4101 牛（包括水牛）及馬類動物之皮
（生鮮、鹽漬、乾、灰漬、酸漬 或以其他方法保存，但未鞣製、
羊皮紙法製、或進一步處理者）
，不論是否去毛或剖層
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 d h i d li
410120 整張生皮，簡單乾燥者每張不超
過８公斤，鹽乾者每張不超過１ ０公斤，生鮮、鹽濕或以其他方 法保存者每張不超過１６公斤
- Whole hides and skins, 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:
4101201 經可逆性輕鞣處理（包括預鞣）
之牛皮
- - Of bovine animals, having undergone a tanning (including pre-tanning) process which is reversible:
41012011 以植物鞣製，表面積不超過2.6平 方公尺(28平方英呎)者除外
- - - vegetable tanned, other than those with a unit surface area not exceeding 2.6 m2 (28 square feet)
10 B
41012019 其他 - - - Other 5 B
41012020 經可逆性輕鞣處理（包括預鞣）
之馬皮
- - Of equine animals, having undergone a tanning (including pre-tanning) process which is reversible
10 B
41012090 其他 - - Other 0 A
410150 整張及生皮，每張超過16公斤之
皮
- Whole hides and skins, of a weight per skin exceeding 16 kg:
4101501 牛皮及製革,雙面 - - Of bovine animals, having undergone a tanning (including pre-tanning) process which is reversible:
41015011 以植物鞣製，表面積不超過2.6平 方公尺(29平方英呎)者除外
- - - vegetable tanned, other than those with a unit surface area not exceeding 2.6 m2 (28 square feet)
10 B
41015019 其他 - - - Other 5 B
41015020 經可逆性輕鞣處理（包括預鞣）
之馬皮
- - Of equine animals, having undergone a tanning (including pre-tanning) process which is reversible
10 B
41015090 其他 - - Other 0 A
410190 其他, 包括整張背皮、半張背皮、
腹部皮
- Other, including butts, bends and bellies:
4101901 經可逆性輕鞣處理（包括預鞣）
之牛皮
- - Of bovine animals, having undergone a tanning (including pre-tanning) process which is reversible:
41019011 以植物鞣製，表面積不超過2.6平 方公尺(28平方英呎)者除外
- - - vegetable tanned, other than those with a unit surface area not exceeding 2.6 m2 (28 square feet)
10 B
41019019 其他 - - - Other 5 B
41019020 經可逆性輕鞣處理（包括預鞣）
之馬皮
- - Of equine animals, having undergone a tanning (including pre-tanning) process which is reversible
10 B
41019090 其他 - - Other 0 A
Category
4102 綿羊或小綿羊生皮（生鮮、鹽
漬、乾、灰漬、酸漬或以其他方 法保存，但未鞣製、羊皮紙法製 或進一步處理者），不論是否帶 毛或剖層，本章註一（丙）不包 括者除外
Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether ornot with wool on or split, other than those excluded by Note 1 c) to this Chapter:
41021000 帶毛 - With wool on 0 A
41022 －不帶毛者︰ - Without wool on:
41022100 酸漬者 - - Pickled 0 A
410229 其他 - - Other:
41022910 經可逆性輕鞣處理（包括預鞣） - - - Having undergone a tanning (including pre-tanning) process which is
5 B
41022990 其他 - - Other 0 A
4103 其他生皮（生鮮、鹽漬、乾、灰
漬、酸漬或以其他方法保存，但 未鞣製、羊皮紙法製或進一步處 理者），不論是否去毛或剖層，
本章註－（乙）或（丙）不包括 者除外
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:
410310 山羊或小山羊皮 - - Of bovine animals, having undergone a tanning (including pre-tanning) process 41031010 經可逆性輕鞣處理（包括預鞣） - - Having undergone a tanning (including
pre-tanning) process which is reversible
