(OTHER THAN SILK-WORM GUT)
第四十一章 Chapter 41
未加工的獸皮（毛皮除外）及皮革 Raw hides and skins (other than furskins) and leather
註釋 Notes
1. 本章並不包括： 1. This Chapter does not cover:
（a） 未加工獸皮的削皮及類似廢料（項目 0511）；
(a) Parings or similar waste, of raw hides or skins (heading 0511);
（b） 項目 0505 或 6701 內帶羽毛或羽絨的 鳥皮或部分鳥皮；或
(b) Birdskins or parts of birdskins, with their feathers or down, of heading 0505 or 6701; or
（c） 未加工、經鞣製或處理的連毛或羊毛
(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 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） 項目 4104 至 4106 不包括經可逆的鞣 製（包括預鞣）程序處理的獸皮（項 目 4101 至 4103，根據實際情況而定）。
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） 就項目 4104 至 4106 而言，「坯革」一 詞包括在弄乾前經複鞣、染色或上油
（加脂）的獸皮。
(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. 在整本分類冊內，「合成皮」祇包括項目 4115 所指的物質。
3. Throughout the Nomenclature the expression ‘composition leather’
means only substances of the kind referred to in heading 4115.
項目
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
- 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:
項目
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
4102 1000 ﹣ 連羊毛 公斤 - With wool on KGM
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
Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared
﹣ 濕（包括藍濕）﹕ - In the wet state (including wet-blue):
﹣﹣ 全粒面，未經剖切；
粒面剖切﹕
- - Full grains, unsplit; grain splits:
4104 1111 ﹣﹣﹣牛（包括水牛）皮，
公斤 - - - Of bovine (including buffalo) animals, other
公斤 - - - Of bovine (including buffalo) animals, other
項目 Heading
港貨協制編號
HK HS code 貨物名稱 數量單位 Description Unit of
quantity
4104 4990 ﹣﹣﹣其他 公斤 - - - Other KGM
4105 鞣製或半硝處理的綿羊或
羔羊皮革，不連羊毛，無 論是否剖切，但未進一步 加工
Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared
4105 1000 ﹣ 濕（包括藍濕） 公斤 - In the wet state (including wet-blue) KGM 4105 3000 ﹣ 乾（坯革） 公斤 - In the dry state (crust) KGM
4106 鞣製或半硝處理的其他動
物皮，不連羊毛或毛，無論 是否剖切，但未進一步加工
Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split, but not further prepared
﹣ 山羊或小山羊： - Of goats or kids:
4106 2100 ﹣﹣ 濕（包括藍濕） 公斤 - - In the wet state (including wet-blue) KGM 4106 2200 ﹣﹣ 乾（坯革） 公斤 - - In the dry state (crust) KGM
﹣ 豬： - Of swine:
4106 3100 ﹣﹣ 濕（包括藍濕） 公斤 - - In the wet state (including wet-blue) KGM 4106 3200 ﹣﹣ 乾（坯革） 公斤 - - In the dry state (crust) KGM
4106 4000 ﹣ 爬蟲類動物 公斤 - Of reptiles KGM
﹣ 其他： - Other:
4106 9100 ﹣﹣ 濕（包括藍濕） 公斤 - - In the wet state (including wet-blue) KGM 4106 9200 ﹣﹣ 乾（坯革） 公斤 - - In the dry state (crust) KGM
4107 經鞣製或半硝處理後進一
步加工，包括經羊皮紙化 處理的牛（包括水牛）或 馬皮革，不連毛，無論是 否剖切，項目 4114 內的皮 革除外
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
﹣ 整張皮： - Whole hides and skins:
﹣﹣ 全粒面，未經剖切： - - Full grains, unsplit:
4107 1110 ﹣﹣﹣牛（包括水牛）皮 公斤 - - - Of bovine (including buffalo) animals KGM
4107 1120 ﹣﹣﹣馬皮 公斤 - - - Of equine animals KGM
﹣﹣ 粒面剖切： - - Grain splits:
