GENERAL AGREEMENT ON C0MIH/29/AcLd8 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 C0MIIl/29/Add,8 Page 2/3 :?^X\^, FINISHED IEATHER (Items 41S02-4-1-04 - Brussels Nomenclature) «_Jjnited: States _^^ :i jslw»»,mm,v ii i,- Austria Unit ed Kingdom,r> -jy:,, i Denmark - ;,V- ex Item 1530 Ad Valorem- ex"41(fc:/ ;i-~ : ex~41->02, -,,,:^S:^,-1:Z1LS~: Full BP ex4102 """ """""7 " " Bovine cattle leather (including;, v Certain bovine M~V- 3 :~vj () Bovine^ cattle Ï ^ É e r ^ ^ l u ^ i n g buffalo buffalo leather),;^a equine ; leather 12 1/2% leathei") and equine feather Bovine cattle leather reduced to 10% leather - ad val, 5% ^:;Ealf leather;?; [ ;f- /;- Box and willow calf, box - ;; ;: Other r calf or :::*- and,willow sides and other i,; proposed increase } -I Vegetable ^ tanned, uncurried, in whole- " \""\ to 10%, kip skins ;-;- -; 15% V pieces, weighing less than 1 Kg chrome tanned leather, f_ H } reduced to - 7 1/2% or >- imported in skins or 6x4103-4104 =! 2 Calf lined leather undyed ad val T --"i 12 1/2% 3 Other = 12% Sheep and lamb skin leather? pieces weighing less than - or 8 1/2% B-Other: < ; goatsand kidskin leather, X lb each 2 0 %,except pretanned hides 1 Tanned in the same way as sole Special reduced Other 1 0 % imported by leather leather ad val* -14% rates for Cuba 8% or 15% manufacturers for further 2 Indian kips, for lining v? Goat, kid, lamb - ex 4103 : processing ; 5% 3 Other 12% Sheep and lamb skin leather i\ or sheep leather - 25% Pretanned hides-imported (A) Dressed -15% reduced to 10% or eix 4103 by leather manufacturers (B) Other 1 0 % Sheep and lamb skin leather: is^j * : " ; "" for further proceasing ex 4IO4 A Uncurried,_ r Goat and kid skin leathers B Curried: ( * " - :,M (A) Dressed 10% 1 Sheep and lamb skin lining leather (B) Other sorts 15%,7% \ or 10% 2» Grain splits adval,- 5% 3 Other ad val, 11% ex 4104 : Gpat and kid skin leather A Uncurried " ---* jyee B Curried: " i * \ 1 Kid skins, dyed m a c k ad val, 5% 2, tilling, leather, whether dyed or hot 7% r " " ;> ] " "" " " "-,; -:M-{J ]} ; 3 Other "" 11% " ""-" --" -- ~,- except from Japan ana J Subjeotto import control (global quotas) v;i Eastern countries,,-?,, EariffW ; 1- < ; : _ } ; - " :"::,-:Ml ~v : : -:_- Purchase tax -5% ^ -,, Compensating purchase tax - 5,25% _ Exports subject to licence ; - /, ":-: W*$î ;
