³[CHAPTER 41

RAW HIDES AND SKINS (OTHER THAN FURSKINS) AND LEATHER
(Section Notes)

Main Notes

1 This Chapter does not cover:

(a) parings or similar waste, of raw hides or skins (heading 0511);

(b) bird skins or parts of bird skins, with their feathers or down, of heading 0505 or 6701; 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, ofsheep or lambs (except Astrakhan, Broadtail, Caracul, Persian, or similar lambs, Indian, Chinese, Mongolian or Tibetan lambs), of goats or kids(except Yemen, Mongolian or Tibetan goats and Kids), of swine (including peccary), of chamois, of gazelle, of camels (including dromedaries) of reindeer, of elk, of deer, of roebucks or of dogs.

2 (A) Headings 4104 to 4106 do not cover hides and skins which have undergone a tanning (including pre-tanning) process which is reversible (headings 4101 to 4103, as the case may be). (B) For the purposes of headings 4104 to 4106, the term ""crust"" includes hides and skins that have been retanned, coloured or fat-liquored (stuffed) prior to drying.

3 Throughout this Schedule, the expression "composition leather" means only substances of the kind referred to in heading 4115.

Policy Conditions

Export Licensing Notes

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^[helldodold[²[CHAPTER 41

RAW HIDES AND SKINS (OTHER THAN FURSKINS) AND LEATHER

]

^old[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).

]^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 Dated 04.09.2020

2. Substituted vide:- Trade Notice No. 11/2024-25 Dated 02.08.2024

3. Substituted vide:- Notification No. 50/2024-25 Dated 13.01.2025