4107 1210 ﹣﹣﹣牛（包括水牛）皮 公斤 - - - Of bovine (including buffalo) animals KGM
4107 1220 ﹣﹣﹣馬皮 公斤 - - - Of equine animals KGM
﹣﹣ 其他﹕ - - Other:
4107 1910 ﹣﹣﹣機器帶用 公斤 - - - For machinery belting KGM
4107 1990 ﹣﹣﹣其他 公斤 - - - Other KGM
﹣ 其他，包括側邊： - Other, including sides:
4107 9100 ﹣﹣ 全粒面，未經剖切 公斤 - - Full grains, unsplit KGM
4107 9200 ﹣﹣ 粒面剖切 公斤 - - Grain splits KGM
﹣﹣ 其他﹕ - - Other:
4107 9910 ﹣﹣﹣機器帶用 公斤 - - - For machinery belting KGM
4107 9990 ﹣﹣﹣其他 公斤 - - - Other KGM
4112 4112 0000 經鞣製或半硝處理後進一
步加工，包括經羊皮紙化 處理的綿羊或羔羊皮革，
不 連 羊 毛 ， 無 論 是 否 剖 切，項目 4114 內的皮革除 外
公斤 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
KGM
項目
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 1000 ﹣ 山羊或小山羊 公斤 - Of goats or kids KGM
Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather
4114 1000 ﹣ 麂皮（包括混合麂皮） 公斤 - Chamois (including combination chamois) leather
KGM 4114 2000 ﹣ 漆皮及層壓漆皮；塗金
屬皮革
公斤 - Patent leather and patent laminated leather;
metallised leather
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 1000 ﹣ 以皮革或皮革纖維為主 的合成皮，成厚片、片 或帶狀，無論是否成卷
公斤 - Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour
KGM
第四十二章 Chapter 42
皮革製品；馬鞍及馬具；
旅行用品、手袋及類似容器；
動物腸線（蠶膠絲除外）製品
Articles of leather; saddlery and harness;
travel goods, handbags and similar containers;
articles of animal gut (other than silk-worm gut)
註釋 Notes.
1. 本章並不包括﹕ 1. This Chapter does not cover:
（a） 經消毒的外科用腸線或類似的消毒縫 合材料（項目 3006）；
(a) Sterile surgical catgut or similar sterile suture materials (heading 3006);
(b) Articles of apparel or clothing accessories (except gloves, mittens and mitts), lined with furskin or artificial fur or to which furskin or artificial fur is attached on the outside except as mere trimming (heading 4303 or 4304);
（c） 網狀織物製品（項目 5608）； (c) Made up articles of netting (heading 5608);
（d） 第六十四章內的製品； (d) Articles of Chapter 64;
（e） 第六十五章的帽類頭飾及其部件； (e) Headgear or parts thereof of Chapter 65;
（f） 項目 6602 的鞭子、馬鞭或其他製品； (f) Whips, riding-crops or other articles of heading 6602;
（g） 袖 口 鈕 、手 鐲或 其 他仿 首 飾（ 項 目 7117）；
(g) Cuff-links, bracelets or other imitation jewellery (heading 7117);
（h） 馬具裝設或裝飾，例如可個別出示的 鐙、嚼子、馬匹用的黃銅製品及扣子
（通常歸入第十五類）；
(h) Fittings or trimmings for harness, such as stirrups, bits, horse brasses and buckles, separately presented (generally Section XV);
（ij） 絃、鼓膜或類似物或其他樂器零件（項 目 9209）；
(ij) Strings, skins for drums or the like, or other parts of musical instruments (heading 9209);
（k） 第九十四章的製品（例如傢具、燈及 照明裝設）；
(k) Articles of Chapter 94 (for example, furniture, lamps and lighting fittings);
（l） 第九十五章的製品（例如玩具、遊戲 及運動必需品）；或
(l) Articles of Chapter 95 (for example, toys, games, sports requisites); or
（m） 項目 9606 的鈕扣、撳扣、按扣、壓扣、
鈕扣型模或這等製品的其他零件、鈕扣 坯。
(m) Buttons, press-fasteners, snap-fasteners, press-studs, button moulds or other parts of these articles, button blanks, of heading 9606.
