Section RAW HIDES AND SKINS (OTHER THAN FURSKINS) AND LEATHER (41)
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 (4104)
Result --------- Whole hides and skins, of a unit surface area exceeding 28?square feet (2,6?m?) (41044151)