WORLD TRADE
ORGANIZATIONG/RO/45/Add.4/Rev.1
18 September 2001
(01-4415)
Committee on Rules of Origin
INTEGRATED NEGOTIATION TEXT FOR THE
HARMONIZATION WORK PROGRAMME
CHAPTERS 41-43 (LEATHER)
Note by the Secretariat
Revision
1. At its meeting on 10 May 1996, the Committee on Rules of Origin (CRO) decided to establish
an Integrated Negotiating Text (INT) for the Harmonization Work Programme.  The first INT wascirculated in document G/RO/W/13 (24 Ma y 1996), and had been periodically updated
(G/RO/W/13/Rev.1-3, G/RO/W/13/Rev .3/Add.1 and 2).  A further consolidated INT was circulated in
document G/RO/41(3 September 1999), and has also  been periodically updated (JOB(99)/5869, JOB
(99)/7617, JOB(00)/1573, JOB(00)/3230, JOB(00) /5207 and JOB(00)/7194).
2. The attached addendum is the latest update of the negotiating text of chapters 41-43 (leather),
and reflects the progress made by the CRO in July 2001.G/RO/45/Ad d.4/Rev.1
Page 2
ISSUES FOR DECISION;  CHAPTERS 41 - 43
Issue for Decision, No. 1
1. Is the de- wooling of sheep or lamb skins of subheadings 4102.21 and 4102.29 a substantial
transformation?
Differing views presented in the relevant Technical Committee discussion
Option A : (EC)(NOR)(PHI)(BRA)(COL)(CH)
2. Removal of wool from a sheep or lamb skin with  wool on is a substantial transformation process.
The origin rule should be based on a change of subheading, namely, a change to subheadings 4102.21
or 4102.29 (skin without wool on) from subheading 4102.10 (skin with wool on).
3. De-wooling is a complicated process.  It in volved very specialized and labour-intensive
operations, during which chemical agents are used.  De- wooling enhances the quality and the value of
the skins.  A skin after de- wooling differs markedly from the i nput skin that bears fleecy wool.
Option B : (CAN)(CHI)(IND)(MEX)(US)(ARG)(EGY)
4. Removal of wool from a sheep or lamb skin with wool on is not a substantial transformation
process.  The rule should be based on a change of heading, namely, a change to subheadings 4102.21
or 4102.29 (skin without wool on) from any other heading.
5. De-wooling is only one of the many preparatory operations done to prepare the skins for
subsequent tanning or finishing.  De- wooling dose not change the essential character of the skin.  It
merely serves to clear up the surface of a skin for further processing.  De- wooling is by no means a
complicated operation although chemical agents are used.  The process does not call for any high
technique.
Relevant HS code number
6. Subheadings 4102.21 and 4102.29 (Raw skins of sheep or lambs (fresh, or salted, dried, limed,
pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or
not with wool on or split, other than those excluded by Note 1 (c) to this Chapter:Without wool on).
References
7. Report of the 3rd Session (D oc. 39.870, Annexes D1 and D2)
              Report of 8th S ession (Doc. 41.211, Annexes L1 and L2)
              Reference document (Doc. 40.811, pages 10 -11)
              Reference document (Doc. 41.384, page 4)
              Reference document (Doc. 41.451, page 2)
Issue for Decision, No. 2
8. Are liming and pickling of dehaired sheep or lambs skins substantial transformation ?
Differing views presented in the relevant Technical Committee discussion
OPTION A :G/RO/45/Ad d.4/Rev.1
Page 3
9. A change of subheading from 4102.29 to 4102.21 is sufficient to express the substantial
transformation.  Liming and pickling significantly change the characteristics of hides and skins.
However, salting, drying or preserving of fres h hides and skins are not substantial transformation.
Option B :
10. Liming or pickling does not change the characteristics of sheep or lambs skins.  therefore, a
change of subheading to 4102.21 except from 4102.29, or a change of subheading to 4102.29 except
from 4102.21, or a change of heading rule should be adopted.
Relevant HS code number
11. Subheadings 4102.21 and 4102.29 (Raw skins of sheep or lambs (fresh, or salted, dried, limed,
pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or
not with wool on or split, other than those excluded by Note 1 (c) to this Chapter:- Without wool on:--
pickled; other)
References
12. Report of the 3rd Session (D oc. 39.870, Annexes D1 and D2)
Report of 8th Session (Doc. 41.211, Annexes L1 and L2)
Reference document (Doc. 41.384, page 4)
Reference document (Doc. 41.452, page 1)
Issue for Decision, No. 3
13. Is a change of heading sufficient to express the substantial transformation of the goods assembled
from parts?
Differing views presented in the relevant Technical Committee discussion
OPTION A :
14. A change of heading is sufficient to express the substantial transformation of articles assembled
from parts.  The origin rule should be based on a change to the headings concerned (namely, headings
42.01, 42.04, 42.05 and 42.06) from any other heading.
15. Since the leather goods under examination are manufactured from raw materials or products
including component parts classified in any other heading, a change of heading should be an adequate
expression of substantial transformation of the goods.  This formulation was simple, user-friendly and
easy to implement.
16. However, it is acknowledged that a simple change of heading rule would not be sufficient in all
circumstances to express the origin of goods made from component parts because by virtue of the
General Rule of Interpretation 2(a), component parts of a good presented unassembled or
disassembled may be classified in the same heading as the assembled good.  To solve this problem, a
general rule should be structured.
OPTION B :
17. A change of heading is not sufficient to express the substantial transformation of articles
assembled from parts.  The origin rule should be based on a change to the headings concernedG/RO/45/Ad d.4/Rev.1
Page 4
(namely, headings 42.01, 42.04, 42.05 and 42.06) from any other heading, provided the goods are knit
to shape or fully assembled in one country.
