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 Indonesia Brunei ASEAN Philippines 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 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 214,000u, 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 7.6% 8.7% 8.7% 9.8%   9.8% 9.8% 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 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 7.6% 8.7% 8.7% 9.8%   9.8% 9.8% 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 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 7.6% 8.7% 8.7% 9.8%   10.7% 9.8% 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 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 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 Free Free Free Free NO KG
  200 2 Other 7.5%   6% 1.2% Free   In Quota Free

Other 2.2%
0.6% 0.8% 0.8% 0.9%   4.9% 0.9% SM KG
4103.90   Other Free         Free Free Free 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 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 7.6% 8.7% 8.7% 9.8%   9.8% 9.8% SM KG
4104.19   Other                                
  100 1 Chrome tanned leather Free   (Free)     Free Free 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 7.6% 8.7% 8.7% 9.8%   9.8% 9.8% 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 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 7.6% 8.7% 8.7% 9.8%   9.8% 9.8% 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 2.6u, buffalo leather and roller leather                                
  211 -- For the quantity within the limits of an annual tariff quota, on the basis of 1,466,000u, 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 8.5% 9.7% 9.7% 10.9%   10.9% 10.9% SM KG
    - Other                                
  213 -- For "the Pooled Quota (Second Category)"   16% (16%)                       SM KG
  219 -- Other     30%       In Quota Free 10.2% 11.6% 11.6% 13.1%   13.1% 13.1% SM KG
    (2)Other 60%       Free                      
  221 - For "the Pooled Quota (First Category)"   12% (12%)                       SM KG
  222 - Other     30%       In  Quota Free 7.6% 8.7% 8.7% 9.8%   9.8% 9.8% 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 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 7.6% 8.7% 8.7% 9.8%   9.8% 9.8% 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 10.2% 11.6% 11.6% 13.1%   13.1% 13.1% SM KG
    (2)Other 60%       Free                      
  221 - For "the Pooled Quota (First Category)"   12% (12%)                       SM KG
  222 - Other     30%       In Quota Free 7.6% 8.7% 8.7% 9.8%   9.8% 9.8% 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 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 1,070,000u, 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 10.2% 11.6% 11.6% 13.1%   13.1% 13.1% SM KG
  200 2 Other Free   (Free)     Free Free 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 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 10.2% 11.6% 11.6% 13.1%   14.0% 13.1% SM KG
  200 2 Other Free   (Free)     Free Free 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 2.2%
0.6% 0.8% 0.8% 0.9%   4.9% 0.9% SM KG
4106.32   In the dry state (crust)                                
  100 1 Dyed or coloured 10%   8% 1.6% Free   In Quota Free

Other 3%
0.8% 1.0% 1.0% 1.2%   6.5% 1.2% SM KG
  200 2 Other 7.5%   6% 1.2% Free   In Quota Free

Other 2.2%
0.6% 0.8% 0.8% 0.9%   4.9% 0.9% SM KG
4106.40   Of reptiles                                
    1 Vegetable pre-tanned Free         Free Free Free 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 3.7%
1.0% 1.3% 1.3% 1.5%   7.5% 1.5%    
  211 - Of alligators or crocodiles                               KG
  212 - Other                               KG
  214 B Other 7.5%   6% 1.2% Free   In Quota Free

Other 2.2%
0.6% 0.8% 0.8% 0.9%   4.5% 0.9%   KG
    (2)Other Free         Free Free Free 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 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 2.2%
0.6% 0.8% 0.8% 0.9%   4.9% 0.9%    
  110 - Of ostriches                               KG
  190 - Other                               KG
    2 Other Free   (Free)     Free Free 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 2.2%
0.6% 0.8% 0.8% 0.9%   4.9% 0.9% 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 2.6u, 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 8.5% 9.7% 9.7% 10.9%   11.8% 10.9% SM KG
    - Other                                
  213 -- For "the Pooled Quota (Second Category)"   16% (16%)                       SM KG
  219 -- Other     30%       In Quota Free 10.2% 11.6% 11.6% 13.1%   14.0% 13.1% SM KG
    (2)Other 60%       Free                      
  221 - For "the Pooled Quota (First Category)"   12% (12%)                       SM KG
  222 - Other     30%       In Quota Free 7.6% 8.7% 8.7% 9.8%   10.7% 9.8% SM KG
4107.12   Grain splits                                
  100 1 Of parchment-dressed 15%   6% 1.2% Free   In Quota Free

Other 2.2%
0.6% 0.8% 0.8% 0.9%   4.9% 0.9% 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 2.6u, 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 8.5% 9.7% 9.7% 10.9%   10.9% 10.9% SM KG
    - Other                                
  213 -- For "the Pooled Quota (Second Category)"   16% (16%)                       SM KG
  219 -- Other     30%       In Quota Free 10.2% 11.6% 11.6% 13.1%   13.1% 13.1% SM KG
    (2)Other 60%       Free                      
  221 - For "the Pooled Quota (First Category)"   12% (12%)                       SM KG
  222 - Other     30%       In Quota Free 7.6% 8.7% 8.7% 9.8%   10.7% 9.8% SM KG
4107.19   Other                                
  100 1 Of parchment-dressed 15%   6% 1.2% Free   In Quota Free

