Section
RAW HIDES AND SKINS (OTHER THAN FURSKINS) AND LEATHER (41)

Chapter
--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)

Result
------- Sole leather (41079110)

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41069100 -- In the wet state (including wet-blue)