2. （A） 除上述註釋 1 外，項目 4202 亦不包括： 2. (A) In addition to the provisions of Note 1 above, heading 4202 does not cover:
（a） 用塑膠片製的袋，無論是否 印面，有把手，但並非設計 作長期使用（項目 3923）；
(a) Bags made of sheeting of plastics, whether or not printed, with handles, not designed for prolonged use (heading 3923);
（b） 編結材料製品（項目 4602）。 (b) Articles of plaiting materials (heading 4602).
（B） 項目 4202 及 4203 內的製品含有貴金
(B) Articles of headings 4202 and 4203 which have parts of precious metal or metal clad with precious metal, of natural or cultured pearls, of precious or semi-precious stones (natural, synthetic or reconstructed) remain classified in those headings even if such parts constitute more than minor fittings or minor ornamentation, provided that these parts do not give the articles their essential character. If, on the other hand, the parts give the articles their essential character, the articles are to be classified in Chapter 71.
3. 就項目 4203 而言，「服裝及衣服配件」亦適用 於分指手套、連指手套和露指手套（包括運動 或保護手套）、圍裙及其他保護性衣物、吊帶、
腰帶、子彈帶及腕帶，但不包括錶帶（項目 9113）。
3. For the purposes of heading 4203, the expression ‘articles of apparel and clothing accessories’ applies, inter alia, to gloves, mittens and mitts (including those for sport or for protection), aprons and other protective clothing, braces, belts, bandoliers and wrist straps, but excluding watch straps (heading 9113).
項目
公斤 Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material
KGM
Trunks, suit-cases, vanity-cases, executive- cases, brief-cases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling-bags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping bags, wallets, purses, map-cases, cigarette-cases, tobacco- pouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder-boxes, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper
項目
- Trunks, suit-cases, vanity-cases, executive- cases, brief-cases, school satchels and similar containers:
﹣﹣ 表面用皮革、合成皮 或漆皮製﹕
- - With outer surface of leather, of composition leather or of patent leather:
4202 1110 ﹣﹣﹣ 書包 個 - - - School satchels NMB
- - With outer surface of plastics or of textile materials: outer surface of plastics
NMB 4202 1230 ﹣﹣﹣ 表面用塑膠製的行
李箱、衣箱、化妝 箱及類似容器
個 - - - Trunks, suit-cases, vanity-cases and similar containers, with outer surface of plastics outer surface of textile materials
NMB
4202 1260 ﹣﹣﹣ 表面用紡織原料製 的行李箱、衣箱、
化妝箱及類似容器
個 - - - Trunks, suit-cases, vanity-cases and similar containers, with outer surface of textile materials
- Handbags, whether or not with shoulder strap, including those without handle:
4202 2100 ﹣﹣ 表面用皮革、合成皮 或漆皮製
個 - - With outer surface of leather, of composition leather or of patent leather
NMB
﹣﹣ 表面用塑膠片或紡織 原料製﹕
- - With outer surface of plastic sheeting or of textile materials:
- Articles of a kind normally carried in the pocket or in the handbag:
4202 3100 ﹣﹣ 表面用皮革、合成皮 或漆皮製
個 - - With outer surface of leather, of composition leather or of patent leather
NMB
﹣﹣ 表面用塑膠片或紡織 原料製：
