C0M.IH/29/AcLd.8 GENERAL. AGREEMENT ON 2 August 1960 Limited Distribution
Committee III - Expansion of Trade
DOOUMEarcATION FOR COMMODITY STUDIES ON SECOND LIST OF PRODUCTS
Note by the Secretariat
Draft Summary Schedule
Finished Leather
Contracting parties concerned are requested to make their comments or amendment s available- to-the. secretar iat. _aa.._aooa, as, possible- ami-act- -later than 29 August 1960.
/ 1
. FINISHED IEATHER C0M.IIl/29/Add,8 (Items 41'S02-4-1-04 - Brussels Nomenclature)•. Page 2/3 :?- ^X\^,
.,.-.— i .«.£.• . _Jjnited:. States _^.^ .. i •„.. Unit ed Kingdom. .'.,> -jy, ,.. Austria — Denmark -• ; ,V- . • .. . :'i jSlw»»,MM ,.v . •• i.i r : ; EariffW ex Item 1530 . Ad Valorem.-.. ex"41.(fc:../ ' i-~ :- Full BP ex4.1.02 '.""'". """'"'"'7 " '"' • ex~41->02 , -,,,:^S.:.^,.....-1.:Z1L...S~:. Certain bovine Bovine cattle leather (including...;, v' M'~.V-. '••'•• '•• 3 :~vJ (ad val.). Bovine^ cattle Ï^É'er^^lu^ing buffalo ; leather - 12 1/2% Bovine cattle leather - . leathei") and equine feather..'. buffalo leather),. .'^a equine .; reduced to - 10% Box and willow calf, box -• ;•;. ••••. •.;: ^':;Ealf leather;' '?;•' [ ;f- .•/;-..• leather - ad val, 5% Other r. calf or :'.::*.'- •and,willow sides and other •• -I. Vegetable ^ tanned, uncurried, in whole-' •. "••• . i,; proposed increase } ; ., kip skins ;-;- - 15% V.' • chrome tanned leather, f_. pieces, weighing less than 1 Kg. Free \""\ . to 10% H}' reduced to - 7 1/2% or >- imported in skins or 2. Calf lined leather undyed ad val. 6% 6x41.03-4.1.04. • •=! T' ••--•"'i 12 1/2% pieces weighing less than 3. Other - ad val. • =' 12%. . Sheep .and lamb skin leather? -• or 8 1/2%' X lb. each 20% Free B.-Other: - ••••<• ••'• •;. goats.and kid'skin leather, Special reduced Other - 10% Free 1. Tanned in the same way as sole ,except pretanned hides rates for Cuba - 8% ''•'- or 15% ..leather - ad val* ' -14.% - imported by leather Goat, kid, lamb '-•'•' ex 41.03 2. Indian kips, for lining ad val. v? 6% manufacturers for further or sheep leather - 25% : •••• Sheep and lamb skin leather i\ 3. Other - ad val. 12% processing ad val. • •; 5% reduced to - 10% or (A) Dressed -15% Free. eix 41.03 Pretanned hides-imported (B) Other 10% Free. . Sheep and lamb skin leather: by' leather manufacturers .is^.j *.. : .•."'• '..•; "." . ex 4I.O4. A. Uncurried - Free for further proceasing - Free • . . •• '• '.,._' • r Goat and kid skin leathers B. Curried: •••'.• ( M (A) Dressed 10% Free 1. Sheep and lamb skin lining leather * ' ' '"' •'- : ' , . (B) Other sorts 15% Free ad val. ,7% \ or 10% 2» Grain splits - adval. ,- 5% ' ••; • .1-. < • ••; :•••_'} ; • 3. Other - ad val, • 11%
• : ex 4.1.04...... Gpat and kid skin leather... A. Uncurried "' •••-•--*... .. jyee B. Curried: ' '"' ••' 1. Kid skins, dyed mack ad val, 5% i .'*•''' \ '. .2, tilling, leather, whether dyed or hot - ad val. 7% •'• r •' '"• .'•" . ;>'• ] •• " "" " " '••"•-.•,;.. -•.:M-{'J '••]•'} ; 3. Other "" ' - ad val. 11% ••••'• ; • .-/.,'•; Quantitative Not restricted " ""-"' .'--'" -- ~ •Not restricted,- except ..from .Japan ana. J . .. Subjeot..to import control (global quotas) Not restricted ' 'v';i Restrictions Eastern countries. .,,-?..,..•, Revenue and '".•'.'. •:."..::,-':Ml ~v :•... :• -:_•- • Purchase tax -5% ...... ^...... _ ,,. Compensating purchase tax - 5,25% Nil "'•••':'-: W'*$î Internal Fiscal Charges State Trading Not applicable Not applicable Not applicable Not applicable and Monopoly-
