RESTRICTED GENERAL AGI IEEMENT CCM.IH/29/Add.Ô/Rev.l 20 September i960 TARIFFS AND >E Limited Distribution
Committee III - Expansion of Trade
DOCIMENTÀTION FOR COMMODITY STUDIES ON SECOND LIST OF PRODUCTS
Summary Schedule
Finished Leather
Attached for the information of the Committee is the summary schedule on finished leather. FINISHED LEATHER C0IUII/29/Add.8/Rey.l (Items 41.02-41.04 - Brussels Nomenclature) Page 2/3
United States Canada KC Germany
ex Item 1530 Full Reduced Rates range from 41.02 ad val. 41.0 2 EEC Gen. Grained, embossed, and (MFH) • • B.P. :".. «.F.N. General Bovine cattle leather: Bovine cattle leather A. Only tanned 92 ' A. Calf leather: other fancy leathers 302 12*2 *Free to 18 p.c. / Free to 25 p their own factories » • • • t m * t • 4 Free 7* p.c. 10 p.c. Item 608 Leather not further finished than tanned, and skins, n.o.p. 5 p.e. 15 p.c. 20 p.c. Item 608a East India kip leather, not further finished than tanned . Free 10 p.c. 20 p.c. Rates marked thus "*" are the effective rates after deducting the direct shipment discount. Not restricted Not restricted Not. restricted, .except neat leather (ex 41.02B*). (see Doc. L/1004.) Quantitative No restrictions in regard to OEEC countries; Restrictions Global quotas to all other contracting parties to the GATT, Revenue and "il Sales tax - 42 on th.? France Italy • Bel.glum Netherlands Luxemburg Gen. EEC Gen, EEC Gen. EEC See Belgium . See Belgium 41.02 faHual.l 41.02 Skin leather of Indian • Bovine cattle leather: Bovine cattle leather - Range - 20$ to 25$ 15$ to 18$ goat and skin leather • Rates range from - 10-152 9 - 13.5$ ', of cross-bred Indian ' For example: ' *' sheep, pre-tanned or, For example: a. Of large bovines (oxen, cows, simply tanned, not • Large bovine leather (of oxen, cows, bulls), including buffaloes: curried: Free Free bulls), Including buffalo leather: 1. Simply, tanned: Only tanned: (a) Unsplit Other hides and skins a. Unsplit 10$ 9$ 1 V!ho 1 e skins 22$ 16$ falling under Heading Curried or worked after tanning: 2. Curried or worked in any Nos. 41.02, 41.03 and Vegetable or chemical tanned:' other way after tanning: 41.04: 6$ 4.8$ • Unsplit leather: (a) Vegetable or chemically • .. ... i d. Not fat-Hquored 12$ 10,8$ tanned: 41.03 1. Unsplit (aa) Sole leather 17$ Sheep or lamb skin leather 24$ Rates range from Free to 10$ Free 41.03 - Tariffs • For example: Sheep and lamb skin leather: A. Only tanned: Rates range from 15$ to 25$ 13$ to 19$ a. Of sheepskin 10$ Free For example: - e. Grain splits 6$ Free a. Simply tanned: 1. Alum-tanned: . 41.04 (a) Lamb skin leather 15$ 13$ . Goat and kid skin leather • Rates range from Free to 15$ Free to 13.5$ c, uinerwise lannea: ' (b) Lamb skin leather 18$ 14$ For example: b. Curried or worked in'any way • - A. Only tanned: after tanning: a. Tanned or treated with 1. Formaldehyde-tanned 25$ ? formaldehyde 6$ Free Other: 41.04 ——— b. Of the Indian goat Free Free Goat and kid skin leather: 13$ to 19$ c. Other 10$ Free Rates range from 15$ to 28$ For example: Note: The above rates of duty have been quoted from the January 1959 : b. Curried or worked 1n any way edition of the Tariff and have been subsequently reduced. after tanning: 1. Goat flesh splits ? • . . ?. . . 