APPENDIX I Introductory Notes to the List in Appendixes II and II (a)

Note 4 :
Until 31 December 2002, the following rule shall apply for the products described below instead of
the rule set out in Appendix II:
HS Heading Description of product Working or processing carried out on non-originating
materials that confers originating status
(1) (2) (3) or (4)
4104 2 Tanned or crust hides and
skins of bovine (including
buffalo) or equine animals,
without hair on, whether or
not split, but not further
prepared
4107 2 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 heading 4114
Manufacture in which all the
materials used are classified
within a heading other than
that of the product, except for
hides and skins which have
undergone a tanning
(including pre-tanning)
process which is reversible of
heading 4101 3
Manufacture in which all the
materials used are classified
within a heading other than
that of the product, except for
hides and skins of heading
4104 or hides and skins which
have undergone a tanning
(including pre-tanning)
process which is reversible of
heading 4101 3
2
3
See Joint Declaration VI.
The exception for hides and skins which have undergone a tanning (including pre-tanning) process which is
reversible of heading 4101 does not apply to hides and skins which have undergone a wet white process.