Harmonized System

Notes.

1.‑   This Chapter does not cover :

        (a)   Parings or similar waste, of raw hides or skins (heading  05.11);

        (b)   Birdskins or parts of birdskins, with their feathers or down, of heading  05.05 or 67.01; or

        (c)   Hides or skins, with the hair or wool on, raw, tanned or dressed (Chapter 43); the following are, however, to be classified in Chapter 41, namely, raw hides and skins with the hair or wool on, of bovine animals (including buffalo), of equine animals, of sheep or lambs (except Astrakhan, Broadtail, Caracul, Persian or similar lambs, Indian, Chinese, Mongolian or Tibetan lambs), of goats or kids (except Yemen, Mongolian or Tibetan goats and kids), of swine (including peccary), of chamois, of gazelle of camels (including dromedaries), of reindeer, of elk, of deer, of roebucks or of dogs.

2.-   (A)  Headings 41.04 to 41.06 do not cover hides and skins which have undergone a tanning (including pre-tanning) process which is reversible (headings 41.01 to 41.03, as the case may be).

        (B)  For the purposes of headings 41.04 to 41.06, the term “crust” includes hides and skins that have been retanned, coloured or fat-liquored (stuffed) prior to drying.

3.-   Throughout the Nomenclature the expression “composition leather” means only substances of the kind referred to in heading 41.15.

Notes.

1.‑  For the purposes of this Chapter, the term “leather” includes chamois (including combination chamois) leather, patent leather, patent laminated leather and metallised leather.

2.‑  This Chapter does not cover :

       (a)    Sterile surgical catgut or similar sterile suture materials (heading  30.06);

       (b)    Articles of apparel or clothing accessories (except gloves, mittens and mitts), lined with furskin or artificial fur or to which furskin or artificial fur is attached on the outside except as mere trimming (heading  43.03 or 43.04);

       (c)    Made up articles of netting (heading  56.08);

       (d)    Articles of Chapter 64;

       (e)    Headgear or parts thereof of Chapter 65;

       (f)    Whips, riding‑crops or other articles of heading 66.02;

       (g)    Cuff‑links, bracelets or other imitation jewellery (heading 71.17);

       (h)    Fittings or trimmings for harness, such as stirrups, bits, horse brasses and buckles, separately presented (generally Section XV);

       (ij)    Strings, skins for drums or the like, or other parts of musical instruments (heading  92.09);

       (k)    Articles of Chapter 94 (for example, furniture, luminaires and lighting fittings);

       (l)    Articles of Chapter 95 (for example, toys, games, sports requisites); or

       (m)    Buttons, press‑fasteners, snap‑fasteners, press‑studs, button moulds or other parts of these articles, button blanks, of heading  96.06.

3.-  (A)   In addition to the provisions of Note 2 above, heading  42.02 does not cover :

                (a)     Bags made of sheeting of plastics, whether or not printed, with handles, not designed for prolonged use (heading  39.23);

                (b)     Articles of plaiting materials (heading  46.02).

       (B)   Articles of headings 42.02 and 42.03 which have parts of precious metal or metal clad with precious metal, of natural or cultured pearls, of precious or semi-precious stones (natural, synthetic or reconstructed) remain classified in those headings even if such parts constitute more than minor fittings or minor ornamentation, provided that these parts do not give the articles their essential character. If, on the other hand, the parts give the articles their essential character, the articles are to be classified in Chapter 71.

4.‑ For the purposes of heading  42.03, the expression “articles of apparel and clothing accessories” applies, inter alia, to gloves, mittens and mitts (including those for sport or for protection), aprons and other protective clothing, braces, belts, bandoliers and wrist straps, but excluding watch straps (heading  91.13).

Notes.

1.‑   Throughout the Nomenclature references to “furskins”, other than to raw furskins of heading 43.01, apply to hides or skins of all animals which have been tanned or dressed with the hair or wool on.

2.‑   This Chapter does not cover :

       (a)   Birdskins or parts of birdskins, with their feathers or down (heading 05.05 or 67.01);

       (b)   Raw hides or skins, with the hair or wool on, of Chapter 41 (see Note 1 (c) to that Chapter);

       (c)   Gloves, mittens and mitts, consisting of leather and furskin or of leather and artificial fur (heading 42.03);

       (d)   Articles of Chapter 64;

       (e)   Headgear or parts thereof of Chapter 65; or

       (f)   Articles of Chapter 95 (for example, toys, games, sports requisites).

3.‑   Heading 43.03 includes furskins and parts thereof, assembled with the addition of other materials, and furskins and parts thereof, sewn together in the form of garments or parts or accessories of garments or in the form of other articles.

4.‑   Articles of apparel and clothing accessories (except those excluded by Note 2) lined with furskin or artificial fur or to which furskin or artificial fur is attached on the outside except as mere trimming are to be classified in heading 43.03 or 43.04 as the case may be.

5.‑   Throughout the Nomenclature the expression “artificial fur” means any imitation of furskin consisting of wool, hair or other fibres gummed or sewn on to leather, woven fabric or other materials, but does not include imitation furskins obtained by weaving or knitting (generally, heading 58.01 or 60.01).