2[CHAPTER 41
RAW HIDES AND SKINS (OTHER THAN FURSKINS) AND LEATHER
| S. No. | Policy Conditions | Notification No | Notification Date | |||
| 1 | The definition of 'Finished Leather' is specified under Appendix-IV of Schedule-II(Export Policy) of ITC(HS). Finished leather of goat, sheep and bovine animals and of their young ones means the leather which complies with the terms and conditions specified under the said Appendix-IV of Schedule-II(Export Policy) of ITC(HS). | |||||
| 2 |
Export of Empty whole hides and skins of
weight exceeding 16 kg: buffalo, produced from animal by-products is
Free, but export to EU is allowed subject to the following conditions:- (i) A ‘Shipment Clearance Certificate’ is to be issued consignment-wise by CAPEXIL indicating details of the name and address of the exporter, address of the registered plant, IEC of the exporter, plant approval number, nature of export product, quantity, invoice number and date, port of loading (Name of the port) and destination. (ii) After the shipment is made, the exporter shall also provide ‘Health Certificate’ consignment-wise to the buyer giving details of the product with HS Code, packaging, its origin, destination, vessel name, date of departure, health requirements etc. This Health Certificate would be issued jointly by CAPEXIL and Regional Animal Quarantine Officer, Department of Animal Husbandry & Dairying, Government of India. |
34/2015-20 |
13.01.2017 |
|||
| Chapter Number | ITC(HS)Code | Description | Export Policy | Policy Condition | Notification No | Notification Date |
| 41 | 41 | Raw Hides And Skins (Other Than Furskins) And Leather. | ||||
| 41 | 4101 | 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. | ||||
| 41 | 410120 | Whole hides and skins, unsplit, of a weight per skin not exceeding 8 kg when simply dried, 10 kg when dry-salted, or 16 kg when fresh, wet-salted or otherwise preserved | ||||
| 41 | 41012010 | Of cow, including cow calf | Free | |||
| 41 | 41012020 | Of buffalo, including buffalo calf | Free | |||
| 41 | 41012090 | Other | Free | |||
| 41 | 410150 | Whole hides and skins, of a weight exceeding 16 kg | ||||
| 41 | 41015010 | Of cow, including cow calf | Free | |||
| 41 | 41015020 | Of buffalo, including buffalo calf | Free | Exports are subject to Policy Condition 2 of this chapter. | ||
| 41 | 41015090 | Other | Free | |||
| 41 | 410190 | Other, including butts, bends and bellies | ||||
| 41 | 41019010 | Of cow, including cow calf | Free | |||
| 41 | 41019020 | Of buffalo, including buffalo calf | Free | |||
| 41 | 41019090 | Other | Free | |||
| 41 | 4102 | 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. | ||||
| 41 | 410210 | With wool on | ||||
| 41 | 41021010 | Sheep skins | Free | |||
| 41 | 41021020 | Pelts of baby lambs | Free | |||
| 41 | 41021030 | Lamb skins other than pelts Without wool on: | Free | |||
| 41 | 410221 | Without wool on : -- Pickled | ||||
| 41 | 41022110 | Sheep skins | Free | |||
| 41 | 41022120 | Lamb skins | Free | |||
| 41 | 41022130 | Lamb pelt | Free | |||
| 41 | 410229 |
Without wool on : -- Other |
||||
| 41 | 41022910 | Sheep skins | Free | |||
| 41 | 41022920 | Lamb skins | Free | |||
| 41 | 4103 | 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. | ||||
| 41 | 41032000 | Of reptiles | Free | |||
| 41 | 41033000 | Of swine | Free | |||
| 41 | 41039000 | Other | Free | |||
| 41 | 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. | ||||
| 41 | 41041100 |
In the wet state (including wet-blue) : -- Full grains, unsplit; grain splits |
Free | |||
| 41 | 41041900 |
In the wet state (including wet-blue) : -- Other |
Free | |||
| 41 | 41044100 |
In the dry state (crust) : -- Full grains, unsplit; grain splits |
Free | |||
| 41 | 41044900 | In the dry state (crust) : -- Other | Free | |||
| 41 | 4105 | Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared. | ||||
| 41 | 41051000 | In the wet state (including wet-blue) | Free | |||
| 41 | 41053000 | In the dry state (crust) | Free | |||
| 41 | 4106 | Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split, but not further prepared. | ||||
| 41 | 41062100 |
Of goats or kids : -- In the wet state (including wet-blue) |
Free | |||
| 41 | 41062200 |
Of goats or kids : -- In the dry state (crust) |
Free | |||
| 41 | 41063100 |
Of swine : -- In the wet state (including wet-blue) |
Free | |||
| 41 | 41063200 |
Of swine : -- In the dry state (crust) |
Free | |||
