Explanatory notes
… the hides and skins resistant to decay, and increases their impermeability to water. Tannins penetrate into the hide … and the hide or skin may be retanned or coloured by immersion (e.g., in a drum) before drying. Sheep and … of a surface colour or pigment, graining or stamping to imitate skins of other kinds, sizing, polishing, grinding …Legal note
… This Chapter does not cover : (a) Parings or similar waste, of raw hides or skins (heading 05.11); … 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), …