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Current tariff classification

Schedule 3 - Section VIII

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


 

Notes.

  1. This Chapter does not cover:
    1. Parings or similar waste, of raw hides or skins (0511);
    2. Birdskins or parts of birdskins, with their feathers or down, of 0505 or 6701.00.00; or
    3. 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.
    1. 4104 to 4106 do not cover hides and skins which have undergone a tanning (including pre-tanning) process which is reversible (4101 to 4103, as the case may be).
    2. For the purposes of 4104 to 4106, “crust” includes hides and skins that have been retanned, coloured or fat-liquored (stuffed) prior to drying.
  2. Throughout this Schedule "composition leather" means only substances of the kind referred to in 4115.
4101
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
4102
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
4103
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
4104
Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared
4105
Tanned or crusts skins of sheep or lambs, without wool on, whether or not split, but not further prepared
4106
Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split, but not further prepared
4107
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 4114
4108
No heading
4109
No heading
4110
No heading
4111
No heading
4112
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 4114
4113
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 4114
4114
Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather
4115
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
Reference
Number
Statistical
Code
UnitGoods
Rate#
4101
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:
4101.20.00 75 No - Whole hides and skins, unsplit, 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 preservedFree
4101.50.00 76 No - Whole hides and skins, of a weight exceeding 16 kgFree
4101.90.00
79 No - Other, including butts, bends and belliesFree
Reference
Number
Statistical
Code
UnitGoodsRate#
4102RAW 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:
4102.10.00 71 No - With wool onFree
4102.2- Without wool on:
4102.21.00 72 No-- PickledFree
​4102.29.00 73 No-- OtherFree
Reference
Number
Statistical
Code
UnitGoodsRate#
4103OTHER 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:
4103.20.10 87 No--- Goods which have undergone a tanning (including pre-tanning) process which is reversible other than vegetable pre-tanning5%
​4103.20.90 88 No--- OtherFree
4103.30- Of swine:
4103.30.10 91 No--- Goods without hair on, which have undergone a tanning (including pre-tanning) process which is reversible5%
4103.30.90 94 No--- OtherFree
4103.90- Other:
​4103.90.20 95 No--- Of goats or kidsFree
4103.90.30 30 No--- Of camels (including dromedaries)Free
4103.90.9--- Other:
4103.90.91 40 No---- Goods without hair on, which have undergone a tanning (including pre-tanning) process which is reversible5%
​4103.90.99 41 No---- OtherFree
Reference
Number
Statistical
Code
UnitGoodsRate#
4104TANNED OR CRUST HIDES AND SKINS OF BOVINE (INCLUDING BUFFALO) OR EQUINE ANIMALS, WITHOUT HAIR ON, WHETHER OR NOT SPLIT, BUT NOT FURTHER PREPARED:
4104.1- In the wet state (including wet-blue):
4104.11-- Full grains, unsplit; grain splits:
4104.11.10 35 No--- Pre-tannedFree
4104.11.90 36 No--- OtherFree​
4104.19-- Other:
​4104.19.10 39 No--- Pre-tannedFree
4104.19.90 41 No--- OtherFree
4104.4- In the dry state (crust):
4104.41.00 42 No-- Full grains, unsplit; grain splitsFree​
​4104.49.00 43 No-- Other5%
Reference
Number
Statistical
Code
UnitGoodsRate#
4105TANNED OR CRUST SKINS OF SHEEP OR LAMBS, WITHOUT WOOL ON, WHETHER OR NOT SPLIT, BUT NOT FURTHER PREPARED:
4105.10- In the wet state (including wet-blue):
