日本 · 第 41· 155 条目
§41生皮及皮革
本章品目（4 位 WCO 统一）
11 个品目
日本 全部税号
| HS 编码 | 商品描述 | 首要税率 | |
|---|---|---|---|
| 410120111 | -- Of equine animals | — | → |
| 410120112 | -- Other | — | → |
| 410120113 | - Other | (Free) | → |
| 410120211 | - For the quantity within the limits of an annual tariff quota, on the basis of 214,000�u, stipulated by a Cabinet Order, on hides and skins of bovine (including buffalo) or equine animals which have undergone a tanning process (including pre-tanning) which is reversible of 4101.20-2, 4101.50-2, and 4101.90-2, tanned or crusted hides and skins of bovine (including buffalo) or equine animals of 4104.11-2, 4104.19-2, 4104.41-1-(2), 4104.41-2-(2), 4104.49-1-(2) and 4104.49-2-(2) and leather of bovine (including buffalo) or equine animals of 4107.11-2-(2), 4107.12-2-(2), 4107.19-2-(2), 4107.91-2-(2), 4107.92-2-(2) and 4107.99-2-(2) (hereinafter in this heading and headings 41.04 and 41.07 referred to as "the Pooled Quota (First Category)") | 12% | → |
| 410120212 | - Other | 30% | → |
| 410150111 | -- Of equine animals | — | → |
| 410150112 | -- Other | — | → |
| 410150113 | - Other | (Free) | → |
| 410150211 | - For "the Pooled Quota (First Category)" | 12% | → |
| 410150212 | - Other | 30% | → |
| 410190110 | - Of which have not yet undergone any tanning process | (Free) | → |
| 410190113 | - Other | (Free) | → |
| 410190211 | - For "the Pooled Quota (First Category)" | 12% | → |
| 410190212 | - Other | 30% | → |
| 410210000 | With wool on | Free | → |
| 410221010 | - Of which have not yet undergone any tanning process | Free | → |
| 410221090 | - Other | Free | → |
| 410229010 | - Of which have not yet undergone any tanning process | Free | → |
| 410229090 | - Other | Free | → |
| 410320011 | -- Of which have not yet undergone any tanning process | Free | → |
| 410320019 | -- Other | Free | → |
| 410320021 | -- Of which have not yet undergone any tanning process | Free | → |
| 410320029 | -- Other | Free | → |
| 410320031 | -- Of which have not yet undergone any tanning process | Free | → |
| 410320039 | -- Other | Free | → |
| 410320041 | -- Of which have not yet undergone any tanning process | Free | → |
| 410320049 | -- Other | Free | → |
| 410320091 | -- Of which have not yet undergone any tanning process | Free | → |
| 410320099 | -- Other | Free | → |
| 410330100 | 1 Of which have not yet undergone any tanning process | Free | → |
| 410330200 | 2 Other | 7.5% | → |
| 410390011 | -- Of which have not yet undergone any tanning process | Free | → |
| 410390019 | -- Other | Free | → |
| 410390021 | -- Of which have not yet undergone any tanning process | Free | → |
| 410390029 | -- Other | Free | → |
| 410390031 | -- Of which have not yet undergone any tanning process | Free | → |
| 410390039 | -- Other | Free | → |
| 410390091 | -- Of which have not yet undergone any tanning process | Free | → |
| 410390099 | -- Other | Free | → |
| 410411100 | 1 Chrome tanned leather | Free | → |
| 410411211 | - For "the Pooled Quota (First Category)" | 12% | → |
| 410411212 | - Other | 30% | → |
| 410419100 | 1 Chrome tanned leather | Free | → |
| 410419211 | - For "the Pooled Quota (First Category)" | 12% | → |
| 410419212 | - Other | 30% | → |
| 410441110 | (1) Chrome tanned leather | Free | → |
| 410441121 | - For "the Pooled Quota (First Category)" | 12% | → |
| 410441122 | - Other | 30% | → |
| 410441211 | -- For the quantity within the limits of an annual tariff quota, on the basis of 1,466,000 �u, stipulated by a Cabinet Order, on tanned or crust hides or skins of bovine (including buffalo) or equine animals of 4104.41-2-(1), and 4104.91-2-(1), and leather of bovine (including buffalo) or equine animals of 4107.11-2-(1), 4107.12-2-(1), 4107.19-2-(1), 4107.91-2-(1), 4107.92-2-(1) and 4107.99-2-(1) (hereinafter in this heading and headings 41.07 referred to as "the Pooled Quota (Second Category)") | 13.3% | → |
| 410441212 | -- Other | 30% | → |
| 410441213 | -- For "the Pooled Quota (Second Category)" | 16% | → |
| 410441219 | -- Other | 30% | → |
| 410441221 | - For "the Pooled Quota (First Category)" | 12% | → |
| 410441222 | - Other | 30% | → |
| 410449110 | (1) Chrome tanned leather | Free | → |
| 410449121 | - For "the Pooled Quota (First Category)" | 12% | → |
| 410449122 | - Other | 30% | → |
| 410449211 | - For "the Pooled Quota (Second Category)" | 16% | → |
| 410449212 | - Other | 30% | → |
| 410449221 | - For "the Pooled Quota (First Category)" | 12% | → |
| 410449222 | - Other | 30% | → |
| 410510000 | In the wet state (including wet-blue) | Free | → |
