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Customs Tariff Amendment Bill (No. 5) 2001

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1998-1999-2000-2001

 

 

 

 

THE PARLIAMENT OF THE COMMONWEALTH OF AUSTRALIA

 

 

 

 

HOUSE OF REPRESENTATIVES

 

 

 

 

CUSTOMS TARIFF AMENDMENT BILL (NO. 5) 2001

 

 

 

 

EXPLANATORY MEMORANDUM

 

 

 

 

 

 

 

 

 

 

 

 

 

(C irculated by the Authority of the

Minister for Justice and Customs, Senator

the Honourable Chris Ellison )



CUSTOMS TARIFF AMENDMENT BILL (nO. 5) 2001

 

 

GENERAL OUTLINE

 

Customs Tariff Amendment Bill (No. 5) 2001 contains amendments to the Customs Tariff Act 1995 (the Customs Tariff).  These amendments will implement changes resulting from the second review of the Harmonized Commodity Description and Coding System, commonly referred to as the Harmonized System (HS).  The HS forms the basis of the Australian Customs Tariff.

 

As a signatory to the International Convention on the Harmonized Commodity Description and Coding System, Australia’s commodity classifications for traded goods have been based on the HS since 1988.  Nearly all countries in the world have now adopted the HS.

 

The HS provides a hierarchical system of headings and subheadings in the form of a numerical classification based on six digits and set out in Chapters to uniquely identify all traded goods and commodities.  These six digits are uniform throughout the world.  Signatory parties may also use additional digits for their own domestic purposes. 

 

In Australia, the HS based classifications are contained in the Australian Customs Tariff for imports and the Australian Harmonized Export Commodity Classification (AHECC) for exports.  The Customs Tariff is an eight-digit classification, with the six digit international classification supplemented by two digits for domestic tariff purposes.  A further two digits are used for statistical purposes.  The AHECC is based on the six digit international classification, supplemented by two digits for statistical purposes.

 

The HS has been developed and maintained by the World Customs Organization and is subject to periodic review.  Amendments resulting from the last major review were implemented in 1996.  The present review (the second) has focused on deleting those headings and subheadings where there are low levels of international trade, amending the system to reflect changes in industry practices and technological developments and providing new subheadings, to allow signatory parties to separately identify new products such as certain categories of waste and narcotic substances.  Many amendments are designed to clarify the existing descriptions and terminology.

 

In the present review, there are approximately 300 changes at the six-digit level of the HS which translates to some 800 changes in the Australian Customs Tariff, affecting nearly 12 percent of tariff headings and subheadings.

 

As a signatory to the International Convention, Australia and other signatory countries are required to implement the changes arising from the second review, from

1 January 2002.

 

Extensive consultation has taken place with relevant Government Departments and, where necessary, with industry associations.  As a result of these consultations, Customs Tariff Amendment Bill (No. 5) 2001 has been designed to give effect to the HS changes while maintaining existing levels of tariff protection and margins of tariff preference accorded Australia’s trading partners. 

 

Where necessary, the option available under the HS to create new domestic tariff splits at the seven and eight digit levels has been used to preserve duty rates and margins of preference. 

 

Using this approach, it has been possible to preserve existing duty rates in all instances except for those relating to certified reference materials.  These goods are “materials used for analytical purposes and which are accompanied by a certificate specifying the values of their certified properties”.  Certified reference materials can include a range of materials such as metals, rubber, textiles and other goods, some of which have rates of customs duty other than Free. 

 

The HS second review specifies that certified reference materials are to be classified solely in tariff heading 3822.  As it is not possible to identify all such materials, a single tariff subheading, 3822.00.50, has been created for these goods and assigned a duty rate of Free.  Prima facie , this results in reductions in duty rates for some goods.  However, certified reference materials are eligible for concessional entry, at a rate of Free, under item 63 in Schedule 4 of the Customs Tariff.  Therefore, in effect, there will be no change in applicable duty for certified reference materials.  Item 63 will continue to apply to other materials that meet its definition of reference materials.

 

The HS changes are spread throughout the Customs Tariff and have at least some impact on most industries and commodity groups.  In some cases, for example, refined petroleum products of heading 2710, and paper and paper products of Chapter 48, the resulting domestic structure is complex.  However, the established rules of tariff classification will continue to apply and the description of those goods will simply lead to classification in a different tariff heading.  In all cases, existing duty rates and margins of tariff preference are maintained.

 

FINANCIAL IMPACT SATEMENT

 

The amendments have no financial impact.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

CUSTOMS TARIFF AMENDMENT BILL (NO. 5) 2001

 

 

NOTES ON CLAUSES

 

 

Clause 1   - Short Title - Customs Tariff Amendment Act (No. 5) 2001 .

 

Clause 2   - Commencement

 

                   Subclause 1 -        Provides that this Act commences on the day on which it receives the Royal Assent.

 

                   Subclause 2 -        Provides that Schedule 1 to this Act will commence on

1 January 2002.

 

Clause 3   - Schedules

 

This clause is the formal enabling provision for the Schedule to the Bill, providing that each Act specified in the Schedule is amended in accordance with the applicable items of the Schedule.   The clause also provides that other items of the Schedule have effect according to their own terms.

 

 



SUMMARY OF AMENDMENTS

 

 

Item 1 - Amendment of the Section 19 Table

 

Item 1 amends the Table in subsection 19(1) of the Customs Tariff Act 1995 (the Customs Tariff).  Section 19 of the Customs Tariff allows the customs rate of duty for certain customs subheadings to be adjusted automatically in line with movements in the Consumer Price Index when such movements affect the excise rate of duty for the corresponding excise item in the Excise Tariff Act 1921 .  The Table in section 19 contains a listing, for this purpose, of the paired customs tariff subheadings and excise items.

 

A number of Customs Tariff subheadings presently contained in the section 19 Table are being amended because of the changes to heading 2710 (refined petroleum products).  As a consequence, the Table is also being amended to reflect these changes.

 

Items 2-4 - Amendments to Chapter 1 (Live animals)

 

Item 2 amends Note 1(c) to replace “9508.00.00” with “9508”, to reflect the restructure of heading 9508.

 

Item 3 restructures heading 0101 (live horses, asses, mules and hinnies).  Subheading 0101.20.00 (asses, mules and hinnies) is deleted.  These animals transfer to subheading 0101.10.00 (pure-bred breeding animals) and 0101.90.00 (other).

 

Item 4 creates new subheadings within heading 0106 (other live animals) to separately identify primates, whales, reptiles and birds.  This change will facilitate the monitoring and control of these animals under the Convention on International Trade in Endangered Species of Flora and Fauna (CITES).

 

Items 5-6 - Amendments to Chapter 2 (Meat and edible meat offal)

 

Item 5 creates new subheadings within heading 0208 (meat and meat offal, fresh, chilled or frozen) to separately identify meat and meat offal of primates, whales and reptiles to facilitate the monitoring and control of these goods under CITES.

 

Item 6 creates new subheadings within heading 0210 (salted or smoked meat and meat offal) to separately identify meat and meat offal of primates, whales and reptiles to facilitate the monitoring and control of these goods under CITES.

 

Items 7-11 - Amendments to Chapter 3 (Fish, crustaceans and molluscs)

 

Item 7 amends Note 1 to Chapter 3 to clarify the intent that Chapter 3 does not include mammals (or the meat thereof) of heading 0106.

 

Item 8 creates new subheadings 0302.34.00, 0302.35.00 and 0302.36.00 (for fresh or chilled bigeye tuna, bluefin tuna and southern bluefin tuna, respectively) to facilitate the monitoring and control of these fish.



Item 9 splits subheading 0303.10.00 (Pacific salmon) to separately identify sockeye salmon (0303.11.00) and other (0303.19.00).

 

Item 10 creates new subheadings 0303.44.00, 0303.45.00 and 0303.46.00 (for frozen bigeye tuna, bluefin tuna and southern bluefin tuna, respectively) to facilitate the monitoring and control of these fish.

 

Item 11 clarifies subheading 0305.20.00 (livers and roes), by adding the words “of fish” in accordance with heading 0305.

 

Item 12 - Amendment to Chapter 5 (Products of animal origin)

 

Item 12 amends Note 3 to Chapter 5 to clarify the intent that “ivory” includes hippopotamus horns and teeth.

 

Items 13-16 - Amendments to Chapter 7 (Edible vegetables, roots and tubers)

 

Item 13 restructures subheading 0709.5 (fresh or chilled mushrooms) to separately identify mushrooms of the genus Agaricus (0709.51.00) and other mushrooms (0709.59.00).

 

Item 14 deletes subheading 0711.10.00 (provisionally preserved onions).  These goods transfer to 0711.90.00.

 

Item 15 creates new subheadings 0711.51.00 and 0711.59.00 to separately identify mushrooms of the genus Agaricus (0711.51.00) and other mushrooms (0711.59.00), when provisionally preserved.  These goods transfer from 0711.90.00.

 

Item 16 restructures subheading 0712.30.00 (dried mushrooms and truffles) to separately identify mushrooms of the genus Agaricus (0712.31.00), wood ears (0712.32.00), jelly fungi (0712.33.00) and other mushrooms and truffles (0712.39.00).

 

Items 17-20 - Amendments to Chapter 8 (Edible fruit and nuts)

 

Item 17 deletes subheading 0805.30.00 (fresh lemons and limes). 

 

Item 18 inserts subheading 0805.50.00, which expands the coverage of subheading 0805.30.00 to include limes of the species Citrus latifolia .

 

Item 19 creates new subheading 0810.60.00 to separately identify fresh durians.  These goods transfer from 0810.90.00.

 

Item 20 deletes subheading 0812.20.00 (frozen or cooked strawberries).  These goods transfer to subheading 0812.90.00.

 

Items 21-26 - Amendments to Chapter 11 (Products of the milling industry)

 

Item 21 amends paragraph (b) of Note 1 to clarify the intent that prepared groats of the cereals of Chapter 11 are classified in heading 1901.

Item 22 deletes subheading 1103.12.00 (cereal groats, meals and pellets of oats).  These goods transfer to subheading 1103.19.00.

 

Item 23 deletes subheading 1103.14.00 (cereal groats, meals and pellets of rice).  These goods transfer to subheading 1103.19.00.

 

Item 24 closes-up subheadings 1103.21.00 (pellets of wheat) and 1103.29.00 (pellets of other cereals) to 1103.20.00.

 

Item 25 deletes subheading 1104.11.00 (rolled or flaked grains of barley).  These goods transfer to subheading 1104.19.00.

 

Item 26 deletes subheading 1104.21.00 (other worked grains of barley).  These goods transfer to subheading 1104.29.00.

 

Items 27-34 - Amendments to Chapter 12 (Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit)

 

Item 27 creates a new Subheading Note to Chapter 12 to define “low erucic acid rape or colza seeds”.

 

Item 28 splits heading 1205.00.00 (rape or colza seeds) to separately identify low erucic acid rape or colza seeds (1205.10.00) and other (1205.90.00).

