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Customs Tariff Act 1995

SCHEDULES

SCHEDULE 3  

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Note 1: See sections 15 and 16 .

Note 2: The text in this Schedule is based on the wording in the Harmonized Commodity Description and Coding System that is referred to in the International Convention on the Harmonized Commodity Description and Coding System done at Brussels on 14 June 1983.

Note 3: The text of the Convention is set out in Australian Treaty Series 1988 No 30. In 2006, the text of a Convention in the Australian Treaty Series was accessible through the Australian Treaties Library on the AustLII website (www.austlii.edu.au).

CLASSIFICATION OF GOODS AND GENERAL AND SPECIAL RATES OF DUTY

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)
41 CHAPTER 41
Raw hides and skins (other than furskins) and leather
Notes.
  • 1. - This Chapter does not cover:
  • (a) Parings or similar waste, of raw hides or skins (0511);
  • (b) Birdskins or parts of birdskins, with their feathers or down, of 0505 or 6701.00.00; or
  • (c) 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 camels (including dromedaries), of reindeer, of elk, of deer, of roebucks or of dogs.
  • 2. -
  • (A) 4104 to 4106 do not cover hides and skins which have undergone a tanning (including pre-tanning) process which is reversible (4101 to 4103, as the case may be).
  • (B) For the purposes of 4104 to 4106, " crust " includes hides and skins that have been retanned, coloured or fat-liquored (stuffed) prior to drying.
  • 3. - Throughout this Schedule " composition leather " means only substances of the kind referred to in 4115.


