SECTION VIII   RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES THEREOF; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILK-WORM GUT)
Chapter 41   Raw hides and skins (other than furskins) and leather.
Statistical code		Description	Tariff rate					Tariff rate (EPA)					Unit
H.S. code			General	Temporary	WTO	GSP	LDC	Singapore	Mexico	Malaysia	Chile	Thailand	I	II
41.01		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.
4101.20		Whole hides and skins, of a weight per skin not exceeding 8 kg when simply dried, 10 kg when dry-salted, or 16 kg when fresh, wet-salted or otherwise preserved
		1 Of which have undergone a chrome tanning (including pre-tanning) process which is reversible, or of which have not yet undergone any tanning process	Free					Free	Free	Free	Free	Free
		- Of which have not yet undergone any tanning process			(Free)
	111	-- Of equine animals											NO	KG
	112	-- Other											NO	KG
	113	- Other			(Free)								SM	KG
		2 Other	60%				Free
	211	- For the quantity within the limits of an annual tariff quota, on the basis of 214,000㎡, stipulated by a Cabinet Order, on hides and skins of bovine (including buffalo) or equine animals which have undergone a tanning process (including pre-tanning) which is reversible of 4101.20-2, 4101.50-2, and 4101.90-2, tanned or crusted hides and skins of bovine (including buffalo) or equine animals of 4101.11-2, 4104.19-2, 4101.41-1-(2), 4101.41-2-(2), 4104.49-1-(2) and 4104.49-2-(2) and leather of bovine (including buffalo) or equine animals of 4107.11-2-(2), 4107.12-2-(2), 4107.19-2-(2), 410791-2-(2), 4107.92-2-(2) and 4107.99-2-(2) (hereinafter in this heading and headings 41.04 and 41.07 referred to as "the Pooled Quota (First Category)")		12%	(12%)								SM	KG
	212	- Other			30%				In Quota Free	9.8%	10.9%	10.9%	SM	KG
4101.50		Whole hides and skins, of a weight exceeding 16 kg
		1 Of which have undergone a chrome tanning (including pre-tanning) process which is reversible, or of which have not yet undergone any tanning process	Free					Free	Free	Free	Free	Free
		- Of which have not yet undergone any tanning process			(Free)
	111	-- Of equine animals											NO	KG
	112	-- Other											NO	KG
	113	- Other			(Free)								SM	KG
		2 Other	60%				Free
	211	- For "the Pooled Quota (First Category)"		12%	(12%)								SM	KG
	212	- Other			30%				In Quota Free	9.8%	10.9%	10.9%	SM	KG
4101.90		Other, including butts, bends and bellies
		1 Of which have undergone a chrome tanning (including pre-tanning) process which is reversible, or of which have not yet undergone any tanning process	Free					Free	Free	Free	Free	Free
	110	- Of which have not yet undergone any tanning process			(Free)									KG
	113	- Other			(Free)								SM	KG
		2 Other	60%				Free
	211	- For "the Pooled Quota (First Category)"		12%	(12%)								SM	KG
	212	- Other			30%				In Quota Free	9.8%	10.9%	10.9%	SM	KG
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.						Free	Free	Free	Free	Free
4102.10	000	With wool on	Free		(Free)								NO	KG
		Without wool on
4102.21		Pickled	Free
	010	- Of which have not yet undergone any tanning process			(Free)								NO	KG
	090	- Other			(Free)								SM	KG
4102.29		Other	Free
	010	- Of which have not yet undergone any tanning process			(Free)								NO	KG
	090	- Other			(Free)								SM	KG
41.03		Other raw hides and skins (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split, other than those excluded by Note 1 (b) or 1 (c) to this Chapter.