 

Item 29 deletes subheading 1207.92.00 (shea (karite) nuts).  These goods transfer to subheading 1207.99.00.

 

Item 30 restructures subheading 1209.1 (beet seed) to 1209.10.00 (sugar beet seed). 

 

Item 31 amends the text of subheading 1209.2.  The effect of this amendment is that beet seed, other than sugar beet seed of subheading 1209.10.00, transfers to subheading 1209.29.00.

 

Item 32 creates new subheadings within heading 1211 (parts of plants used in pharmacy etc) to facilitate the monitoring and control of certain narcotic drugs.  The new subheadings are 1211.30.00 (coca leaf) and 1211.40.00 (poppy straw).

 

Item 33 amends subheading 1212.30.00 (apricot, peach or plum stones and kernels) to clarify the intent that the subheading includes nectarine stones and kernels.

 

Item 34 deletes subheading 1212.92.00 (sugar cane, fresh, chilled, frozen or dried).  These goods transfer to subheading 1212.99.00.

 

 

 

 

 

 

Item 35 - Amendment to Chapter 13 (Lac; gums, resins and other vegetable saps and extracts)

 

Item 35 creates a new Note 1(f) to Chapter 13.  This Note excludes concentrates of poppy straw containing 50% alkaloids from Chapter 13.  These goods transfer to new subheading 2939.11.00.

 

Items 36-39 - Amendments to Chapter 14 (Vegetable products not elsewhere specified or included)

 

Item 36 amends Note 3 to replace “1402” with “1402.00.00”, to reflect the restructure of heading 1402.

 

Item 37 amends Note 4 to replace “1403” with “1403.00.00”, to reflect the restructure of heading 1403.

 

Item 38 closes-up subheadings 1402.10.00 and 1402.90.00 (kapok and other vegetable materials used primarily as stuffing) to 1402.00.00.

 

Item 39 closes-up subheadings 1403.10.00 and 1403.90.00 (broomcorn and other vegetable materials of a kind used primarily in brooms) to 1403.00.00.

 

Items 40-43 - Amendments to Chapter 15 (Animal or vegetable fats and oils)

 

Item 40 creates a new Subheading Note to Chapter 15 to define “low erucic acid rape or colza seed oil”.

 

Item 41 closes-up subheadings 1505.10.00 and 1505.90.00 (wool grease, crude and fatty substances derived therefrom) to 1505.00.00.

 

Item 42 restructures subheading 1514 (rape, colza or mustard oil) to separately identify low erucic acid rape or colza oil (1514.11.00 and 1514.19.00) and other oil (1514.91.00 and 1514.99.00).

 

Item 43 deletes subheading 1515.60.00 (jojoba oil and its fractions).  These goods transfer to subheading 1515.90.00.

 

Items 44-46 - Amendments to Chapter 17 (Sugars and sugar confectionery)

 

Item 44 amends subheading 1702.40.00 (certain glucose and glucose syrup) to clarify the intent that the subheading does not include invert sugar.

 

Item 45 amends subheading 1702.60.00 (certain fructose and fructose syrup) to clarify the intent that the subheading does not include invert sugar.

 

Item 46 amends subheading 1702.90 (other sugar and sugar syrup blends) to clarify the intent that the subheading includes such goods containing in the dry state 50% by weight of fructose.

 

Item 47-51 - Amendments to Chapter 19 (Preparations of cereals, flour, starch or milk; pastrycooks' products)

 

Item 47 amends Note 2 to Chapter 19 to add “groats” to the definitions of flour and meal. 

 

Items 48 and 49 amend headings 1901 (food preparations of flour and meal etc) and 1904 (foods obtained by the roasting of cereal products), respectively, to include a reference to cereal groats. 

 

These changes and the change to Note 2 to Chapter 19 clarify the intent that food preparations based on cereal groats, as well as flour and meal etc, are classified in Chapter 19.

 

Item 50 creates a new subheading 1904.30.00 covering bulgur wheat.

 

Item 51 splits subheading 1905.30.00 into new subheadings 1905.31.00 (sweet biscuits) and 1905.32.00 (waffles and wafers) to enable these goods to be separately identified.

 

Items 52-58 - Amendments to Chapter 20 (Preparations of vegetables, fruit, nuts or other parts of plants)

 

Item 52 inserts a new Note 5 to Chapter 20 to provide a definition of the term “obtained by cooking” (meaning obtained by heat treatment).  The new definition ensures uniformity between the English and French translations of the Harmonized Tariff.  The new definition is in accord with the dictionary definition of “cooked” which has been used by the Australian Customs Service, when required.  The new definition will not affect the classification of goods in the Australian Customs Tariff.

 

Present Note 5 is renumbered as Note 6.

 

Item 53 inserts a new Subheading Note 3 to Chapter 20 to provide a definition of “Brix value”.  The definition is used to identify “concentrated” juices in a number of subheadings in Chapter 20, based on their Brix value.

 

Item 54 deletes subheading 2001.20.00 (onions preserved by vinegar).  These goods transfer to 2001.90.10.  Goods of 2001.90.00 (other fruit and vegetables preserved by vinegar) transfer to 2001.90.90.

 

Item 55 restructures heading 2003 (mushrooms and truffles otherwise prepared or preserved) to separately identify mushrooms of the genus Agaricus (2003.10.00) and other mushrooms (2003.90.00).

 

Item 56 amends the text of heading 2007 (jams, fruit jellies, marmalades etc, obtained by cooking) to align it with the new definition in Chapter 20, Note 5.

 

Item 57 amends subheading 2008.70.00 (peaches, otherwise prepared or preserved) to clarify the intent that the subheading includes nectarines.

 

Item 58 restructures heading 2009 (fruit and vegetable juices).  New subheadings are created to separately identify certain concentrated juices as defined by their Brix value.  (Refer to Subheading Note 3).  For example, concentrated orange juice falls to new subheading 2009.19.00 and concentrated pineapple juice to 2009.49.00.

 

Items 59-61 - Amendments to Chapter 23 (Residues and waste from the food industries; prepared animal fodder)

 

Item 59 creates a new Subheading Note 1 to Chapter 23 to define “low erucic acid rape or colza seeds”.

 

Item 60 splits heading 2306.40.00 (residues of rape or colza seeds) to separately identify low erucic acid rape or colza seed residues (2306.41.00) and other (2306.49.00).

 

Item 61 closes-up subheadings 2308.10.00 (acorns and horse-chestnuts) and 2308.90.00 (other vegetable materials used for animal feeding) to 2308.00.00.

 

Items 62-65 - Amendments to Chapter 25 (Salt; sulphur; earths and stone etc)

 

Item 62 amends Note 4 to Chapter 25.  This Note defines the goods, which are classified in heading 2530 (mineral substances not elsewhere specified or included).  The definition is amended to clarify the intent that broken brick or concrete, as well as broken pottery, is included in heading 2530.

 

Item 63 amends heading 2518 (dolomite).  The text of the heading and its subheadings is amended to include references to sintered dolomite and to replace the term “agglomerated dolomite” with “ramming mix”.  These changes do not affect the classification of any goods.

 

Item 64 deletes subheading 2527.00.00 (natural cryolite and natural chiolite).  These goods transfer to subheading 2530.90.00.

 

Item 65 deletes subheading 2530.40.00 (natural micaceous iron oxides).  These goods transfer to subheading 2530.90.00.

 

Items 66-75 - Amendments to Chapter 26 (Ores, slag and ash)

 

Item 66 amends Note 1 to Chapter 26 to create a new Note 1(c).  This Note clarifies the intent that sludges from petroleum storage tanks consisting mainly of petroleum oils are excluded from Chapter 26 and are classified in heading 2710.

 

Item 67 reletters present Notes 1(c) to 1(f) of Chapter 26 as 1(d) to 1(g), respectively.

 

Item 68 amends Note 3 to Chapter 26.  This Note defines the goods (ash and residues of a kind used for the extraction of metals), which are classified in heading 2620.  The scope of the Note is expanded to cover ash and residues containing arsenic.

 

Item 69 creates a new Subheading Note 1 to Chapter 26.  This Note specifies that leaded gasoline sludges consisting essentially of lead or of lead compounds are to be classified in subheading 2620.21.00.

 

Item 69 also creates a new Subheading Note 2 to Chapter 26.  This Note specifies that ash and residues containing arsenic, mercury or thallium are to be classified in subheading 2620.60.00.

 

Item 70 amends the text of heading 2620 (ash and residues containing metal or metal compounds) to include a reference to arsenic, reflecting the amendment to Note 3 to Chapter 26.

 

Items 71 to 74 restructure heading 2620 (ash and residues containing metal or metal compounds).  The new structure is based on the expansion of the scope of the heading as defined in Note 3 to Chapter 26.  Item 71 creates new subheadings 2620.21.00 (leaded gasoline sludges and leaded anti-knock compound sludges) and 2620.29.00 (other wastes containing lead).  Item 72 repeals subheading 2620.50.00 (ash and residues containing mainly vanadium).  These goods transfer to subheading 2620.99.00.  Item 73 creates a new subheading 2620.60.00 for wastes containing arsenic, mercury or thallium.  Item 74 creates a new subheading 2620.91.00 for wastes containing antimony, beryllium, cadmium or chromium.

 

Item 75 restructures heading 2621 (other slag and ash) to separately identify ash and residues from incinerated municipal waste (2621.10.00) and other wastes (2621.90.00).

 

Items 76-82 - Amendments to Chapter 27 (Mineral fuels, mineral oils and products of their distillation)

 

Item 76 creates a new Note 3 to Chapter 27 to define “waste oils”.  The definition includes used oils, sludge oils from petroleum storage tanks, oils mixed with water, and oils no longer fit for use as primary products.

 

Item 77 amends Subheading Note 3 to Chapter 27.  This item amends the spelling of “benzol”, “toluol” and “xylol” to conform to international practice.

 

Item 78 creates a new Subheading Note 4 to Chapter 27.  The Note defines “light oils” of subheading 2710.11.

 

Items 79 to 81 amend subheadings 2707.10.00, 2707.20 and 2707.30.  The spelling of “benzol”, “toluol” and “xylol” in these subheadings is amended to conform to international practice.

 

Item 82 restructures heading 2710 (refined and partly refined petroleum oils and fuels and preparations obtained from these oils).  Heading 2710 is divided into “non-waste oils” (2710.1) and “waste oils” (2710.9).  The definition of “waste oils” is provided in Chapter 27, Note 3.

 

Non-waste oils are further subdivided into light oils (2710.11) and heavy oils (2710.19).  The definition of light oils is provided in Chapter 27, Subheading

Note 4.

 

Following consultation with representatives of the petroleum industry, the goods in present heading 2710 have been divided into light and heavy oils according to whether they meet the definition of light oils. 

