A slipe skin has its wool removed by a chemical depilation process (typically lime or sodium sulfide) applied to the flesh side, leaving the wool roots intact and allowing the wool to be recovered as 'pulled wool' for textile use. Conventionally dehaired skins may be mechanically sheared or processed differently. The distinction matters commercially because slipe skins yield a saleable wool byproduct, affecting the economics of the raw skin trade.

No — this heading explicitly covers skins 'whether or not split,' so both full-thickness and split (grain-side or flesh-side) sheepskins without wool are captured here in their raw state. However, once a skin has been tanned or further processed, it exits this raw-material heading entirely and falls under finished leather classifications.