4103.20		Of reptiles	Free					Free	Free	Free	Free	Free
		- Of reptiles
	011	-- Of which have not yet undergone any tanning process			(Free)									KG
	019	-- Other			(Free)									KG
		- Of lizards
	021	-- Of which have not yet undergone any tanning process			(Free)									KG
	029	-- Other			(Free)									KG
		- Of snakes
	031	-- Of which have not yet undergone any tanning process			(Free)									KG
	039	-- Other			(Free)									KG
		- Of turtles and tortoise
	041	-- Of which have not yet undergone any tanning process			(Free)									KG
	049	-- Other			(Free)									KG
		- Other
	091	-- Of which have not yet undergone any tanning process			(Free)									KG
	099	-- Other			(Free)									KG
4103.30		Of swine
	100	1 Of which have not yet undergone any tanning process	Free		(Free)			Free	Free	Free	Free	Free	NO	KG
	200	2 Other	7.5%		6%	1.2%	Free		In Quota Free Other 3.7%	0.9%	1.1%	1.1%	SM	KG
4103.90		Other	Free					Free	Free	Free	Free	Free
		- Of deer
	011	-- Of which have not yet undergone any tanning process			(Free)									KG
	019	-- Other			(Free)									KG
		-  Of ostrich
	021	-- Of which have not yet undergone any tanning process			(Free)									KG
	029	-- Other			(Free)									KG
		- Of goats or kids
	031	-- Of which have not yet undergone any tanning process			（Free）									KG
	039	-- Other			（Free）									KG
		- Other
	091	-- Of which have not yet undergone any tanning process			(! Free～2.1%)									KG
	099	-- Other			(! Free～2.1%)									KG
41.04		Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared.
		In the wet state (including wet-blue) :
4104.11		Full grains, unsplit; grain splits
	100	1 Chrome tanned leather	Free		(Free)			Free	Free	Free	Free	Free	SM	KG
		2 Other	60%				Free
	211	- For "the Pooled Quota (First Category)"		12%	(12%)								SM	KG
	212	- Other			30%				In Quota Free	9.8%	10.9%	10.9%	SM	KG
4104.19		Other
	100	1 Chrome tanned leather	Free		(Free)			Free	Free	Free	Free	Free	SM	KG
		2 Other	60%				Free
	211	- For "the Pooled Quota (First Category)"		12%	(12%)								SM	KG
	212	- Other			30%				In Quota Free	9.8%	10.9%	10.9%	SM	KG
		In the dry state (crust) :
4104.41		Full grains, unsplit; grain splits
		1 Tanned (including retanned) but not further prepared
	110	(1) Chrome tanned leather	Free		(Free)			Free	Free	Free	Free	Free	SM	KG
		(2) Other	60%				Free
	121	- For "the Pooled Quota (First Category)"		12%	(12%)								SM	KG
	122	- Other			30%				In Quota Free	9.8%	10.9%	10.9%	SM	KG
		2 Other
		(1)Dyed or coloured	60%				Free
		- Dyed or coloured , excluding whole bovine skin leather of a unit surface area not exceeding 2.6㎡, buffalo leather and roller leather
	211	-- For the quantity within the limits of an annual tariff quota, on the basis of 1,466,000㎡, stipulated by a Cabinet Order, on tanned or crust hides or skins of bovine (including buffalo) or equine animals of 4104.41-2-(1), and 4104.91-2-(1), and leather of bovine (including buffalo) or equine animals of 4107.11-2-(1), 4107.12-2-(1), 4107.19-2-(1), 4107.91-2-(1) and 4107.99-2-(1) (hereinafter in this heading and headings 41.07 reffered to as "the Pooled Quota (Second Category)")		13.3%	(13.3%)								SM	KG
	212	-- Other			30%				In Quota Free	10.9%	12.1%	12.1%	SM	KG
		- Other
	213	-- For "the Pooled Quota (Second Category)"		16%	(16%)								SM	KG
	219	-- Other			30%				In Quota Free	13.1%	14.5%	14.5%	SM	KG
		(2)Other	60%				Free
	221	- For "the Pooled Quota (First Category)"		12%	(12%)								SM	KG
	222	- Other			30%				In  Quota Free	9.8%	10.9%	10.9%	SM	KG
4104.49		Other
		1 Tanned (including retanned) but not further prepared
	110	(1) Chrome tanned leather	Free		(Free)			Free	Free	Free	Free	Free	SM	KG
		(2) Other	60%				Free
	121	- For "the Pooled Quota (First Category)"		12%	(12%)								SM	KG
	122	- Other			30%				In Quota Free	9.8%	10.9%	10.9%	SM	KG
		2 Other
		(1)Dyed or coloured	60%				Free
	211	- For "the Pooled Quota (Second Category)"		16%	(16%)								SM	KG
	212	- Other			30%				In Quota Free	13.1%	14.5%	14.5%	SM	KG
		(2)Other	60%				Free
	221	- For "the Pooled Quota (First Category)"		12%	(12%)								SM	KG
	222	- Other			30%				In Quota Free	9.8%	10.9%	10.9%	SM	KG
41.05		Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared.
