Other leather, of bovine or equine animals, without hair on

1. Scope and Applicability

This rule covers dry saleable hairless leather made from bovine or equine hides by unhairing, tanning and finishing. This edition applies to an integrated chromium-tanning route. Declare species, received hide condition, tanning technology, final moisture state and intended use for each batch. Hair-on products, synthetic and reconstituted leather, patent and metallised leather, other tanning chemistries, footwear and leather articles are excluded. Wet-blue and crust states are internal intermediates, not this rule’s reference product.

2. Product Category Identity

Field	Value
canonical_pcr_id	pcr.food-products-beverages-and-tobacco-textiles-apparel-and-leather-products.leather-and-leather-products-footwear.other-leather-of-bovine-or-equine-animals-without-hair-on
classification_refs	CPC 3.0: 29120; classification context only
covered_products	Dry finished hairless bovine or equine leather
excluded_products	Hair-on, reconstituted, other-species, patent, metallised, wet-blue and crust leather
representative_product	Chromium-tanned dry finished hairless bovine leather
production_route	Raw hide reception → unhairing/liming → pickling/chrome tanning → dry finishing
market_state	Accepted dry leather, not a fabricated article, delivered by measured mass

3. Reference Flow

Field	Value
What	Supply processable hairless bovine or equine leather material
How much	1 kg accepted dry finished leather
How well	Declared species, tanning technology, final state and accepted quality specification
How long or cycle	One delivery at factory gate; no service life specified
reference_flow_link	finished_leather

Field	Value
Reference amount	1
Reference product flow	Finished hairless bovine or equine leather
Reference flow property	Mass 93a60a56-a3c8-11da-a746-0800200b9a66
Reference unit group	Units of mass 93a60a57-a4c8-11da-a746-0800200c9a66
Reference unit	kg
Required qualifiers	species; incoming hide state; tanning route; finished moisture state; leather end use; accepted quality

Declare all required qualifiers in the foreground data package metadata, process notes or product description.

4. Measurement and Unit Rules

rule_id	Applies to	Required property	Required unit	Rule
reference_mass	reference product	Mass	kg	Weigh net dry finished leather after acceptance, excluding transport packaging; divide all attributable batch inputs and releases by this same mass.
electricity_conversion	electricity_ac	Energy	MJ	If meter records kWh, convert at 1 kWh = 3.6 MJ and retain original readings.
effluent_compartment	chromium_effluent, chromium_water	Volume or mass	m3 or kg	Distinguish transferred liquid effluent from chromium(III) directly released to receiving water; do not double-count one chromium load.

5. System Boundary

rule_id	applies_to	rule	source_ids
boundary_1	foreground	Include hide reception through dry finished leather acceptance, on-site unhairing, tanning, finishing, electricity and effluent handover.	eu-jrc-tan-bref-2013
boundary_2	upstream	Link actual upstream datasets for hides, chemicals, tap water and electricity; do not treat this foreground rule as their upstream production data.	eu-jrc-tan-bref-2013
boundary_3	wastewater	If effluent goes off site, record its handover and link treatment data; record chromium(III) elementary release only for measured direct discharge after on-site treatment.	eu-jrc-tan-bref-2013

Boundary Abstraction

Field	Value
declared_starting_condition	Received bovine or equine raw hide; record fresh, salted or dried condition
starting_condition_role	Foreground manufacturing start
product_classification_scope	Hairless bovine or equine leather; CPC 29120 as classification context
recursive_input_rule	Purchased wet-blue or crust leather from the same category may enter only a separately declared partial-production route; do not double-count it with the integrated route.
upstream_dataset_requirement	Require upstream datasets matching the geography, technology and state of hides and purchased inputs.
disclosure	Disclose species, hide preservation, on-site scope, effluent destination and receiving water for direct discharge.

6. Process Inventory Structure

Process Map

process_id	process_name	inclusion	inclusion_condition	role	quantitative_reference
beamhouse	Hide preparation and unhairing	required	All integrated routes	foreground production	per 1 kg dry finished leather
tanyard	Pickling and chromium tanning	conditional	When chromium tanning route applies	foreground production	per 1 kg dry finished leather
site_services	Site electricity supply	required	All integrated routes	foreground production	per 1 kg dry finished leather
finishing	Dry finishing and acceptance	required	All integrated routes	foreground production	per 1 kg dry finished leather

Process: Hide preparation and unhairing (beamhouse)

Inputs

Product flows

Bovine raw hide (raw_bovine_hide)

Only for bovine batches; weigh raw hide as received.

