The Combined Nomenclature (CN), v1:2018
whole hides and skins of bovine "incl. buffalo", with a surface area of <= 2,6 m² "28 square feet", without hair on (excl. further prepared and East India
https://www.dst.dk/en/Statistik/dokumentation/nomenklaturer/kn?id=bdccfab4-a71c-4f32-8b96-d3d9ed56013c