18. To offset the effect of the General Rule of Interpretation 2(a) which classifies a product and its
parts presented as unassembled or disassembled in the same heading, this rule should be read in
conjunction with the following proposed Chapter Legal Note: "Those rules which refer to a change of
heading or subheading shall not apply to changes which result solely from the application of the
General Rule of Interpretation 2(a)".
Relevant HS code number
19. Headings 42,01 (Saddlery and harness for any an imal (including traces, leads, knee pads,
muzzles, saddle cloths, saddle bags, dog coats and the like), of any material), 42.04 (Articles of
leather or of composition leather, of a kind used in machinery or mechanical appliances or for other
technical uses), 42.05 (Other articles of leather or of composition leather) and 42.06 (Articles of gut
(other than silk-worm gut), of goldbeat er's skin, of bladders or of tendons).
References
20. Report of the 3rd Session (D oc. 39.870, Annexes D1 and D2)
Report of the 8th Session (Doc. 41.211, Annexes L1 and L2)
Reference document (Doc. 39.861, Annex F/12)
Issue for Decision, No. 4
21. Is it a substantial transformation to assemble furskins from pieces, cuttings or other unassembled
parts of furskins?
Differing views presented in the relevant Technical Committee discussion
OPTION A :
22. Assembling of pieces, cuttings or other unassembled parts of furskins into a large furskin is a
substantial transformation.  The rule of origin should be based on a change to the subheading
concerned (namely, subheading 4302.30) from any other subheading.
OPTION B :
23. Assembling of pieces, cuttings or other unassembled parts of furskins into a large furskin is not a
substantial transformation.  The rule of origin should be based on a change to the subheading
concerned (namely, subheading 4302.30) from any other heading.
Other considerations
24. The Technical Committee could broadly agree to adopting a change of subheading rule for
subheading 4302.30 to express that the assembly of furskins from pieces, cuttings or unassembled
parts of furskins is origin conferring.
25. However one delegation maintained its proposal for a change of heading rule so as to seek further
instructions from its home administration before it could join the consensus.G/RO/45/Ad d.4/Rev.1
Page 5
Relevant HS code number
26. Subheading 4302.30 (Tanned or dressed furskins (including heads, tails, paws and other pieces or
cuttings), unassembled, or assembled (without the addition of other materials) other than those of
heading No. 43.03: Whole skins and pieces or cuttings thereof, assembled)
References
27. Report of the 3rd Session (D oc. 39.870, Annexes D1 and D2)
Report of the 8th Session (Doc. 41.211, Annexes L1 and L2)
Reference document (Doc. 41.424, page 38).
ISSUE FOR DECISION, NO. 5
28. Change to the tanned leather of heading 41.04, 41.0 5, 41.06 or 41.07 from other products of the
same heading.
Differing views presented in the relevant Technical Committee discussion
OPTION A (AUS) (BRA) (CHI) (EC) (FIJ) (IND) (JPN) (KOR) (MEX) (NOR) (NZ) (PHI) (US)
(CAN) (COL) (EGY) (THA)
29. A change to tanned leather from leather provisionally prepared constitutes a substantial
transformation.  The starting products may have been lightly tanned but the tanning effect is
temporary and reversible.  A tanned leather on the other hand is a product that has undergone acomplete course of tanning.  The tanning effect is permanent.  Leather fully tanned and leather
provisionally prepared are two different products and the change to tanned leather from the latter is
considered origin-conferring.  The origin rule formulation of CTHS (change of split heading) is
appropriate for tanned leather put under split headings: ex 41.04 (b), ex 41.05(b), ex 41.06(b) and
ex 41.07(b).
OPTION B (ARG)
30. The origin of tanned leather (of 41.04 through 41.07) should be traced back to the origin of the
animals.  A change to tanned leather from raw hides or skins (classified in heading 41.01, 41.02 or
41.03) cannot be regarded as a substantial transformation, not to mention the change to tanned leatherof a heading among headings 41.04 through 41.07 from provisionally prepared leather of the same
heading.  There is not much difference between the input products (raw hides or skins) and resulting
product (tanned leather).  The origin rule formulati on for tanned leather should be drafted as follows:
- for tanned leather of ex41.04(b): CTH, except from heading 41.01
- for tanned leather of ex41.05(b): CTH, except from heading 41.02
- for tanned leather of ex41.06(b): CTH, except from heading 41.03
- for tanned leather of ex41.07(b): CTH, except from heading 41.03
OPTION C
 (CAN)
Origin rule: CTH
Relevant HS code numberG/RO/45/Ad d.4/Rev.1
Page 6
31. Heading 41.04: leather of bovine or equine animals,  without hair on, other than leather of heading
No. 41.08 or 41.09.
Heading 41.06: goat or kid skin leather, without hair on, other than leather of heading
No. 41.08 or 41.09.
Heading 41.07: leather of other animals, without hair on, other than leather of heading
No. 41.08 or 41.09.
References
32. Report of the 3rd Session (D oc. 39.870, Annexes D1 and D2)
Report of 8th Session (Doc. 41.211, Annexes L1 and L2)
Reference document (Doc. 41.251, pages 1 to 2)Reference document (Doc. 41.421)
Reference document (Doc. 41.451, pages 1 to 5)
Reference document (Doc. 41.452)
ISSUE FOR DECISION, NO. 633. Change to the retanned leather of heading 41.04, 41.05, 41.06 or 41.07 from other products of the
same heading.
Differing views presented in the relevant Technical Committee discussion
OPTION A  (AUS)(EC)(IND)(FIJ)(MEX)(NZ)(PHI)(ARG)(CH)(COL)(BRA)(EGY)(THA)
34. Retanned leather differs considerably from its input products (e.g., leather provisionally prepared,
tanned leather).  After being retanned, the quality and properties of the final product are much
improved.  Hence, a change to retanned leather from the input products is deemed to be a substantialtransformation.  Since both the retanned leather and the input products are classified in the same
heading, a “CTHS” is an appropriate origin rule formulation to cover retanned leather of split
headings of ex 41.04(c), ex 41.05(c), ex 41.06(c) and ex 41.07(c).