Others ...... Exports subject to licence. • -• ... _CQM./IIl/29/Add,8 nNISHED;-£E^THER- Page 4 '• (items 41.02-41.04 - Brussels Nomenclature)
•Norway- Sweden : . - :.- -Switzerland EEC •W*B- Tariffs Item 41.02 " •'•'•' 'H"'-^, „, Items ÏI. 02-41. (M. ' Francs per . 41*02 ••',],.•• . ':""j-T-^ —-••• -ad.val..,. Bovine oattie leather - rates range Bovine cattle leather, 100 Kg,, gross "Bovine cattle leather : '-L'^i\ •'•,.., ,,.. • from 1.20 kroner per kg* gross to sheep and lamb skin £L.02 A. Only tanned . : : .u.,. • '9$ 9.00 kroner, depending' on weight and/or leather, goat and kid: • Bovine cattle leather *•• rates B. Other ' -' -.•' 10# :: : ,end..use :;!--- -'"-•-•.--•:.':_:•'.: • { skin leather ad'-vâl. 7% range from to 270 • 55 4i*03. "v/ For example : ••, : ••:•/::> •'• - • For example Sheep and lamb skin leather':"-* Hides and skins weighing more than •Vegetable tanned cowhides 120 A. Of crossed Indian sheep, only tanned 2.Kg. each1 belly,-.shank, head and 41.03 ;•--. : or otherwise dressed but' obviously neck pieces,; undyed, except, harness %J leather in the form of Cwts. per Kg...• ;,. Sheep and lamb skin leather 35 not.suitable as such for the 3 00 Kroner' 41.04 t?' ^ manufacture of articles of leather Free f Goat and kid skin leather: B. Other: . '•' ; Q*02 • Vegetable tanned - 60 I, Only tanned . "'.' •-• 6% Sheep and lamb skin leatherr Chrome tanned - 20 II. Other . ''" '•' ""''-' 10JÉ rates range same as above Tanned by another process 80 . For example : Goat and kid skin leather: Alum-treated, grained, dyed, A. Of Indian goat, only tanned or varnished skins weighing .... otherwise dressed but obviously not 1 Kg. and more each per Kg. suitable as such for the manufacture 6.00 Kroner of articles of leather 41.04 B. Other.: Goat and kid skin leather - I. Only tanned - 1% same as 41.03 II, Other - 1066 Quantitative Not restricted Not restricted, except Not restricted Restrictions from Japan and Czechoslovakia Revenue and Turnover tax - 11.1$ Turnover tax - /$ Turnover tax - 5. Internal - Fiscal Charges
State Trading Not applicable Not applicable Not applicable and Monopoly Others h FINISHED LEATHER COM.Hl/29/Add.8 (Items 41»02-41»04- - Brussels Nomenclature) Page 5
• i Belgium Netherlands Luxemburg France Germany
Tariffs 41. 02-41. 04. Gen.-: : EEC See Belgium . See Belgium Gen. EEC 41.02 EEC Gen.;-'
Leather of • • 41.02 (ad val.) Bovine cattle leather: bovine cattle, Bovine cattle leather: A. Calf leather: • . '. i sheep, lamb, •• Rates range from -. 10-15% 9-13.5% 1. Uncurried 2% 6%
goats and kids. 6% 5.4$ For example: "• •. ;i Temp. 3% ' Large bovine leather (of oxen, 2. Curried 8% 10% cows, bulls), including buffalo B. Other: leather : 1. Uhourried: • Only tanned: a. Split leather, not including a. Unsplit 10% 9% grain splits 3% 4-% Curried or worked after tanning; b. Other 2% 6%
Vegetable or chemical tanned: •• Temp. 3% Unsplit leather: J.I _m d. Not fat-liquored 12% 10.8% Sheep and lamb skin leather : , 41.03 A. Uncurried Free Free ' Sheep or lamb skin leather B. Curried 4.5% 6% • Rates range from Free to 10% Free For example: 41.U4. A. Only tanned: Goat and kid skin leather: a. Of sheepskin 10% Free A. Uncurried Free Free e. Grain splits 6% Free B. Curried 8% 10% 41.04 Goat and kid skin leather . Rates range from Free to 15% Free to . . 13.5% For example: A. Only tanned: a. Tanned or treated with ' • • formaldehyde 6% Free Other : b. Of the Indian goat Free Free c. Other 10% Free Note: The above rates of duty have been quoted from the January 1959 edition of the Tariff and have been subsequently reduced.