| 41 | 41064000 | Of reptiles | Free | |||
| 41 | 41069100 |
Other : -- In the wet state (including wet-blue) |
Free | |||
| 41 | 41069200 |
Other : -- In the dry state (crust) |
Free | |||
| 41 | 4107 | 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 41.14. | ||||
| 41 | 41071100 |
Whole hides and skins : -- Full grains, unsplit |
Free | |||
| 41 | 41071200 |
Whole hides and skins : -- Grain splits |
Free | |||
| 41 | 41071900 |
Whole hides and skins : -- Other |
Free | |||
| 41 | 41079100 |
Other, including sides : -- Full grains, unsplit |
Free | |||
| 41 | 41079200 |
Other, including sides : -- Grain splits |
Free | |||
| 41 | 41079900 |
Other, including sides : -- Other |
Free | |||
| 41 | 41120000 | 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 41.14. | Free | |||
| 41 | 4113 | 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 41.14. | ||||
| 41 | 41131000 | Of goats or kids | Free | |||
| 41 | 41132000 | Of swine | Free | |||
| 41 | 41133000 | Of reptiles | Free | |||
| 41 | 41139000 | Other | Free | |||
| 41 | 4114 | Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather. | ||||
| 41 | 41141000 | Chamois (including combination chamois) leather | Free | |||
| 41 | 411420 | Patent leather and patent laminated leather; metallised leather | ||||
| 41 | 41142010 | Patent leather and patent laminated leather | Free | |||
| 41 | 41142020 | Metallised leather | Free | |||
| 41 | 4115 | 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. | ||||
| 41 | 41151000 | Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls | Free | |||
| 41 | 411520 | Parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour | ||||
| 41 | 41152010 | Cuttings of leather | Free | |||
| 41 | 41152090 | Other | Free | |||
]
[helldodold[CHAPTER 41
RAW HIDES AND SKINS (OTHER THAN FURSKINS) AND LEATHER
NOTE:1
Finished leather of goat, sheep and bovine animals and of their young ones" means the leather which complies with the terms and conditions specified in the Public Notice of the Government of India in the Ministry of Commerce No.21/2009-14 dated 01.12.2009, under the provisions of the Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992).
| S.No. | Tariff item HS Code |
Unit | Item Description | Export Policy | Policy Conditions |
| 176 | 4104 11 00 4104 19 00 4104 41 00 4104 49 00 4105 10 00 4105 30 00 4106 21 00 4106 22 00 4106 31 00 4106 32 00 4106 40 00 4106 91 00 4106 92 00 4107 11 00 4107 12 00 4107 19 00 4107 91 00 4107 92 00 4107 99 00 |
Kg | 1[Leathers with finishing coat (All substrates — Goat and Sheep skins and Bovine hides / sides calf skins including splits) | Free | 1[a. Tanning b. Dyeing (optional) c. Fatliquoring d. Finishing coat |
| Suede Leathers (All substrates including splits) | a. Tanning b. Dyeing in light/ pastel/medium/dark shades (izt case of doubt, the presence of dye to be ascertained by chromatographic technique or spectrophotometric technique) c. Fatliquoring d Buffing to produce suede nap e. Shaving/ snuffing of the grain along the backbone 2 inches on either side in the case of goat and sheep skins and in the case of bovine hides/ sides and calf skins all over the grain side |
||||
| Nubuck Leathers (All substrates including butts and bends) | a. Tanning b. Dyeing in light/ pastel / medium/ dark shades (in case of doubt, the presence of dye to be ascertained by chromatographic technique or spectrophotometric technique) c. Fatliquoring d. Buffing on the grain to produce nap with writing effect (or) Buffing on the grain and presence of oil in the case of oil nubuck leather(or) Buffing on the grain and presence of wax in the case of waxy nubuck leather. |
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| Bovine hides / sides based Lining Leathers, Goat and Sheep based Lining Leathers | Thickness upto 1.0 mm
for Bovine lining leathers and 0.8 mm for Goat & Sheep lining leathers. a. Tanning b. Dyeing in light/ pastel/ medium/ dark shades (in the ease of doubt, the presence of dye to be ascertained by chromatographic or technique or spectro photometric technique) c. Fatliquoring |
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| Glowing leathers (All substrates): | Thickness should be less
that or equal to 1.0 mm. Run should be minimum of 15% in the case of
wax coat. In case wave coat is absent, run shall not be lesser than 25%. a. Tanning b. Dyeing (optional) c. Fatliquoring d. Wax coat (optional) |