 

New subheadings have been created for light oils as follows:  2710.11.6 (gasoline and other petroleum or shale spirit having a flash point less than 0 degrees Celsius, including avgas) and 2710.11.7 (other refined or partly refined petroleum products and mineral turpentine).

 

New subheadings have been created for heavy oils as follows:  2710.19.1 (topped or enriched crudes), 2710.19.20 (diesel oils and fuels), 2710.19.3 (heating oil, lighting and power kerosene), 2710.19.40 (kerosene for use as a fuel in aircraft (avtur)), 2710.19.7 (other refined or partly refined petroleum products) and 2710.19.9 (other, including lubricants, hydraulic fluids and transformer oils).

In each case, the present Customs duties have been transferred to the new subheadings.

 

Waste oils are further subdivided into those oils and fuels containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs) (2710.91) and other waste oils (2710.99). 

 

At present, waste oils when imported, are classified with non-waste oils, assuming that the waste oils can be identified for classification purposes.  As such, waste oils are subject to the same Customs duties as non-waste oils.  It is considered unlikely that any significant quantity of waste oil will be imported into Australia.  Such goods may, in some cases, be subject to import prohibitions.

 

It is also recognised that the possibility also exists for a particular petroleum oil to be unintentionally (in manufacture) or deliberately, contaminated (for example, with PCBs).  Such an oil could still be used for its primary purpose, but for the purposes of the Customs Tariff would be considered a waste oil. 

 

For this reason, the existing tariff structure and duty rates in 2710 have been translated fully to the new subheadings within 2710.91 and 2710.99.  While this has the effect of expanding and complicating the Customs Tariff, it is considered to be a necessary step to prevent the evasion of the payment of Customs duty.

 

The changes in heading 2710 preserve the existing duty rates (including the Product Stewardship (Waste Oil) Levy) for petroleum oils and fuels.

 

Item 83-94 - Amendments to Chapter 28 (Inorganic chemicals)

 

Item 83 amends Chapter 28, Note 3(c) to clarify the intent that glass frit and other glass in the form of powder is not classified in Chapter 28.

 

Item 84 restructures subheadings 2805.1 (alkali metals) and 2805.2 (alkaline-earth metals).  New subheadings 2805.11.00 (sodium), 2805.12.00 (calcium) and 2805.19.00 (other) are created.

 

Item 85 amends the text of heading 2809 (polyphosphoric acids etc), to clarify the intent that the heading covers these goods whether or not chemically defined.  This is in accordance with Additional Note 1 to Chapter 28.

 

Item 86 combines subheadings 2816.20.00 and 2816.30.00 into new subheading 2816.40.00 (oxides, hydroxides and peroxides of strontium or barium).

 

Item 87 deletes subheading 2827.38.00 (barium chloride).  These goods transfer to subheading 2827.39.00.

 

Item 88 amends the text of heading 2830 (sulphides and polysulphides), to clarify the intent that the heading covers these goods whether or not chemically defined.  This is in accordance with Additional Note 1 to Chapter 28.

 

Item 89 deletes subheading 2834.22.00 (nitrites and nitrates of bismuth).  These goods transfer to subheading 2834.29.00.

 

Item 90 amends the text of heading 2835 (polyphosphates etc) to clarify the intent that the heading covers these goods whether or not chemically defined.  This is in accordance with Additional Note 1 to Chapter 28.

 

Item 91 amends the text of subheading 2836.70.00 (lead carbonate) to read “lead carbonates”.

 

Item 92 deletes subheading 2841.40.00 (potassium dichromate).  These goods transfer to subheading 2841.50.10.  Goods of the present 2841.50.00 (other chromates and dichromates) transfer to 2841.50.90.

 

Item 93 amends the text of heading 2842 (other salts of inorganic acids) to clarify the intent that the heading includes aluminosilicates.  However, these goods when not chemically defined are classified in subheading 3824.90.90 and transfer from this subheading to 2842.

 

Item 94 splits subheading 2842.10.00 (double or complex silicates) to separately identify aluminosilicates, not chemically defined, which transfer from 3824.90.90.  Other goods of 2842.10.00 transfer to 2842.10.90.

 

Items 95-133 - Amendments to Chapter 29 (Organic chemicals)

 

General comments

 

The changes in Chapter 29 are in large part designed to separately identify various narcotic drugs and psychotropic substances.  For example, a new subheading 2939.91.00 has been created for cocaine and related substances.  Previously, these goods were described as “other vegetable alkaloids”, and were not separately identifiable.  These changes will facilitate the monitoring and control of narcotic drugs and psychotropic substances.

 

In many cases, the substances so identified have the abbreviation “INN” after them, for example, “pethidine (INN)” in subheading 2933.33.00.  INN stands for International Nonproprietary Name and is the commonly used term for the particular substance, but excluding brand names.

 

Item 95 amends Note 1(c) to clarify the intent that Chapter 29 covers sugar acetals, as well as sugar ethers and esters.

 

Item 96 inserts a new Note 8 to Chapter 29 to define “hormones” and the term “used primarily as hormones” for the purposes of heading 2937.  In particular, hormones are defined to include hormone-releasing or stimulating factors and structural analogues used primarily for their hormonal effect.

 

Item 97 deletes subheading 2903.16.00 (propylene dichloride and dichlorobutanes).  These goods transfer to subheading 2903.19.00 (other halogenated derivatives of hydrocarbons).

 

Item 98 creates a new subheading 2905.51.00 to separately identify ethchlorvynol (INN).  Other goods presently classified in 2905.50.00 transfer to 2905.59.00.

 

Item 99 amends the text of subheading 2907.2 (polyphenols) to also include phenol-alcohols. 

 

Item 100 deletes subheading 2907.30.00 and, with the deletion of this subheading, phenol-alcohols presently classified in this subheading transfer to subheading 2907.29.00.

 

Item 101 amends the text of subheading 2915.60.00 (butyric and valeric acids) to reflect modern chemical terminology (butanoic and pentanoic acids, respectively).

 

Item 102 deletes subheading 2918.17.00 (mandelic acid).  These goods transfer to subheading 2918.19.00 (other carboxylic acids).

 

Item 103 amends the text of Sub-Chapter VIII of Chapter 29 (esters of inorganic acids) to clarify the intent that the Sub-Chapter applies to esters of inorganic acids of non-metals.

 

Item 104 amends the text of heading 2920 (esters of other inorganic acids) to clarify the intent that the heading applies to esters of inorganic acids of non-metals.

 

Item 105 creates a new subheading 2921.46.00 to separately identify a range of narcotic drugs and psychotropic substances, for example, amfetamine (INN).  These goods transfer from 2921.49.00.

 

Item 106 clarifies the text of subheading 2922.1 (amino-alcohols).

 

Item 107 creates a new subheading 2922.14 to separately identify dextropropoxyphene and its salts.  These goods transfer from 2922.19.00.

 

Item 108 clarifies the text of subheading 2922.2 (amino-naphthols etc).

 

Item 109 splits subheading 2922.30.00 (amino-aldehydes etc) to separately identify amfepramone (INN), methadone (INN) and normethadone (INN) (2922.31.00) and other (2922.39.00).

 

Item 110 clarifies the text of subheading 2922.4 (amino-acids etc).

 

Item 111 creates a new subheading 2922.44.00 to separately identify tilidine (INN) and its salts.  These goods transfer from 2922.49.00.

 

Item 112 amends the text of heading 2923 (quaternary ammonium salts, lecithins and other phosphoaminolipids) to clarify the intent that the heading covers phosphoaminolipids, whether or not chemically defined.

 

Item 113 splits subheading 2924.10.00 (acyclic amides) to separately identify meprobamate (INN) (2924.11.00) and other (2924.19.00).

 

Item 114 expands the scope of subheading 2924.22.00 (2-acetamidobenzoic acid) to include salts which transfer from 2924.29.00.  The subheading has been renumbered as 2924.23.00.

 

Item 115 creates a new subheading 2924.24.00 to separately identify ethinamate (INN).  These goods transfer from 2925.29.00.  It also creates a new subheading 2925.12.00 to separately identify glutethimide (INN).  These goods transfer from 2924.19.00.

 

Item 116 creates a new subheading 2926.30.00 to separately identify fenproporex (INN) and a methadone (INN) intermediate.  These goods transfer from 2926.90.00.

 

Item 117 creates a new subheading 2932.95.00 to separately identify tetrahydrocannabinols.  These goods transfer from 2932.99.00.

 

Item 118 creates a new subheading 2933.33.00 to separately identify a range of narcotic drugs and psychotropic substances including pethidine (INN) etc.  These goods transfer from 2933.39.00.

 

Item 119 splits subheading 2933.40.00 (compounds containing a quinoline or isoquinoline ring-system) to separately identify levorphanol (INN) (2933.41.00) and other (2933.49.00).

 

Item 120 creates new subheadings 2933.52.00, 2933.53.00, 2933.54.00 and 2933.55.00 to separately identify barbituric acid, its salts and related substances.  These goods transfer from subheadings 2933.51.00 and 2933.59.00.

 

Item 121 creates a new subheading 2933.72.00 to separately identify clobazam (INN) and methyprylon (INN).  These goods transfer from 2933.79.00.

Item 122 splits subheading 2933.90.00 (organic compounds containing a quinoline ring) to separately identify a range of narcotic drugs and psychotropic substances, for example diazepam (INN), (2933.91.00) and other (2933.99.00).

 

Item 123 amends the text of heading 2934 (nucleic acids), to clarify the intent that the heading covers these goods whether or not chemically defined.

 

Item 124 clarifies the text of subheading 2934.20.00 (compounds containing a benzothiazole ring-system).

 

Item 125 clarifies the text of subheading 2934.30.00 (compounds containing a phenothiazine ring-system).

 

Item 126 splits subheading 2934.90.00 (other heterocyclic compounds) to separately identify a range of narcotic drugs and psychotropic substances, for example aminorex (INN), (2933.91.00) and other (2933.99.00).

 

Item 127 restructures heading 2937 (hormones and derivatives).  The scope of the heading has been expanded in line with the new definition of hormones in Note 8 to Chapter 29.  The heading covers hormones, prostaglandins, thromboxanes and leukotrienes, whether natural or reproduced by synthesis.  The heading also includes derivatives and structural analogues of the above goods.  Goods presently classified in heading 2937 remain in that (restructured) heading.  A range of goods from other headings of Chapter 29 also transfer into 2937.  New subheading 2937.50 (prostaglandins, thromboxanes and leukotrienes) has been split to separately identify those products based on the carboxylic acids of 2918.90.00 to preserve the duty rate of 5% of these goods.

 

Item 128 splits subheading 2939.10.00 (alkaloids of opium and their derivatives) to separately identify a range of narcotic drugs and psychotropic substances, including morphine (2939.11.00) and other (2939.19.00).  Subheading 2939.11.00 also includes concentrates of poppy straw that transfer from subheading 1302.11.00.

 

Item 129 creates a new subheading 2939.43.00 to separately identify cathine (INN).  These goods transfer from 2939.49.00.

