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 dehaired or split:
4101.20 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１０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:
4101.20.1 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:
4101.20.11 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 A
4101.20.19 其他 - - - Other 5 A
4101.20.20 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 A
4101.20.90 其他 - - Other 0 A
4101.50 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:
4101.50.1 牛皮及製革,雙面 - - Of bovine animals, having undergone a tanning (including pre-tanning) process which is reversible:
4101.50.11 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 A
4101.50.19 其他 - - - Other 5 A
4101.50.20 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 A
4101.50.90 其他 - - Other 0 A
4101.90 其他, 包括整張背皮、半張背皮、腹
部皮
- Other, including butts, bends and bellies:
4101.90.90 其他 - - Other 0 A
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:
4102.10.00 帶毛 - With wool on 0 A
4102.2 －不帶毛者︰ - Without wool on:
4102.21.00 酸漬者 - - Pickled 0 A
4102.29 其他 - - Other:
4102.29.10 經可逆性輕鞣處理（包括預鞣） - - - Having undergone a tanning (including pre-tanning) process which is
5 A
4102.29.90 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:
4103.10 山羊或小山羊皮 - - Of bovine animals, having undergone a tanning (including pre-tanning) process 4103.10.10 經可逆性輕鞣處理（包括預鞣） - - Having undergone a tanning (including
pre-tanning) process which is reversible
5 A
4103.10.90 其他 - - Other 0 A
4103.20 爬蟲類 - Of reptiles:
4103.20.10 經可逆性輕鞣處理（包括預鞣） - - Having undergone a tanning (including pre-tanning) process which is reversible
5 A
4103.20.90 其他 - - Other 0 A
4103.30 豬皮 - Of swine:
4103.30.10 經可逆性輕鞣處理（包括預鞣） - - Having undergone a tanning (including pre-tanning) process which is reversible
5 A
4103.30.90 其他 - - Other 0 A
4103.90 其他 - Other:
4103.90.10 經可逆性輕鞣處理（包括預鞣） - - Having undergone a tanning (including pre-tanning) process which is reversible
5 A
4103.90.90 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:
4104.1 濕皮革（包括濕藍皮革） - In the wet state (including wet-blue):
4104.11 全粒面，未剖層；粒面剖層 - - Full grains, unsplit; grain splits:
4104.11.1 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):
4104.11.11 濕藍皮 - - - - Wet-blue 0 A
Tariff No. Base Rate % Staging
4104.11.19 其他 - - - - Other 5 A
4104.11.2 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 or not split:
4104.11.21 以植物預鞣之牛皮 - - - - Bovine leather, vegetable pre-tanned 10 A
4104.11.22 牛濕藍皮 - - - - Bovine leather, wet-blue 0 A
4104.11.23 其他牛皮革 - - - - Other bovine leather 5 A
4104.11.24 有關於馬皮革 - - - - Equine leather 10 A
4104.19 其他 - - Other:
4104.19.1 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):
4104.19.11 濕藍皮革 - - - - Wet-blue 0 A
4104.19.19 其他 - - - - Other 5 A
4104.19.2 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:
4104.19.21 牛皮革，以植物預先鞣製 - - - - Bovine leather, vegetable pre-tanned 10 A
4104.19.22 牛皮革，濕藍皮革 - - - - Bovine leather, wet-blue 0 A
4104.19.23 其他牛皮 - - - - Other bovine leather 5 A
4104.19.24 馬皮革 - - - - Equine leather 10 A
4104.4 －乾皮革（胚皮革） - In the dry state (crust):
4104.41 全粒面，未剖層皮革；粒面剖層皮革 - - Full grains, unsplit; grain splits:
4104.41.10 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 A
4104.41.90 其他 - - - Other 10 A
4104.49 其他 - - Other:
4104.49.10 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 A
4104.49.90 其他 - - - Other 10 A
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:
4105.10.00 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
-Sheep or lamb skin leather, in the wet state (includingwet-blue) , without wool
5 A
4106.2 －山羊或小山羊皮革： - Of goats or kids:
4106.21.00 濕皮革（包括濕藍皮革） - - In the wet state (including wet-blue) 5 A 4106.22.00 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 A
4106.3 －豬皮革： - Of swine:
4106.31 濕皮革（包括濕藍皮革） - - In the wet state (including wet-blue):
4106.31.10 濕藍皮革 - - - Wet-blue 0 A
4106.31.90 其他 - - - Other 5 A
4106.32.00 乾皮革（胚皮革） - - In the dry state (crust) 5 A
4106.40.00 爬蟲動物皮革 - Of reptiles 5 A
4106.9 －其他： - Other:
4106.91.00 濕皮革（包括濕藍皮革） - - In the wet state (including wet-blue) 5 A
4106.92.00 乾皮革（胚皮革） - - In the dry state (crust) 5 A
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 4114:
4107.1 －整張皮革： - Whole hides and skins:
4107.11 全粒面，未剖層 - - Full grains, unsplit:
4107.11.10 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 A
4107.11.90 其他 - - - Other 10 A
4107.12 粒面剖層 - - Grain splits:
4107.12.10 牛（包括水牛）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 A
4107.12.90 其他 - - - Other 10 A
4107.19 其他 - - Other:
4107.19.10 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 A
4107.19.90 其他 - - - Other 10 A
4107.9 －其他，包括邊皮革 - Other, including parts:
4107.91.00 全粒面，未剖層 - - Full grains, unsplit 10 A
4107.92.00 粒面剖層 - - Grain splits 10 A
4107.99.00 其他 - - Other 10 A
4112.00.00 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 A
Tariff No. Base Rate % Staging
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:
4113.10.00 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 heading 41.14
5 A
4113.20.00 豬 - Of swine 5 A
4113.30.00 爬蟲類 - Of reptiles 5 A
4113.90.00 其他 - Other 5 A
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 4114.10.00 雪米皮革（包括混製雪米皮） -Chamois (including combination
chamois) leather
10 A
4114.20.00 漆皮及貼合漆皮；敷金屬皮革 - Patent leather and patent laminated leather; metallized leather
10 A
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
4115.10.00 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 A
4115.20.00 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
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