_CQM/IIl/29/Add,8 Page 4 nnished;- E^THER- (items 4102-4104 - Brussels Nomenclature) Item 4102 " H"-^,, Bovine oattie leather - rates range from 120 kroner per kg* gross to 900 kroner, depending on weight and/or,enduse :: :;!--- : -"----::_:: { For example :, : :/::> - Hides and skins weighing more than - Norway- Sweden : - :- -Switzerland EEC W*B- 2Kg each1 belly,-shank, head and neck pieces,; undyed, except, harness %J leather in the form of Cwts per Kg ;, 3 f 00 Kroner Q*02 Sheep and lamb skin leather r rates range same as above For example : Alum-treated, grained, dyed, varnished skins weighing 1 Kg and more each per Kg 600 Kroner 4104 Goat and kid skin leather - same as 4103 Items ÏI 02-41 (M Bovine cattle leather, sheep and lamb skin leather, goat and kid : skin leather ad-vâl 7%, except from Japan and Czechoslovakia L02 Bovine cattle leather * rates range from For example Vegetable tanned cowhides 4103 ;-- : Sheep and lamb skin leather 4104 t? ^ Goat and kid skin leather: Vegetable tanned - Chrome tanned - Tanned by another process Turnover tax - 111$ Turnover tax - /$ Turnover tax - 5 Francs per 100 Kg,, gross 55 to 270 120 35 60 20 80 41*02,], :""j-t-^ - -adval, "Bovine cattle leather : -L^i\,,,, A Only tanned : : u, 9$ B Other - - 10# 4i*03 " v / Sheep and lamb skin leather:"-* A Of crossed Indian sheep, only tanned or otherwise dressed but obviously notsuitable as such for the manufacture of articles of leather B Other: ; I, Only tanned " - II Other " ""- 10JÉ Goat and kid skin leather: A Of Indian goat, only tanned or otherwise dressed but obviously not suitable as such for the manufacture of articles of leather B Other: I Only tanned - 1% II, Other - 1066 h
COMHl/29/Add8 Page 5 FINISHED LEATHER (Items 41»02-41»04- - Brussels Nomenclature) i Belgium i 41 02-41 04 Gen-: : EEC Leather of bovine cattle, sheep, lamb, goats and kids 54$ Netherlands Luxemburg France See Belgium See Belgium Gen EEC 4102 () Bovine cattle leather: Rates range from - 10-15% 9-135% Large bovine leather (of oxen, cows, bulls), including buffalo leather : Only tanned: a Unsplit 10% 9% Curried or worked after tanning; Vegetable or chemical tanned: Unsplit leather: d Not fat-liquored 12% 108%, 4103 Sheep or lamb skin leather Rates range from A Only tanned: a Of sheepskin e Grain splits 4104 Goat and kid skin leather Rates range from A Only tanned: a Tanned or treated with formaldehyde Other : b Of the Indian goat c Other Germany EEC 4102 Bovine cattle leather: A Calf leather: 1 Uncurried " Gen;- 2% ; i 2 Curried B Other: 1 Uhourried: a Split leather, not including grain splits b Other Temp 3% 8% 10% 3% 2% JI 4-% Temp 3% _m Sheep and lamb skin leather : A Uncurried B Curried 45% 41U4 Goat and kid skin leather: A Uncurried B Curried 8% 10% to 10% 10% to 15% to 135% 10% Note: The above rates of duty have been quoted from the January 1959 edition of the Tariff and have been subsequently reduced Not restricted! Transmission tax Range - 3% to 4% - Cthers Transmission tax - 811% Turnover tax - 2% - : Sales tax - 4-% on the cif, duty-paid value Turnover tax - 25% - : - > -!