 

Item 130 splits subheading 2939.50.00 (theophylline and aminophylline and derivatives) to separately identify fenetyline (INN) (2939.51.00) and other (2939.59.00).

 

Item 131 deletes subheading 2939.70.00 (nicotine and its salts).  These goods transfer to subheading 2939.99.00.

 

Item 132 splits subheading 2939.90.00 (other vegetable alkaloids) to separately identify cocaine, and various amfetamines (2939.91.00) and other (2939.99.00).

 

Item 133 amends heading 2940 to clarify the intent that this heading covers sugar acetals, as well as sugar ethers and esters.  This reflects the change to Note 1(c) to Chapter 29.

Items 134-138 - Amendments to Chapter 30 (Pharmaceutical products)

 

Item 134 amends Note 1(a) to clarify the intent that nutritional preparations for intravenous administration are included in Chapter 30.

 

Item 135 amends Note 4 to Chapter 30.  This Note defines a range of pharmaceutical products, for example, sterile suture materials and blood grouping reagents that are to be classified in heading 3006.  The range of goods has been expanded to include gel preparations that are used in human or veterinary operations etc as lubricants for parts of the body.  Also included are waste pharmaceuticals, defined as pharmaceutical products which are unsuitable for their original purpose.  The definition of chemical contraceptives (in Note 4(h)) based on hormones of heading 2937 has also been expanded to reflect the increased coverage of that heading.

 

Item 136 amends the text of heading 3004 (medicaments in measured doses or in forms or packings for retail sale) to clarify the intent that the heading includes goods in the form of transdermal administration systems.

 

Item 137 amends the text of subheading 3004.32.00 (medicaments based on corticosteroid hormones) to include derivatives and structural analogues of these goods.  The additional goods transfer from subheading 3004.39.00.

 

Item 138 amends the text of subheading 3006.60.00 (chemical contraceptives based on hormones) to reflect the change in heading 2937.

 

Item 138 creates a new subheading 3006.70.00 (gel preparations used in human or veterinary operations etc as lubricants for parts of the body).  (Refer to comments on Note 4 to Chapter 30).  These goods transfer from 3824.90.90.

 

Item 138 also creates a new subheading 3006.80 (waste pharmaceuticals).  These goods are defined in new Note 4(k) to Chapter 30.  These goods transfer mainly from other subheadings of Chapter 30, but also 3824.90.90.  New subheading splits have been created within 3006.80 to preserve duty rates.

 

Item 139 - Amendments to Chapter 32 (Tanning or dyeing extracts; paints and pigments etc)

 

Item 139 makes minor amendments to the text of subheading 3206.11.00 (pigments containing titanium dioxide) to replace the term “on the dry weight” with “on the dry matter”.

 

Items 140-142 - Amendments to Chapter 34 (Soap, washing preparations, waxes etc)

 

Item 140 amends the text of heading 3401 (soap and organic surface-active preparations) to include organic surface-active products and preparations for washing the skin, in liquid or cream form and put up for retail sale. 

 

Item 141 creates a new subheading 3401.30.00 to separately identify organic surface-active products and preparations for washing the skin, in liquid or cream form and put up for retail sale.  These goods transfer from 3402.20.00.

 

Item 142 amends the text of subheading 3404.20.00 (waxes of poly(oxyethylene) (polyethylene glycol)) to reflect current terminology.

 

Item 143 - Amendment to Chapter 35 (Albuminoidal substances, glues etc)

 

Item 143 amends the text of subheading 3506.91.00 (adhesives based on rubber or plastics) to define plastics as “the polymers of headings 3901 to 3913”.

 

Item 144 - Amendments to Chapter 37 (Photographic or cinematographic goods)

 

Item 144 amalgamates subheadings 3702.91.00 and 3702.92.00 into 3702.91.00.  The revised subheading covers sensitised, unexposed photographic film, in rolls, for black and white photography, of a width not exceeding 16 mm and of any length.

 

Items 145-157 - Amendments to Chapter 38 (Miscellaneous chemical products)

 

Item 145 inserts a new Note 1(a)(4) to Chapter 38.  This new Note allows certified reference materials (defined in new Note 2) to be classified in Chapter 38, irrespective of the existing exclusions for the Chapter.  The item also renumbers present Note 1(a)(4) as Note 1(a)(5).  The text of Note 1(a)(5) is also amended to reflect the renumbering of Note 2.

 

Item 146 inserts a new Note 1(c) to clarify the intent that ash and residues containing metals or arsenic are excluded from Chapter 38 and are classified in heading 2620.  This exclusion is in line with the definition of waste materials in Note 3 to

Chapter 26.

 

Item 147 reletters Notes 1(c) and 1(d) as Notes 1(d) and 1(e), respectively.

 

Item 148 inserts a new Note 2 to define certified reference materials.  Certified reference materials means those materials and substances which are accompanied by a certificate indicating the values of certified properties of the materials, the methods used to determine these values and the degree of certainty associated with each value, and which are suitable for analytical, calibrating or referencing purposes.

 

The Note also specifies that for the classification of certified reference materials, heading 3822 is to take precedence over any other heading in the Customs Tariff.  This provision does not apply to inorganic chemicals of Chapter 28 or organic chemicals of Chapter 29.

 

Item 149 renumbers present Note 2 as Note 3.

 

Item 150 inserts new Notes 4, 5 and 6.  Note 4 defines “municipal waste”.  Municipal waste means waste collected from households, hotels, road and pavement sweepings etc.  Municipal waste may include a wide variety of materials, but excludes, inter alia , industrial waste, waste pharmaceuticals and clinical waste.

 

New Note 5 defines “sewage sludge”.  Sewage sludge means sludge arising from urban effluent treatment plants.  It excludes sludge suitable for use as fertilisers.

 

New note 6 defines “other wastes” including “clinical waste”.  Other wastes also include “waste organic solvents” (see comments for Subheading Note 1) and wastes of pickling liquors etc.

 

Clinical waste means waste arising from medical, dental or veterinary etc procedures or treatment which may contain pathogens or pharmaceutical substances and require special disposal procedures.  Clinical waste includes soiled dressings, used gloves and used syringes.

 

Item 151 inserts a new Subheading Note 1.  This Note further defines waste organic solvents as wastes which contain mainly organic solvents which are not fit for further use as primary products.

 

Item 152 restructures heading 3817.  Present subheadings 3817.10 (mixed alkylbenzenes) and 3817.20.00 (mixed alkylnaphthalenes) have been combined.  New subheading splits 3817.00.1 (mixed alkylbenzenes) and 3817.00.20 (mixed alkylnaphthalenes) have been created to separately identify these goods and to preserve existing duty rates.

 

Item 153 amends the text of heading 3822 (diagnostic or laboratory reagents etc) to include certified reference materials.  These goods have been defined in new Note 2 to Chapter 38.

 

Item 154 amends the text of subheading 3822.00.3 (diagnostic or laboratory reagents on a backing of paper or paperboard).  The present text refers to goods in the forms described in Note 7(A) to Chapter 48 (paper and paper products).  As Note 7(A) is being amended and renumbered, its provisions have been set out in the text of subheading 3822.00.3 to preserve the coverage of goods of that subheading.

 

Item 155 creates a new subheading 3822.00.50 to capture certified reference materials (refer also to comments on Note 2 to Chapter 38).  This subheading is necessary because of the specification that all certified reference materials are to be classified in heading 3822.  Certified reference materials may include, but not be limited to, a wide variety of substances, for example, foods, metals, textile materials, plastics etc.  These goods are classified within their own subheadings of the Customs Tariff and have their own duty rates.

Because it is not possible to specify all certified reference materials, or potential certified reference materials, it is not possible to provide subheading splits within heading 3822 to separately identify each of these materials and so preserve their duty rates.

 

The definition of certified reference materials is very similar to that of “reference materials” specified in item 63 of Schedule 4 of the Customs Tariff.  This item provides a free rate of duty for reference materials, one or more of whose property values is sufficiently homogeneous or well established to be used for calibrating, analytical and other purposes.

 

No certificate is required for use of item 63.  This item therefore has a wider coverage than “certified reference materials” defined in Note 2 to Chapter 38.  For this reason, materials that meet the requirements of the definition of “certified reference materials” in Chapter 38 would also meet the requirements of item 63 and be eligible for a free rate of duty.

 

New subheading 3822.00.50 has therefore been assigned a free rate of duty, even though some of the goods which will be classified in this subheading nominally will have a higher rate of duty.  Those goods that do not meet the definition of “certified reference materials” may continue to be entered under item 63.

 

Item 156 amends the text of heading 3824 to remove “residual products of the chemical and allied industries” from the coverage of that heading.  These goods transfer to newly created heading 3825.

 

Item 157 creates a new heading 3825 (residual products of the chemical and allied industries, not elsewhere specified or included).  Within this heading, new subheadings 3825.10.00 and 3825.20.00 cover municipal waste and sewage sludge respectively.  These goods are defined in Notes 4 and 5 to Chapter 38 and transfer from 3824.90.90.

 

New subheading 3825.30 applies to clinical waste, as defined in Note 6(a) to Chapter 38.  These goods transfer from several headings of the Customs Tariff, including waste gauze and bandages from heading 3005, surgical gloves from subheading 4015.11.00, used syringes, needles and catheters from heading 9018 and other from 3824.90.90.  New subheadings have been created within 3825.30 to preserve the duty rates of these goods.

 

New subheadings 3825.41.00 and 3825.49.00 cover waste organic solvents, as defined in Note 6(b) and Subheading Note 1 to Chapter 38.  These goods transfer from subheading 3824.90.90.

 

New subheading 3825.50.00 covers waste of metal pickling liquors, hydraulic fluids etc.  These goods are defined in Note 6(c) to Chapter 38 and transfer from 3824.90.90.

 

New subheadings 3825.6 and 3825.90.00 cover other wastes of the chemical and allied industries and other chemicals not specified elsewhere in the Customs Tariff. These goods are defined in Note 6(d) to Chapter 38 and transfer from 3824.90.90.

 

Items 158-172 - Amendments to Chapter 39 (Plastics and articles thereof)

 

Items 158 and 159 create a new Subheading Note 2 to Chapter 39.  This Subheading Note applies to new subheading 3920.43.00 (plates, sheets, strip and film etc of vinyl chloride containing by weight not less than 6% of plasticisers) and specifies that the term “plasticisers” includes secondary plasticisers.

 

Item 160 amends the text of subheading 3904.10.00 to replace the term “polyvinyl chloride” with “poly(vinyl chloride)” to reflect current terminology.

 

Item 161 amends the text of subheading 3904.2 to replace the term “polyvinyl chloride” with “poly(vinyl chloride)” to reflect current terminology.

 

Item 162 amends the text of subheading 3905.1 to replace the term “polyvinyl acetate” with “poly(vinyl acetate)” to reflect current terminology.