- - With outer surface of plastic sheeting or of textile materials: composition leather or of patent leather:
4202 9110 ﹣﹣﹣ 旅行袋 個 - - - Travelling-bags NMB
4202 9120 ﹣﹣﹣ 購物袋、帆布袋、
背囊及化妝袋
個 - - - Shopping-bags, haversacks, rucksacks and toilet bags
NMB
項目
- - With outer surface of plastic sheeting or of textile materials:
個 - - - Shopping-bags, haversacks, rucksacks and toilet bags, with outer surface of plastic sheeting
個 - - - Shopping-bags, haversacks, rucksacks and toilet bags, with outer surface of textile materials
個 - - - Shopping-bags, haversacks, rucksacks and toilet bags
Articles of apparel and clothing accessories, of leather or of composition leather
﹣ 服裝： - Articles of apparel:
4203 1010 ﹣﹣﹣ 外衣及短外衣 公斤 - - - Coats and jackets KGM
4203 1090 ﹣﹣﹣ 其他 公斤 - - - Other KGM
﹣ 分指手套、連指手套及 露指手套：
- Gloves, mittens and mitts:
﹣﹣ 設計供運動用： - - Specially designed for use in sports: partly of textile materials
KGM
項目 Heading
港貨協制編號
HK HS code 貨物名稱 數量單位 Description Unit of
quantity
4205 其他皮革或合成皮用具 Other articles of leather or of composition
leather
4205 0010 ﹣﹣﹣ 坐具套 公斤 - - - Seat covers KGM
4205 0090 ﹣﹣﹣ 其他 公斤 - - - Other KGM
4206 4206 0000 腸線 （蠶膠絲除 外）、腸
膜、膀胱或筋腱製品
公斤 Articles of gut (other than silk-worm gut), of goldbeater’s skin, of bladders or of tendons
KGM
第四十三章 Chapter 43
毛皮及人造毛皮；其製品 Furskins and artificial fur; manufactures thereof
註釋 Notes
1. 在整本分類冊內，「毛皮」是指所有經鞣製或處 理，連毛的動物皮，但項目 4301 內未加工的毛 或羊毛除外。
1. Throughout the Nomenclature references to ‘furskins’, other than to raw furskins of heading 4301, apply to hides or skins of all animals which have been tanned or dressed with the hair or wool on.
2. 本章並不包括： 2. This Chapter does not cover:
（a） 帶羽毛或羽絨的鳥皮或鳥皮部分（項 目 0505 或 6701）；
(a) Birdskins or parts of birdskins, with their feathers or down (heading 0505 or 6701);
（b） 第四十一章內連毛或羊毛的未加工獸 皮（請參閱該章註釋 1（c）段）；
(b) Raw hides or skins, with the hair or wool on, of Chapter 41 (see Note 1(c) to that Chapter);
（c） 用皮革及毛皮或皮革及人造皮製的分 指手套、連指手套和露指手套（項目 4203）；
(c) Gloves, mittens and mitts, consisting of leather and furskin or of leather and artificial fur (heading 4203);
（d） 第六十四章的製品； (d) Articles of Chapter 64;
（e） 第六十五章的帽類頭飾及其部件；或 (e) Headgear or parts thereof of Chapter 65; or
（f） 第九十五章的製品（例如玩具、遊戲、
運動必需品）。
(f) Articles of Chapter 95 (for example, toys, games, sports requisites).
3. 項目 4303 包括與其他材料縫製的毛皮及其部 分，以及縫製成衣服、衣服配件或其他製品的 毛皮及其部分。
3. Heading 4303 includes furskins and parts thereof, assembled with the addition of other materials, and furskins and parts thereof, sewn together in the form of garments or parts or accessories of garments or in the form of other articles.
4. 服裝及衣服配件（註釋 2 不包括的除外），有毛 皮或人造毛皮襯裡或衣物外鑲有毛皮或人造毛 皮的，祇作為裝飾用的除外，應視乎情況而定，
歸入項目 4303 或 4304。
4. Articles of apparel and clothing accessories (except those excluded by Note 2) lined with furskin or artificial fur or to which furskin or
4. Articles of apparel and clothing accessories (except those excluded by Note 2) lined with furskin or artificial fur or to which furskin or