• Selected flow: Rawhide 440c2098-2f4e-4632-9dcf-32329bcbe4de
• Flow property / unit: Mass / kg
• Amount rule: Measure the attributable batch quantity and divide by the accepted dry finished leather mass of that batch.
• Value mode: Foreground record (foreground_record)
• Specificity: Site-specific (site_specific)
• Normalization basis: per 1 kg reference flow
• Basis kind: Reference flow (reference_flow)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_inputs
• Sources: eu-jrc-tan-bref-2013

Equine raw hide (raw_equine_hide)

Only for equine batches; weigh raw hide as received.

• Selected flow: Raw hides and skins of equine animals a1d67ddb-fb38-433d-8fa7-1d0e18216c34
• Flow property / unit: Mass / kg
• Amount rule: Measure the attributable batch quantity and divide by the accepted dry finished leather mass of that batch.
• Value mode: Foreground record (foreground_record)
• Specificity: Site-specific (site_specific)
• Normalization basis: per 1 kg reference flow
• Basis kind: Reference flow (reference_flow)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_inputs
• Sources: un-cpc-3-2025

Tap water (process_water)

Meter or weigh supplied tap water used in wet processing.

• Selected flow: Tap water d1e0e36c-07f0-4a75-bdcb-efb5d9e2ac36
• Flow property / unit: Mass / kg
• Amount rule: Measure the attributable batch quantity and divide by the accepted dry finished leather mass of that batch.
• Value mode: Foreground record (foreground_record)
• Specificity: Site-specific (site_specific)
• Normalization basis: per 1 kg reference flow
• Basis kind: Reference flow (reference_flow)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_water
• Sources: eu-jrc-tan-bref-2013

Sodium sulfide for unhairing (unhairing_sulfide)

Record purchased sodium sulfide product mass for the sulfide unhairing route.

• Selected flow: Sodium sulfide a3b3c67f-ef15-4a1e-ba7f-8c97ae352b5c
• Flow property / unit: Mass / kg
• Amount rule: Measure the attributable batch quantity and divide by the accepted dry finished leather mass of that batch.
• Value mode: Foreground record (foreground_record)
• Specificity: Site-specific (site_specific)
• Normalization basis: per 1 kg reference flow
• Basis kind: Reference flow (reference_flow)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_inputs
• Sources: eu-jrc-tan-bref-2013

Slaked lime for liming (liming_lime)

Record slaked lime product mass for the liming route.

• Selected flow: Slaked lime 49bf5000-b2da-4a30-8349-b0bb44171616
• Flow property / unit: Mass / kg
• Amount rule: Measure the attributable batch quantity and divide by the accepted dry finished leather mass of that batch.
• Value mode: Foreground record (foreground_record)
• Specificity: Site-specific (site_specific)
• Normalization basis: per 1 kg reference flow
• Basis kind: Reference flow (reference_flow)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_inputs
• Sources: eu-jrc-tan-bref-2013

Waste flows

Elementary flows

Outputs

Product flows

Waste flows

Hide fleshing waste (fleshing_waste)

Weigh fleshing removed from hides; disclose any sale as a co-product.

• Selected flow: Hide fleshing waste
• Flow property / unit: Mass / kg
• Amount rule: Measure the attributable batch quantity and divide by the accepted dry finished leather mass of that batch.
• Value mode: Foreground record (foreground_record)
• Specificity: Site-specific (site_specific)
• Normalization basis: per 1 kg reference flow
• Basis kind: Reference flow (reference_flow)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_waste
• Sources: eu-jrc-tan-bref-2013

Elementary flows

Process: Pickling and chromium tanning (tanyard)

Inputs

Product flows

Sulfuric acid solution for pickling (pickling_acid)

Record 98% sulfuric acid solution product mass charged to pickling.

• Selected flow: Sulfuric acid solution, 98% efbf8d56-3521-45c1-aac1-3564408f3d01
• Flow property / unit: Mass / kg
• Amount rule: Measure the attributable batch quantity and divide by the accepted dry finished leather mass of that batch.
• Value mode: Foreground record (foreground_record)
• Specificity: Site-specific (site_specific)
• Normalization basis: per 1 kg reference flow
• Basis kind: Reference flow (reference_flow)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_inputs
• Sources: eu-jrc-tan-bref-2013

Sodium chloride for pickling (pickling_salt)

Record sodium chloride product mass charged to pickling.

