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41.02 ‑ Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not with wool on or split, other than those excluded by Note 1 (c) to this Chapter.
This heading covers raw skins of sheep or lambs whether or not with wool on. It does not, however, cover skins with wool on of Astrakhan, Broadtail, Caracul, Persian or similar lambs (i.e., lambs of a variety similar to Caracul or Persian but known by different names in various parts of the world), Indian, Chinese, Mongolian or Tibetan lambs.
These raw 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 (heading 02.06 or 02.10). (When cooked, such skins are classified in heading 16.02). (b) Parings and similar waste of raw skins (heading 05.11).
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