| 410530111 | - For the quantity within the limits of an annual tariff quota, on the basis of 1,070,000�u, stipulated by a Cabinet Order, on tanned or crust hides and skins of sheep or lamb of 4105.30-1, tanned or crust hides and skins of goat or kid of 4106.22-1, sheep or lamb skin leather of 4112.00-2-(1) (hereinafter in this subheading and subheadings 4106.22, 4112.00 and 4113.10 referred to as "the Pooled Quota") | 16% | → |
| 410530112 | - Other | 30% | → |
| 410530200 | 2 Other | Free | → |
| 410621000 | In the wet state (including wet-blue) | Free | → |
| 410622111 | - For "the Pooled Quota" | 16% | → |
| 410622112 | - Other | 30% | → |
| 410622200 | 2 Other | Free | → |
| 410631000 | In the wet state (including wet-blue) | 7.5% | → |
| 410632100 | 1 Dyed or coloured | 10% | → |
| 410632200 | 2 Other | 7.5% | → |
| 410640111 | -- Of alligators or crocodiles | — | → |
| 410640112 | -- Other | — | → |
| 410640114 | - Other | (Free) | → |
| 410640211 | - Of alligators or crocodiles | — | → |
| 410640212 | - Other | — | → |
| 410640214 | B Other | 7.5% | → |
| 410640221 | -- Of alligators or crocodiles | — | → |
| 410640222 | -- Other | — | → |
| 410640224 | - Other | (Free) | → |
| 410691010 | - Of ostriches | Free | → |
| 410691090 | - Other | Free | → |
| 410692110 | - Of ostriches | — | → |
| 410692190 | - Other | — | → |
| 410692210 | - Of ostriches | — | → |
| 410692290 | - Other | — | → |
| 410711100 | 1 Of parchment-dressed | 15% | → |
| 410711211 | -- For "the Pooled Quota (Second Category)" | 13.3% | → |
| 410711212 | -- Other | 30% | → |
| 410711213 | -- For "the Pooled Quota (Second Category)" | 16% | → |
| 410711219 | -- Other | 30% | → |
| 410711221 | - For "the Pooled Quota (First Category)" | 12% | → |
| 410711222 | - Other | 30% | → |
| 410712100 | 1 Of parchment-dressed | 15% | → |
| 410712211 | -- For "the Pooled Quota (Second Category)" | 13.3% | → |
| 410712212 | -- Other | 30% | → |
| 410712213 | -- For "the Pooled Quota (Second Category)" | 16% | → |
| 410712219 | -- Other | 30% | → |
| 410712221 | - For "the Pooled Quota (First Category)" | 12% | → |
| 410712222 | - Other | 30% | → |
| 410719100 | 1 Of parchment-dressed | 15% | → |
| 410719211 | - For "the Pooled Quota (Second Category)" | 16% | → |
| 410719212 | - Other | 30% | → |
| 410719221 | - For "the Pooled Quota (First Category)" | 12% | → |
| 410719222 | - Other | 30% | → |
| 410791100 | 1 Of parchment-dressed | 15% | → |
| 410791211 | -- For "the Pooled Quota (Second Category)" | 13.3% | → |
| 410791212 | -- Other | 30% | → |
| 410791213 | -- For "the Pooled Quota (Second Category)" | 16% | → |
| 410791219 | -- Other | 30% | → |
| 410791221 | - For "the Pooled Quota (First Category)" | 12% | → |
| 410791222 | - Other | 30% | → |
| 410792100 | 1 Of parchment-dressed | 15% | → |
| 410792211 | -- For "the Pooled Quota (Second Category)" | 13.3% | → |
| 410792212 | -- Other | 30% | → |
| 410792213 | -- For "the Pooled Quota (Second Category)" | 16% | → |
| 410792219 | -- Other | 30% | → |
| 410792221 | - For "the Pooled Quota (First Category)" | 12% | → |
| 410792222 | - Other | 30% | → |
| 410799100 | 1 Of parchment-dressed | 15% | → |
| 410799211 | - For "the Pooled Quota (Second Category)" | 16% | → |
| 410799212 | - Other | 30% | → |
| 410799221 | - For "the Pooled Quota (First Category)" | 12% | → |
| 410799222 | - Other | 30% | → |
| 411200100 | 1 Of parchment-dressed | 15% | → |
| 411200211 | - For "the Pooled Quota" | 16% | → |
| 411200212 | - Other | 30% | → |
| 411200220 | (2)Other | Free | → |
| 411310100 | 1 Of parchment-dressed | 15% | → |
| 411310211 | - For "the Pooled Quota" | 16% | → |
| 411310212 | - Other | 30% | → |
| 411310220 | (2)Other | Free | → |
| 411320100 | 1 Of parchment-dressed | 15% | → |
| 411320210 | (1) Dyed, coloured, stamped or embossed | 10% | → |
| 411320220 | (2) Other | 7.5% | → |
| 411330100 | 1 Of parchment-dressed | 15% | → |
| 411330211 | - Of alligators or crocodiles | — | → |
| 411330212 | - Other | — | → |
| 411330213 | -- Of alligators or crocodiles | — | → |
| 411330219 | -- Other | — | → |
| 411330221 | - Of turtles and tortoise | — | → |
| 411330222 | - Other | — | → |
| 411330223 | -- Of turtles and tortoise | — | → |
| 411330229 | -- Other | — | → |
| 411390100 | 1 Of parchment-dressed | 15% | → |
| 411390211 | - Of ostriches | — | → |
| 411390212 | - Other | — | → |
| 411390221 | - Of ostriches | — | → |
| 411390222 | - Other | — | → |
| 411410000 | Chamois (including combination chamois) leather | 25% | → |
| 411420010 | 1Metallised leather | 25% | → |
| 411420090 | 2 Other | 35% | → |
| 411510000 | Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls | 15% | → |
| 411520000 | Parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour | 10% | → |