Quantitative Not restricted Not restricted Not restricted Not restricted Not restricted Restrictions !
.••..-:. Revenue and Transmission tax - Transmission Turnover Turnover tax - 25% Sales tax - 4-% on the c.i.f, duty-paid value. Internal Range - 3% to 4% tax - 8.11% tax - 2% .-. Fiscal Charges '
State Trading Not applicable Not applicable Not applicable Not applicable Not applicable • • and' Monopoly-
•... . • : Cthers • • -•> - • |
• ! C0M,IIl/29/Add,8 FINISHED IEATHER -• Page 6 (Items 41.02-41.04 - Brussels Nomenclature) ' ' Italy Australia Brazil
Tariffs Gen. • ,";"•'• EEC BP MFN Gen. "41.02-41.04 41f02 324. ; -v; (ad val.) Leather of all animals.except Bovine oattle leather - Range - 20$ to- 25$. 15$ to 18$ Leather chrome-tanned calf leather For example: (A) Chamoix leather 10$ 22 1/2$ 27 1/2$ (box-calf) ad val. 100$ a. Of large bovines (oxen, cows, (B) Crust or rough tanned goat skins, • ex .41«02 - Chrome-tanned calf bulls), including buffaloes: Persian sheep skins and skivas, leather ad val. 1. Simply tanned: hog skins Free Free Free 60$ (a) Unsplit (C)(1) Patent and enamelled 5$ 12 1/2$ 27 1/2$ I Whole skins 2256 16$ or per square foot 4 l/2d. 5 l/4d. 2. Curried or worked in any (whichever rate is higher) other way after tanning: .. ;(2) Glazed or mat kid,or • •, ' • 1 t ! (a) Vegetable or chemically • h • substitutes therefor 1 tanned: per square foot 3d. 9d. 9 3/4d. 1. Unsplit or ad vali 10$ 22 1/2$ 27 1/2$ (aa) Sole leather 21$ 17$ (whichever* is higher) 4J-.0? (3) Calf, other than patent Sheep and lamb skin leather:' or enamelled 5$ 17$ 27 1/2$ Rates range from 15$ to 25$ 13$ to 19$ (4) Not elsewhere included 10$ 22 1/2$ 27 1/2$ For example: a. Simply tanned: • 1. Alum-tanned: (a) Lamb skin leather 15$ 13$ • 2. Otherwise tanned: (b) Lamb skin leather 18$ H$ b. Curried or worked in any way after tanning: 1. Formaldehyde-tanned 25$ ? 41.04 - . Goat and kid skin leather: Rates range from 15$ to 28$ 13$ to 19$ • For example: 1 b. Curried or worked in any way after tanning: : 1. Goat flesh splits ? ? • 2. Other * (a) Chrome-tanned 28$ 19$ ::- Quantitative Not restricted Subject to import control Subject to import control .._. ! Restrictions • - Revenue and Basic turnover*tax of 3.3$ plus equalization surcharge Nil , Customs clearance fee - 5$ Internal ranging from 0 to 3$ may be applicable .'• v. Consumption tax "" - '6$ Fiscal Charges I State Trading Not applicable Not applicable • Not applicable and Monopoly . .