• Selected flow: Industrial sodium chloride
• Flow property / unit: Mass / kg
• Amount rule: Measure the attributable batch quantity and divide by the accepted dry finished leather mass of that batch.
• Value mode: Foreground record (foreground_record)
• Specificity: Site-specific (site_specific)
• Normalization basis: per 1 kg reference flow
• Basis kind: Reference flow (reference_flow)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_inputs
• Sources: eu-jrc-tan-bref-2013

Basic chromium sulfate tanning agent (chrome_tan)

Record basic chromium sulfate product mass for the chrome-tanning route.

• Selected flow: Basic chromium sulfate fcccd040-e728-4932-9cbe-363051c308a5
• Flow property / unit: Mass / kg
• Amount rule: Measure the attributable batch quantity and divide by the accepted dry finished leather mass of that batch.
• Value mode: Foreground record (foreground_record)
• Specificity: Site-specific (site_specific)
• Normalization basis: per 1 kg reference flow
• Basis kind: Reference flow (reference_flow)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_inputs
• Sources: eu-jrc-tan-bref-2013

Waste flows

Elementary flows

Outputs

Product flows

Waste flows

Chromium-bearing tannery effluent (chromium_effluent)

For transfer to off-site treatment or sewer, meter this segregated liquid effluent at handover.

• Selected flow: Chromium-bearing tannery effluent
• Flow property / unit: Volume / m3
• Amount rule: Measure the attributable batch quantity and divide by the accepted dry finished leather mass of that batch.
• Value mode: Foreground record (foreground_record)
• Specificity: Site-specific (site_specific)
• Normalization basis: per 1 kg reference flow
• Basis kind: Reference flow (reference_flow)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_effluent
• Sources: eu-jrc-tan-bref-2013

Elementary flows

Chromium(III) discharged to receiving water (chromium_water)

Only for measured direct discharge after on-site treatment; calculate mass from sampled concentration and discharge volume.

• Selected flow: Chromium(III), to water
• Flow property / unit: Mass / kg
• Amount rule: Measure the attributable batch quantity and divide by the accepted dry finished leather mass of that batch.
• Value mode: Foreground record (foreground_record)
• Specificity: Site-specific (site_specific)
• Normalization basis: per 1 kg reference flow
• Basis kind: Reference flow (reference_flow)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_emission
• Sources: eu-jrc-tan-bref-2013

Process: Site electricity supply (site_services)

Inputs

Product flows

Purchased alternating-current electricity (electricity_ac)

Record purchased AC electricity attributable to the integrated leather line in MJ.

• Selected flow: Purchased AC electricity, medium voltage
• Flow property / unit: Energy / MJ
• Amount rule: Measure the attributable batch quantity and divide by the accepted dry finished leather mass of that batch.
• Value mode: Foreground record (foreground_record)
• Specificity: Site-specific (site_specific)
• Normalization basis: per 1 kg reference flow
• Basis kind: Reference flow (reference_flow)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_electricity
• Sources: eu-jrc-tan-bref-2013

Waste flows

Elementary flows

Outputs

Product flows

Waste flows

Elementary flows

Process: Dry finishing and acceptance (finishing)

Inputs

Product flows

Waste flows

Elementary flows

Outputs

Product flows

Accepted dry finished leather (finished_leather)

Weigh saleable dry finished hairless leather after final conditioning and quality acceptance.

• Selected flow: Finished hairless bovine or equine leather
• Flow property / unit: Mass / kg
• Amount rule: 1 kg
• Value mode: Foreground record (foreground_record)
• Specificity: Site-specific (site_specific)
• Normalization basis: per 1 kg reference flow
• Basis kind: Reference flow (reference_flow)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_product
• Sources: un-cpc-3-2025

Waste flows

Elementary flows

7. Allocation and Co-product Handling

rule_id	applies_to	rule	source_ids
allocation_1	foreground_process	First subdivide measured operations and assign inputs, wastes and releases to the leather batches that cause them.	eu-jrc-tan-bref-2013
allocation_2	marketable_fleshings	If fleshings are sold as a marketable co-product, record the sale, traceable mass and allocation basis; do not treat the same material both as zero-burden waste and a co-product.	eu-jrc-tan-bref-2013