OPTION B  (CHI)(JPN)(KOR)(US) (CAN)
35. Option B differs from Option A in that it does not recognize retanning of tanned leather to be
origin-conferring.  The retanning merely reinforced the effect of the tanning operation done to the
goods.  A change to retanned leather from tanned leather does not constitute a substantial
transformation.  However, a substantial transformation is deemed to take place if the input product for
retanned leather is drawn from leather provisionally pr epared.  The origin rule formulations as follows
are considered appropriate for retanned leather:
for retanned leather of ex 41.04(c): CTHS, except from split heading ex 41.04(b)
for retanned leather of ex 41.05(c): CTHS, except from split heading ex 41.05(b)
for retanned leather of ex 41.06(c): CTHS, except from split heading ex 41.06(b)
for retanned leather of ex 41.07(c): CTHS, except from split heading ex 41.07(b)
OPTION C
36. The origin of retanned leather should be traced back to that of the raw hides and skins
(heading 41.01, 41.02 or 41.03, as appropriate).  A change to retanned leather from these raw hides orG/RO/45/Ad d.4/Rev.1
Page 7
skins constitutes a substantial transformation.  However, a change to retanned leather of a heading
from any other products (e.g., tanned leather, provisionally prepared leather) of the same heading does
not cause any substantial transformation to the products and is not origin-conferring.  “CTH” is an
appropriate origin rule formulation for retanned leather of split headings ex 41.04(c), ex 41.05(c), ex
41.06(c) and ex 41.07(c).
Relevant HS code number
37. See paragraphs 35.
References
38. See paragraph 32.
ISSUE FOR DECISION, NO. 7
39. Change to the finished leather of heading 41.04, 41.05, 41.06 or 41.07 from other products of
the same heading.
Differing views presented in the relevant Technical Committee discussion
40. "After tanning, ... the leather may then be furt her dressed or finished by dyeing, graining, or
stamping to imitate skins of other kinds, sizing, polishing, grinding (or buffing) ... to give suede or
velveted finish, waxing, blacking, smoothing (glazing), satin finishing, printing, etc." (HS
Explanatory Note, page 650)
41. The Technical Committee has come up with 5 possible ways to articulate the origin rule for
finished leather.
OPTION A  (CAN)
42. The origin rule formulation should be based on a “CTH”.  This means that the input products for
finished leather (of headings 41.04 to 41.07) need to be traced back to the related raw hides or skins
(of headings 41.01 to 41.03).  A change to finished leather of headings 41.04 to 41.07 from any other
products (i.e. tanned leather, leather provisionally prepared) classified in the same heading does not
constitute a substantial transformation.
OPTION B  (AUS)(EC)(IND)(MEX)(NZ)(PHI)(BRA)(EGY)(THA)
43. The production of finished leather (of headings 41.04 to 41.07) from tanned, retanned or
provisionally prepared leather entails sufficient characteristic change to the resulting products.  It istherefore origin-conferring.  The “CTHS” should be  an appropriate origin rule formulation for the
finished leather of split headings ex41.04(d), ex41.05(d), ex41.06(d) and ex41.07(d).
OPTION C (ARG)(CH)
44. The change to finished leather (of headings 41.04 to 41.07) from tanned or provisionally prepared
leather of the same heading is considered substantial and origin-conferring.  However, a change to
finished leather from retanned leather does not involve much modification to the input product.Substantial transformation therefore is not deemed to have taken place.  The origin rules for the
finished leather of heading 41.04 to 41.07 should be formulated as:
- for finished leather of ex41.04(d): CTHS, except from split heading 41.04(c)
- for finished leather of ex41.05(d): CTHS, except from split heading 41.05(c)G/RO/45/Ad d.4/Rev.1
Page 8
- for finished leather of ex41.06(d): CTHS, except from split heading 41.06(c)
- for finished leather of ex41.07(d): CTHS, except from split heading 41.07(c)
OPTION D  (BRA)(CHI)(FIJ)(JPN)(KOR)(PAK)(US)(CAN)
45. The origin can be conferred to finished leather (of headings 41.04 to 41.07) manufactured from
the provisionally prepared leather of the same heading concerned.  However, the production of
finished leather from tanned or retanned does not involve much characteristic change to the input
products.  Accordingly, the following origin ru le formulations are considered appropriate:
- for finished leather of ex 41.04(d): CTHS, except from split heading ex 41.04(b)
or 41.04(c)
- for finished leather of ex 41.05(d): CTHS, except from split heading ex 41.05(b)
or 41.05(c)
- for finished leather of ex 41.06(d): CTHS, except from split heading ex 41.06(b)
or 41.06(c)
- for finished leather of ex 41.07(d): CTHS, except from split heading ex 41.07(b)
or 41.07(c)
OPTION E
46. Some finishing processes as set out in paragraph 15 may be too minimal to affect the leather
while others render significant changes to the perfor mance of the resulting leather.  To recognize the
substantial transformation brought about by certain finishing processes to the leather, the origin rule
for products under ex41.04(d), ex41.05(d), ex41.06(d) and ex41.07(d) should be formulated along the
line of “change within split heading” as follows:
- for finished leather of ex41.04(d):            Change within split heading ex 41.04(d)
- for finished leather of ex41.05(d):            Change within spl it heading ex 41.05(d)
- for finished leather of ex41.06(d):            Change within split heading ex 41.06(d)
- for finished leather of ex41.07(d):            Change within split heading ex 41.07(d)
Relevant HS code number
47. See paragraphs 24.
References
48. See paragraph 25.
ISSUE FOR DECISION, NO. 8
49. Change to the parchment dressed (whether or not further prepared) leather of heading 41.04,
41.05, 41.06 or 41.07 from other products of the same heading.
