Archived – Standard Classification of Goods (SCG) - Notes 1996-2001

Section VIII:  Raw hides and skins, leather, furskins and articles thereof; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut)

Chapter 41:  Raw hides and skins (other than furskins) and leather

Notes.

1. This Chapter does not cover:
   1. Parings or similar waste, of raw hides or skins (heading No. 05.11);
   2. Birdskins or parts of birdskins, with their feathers or down, of heading No. 05.05 or 67.01; or
   3. Hides or skins, with the hair or wool on, raw, tanned or dressed (Chapter 43); the following are, however, to be classified in Chapter 41, namely, raw hides and skins with the hair or wool on, of bovine animals (including buffalo), of equine animals, of sheep or lambs (except Astrakhan, Broadtail, Caracul, Persian or similar lambs, Indian, Chinese, Mongolian or Tibetan lambs), of goats or kids (except Yemen, Mongolian or Tibetan goats and kids), of swine (including peccary), of chamois, of gazelle, of reindeer, of elk, of deer, of roebucks or of dogs.
2. Throughout the Classification the expression "composition leather" means only substances of the kind referred to in heading No. 41.11.

Chapter 42:  Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut)

Notes.

1. This Chapter does not cover:

   a) Sterile surgical catgut or similar sterile suture materials (heading No. 30.06);

   b) Articles of apparel or clothing accessories (except gloves), lined with furskin or artificial fur or to which furskin or artificial fur is attached on the outside except as mere trimming (heading No. 43.03 or 43.04);

   c) Made up articles of netting (heading No. 56.08);

   d) Articles of Chapter 64;

   e) Headgear or parts thereof of Chapter 65;<

   f) Whips, riding-crops or other articles of heading No. 66.02;

   g) Cuff-links, bracelets or other imitation jewellery (heading No. 71.17);

   h) Fittings or trimmings for harness, such as stirrups, bits, horse brasses and buckles, separately presented (generally Section XV);

   ij) Strings, skins for drums or the like, or other parts of musical instruments (heading No. 92.09);

   k) Articles of Chapter 94 (for example, furniture, lamps and lighting fittings);

   l) Articles of Chapter 95 (for example, toys, games, sports requisites); or

   m) Buttons, press-fasteners, snap-fasteners, press-studs, button moulds or other parts of these articles, button blanks, of heading No. 96.06.

2. 1. In addition to the provisions of Note 1 above, heading No. 42.02 does not cover:
      1. Bags made of sheeting of plastics, whether or not printed, with handles, not designed for prolonged use (heading No. 39.23);
      2. Articles of plaiting materials (heading No. 46.02).
   2. Articles of headings Nos. 42.02 and 42.03 which have parts of precious metal or metal clad with precious metal, of natural or cultured pearls, of precious or semi-precious stones (natural, synthetic or reconstructed) remain classified in those headings even if such parts constitute more than minor fittings or minor ornementation, provided that these parts do not give the articles their essential character. If, on the other hand, the parts give the articles their essential character, the articles are to be classified in Chapter 71.
3. For the purposes of heading No. 42.03, the expression "articles of apparel and clothing accessories" applies, inter alia, to gloves (including sports gloves), aprons and other protective clothing, braces, belts, bandoliers and wrist straps, but excluding watch straps (heading No. 91.13).

Chapter 43:  Furskins and artificial fur; manufactures thereof

Notes.

1. Throughout the Classification references to "furskins", other than to raw furskins of heading No. 43.01, apply to hides or skins of all animals which have been tanned or dressed with the hair or wool on.
2. This Chapter does not cover:
   1. Birdskins or parts of birdskins, with their feathers or down (heading No. 05.05 or 67.01);
   2. Raw hides or skins, with the hair or wool on, of Chapter 41 (see Note 1 (c) to that Chapter);
   3. Gloves consisting of leather and furskin or of leather and artificial fur (heading No. 42.03);
   4. Articles of Chapter 64;
   5. Headgear or parts thereof of Chapter 65; or
   6. Articles of Chapter 95 (for example, toys, games, sports requisites).
3. Heading No. 43.03 includes furskins and parts thereof, assembled with the addition of other materials, and furskins and parts thereof, sewn together in the form of garments or parts or accessories of garments or in the form of other articles.
4. Articles of apparel and clothing accessories (except those excluded by Note 2) lined with furskin or artificial fur or to which furskin or artificial fur is attached on the outside except as mere trimming are to be classified in heading No. 43.03 or 43.04 as the case may be.
5. Throughout the Classification the expression "artificial fur" means any imitation of furskin consisting of wool, hair or other fibres gummed or sewn on to leather, woven fabric or other materials, but does not include imitation furskins obtained by weaving or knitting (generally, heading No. 58.01 or 60.01).