 

Item 163 amends the text of subheading 3905.30.00 to replace the term “polyvinyl alcohol” with “poly(vinyl alcohol)” to reflect current terminology.

 

Item 164 amends the text of subheading 3906.10.00 to replace the term “polymethyl methacrylate” with “poly(methyl methacrylate)” to reflect current terminology.

 

Item 165 amends the text of subheading 3907.60.00 to replace the term “polyethylene terephthalate” with “poly(ethylene terephthalate)” to reflect current terminology.

 

Item 166 restructures subheading 3920.4 (plates, sheets, strip and film etc of polymers of vinyl chloride) to create two new subheadings, 3920.43.00 (containing by weight not less than 6% of plasticisers) and 3920.49.00 (other).  Subheading Note 2 refers.

 

Item 167 amends the text of subheading 3920.51.00 to replace the term “polymethyl methacrylate” with “poly(methyl methacrylate)” to reflect current terminology.

 

Item 168 amends the text of subheading 3920.62.00 to replace the term “polyethylene terephthalate” with “poly(ethylene terephthalate)” to reflect current terminology.

 

Item 169 amends the text of subheading 3920.91.00 to replace the term “polyvinyl butyral” with “poly(vinyl butyral)” to reflect current terminology.

 

Item 170 amends the text of heading 3922 (baths, wash-basins and similar sanitary ware, of plastics) to clarify the intent that the heading includes sinks of plastics.

 

Item 171 amends the text of subheading 3922.10.00 (baths, shower-baths and wash-basins, of plastics) to include sinks in this subheading.  These goods transfer from 3922.90.00.

 

Item 172 amends the text of subheading 3926.20 (articles of apparel and clothing accessories of plastics) to clarify the intent that mittens and mitts, as well as gloves, are included in the coverage of the subheading.

 

Items 173-181 - Amendments to Chapter 40 (Rubber and articles thereof)

 

Item 173 amends Note 2(f) to Chapter 40.  Note 2 to Chapter 40 lists the exclusions to that Chapter.  The effect of the amendment is to permit the classification in Chapter 40 of sports mittens and mitts.  Previously, these goods were classified in Chapter 95 as sporting equipment.

 

Item 174 restructures heading 4009 (tubes, pipes and hoses).  The heading has been restructured to provide the same classification detail for tubes, pipes and hoses with fittings as is presently provided for these goods without fittings.

 

Item 175 restructures subheading 4010.2 (transmission belts or belting).  This subheading has been restructured and renumbered as 4010.3 to provide greater definition for endless transmission belts of trapezoidal cross-section (V-belts).

 

Item 176 restructures subheading 4011.9 (pneumatic tyres).  Subheading 4011.91.00 has been renumbered as 4011.6 and new subheadings 4011.61.00, 4011.62.00, 4011.63.00 and 4011.69.00 have been created to separately identify tyres with a “herring-bone” pattern used on agricultural, industrial and other vehicles.

 

The item also restructures subheading 4011.9.  New subheadings 4011.92.00, 4011.93.00, 4011.94.00 and 4011.99.00 have been created to separately identify other tyres used on agricultural, industrial and other vehicles.

 

Item 177 splits subheading 4012.10.00 (retreaded or used pneumatic tyres of rubber).  New subheadings 4012.11.00, 4012.12.00, 4012.13.00 and 4012.19.00 have been created to separately identify retreaded tyres used on motor cars, buses or lorries, aircraft and other vehicles.

 

Item 178 amends the text of heading 4015 (articles of apparel and clothing accessories) to include mittens and mitts within the coverage of the heading.

 

Item 179 amends the text of subheading 4015.1 (gloves) to include mittens and mitts within the coverage of the subheading.  As a result of this change, mittens and mitts transfer to subheadings 4015.11.00 (surgical) and 4015.19.00 (other) from subheading 4015.90.10.

 

Item 180 splits subheading 4015.19.00 (non-surgical gloves).  As a result of the amendment of Note 2(f) to Chapter 40, rubber mittens and mitts for use in sports transfer from subheading 9506.99.90 (other sporting equipment) to 4015.19.  A new subheading 4015.19.10 has been created for these goods.  Goods presently classified in 4015.19.00 transfer to new subheading 4015.19.90.

 

Item 181 amends the text of subheading 4015.90.10 (diving dress etc; mittens and mitts) to delete the reference to mittens and mitts.

 

Items 182-190 - Amendments to Chapter 41 (Raw hides and skins (other than furskins) and leather)

 

Item 182 inserts a new Note 2 into Chapter 41.  Paragraph (A) of the new Note specifies that headings 4104 to 4106 (leather of bovine animals, sheep or goats or other animals) do not apply to hides and skins which have undergone a tanning process which is reversible.  Such goods are to be classified as raw hides or skins in headings 4101 to 4103, as appropriate.

 

Paragraph B of the Note is a clarification that the term “crust” includes those hides and skins that have been retanned, coloured or fat-liquored prior to drying.

 

Item 182 also renumbers present Note 2 as Note 3.  The reference to 4111 is replaced with 4115 to reflect the restructure of the Chapter.

 

Item 183 restructures heading 4101 (raw hides and skins of bovine or equine animals).  The text of the heading is amended to clarify the intent that “bovine” includes hides and skins of buffalo.  The existing subheadings of the heading are replaced by new subheadings. 

 

New subheading 4101.20.00 applies to whole hides and skins of calves.  The weight criterion has been increased in subheading 4101.10.00 from 14 kg, when fresh, to

16 kg.  This reflects the trend of increasing weight for calves.  Hides and skins which have undergone a reversible tanning process also transfer to this subheading from their present classifications in heading 4104 (leather of bovine or equine animals), as a result of new Note 2(A).  The relevant subheadings are 4104.10.10, 4104.21.00, 4104.22.00 and 4104.29.10 which specify pre-tanned leather.

 

New subheading 4101.50.00 applies to other whole hides and skins of bovine and equine animals.  The subheading also includes hides and skins that have undergone a reversible tanning process.  These hides and skins transfer to this subheading from their present classifications in heading 4104 (leather of bovine or equine animals), as a result of new Note 2(A).  The relevant subheadings are 4104.21.00, 4104.22.00 and 4104.29.10 which specify pre-tanned leather.

 

New subheading 4101.90.00 applies to other parts of hides and skins of bovine and equine animals and includes butts, bends and bellies.  The subheading also includes hides and skins that have undergone a reversible tanning process.  These hides and skins transfer to this subheading from their present classifications in heading 4104 (leather of bovine or equine animals), as a result of new Note 2(A).  The relevant subheadings are 4104.21.00, 4104.22.00 and 4104.29.10 which specify pre-tanned leather.

 

Item 184 re-inserts subheading 4102.2.  Heading 4102 (raw hides of sheep and lambs) has not been restructured.  However, because of the amendment in item 182, skins which have undergone a reversible tanning process transfer to subheadings 4102.21.00 and 4102.29.00 (without wool on) from their present classifications in heading 4105 (sheep or lamb skin leather), as a result of new Note 2(A).  The relevant subheadings are 4105.11.00 and 4105.12.00 which specify pre-tanned goods.

Item 185 restructures heading 4103 (raw hides and skins of other animals).

 

Subheading 4103.10.00 continues to apply to hides and skins of goats and kids.  Such skins which have undergone a reversible tanning process transfer to this subheading from their present classifications in heading 4106 (goat or kid leather), as a result of new Note 2(A).  The relevant subheadings are 4106.11.00 and 4106.12.00 which specify pre-tanned goods.

 

Subheading 4103.20 applies to skins of reptiles.  Such skins which have undergone a reversible tanning process transfer to this subheading from their present classifications in heading 4107 (leather of other animals), as a result of new Note 2(A).  The relevant subheadings are 4107.21.00 and 4107.29.00.  Subheading 4103.20 has been split to 4103.20.10 (goods which have undergone a reversible tanning process other than vegetable pre-tanning) and 4103.20.90 (other).

 

New subheading 4103.30 applies to hides and skins of swine.  Such skins which have undergone a reversible tanning process transfer to this subheading from their present classifications in subheading 4107.10.00 (leather of swine), as a result of new Note 2(A).  Subheading 4103.30 has been split to 4103.30.10 (goods which have undergone a tanning process that is reversible) and 4103.30.90 (other).

 

Subheading 4103.90 applies to hides and skins of other animals.  Such skins which have undergone a reversible tanning process transfer to this subheading from their present classifications in subheading 4107.90.00 (leather of other animals), as a result of new Note 2(A).  Subheading 4103.90 has been split to 4103.90.10 (goods which have undergone a tanning process that is reversible) and 4103.90.90 (other).

 

Item 186 restructures heading 4104 (tanned or crust hides and skins of bovine or equine animals).  The text of the heading is amended to clarify the intent that “bovine” includes hides and skins of buffalo.  The existing subheadings of the heading are replaced by new subheadings to reflect industry practice.  Within the heading, there are now two divisions, in the wet state (4104.1) and in the dry state (crust) (4104.4).  Each is further subdivided into full grains, unsplit, grain splits and other.

 

Item 187 restructures heading 4105 (sheep or lamb skin leather).  The existing subheadings are replaced by new subheadings to reflect industry practice.

 

Within the heading, there are now two divisions, 4105.10 (in the wet state) and 4105.30.00 (in the dry state (crust)).  A further subheading split (4105.10.10) is provided for pre-tanned goods in the wet state.

 

Item 188 restructures heading 4106 (goat or kid skin leather) and 4107 (leather of other animals).  The two headings are combined into a single revised heading, 4106.  Within the new heading, subheading splits are provided for tanned or crust hides and skins of goats or kids (4106.2), tanned or crust hides and skins of swine (4106.3), tanned or crust skins of reptiles (4106.40) and tanned or crust hides and skins of other animals (4106.9).  Further splits are provided for goods in the wet state and in the dry state (crust) and for pre-tanned goods, as appropriate.

Item 189 creates a new heading 4107 (leather of bovine or equine animals further prepared after tanning or crusting).  The new heading incorporates goods which were previously classified in heading 4104. 

 

Item 190 deletes headings 4108.00.00 to 4111.00.00 (chamois leather, patent leather, leather waste and composition leather).  Goods covered by these headings transfer to new headings 4114 and 4115.

 

Item 190 creates a new heading 4112.00.00 (leather of sheep or lamb further prepared after tanning or crusting).  The new heading incorporates goods which were previously classified in subheading 4105.20.00.

 

Item 190 creates a new heading 4113 (leather of other animals further prepared after tanning or crusting).  The new heading is split into leather of goats or kids (4113.10.00), of swine (4113.20.00), of reptiles (4113.30.00) and of other animals (4113.90.00).  These goods were previously classified in subheadings 4106.20.00 or 4107.10.00, 4107.29.00 or 4107.90.00.

 

Item 190 creates a new heading 4114 (chamois leather and patent leather).  This new heading incorporates (in subheading 4114.10.00) chamois leather of the former heading 4108.00.00.  It also incorporates (in subheading 4114.20.00) patent leather of the former heading 4109.00.00.