Others ...... y "
. •'•••'.- .. ^.^.„. '. ; • •*-.' ••••... ,....• • FINISHED LEATHER COM.Hl/29/Add.8 (items 42.02-41»04 - Brussels Nomenclature) Page 7 •
• -•'.-"• ' "' '. '.'>.-. Burma Cambodia Canada Ceylon
Tariffs (ad val.) (ad val.) BP. • MEN Gen, . gP. Gen. . .100 41.02-41,04 (ad val.) (ad val.) Skins tanned or Leather of ex 604-608 251 - Leather and leather goôdë not dressed and all types 20$ Rates range from Free to Free to 10$ to elsewhere specified: unwrought leather 30$ 20$ 27 1/2$ 27 1/2$ Harness and saddlery 40$ 50$ For example: *0ther 15$ 20$ 604(1) Belting leather in butts *Plus a surcharge of one-tenth of the duty or bends| and all leather further finished .than tanned n.o.p. 7 1/2$ 17 l/2$ 27 l/2$ (2) Sheep skin or lamb skin leather, further finished than tanned n.o.p. 7 l/2$ 22 1/2$ 27 l/2$ 604(b) Sole leather 12 l/2$ 27 1/2$ 27 1/2$
Quantitative Subject to import eontrol Not restricted Not restricted Subject to import control Restrictions
Revenue and Sales Tax - On all leather Not available Sales tax - 11$ Not available •Internal except unworked leather - Fiscal Charges 15$ Licence fee - 5$
State Trading Not applicable Not applicable Not applicable Not applicable
and Monopoly • • Others C0M.Hl/29/Add.8 / FINISHED IEATHER p^ge 3 (Items 41*02-41.04. - Brussels Nomenclature)
Chile Cuba -•- Czechoslovakia "."" "~ ' •-•:••• - . Tariffs J :., > . Gen. . MFN ... 41.02 • •' v." - "..«•-. " Gen.' " '•'MFN .:-•;.. Hides and skins (gold nesos) Leather of bovine cattle - ,. :.;v \c}, • ... .:... (Koruny per 1670 - Ordinary, with the hair, Some types ad val. 50$ or 76$ ex 328-329--Bovine leather .. •. 100 ke. eross) tanned or dressed per kg. gross 27.00 20.00 Others at specific Rates range from 42.00 to 43.00 to Without hair, tanned or rates per 100 kg. $74.10 to $102.90 204.00 185.00 prepared: For example: 1671 - Thin, without hair-side,. 41.02 (a) Butts : such as basil, buckskin etc. Sheep and lamb skin leather ' 1. Vegetable-tanned 170.00 115.00 per kg. gross .. 16.20 per 100 kg. $74.05 2. Mineral-tanned 204.00 144.00 1672 - Not elsewhere mentioned 71.03 (b) Other (except waste) in their natural condition Goat and kid skin leather ,.-: : 'liM.'h' 1. Vegetable-tanned 146.00 per kg. gross 40.50 per 100 kg. $158.10 • • ! ' 2. Mineral-tanned 170.00
1672A - Not elsewhere mentioned, . • '•' 330 - Calf leather except varnished leather dyed, stamped or polished, (patent leather) 306.00 imitating other skins or (a) Vegetable-tanned - 160.00 having the appearance of (b) Mineral-tanned. - 195.00 fancy skins, per kg. gross 54*00 1673 - Sole leather, whole; 331 - He-goat, goat and kid leather, tanned, divided or cut into bands more also if split, undyed, not further dressed 20.00 14.50 than 10 cm. in width 332 - Sheep and lamb leather, tanned, . per kg. gross . ...8.10 . .-»- . . undyed,. not-further dressed: • • • 1673A - Artificial leather and (a) Splits ••;„•-.- •/•• . , 56.00 40.00 sole leather, manufactured (b) Other 120.00 86.00 with, natural leather waste,. .. .Other, rates .range-from- - ••-•• 132.00 to 24.00 to whether or not dyed, per kg. '.. 360.00 195.00 gross 5.40
Quantitative Not restricted Subject to import control Restrictions .. • • -••••
Revenue and Import tax - 30$ Turnover tax - 3$ Nil _!'./. • Internal •Import surcharge --100$ Surcharge and public works tax - 3$ to 20$ Fiscal Charges For luxury goods - 10$ to 20$ State Trading Not applicable Not applicable GENTROTEX - Foreign Trade Corporation handling the importations and Monopoly of leather and leather goods.