Differing views presented in the relevant Technical Committee discussion
50. "Parchment-dressed leather is prepared from raw hides or skins, not by a process of tanning, but
by treating the raw hides and skins to ensure their preservation.  These are softened, dehaired,
defleshed, washed and then stretched on a frame, coated with a paste containing whiting and soda orG/RO/45/Ad d.4/Rev.1
Page 9
slaked lime, shaved to reduce them to the desired thickness and ground with pumice.  Finally, they
may be dressed with gelatin and starch." (HS Explanatory Note, page 650)
OPTION A  (AUS)(ARG)
51. The parchment dressed leather is remarkably different from its input material of raw hides or
skins in all respects.  A change to parchment dressed leather from raw hides or skins therefore
constitutes a substantial transformation.  The “CTH” formulation should be adopted as the origin rule
for parchment dressed leather of split headings ex 41.04 (e), ex 41.05(e), ex 41.06(e) and ex 41.07(e)
OPTION B  (MEX)
52. The change to parchment dressed leather of heading 41.04, 41.05, 41.06 or 41.07 from other
products (i.e. provisionally prepared leather) of the same heading is considered a substantial
transformation because there is much difference between the input and the resulting products.  The
origin rule formulation for the parchment dressed leather under split headings ex 41.04(e), ex
41.05(e), ex 41.06(e) and ex 41.07(e) should be based on “CTHS”, namely, a change to these splits
from any other split of the same heading confers origin.
OPTION C  (BRA)(CHI)(EC)(FIJ)(JPN)(KOR)(NOR)(CAN)(MEX)(IND)(PHI)(US)
53. A change to parchment dressed leather from provisionally prepared or tanned leather is
considered to be a substantial transformation and confers origin.  However, a change to parchment
dressed leather from retanned or finished leather should not be so treated.  Consequently, the origin
rule for parchment dressed leather should be formulated as follows:
- for parchment dressed leather of ex 41.04(e):       CTHS, except from split headings
ex 41.04(b), ex 41.04(c) or ex 41.04(d)
- for parchment dressed leather of ex 41.05(e):       CTHS, except from s plit headings
ex 41.05(b), ex 41.05(c) or ex 41.05(d)
- for parchment dressed leather of ex 41.06(e):       CTHS, except from split headings
ex 41.06(b), ex 41.06(c) or ex 41.06(d)
- for parchment dressed leather of ex 41.07(e):       CTHS, except from split heading s
ex 41.07(b), ex 41.07(c) or ex 41.07(d)
Relevant HS code number
54. See paragraphs 24.
References
55. See paragraph 25.
ISSUE NO. 9: OBTAINING PRODUCTS OF SUBHEADING 42.02 (TRUNK SUITCASES,
BRIEF CASES, TRAVELLING BAGS, HANDBAGS, SHOPPING BAGS, WALLETS, ETC.)
FROM PRODUCTS OF OTHER HEADINGS
Options: Issue No. 45 for textiles (Chapters 61 and 62) refers.
Relevant HS Codes: 42.02
ISSUE NO. 10: OBTAINING ARTICLES OF APPAREL AND CLOTHING ACCESSORIES
CLASSIFIED IN 42.03 AND 43.03 FROM PRODUCTS OF OTHER HEADINGSG/RO/45/Ad d.4/Rev.1
Page 10
Options: Issue No. 46 for textiles (Chapters 61 and 62) refers.
Relevant HS Codes: 42.03, 43.03
ISSUE NO. 11 HEADING 43.04 COVERS (A) ARTI FICIAL FUR APPAREL, (B) ARTICLES OF
ARTIFICIAL FUR , AND (C) ARTIFICIAL FUR.  OBTAINING (A) ARTIFICIAL FUR APPAREL
FROM PRODUCTS OF (B) OR (C)
Options: Issue No. 46 for textiles (Chapters 61 and 62) refers.
Relevant HS Codes: ex 43.04 (a)
ISSUE NO. 12 HEADING 43.04 COVERS (A) ARTI FICIAL FUR APPAREL, (B) ARTICLES OF
ARTIFICIAL FUR , AND (C) ARTIFICIAL FUR.  OBTAINING (B) ARTICLES OF ARTIFICIAL
FUR FROM (C) ARTIFICIAL FUR
Options: Issue No. 46 for textiles (Chapters 61 and 62) refers.
Relevant HS Codes: ex 43.04 (b)G/RO/45/Ad d.4/Rev.1
Page 11CHAPTER 41
Chapter Notes:
1. Definition of provisionally prepared leather       Basket 1
Provisionally prepared leather is a leather that has not yet undergone an irreversible tanning process but may have been treate d with tanning agents
so that it becomes less susceptible to putrefaction and better prepared for subsequent tanning.
2. Definition of tanned leather       Basket 1
Tanned leather is a leather that has been converted permanently or irreversibly from hides or skins by the application of tanni ng agents, which may
be mineral or vegetable or both.  Tanned leather includes chrome tanned (wet blue) and vegetable tanned leather.
3. Definition of retanned leather      Basket 1
Retanned leather is a tanned leather that has been further treated with tanning agents.  Re-tanned leather includes chrome tann ed (wet blue) leather
that has been further tanned with mineral, vegetable or synthetic agents to improve the leather.
4. Definition of finished leather       Basket 1
Finished leather is a tanned leather, which may or may not have been retanned, but which has been subjected to further processi ng to affect, for
example, the softness, permeability, colour, appearance, surface texture or firmness of the leather.  Such processes may includ e dyeing, drying,
buffing, glazing, embossing, coating or varnishing.