Other 2.2%
0.6% 0.8% 0.8% 0.9%   4.9% 0.9% 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 10.2% 11.6% 11.6% 13.1%   13.1% 13.1% SM KG
    (2)Other 60%       Free                      
  221 - For "the Pooled Quota (First Category)"   12% (12%)                       SM KG
  222 - Other     30%       In Quota Free 7.6% 8.7% 8.7% 9.8%   10.7% 9.8% SM KG
    Other, including sides                                
4107.91   Full grains, unsplit                                
  100 1 Of parchment-dressed 15%   6% 1.2% Free   In Quota Free

Other 2.2%
0.6% 0.8% 0.8% 0.9%   4.9% 0.9% 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 8.5% 9.7% 9.7% 10.9%   11.8% 10.9% SM KG
    - Other                                
  213 -- For "the Pooled Quota (Second Category)"   16% (16%)                       SM KG
  219 -- Other     30%       In Quota Free 10.2% 11.6% 11.6% 13.1%   13.1% 13.1% SM KG
    (2)Other 60%       Free                      
  221 - For "the Pooled Quota (First Category)"   12% (12%)                       SM KG
  222 - Other     30%       In Quota Free 7.6% 8.7% 8.7% 9.8%   10.7% 9.8% SM KG
4107.92   Grain splits                                
  100 1 Of parchment-dressed 15%   6% 1.2% Free   In Quota Free

Other 2.2%
0.6% 0.8% 0.8% 0.9%   4.9% 0.9% 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 8.5% 9.7% 9.7% 10.9%   10.9% 10.9% SM KG
    - Other                                
  213 -- For "the Pooled Quota (Second Category)"   16% (16%)                       SM KG
  219 -- Other     30%       In Quota Free 10.2% 11.6% 11.6% 13.1%   14.0% 13.1% SM KG
    (2)Other 60%       Free                      
  221 - For "the Pooled Quota (First Category)"   12% (12%)                       SM KG
  222 - Other     30%       In Quota Free 7.6% 8.7% 8.7% 9.8%   10.7% 9.8% SM KG
4107.99   Other                                
  100 1 Of parchment-dressed 15%   6% 1.2% Free   In Quota Free

Other 2.2%
0.6% 0.8% 0.8% 0.9%   4.9% 0.9% 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 10.2% 11.6% 11.6% 13.1%   13.1% 13.1% SM KG
    (2)Other 60%       Free                      
  221 - For "the Pooled Quota (First Category)"   12% (12%)                       SM KG
  222 - Other     30%       In Quota Free 7.6% 8.7% 8.7% 9.8%   10.7% 9.8% 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 2.2%
0.6% 0.8% 0.8% 0.9%   4.9% 0.9%   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 10.2% 11.6% 11.6% 13.1%   13.1% 13.1% SM KG
  220 (2)Other Free   (Free)     Free Free 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 2.2%
0.6% 0.8% 0.8% 0.9%   4.9% 0.9%   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 10.2% 11.6% 11.6% 13.1%   14.0% 13.1% SM KG
  220 (2)Other Free   (Free)     Free Free 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 2.2%
0.6% 0.8% 0.8% 0.9%   4.9% 0.9%   KG
    2 Other                                
  210 (1) Dyed, coloured, stampted or embossed  10%   8% 1.6% Free   In Quota Free

Other 3%
0.8% 1.0% 1.0% 1.2%   6.5% 1.2% SM KG
  220 (2) Other 7.5%   6% 1.2% Free   In Quota Free

Other 2.2%
0.6% 0.8% 0.8% 0.9%   4.9% 0.9% SM KG
4113.30   Of reptiles                                
  100 1 Of parchment-dressed 15%   6% 1.2% Free   In Quota Free

Other 2.2%
0.6% 0.8% 0.8% 0.9%   4.5% 0.9%   KG
    2 Other                                
    (1)Dyed, coloured, stampted or embossed                                 
    A Of alligators, crocodiles or lizards 12.5%   10% 2% Free   In Quota Free

Other 3.7%
1.0% 1.3% 1.3% 1.5%   7.5% 1.5%    
  211 - Of alligators or crocodiles                               KG
  212 - Other                               KG
    B Other 7.5%   6% 1.2% Free   In Quota Free

Other 2.2%
0.6% 0.8% 0.8% 0.9%   4.5% 0.9%    
  221 - Of turtles and tortoise                               KG
  222 - Other                               KG
    (2)Other Free         Free Free Free 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 2.2%
0.6% 0.8% 0.8% 0.9%   4.5% 0.9%   KG
    2 Other                                
    (1)Dyed, coloured, stampted or embossed  7.5%   6% 1.2% Free   In Quota Free

Other 2.2%
0.6% 0.8% 0.8% 0.9%   4.5% 0.9%    
  211 - Of orstriches                               KG
  212 - Other                               KG
    (2)Other Free   (Free)     Free Free 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.