2. Other (a) Chrome-tanned 28$ 19$ Quantitative : Not restricted Not restricted Not restricted Calf leather (ex 41.02) Not restricted Restrictions subject to Import control Revenue and Turnover tax - 25$ ' Basic turnover tax of 3.3$ plus equalization su rchargo Transmission tax - Range - 5$ to 9$ Transmission tax - 7.5$ Turnover Internal ranging from 0 to 3$ may be applicable tax - 2$ Fiscal Charges. State Trading Not applicable Not applicable • • Not applicable Not applicable • • Not- applicable . and Monopoly Others C0M.III/29/Add.8/Rev.l - Page 5 FINISHED LEATHER-- (Items 41.02-41.04 - Brussels Nomenclature) United Kingdom Switzerland Sweden . . Denmark . . Norway •ex 41.02 Full BP EFTA • Francs per Items 41.02 ex 41.02 Item 41.02 M (ad val J~ 100-Kq. qross Bovine cattle leather (including Bovine cattle leather (including Bovine cattle leather - rates range from Bovine cattle leather - 41.02 • ••' buffalo leather) and equine buffalo leather) and equine 1.20 kroner per kg. gross to 9.00 kroner, . ; (A)' Box and willow calf, box 20? Free 16? Bovine cattle leather - rates leather, except leather falling leather T ad val. 10? depending on weight and/or end use: and willow sides and other range from - 55 to 270 within Heading Nos. 41.06, 41.07 ex 41.03-41.04 For example: chrome tanned leather, or 41.08: For example: Sheep and lamb skin leather;- Alumtreated, grained, dyed or varnished, imported in skins or Finished leather; Ad val. 7? Vegetable tanned cowhides 120 goat and kid skin leather, • oiled, waxed, harness leather and the •- pieces weighing less than Items 41.03 except pretanned hides like, weighing more than 2 kg. each; - 4 lb. each 41.03 Sheep and lamb skin leather, Imported by leather belly, shank, head and neck pieces, (B) Other-(1) Dressed \5% Free 12? Sheep and lamb skin leather - 35 except leather falling within manufacturers for further undyed, except harness leather in the (2) Other 10?' Free 8? 41.04 Heading Nos. 41.06, 41.07 or processing - ad val. 10? form of butts per kg 3.00 kroner. Tariffs ex 41.03 Pretanned hides Imported Goat and kid skin leather: 41.08: 41.03 Sheep and lamb skin leather by leather manufacturers Vegetable tanned - 60 Finished leather; Ad val, 7? Sheep and lamb skin leather rates range t (A) Dressed 15? Free Chrome tanned - 20 for further processing - Free Items 41.04 same as above (B) Other 10? Free Tanned by another process - 80 Goat and kid skin leather, except Note: For tariff reduction For example: ex 41.04 under the EFTA Convention see Note: Under the EFTA Convention duties leather falling within Heading Alumtreated, grained, dyed, varnished Goat and kid skin leathers "Switzerland". (The basic applied among the Member States would be Nos. 41.06, 41.07 or 41.08: skins weighing 1 kg. and more each duty is that applied on (A) Dressed -(l)-Glace kid 10? Free 8? reduced by 202 on 1 July 1960. Further Finished leather; Ad val. 7? per kg. 6.00 kroner. (2) Other sorts 15? Free 12? reduction by 10? would be made on 1 March 1960). Note: Rough vegetable-tanned (B) Other 10? Free 8? 1 January 1962 (The basic duty 1s that 41.04 leather of the East India type i applied on 1 January 1960). Goat and kid skin leather - • exclusively intended for same as 41.03 retanning: Free Note: For tariff reduction under the Note: For tariff reduction under • EFTA Convention see "Switzerland". the EFTA Convention see "Switzerland" None, except from Japan and Eastern countries. Not restricted Hot restricted Not restricted Not restricted, except from Albania, Quantitative In the case of Japan, goat^ sheep and reptile Bulgaria, USSR, East Germany, China, Restrictions leather, and leather waste and scrap are not