4105.10.10 60 No--- Pre-tannedFree
4105.10.90 61 No--- Other5%
​4105.30.00 70 No - In the dry state (crust)Free​
Reference
Number
Statistical
Code
UnitGoodsRate#
4106TANNED OR CRUST HIDES AND SKINS OF OTHER ANIMALS, WITHOUT WOOL OR HAIR ON, WHETHER OR NOT SPLIT, BUT NOT FURTHER PREPARED:
4106.2- Of goats or kids:
4106.21-- In the wet state (including wet-blue):
4106.21.10 65 No--- Pre-tannedFree
4106.21.90 66 No--- Other5%
4106.22.00 67 No-- In the dry state (crust)5%
4106.3- Of swine:
4106.31.00 70 No-- In the wet state (including wet-blue)5%
4106.32.00 71 No-- In the dry state (crust)5%
4106.4- Of reptiles:
4106.40.10 73 No--- Vegetable pre-tannedFree
4106.40.90 74 No--- Other5%
4106.9- Other:
4106.91.00 78 No-- In the wet state (including wet-blue)5%
4106.92.00 79 No-- In the dry state (crust)5%
Reference
Number
Statistical
Code
UnitGoodsRate#Tariff concession orders
4107LEATHER 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 4114:
4107.1- Whole hides and skins:
4107.11.00-- Full grains, unsplitFree​
View TCOs for 4107.11.00
80 No Bovine
81 No Equine
4107.12.00-- Grain splitsFree​
View TCOs for 4107.12.00
83 No Bovine
84 No Equine
4107.19.00-- OtherFree​
View TCOs for 4107.19.00
86 No Bovine
87 No Equine
4107.9- Other, including sides:
4107.91.00-- Full grains, unsplitFree​
View TCOs for 4107.91.00
90 sm Bovine
91 sm Equine
4107.92.00-- Grain splitsFree​
View TCOs for 4107.92.00
93 sm Bovine
94 sm Equine
4107.99.00-- Other5% View TCOs for 4107.99.00
96 sm Bovine
97 sm Equine
Reference
Number
Statistical
Code
UnitGoodsRate#Tariff concession orders
4112.00.00 99 smLEATHER 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 4114Free​
View TCOs for 4112.00.00
Reference
Number
Statistical
Code
UnitGoodsRate#Tariff concession orders
4113LEATHER 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 4114:
4113.10.00 01 sm - Of goats or kidsFree View TCOs for 4113.10.00
4113.20.00 02 sm - Of swineFree​
View TCOs for 4113.20.00
4113.30.00 03 sm - Of reptiles5%
4113.90.00 04 sm - Other5%
Reference
Number
Statistical
Code
UnitGoodsRate#
4114CHAMOIS (INCLUDING COMBINATION CHAMOIS) LEATHER; PATENT LEATHER AND PATENT LAMINATED LEATHER; METALLISED LEATHER:
4114.10.00 08 sm - Chamois (including combination chamois) leatherFree
4114.20.00 09 sm - Patent leather and patent laminated leather; metallised leather5%
Reference
Number
Statistical
Code
UnitGoodsRate#Tariff concession orders
4115COMPOSITION 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:
4115.10.00 11 sm - Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls5% View TCOs for 4115.10.00
4115.20.00 12 kg - Parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flourFree

Footnote

V.1

Operative 1/7/24

# Unless otherwise indicated NZ, PG, FI, DC, LDC and SG rates are Free.

The SG​ rate cannot be used to claim preferential tariff treatment for goods that are the produce or manufacture of Singapore unless the goods were imported before 1 December 2020.

Unless otherwise indicated general rate applies for CA.

Unless indicated in the relevant Schedule, rates for originating goods under a free trade agreement are Free.

DCS denotes the rate for countries and places listed in Part 4 of Schedule 1 to the Customs Tariff Regulations 2004.

DCT denotes the rate for HK, KR, SG and TW.

If no DCT rate shown, DCS rate applies. If no DCT or DCS rate shown, general rate applies.

From 25 April 2022 the amount of duty applied to additional duty goods, in accordance with ​section 18A of the Customs Tariff Act 1995, is equal to the general rate of duty plus an amount equal to 35% of the value of the goods.

From 4 July 2022, goods of Ukraine, in accordance with proposed section 18B of the Customs Tariff Act 1995, are Free.

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