Others . FINISHED LEATHER C0M.ni/29/Add.3 (items 41*02-41,04. - Brussels Nomenclature) Page 9
-—• ' ' • ;\i."...--. •'- • .-'• ' •' ,.'. •••Dominican Republic Finland Ghana Greece Haiti ' India Tariffs 783 to 791 Basic MFN All other goods ex 41.02-4.1.04. 9Q16-9026 Standard Burma Rates range from $0,10 to - 41. 02-41. 04. not specifically Box calf upper leather , Hides and skins (ad val.) per kg, net $1.70 Leather of classified ad val. 4-0$ tanned and 36(2)' - Skins For example; bovine cattle, ad val. 25$ Kid upper leather curried, ad val. 20$ (other than Bovine leather sheep, lamb, ad val. 4-0$ - or specific furskins), tanned or prepared goats, kids N_rbe: Rates not shown for duties ranging tanned or dressed, pur kg, net $0,10 ad val, 20$ See other types of finished from 3 to 12 . and unwrought Tanned or note leather in draft tariff gourdes leather 66 2/3$ 10$ prepared pig skin Note: The MFN of 27 April i960. per kg. net per kg, net $0,60 duty has a range • plus a specific minimum, depending on type of leather Minimum duty 18$ to 25$ per 1 kg. 62 or 320 markka
Quantitative Not restricted Not restricted Not restricted, Subject to import control Provisionally subject Subject to import control Restrictions i.e., Under Open to import control General Licence
Revenue and Unified tax - 23$ Nil Nil Turnover tax 7.5$ Import tax - 3$ Sales taxes - Different rates Internal General Surcharge -> 12$ Luxury tax on pieces of Investment tax - 4-$ levied by States and Cities. Fiscal Charges hides cut out for specific Surcharge- 20$ purposes (for. gloves,. .. footwear etc.) - 25$
State Trading Not applicable Not applicable Not applicable Not applicable Not applicable and Monopoly .... others Export duties: On Drawbacks - On leather . • tanned leather and imported for the manufacture derivatives of footwear to be exported.
•
•'
' COM.IIl/29/Add.a ' • FINISHED LEATHER- •• Page 10 (items 4.1,02-41.04 - Brussels Nomenclature)
: ; Indonesia . Israel Japan Malaya
: Tariff8 .-.v..: : ;„;:; 211 • • ;;. Group 4 Full "--'Wr'" •V . j ' • • ' 1» Leather (leather hides or skins, simply- 626 - Sole leather .' ' 404 -Leather and tanned skins: .... '". • (ad val.) tanned in any way, whether or not if sub ad val. 50$ 1. Of bull, ox, cow, buffalo, "Division 61 sequently worked, i.e. .greased, dyed, etc.): 626A - Sheep hides, horse, swine, sheep or goat: Leather - rates range from 10$ to 25$ 5$ to 15$ a. .Patent leather| leather finished in gold, semi-prepared 50% A. leathers enamelled or coated For example: silverf aluminium or like effects 5 leather 627 - Leather, chamois, with similar materials ex 611 .printed, embossed, ornamented or decorated kid or calf leather, ad val. 30%. Leather, undressed, cattle in any manner or to any extent and leather glazed, designed or B. Dyed or coloured, hide and equine leather made into fancy leather by any other process tressed - ad val. 65% excluding roller leather : (sole and rough tanned (in addition to tanning)5 calf skins, bovine 629 - Leather, other: ad val, 20% hide leather) 25$ 15$ hides and the like, tanned in the hair, (a) Leather of reptiles C. Other: Leather, dressed (other than intended for use as shoe vamps or for the ad val. 65$ a. Roller leather, ad vaL 10$• reptile) upper leather manufacture of trunk-makers' articles and (b) Leather of cattle, b. Other, ad val. 15$ including sheep and lambskin the like5 chamois leather and wash leather; horses, sheep 2. Of chamois, including leather, goat and kid skin glove leather; morocco leather; suède; ad val. 65% imitation chamois leather leather and cattle hide reptile leather; fish leather; Russian (c) Leather, other ad val. 25$ upper leather 10$ 5$ •leather and imitation thereof; parchment; ad val. ... 65% transparent leather and drum vellum; 3. Of alligator or leather shagreened, grained or finished in crocodile ad val.'' 30$ a similar manner: 12% 4. Of lizard ad val. 25$ 5* Waste ad val. 10$ b. Other: 6J> 6. Other ad val. 15$ -
Quantitative Subject to import control Subject to import control Subject to Automatic Approval Under Open General Licence Restrictions System - Leather (except bulls, ! swine), sheep and goats leather, waste and used leather.
Revenue and Sales tax - 10$ Purchase tax - 15% Nil Not available Internal Import surcharge - Ranee 25$ to 200$ Fiscal Charges . . .
State Trading There are ten State trading organizations Not applicable Not applicable Not applicable and Monopoly each of which is allotted a certain quota . for ..imports, of finished leather.
