RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES THEREOF > RAW HIDES AND SKINS (OTHER THAN FURSKINS) AND LEATHER > 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 > Other, including sides > Grain splits
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.
Source: European Commission - CN Explanatory Notes (CNEN) and HS legal notes.