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Overview TARIC Nomenclature Classification Guide BTI EU Classification Rulings CJEU Case Law - Tariff Classification Market Intelligence Origin of Goods Export Control CBAM Calculator EUDR Checker ClassifyAI SH Customs Value Incoterms® 2020

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Origin of Goods
Non-preferential origin
Chapter 41 - Hides and leather

Chapter 41 - Hides and leather

Non-preferential origin - Section VIII (Raw hides and skins, leather, furskins)

48 rules24 binding24 non-bindingSection VIII

Related pages

TARIC Nomenclature

Chapter 41

HS4 headings in this chapter(15)

4101Raw 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.

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.

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.

4104Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared.

4105Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared.

4106Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split, but not further prepared.

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 Heading 4114.

4112Leather 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.

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 Heading 4114.

4114Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather.

411410- Chamois (including combination chamois) leather

411420- Patent leather and patent laminated leather; metallised leather

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.

411510- Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls

411520- Parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour

Notes and residual rules

Chapter note

For the purposes of split headings 4104(c), 4105(c) or 4106(c) the retanning of crust is to be considered as origin conferring, on the condition that the products are subject to a wet-end process whereby they are retanned, fatliquored and dyed prior to being further prepared.

Residual rule

Where the country of origin cannot be determined by application of the primary rules and the other

Binding rules (Annex 22-01)

Tariff shift

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.

Origin rule

CTH

CTHchange of tariff heading (4 digits)

Tariff shift

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.

WTO rules (non-binding)

These rules reflect the EU position in WTO multilateral negotiations. They are not legally binding but serve as a subsidiary reference.

non-bindingTariff shift

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.

Origin rule

CTH

CTHchange of tariff heading (4 digits)

non-binding

Origin rule

CTH

CTHchange of tariff heading (4 digits)

4103Tariff shift

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.

Origin rule

CTH

CTHchange of tariff heading (4 digits)

4104Split heading

Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared.

Origin rule

As specified for split headings

4105Split heading

Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared.

Origin rule

As specified for split headings

4106Split heading

Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split, but not further prepared.

Origin rule

As specified for split headings

4107Specific

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.

Origin rule

CTH, except from split heading 4104(c)

CTHchange of tariff heading (4 digits)

4112Specific

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.

Origin rule

CTH, except from split heading 4105(c)

CTHchange of tariff heading (4 digits)

4113Specific

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 4114.

Origin rule

CTH, except from split heading 4106(c)

CTHchange of tariff heading (4 digits)

4114Split heading

Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather.

Origin rule

As specified for subheadings

411410Tariff shift

- Chamois (including combination chamois) leather

Origin rule

CTH

CTHchange of tariff heading (4 digits)

411420Specific

- Patent leather and patent laminated leather; metallised leather

Origin rule

CTH, except from split headings 4104(c), 4105(c), 4106(c) and from heading 4107.

CTHchange of tariff heading (4 digits)

4115Split heading

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.

Origin rule

As specified for subheadings

411510Tariff shift

- Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls

Origin rule

CTSH

CTSHchange of tariff subheading (6 digits)

411520Specific

- Parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour

Origin rule

The origin shall be the country where the good of this heading is derived.

ex4104(a)Specific

- Provisionally prepared

Origin rule

CTH, except from heading 4101

CTHchange of tariff heading (4 digits)

ex4104(b)Tariff shift

- Tanned in the wet state

Origin rule

CTHS

ex4104(c)Tariff shift

- Other

Origin rule

CTHS

ex4105(a)Specific

- Provisionally prepared

Origin rule

CTH, except from heading 4102

CTHchange of tariff heading (4 digits)

ex4105(b)Tariff shift

- Tanned, in the wet state

Origin rule

CTHS

ex4105(c)Tariff shift

- Other

Origin rule

CTHS

ex4106(a)Specific

- Provisionally prepared

Origin rule

CTH, except from heading 4103

CTHchange of tariff heading (4 digits)

ex4106(b)Tariff shift

- Tanned, in the wet state

Origin rule

CTHS

ex4106(c)Tariff shift

- Other

Origin rule

CTHS

Tariff shift

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.

Origin rule

CTH

CTHchange of tariff heading (4 digits)

4103non-bindingTariff shift

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.

Origin rule

CTH

CTHchange of tariff heading (4 digits)

4104non-bindingSpecific

Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared.

Origin rule

As specified for split headings

4105non-bindingSpecific

Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared.

Origin rule

As specified for split headings

4106non-bindingSpecific

Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split, but not further prepared.

Origin rule

As specified for split headings

4107non-bindingTariff shift

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.

Origin rule

CTH, except from split heading 4104(c)

CTHchange of tariff heading (4 digits)

4112non-bindingTariff shift

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.

Origin rule

CTH, except from split heading 4105(c)

CTHchange of tariff heading (4 digits)

4113non-bindingTariff shift

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 4114.

Origin rule

CTH, except from split heading 4106(c)

CTHchange of tariff heading (4 digits)

4114non-bindingSpecific

Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather.

Origin rule

As specified for subheadings

411410non-bindingTariff shift

- Chamois (including combination chamois) leather

Origin rule

CTH

CTHchange of tariff heading (4 digits)

411420non-bindingTariff shift

- Patent leather and patent laminated leather; metallised leather

Origin rule

CTH, except from split headings 4104(c), 4105(c), 4106(c) and from heading 4107.

CTHchange of tariff heading (4 digits)

4115non-bindingSpecific

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.

Origin rule

As specified for subheadings

411510non-bindingTariff shift

- Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls

Origin rule

CTSH

CTSHchange of tariff subheading (6 digits)

411520non-bindingSpecific

- Parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour

Origin rule

The origin shall be the country where the good of this heading is derived.

ex 4104(a)non-bindingTariff shift

- Provisionally prepared

Origin rule

CTH, except from heading 4101

CTHchange of tariff heading (4 digits)

ex 4104(b)non-bindingTariff shift

- Tanned in the wet state

Origin rule

CTHS

ex 4104(c)non-bindingTariff shift

- Other

Origin rule

CTHS

ex 4105(a)non-bindingTariff shift

- Provisionally prepared

Origin rule

CTH, except from heading 4102

CTHchange of tariff heading (4 digits)

ex 4105(b)non-bindingTariff shift

- Tanned, in the wet state

Origin rule

CTHS

ex 4105(c)non-bindingTariff shift

- Other

Origin rule

CTHS

ex 4106(a)non-bindingTariff shift

- Provisionally prepared

Origin rule

CTH, except from heading 4103

CTHchange of tariff heading (4 digits)

ex 4106(b)non-bindingTariff shift

- Tanned, in the wet state

Origin rule

CTHS

ex 4106(c)non-bindingTariff shift

- Other

Origin rule

CTHS

Non-preferential origin - Chapter 41 - Hides and leather - The Trade Hub