5 B
41031090 其他 - - Other 0 A
410320 爬蟲類 - Of reptiles:
41032010 經可逆性輕鞣處理（包括預鞣） - - Having undergone a tanning (including pre-tanning) process which is reversible
5 B
41032090 其他 - - Other 0 A
Category
410330 豬皮 - Of swine:
41033010 經可逆性輕鞣處理（包括預鞣） - - Having undergone a tanning (including pre-tanning) process which is reversible
5 B
41033090 其他 - - Other 0 A
410390 其他 - Other:
41039010 經可逆性輕鞣處理（包括預鞣） - - Having undergone a tanning (including pre-tanning) process which is reversible
5 B
41039090 其他生皮 - - Other 0 A
4104 不帶毛之牛（包括水牛）、馬類
動物鞣製皮革或胚皮革，不論是 否剖層，但未進一步處理者
Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared:
41041 濕皮革（包括濕藍皮革） - In the wet state (including wet-blue):
410411 全粒面，未剖層；粒面剖層 - - Full grains, unsplit; grain splits:
4104111 整張牛皮革，每張面積不超過 2.6 平方公尺（28 平方英呎）
- - - Whole bovine skin leather, with a unit surface area not exceeding 2.6 m2 (28 square feet):
41041111 濕藍皮 - - - - Wet-blue 0 A
41041119 其他 - - - - Other 5 B
4104112 其他牛（包括水牛）皮革及馬類
動物鞣製或再鞣製皮革，但未進 一步處理，無論是否割層
- - - Other bovine (including buffalo) leather and equine leather, tanned or retanned but not further prepared, whether
41041121 以植物預鞣之牛皮 - - - - Bovine leather, vegetable pre-tanned 10 B
41041122 牛濕藍皮 - - - - Bovine leather, wet-blue 0 A
41041123 其他牛皮革 - - - - Other bovine leather 5 E
41041124 有關於馬皮革 - - - - Equine leather 10 B
410419 其他 - - Other:
4104191 整張牛皮，每張面積不超過 2.6 平 方公尺(28平方英呎)
- - - Whole bovine skin leather, with a unit surface area not exceeding 2.6 m2 (28 square feet):
41041911 濕藍皮革 - - - - Wet-blue 0 A
41041919 其他 - - - - Other 5 B
4104192 其他牛皮革及馬類動物鞣製或再
鞣製皮革，但未進一步處理，無 論無論是否割層
- - - Other bovine leather and equine leather, tanned or retanned but not further pre pared, whether or not split:
41041921 牛皮革，以植物預先鞣製 - - - - Bovine leather, vegetable pre-tanned 10 B
41041922 牛皮革，濕藍皮革 - - - - Bovine leather, wet-blue 0 A
41041923 其他牛皮 - - - - Other bovine leather 5 B
41041924 馬皮革 - - - - Equine leather 10 B
41044 －乾皮革（胚皮革） - In the dry state (crust):
410441 全粒面，未剖層皮革；粒面剖層
皮革
- - Full grains, unsplit; grain splits:
41044110 牛皮革，每張面積不超過 2.6 平方 公尺（28 平方英呎）
- - - Bovine leather, with a unit surface area not exceeding 2.6 m2 (28 square feet)
5 B
41044190 其他 - - - Other 10 B
410449 其他 - - Other:
41044910 牛皮，每張面積不超過2．6平方 公尺（28平方英尺）
- - - Bovine leather, with a unit surface area not exceeding 2.6 m2 (28 square feet)
5 B
41044990 其他 - - - Other 10 B
4105 不帶毛之綿羊或小綿羊鞣製皮革
或胚皮革，不論是否剖層，但未 進一步處理者
Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared:
41051000 不帶毛之綿羊或小綿羊鞣製濕皮 革（包括濕藍皮革），不論是否 剖層，但未進一步處理者
-Sheep or lamb skin leather, in the wet state (includingwet-blue) , without wool on, whether or not split, but notfurther prepared.