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| Burnishable Leathers (All substrates including butts and bends) | a. Tanning b. Dyeing in light/ pastel/ medium/ dark shades (in case of doubt, the presence of dye to be ascertained by chromatographic technique or spectrophotometric technique) c. Fatliquoring d. Wax coat c. Burnishable effect on rubbing (Minimum CIE /\L value of —3.0 on 10 dry rubbing or SATRA Fastness tester or any other fastness tester as measured on a Reflectance spectrophotometer) |
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| Pull Up heather — Wax/ Oil (All substrates including butts and bends) | a. Tanning b. Dyeing in light/pastel/medium/dark shades(in case of doubt, the presence of dye to be ascertained by chromatographic technique or spectrophotometric technique) c. Fatliquoring d. Wax coat (or) Oilcoat c. Pull up effect (Minimum CIE /\ L value of +3. 0 as measured on a reflectance spectrophotometer) |
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| Heavy Leathers including
sole leather, harness and betting leathers (Bovine hides / sides including butts and bends) |
Heavy substance with
thickness of 3. 0 mm or more and with minimum of apparent density 0. 9
gm /cc a. Tanning b. Oiling / stuffing c. Rolling/ Plating |
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| Hair/wool on leathers (All substrates including rabbit skins) | a. Tanning b. Dyeing(optional) c. Fatliquoring d. Wool/ hair combing |
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| Laminated Leathers (All substrates including splits) | a. Tanning b. Dyeing(optional) c. Fatliquoring d. Application of foil/ film/lamination on grain or flesh side of the leathers. |
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| Chamois Leathers (All substrates) | a. Aldehyde
and oil combination tanning b. Buffing to produce suede nap c. Complete shaving/ snuffing of the grain |
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| Shrunken Grain/ Washed leathers (All substrates). | a. Tanning b. Dyeing (in the case of doubt, the presence of dye to be ascertained by chromatographic or spectrophotometric technique) c. Fatliquoring d. Was coat (or) oil coat. Should have pronounced change in the grain pattern/texture of grain |
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| Wax/ Oil coated leathers | a. Tanning b. Dyeing {in the case of doubt, the presence of dye to be ascertained by chromatographic or spectrophotometric technique) c. Fatliquoring d. Wax coat (or) Oil Coat |
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| 3D Effect, Embossed leathers, Scaling, Perforated leathers etc] | a. Tanning b. Dyeing (optional) c. Fatliquoring d. Effect should be uniform, pronounced and shall be seen throughout the leather grain or flesh surface.] |
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| old[Finished leather all kinds] | old[Subject to the definition of finished leather at Note 1] |
]helldod]
Export Licensing note of Chapter 41
1[NOTE: Any new type of finished leather not covered under the above categories shall be permitted for export, subject to testing and certification by Central Leather Research Institute (CLRI).
DEFINITIONS OF MANUFACTURING OPERATIONS
Tanning -Tanning with one or more than one kind of tanning agent, such as mineral tanning and vegetable tanning and/ or syntan tanning and /or resin tanning and/ or aldehyde tanning, oil tanning in any sequence and or any new type of tanning.
Dyeing —
Treating the leather with a solution of dye / s to impart a
colour . In case of doubt the presence of dye should be ascertained by
extracting dye from leather using suitable solvent mixture and by running thin
layer chromatography (TLC)
NOTE: 1:- Testing for the presence of dye:
By Chromatographic
technique:
Organic layer separated from Butanol, acetic acid and water mixture taken in the
ratio 4:1:5, using a separating funnel is taken as the eluting solvent for TLC
analysis. Dye is extracted from the leather using dichloromethane and methanol
(1 :1) mixture. The cut pieces of leathers are heated in a water bath with the
solvent mixture for few minutes. The extracted dye is kept as a spot on the TLC
paper and the strip is kept in the eluting solvent such that the
dye spot lies above the solvent level. The Presence of the Dye is confirmed by
its movement to a considerable distance and from the formation of a dye curve or
peak on the TLC paper.
