HSN codes for Leather, Raw Hides and Skins

Posted on 10 June 2022 Category : HSN Codes for GST

HSN code CHAPTER-41

Raw hides and skins (other than fur skins) and leather

The information provided below about HSN codes are used for GST purpose to classify goods. You may reconfirm with GST authorities whether your product HSN code is classified correctly below. The HSN codes under 02 digits, 04 digits, 06 digits and 08 digits explains and classifies broadly for each section of goods.

Notes:

1. This Chapter does not cover:

a. parings or similar waste, of raw hides or skins (heading 0511 00 00);

b. bird skins or parts of bird skins, with their feathers or down, of heading 0505 00 00 or 6701 00 00; or

c. 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, of reindeer, of elk, of deer, of roebucks or of dogs.

2. (A) Headings 4104 00 00 to 4106 00 00 do not cover hides and skins which have undergone a tanning (including pre-tanning) process which is reversible (headings 4101 00 00 to 4103 00 00, as the case may be).

(B) For the purposes of headings 4104 00 00 to 4106 00 00, the term "crust" includes hides and skins that have been retained, coloured or fat-liquored (stuffed) prior to drying.

3. Throughout this Schedule, the expression "composition leather" means only substances of the kind referred to in heading 4115 00 00.

HSN Code Description of goods

HSN code 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 detailed or split

4101 20    -    Whole hides and skins, unsplit of a weight per skin
        not exceeding 8 kg. when simply dried, 10kg. when
        dry- salted, or 16 kg. when fresh,wet-salted or
        otherwise preserved:
4101 20 10    --- Of cow, including cow calf
4101 20    20    ---    Of buffalo, including buffalo calf
4101 20 90    ---    Other
4101 50        -    Whole hides and skins, of a weight exceeding
            16 kg. :
4101 50 10    ---    Of cow, including cow calf
4101 50    20    ---    Of buffalo, including buffalo calf
4101 50 90    ---    Other
4101 90        -    Other, including butts, bends and bellies:
4101 90 10    ---    Of cow, including cow calf
4101 90    20    ---    Of buffalo, including buffalo calf
4101 90 90    ---    Other

HSN code 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

4102 10    -    With wool on :
4102 10 10    ---    Sheep skins
4102 10 20    ---    Pelts of baby lambs
4102 10 30    ---    Lamb skins, other than pelts
    -    Without wool on :
4102 21    --    Pickled :
4102 21 10    ---    Sheep skins
4102 21 20    ---    Lamb skins
4102 21 30    ---    Lamb pelt
4102 29    --    Other :
4102 29 10    ---    Sheep skins
4102 29 20    ---    Lamb skins

HSN code 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

detailed or split, other than those excluded by Note 1(b) or

1(c) to this chapter

4103 20 00    -    Of reptiles
4103 30 00    -    Of swine
4103 90 00    -    Other

HSN code 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

    -    In the wet state (including wet-blue):
4104 11 00    --    Full grains, unsplit; grain splits
4104 19 00    --    Other
    -    In the dry state (crust):
4104 41 00    --    Full grains, unsplit; grain splits
4104 49 00    --    Other

HSN code 4105 Tanned or crust skins of sheep or lambs, without wool on,

whether or not split, but not further prepared

4105 10 00 - In the wet state (including wet-blue)
4105 30 00 - In the dry state (crust)

HSN code 4106 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 00    --    In the wet state (including wet-blue)
4106 22 00    --    In the dry state (crust)
    -    Of swine:
4106 31 00    --    In the wet state (including wet-blue)
4106 32 00    --    In the dry state (crust)
4106 40 00    -    Of reptiles
-    Other:
4106 91 00    --    In the wet state (including wet-blue)
4106 92 00    --    In the dry state (crust)

HSN code 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 heading 4114

    -    Whole hides and skins:
4107 11 00    --    Full grains, unsplit
4107 12 00    --    Grain splits
4107 19 00    -    Other
    --    Other, including sides:
4107 91 00    --    Full grains, unsplit
4107 92 00    --    Grain splits
4107 99 00    --    Other

HSN code 4112 00 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 4114

HSN code 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 heading 41 14

4113 10 00    - Of goats or kids
4113 20 00    -    Of swine
4113 30 00    -    Of reptiles
4113 90 00    -    Other

HSN code 4114 Chamois (including combination chamois) leather; patent

leather and patent laminated leather; metallised leather

4114 10 00    -    Chamois (including combination chamois)
        leather
4114 20    -    Patent leather and patent laminated leather;
        metallised leather :
4114 20 10    ---    Patent leather and patent laminated leather
4114 20 20    ---    Metallised leather

HSN code 4115 Composition leather with a basis of leather or leather fibres,

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    -    Composition leather with a basis of leather
        or leather fiber, in slabs, sheets or strip,
        whether or not in rolls
4115 20    -    Parings and other waste of leather or of
        composition leather, not suitable for the
        manufacture of leather articles ; leather
        dust, powder and flour:
4115 20 10    ---    Cuttings of leather
4115 20 90    ---    Other

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