Taiwan, Japan, Korea, Vietnam. restricted. Revenue and Nil Turnover tax - 5.4? General purchase tax - 4? Nil Turnover tax - 11.11? Internal Fiscal Charges State Trading Not applicable Not applicable Not applicable Not applicable Not applicable and Monopoly . Others Nil ! C0M.III/29/Add.8/Rev.1 Page 6 • FINISHED LEATHER (Items 41.02-41.04 -Brussels Nomenclature) Austria Finland Greece Turkey I Czechoslovakia ex 41.02 Basic ex 41.02-41.04 (ad val.) Gen. • MFN. Bovine cattle leather (including buffalo 41.02-41.04 Box calf upper leather 41.02-41.04 (Koruny per leather) and equine leather ,.. Leather of ad val. 40? Bovine cattle hide leather, ex 328-329 — Bovine leather 100 kg. gross) A. Calf leather:- bovine cattle, Kid upper leather sheep and lambskin, goat and Rates range from 42.00 to 43.00 to 1. Vegetable - tanned, uncurried, in sheep, lamb, ad val. 40? kid skin leather - Rates 204.00 185.00 whole pieces, weighing less than 1 Kg. Free goats, kids range from 45? to 10? For example: Note: Rates not shown for 2. Calf lined leather undyed ad val. 6? ad val. 20? See (a) Butts: note other types of finished For example: 3. Other - ad val. 12? 1. Vegetable-tanned 170.00 115.00 Note: The MFN leather in draft tariff 41.02 Bovine cattle hide B. Other: 2. Mineral-tanned 204.00 144.00 duty has a of 27 April 1960. leather (including buffalo 1. Tanned In the same way as (b) Other (except nasto) range plus a leather) and equine leather: sole leather - ad val. 1. Vegetable-tanned 146.00 specific (a) Merely tanned 45? '2. Indian kips, for lining ad val. 6? 2. Mineral-tanned 170.00 minimum, (b) Tanned and otherwise prepared 75? 3. Other - . ad val. 12? depending on (c) Suède and leather with orna 330 - Calf leather except varnished ex 41.03 type of mental surface (grained, leather (patent leather) "306.00 Sheep and lamb skin leather: leather raised, figured) 100? (a) Vegetable-tanned 160.00 Tariffs A. Uncurried Free Minimum duty 18? to 25? (b) Mineral-tanned 195.00 B. Curried: per 1 kg. 62 or 320 331 - He-goat, goat and kid leather, 1. Sheep and lamb skin lining markka tanned, also If split, undyed, not leather - ad val. 7? further dressed 20.00 14.50 2. Grain splits - ad val, % 3. Other . - ad val. 11? 332 - Sheep and lamb leather, tanned, undyed, not further dressed: ex 41.04 56.00 40.00 Goat and kid skin leather ... (a) Splits 120.00 86.00 A. Uncurried Free (b) Other 132.00 to 24.00 to B. Curried: Other rates range from 360.00 195.00 1. Kid skins, dyed black ad val. 52 2. Lining leather, whether dyed or not - ad val. n 3. Other - ad val. 11? Note: For tariff reduction under the EFTA Convention see "Switzerland". Quantitative Subject to import control (global quotas) Not restricted, except Subject to import control Subject to Import control Restrictions ex 41.02, sole and insole leather Compensating purchase tax - 5.25? Nil Turnover tax 7.5? Not available Nil Revenue and Luxury tax on pieces of Internal hides cut out for specific Fiscal Charges purposes (for gloves, footwear etc.) - 25? State Trading Not applicable Not applicable Not applicable Not applicable CEMTROTEX - Foreign Trade Corporation handling the and Monopoly importations of leather and leather goods. Others Exports subject to licence l/29/Add.8/Rev.l Page 7 • FINISHED LEATHER (Items 41.02-41.04 - Brussels Nomenclature) Japan Australia New Zealand Group 4 BF_ s. Gen. B.P. MFN Gen. 404 - Leather and tanned skins: - 324 (ad val / ' 200(2) Dressed leather, viz. : 1. Of bull, ox, cow, buffalo, Leather v (a) Chamois-dressed leather, • 202 302 402* horse, swine, sheep or goat: (A) Chamoix leather 102 22{2 27*2 (b) Parchment dressed leather, including vellum Free 102 205.;* A. Leathers enamelled or coated (3) Crust or rough tanned goat skins, (c) Patent leather Free Free Free with similar materials ad val. 302 Persian sheep skins and sklvas, (d) N.e.i., viz - B, Dyed or coloured, excluding hog skins Free Free Free (i) Bovine cattle leather 202 or .. 