5. Definition of parchment-dressed leather       Basket 1
Parchment-dressed leather is prepared from raw hides or skins, not by a process of tanning, but by treating the raw hides and s kins to ensure their
preservation.  These are softened, dehaired, defleshed, washed a nd then stretched on a frame, coated with a paste containing wh iting and soda or slaked
lime, shaved to reduce them to the desired thickness and ground with pumice.  Finally, they may be dressed with gelatin and sta rch.G/RO/45/Ad d.4/Rev.1
Page 12
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
Chapter 41 Raw hides and skins (other
than furskins) and leather
41.01 Raw hides and skins of bovine
or equine animals (fresh, orsalted, dried, limed, pickled or
otherwise preserved, but not
tanned, parchment-dressed or
further prepared), whether or
not dehaired or split.CTH Basket 1 (Endorsed by CRO)
4101.10 -  Whole hides and skins of
bovine animals, of a weight per
skin not exceeding 8 kg when
simply dried, 10 kg when dry-salted or 14 kg when fresh, wet-
salted or otherwise preservedAs indicated at the heading level.
-  Other hides and skins of
bovine animals, fresh or wet-
salted:
4101.21 -- Whole
4101.22 -- Butts and bends
4101.29 -- Other
4101.30 -  Other hides and skins of
bovine animals, otherwise
preserved
4101.40 -  Hides and skins of equine
animalsG/RO/45/Ad d.4/Rev.1
Page 13HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
41.02 Raw skins of sheep or lambs
(fresh, or salted, dried, limed,
pickled or otherwisepreserved, but not tanned,
parchment-dressed or further
prepared), whether or not
with wool on or split, other
than those excluded by Note 1(c) to this Chapter.CTH Endorsed by CRO
4102.10 - With wool on
- Without wool on
4102.21 -- Pickled
4102.29 --  Other
41.03 Other raw hides and skins
(fresh, or salted, dried, limed,
pickled or otherwise
preserved, but not tanned,
parchment-dressed or further
prepared), whether or notdehaired or split, other than
those excluded by Note 1 (b)
or 1 (c) to this Chapter.CTH Basket 1 (Endorsed by CRO)
4103.10 - Of goats or kids As indicated at the heading level.
4103.20 - Of reptiles
4103.90 - Other
41.04 Leather of bovine or equine
animals, without hair on,
other than leather of heading
No. 41.08 or 41.09.As indicated at the split heading level.
ex 41.04 (a) -  Provisionally prepared CTH, except from heading 41.01 Chapter
Note 1Basket 1 (Endorsed by CRO)G/RO/45/Ad d.4/Rev.1
Page 14
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
ex 41.04 (b) -  Tanned [CTHS]
[CTH, except from heading 41.01]Chapter
Note 2Submitted to CRO for decision
ex 41.04 (c) -  Retanned [CTH]
[CTHS]
[CTHS, except from split headingex41.04(b)]Chapter
Note 3Submitted to CRO for decision
ex41.04 (d) -  Finished [CTH]
[CTHS]
[CTHS, except from split heading
ex41.04(c)]
[CTHS, except from split heading
ex41.04(b) or ex41.04(c)]
[Change within split heading ex
41.04(d)]Chapter
Note 4Submitted to CRO for decision
ex41.04 (e) - Parchment dressed, whether or
not further preparedCTHS, except from split heading ex
4104(b), ex 41.04(c) or ex 41.04(d)Chapter
Note 5Endorsed by CRO
4104.10 -  Whole bovine skin leather, of
a unit surface area not exceeding28 square feet (2.6 m
2)As indicated at the split heading level.
-  Other bovine leather and
equine leather, tanned or
retanned but not furtherprepared, whether or not split:
4104.21 -- Bovine leather, vegetable pre-
tanned
4104.22 -- Bovine leather, otherwise pre-
tanned
4104.29 -- OtherG/RO/45/Ad d.4/Rev.1
Page 15HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
- Other bovine leather and
equine leather, parchment-
dressed or prepared aftertanning:
4104.31 -- Full grains and full grain
splits
4104.39 -- Other
41.05 Sheep or lamb skin leather,
without wool on, other than
leather of heading No. 41.08 or41.09.As indicated at the split heading level.
ex 41.05 (a) -  Provisionally prepared CTH, except from heading 41.02 Chapter
Note 1Basket 1 (Endorsed by CRO)
ex 41.05 (b) -  Tanned [CTHS]
[CTH, except from heading 41.02]Chapter
Note 2Submitted to CRO for decision
ex 41.05 (c) -  Retanned [CTH]
[CTHS]
[CTHS, except from split heading
ex41.05(b)]Chapter
Note 3Submitted to CRO for decision
ex 41.05 (d) -  Finished [CTH]
[CTHS]
[CTHS, except from split heading
ex41.05(c)]
[CTHS, except from split heading
ex41.05(b) or ex41.05(c)]
[Change within split heading ex
41.05(d)]ChapterNote 4Submitted to CRO for decision
ex 41.05 (e) - Parchment dressed, whether or
not further preparedCTHS, except from split heading ex
41.05(b), ex 41.05(c) or ex 41.05(d)Chapter
Note 5Endorsed by CROG/RO/45/Ad d.4/Rev.1
Page 16
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
Tanned or retanned but not
further prepared, whether or not
split:As indicated at the split heading level.
