101 : 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.
This heading covers raw hides and skins (whether or not the hair has been removed) of bovine animals (including buffalo) (i.e., animals of heading 01.02, see the Explanatory Note to that heading) or equine animals (horses, mules, asses, zebras, etc.).
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. 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.
Hides and skins may be either dry salted, or wet salted by means of brine. In the dry salting process, small proportions of other substances are sometimes added to prevent staining. In India, a clayey earth containing sodium sulphate is sometimes added.
Hides may be dried directly or as an additional treatment after salting. During drying, the hides and skins are often treated with insecticidal, disinfecting or similar preparations.
Hides and skins are limed by soaking them in lime water or by painting them with a paste containing slaked lime. The liming facilitates dehairing and also helps to preserve the hides and skins.
Hides and skins are pickled by steeping in weak solutions of hydrochloric or sulphuric acid, or of certain other chemicals, together with common salt. This process preserves the hides and skins.The heading does not include : (a) Uncooked edible skins of animals (heading 02.06 or 02.10). (When cooked, such skins are classified in heading 16.02.) (b) Parings and similar waste of raw hides or skins (heading 05.11).
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