 

Item 190 creates a new heading 4115 (composition leather and parings and other waste).  This new heading incorporates (in subheading 4115.10.00) composition leather of the former heading 4111.00.00.  It also incorporates (in subheading 4115.20.00) parings and other waste.

 

Items 191-194 - Amendments to Chapter 42 (Articles of leather)

 

Item 191 amends Note 1(b) to Chapter 42.  This Note lists the exclusions to Chapter 42.  The effect of the amendment is to permit the classification in Chapter 42 of mittens and mitts lined with furskin.

 

Item 192 amends Note 3 to Chapter 42.  This is a parallel amendment to the amendment of Note 1(b).  Note 3 defines goods classified in heading 4203 (articles of apparel and clothing accessories).  The change is to include mittens and mitts with the existing reference to gloves. 

 

The effect of these two amendments is to permit the classification in Chapter 42, specifically in heading 4203, of mittens and mitts lined with furskin.  Previously, these goods were classified in Chapter 43 (furskins and articles of fur) in subheadings 4303.10.00 and 4304.00.10.

 

Item 193 amends the text of heading 4202 (bags and other containers) to clarify the intent that insulated food and beverage bags are classified within the heading.

 

Item 194 splits subheading 4203.21.00 (gloves, mittens and mitts for use in sports).  The split separately identifies mittens and mitts of leather and furskin (4203.21.10) which transfer from subheadings 4303.10.00 and 4304.00.10 as a result of the changes to the Notes to Chapter 42 (see comments above).  Goods presently classified in 4203.21.00 transfer to 4203.21.90.

 

Item 194 also splits subheading 4203.29.00 (other gloves, mittens and mitts).  The split separately identifies mittens and mitts of leather and furskin (4203.21.10) which transfer from subheadings 4303.10.00 and 4304.00.10 as a result of the changes to the Notes to Chapter 42 (see comments above).  Goods presently classified in 4203.29.00 transfer to 4203.29.90.

 

Items 195-199 - Amendments to Chapter 43 (Furskins and artificial fur; manufactures thereof)

 

Item 195 amends Note 2(c) to Chapter 43.  This Note lists the exclusions to Chapter 43. The effect of the amendment is to exclude from classification in Chapter 43 those mittens and mitts of leather and furskin or of leather and artificial fur.  These goods transfer to heading 4203 (articles of apparel of leather).

 

Item 196 deletes subheading 4301.20.00 (raw furskins of rabbit or hare).  These goods transfer to subheading 4301.80.00.

 

Item 197 deletes subheading 4301.40.00 (raw furskins of beaver).  These goods transfer to subheading 4301.80.00.

 

Item 198 deletes subheading 4301.50.00 (raw furskins of musk-rat).  These goods transfer to subheading 4301.90.00.

 

Item 199 deletes subheading 4302.12.00 (tanned or dressed furskins of rabbit or hare).  These goods transfer to a new subheading 4302.19.10.  Goods of the present subheading 4302.19.00 (other tanned or dressed furskins) transfer to a new subheading 4302.19.90.

 

Items 200-207 - Amendments to Chapter 44 (Wood and articles of wood)

 

Item 200 amends Subheading Note 1.  This Note lists those woods that are considered to be “tropical woods”, for the purposes of relevant subheadings within Chapter 44.  The list is amended by the inclusion of four new woods, Mandioqueira, Pau Amarelo, Quaruba and Tauari. 

 

Item 201 amends the text of heading 4407 (wood sawn or chipped lengthwise, whether or not planed, sanded or finger-jointed) to replace the term “finger-jointed” with “end-jointed”, to reflect current terminology.

 

Item 202 splits subheading 4407.29.90 (other wood sawn or chipped lengthwise) to accommodate Mandioqueira, Pau Amarelo, Quaruba and Tauari (4407.29.91) which transfer from subheading 4407.99.99.  Goods of the present subheading 4407.29.90 transfer to subheading 4407.29.99.

 

Item 203 amends the text of heading 4408 (veneer sheets and sheets for plywood) to include in the coverage of the heading, sheets for veneering obtained by slicing laminated wood.  These goods transfer from applicable subheadings of heading 4412 (plywood and veneered panels etc).  In heading 4408, the term “finger-jointed” is also replaced with “end-jointed”, to reflect current terminology.

 

Item 204 creates new subheading splits in subheading 4408.10.00 (veneer sheets and sheets for plywood).  The new subheadings separately identify sheets for veneering obtained by slicing laminated wood (4408.10.1), which transfer from heading 4412.  New subheadings 4408.10.11, 4408.10.12, 4408.10.13 and 4408.10.19 are created to preserve duty rates, depending on whether the goods are in the form of plywood, or contain one or more plys of tropical wood. 

 

Goods presently classified in 4408.10.00 transfer to 4408.10.90.

 

New subheading splits in subheading 4408.31.00 (veneer sheets and sheets for plywood of Dark Red Meranti, Light Red Meranti or Meranti Bakau) are created.  The new subheadings separately identify sheets for veneering obtained by slicing laminated wood (4408.31.1) which transfer from heading 4412.  New subheadings 4408.31.11, 4408.31.12 and 4408.31.19 are created to preserve duty rates, depending on whether the goods are in the form of plywood, or contain one or more plys of tropical wood. 

 

Goods presently classified in 4408.31.00 transfer to 4408.31.90.

 

New subheading splits in subheading 4408.39.00 (veneer sheets and sheets for plywood of other tropical woods) are created.  The new subheadings separately identify sheets for veneering obtained by slicing laminated wood (4408.39.1) which transfer from heading 4412.  New subheadings 4408.39.11, 4408.31.12, 4408.39.13 and 4408.39.19 are created to preserve duty rates, depending on whether the goods are in the form of plywood, or contain one or more plys of tropical wood. 

 

Goods presently classified in 4408.39.00 transfer to 4408.39.90.

 

New subheading splits in subheading 4408.90.00 (veneer sheets and sheets for plywood of woods other than coniferous or tropical woods) are created.  The new subheadings separately identify sheets for veneering obtained by slicing laminated wood (4408.90.1) which transfer from heading 4412.  New subheadings 4408.90.11, 4408.90.12, 4408.90.13, 4408.90.14 and 4408.90.19 are created to preserve duty rates, depending on whether the goods are in the form of plywood, contain particle board or one or more plys of tropical wood. 

 

Goods presently classified in 4408.90.00 transfer to 4408.90.90.

 

Item 205 amends the text of heading 4409 (shaped, grooved, rebated, chamfered etc wood) to replace the term “finger-jointed” with “end-jointed”, to reflect current terminology.

 

Item 206 restructures heading 4410 (particle board and similar board of wood or other ligneous materials).  Oriented strand board and waferboard of wood are separately identified in new subheadings 4410.21.00 (unworked) and 4410.29.00 (other).  Other particle board and similar boards of wood are also separately identified in new subheadings 4410.31.00 (unworked), 4410.32.00 (surface-covered with

melamine-impregnated paper), 4410.33.00 (surface-covered with decorative laminates of plastics) and 4410.39.00 (other).

 

Item 207 restructures subheading 4412.92 (plywood, veneered panels and similar laminated wood containing at least one ply of tropical wood specified in Subheading Note 1).  This restructure arises because of the expansion of the definition of tropical wood in Subheading Note 1 and the transfer to 4412.92 of goods from 4412.93.00 (containing at least one layer of particle board) and 4412.99 (other).  New subheadings have been created in 4412.92 to preserve existing duty rates.

 

Item 208 - Amendments to Chapter 46 (Manufactures of straw, or of other plaiting materials; basketware and wickerwork)

 

Item 208 deletes subheading 4601.10.00 (plaits and similar products of plaiting materials).  These goods transfer to subheadings 4601.91.00 and 4601.99.00.

 

Item 209 - Amendment to Chapter 47 (Wood pulp)

 

Item 209 amends the text of heading 4705.00.00 (semi-chemical wood pulp).  The amendment is to clarify the intent that semi-chemical wood pulp means wood pulp obtained by a combination of mechanical and chemical processes.

 

Items 210-228 - Amendments to Chapter 48 (Paper and paperboard; articles of paper pulp, of paper or of paperboard)

 

Chapter Notes

 

Item 210 creates a new Chapter Note 1 to clarify the intent that a reference to “paper” includes a reference to “paperboard”.

 

Item 211 renumbers present Chapter Notes 1 to 11 as Notes 2 to 12, respectively.

 

Item 212 amends Chapter Note 3 (renumbered from Note 2) to replace the reference to “Note 6” with “Note 7”, as a consequence of the renumbering of the Notes.

 

Item 213 amends present Chapter Note 5 (renumbered from Note 4).  This Note defines paper and paperboard for writing and other graphic purposes of heading 4802.  This amendment permits paper and paperboard made from pulp obtained by a chemi-mechanical process to be included in the definition of writing paper.

 

Item 214 amends Chapter Note 8 (renumbered from Note 7).  This Note defines the size of paper and paperboard allowed in headings 4801 to 4811.  Further comments are provided below, under the appropriate heading.

 

Subheading Notes

 

Item 215 amends Subheading Note 3, defining “semi-mechanical fluting paper” to replace the reference to “4805.10” with “4805.11” to reflect the restructure of heading 4805.

 

Item 216 inserts a new Subheading Note 4 to define “straw fluting paper” of subheading 4805.12.

 

Item 216 also inserts a new Subheading Note 5 to define “test liner (recycled liner board)” of subheadings 4805.24 and 4805.25.

 

Item 217 renumbers the present Subheading Notes 4 and 5 as Notes 6 and 7, respectively.

 

Item 218 amends Subheading Note 7 (renumbered from Note 5) to replace the reference to “4810.21.00” with “4810.22.00”, to reflect the restructure of heading 4810.

 

Additional Notes

 

Item 219 amends Additional Note 1 to Chapter 48 (defining cast coated paper and paperboard) to reflect the restructure of headings 4810 and 4811.  References to those new subheadings applying to cast coated paper have been included in the Note, as follows: 4810.13.10, 4810.14.10, 4810.19.10, 4810.29.10 and 4811.90.40.

 

Item 220 inserts new Additional Notes 3 to 8 into Chapter 48. 

 

The changes in Chapter 48 involve the transfer of certain paper products in the form of strips or rolls of a width exceeding 15 cm but not exceeding 36 cm, from their present headings to subheading 4823.90.  The products are uncoated kraft paper of 4804, other uncoated paper of 4805, vegetable parchment of 4806, composite paper of 4807 and corrugated paper of 4808.  New subheading splits have been created in 4823.90 to preserve existing duty rates.

 

Many of these products are subject to the definitions and other provisions set out in the Notes to Chapter 48.  For example, Subheading Note 4 defines sulphite wrapping paper of 4805.30.00.  The Notes have not, however, been amended to extend the coverage of their provisions to those goods which have transferred to 4823.90.  There was no need for this as all the goods were incorporated into the one six-figure subheading 4823.90.