4105.11 --Vegetable pre-tanned
4105.12 -- Otherwise pre-tanned
4105.19 -- Other
4105.20 - Parchment-dressed or prepared
after tanning
41.06 Goat or kid skin leather,
without hair on, other thanleather of heading No. 41.08 or
41.09.As indicated at the split heading level.
ex 41.06 (a) -  Provisionally prepared CTH, except from heading 41.03 Chapter
Note 1Basket 1 (Endorsed by CRO)
ex 41.06 (b) -  Tanned [CTHS]
[CTH, except from heading 41.03]Chapter
Note 2Submitted to CRO for decision
ex 41.06 (c) -  Retanned [CTH]
[CTHS]
[CTHS, except from split heading
ex41.06(b)]Chapter
Note 3Submitted to CRO for decision
ex 41.06 (d) -  Finished [CTH]
[CTHS]
[CTHS, except from split heading
ex41.06(c)]
[CTHS, except from split heading
ex41.06(b) or ex41.06(c)][Change within split heading ex
41.06(d)]ChapterNote 4Submitted to CRO for decisionG/RO/45/Ad d.4/Rev.1
Page 17HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
ex 41.06 (e) - Parchment dressed, whether or
not further preparedCTHS, except from split heading ex
41.06(b), ex 41.06(c) or ex 41.06(d)Chapter
Note 5Endorsed by CRO
- Tanned or retanned but
not further prepared, whether ornot split :As indicated at the split heading level.
4106.11 --    Vegetable pre-tanned
4106.12 --    Otherwise pre-tanned
4106.19 --    Other
4106.20 - Parchment-dressed or
prepared after tanning
41.07 Leather of other animals,
without hair on, other than
leather of heading No. 41.08 or41.09.As indicated at the split heading level.
ex 41.07(a) -  Provisionally prepared CTH, except from heading 41.03 Chapter
Note 1Basket 1 (Endorsed by CRO)
ex 41.07(b) -  Tanned [CTHS]
[CTH, except from heading 41.03]Chapter
Note 2Submitted to CRO for decision
ex 41.07(c) -  Retanned [CTH]
[CTHS]
[CTHS, except from split heading
ex41.07(b)]Chapter
Note 3Submitted to CRO for decisionG/RO/45/Ad d.4/Rev.1
Page 18
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
ex 41.07(d) -  Finished [CTH]
[CTHS]
[CTHS, except from split headingex41.07(c)]
[CTHS, except from split heading
ex41.07(b) or ex41.07(c)]
[Change within split heading ex
41.07(d)]ChapterNote 4Submitted to CRO for decision
ex 41.07(e) - Parchment dressed, whether or
not further preparedCTHS, except from split heading ex
41.07(b), ex 41.07(c), or ex 41.07(d)Chapter
Note 5Endorsed by CRO
4107.10 -  Of swine As indicated at the split heading level.
-  Of reptiles :
4107.21 --  Vegetable pre-tanned
4107.29 -- Other
4107.90 - Of other animals
41.08 Chamois (including
combination chamois) leather.CTH Basket 1 (Endorsed by CRO)
41.09 Patent leather and patent
laminated leather; metallised
leatherCTH Basket 1  (Endorsed by CRO)
41.10 Parings and other waste of
leather or of composition
leather, not suitable for the
manufacture of leather
articles; leather dust, powder
and flour.The country of origin of the good shall
be the country in which the good of this
heading is derived.Basket 1 (Endorsed by CRO)
41.11 Composition leather with a
basis of leather or leatherfibre, in slabs, sheets or strip,
whether or not in rolls.CTH Basket 1 (Endorsed by CRO)G/RO/45/Ad d.4/Rev.1
Page 19CHAPTER 42
Chapter Notes
[1. Minor processing operations not affecting origin.    Submitted to CRO for decision (Doc.OC0023, Issue No.74)
For the purposes of determining the country of origin for goods falling within Section XI that are not wholly obtained in one c ountry, the following
individual processes, considered singly, are minimal operations and shall not affect the origin of the goods concerned, whether  or not such
processes result in changes of classification:
a) Working or finishing one or more edges by hemming, rolling, whipping or similar means or by knotting fringe;
b) Cutting fabrics, yarns or other materials; or separating goods produced in the finished state by cutting along dividing threa ds;
c) Assembling or joining goods by sewing or stitching fo r convenience of shipment or other temporary purposes;  or
d) Putting up goods for retail sale or in sets or ensembles. (US)]
2.  For the purposes of this chapter, those rules which refer to  a change of heading or subheading shall not apply to changes w hich result from
disassembly  (Basket 11)
[3.  Those rules which refer to a change of heading or subheadin g shall not apply to changes which result solely from the appli cation of General Rule of
Interpretation 2 (a) with respect to collection of parts that are presented as unassembled articles of another heading or subhe ading. (US)]
Submitted to CRO for decision (Doc.OC0031, Issue No.4; Doc.OC0029)
[4.  The term “complete making-up” means that all the operations following cutting have to be performed.  However, making-up sh all not necessarily
be considered as incomplete where one or more finishing operations have not been carried out.
The following is a list of examples of finishing operations:- fitting of buttons and/or other types of fastenings;
- making of button-holes;
                                                     
1 During the “coherence” phase, the possibility will be examined of  placing this Note at Appendix level, possibly with a referen ce to the Chapters to which it applies.G/RO/45/Ad d.4/Rev.1
Page 20
- finishing off the ends of trouser legs and sleeves or the bottom hemming of skirts and dresses;
- fitting of trimmings and accessories such as pockets, labels, badges, etc.;
- ironing and other preparations of garments for sale “ready made”. (EC)]    Submitted to CRO for decision (Doc.42.271, Issue No.55)
[Product Specific] [Chapter] Residual Rule      Subm itted to CRO for decision (Doc.OC0023E2, Issue No.77)
[When application of the primary rules of this chapter (includi ng the product specific rules provided in the matrix) does not r esult in a
determination of a country of origin, the country of origin shall be determined as follows:
1. The country of origin of a good of heading 42.02 or 42.03 that wa s assembled from parts, but was not wholly assembled in a si ngle country, is the
country in which the most significant assembly operations were performed in the making-up of the good, without regard to the ad dition of buttons and other
fasteners, belt and hanger loops, belts, patch pockets, labels, foot straps, epaulettes, ornaments and other minor components. (US)]
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
Chapter 42 Articles of leather; saddlery
and harness; travel goods,
handbags and similar
containers; articles of animal
gut (other than silk-wormgut).
