| 0102.31.00 | 00 | Live bovine animals. - Buffalo: - Pure-bred breeding animals | NMB | Free | CCCT, LDCT |
| 0102.39.00 | 00 | Live bovine animals. - Buffalo: - Other | NMB | Free | CCCT, LDCT |
| 41.04 | | Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared. | | | |
| 41.01 | | 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. | | | |
| 4101.20.00 | | 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. - Other hides and skins of bovine animals, fresh or wet-salted: - Whole hides and skins, unsplit, 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 | NMB | Free | AUT, NZT, |
| 4101.20.00 | 10 | 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. - Other hides and skins of bovine animals, fresh or wet-salted: - Whole hides and skins, unsplit, 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 - Not pre-tanned | NMB | | |
| 4101.20.00 | 20 | 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. - Other hides and skins of bovine animals, fresh or wet-salted: - Whole hides and skins, unsplit, 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 - Other, of bovine animals, without hair on, of a unit surface area not exceeding 28 square feet (2.6 m²) | MTK | | |
| 4101.20.00 | 90 | 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. - Other hides and skins of bovine animals, fresh or wet-salted: - Whole hides and skins, unsplit, 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 - Other | NMB | | |
| 4101.50.00 | | 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 exceeding 16 kg | NMB | Free | AUT, NZT, |
| 4101.50.00 | 11 | 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 exceeding 16 kg - Fresh or wet-salted: - Cattle hides | NMB | | |
| 4101.50.00 | 19 | 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 exceeding 16 kg - Fresh or wet-salted: - Other | NMB | | |
| 4101.50.00 | 21 | 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 exceeding 16 kg - Other, not pre-tanned: - Of bovine animals | NMB | | |
| 4101.50.00 | 22 | 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 exceeding 16 kg - Other, not pre-tanned: - Of equine animals | NMB | | |
| 4101.50.00 | 90 | 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 exceeding 16 kg - Other | NMB | | |
| 4101.90.00 | | 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. - Other, including butts, bends and bellies | KGM | Free | AUT, NZT, |
| 4101.90.00 | 10 | 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. - Other, including butts, bends and bellies - Fresh or wet-salted: - Of bovine animals, vegetable pre-tanned | KGM | | |
| 4101.90.00 | 90 | 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. - Other, including butts, bends and bellies - Other: - Other | - | | |
| 4104.11.00 | 00 | Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared.
- In the wet state (including wet-blue): - Full grains, unsplit; grain splits | - | Free | AUT, NZT, |
| 4104.19.00 | 00 | Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared.
- In the wet state (including wet-blue): - Other | - | Free | AUT, NZT, |
| 4104.41.00 | 00 | Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared.
- In the dry state (crust): - Full grains, unsplit; grain splits | - | Free | AUT, NZT, |
| 4104.49.00 | 00 | Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared.
- In the dry state (crust): - Other | - | Free | AUT, NZT, |
| 41.07 | | 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 41.14. | | | |
| 4107.11.00 | | 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 41.14.
- Whole hides and skins: - Full grains, unsplit | MTK | Free | AUT, NZT, |
| 4107.11.00 | 10 | 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 41.14.
- Whole hides and skins: - Full grains, unsplit - For use in the manufacture of upholstered furniture or belts | MTK | | |
| 4107.11.00 | 90 | 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 41.14.
- Whole hides and skins: - Full grains, unsplit - Other | - | | |
Harmonized Tariff Schedule of the Canada inquiry: 3501.96
