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GENERAL. AGREEMENT on 2 August 1960 Limited Distribution

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GENERAL. AGREEMENT on 2 August 1960 Limited Distribution 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.
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