402 or M per roller leather ad val. 20? (GATT 20|) (C) (1) Patent and enamelled 52 12*2 27*2 ! 9d per sq.ft. plus C. Other: or per square foot 4*d. 5^-d. sq. ft 202 ad val. a. Roller leather, .ad val. 102 (whichever rate is higher) whichever rate returns the higher b. Other, . ad val. 152 (2) Glazed or mat kid or duty 2. Of chamois, including substitutes therefor per (ii) Goat and kid skin leather declared by a imitation chamois leather adival. 25g square foot or 3d. 9d. 9$d. manufacturer for use in the manufacture, etc. Free Free Free 3. Of alligator or crocodile ad val. 302 ad val. 102 22*2 27*2 4. Of lizard ad val. 252 (whichever Is higher) (iii) Goat and kid skin leather, other 202 or 202 or 202 or 9d per 5. !'!aste ad val. 102 (3) Calf, other than patent 9d per 9d per sq.ft. 6. Other ad val. 152 or enamelled 52 17*2 27*2 1 sq.ft. sq.ft. .. whichever rate returns the higher Tariffs (4) Mot elsewhere Included 102 22*2 27*2 • duty • • • (1V) Persians 202 or 202 or 202 or 9d per 9d per 9d per sq.ft. . sq.ft. sq.ft. whichever rate returns the higher . duty • (v) Sheep and lambskin leather (other than y Persians) 202 or .. 402 or 9d per 9d per sq.ft. plus sq.ft. 202 ad val. whichever rate returns the higher duty / • (vi) Other kinds Free Free Free • * * plus surtax of 9/40 of the amount thereof •. ' i:m indicates that there are special agreement rates for Australian and-or Canadian goods. Quantitative Not restricted. (Imports are automatically approved - Not restricted Subject to import control Restrictions except ox, horse, buffalo, chamois, swine.) Revenue and Nil Nil • Hil Internal Fiscal Charges State Trading Not applicable Not applicable Not applicable and Monopoly Others C0M.HI/29/Add.8/Rev.l Page 8 . ' - ,- j V: FINISHED LEATHER , •••-< -(Uems-41.02-41.04 - Brussels Nomenclature) South Africa Rhodesia andNyasaland .f Ghana India Ceylon . Class IX Gen. MFN BP UK All other goods Standard Burma BP_ Gen. i Duty is eHher -: Free, or 20? Class IX not specifically (ad val.) (ad_ val.) (depending on end use) 254 Leather in the piece: classified 36(2) -Skins Hides and skins*: 152 plus 102 202 plus 102 patent.and enamelled; ad val. "252 (other than . For example: morocco' and sheepskin furskins), * These rates are not bound under the GATT. • ex 254 tanned with sumac and | tanned or dressed, (5) Leather made from bovine grained to imitate . •' • and unwrought and horse hides and skins: .1 '.- morocco; pigskin and . i •. • i leather 66 2/32 102 (a) For use as linings and valve hide ad val. ! 