4105.10	000	In the wet state (including wet-blue)	Free		(Free)			Free	Free	Free	Free	Free	SM	KG
4105.30		In the dry state (crust)
		1 Dyed or coloured	60%				Free
	111	- For the quantity within the limits of an annual tariff quota, on the basis of 1,070,000㎡, stipulated by a Cabinet Order, on tanned or crust hides and skins of sheep or lamb of 4105.30-1, tanned or crust hides and skins of goat or kid of 4106.22-1, sheep or lamb skin leather of 4112.00-2-(1) (hereinafter in this subheading and sbheadings 4106.22, 4112.00 and 4113.10 referred to as "the Pooled Quota")		16%	(16%)								SM	KG
	112	- Other			30%				In Quota Free	13.1%	14.5%	14.5%	SM	KG
	200	2 Other	Free		(Free)			Free	Free	Free	Free	Free	SM	KG
41.06		Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split, but not further prepared.
		Of goats or kids
4106.21	000	In the wet state (including wet-blue)	Free		(Free)			Free	Free	Free	Free	Free	SM	KG
4106.22		In the dry state (crust)
		1 Dyed or coloured	60%				Free
	111	- For "the Pooled Quota"		16%	(16%)								SM	KG
	112	- Other			30%				In Quota Free	13.1%	14.5%	14.5%	SM	KG
	200	2 Other	Free		(Free)			Free	Free	Free	Free	Free	SM	KG
		Of swine
4106.31	000	In the wet state (including wet-blue)	7.5%		6%	1.2%	Free		In Quota Free Other 3.7%	0.9%	1.1%	1.1%	SM	KG
4106.32		In the dry state (crust)
	100	1 Dyed or coloured	10%		8%	1.6%	Free		In Quota Free Other 5%	1.2%	1.4%	1.4%	SM	KG
	200	2 Other	7.5%		6%	1.2%	Free		In Quota Free Other 3.7%	0.9%	1.1%	1.1%	SM	KG
4106.40		Of reptiles
		1 Vegetable pre-tanned	Free					Free	Free	Free	Free	Free
		- Of alligators, crocodiles or  lizards			(Free)
	111	-- Of alligators or crocodiles												KG
	112	-- Other												KG
	114	- Other			(Free)									KG
		2 Other
		(1)Dyed or coloured
		A Of alligators, crocodiles or  lizards	12.5%		10%	2%	Free		In Quota Free Other 6.2%	1.5%	1.8%	1.8%
	211	- Of alligators or crocodiles												KG
	212	- Other												KG
	214	B Other	7.5%		6%	1.2%	Free		In Quota Free Other 3.7%	0.9%	1.1%	1.1%		KG
		(2)Other	Free					Free	Free	Free	Free	Free
		- Of alligators, crocodiles or  lizards			(Free)
	221	-- Of alligators or crocodiles												KG
	222	-- Other												KG
	224	- Other			(Free)									KG
		Other
4106.91		In the wet state (including wet-blue)	Free		(Free)			Free	Free	Free	Free	Free
	010	- Of ostriches												KG
	090	- Other												KG
4106.92		In the dry state (crust)
		1 Dyed or coloured	7.5%		6%	1.2%	Free		In Quota Free Other 3.7%	0.9%	1.1%	1.1%
	110	- Of ostriches												KG
	190	- Other												KG
		2 Other	Free		(Free)			Free	Free	Free	Free	Free
	210	- Of ostriches												KG
	290	- Other												KG
41.07		Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 41.14.