    • 4101 RAW HIDES AND SKINS OF BOVINE (INCLUDING BUFFALO) OR EQUINE ANIMALS (FRESH, OR SALTED, DRIED, LIMED, PICKLED OR OTHERWISE PRESERVED, BUT NOT TANNED, PARCHMENT-DRESSED OR FURTHER PREPARED), WHETHER OR NOT DEHAIRED OR SPLIT:  
    4101.20.00 -Whole hides and skins, unsplit, of a weight per skin not exceeding 8 kg when simply dried, 10 kg when dry-salted, or 16 kg when fresh, wet-salted or otherwise preserved Free
    4101.50.00 -Whole hides and skins, of a weight exceeding 16 kg Free
    4101.90.00 -Other, including butts, bends and bellies Free
    4102 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:  
    4102.10.00 -With wool on Free
    4102.2 -Without wool on:  
    4102.21.00 --Pickled Free
    4102.29.00 --Other Free
    4103 OTHER RAW HIDES AND SKINS (FRESH, OR SALTED, DRIED, LIMED, PICKLED OR OTHERWISE PRESERVED, BUT NOT TANNED, PARCHMENT-DRESSED OR FURTHER PREPARED), WHETHER OR NOT DEHAIRED OR SPLIT, OTHER THAN THOSE EXCLUDED BY NOTE 1(b) OR 1(c) TO THIS CHAPTER:  
    4103.20 -Of reptiles:  
    4103.20.10 ---Goods which have undergone a tanning (including pre-tanning) process which is reversible other than vegetable pre-tanning 5%
    4103.20.90 ---Other Free
    4103.30 -Of swine:  
    4103.30.10 ---Goods without hair on, which have undergone a tanning (including pre-tanning) process which is reversible 5%
    4103.30.90 ---Other Free
    4103.90 -Other:  
    4103.90.20 ---Of goats or kids Free
    4103.90.30 ---Of camels (including dromedaries) Free
    4103.90.9 ---Other:  
    4103.90.91 ----Goods without hair on, which have undergone a tanning (including pre-tanning) process which is reversible 5%
    4103.90.99 ----Other Free
    4104 TANNED OR CRUST HIDES AND SKINS OF BOVINE (INCLUDING BUFFALO) OR EQUINE ANIMALS, WITHOUT HAIR ON, WHETHER OR NOT SPLIT, BUT NOT FURTHER PREPARED:  
    4104.1 -In the wet state (including wet-blue):  
    4104.11 --Full grains, unsplit; grain splits:  
    4104.11.10 ---Pre-tanned Free
    4104.11.90 ---Other Free
    4104.19 --Other:  
    4104.19.10 ---Pre-tanned Free
    4104.19.90 ---Other Free
    4104.4 -In the dry state (crust):  
    4104.41.00 --Full grains, unsplit; grain splits Free
    4104.49.00 --Other 5%
    4105 TANNED OR CRUST SKINS OF SHEEP OR LAMBS, WITHOUT WOOL ON, WHETHER OR NOT SPLIT, BUT NOT FURTHER PREPARED:  
    4105.10 -In the wet state (including wet-blue):  
    4105.10.10 ---Pre-tanned Free
    4105.10.90 ---Other 5%
    4105.30.00 -In the dry state (crust) Free
    4106 TANNED OR CRUST HIDES AND SKINS OF OTHER ANIMALS, WITHOUT WOOL OR HAIR ON, WHETHER OR NOT SPLIT, BUT NOT FURTHER PREPARED:  
    4106.2 -Of goats or kids:  
    4106.21 --In the wet state (including wet-blue):  
    4106.21.10 ---Pre-tanned Free
    4106.21.90 ---Other 5%
    4106.22.00 --In the dry state (crust) 5%
    4106.3 -Of swine:  
    4106.31.00 --In the wet state (including wet-blue) 5%
    4106.32.00 --In the dry state (crust) 5%
    4106.40 -Of reptiles:  
    4106.40.10 ---Vegetable pre-tanned Free
    4106.40.90 ---Other 5%
    4106.9 -Other:  
    4106.91.00 --In the wet state (including wet-blue) 5%
    4106.92.00 --In the dry state (crust) 5%
    4107 LEATHER FURTHER PREPARED AFTER TANNING OR CRUSTING, INCLUDING PARCHMENT-DRESSED LEATHER, OF BOVINE (INCLUDING BUFFALO) OR EQUINE ANIMALS, WITHOUT HAIR ON, WHETHER OR NOT SPLIT, OTHER THAN LEATHER OF 4114:  
    4107.1 -Whole hides and skins:  
    4107.11.00 --Full grains, unsplit Free
    4107.12.00 --Grain splits Free
    4107.19.00 --Other Free
    4107.9 -Other, including sides:  
    4107.91.00 --Full grains, unsplit Free
    4107.92.00 --Grain splits Free
    4107.99.00 --Other 5%
    4112.00.00 LEATHER FURTHER PREPARED AFTER TANNING OR CRUSTING, INCLUDING PARCHMENT-DRESSED LEATHER, OF SHEEP OR LAMB, WITHOUT WOOL ON, WHETHER OR NOT SPLIT, OTHER THAN LEATHER OF 4114 Free
    4113 LEATHER FURTHER PREPARED AFTER TANNING OR CRUSTING, INCLUDING PARCHMENT-DRESSED LEATHER, OF OTHER ANIMALS, WITHOUT WOOL OR HAIR ON, WHETHER OR NOT SPLIT, OTHER THAN LEATHER OF 4114:  
    4113.10.00 -Of goats or kids Free
    4113.20.00 -Of swine Free
    4113.30.00 -Of reptiles 5%
    4113.90.00 -Other 5%
    4114 CHAMOIS (INCLUDING COMBINATION CHAMOIS) LEATHER; PATENT LEATHER AND PATENT LAMINATED LEATHER; METALLISED LEATHER:  
    4114.10.00 -Chamois (including combination chamois) leather Free
    4114.20.00 -Patent leather and patent laminated leather; metallised leather 5%
    4115 COMPOSITION LEATHER WITH A BASIS OF LEATHER OR LEATHER FIBRE, IN SLABS, SHEETS OR STRIP, WHETHER OR NOT IN ROLLS; PARINGS AND OTHER WASTE OF LEATHER OR OF COMPOSITION LEATHER, NOT SUITABLE FOR THE MANUFACTURE OF LEATHER ARTICLES; LEATHER DUST, POWDER AND FLOUR:  
    4115.10.00 -Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls 5%
    4115.20.00 -Parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour Free

     View history note
    42 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. - For the purposes of this Chapter, " leather " includes chamois (including combination chamois) leather, patent leather, patent laminated leather and metallised leather.
  • 2. - This Chapter does not cover:
  • (a) Sterile surgical catgut or similar sterile suture materials (3006);
  • (b) Articles of apparel or clothing accessories (except gloves, mittens and mitts), lined with furskin or artificial fur or to which furskin or artificial fur is attached on the outside except as mere trimming (4303 or 4304);
  • (c) Made up articles of netting (5608);
  • (d) Articles of Chapter 64;
  • (e) Headgear or parts thereof of Chapter 65;
  • (f) Whips, riding-crops or other articles of 6602.00.00;
  • (g) Cuff-links, bracelets or other imitation jewellery (7117);
  • (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 (9209);
  • (k) Articles of Chapter 94 (for example, furniture, luminaires 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 9606.
  • 3. -
  • (A) In addition to the provisions of Note 2 above, 4202 does not cover:
  • (a) Bags made of sheeting of plastics, whether or not printed, with handles, not designed for prolonged use (3923);
  • (b) Articles of plaiting materials (4602).
  • (B) Articles of 4202 and 4203 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 ornamentation, 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.
  • 4. - For the purposes of 4203, " articles of apparel and clothing accessories " applies, inter alia , to gloves, mittens and mitts (including those for sport or for protection), aprons and other protective clothing, braces, belts, bandoliers and wrist straps, but excluding watch straps (9113).