102 52 Free Free ; Tariffs measuring: 1 • (i) Less than 12 square feet 255 Leather: rawhide • in sides or 24 square blanks for cutting into fefit in whole hides Free gears; and similar (il) Not less than 12 square blanks made of fibre ; feet in sides or 24 square or other substitutes '< feet in whole hides 202 for leather ad val. 102 52 Free Free (c) Being whole hides and calf 256 Leather in the skins measuring less than piece not elsewhere 18 square feet per hide or skin Free included ad val. 202 102 102 52 Subject to' Import control. (Permits are Not restricted Not restricted, Subject to import control A General Import Licence is required to import granted to meet full requirements.) i.e., Under Open tanned hides and skins from sources imports of .1 ; General Licence which are reserved to Ceylonese. There is no restriction on the quantity imported. Licensing is resorted to, to ensure that only Ceylonese Importers Import the product. For imports from Quantitative the dollar areas, licences for the importation Restrictions of these goods are issued to Registered Ceylonese traders at the discretion of the Controller. Established importers are issued licences at the discretion of the Controller based on their past trade. No licences are required to Import from other sources. Revenue and Nil Nil •'• Nil Sales taxes - different rates Nil Internal levied by States and Cities. Fiscal Charges State Trading Not- applicable' Not applicable Not applicable Not applicable and Monopoly Drawbacks - On leather imported N11 • Others • for the manufacture of footwear to be exported. C0M.HI/29/Add.8/Rev.l Page 9 FINISHED LEATHER (Items 41.02-41.04"-' Brussels Nomenclature) iJalaya - Burma Indonesia Cambodia 1 srael - Full Bf_. . (ad val.) IE (ad val.) 626.- Sole leather ad val. 50? (ad val.) 100 1. Leather (leather hides or skins, simply tanned In any may, 41.02-41.04 Division 61 626A- Sheep hides, Skins tanned or «hether or not if subsequently worked, 1,e. greœed, dyed, etc.): Leather of Leather - rates range from 10g to 25? • 52 to ]% semi-prepared 50? dressed and a. Patent leather; leather finished in gold, silver, aluminium all types 20? 627 - Leather, chamois, For example: unwrought leather 30? or like effects; leather printed, embossed, ornamented or kid or calf leather, decorated in any manner or to any extent and leather made into ex 611 glazed, designed or Tariffs fancy leather by uny other process (in addition to tanning); tressed - ad val. 65,' Leather, undressed, cattle hide calf skins, bovine hides and the liko, tanned in the hair, and equine leather (sole and 629 - Leather, other: 'i Intended for use as shoe vamps or for the manufacture of trunk- rough tanned hide leather) 25? ]% makers' articles and the like; chamois leather and iiash leather; (a) Leather of reptilos U 1 Leather, dressed (other than glove leather; morocco leather; suède; reptile leather; fish ad val. 65? reptile) upper-leather including (b) Leathsr of cattle, i-l leather; Russian leather and imitation thereof; parchment; sheep and lambskin leather, goat transparent leather and drum vellum; leather shagroened, grained horses, sheep :| and kid skin leather and cattle ad val. 65? or finished in a similar manner: J2£ i i hide upper leather 10? 5? b. Other: §£ (c) Leather, other ad val. 65? Quantitative Under Open General Licence Subject to import control Not restricted Subject to import control Restrictions Subject to import control Not available riot available Purchase tax - 15? Revenue and Sales Tax-On all leather Sales tax - 10? - : except unmrked leather - fnternal Import surcharqe - Range 25? to 200? 15? Iffëcàr CMrlgës ~"r Licence fee ~-5?.....~ State Trading Not applicable Not applicable There are ten State trading organizations each of which is Not applicable flot applicable ^nd Monopoly .,. allotted a certain quota for imports of finished leather. Others There is an export duty of 10? ad val. C0M.