Chapter notes
Chapter 41 - NOTES
1. This Chapter does not cover:
(a) Parings or similar waste, of raw hides or skins (heading No. 05.11);
(b) Birdskins or parts of birdskins, with their feathers or down, of
heading No. 05.05 or 67.01; or
(c) Hides or skins, with the hair or wool on, raw, tanned or dressed
(Chapter 43); the following are, however, to be classified in Chapter 41,
namely, 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, Indian, Chinese,
Mongolian and Tibetan lambs), of goats or kids (except Yemen, Mongolian or
Tibetan goats and kids), of swine (including peccary), of chamois, of
gazelle, of reindeer, of elk, of deer, of roebucks or of dogs.
2. Throughout the Nomenclature the expression "composition leather" means
only substances of the kind referred to in heading No. 41.11.