C0M,IIl/29/Add,8 Page 6 FINISHED IEATHER - (Items 4102-4104 - Brussels Nomenclature) Italy Australia Brazil 41 f 02 Bovine oattle leather - Range - a Of large bovines (oxen, cows, bulls), including buffaloes: 1 Simply tanned: (a) Unsplit I Whole skins 2 Curried or worked in any other way after tanning: (a) Vegetable or chemically tanned: 1 Unsplit (aa) Sole leather 4J-0? Sheep and lamb skin leather: Rates range from a Simply tanned: 1 Alum-tanned: (a) Lamb skin leather 2 Otherwise tanned: (b) Lamb skin leather b Curried or worked in any way after tanning: 1 Formaldehyde-tanned 4104 Goat and kid skin leather: Rates range from b Curried or worked in any way after tanning: 1 Goat flesh splits 2 Other (a) Chrome-tanned - Gen 20$ to- 25$ 2256 21$ 15$ to 25$ 15$ 18$ 25$ 15$ to 28$ Basic turnover*tax of 33$ plus equalization surcharge ranging from 0 to 3$ may be applicable? 28$,";" EEC 15$ to 18$ 16$ 17$ 13$ to 19$ 13$ H$? 13$ to 19$? * 19$, 1 h 324 ; -v; Leather (A) Chamoix leather (B) Crust or rough tanned goat skins, Persian sheep skins and skivas, hog skins (C)(1) Patent and enamelled or per square foot (whichever rate is higher) ;(2) Glazed or tmat kid,or substitutes therefor per square foot or ad vali (whichever* is higher) (3) Calf, other than patent or enamelled (4) Not elsewhere included - : : : -, I v BP MFN Gen () 10$ 22 1/2$ 27 1/2$ 5$ 12 1/2$ 27 1/2$ 4 l/2d 5 l/4d! 3d 9d 9 3/4d 10$ 22 1/2$ 27 1/2$ 5$ 17$ 27 1/2$ 10$ 22 1/2$ 27 1/2$ 1 "4102-4104 Leather of all animalsexcept chrome-tanned calf leather (box-calf) ex 41«02 - Chrome-tanned calf leather _ Customs clearance fee - 5$ Consumption tax "" - 6$ 1 100$ 60$! y " - ^ ^ ; * -,
FINISHED LEATHER (items 4202-41»04 - Brussels Nomenclature) COMHl/29/Add8 Page 7 --" " >- Burma Cambodia Canada Ceylon () 100 Skins tanned or dressed and unwrought leather 30$ () 4102-41,04 Leather of all types 20$ BP MEN Gen, () ex 604-608 Rates range from to to 10$ to 20$ 27 1/2$ 27 1/2$ 604(1) Belting leather in butts or bends and all leather further finished than tanned nop 7 1/2$ 17 l/2$ 27 l/2$ (2) Sheep skin or lamb skin leather, further finished than tanned nop 7 l/2$ 22 1/2$ 27 l/2$ 604(b) Sole leather 12 l/2$ 27 1/2$ 27 1/2$ gp Gen () 251 - Leather and leather goôdë not elsewhere specified: Harness and saddlery 40$ 50$ *0ther 15$ 20$ *Plus a surcharge of one-tenth of the duty Subject to import eontrol Not restricted Sales Tax - On all leather except unworked leather - 15$ Licence fee - 5$ Not available Sales tax - 11$ Not available
- C0MHl/29/Add8 / FINISHED IEATHER p^ge 3 (Items 41*02-4104 - Brussels Nomenclature) J Chile :, > Gen MFN 4102 Hides and skins (gold nesos) Leather of bovine cattle - 1670 - Ordinary, with the hair, Some types 50$ or 76$ tanned or dressed per kg gross 2700 2000 at specific Without hair, tanned or rates per 100 kg $7410 to $10290 prepared: 1671 - Thin, without hair-side, 4102 such as basil, buckskin etc Sheep and lamb skin leather per kg gross 1620 per 100 kg $7405 1672 - Not elsewhere mentioned 7103 in their natural condition Goat and kid skin leather,- : : limh per kg gross 4050 per 100 kg $15810 1672A - Not elsewhere mentioned, dyed, stamped or polished, imitating other skins or having the appearance of fancy skins, per kg gross 54*00 1673 - Sole leather, whole; divided or cut into bands more than 10 cm in width per kg gross 810 -»- 1673A - Artificial leather and sole leather, manufactured with, natural leather waste, whether or not dyed, per kg gross 540 Cuba! -- Czechoslovakia """ "~ -: - v" - "«- " Gen " MFN :-;, : ;v \c}, : (Koruny per ex 328-329--Bovine leather 100 ke eross) Rates range from 4200 to 4300 to 20400 18500 (a) Butts : 1 Vegetable-tanned 2 Mineral-tanned 17000 20400 11500 14400 (b) Other (except waste) 1 Vegetable-tanned 2 Mineral-tanned 14600 17000 330 - Calf leather except varnished leather (patent leather) 30600 (a) Vegetable-tanned - 16000 (b) Mineral-tanned - 19500 331 - He-goat, goat and kid leather, tanned, also if split, undyed, not further dressed 2000 1450 332 - Sheep and lamb leather, tanned, undyed, not-further dressed: (a) Splits ; -- /, 5600 4000 (b) Other 12000 8600 Other, rates range-from- - - 13200 to 2400 to 36000 19500 Import tax - 30$ Import surcharge --100$ Turnover tax - 3$ Surcharge and public works tax - 3$ to 20$ For luxury goods - 10$ to 20$ _!/ GENTROTEX - Foreign Trade Corporation handling the importations of leather and leather goods
FINISHED LEATHER (items 41*02-41,04 - Brussels Nomenclature) C0Mni/29/Add3 Page 9 - ;\i"-- - -, Dominican Republic Finland Ghana Greece Haiti India 783 to 791 Rates range from $0,10 to - per kg, net $170 For example; Bovine leather tanned or prepared pur kg, net $0,10 Tanned or prepared pig skin per kg, net $0,60 Basic MFN 41 02-41 04 Leather of bovine cattle, sheep, lamb, goats, kids ad val, 20$ See note Note: The MFN 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 All other goods not specifically classified 25$ ex 4102-4104 Box calf upper leather, 4-0$ Kid upper leather 4-0$ N_rbe: Rates not shown for other types of finished leather in draft tariff of 27 April i960 9Q16-9026 Hides and skins tanned and curried, 20$ - or specific duties ranging from 3 to 12 gourdes per kg net Standard Burma () 36(2) - Skins (other than furskins), tanned or dressed, and unwrought leather 66 2/3$ 10$, ie, Under Open General Licence Provisionally subject to import control Unified tax - 23$ General Surcharge -> 12$ Turnover tax 75$ Luxury tax on pieces of hides cut out for specific purposes (for gloves, footwear etc) - 25$ Import tax - 3$ Investment tax - 4-$ Surcharge- 20$ Sales taxes - Different rates levied by States and Cities others Export duties: On tanned leather and derivatives Drawbacks - On leather imported for the manufacture of footwear to be exported
COMIIl/29/Adda FINISHED LEATHER- Page 10 (items 41,02-4104 - Brussels Nomenclature) Tariff8 -v: : ; ;: ; V j ; Indonesia : 211 ;; 1» Leather (leather hides or skins, simplytanned in any way, whether or not if subsequently worked, ie greased, dyed, etc): a Patent leather leather finished in gold, silver f aluminium or like effects 5 leather printed, embossed, ornamented or decorated in any manner or to any extent and leather made into fancy leather by any other process (in addition to tanning)5 calf skins, bovine hides and the like, tanned in the hair, intended for use as shoe vamps or for the manufacture of trunk-makers articles and the like5 chamois leather and wash leather; glove leather; morocco leather; suède; reptile leather; fish leather; Russian leather and imitation thereof; parchment; transparent leather and drum vellum; leather shagreened, grained or finished in a similar manner: 12% b Other: 6J> Israel 626 - Sole leather 50$ 626A - Sheep hides, semi-prepared 50% 627 - Leather, chamois, kid or calf leather, glazed, designed or tressed - 65% 629 - Leather, other: (a) Leather of reptiles 65$ (b) Leather of cattle, horses, sheep 65% (c) Leather, other 65% Japan Group 4 404 -Leather and tanned skins: 1 Of bull, ox, cow, buffalo, horse, swine, sheep or goat: A leathers enamelled or coated with similar materials 30% B Dyed or coloured, excluding roller leather : ad val, 20% C Other: a Roller leather, ad val 10$ b Other, 15$ 2 Of chamois, including imitation chamois leather 25$ 3 Of alligator or crocodile 30$ 4 