HAUTE, FELLE, LEDER, PELZFELLE UND WAREN DARAUS > HÄUTE, FELLE (ANDERE ALS PELZFELLE) UND LEDER > Nach dem Gerben oder Trocknen zugerichtetes Leder, einschließlich Pergament- oder Rohhautleder, von Rindern und Kälbern (einschließlich Büffeln) oder von Pferden und anderen Einhufern, enthaart, auch gespalten, ausgenommen Leder der Position|4114 > anderes, einschließlich Flanken
1. This chapter does not cover: (a) parings or similar waste, of raw hides or skins (heading 0511); (b) birdskins or parts of birdskins, with their feathers or down, of heading 0505 or 6701; (c) hides or skins, with the hair or wool on, raw, tanned or dressed (Chapter 43); however, 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, or of Indian, Chinese, Mongolian or Tibetan lambs), of goats or kids (except Yemen, Mongolian or Tibetan goats or kids), of swine (including peccary), of chamois, of gazelle, of camels (including dromedaries), of reindeer, of elk, of deer, of roebucks or of dogs remain classified in this chapter. 2. (A) Headings 4104 to 4106 do not cover hides and skins which have been tanned (including pre-tanned), of heading 4101, 4102 or 4103, as the case may be. (B) For the purposes of headings 4104 to 4106 the expression 'crust' includes hides and skins that have been retanned, coloured or fat-liquored (including stuffed) prior to drying. 3. Throughout the Nomenclature, the expression 'composition leather' means only the material of heading 4115.
1. This Section does not cover: (a) prepared paints, inks or other products with a basis of metallic flakes or powder (headings 3207 to 3210, 3212, 3213 or 3215); (b) articles of heading 4201 or 4202 when they consist of sheeting of plastics or of textile materials (classified according to their constituent material in Chapter 39 or Section XI respectively). 2. Throughout the Nomenclature, the expression 'composition leather' means only substances of the kind referred to in heading 4115.
Quelle: Europäische Kommission - Erläuterungen zur KN (ENKN) und HS-Anmerkungen.