42.01 Saddlery and harness for any
animal (including traces,
leads, knees pads, muzzles,saddle clothes, saddle bags,
dog coats and the like), of any
material.CTH Submitted to CRO for decision
(Doc. 41.612)
CRO endorsed as follows: CTH
(Doc. G/RO/W/22/Rev. 2)G/RO/45/Ad d.4/Rev.1
Page 21HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
42.02 Trunks, suit-cases, vanity-
cases, executive-cases, brief-
cases, school satchels,spectacle cases, binocular
cases, camera cases, musical
instrument cases, gun cases,
holsters and similar
containers; travelling-bags,toilet bags, rucksacks,
handbags, shopping-bags,
wallets, purses, map-cases,
cigarette-cases, tobacco-
pouches, tool bags, sportsbags, bottle-cases, jewellery
boxes, powder-boxes, cutlery
cases and similar containers,
of leather or of composition
leather, of sheeting of plastics,of textile materials, of
vulcanised fibre or of
paperboard, or wholly or
mainly covered with such
materials or with paper.[CTH]
[CTH, provided the goods are knit to
shape or fully assembled in one country;Additional Rule:
Goods of this heading which werewholly obtained from a collection of
parts, which collection was classifiable
as an unassembled good by virtue ofGeneral Interpretative Rule 2(a), are
deemed to have originated in the country
where the goods were wholly assembled.
(US)](Issues 45 and 46 in Doc. 42.271,
already submitted to the CRO,
apply)
Trunks, suit-cases, vanity-cases,executive -cases, brief-cases,
school satchels and similar
containers:As indicated at the heading level
4202.11 -- With outer surface of leather,
of composition leather or ofpatent leatherG/RO/45/Ad d.4/Rev.1
Page 22
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
4202.12 With outer surface of plastics or
of textile materialsAs indicated at the heading level
4202.19 -- Other
- Handbags, whether or not with
shoulder strap, including thosewithout handle:
4202.21 -- With outer surface of leather,
of composition leather or of
patent leather
4202.22 -- With outer surface of plastic
sheeting or of textile materials
4202.29 -- Other
- Articles of a kind normally
carried in the pocket or in the
handbag;
4202.31 -- With outer surface of leather,
of composition leather or of
patent leather
4203.32 -- With outer surface of plastic
sheeting or of textile materials
4202.39 -- Other
- Other
4202.91 -- With outer surface of leather,
of composition leather or of
patent leather
4202.92 -- With outer surface of plastic
sheeting or of textile materials
4202.99 -- OtherG/RO/45/Ad d.4/Rev.1
Page 23HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
42.03 Articles of apparel and
clothing accessories, of leather
or of composition leather.[CTH]
[CTH, provided the goods are knit to
shape or fully assembled in one country;Additional Rule:
Goods of this heading which werewholly obtained from a collection of
parts, which collection was classifiable
as an unassembled good by virtue ofGeneral Interpretative Rule 2(a), are
deemed to have originated in the country
where the goods were wholly
assembled.(US)]
Another option indicated at the splitheading level(Issues 45 and 46 in Doc. 42.271,
already submitted to the CRO,
apply)
ex42.03(a) Articles of apparel, of leather or
of composition leather[Complete making-up (EC)]
ex42.03(b) Other [CTH (EC)]
4203.10 - Articles of apparel As indicated at the heading or split
heading level
- Gloves, mitten and mitts:
4203.21 -- Specially designed for use in
sports
4203.29 -- Other
4203.30 - Belts and bandoliers
3203.40 - Other clothing accessories
42.04 Articles of leather or of
composition leather, of a kind
used in machinery or
mechanical appliances or for
other technical uses.CTH Submitted to CRO for decision
(Doc. 41.612)
CRO endorsed as follows: CTH
(Doc. G/RO/W/22/Rev. 2)G/RO/45/Ad d.4/Rev.1
Page 24
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
42.05 Other articles of leather or of
composition leather.CTH Submitted to CRO for decision
(Doc. 41.612)
CRO endorsed as follows: CTH
(Doc. G/RO/W/22/Rev. 2)
42.06 Articles of gut (other than silk-
worm gut), of goldbeater's
skin, of bladders or of tendons.CTH Submitted to CRO for decision
(Doc. 41.612)
CRO endorsed as follows: CTH
(Doc. G/RO/W/22/Rev. 2)
4206.10 - Catgut As indicated at the heading level
4206.90 - OtherG/RO/45/Ad d.4/Rev.1
Page 25CHAPTER 43
Chapter Notes
[1. Minor processing operations not affecting origin.    Submitted to CRO for decision (Doc.OC0023, Issue No.74)
For the purposes of determining the country of origin for goods falling within Section XI  that are not wholly obtained in one country, the following
individual processes, considered singly, are minimal operations and shall not affect the origin of the goods concerned, whether  or not such
processes result in changes of classification:
a) Working or finishing one or more edges by hemming, rolling, whipping or similar means or by knotting fringe;
b) Cutting fabrics, yarns or other materials; or separating goods produced in the finished state by cutting along dividing thre ads or lines;
c) Assembling or joining goods by sewing, or stitching fo r convenience of shipment or other temporary purposes; or
d) Putting up goods for retail sale or in sets or ensembles. (US)]
2. For the purposes of headings 43.03 and 43.04, those rules which refer to a change of heading or subheading shall not apply t o changes which result
from disassembly   Basket 12
[3. Those rules which refer to a change of heading or subheading shall not apply to changes which result solely from the applic ation of General Rule of
Interpretation 2(a) with respect to collection of parts that are presented as unassembled articles of another heading or subhea ding. (US)]
Submitted to CRO for decision (Doc.OC0031, Issue No.4; Doc.OC0029)
[4. The term “complete making-up” means that all the operations following cutting have to be performed.  However, making-up sha ll not necessarily
be considered as incomplete where one or more finishing operations have not been carried out.