Of lizard 25$ 5* Waste 10$ 6 Other 15$ - Malaya Full "--Wr" " () "Division 61 Leather - rates range from 10$ to 25$ 5$ to 15$ ex 611 Leather, undressed, cattle hide and equine leather (sole and rough tanned hide leather) 25$ 15$ Leather, dressed (other than reptile) upper leather including sheep and lambskin leather, goat and kid skin leather and cattle hide upper leather 10$ 5$! Subject to Automatic Approval System - Leather (except bulls, swine), sheep and goats leather, waste and used leather Under Open General Licence Sales tax - 10$ Import surcharge - Ranee 25$ to 200$ Purchase tax - 15% Not available There are ten State trading organizations each of which is allotted a certain quota for imports, of finished leather There is an export duty of 10$
- - -, - - - ;, - FINISHED LEATHER ( Items 4102-41» 04 - Brus sels Nomenclature ) C0MIIl/29/Add8 Page U,:,: New Zealand : - -, : Nicaragua/! [ ; ;Peru _ BP MM Gen, () ex 200 - Leather viz (2) Shamois leather 20$ 30$ 40$ (3) Goat skins, and kid skins however dressed, persians, reptile skins, dressed or undressed % 3$ 3$ 4(a) Hide leathers,- crust or rough tanned, but undressed 5$ - 30J or 5d (5) Hog skins 3$ - 10$ (8) Leather not elsewhere specified 15$ - 30$ or per lb 3d 5d Cordobas -* Ad- Val Ï Group 6ll - leather Rates range from 005 to O8O 10$ to 20$ - Calf leather (including pony leather) «urried, dyed or prepared in any manner, not elsewhere specified 012 10$ - Bovine cattle hide leather and equine leather, not elsewhere specified, prepared, split or not 015 10$ - Sheep and lambskin leather not, elsewhere specified, dressed 0,15 10$ - Goat and kid skin leather, not elsewhere specified, dressed 0,05 10$ Note - The specific duties are in addition to the ad valorem duties, "" ; "" $&r -t Ad Val -oer kg ex Chapter 23 leather, tanned or dressed rates range from 2»00 to 4000 13,667$ 1408 Hides or skins, tanned, whether or not dyed or varnished, of bovine animais (except- calves) - 1500 13*667$ The same, of calves, sheep and goats, such as those called basil, chevrette, calfskin 2000 13667$ (GATT) - Leather known as calfskin 2000 12,5$ Note : 200$ mark-up, Consular duty 7$ Cargo tax - 2$ of the freight - charges of each consignment Surcharge -10$" of the c±f--value Luxury tax - 25$ of the cif value -Wot applicable- - - - - - - - ; -- I
C0Mni/29/Add8!!! FINISHED IEATHER Page 12 (items 41«02-41*04" Brussels Nomenclature) - " >y ;> ^ " Rhodesia and Nyasaland Gen"MEN BJ UK Glass IX 254 Leather in the piece: patent and enamelled; -==- morocco and sheepskin tanned with sumac and grained to imitate morocco 5 pigskin and valve hide ip% 5$ 255 Leather: rawhide blanks for cutting into -\\ gears; and similar ~f 1 blanks made of fibre or other substitutes for leather -,;10jb 5% 256 Leather in the piece notels where included 20$ 10$ 10$ 5$ / *: J_::-;;---; South Africa Class IX "" "" """ Duty is either---- i or 20$ (depending on end use) *"* ex 25A (5) Leather made from bovine and horse hides and skins:- (a) For use as linings and measuring: (i) Less than 12 square feet in sides or 24 square feet in whole hides ", (ii) Not less than 12 square ; feet in sides or 24 square feet in whole hides 20$ (c) Being whole hides and calf skins measuring less- than 18 square feet per hide or skin (quotas) " " " " " i* Turkey""" () 4102-4104 Bovine cattle hide leather, sheep and lambskin, goat and kid skin leather - Rates range from 45$ to 10$ For example : 4102 Bovine cattle hide leather (including buffalo leather) and equine leather: (a) Merely tanned 45$ (b) Tanned and otherwise prepared 75$ (c) Suède and leather with ornamental surface (grained/ raised, figure-d) 100$ Not available