CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING:-
GENERAL INTERPRETATIVE RULES (GIR)S
GIR 1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 4104 TANNED OR CRUST HIDES AND SKINS OF BOVINE (INCLUDING BUFFALO) OR EQUINE ANIMALS, WITHOUT HAIR ON OR NOT SPLIT, BUT NOT FURTHER PREPARED:
GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 410441 IN THE DRY STATE (CRUST): - FULL GRAINS, UNSPLIT; GRAIN SPLITS:
CN CODE 41044119 OTHER THAN EAST INDIA KIP, WHOLE, WHETHER OR NOT THE HEADS AND LEGS HAVE BEEN REMOVED, EACH OF A NET WEIGHT OF NOT MORE THAN 4.5KG, NOT FURTHER PREPARED THAN VEGETABLE TANNED, WHETHER OR NOT HAVING UNDERGONE CERTAIN TREATMENTS, BUT OBVIOUSLY UNSUITABLE FOR IMMEDIATE USE FOR THE MANUFACTURE OF LEATHER ARTICLES
TARIC CODE 4104411990- OTHER THAN BUFFALO LEATHER, SPLIT, CHROME TANNED SYNTHETIC RETANNED ("CRUST") DRY
ALSO CLASSIFIED IN ACCORDANCE WITH
CHAPTER 41 GENERAL NOTE (II)
HARMONISED SYSTEM EXPLANATORY NOTE 4104