 

However, further subheading splits have been provided in 4823.90, to ensure that these continue to receive the same duty rates.  It is therefore necessary to ensure that the definitions and provisions of the Notes continue to apply.  For this reason, six new Additional Notes in Chapter 48 have been created to ensure that the definitions and provisions of the present Notes continue to apply to those goods that have transferred to 4823.90.

 

New Additional Note 3 specifies the precedence of subheadings in 4823.90 for classification purposes, mirroring the provisions of Chapter Note 7 (renumbered from Note 6).

 

New Additional Note 4 applies the definition of “kraftliner” in Subheading Note 1 to “kraftliner” of 4823.90.31 and 4823.90.32.

 

New Additional Note 5 applies the definition of “sack kraft paper” in Subheading Note 2 to “sack kraft paper” of 4823.90.33 and 4823.90.34.

 

New Additional Note 6 specifies the degree of processing permitted for paper and paperboard of subheadings 4823.90.4 and 4823.90.5, mirroring the provisions of Chapter Note 3 (renumbered from Note 2).

 

New Additional Note 7 applies the definition of “semi-chemical fluting paper” in Subheading Note 3 to “semi-chemical fluting paper” of 4823.90.41 and 4823.90.42.

 

New Additional Note 8 applies the definition of “sulphite wrapping paper” in Subheading Note 6 (renumbered from Note 4) to “sulphite wrapping paper” of 4823.90.45.

 

Newsprint of heading 4801

 

The size specifications applicable to newsprint of heading 4801 are set out in Note 7 to Chapter 48.  Because of the amendment of this Note (renumbered as Note 8 to Chapter 48) in item 214, newsprint in the form of strips or rolls of a width exceeding

15 cm but not exceeding 36 cm is excluded from heading 4801.  These goods transfer to subheading 4802.6 (see comments opposite 4802.61, 4802.62 and 4802.69).  The definition of newsprint in Note 4 to Chapter 48 (renumbered from Note 3) continues to apply.  Other newsprint presently classified in heading 4801 remains in that heading.

 

Uncoated paper of a kind used for writing and other graphic purposes of heading 4802

 

The size specifications applicable to paper for writing and other graphic purposes of 4802 are set out in Note 8 to Chapter 48.  Because of the amendment of this Note (renumbered from Note 7), in item 214, paper for writing etc in the form of strips or rolls of a width not exceeding 15 cm and certain small sheets is now permitted in heading 4802.  These goods transfer from 4823.51.00 and 4823.59.00.

 

The definition of paper for writing and other graphic purposes of 4802 in Note 5 to Chapter 48 (renumbered from Note 4) is also expanded to include paper or paperboard made mainly from pulp obtained from a chemi-mechanical process which transfers to 4802 from relevant subheadings of 4805.

 

Hand-made paper of subheading 4802.10.00

 

There is no change to the classification of hand-made paper in 4802.10.00.

 

Photo-sensitive paper etc of subheading 4802.20

 

Item 221 creates new subheadings 4802.20.2, 4802.20.3 and 4802.20.4 relating to photo-sensitive, heat-sensitive and electro-sensitive paper and paperboard.

 

Subheading 4802.20.21 covers dyeline base paper in the form of small strips and rolls (not exceeding 15 cm in width) and small sheets which transfer from 4823.59.00.  Subheading 4802.20.22 covers dyeline base paper containing paper or paperboard made mainly from pulp obtained from a chemi-mechanical process which transfers from relevant subheadings of 4805.  Subheading 4802.20.29 covers dyeline base paper previously classified in 4802.20.10.

New subheadings 4802.20.3 and 4802.20.4 cover other photo-sensitive etc paper and paperboard in the weight ranges specified.  Subheadings 4802.20.31 and 4802.20.41 cover such paper in the form of small strips and rolls (not exceeding 15 cm in width) and small sheets which transfer from 4823.59.00.  Subheadings 4802.20.39 and 4802.20.49 cover dyeline base paper containing paper or paperboard made mainly from pulp obtained from a chemi-mechanical process which transfers from relevant subheadings of 4805.  These subheadings also cover the remaining photo-sensitive paper etc previously classified in 4802.20.

 

Carbonising base paper of 4802.30

 

Item 221 amends subheading 4802.30 (carbonising base paper).  New subheading 4802.30.20 covers carbonising base paper in the form of small strips and rolls (not exceeding 15 cm in width) and small sheets that transfer from 4823.59.00.  Subheadings 4802.30.30 and 4802.30.40 cover carbonising base paper, in the weight ranges specified, made mainly from pulp obtained from a chemi-mechanical process which transfers from relevant subheadings of 4805.  Subheadings 4802.80.81 and 4802.80.89 cover other carbonising base paper previously classified in 4802.30.

 

Wallpaper base of 4802.40

 

Item 221 amends subheading 4802.40 (wall paper base).  New subheading 4802.40.10 covers wallpaper base in the form of small strips and rolls (less than 15 cm in width) and small sheets that transfer from 4823.59.00.  Subheadings 4802.40.20 and 4802.40.90 cover wallpaper base, in the weight ranges specified, made mainly from pulp obtained from a chemi-mechanical process which transfers from relevant subheadings of 4805.  Subheading 4802.40.90 covers other wallpaper base previously classified in 4802.40.00.

 

Paper and paperboard containing not more than 10% of fibres obtained by a mechanical or chemi-mechanical process of subheading 4802.5

 

Item 221 amends this subheading to include a reference to paper with fibres obtained by a chemi-mechanical process, consistent with the expanded definition in renumbered Note 5 to Chapter 48.  The subheading has also been substantially restructured.

 

Paper and paperboard of 4802.5 weighing less than 40 g/m² of subheading 4802.54

 

Item 221 creates a new subheading 4802.54 that covers paper and paperboard of subheading 4802.5, weighing less than 40 g/m².

 

Goods of 4802.54.10 cover strips and rolls not exceeding 15 cm in width and certain small sheets.  These goods transfer from 4823.59.00 because of the increase of paper sizes permitted in 4802.

 

Goods of 4802.54.2 cover paper and paperboard containing more than 5% of fibres obtained by a chemi-mechanical process.  These goods transfer from appropriate subheadings of 4805, including those relating to multi-ply paper, as a consequence of the inclusion of paper with chemi-mechanical fibres in the definition of paper of 4802.

Subheading 4802.54.90 covers some of the goods in the former 4802.51.00.

 

Paper and paperboard of 4802.5 weighing 40 g/m² or more, in rolls, of subheading 4802.55

 

Item 221 creates a new subheading 4802.55 that covers paper of subheading 4802.5 weighing 40 g/m² or more, but not more than 150 g/m², in rolls.  Subheading 4802.55.10 covers rolls not exceeding 15 cm in width, which transfer from 4823.59.00 because of the increase of paper sizes permitted in 4802.  Subheading 4802.55.90 covers other rolls that transfer from appropriate subheadings of 4805, including those relating to multi-ply paper, and some of the goods in 4802.52.00.

 

Paper and paperboard of 4802.5 weighing 40 g/m² or more, in small sheets, of subheading 4802.56

 

Item 221 creates a new subheading 4802.56 that covers paper of 4802.5 weighing

40 g/m² or more, but not more than 150 g/m², in the form of sheets with one side not exceeding 435 mm and the other not exceeding 297 mm, in the unfolded state.

 

Subheading 4802.56.10 covers sheets in which no side exceeds 360 mm (36 cm), which transfer from 4823.59.00 because of the increase of paper sizes permitted in 4802.

 

Subheading 4802.56.90 covers other sheets that transfer from appropriate subheadings of 4805, including those relating to multi-ply paper, and some of the goods in the former 4802.52.00.

 

Paper and paperboard of 4802.5 weighing 40 g/m² or more, in large sheets and strips, of subheading 4802.57

 

Item 221 creates a new subheading 4802.57 that covers the remaining paper of 4802.5 weighing 40 g/m² or more, but not more than 150 g/m², in the form of larger sheets and strips.

 

Subheading 4802.57.10 covers sheets in which no side exceeds 36 cm and strips of a width not exceeding 15 cm which transfer from 4823.59.00 because of the increase of paper sizes permitted in 4802.

Subheading 4802.57.90 covers other sheets and strips that transfer from appropriate subheadings of 4805, including those relating to multi-ply paper, and some of the goods in 4802.52.00.

 

Paper and paperboard of subheading 4802.5 weighing more than 150 g/m², of subheading 4802.58

 

Item 221 creates a new subheading 4802.58 that covers paper and paperboard of subheading 4802.5 weighing 150 g/m² or more.

 

The subheading is further subdivided into 4802.58.1 for paper weighing not more than 205 g/m² and 4802.58.9 for paper and paperboard weighing more than 205 g/m².

 

New subheadings 4802.58.11 and 4802.58.91 cover certain small sheets and strips of a width not exceeding 15 cm which transfer from 4823.59.00 because of the increase of paper sizes permitted in 4802.

 

New subheadings 4802.58.12 and 4802.58.92 cover paper and paperboard of which the greater proportion of fibres is obtained by a chemi-mechanical process.  These goods transfer from appropriate subheadings of 4805, including those relating to multi-ply paper, as a consequence of the inclusion of paper with chemi-mechanical fibres in the definition of paper of 4802.

 

New subheadings 4802.58.19 and 4802.58.99 cover some of the goods previously classified in 4802.53.10 and 4802.53.90 with less than 10% mechanical fibres.

 

Paper and paperboard containing more than 10% of fibres obtained by a mechanical or chemi-mechanical process of subheading 4802.6

 

Item 221 amends this subheading to include a reference to paper with fibres obtained by a chemi-mechanical process consistent with the expanded definition in renumbered Note 5 to Chapter 48.  The subheading has also been substantially restructured.

 

Paper and paperboard of subheading 4802.6, in rolls (subheading 4802.61)

 

Item 221 creates a new subheading 4802.61 that covers paper and paperboard of 4802.6, in rolls, of which more than 10% by weight of the total fibre content consists of fibres obtained by a mechanical or chemi-mechanical process.

 

New subheading 4802.61 covers goods of 4802.6, in rolls.

 

Subheading 4802.61.10 covers rolls not exceeding 15 cm in width that transfer from 4823.59.00 because of the increase of paper sizes permitted in 4802.

 

New subheading 4802.61.2 covers goods of the former 4802.5 (with less than 10% mechanical fibres and also some permitted chemi-mechanical fibre) which could exclude them from the revised 4802.5.  Subheadings 4802.61.21, 4802.61.22 and 4802.61.29 preserve the duty structure for these goods, depending on the weight per square metre.

 

New subheading 4802.61.30 preserves the duty rate of free for goods specified in the existing 4802.60.10 (paper having a high water absorbency).