|||/29/Add.8/Rev.l Page 10 FINISHED LEATHER (Itoms 41.02-41.04 - Brussels Nomenclature) • - Brazil Chile Cuba 41.C2-4U04 Gen. MFJ 41.02 Leather of all animals except (gold pesos) Leather of bovine cattle - chrome-tanned calf leather Hides nnd skins Some types ad val. 50? or 76? (box-calf) ad val. 100? 1670 - Ordinary, with the hair, tanned or dressed Others at specific rates per kg. gross 27.00 20.00 per 100 kg. #4.10 to $(102.,90 ex 41.02 - Chrome-tanned calf Without hair, tanned or'prepared: leather ad val, 60? 41.02 1671 - Thin, without hair-side, such as basil, buckskin etc. Sheep and lamb skin leather per kg. gross 16.20 per 100 kg. 5(74.05 1672 - Not elsewhere mentioned in their natural condition Tariffs per kg. gross 40.50 71.03 1672A,- Not elsewhere mentioned, dyed, stamped or polished, Goat and kid skin leather imitating other skins or having the appearance of fancy skins, per 100 kg. #158.10 per-kg. gross 54.00 1673.- Sole leather, whole; divided or cut into bands more than 10 cm. in width per kg. gross 8.10 • 1637A - Artificial leather and sole leather, manufactured with natural leather waste, whether or not dyed, per kg. gross 5.40 Quantitative Subject to Import control Not restricted Subject to Import control Restrictions Re-venue and fciS'fccns els treses fee * % Import tax - 30? Turnover tax - % Internal Consumption tax - 6? Import surcharge - 1002 Surcharge and public works tax - 3? to 2D.Î Fiscal Charges For luxury goods - 102 to 202 State Trading Not applicable Not applicable Not applicable and Monopoly Others C0iJ.III/20/Add.8/Rev.1 Page 11 - FINISHED LEATHER (Items 41.02-41.04 - Brussels Nomenclature) Dominican Republic Haiti Nicaragua Peru 783 to 791 9016-9026 Cordobas * Ad Val. ^121 * Ad Val. Rates range from $0.10 to Hides and skins Group 611 - Leather per kq. per kg. net #1.70 tanned and Rates range from 0.05 to 0.80 102 to 202 ex Chapter 23 For example: curried, ad val. 20$ For example: Leather, tanned or dressed Bovine leather - or specific - Calf leather (including pony rates range from 2.00 to 40.00 13.6672 tanned or prepared duties ranging leather) curried, dyed or For example: per kg. net #0.10 from 3 to 12 prepared in any manner, not 1408 Tanned or gourdes elsewhere specified 0.12 102 Hides or skins, tanned, whether or Tariffs prepared pig skin per kg. net - Bovine cattle hide leather and not dyed or varnished, of bovine per kg. net #0.60 equine leather, not elsewhere animals (except calves) 15.00 13.6672 specified, prepared, split or not 0.15 1055 1410 - Sheep and lambskin leather not ! The same, of calves, sheep and goats, elsewhere specified, dressed 0.15 102 such as those called basil, chevrette, - Goat and kid skin leather, not calfskin 20.00 13.6672 elsewhere specified, dressed 0.05 102 (GATT) - Leather known as calfskin 20.00 12.52 Note - The specific duties are In addition to the ad valorem Note: 2002 mark-up duties Quantitative Not restricted Provisionally subject to Subject to Import control Not restricted Restrictions import control Revenue and Unified tax - 23JS Import tax - 32" Consular duty 72 Carqo tax - 22 of the freight charges of each consignment Internal General Surcharge - 122 Investment-tax - 4? Surcharqe -102 of the c.i.f. value Fiscal Charges Surcharge - 202 Luxury tax - 252 of the c.i.f. value State Trading Not applicable Not applicable Not applicable Not applicable and Monopoly Export duties: On tanned Others leather and derivatives - ,