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HS Code (HS 2012)   Product-  HS Code (HS 2012)                                          Product-
 Chapter  Heading  Subheading   Product Description   Specific Rule   Chapter  Heading  Subheading   Product Description   Specific Rule
 RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES   Leather  further  prepared  after  tanning  or
 THEREOF; SADDLERY AND HARNESS; TRAVEL GOODS,   crusting,   including   parchment-dressed   CTH   or
 HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL      41.13      leather, of other animals, without wool or hair   RVC40
                                              on, whether or not split, other than leather of
 GUT (OTHER THAN SILK-WORM GUT)               heading 41.14
 CHAPTER  41:  RAW  HIDES  AND  SKINS         Chamois  (including  combination  chamois)
 41         (OTHER   THAN   FURSKINS)   AND         41.14      leather; patent leather and patent laminated   CTH   or
 LEATHER                                      leather; metallised leather               RVC40
 Raw  hides  and  skins  of  bovine  (including   Composition leather with a basis of leather or
 buffalo) or equine animals (fresh, or salted,   leather  fibre,  in  slabs,  sheets  or  strip,
    41.01      dried, limed, pickled or otherwise preserved,   CC   or   whether  or  not  in  rolls;  parings  and  other  CTH   or
 RVC40
 but not tanned, parchment-dressed or further      41.15      waste  of  leather  or  of  composition  leather,  RVC40
 prepared), whether or not dehaired or split   not  suitable  for  the  manufacture  of  leather
 Raw  skins  of  sheep  or  lambs  (fresh,  or   articles; leather dust, powder and flour
 salted,  dried,  limed,  pickled  or  otherwise   CHAPTER  42:  ARTICLES  OF  LEATHER;
 preserved,  but  not  tanned,  parchment-  CC   or   SADDLERY  AND  HARNESS;  TRAVEL
    41.02                                                                               CC        or
 dressed or further prepared), whether or not  RVC40   42         GOODS,  HANDBAGS  AND  SIMILAR
 with  wool  on  or  split,  other  than  those   CONTAINERS;  ARTICLES  OF  ANIMAL     RVC40
 excluded by Note 1(c) to this Chapter        GUT (OTHER THAN SILK-WORM GUT)
 Other raw hides and skins (fresh, or salted,   CHAPTER     43:    FURSKINS      AND
 dried, limed, pickled or otherwise preserved,   43         ARTIFICIAL   FUR;   MANUFACTURES
    41.03      but not tanned, parchment-dressed or further  CC   or   THEREOF
 prepared), whether or not dehaired or split,  RVC40   Raw  furskins  (including  heads,  tails,  paws
 other  than  those  excluded  by  Note  1(b)  or   and  other  pieces  or  cuttings,  suitable  for  CC   or
 1(c) to this Chapter       43.01             furriers’ use), other than raw hides and skins  RVC40
 Tanned  or  crust  hides  and  skins  of  bovine   of heading 41.01, 41.02 or 41.03
 (including buffalo) or equine animals, without  CTH   or
    41.04                                     Tanned or dressed furskins (including heads,
 hair on, whether or not split, but not further  RVC40   tails,  paws  and  other  pieces  or  cuttings),
 prepared                   43.02             unassembled,  or  assembled  (without  the   CTH    or
 Tanned  or  crust  skins  of  sheep  or  lambs,   addition of other materials) other than those   RVC40
    41.05      without wool on, whether or not split, but not   CTH   or   of heading 43.03
 RVC40
 further prepared                             Articles of apparel, clothing accessories and  CTH   or
 Tanned  or  crust  hides  and  skins  of  other       43.03       other articles of furskin   RVC40
    41.06      animals, without wool or hair on, whether or   CTH   or                  CTH       or
 not split, but not further prepared   RVC40       43.04   4304.00  Artificial fur and articles thereof    RVC40
 Leather  further  prepared  after  tanning  or       SECTION IX
 crusting,   including   parchment-dressed   CTH   or   WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL; CORK AND
    41.07      leather,  of  bovine  (including  buffalo)  or   RVC40
 equine animals, without hair on, whether or   ARTICLES OF CORK; MANUFACTURES OF STRAW, OF ESPARTO
 not split, other than leather of heading 41.14   OR OF OTHER PLAITING MATERIALS; BASKETWARE AND
 Leather  further  prepared  after  tanning  or     WICKERWORK
 crusting,   including   parchment-dressed    CHAPTER 44: WOOD AND ARTICLES OF
    41.12   4112.00  leather, of sheep or lamb, without wool on,   CTH   or   44           WOOD; WOOD CHARCOAL
 RVC40
 whether  or  not  split,  other  than  leather  of   Fuel  wood,  in  logs,  in  billets,  in  twigs,  in  CTH   or
 heading 41.14              44.01             faggots or in similar forms; wood in chips or  RVC40





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