    • 4201.00.00 SADDLERY AND HARNESS FOR ANY ANIMAL (INCLUDING TRACES, LEADS, KNEE PADS, MUZZLES, SADDLE CLOTHS, SADDLE BAGS, DOG COATS AND THE LIKE), OF ANY MATERIAL 5%
    4202 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, INSULATED FOOD OR BEVERAGES BAGS, TOILET BAGS, RUCKSACKS, HANDBAGS, SHOPPING BAGS, WALLETS, PURSES, MAP-CASES, CIGARETTE-CASES, TOBACCO-POUCHES, TOOL BAGS, SPORTS BAGS, 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:  
    4202.1 -Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels and similar containers:  
    4202.11 --With outer surface of leather or of composition leather:  
    4202.11.10 ---Brief-cases, portfolios and the like 5%
    4202.11.90 ---Other 5%
    DCS:4%
    DCT:5%
    4202.12 --With outer surface of plastics or of textile materials:  
    4202.12.10 ---Goods, as follows:
    (a) attache or executive-cases;
    (b) brief-cases, portfolios and the like;
    (c) suit-cases;
    (d) trunks    		 5%
    4202.12.90 ---Other 5%
    DCS:4%
    DCT:5%
    4202.19.00 --Other Free
    4202.2 -Handbags, whether or not with shoulder strap, including those without handle:  
    4202.21.00 --With outer surface of leather or of composition leather 5%
    4202.22.00 --With outer surface of sheeting of plastics or of textile materials 5%
    4202.29.00 --Other Free
    4202.3 -Articles of a kind normally carried in the pocket or in the handbag:  
    4202.31 --With outer surface of leather or of composition leather:  
    4202.31.10 ---Goods, as follows:
    (a) billfolds;
    (b) coin purses;
    (c) key containers;
    (d) smoking requisites;
    (e) spectacle cases;
    (f) wallets and wallet-purses    		 5%
    4202.31.90 ---Other 5%
    DCS:4%
    DCT:5%
    4202.32 --With outer surface of sheeting of plastics or of textile materials:  
    4202.32.10 ---Goods, as follows:
    (a) billfolds;
    (b) coin purses;
    (c) key containers;
    (d) smoking requisites;
    (e) spectacle cases;
    (f) wallets and wallet-purses    		 5%
    4202.32.90 ---Other Free
    4202.39.00 --Other Free
    4202.9 -Other:  
    4202.91 --With outer surface of leather or of composition leather:  
    4202.91.10 ---Goods, as follows:
    (a) golf bags;
    (b) gun, revolver and pistol cases and covers;
    (c) pen and pencil cases    		 5%
    4202.91.90 ---Other 5%
    DCS:4%
    DCT:5%
    4202.92 --With outer surface of sheeting of plastics or of textile materials:  
    4202.92.10 ---Goods, as follows:
    (a) golf bags;
    (b) gun, revolver and pistol cases and covers;
    (c) pen and pencil cases    		 5%
    4202.92.90 ---Other 5%
    DCS:4%
    DCT:5%
    4202.99.00 --Other 5%
    DCS:4%
    DCT:5%
    4203 ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, OF LEATHER OR OF COMPOSITION LEATHER:  
    4203.10.00 -Articles of apparel 5%
      From 1 July 1997 34%
    DC:29%
      From 1 July 1998 31%
    DC:26%
      From 1 July 1999 28%
    DC:23%
      From 1 July 2000 25%
    DC:20%
      From 1 January 2005 17.5%
    DC:12.5%
      From 1 January 2010 10%
    DC: 5%
      From 1 January 2015 5%
    4203.2 -Gloves, mittens and mitts:  
    4203.21 --Specially designed for use in sports:  
    4203.21.10 ---Mittens and mitts, of leather and furskin or of leather and artificial fur 5%
    4203.21.90 ---Other Free
    4203.29 --Other:  
    4203.29.10 ---Mittens and mitts, of leather and furskin or of leather and artificial fur 5%
      From 1 January 2005 7.5%
    DC:2.5%
      From 1 January 2010 5%
    4203.29.90 ---Other Free
    4203.30.00 -Belts and bandoliers 5%
      From 1 July 1997 13%
    DC:8%
      From 1 July 1998 12%
    DC:7%
      From 1 July 1999 11%
    DC:6%
      From 1 July 2000 10%
    DC:5%
      From 1 January 2005 7.5%
    DC:2.5%
      From 1 January 2010 5%
    4203.40 -Other clothing accessories:  
    4203.40.10 ---Wrist straps 5%
    CA:Free
      From 1 July 1997 13%
    DC:8%
    CA:3%
      From 1 July 1998 12%
    DC:7%
    CA:2%
      From 1 July 1999 11%
    DC:6%
    CA:1%
      From 1 July 2000 10%
    DC:5%
    CA:Free
      From 1 January 2005 7.5%
    DC:2.5%
    CA:Free
      From 1 January 2010 5%
    CA: Free
    4203.40.90 ---Other 5%
      From 1 July 1997 34%
    DC:29%
      From 1 July 1998 31%
    DC:26%
      From 1 July 1999 28%
    DC:23%
      From 1 July 2000 25%
    DC:20%
      From 1 January 2005 17.5%
    DC:12.5%
      From 1 January 2010 10%
    DC: 5%
      From 1 January 2015 5%
      From 1 January 2005 10%
    DC:5%
      From 1 January 2010 5%
    4205 OTHER ARTICLES OF LEATHER OR OF COMPOSITION LEATHER:  
    4205.00.10 ---Parts of coats, jackets, and the like 5%
      From 1 July 1997 34%
    DC:29%
      From 1 July 1998 31%
    DC:26%
      From 1 July 1999 28%
    DC:23%
      From 1 July 2000 25%
    DC:20%
      From 1 January 2005 17.5%
    DC:12.5%
      From 1 January 2010 10%
    DC: 5%
      From 1 January 2015 5%
    4205.00.20 ---Articles of leather or of composition leather, of a kind used in machinery or mechanical appliances or for other technical uses 5%
      From 1 January 2010 5%
    4205.00.90 ---Other 5%
    4206.00.00 ARTICLES OF GUT (OTHER THAN SILK-WORM GUT), OF GOLDBEATER ' S SKIN, OF BLADDERS OR OF TENDONS Free
         