By Spectrophotometric technique:
Known sample of leather is taken
for dye extraction by suitable solvent mixture. Extracted solution is filtered
and then 2 ml of the same is taken in cuvette and run through the UV Visible
Spectrophotometer. Sample is run for set conditions of equipment and presence of
dye spectrum is noted in visible region of wave length (400 to 800 rim) to
confirm the presence of dye in leather sample.
Fatliquoring -Treating the leather with oil and/ or fat, emulsified in
water for rendering the leather soft
Finishing Coat — Finishing
coat shall contain a film forming material/ binder in combination with colorants
such as pigments or dyes or a combination of both. The film forming material/
binder shall comprise materials singly or in combination such as proteins or
synthetic acrylic or polyurethane, vinyls lacquers or lacquer emulsions. If
necessary, microscopic examination of the surface at minimum 100 times
magnification shall be carried out to detect the finishing coat.
NOTE 2: - Microscopic examination for finish coat:
Binocular stereoscopic microscope
with (two paired) objectives capable of viewing the objects at a total
magnification of 100X will be required. Stereoscopic microscope gives a three
dimensional view of the object.
Leather sample to be examined is placed on tic stage of the microscope with the
grain facing the objectives and then the surface is focused. Two or three places
in each of the five locations namely butt, belly (one each side of the back bone
line) and neck or shoulder examined.
To the naked eye, the grain surface may appear to be plain, but when focused
under microscope, innumerable depressions can be seen on the surface. These
depressions arc due to cleavages lines and hair pores. lf finish coat is sprayed
on the grain surface, it will be present throughout, including depressed areas
and both the depressed and other areas will produce the same type of reflection
which is clearly visible under the microscope.
Buffing — An operation to produce a clear flesh surface to produce nap on
leather by the action of emery wheel or a buffing machine.
Shaving — A mechanical operation of reducing the substance of leather to
uniform thickness by scrapping off layers from flesh or grain side
staffing — The process of buffing the grain side of leather usually done
by buffing machine , with visible evidence of removal of grain
Oiling — The operation of rubbing oil on the grain side of wet or sammed
leather with the object of making the leather soft andpliable; in the case of
vegetable tanned leather also to protect the color of tannage from darkening by
oxidation.
Wax coat — Was particulate matter should be seen under Microscope ( 100x)
after the application of xylene on the grain surface.
NOTE 3:-Microscopic examination of wax coat:
A small drop of xylene is placed
on the surface of the leather. The surface is scrapped gently using a glass rod.
Leather is left for 2-3 minutes. The dried leather surface is observed under
microscope for the presence of wax crystals on the surface.
Burnishable Effect — Rubbing on grain surface of leather should show a
distinct gloss with a darkening of the shade giving rise to a burnishing effect.
Minimum CIE /\L value of — 3. 0
on 10 dry rubbing on SATRA or any other fastness tester.
Pull up Effect — Leather shall produce a distinct pull-up effect showing
a contrast light color from the base minimum CIE /\ L value of +3 as measured by
the reflectance spectrophotometer.
Wool Combing- The operation through which wool entanglements are
released.
Application of foil/ film- Acrylic/ PVC / PU foil or film
Rolling -The operation of rolling the heavy leathers like sole leather
using a heavy roller with rolling machine.
3D EFFECT
Three-dimensional effect displays leather in a form that appears to be
physically present with a designated structure . Essentially, it allows items
that appeared flat to the human eye to be display in a form that allows for
various dimensions to be represented.
SCALING / PERFORATED LEATHERS
Group of small holes, cuts, or deep effects or impressions or designs imparted
on the leather.
EMBOSSED LEATHER
Embossing gives a creative & decorative look to leather by stamping using heat
and high pressure to create a pattern or design in the hide / skin. The pattern
or design varieties are ranging from milled grain, hair cell, alligator ,
crocodile, ostrich, flowers, geometric, etc.]
old[NOTE: 1
The definition of finished leather is contained in Public Notice No. 21/2009-14 dated 01.12.2009. The same is reproduced at Appendix 4 of Schedule 2.]
1.Substituted Vide :- Public Notice No. 15/ 2015-2020 dt. 04.09.2020
2. Substituted vide:- Trade Notice No. 11/2024-25 dt. 02.08.2024