the united states appeals the panels finding that the united states schedule to the GATs includes specific commitment on gambling and betting services under subsector 10.D entitled other recreational services ( exept sporting) the US maintains that it expressly excluded sporting the ordinary meaning of which includes gambling from the US commitment for recreational services. In the US submission the panel misinter preted the ordinary meaning of sporting and improperly elevated certain preparatory work for the GATs to the status of context for the interpretation of the relevant US commitment.accrding to the US ,in conduding that the ordinary meaning of sporting does not cover gambling the panel misapplied the customery rules of treaty interpretation and disregarded relevant WTO decision .The panel is said to have disregarded numerous English dictions that confirm that sporting in english includes activity pertaining to gambling and thus failed to give the word sporting in the US schedule this ordinary E- language meaning as required by the by viena convention on the law of treaties( the vienna convention ) Furthermore the US contends that the panel erred in relying on the meaning of thr term sporting in french and spanish , because the cover page of the US schedule clarifies that ( this is autherotic in english only )The united states also asserts that the panel erred in treating two documents , referred to in the panel report as W/120 and the 1993 scheduling guidelines .As context instead of as negotialing documents that constitute preparatory work.The US points out that members never agreed to memorialize W/120 anel the 1993 scheduling guidelines and that the disagreement of parties to the uruguary round services negotiations as to the content of these two documents prepared by the secretariat is apporent in the divergent approaches adopted by members in scheduling their specific commitment .therefore the US asserts, neither W/120 nor the 1999 scheduling guidelines reflects an agreement between the parties or an agreement made by all participants within the meaning of article 31(2) of the vienna convention.According to the US the characterization of these documents carries important implications because , under articles 31 and 32 the vienna convention context las primary interpretative signficome, whereas preparatory work is merety a supplementary mean of interpretation. A panel may look to preparatory work only to confirm an interpretation made in accordance with article 31 of the vienna convention, or if such interpretation leaves the meaning ambiguous ort unclear or leads to a result that is manifestly absurd or unreasonable .In the case however the panal is said to have erred in using W/120 and the 1993 scheduliung guidelines which are preparatory work to support a meaning that is at odds with the ordinary meaning of the sporting exclusion in the US schedule.According to the united states the panel could not have reached the conclusion that it dad, had it treated the 1993. scheduling guidelines and W/120 as preparatory work.In the US submission the proper context for its schedule is the schedules of other WTO member consistent with the principle of effective treaty interpretation the absence of any reference in the US schedule
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