8. Foreground Data Collection, Calculation, and Quality Rules

Data Collection Protocols

protocol_id	process_id	flow_role	record_type	raw_fields	collection_method	unit	frequency	temporal_coverage	site_scope	aggregation_rule	quality_evidence
cp_inputs	beamhouse, tanyard	purchased material	delivery and batch use ledger	material name; species or grade; received mass; batch id	Weigh or reconcile delivery and batch issue records	kg	each batch	production batch or representative year	reporting site	per 1 kg reference flow	meter calibration, batch ledger and handover records
cp_water	beamhouse	tap water	water meter	meter start; meter end; batch allocation	Read calibrated meter and allocate measured draw	kg	each batch	production batch or representative year	reporting site	per 1 kg reference flow	meter calibration, batch ledger and handover records
cp_waste	beamhouse	fleshings	weighbridge or bin scale	batch id; tare; gross; disposal or sale route	Weigh segregated fleshing waste	kg	each batch	production batch or representative year	reporting site	per 1 kg reference flow	meter calibration, batch ledger and handover records
cp_effluent	tanyard	chromium-bearing effluent	effluent flow meter	volume; chromium stream; destination; batch id	Meter segregated effluent at transfer point	m3	each batch	production batch or representative year	reporting site	per 1 kg reference flow	meter calibration, batch ledger and handover records
cp_emission	tanyard	chromium(III) direct release	discharge sampling and meter	Cr(III) concentration; discharge volume; date; receiving water	Measure direct discharge after on-site treatment	kg	each batch	production batch or representative year	reporting site	per 1 kg reference flow	meter calibration, batch ledger and handover records
cp_electricity	site_services	purchased AC electricity	electricity meter	meter start; meter end; kWh; allocation key	Read calibrated electricity meter and convert kWh to MJ	MJ	each batch	production batch or representative year	reporting site	per 1 kg reference flow	meter calibration, batch ledger and handover records
cp_product	finishing	accepted leather	calibrated scale and acceptance record	species; batch id; dry finished net mass; moisture state; acceptance	Weigh accepted dry leather excluding transport packaging	kg	each batch	production batch or representative year	reporting site	per 1 kg reference flow	meter calibration, batch ledger and handover records

Calculation Rules

rule_id	Applies to	Formula or rule	Inputs	Output	source_ids
batch_basis	all inventory rows	Divide each attributable batch quantity by the accepted dry finished leather kg of that batch; retain raw readings and allocation records.	batch quantity; cp_product	per 1 kg reference flow	eu-jrc-tan-bref-2013
electricity_kwh_to_mj	electricity_ac	Metered kWh × 3.6 = MJ; convert before batch normalization.	cp_electricity	MJ

Data Quality Requirements

requirement_id	Applies to	Requirement	Evidence
dq_identity	all inventory rows	Species, route, chemical concentration and final market state must match flow and upstream dataset identities.	batch ledger; supplier records
dq_balance	all inventory rows	Trace finished leather, incoming hide, fleshings and chromium effluent; explain material-balance residuals.	weighing records; waste manifests
dq_time	all inventory rows	Disclose collection period, missing values, allocation method and calibration.	primary records

9. Validation Rules

rule_id	applies_to	rule	source_ids
validation_1	reference_flow	The reference product must be accepted dry hairless bovine or equine leather; the reference quantity and every inventory basis use the same batch 1 kg.	eu-jrc-tan-bref-2013
validation_2	conditional_rows	Bovine and equine raw-hide inputs are mutually exclusive by batch; transferred effluent and direct-water chromium loads must not duplicate one release.	eu-jrc-tan-bref-2013
validation_3	uuid_and_range	Keep unresolved flow UUIDs under review; without two independent original-text sources, do not replace foreground measurements with external numeric intervals.

10. Published Dataset Profile

Field	Value
dataset_role	Foreground manufacturing dataset for dry finished hairless bovine or equine leather
downstream_use	secondary_dataset; background_dataset
allowed_use	Model leather material inputs when species, state, geography and chromium-tanning technology match.
excluded_use	Do not substitute for wet-blue, crust, ovine, reconstituted leather or fabricated articles.
required_metadata	species; received hide state; chrome route; final moisture state; geography; collection year; effluent destination
required_quality_disclosure	meter coverage; unresolved UUIDs; missing range evidence; co-product handling; mass-balance residual
update_trigger	Material change in technology, incoming state, electricity supply or effluent route.

11. Data Sources

Source id	Type	Reference	Used for
un-cpc-3-2025	official_guidance	UN Statistics Division, CPC Version 3.0 Structure, 30 June 2025; https://unstats.un.org/unsd/classifications/Econ/Download/In%20Text/CPC_Ver_3.0_Structure_30Jun2025.csv	classification identity; adjacent-category boundary
eu-jrc-tan-bref-2013	official_guidance	European Commission JRC, Best Available Techniques Reference Document for the Tanning of Hides and Skins, 2013; https://eippcb.jrc.ec.europa.eu/sites/default/files/2019-11/TAN_Published_def.pdf	process decomposition; main inputs and outputs; effluent boundary