Class Codes & Rates:

Code 8105 is applied to dealers engaged in the wholesale or retail merchandising of dressed animal hides, reptile skins and tanned leather. These dealers receive raw hides from others and following sorting, grading and salting by hand, the treated hides are shipped to tanneries for processing. After processing at the tanneries the dressed and finished hides, skins and leather are returned to these dealers where they are again graded and then measured, edge-trimmed by hand if required, stocked and shipped. Tanning operations, leather skiving or embossing or dealers in fur skins such as mink, ermine, sable, beaver, rabbit and raccoon are not contemplated within the scope of this classification.