5 B
41053000 不帶毛之綿羊或小綿羊鞣製乾皮 革（胚皮革），不論是否剖層，
但未進一步處理者
-Sheep or lamb skin leather, in the dry state (crust),without wool on, whether or not split, but not furtherprepared
5 B
Category
4106 不帶毛其他動物鞣製皮革或胚皮
革，不論是否剖層，但未進一步 處理者
Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split, but not further prepared:
41062 －山羊或小山羊皮革： - Of goats or kids:
41062100 濕皮革（包括濕藍皮革） - - In the wet state (including wet-blue) 5 B 41062200 不帶毛山羊或小山羊乾皮革（胚
皮革），不論是否剖層，但未進 一步處理者
- - Goat or kid skin leather, in the dry state (crust), withouthair on, whether or not split, but not further prepared
5 B
41063 －豬皮革： - Of swine:
410631 濕皮革（包括濕藍皮革） - - In the wet state (including wet-blue):
41063110 濕藍皮革 - - - Wet-blue 0 A
41063190 其他 - - - Other 5 B
41063200 乾皮革（胚皮革） - - In the dry state (crust) 5 B
41064000 爬蟲動物皮革 - Of reptiles 5 B
41069 －其他： - Other:
41069100 濕皮革（包括濕藍皮革） - - In the wet state (including wet-blue) 5 B
41069200 乾皮革（胚皮革） - - In the dry state (crust) 5 B
4107 不帶毛之牛（包括水牛）、馬類
動物鞣製皮革或胚皮革（包括以 羊皮紙法製作皮革），已進一步 處理者，不論是否剖層，第4114 節所列者除外
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 41071 －整張皮革： 4114- Whole hides and skins:
410711 全粒面，未剖層 - - Full grains, unsplit:
41071110 牛皮革，每張面積不超過2．6平 方公尺（28平方英尺）
- - - Bovine leather, with a unit surface area not exceeding 2.6 m2 (28 square feet)
5 B
41071190 其他 - - - Other 10 B
410712 粒面剖層 - - Grain splits:
41071210 牛（包括水牛）皮革，每張面積 不超過2．6平方公尺（28平方英
- - - Bovine leather, with a unit surface area not exceeding 2.6 m2 (28 square feet)
5 B
41071290 其他 - - - Other 10 B
410719 其他 - - Other:
41071910 牛皮革，每張面積不超過2．6平 方公尺（28平方英尺）
- - - Bovine leather, with a unit surface area not exceeding 2.6 m2 (28 square feet)
5 B
41071990 其他 - - - Other 10 B
41079 －其他，包括邊皮革 - Other, including parts:
41079100 全粒面，未剖層 - - Full grains, unsplit 10 B
41079200 粒面剖層 - - Grain splits 10 B
41079900 其他 - - Other 10 B
41120000 不帶毛之綿羊或小綿羊鞣製皮革 或胚皮革（包括以羊皮紙法製作 皮革），已進一步處理者，不論 是否剖層，第4114節所列者除外
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 4114
5 B
4113 不帶毛之其他動物鞣製皮革或胚
皮革（包括以羊皮紙法製作皮 革），已進一步處理者，不論是 否剖層，第4114節所列者除外
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 4114:
41131000 不帶毛之山羊或小山羊鞣製皮革 或胚皮革（包括以羊皮紙法製作 皮革），已進一步處理者，不論 是否剖層，第4114節所列者除外
Leather further prepared after tanning or crusting,including parchment-dressed leather, of goats or kids,without hair on, whether or not split, other than leatherof
5 B
41132000 豬 - Of swine 5 B
41133000 爬蟲類 - Of reptiles 5 B
41139000 其他 - Other 5 B
4114 雪米皮革（包括混製雪米皮）；
漆皮及貼合漆皮；敷金屬皮革
Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallized leather
Category 41141000 雪米皮革（包括混製雪米皮） -Chamois (including combination chamois)
leather
10 B
41142000 漆皮及貼合漆皮；敷金屬皮革 - Patent leather and patent laminated leather; metallized leather
10 B
4115 以皮革或皮革纖維為主要成分之
組合皮革，成塊、張或條，不論 是否成捲者；皮革或組合皮之削 片及其他廢料，不適於製造皮製 品者；皮末、皮粉
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 41151000 以皮革或皮革纖維為主要成分之
組合皮革，成塊、張或條，不論 是否成捲者
- Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip whether or not in rolls
10 B
41152000 皮革之削片及其他皮革或組合皮 廢料，不適於製造皮製品者；皮 末、皮粉
- Parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour
0 A
Category
42 第四十二章 皮革製品；鞍具及
輓具；旅行用物品、手提袋及類 似容器；動物腸線（蠶腸線除 外）製品
Chapter 42 Articles of leather; saddlery