The following is a list of examples of finishing operations:- fitting of buttons and/or other types of fastenings;
                                                     
2 During the “coherence” phase, the possibility will be examined of  placing this Note at Appendix level, possibly with a referen ce to the Chapters to which it applies.G/RO/45/Ad d.4/Rev.1
Page 26
- making of button-holes;
- finishing off the ends of trouser legs and sleeves or the bottom hemming of skirts and dresses;
- fitting of trimmings and accessories such as pockets, labels, badges, etc.;
- ironing and other preparations of garments for sale “ready made”. (EC)]    Submitted to CRO for decision (Doc.42.271, Issue No.55)
[Product Specific] [Chapter] Residual Rule      Subm itted to CRO for decision (Doc.OC0023E2, Issue No.77)
[When application of the primary rules of this chapter (includi ng the product specific rules provided in the matrix) does not r esult in a
determination of a country of origin, the country of origin shall be determined as follows:
1. The country of origin of goods of heading 43.03 that was assembled from parts, but was not wholly assembled in a single count ry, is the country in
which the most significant assembly operations were performed in the making-up of the good, without regard to the addition of b uttons and other fasteners,
belt and hanger loops, belts, patch pockets, labels, foot st raps, epaulettes, ornaments and other minor components. (US)]
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
Chapter 43 Furskins and artificial fur;
manufactures thereof
43.01 Raw furskins (including
heads, tails, paws and other
pieces or cuttings, suitable for
furriers' use), other than raw
hides and skins of heading No.
41.01, 41.02 or 41.03.CTH Basket 1 (Endorsed by CRO)
4301.10 -  Of mink, whole, with or
without head, tail or pawsAs indicated at the heading level
4301.20 -  Of rabbit or hare, whole, with
or without head tail or pawsG/RO/45/Ad d.4/Rev.1
Page 27HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
4301.30 -  Of lamb, the following:
Astrakhan, Broadtail, Caracul,
Persian and similar lamb,Indian, Chinese, Mongolian or
Tibetan lamb, whole, with or
without head, tail or pawsAs indicated at the heading level
4301.40 -  Of beaver, whole, with or
without head, tail or paws
4301.50 -  Of musk-rat, whole, with or
without, tail or paws
4301.60 -  Of fox, whole, with or without
head, tail or paws
4301.70 -  Of seal, whole, with or
without head, tail or paws
4301.80 -  Other furskins, whole, with or
without head, tail or paws
4301.90 -  Heads, tails, paws and other
pieces or cuttings, suitable for
furriers’ use
43.02 Tanned or dressed furskins
(including heads, tails, paws
and other pieces or cuttings),unassembled, or assembled
(without the addition of other
materials) other than those of
heading No. 43.03.As indicated at the subheading level
-  Whole skins, with or without
head, tail or paws, not
assembled:
4302.11 -- Of mink CTH Basket 1 (Endorsed by CRO)
4302.12 -- Of rabbit CTH Basket 1 (Endorsed by CRO)G/RO/45/Ad d.4/Rev.1
Page 28
HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
4302.13 -- Of lamb, the following:
Astrakhan, Broadtail, Caracul,
Persian and simile lamb, Indian,Chinese, Mongolian or Tibetan
lambCTH Basket 1 (Endorsed by CRO)
4302.19 -- Other CTH Basket 1 (Endorsed by CRO)
4302.20 -  Heads, tails, paws and other
pieces or cuttings, not assembledCTH Basket 1 (Endorsed by CRO)
4302.30 - Whole skins and pieces
or cuttings thereof, assembledCTSH CRO endorsed as follows: CTSH
(Doc. G/RO/W/22/Rev. 2)
43.03 Articles of apparel, clothing
accessories and other articlesof furskin.[CTH]
[CTH, provide the goods are fullyassembled in one country;
Additional Rule:
Goods of this heading which werewholly obtained from a collection of
parts, which collection was classifiableas an unassembled good by virtue of
General Interpretative Rule 2(a), are
deemed to have originated in the country
where the goods were wholly assembled.
(US)]
Another option indicated at the split
heading level(Issues 45 and 46 in Doc. 42.271,
already submitted to the CRO,apply)
ex43.03 (a) Articles of apparel, of furskin [Complete making-up (EC)]
ex43.03 (b) Other [CTH (EC)]
4303.10 -  Articles of apparel and
clothing accessoriesAs indicated at the heading or split
heading level
4303.90 -  OtherG/RO/45/Ad d.4/Rev.1
Page 29HS Code
NumberDescription of goods Origin Criteria Notes Comments
AB C D E
43.04 Artificial fur and articles
thereof[CTH]
Other options indicated at the split
heading levelSubmitted to CRO for decision
ex43.04 (a) Articles of artificial fur, apparel [CTH, provided the goods are fully
assembled in one country;Additional Rule:
Goods of this heading which werewholly obtained from a collection of
parts, which collection was classifiable
as an unassembled good by virtue ofGeneral Interpretative Rule 2(a), are
deemed to have originated in the country
where the goods were wholly assembled
(US)]
[CTHS (HK) (IND) (MOR) (NZ) (PHI)][Complete making-up (EC)]
ex43.04 (b) Articles of artificial fur, other [CTH (EC)]
[CTH, provided the goods are fully
assembled in one country (US)][CTHS (HK) (IND) (MOR) (NZ) (PHI)]Submitted to CRO for decision
ex43.04 (c) Other CTH
__________