		Whole hides and skins
4107.11		Full grains, unsplit
	100	1 Of parchment-dressed	15%		6%	1.2%	Free		In Quota Free Other 3.7%	0.9%	1.1%	1.1%	SM	KG
		2 Other
		(1)Dyed, coloured, stampted or embossed	60%				Free
		- Dyed or coloured, excluding whole bovine skin leather of a unit surface area not exceeding 2.6㎡, and buffalo leather and roller leather
	211	-- For "the Pooled Quota (Second Category)"		13.3%	(13.3%)								SM	KG
	212	-- Other			30%				In Quota Free	10.9%	12.1%	12.1%	SM	KG
		- Other
	213	-- For "the Pooled Quota (Second Category)"		16%	(16%)								SM	KG
	219	-- Other			30%				In Quota Free	13.1%	14.5%	14.5%	SM	KG
		(2)Other	60%				Free
	221	- For "the Pooled Quota (First Category)"		12%	(12%)								SM	KG
	222	- Other			30%				In Quota Free	9.8%	10.9%	10.9%	SM	KG
4107.12		Grain splits
	100	1 Of parchment-dressed	15%		6%	1.2%	Free		In Quota Free Other 3.7%	0.9%	1.1%	1.1%	SM	KG
		2 Other
		(1)Dyed, coloured, stampted or embossed	60%				Free
		- Dyed or coloured, excluding whole bovine skin leather of a unit surface area not exceeding 2.6㎡, and buffalo leather and roller leather
	211	-- For "the Pooled Quota (Second Category)"		13.3%	(13.3%)								SM	KG
	212	-- Other			30%				In Quota Free	10.9%	12.1%	12.1%	SM	KG
		- Other
	213	-- For "the Pooled Quota (Second Category)"		16%	(16%)								SM	KG
	219	-- Other			30%				In Quota Free	13.1%	14.5%	14.5%	SM	KG
		(2)Other	60%				Free
	221	- For "the Pooled Quota (First Category)"		12%	(12%)								SM	KG
	222	- Other			30%				In Quota Free	9.8%	10.9%	10.9%	SM	KG
4107.19		Other
	100	1 Of parchment-dressed	15%		6%	1.2%	Free		In Quota Free Other 3.7%	0.9%	1.1%	1.1%	SM	KG
		2 Other
		(1)Dyed, coloured, stampted or embossed	60%				Free
	211	- For "the Pooled Quota (Second Category)"		16%	(16%)								SM	KG
	212	- Other			30%				In Quota Free	13.1%	14.5%	14.5%	SM	KG
		(2)Other	60%				Free
	221	- For "the Pooled Quota (First Category)"		12%	(12%)								SM	KG
	222	- Other			30%				In Quota Free	9.8%	10.9%	10.9%	SM	KG
		Other, including sides
4107.91		Full grains, unsplit
	100	1 Of parchment-dressed	15%		6%	1.2%	Free		In Quota Free Other 3.7%	0.9%	1.1%	1.1%	SM	KG
		2 Other
		(1)Dyed, coloured, stampted or embossed	60%				Free
		- Dyed or coloured excluding buffalo leather and roller leather
	211	-- For "the Pooled Quota (Second Category)"		13.3%	(13.3%)								SM	KG
	212	-- Other			30%				In Quota Free	10.9%	12.1%	12.1%	SM	KG
		- Other
	213	-- For "the Pooled Quota (Second Category)"		16%	(16%)								SM	KG
	219	-- Other			30%				In Quota Free	13.1%	14.5%	14.5%	SM	KG
		(2)Other	60%				Free
	221	- For "the Pooled Quota (First Category)"		12%	(12%)								SM	KG
	222	- Other			30%				In Quota Free	9.8%	10.9%	10.9%	SM	KG
4107.92		Grain splits
	100	1 Of parchment-dressed	15%		6%	1.2%	Free		In Quota Free Other 3.7%	0.9%	1.1%	1.1%	SM	KG
		2 Other
		(1)Dyed, coloured, stampted or embossed	60%				Free
		- Dyed or coloured excluding buffalo leather and roller leather
	211	-- For "the Pooled Quota (Second Category)"		13.3%	(13.3%)								SM	KG
	212	-- Other			30%				In Quota Free	10.9%	12.1%	12.1%	SM	KG
		- Other
	213	-- For "the Pooled Quota (Second Category)"		16%	(16%)								SM	KG
	219	-- Other			30%				In Quota Free	13.1%	14.5%	14.5%	SM	KG
		(2)Other	60%				Free
	221	- For "the Pooled Quota (First Category)"		12%	(12%)								SM	KG
	222	- Other			30%				In Quota Free	9.8%	10.9%	10.9%	SM	KG
4107.99		Other
	100	1 Of parchment-dressed	15%		6%	1.2%	Free		In Quota Free Other 3.7%	0.9%	1.1%	1.1%	SM	KG
		2 Other
		(1)Dyed, coloured, stampted or embossed	60%				Free
	211	- For "the Pooled Quota (Second Category)"		16%	(16%)								SM	KG
	212	- Other			30%				In Quota Free	13.1%	14.5%	14.5%	SM	KG
		(2)Other	60%				Free
	221	- For "the Pooled Quota (First Category)"		12%	(12%)								SM	KG
	222	- Other			30%				In Quota Free	9.8%	10.9%	10.9%	SM	KG
41.12
4112.00		Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 41.14.
