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Section VIII — Raw hides and skins, leather, furskins and articles thereof; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut)

Chapter 41 — Raw hides and skins (other than furskins) and leather

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

National subdivision 4104.1 — In the wet state (including wetblue):

Subheading

4104.19 Other

Common commodities
Wet state bovine drop splitsEquine middle splits in the wet stateBlue flesh split leather (bovine)Wet state bottom splits for equinesBovine leather: wet split hidesEquine split leather in damp conditionWet blue split cow hideHorse middle split leather, wetWet-state bovine flesh splitDamp equine drop splits

HS codes

CodeDescriptionTaxes
4104.19.10Hides and skins, bovine, in the wet state excl full grains, etc, wet blue chrome-tannedCustoms TaxCID, PAL, SSCL, VAT
4104.19.90OtherCessEIC, Customs TaxCID, PAL, SSCL, VAT