Others There is an export duty of 10$ ad val. FINISHED LEATHER C0M.IIl/29/Add.8 ( Items 41.02-41 » 04 - Brus sels Nomenclature ) Page U
; . ,.•:...,.: New Zealand : -• •-. . , :... Nicaragua'/...!. .[ • ;Peru _
Tariffs ; BP MM Gen, Cordobas -* Ad- Val Ï "" ' '"" $&r§. -t Ad Val. (ad val.) Group 6ll - leather •••• -oer kg. • ex 200 - Leather viz. Rates range from • 0.05 to O.8O 10$ to 20$ ex Chapter 23 (2) Shamois leather 20$ 3.0$ 40$ For example: leather, tanned or dressed (3) Goat skins, and - Calf leather (including pony rates range from 2»00 to 40.00 13,667$ kid skins however leather) «urried, dyed or For example: dressed, persians, prepared in any manner, not 1408 reptile skins, dressed elsewhere specified 0.12 10$ Hides or skins, tanned, whether or or undressed % 3$ 3$ - Bovine cattle hide leather and not dyed or varnished, of bovine 4(a) Hide leathers,- equine leather, not elsewhere animais (except- calves) - 15.00 13*667$ crust or rough tanned, specified, prepared, split or not 0.15 10$ but undressed • 5$ - . 30J •. - Sheep and lambskin leather not ,.. The same, of calves, sheep and goats, or 5d. elsewhere specified, dressed 0,15 10$ such as those called basil, (5) Hog skins 3$ - 10$ - Goat and kid skin leather, not chevrette, calfskin 20.00 13.667$ (8) Leather not elsewhere specified, dressed 0,05 10$ (GATT) - Leather known as calfskin 20.00 12,5$ elsewhere specified 15$ - 30$ Note' - The specific duties are in addition to the Note : 200$ mark-up or per lb. 3d. 5d. ad valorem duties,
Quantitative Subject to import control Subject to import control Not restricted
Restrictions • ;. ,-..••
Revenue and Nil Consular' duty 7$ Cargo tax - 2$ of the freight - Internal, charges of each consignment Fiscal Charges Surcharge -10$" of the c.±.f.--value Luxury tax - 25$ of the c.i.f. value
State Trading -Wot applicable------..Not applicable...... Not applicable and Monopoly
Others - ; -- .... ' • • ' — -•• •••••• •• -•••• ——-,••- -..-
I -
C0M.ni/29/Add.8 !!..!. .'• FINISHED IEATHER Page 12 (items 41«02-41*04"— Brussels Nomenclature)
—••• Rhodesia and Nyasaland South Africa Turkey'.""" Tariffs" 'Gen.'"MEN BJ UK Class IX ""' ' "" ""'"' (ad val.) Glass IX Duty is either----— i Free or 20$ 41.02-41.04 ••• 254 Leather in the piece: (depending on end use) Bovine cattle hide leather, sheep patent and enamelled; •• •-•'•==-• For example: *"* and lambskin, goat and kid skin morocco and sheepskin ex 25A leather - Rates range from 45$ to' 10$ tanned with sumac and (5) Leather made from bovine For example : grained to imitate and horse hides and skins:- 41.02 Bovine cattle hide leather morocco 5 pigskin and . (a) For use as linings and (including buffalo leather) and valve hide measuring: equine leather: ad val. 5$ Free Free (i) Less than 12 square feet •>.y;> ip% (a) Merely tanned 45$ 255 Leather: rawhide ' in sides or 24 square. (b) Tanned and otherwise prepared 75$ blanks for cutting into — -\\ feet in whole hides Free" , (c) Suède and leather with ornamental gears'; and similar ~f .1. ' ' (ii) Not less than 12 square ' ;' surface (grained/ raised, figure-d) 100$ blanks made of fibre feet in sides or 24 square or other substitutes feet in whole hides 20$ for leather (c) Being whole hides and calf ad val. -,;.10jb. 5% Free Free skins measuring less- than 256 Leather in the 18 square feet per hide or skin Free piece not.els§where.„. included i*. ad val. 20$ 10$ 10$ 5$ Quantitative Not restricted ...'.. Subject to import control (quotas) . . Subject to import control Restrictions Revenue and / *: .' .Nil' ' J._••::•'-;;---;•' Nil Not available ^Internal 'Fiscal Charges ' •" ' ' '""" ' ' " State Trading Not applicable Not applicable Not applicable and' Monopoly
"Others