§ Item No.
- 1. Clothing made wholly or partly of fur skin, except—
- (a) headgear;
- (b) gloves;
- (c) footwear;
- (d) buttons, belts and buckles;
- (e) any garment merely trimmed with fur skin unless the trimming has an area greater than one-fifth of the area of the outside material or, in the case of a new garment, represents a cost to the manufacturer greater than the cost to him of the other components.
- 2. Rugs made wholly or partly of fur skin.
- 3. Fur skin, whether or not tanned or dressed.
- 4. The application to goods comprised in Items 1 to 3 of any process or treatment, except the cleaning of goods comprised in Items 1 and 2.
- 5. The supply of goods in connection with a supply of services within Item 4.
- 6. The storage of goods comprised in Items 1 to 3.
§ Notes:
- (1) "Fur skin" means any skin with fur, hair or wool attached except rabbit skin and woolled sheep or lamb skin.
- (2) Item 3 does not include goods comprised in Items 1 and 2 or excepted from Item 1 but does include other goods made of fur skin and capable of being made into or incorporated in such goods.
- (3) Item 4 includes the repair or alteration of goods comprised in Items 1 to 3.