         

     View history note
    43 CHAPTER 43
    Furskins and artificial fur; manufactures thereof
    Notes.
  • 1. - Throughout this Schedule references to " furskins " , other than to raw furskins of 4301, 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:
  • (a) Birdskins or parts of birdskins, with their feathers or down (0505 or 6701.00.00);
  • (b) Raw hides or skins, with the hair or wool on, of Chapter 41 (see Note 1(c) to that Chapter);
  • (c) Gloves, mittens and mitts, consisting of leather and furskin or of leather and artificial fur (4203);
  • (d) Articles of Chapter 64;
  • (e) Headgear or parts thereof of Chapter 65; or
  • (f) Articles of Chapter 95 (for example, toys, games, sports requisites).
  • 3. - 4303 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 4303 or 4304 as the case may be.
  • 5. - Throughout this Schedule " 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, 5801 or 6001).


    • 4301 RAW FURSKINS (INCLUDING HEADS, TAILS, PAWS AND OTHER PIECES OR CUTTINGS, SUITABLE FOR FURRIERS ' USE), OTHER THAN RAW HIDES AND SKINS OF 4101, 4102 or 4103:  
    4301.10.00 -Of mink, whole, with or without head, tail or paws Free
    4301.30.00 -Of lamb, the following: Astrakhan, Broadtail, Caracul, Persian and similar lamb, Indian, Chinese, Mongolian or Tibetan lamb, whole, with or without head, tail or paws Free
    4301.60.00 -Of fox, whole, with or without head, tail or paws Free
    4301.80.00 -Other furskins, whole, with or without head, tail or paws Free
    4301.90.00 -Heads, tails, paws and other pieces or cuttings, suitable for furriers ' use Free
    4302 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 4303:  
    4302.1 -Whole skins, with or without head, tail or paws, not assembled:  
    4302.11.00 --Of mink 5%
    DCS:4%
    DCT:5%
    4302.19 --Other:  
    4302.19.10 ---Of rabbit or hare 5%
    DCS:4%
    DCT:5%
    4302.19.90 ---Other Free
    4302.20.00 -Heads, tails, paws and other pieces or cuttings, not assembled Free
    4302.30.00 -Whole skins and pieces or cuttings thereof, assembled 5%
    4303 ARTICLES OF APPAREL, CLOTHING ACCESSORIES AND OTHER ARTICLES OF FURSKIN:  
    4303.10.00 -Articles of apparel and clothing accessories 5%
      From 1 July 1997 13%
    DC:8%
      From 1 July 1998 12%
    DC:7%
      From 1 July 1999 11%
    DC:6%
      From 1 July 2000 10%
    DC:5%
      From 1 January 2005 7.5%
    DC:2.5%
      From 1 January 2010 5%
    4303.90.00 -Other 5%
    4304 ARTIFICIAL FUR AND ARTICLES THEREOF:  
    4304.00.10 ---Articles partly or wholly made up Free
      From 1 July 1997 13%
    DC:8%
      From 1 July 1998 12%
    DC:7%
      From 1 July 1999 11%
    DC:6%
      From 1 July 2000 10%
    DC:5%
      From 1 January 2005 7.5%
    DC:2.5%
      From 1 January 2010 5%
    4304.00.90 ---Other 5%
    DCS:4%
    DCT:5%

     View history note


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