	100	1 Of parchment-dressed	15%		6%	1.2%	Free		In Quota Free Other 3.7%	0.9%	1.1%	1.1%		KG
		2 Other
		(1)Dyed, coloured, stampted or embossed	60%				Free
	211	- For "the Pooled Quota"		16%	(16%)								SM	KG
	212	- Other			30%				In Quota Free	13.1%	14.5%	14.5%	SM	KG
	220	(2)Other	Free		(Free)			Free	Free	Free	Free	Free	SM	KG
41.13		Leather further prepared after tanning or crusting, including parchment-dressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading 41.14.
4113.10		Of goats or kids
	100	1 Of parchment-dressed	15%		6%	1.2%	Free		In Quota Free Other 3.7%	0.9%	1.1%	1.1%		KG
		2 Other
		(1)Dyed, coloured, stampted or embossed	60%				Free
	211	- For "the Pooled Quota"		16%	(16%)								SM	KG
	212	- Other			30%				In Quota Free	13.1%	14.5%	14.5%	SM	KG
	220	(2)Other	Free		(Free)			Free	Free	Free	Free	Free	SM	KG
4113.20		Of swine
	100	1 Of parchment-dressed	15%		6%	1.2%	Free		In Quota Free Other 3.7%	0.9%	1.1%	1.1%		KG
		2 Other
	210	(1)　Dyed, coloured, stampted or embossed	10%		8%	1.6%	Free		In Quota Free Other 5%	1.2%	1.4%	1.4%	SM	KG
	220	(2)　Other	7.5%		6%	1.2%	Free		In Quota Free Other 3.7%	0.9%	1.1%	1.1%	SM	KG
4113.30		Of reptiles
	100	1 Of parchment-dressed	15%		6%	1.2%	Free		In Quota Free Other 3.7%	0.9%	1.1%	1.1%		KG
		2 Other
		(1)Dyed, coloured, stampted or embossed
		A Of alligators, crocodiles or lizards	12.5%		10%	2%	Free		In Quota Free Other 6.2%	1.5%	1.8%	1.8%
	211	- Of alligators or crocodiles												KG
	212	- Other												KG
		B Other	7.5%		6%	1.2%	Free		In Quota Free Other 3.7%	0.9%	1.1%	1.1%
	221	- Of turtles and tortoise												KG
	222	- Other												KG
		(2)Other	Free					Free	Free	Free	Free	Free
		- Of alligators, crocodiles or lizards			(Free)
	213	-- Of alligators or crocodiles												KG
	219	-- Other												KG
		- Other			(Free)
	223	-- Of turtles and tortoise												KG
	229	-- Other												KG
4113.90		Other
	100	1 Of parchment-dressed	15%		6%	1.2%	Free		In Quota Free Other 3.7%	0.9%	1.1%	1.1%		KG
		2 Other
		(1)Dyed, coloured, stampted or embossed	7.5%		6%	1.2%	Free		In Quota Free Other 3.7%	0.9%	1.1%	1.1%
	211	- Of orstriches												KG
	212	- Other												KG
		(2)Other	Free		(Free)			Free	Free	Free	Free	Free
	221	- Of orstriches												KG
	222	- Other												KG
41.14		Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather.
4114.10	000	Chamois (including combination chamois) leather	25%		(25%)	5%	Free		In Quota Free Other 15.6%					KG
4114.20		Patent leather and patent laminated leather; metallised leather
	010	1Metallised leather	25%		20%	12%	Free		In Quota Free Other 12.5%					KG
	090	2 Other	35%		28%	16.8%	Free		In Quota Free Other 17.5%					KG
41.15		Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls; parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour.
4115.10	000	Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls	15%		6%	1.2%	Free		In Quota Free Other 3.7%	0.9%	1.1%	1.1%		KG
4115.20	000	Parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour	10%		3%	0.6%	Free		In Quota Free Other 1.8%	0.5%	0.5%	0.5%		KG