In earlier issue we dealt with the World Customs Organisation (WCO) Harmonised System 2012 tariff amendments of Section VII ie, “Plastics and Articles thereof; Rubber and Articles thereof” Section VII consists of two tariff chapters that will be introduced on January 01, 2012 to the Harmonised System Nomenclature, also known as the South African Tariff Book. In this article we will focus on the tariff amendments to Section VIII ie, “Raw Hides and Skins, Leather, Furskins and Articles thereof; Saddlery and Harness; Travel Articles, Handbags and Similar Containers, Articles of Animal Gut (Other than Silkworm Gut)”. Section VI consists of three tariff chapters. Tariff Chapter 41 – Raw Hides and Skins (other than Furskins) and Leather, Tariff Chapter 42 – Articles of Leather; Saddlery and Harness; Travel Articles, Handbags and Similar Containers; Articles of Animal Gut (other than Silkworm Gut); and Chapter 43 – Furskins and Artificial Fur; Manufacturers thereof. The first section deals with tariff subheadings to be deleted. The Tariff Chapters are not affected. The second section deals with tariff subheadings to be created (new). The Tariff Chapters are not affected. The third section deals with tariff subheadings whose scope will be modified, which only affects Tariff Chapter 41. The scope will be modified for Tariff subheadings 4101.20, and 4101.90.
