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Notas.
1. Este Capítulo no comprende:
a) los recortes y desperdicios similares de cueros y pieles en bruto (partida 05.11);
b) las pieles y partes de pieles de aves, con sus plumas o plumón (partidas 05.05 o 67.01, según los casos);
c) los cueros y pieles en bruto, curtidos o adobados, sin depilar, de animales de pelo (Capítulo 43). Sin embargo, se clasifican en este Capítulo las pieles en bruto sin depilar de bovino (incluidas las de búfalo), de equino, ovino (excepto las de cordero llamadas astracán, «Breitschwanz», «caracul», «persa» o similares y las pieles de cordero de Indias, de China, de Mongolia o del Tíbet), de caprino (excepto las de cabra, cabritilla o cabrito del Yemen, de Mongolia o del Tíbet), de porcino (incluidas las de pecarí), de gamuza, gacela, camello, dromedario, reno, alce, ciervo, corzo o perro.
2. A) Las partidas 41.04 a 41.06 no comprenden los cueros y pieles que hayan sufrido un proceso de curtido (incluido el precurtido) reversible (partidas 41.01 a 41.03, según el caso).
B) En las partidas 41.04 a 41.06 la expresión «crust» incluye cueros y pieles que han sido recurtidos, coloreados o engrasados en baño, previo al secado.
3. En la Nomenclatura la expresión cuero regenerado se refiere a las materias comprendidas en la partida 41.15.
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