 

New subheading 4802.61.4 covers newsprint in rolls and strips exceeding 15 cm but not exceeding 36 cm, of 4801 which transfers to 4802 because of the amendment of the size specifications of newsprint in Note 7 to Chapter 48.  (See also comments under 4801).  Subheadings 4802.61.41, 4802.61.42, 4802.61.43 and 4802.61.49 preserve the duty structure for these goods.

 

New subheading 4802.61.5 covers paper and paperboard of 4802.61 made mainly from pulp obtained by a chemi-mechanical process.  These goods transfer from appropriate subheadings of 4805, including those relating to multi-ply paper, as a consequence of the inclusion of paper with chemi-mechanical fibres in the definition of paper of 4802.  New subheadings 4802.61.51, 4802.61.52, 4802.61.53 and 4802.61.59 preserve the duty rates for these goods depending on whether they are multi-ply paper or paperboard and on their weight per square metre.

 

New subheading 4802.61.90 covers some of the goods previously classified in 4802.60.90 with high mechanical fibre content.

 

Paper and paperboard of 4802.6, in small sheets (subheading 4802.62)

 

Item 221 creates a new subheading 4802.62 that covers goods of 4802.6, in the form of sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm, in the unfolded state.

 

Goods of 4802.62.10 covers strips of a width not exceeding 15 cm or certain small sheets that transfer from 4823.59.00 because of the increase of paper sizes permitted in 4802.

 

New subheading 4802.62.2 covers goods of 4802.5 (with less than 10% mechanical fibres and also some permitted chemi-mechanical fibres) which excludes them from the revised 4802.5.  Subheadings 4802.62.21, 4802.62.22 and 4802.62.29 preserve the duty structure for these goods, depending on the weight per square metre.

 

New subheading 4802.62.30 preserves the duty rate of free for goods specified in the existing subheading 4802.60.10 (paper having a high water absorbency).

 

New subheading 4802.62.4 covers newsprint of 4801 which transfers to 4802 because of the amendment of the size specifications of newsprint in Note 7 to Chapter 48.  (See also comments under 4801).  Subheadings 4802.62.41, 4802.62.42, 4802.62.43 and 4802.62.49 preserve the duty structure for these goods.

 

New subheading 4802.62.5 covers paper and paperboard of 4802.61 made mainly from pulp obtained by a chemi-mechanical process.  These goods transfer from appropriate subheadings of 4805, including those relating to multi-ply paper, as a consequence of the inclusion of paper with chemi-mechanical fibres in the definition of paper of 4802.  New subheadings 4802.62.51, 4802.62.52, 4802.62.53 and 4802.62.59 preserve the duty rates for these goods depending on whether they are multi-ply paper or paperboard and on their weight per square metre.

 

New subheading 4802.62.90 covers some of the goods previously classified in 4802.60.90 with high mechanical fibre content.

 

Paper and paperboard of 4802.6, in larger sheets and strips (subheading 4802.69)

 

Item 221 creates a new subheading 4802.69 that covers goods of 4802.6, in the form of larger sheets and strips.

 

Subheading 4802.69.10 covers strips of a width not exceeding 15 cm and certain small sheets that transfer from 4823.59.00 because of the increase of paper sizes permitted in 4802.

 

New subheading 4802.69.2 covers goods of the former 4802.5 (with less than 10% mechanical fibres and also some permitted chemi-mechanical fibres) which excludes them from the revised 4802.5.  Subheadings 4802.69.21, 4802.69.22 and 4802.69.29 preserve the duty structure for these goods, depending on the weight per square metre.

 

New subheading 4802.69.30 preserves the duty rate of free for goods specified in the existing subheading 4802.60.10 (paper having a high water absorbency).

 

New subheading 4802.69.4 covers newsprint of 4801 which transfers to 4802 because of the amendment of the size specifications of newsprint in Note 7 to Chapter 48.  (See also comments under 4801).  Subheadings 4802.69.41, 4802.69.42, 4802.69.43 and 4802.69.49 preserve the duty structure for these goods.

 

New subheading 4802.69.5 covers paper and paperboard of 4802.69 made mainly from pulp obtained by a chemi-mechanical process.  These goods transfer from appropriate subheadings of 4805, including those relating to multi-ply paper, as a consequence of the inclusion of paper with chemi-mechanical fibres in the definition of paper of 4802.  New subheadings 4802.69.51, 4802.69.52, 4802.69.53 and 4802.69.59 preserve the duty rates for these goods depending on whether they are multi-ply paper or paperboard and on their weight per square metre.

 

New subheading 4802.69.90 covers some of the goods previously classified in 4802.60.90 with high mechanical fibre content.

 

Uncoated kraft paper and paperboard of heading 4804

 

Item 214 amended the size specifications applicable to uncoated kraft paper and paperboard of heading 4804 which are set out in Note 8 (renumbered from Note 7) to Chapter 48.  Because of the amendment of this Note, kraft paper and paperboard in the form of strips or rolls of a width exceeding 15 cm but not exceeding 36 cm are excluded from heading 4804.  These goods transfer to subheading 4823.90.3 (see comments opposite that subheading).  Other kraft paper and paperboard presently classified in heading 4804 remain in that heading.

 

Other uncoated paper and paperboard of heading 4805

 

Because of the expansion of the definition of paper for writing and graphic purposes of heading 4802 (Note 4 to Chapter 48 renumbered as Note 5), contained in item 214, a transfer of the paper and paperboard of 4805, with pulp of high chemi-mechanical fibre content, to various subheadings of 4802 occurs.  (Refer to comments in 4802). 

 

In addition to this transfer, item 214 amends the size specifications applicable to other uncoated paper and paperboard of 4805.  These specifications are set out in Note 8 to Chapter 48 (renumbered from Note 7).  As a result of the amendment of this Note, other uncoated paper and paperboard of 4805 in the form of strips or rolls of a width exceeding 15 cm but not exceeding 36 cm are excluded from heading 4805.  These goods transfer to 4823.90.4 and 4823.90.5 (see comments opposite those subheadings).  In the case of filter paper of 4805.40.00, the transfer is to 4823.20.00.  Other uncoated paper and paperboard classified in heading 4805 remain in that heading.

In addition to the above, item 222 restructures heading 4805.

 

Semi-chemical fluting paper of subheading 4805.11

 

Item 222 creates new subheadings 4805.11, 4805.11.10 and 4805.11.90 that cover semi-chemical fluting paper of the previous 4805.10.10 and 4805.10.90.

 

Straw fluting paper of subheading 4805.12

 

Item 222 creates new subheadings 4805.12, 4805.12.10 and 4805.12.90 to separately specify straw fluting paper, which transfers from subheadings 4805.29, 4805.60, 4805.70 and 4805.80.  These goods are also defined in new Subheading Note 4 to Chapter 48.

 

Other fluting paper of subheading 4805.19

 

Item 222 creates new subheadings 4805.19, 4805.19.10, 4805.19.20 and 4805.19.90 to specify other fluting paper which transfers from subheadings 4805.29, 4805.60, 4805.70 and 4805.80.

 

Multi-ply paper and paperboard and testliner of subheading 4805.2

 

Item 222 deletes subheadings 4805.2, 4805.21, 4805.22, 4805.23 and 4805.29 covering multi-ply paper and paperboard.  These goods transfer to various subheadings of 4802 (paper for writing and graphic purposes), to 4805.9 (other uncoated paper) and to 4823.90.4 (strips and rolls of a width exceeding 15 cm but not exceeding 36 cm).  In each case, existing duty rates are maintained.

 

Item 222 creates new subheadings 4805.2, 4805.24 and 4805.25 to specify testliner (recycled liner board) which is defined in new Subheading Note 5 to Chapter 48.  Goods transfer from 4805.2, 4805.60, 4805.70 and 4805.80.  The structure of 4805.2 preserves existing duty rates based on multi-ply paper and weight per square metre.

 

Paper and paperboard of subheadings 4805.30.00, 4805.40.00 and 4805.50.00

 

Apart from the transfer of goods in the form of strips or rolls of a width exceeding

15 cm but not exceeding 36 cm to heading 4823, because of the variation of size specifications of goods of 4805 (Item 214), there is no change to sulphite wrapping paper, filter paper and felt paper of 4805.30.00, 4805.40.00 and 4805.50.00, respectively.

 

Other uncoated paper and paperboard of subheadings 4805.60, 4805.70, 4805.80 and 4805.9

 

Item 222 deletes subheadings 4805.60, 4805.70 and 4805.80 covering other uncoated paper and paperboard.  These goods transfer to various subheadings of 4802 (paper for writing and graphic purposes) to 4805.9 (other uncoated paper) and to 4823.90.5 (strips and rolls of a width exceeding 15 cm but not exceeding 36 cm).  In each case, existing duty rates are maintained.

 

Item 222 creates new subheadings 4805.9, 4805.91, 4805.92 and 4805.93 to cover other multi-ply paper and paperboard.  These subheadings cover the remainder of uncoated paper and paperboard.  A new structure is contained in Item 222 to preserve existing duty rates, based on whether the goods are multi-ply paper and on weight per square metre.  Carton boards and container boards of 4805.70.91 and 4805.80.10 are separately specified in 4805.92.92 and 4805.93.91 to preserve their existing duty rates.

 

Vegetable parchment etc of heading 4806

 

Item 214 amends the size specifications applicable to vegetable parchment etc of heading 4806.  These are set out in Note 8 to Chapter 48 (renumbered from Note 7). Because of the amendment to this Note, vegetable parchment etc in the form of strips or rolls of a width exceeding 15 cm but not exceeding 36 cm are excluded from heading 4806.  These goods transfer to subheading 4823.90.60 (see comments opposite that subheading).  Other vegetable parchment etc of heading 4806 remains in that heading.

 

Composite paper and paperboard of heading 4807

 

Item 214 amends the size specifications applicable to composite paper and paperboard of heading 4807.  These are set out in Note 8 to Chapter 48 (renumbered from Note 7).  Because of the amendment of this Note, composite paper and paperboard in the form of strips or rolls of a width exceeding 15 cm but not exceeding 36 cm are excluded from heading 4807.  These goods transfer to subheading 4823.90.70 (see comments opposite that subheading).  Other composite paper and paperboard of heading 4807 remain in that heading.

 

Item 223 combines the two subheadings of 4807, 4807.10.00 (paper and paperboard laminated with bitumen etc) and 4808.90.00 (other) into a new heading 4807.00.00.

 

Corrugated paper and paperboard of heading 4808

 

Item 214 amends the size specifications applicable to corrugated paper and paperboard of heading 4808.  These are set out in Note 8 to Chapter 48 (renumbered from Note 7).  Because of the amendment of this Note, corrugated paper and paperboard in the form of strips or rolls of a width exceeding 15 cm but not exceeding 36 cm are excluded from heading 4808.  These goods transfer to subheading 4823.90.8 (see comments opposite that subheading).  Other corrugated paper and paperboard of heading 4808 remain in that heading.

 

Carbon paper of heading 4809

 

There is no change to carbon paper and other copy paper of heading 4809.

 

Coated or impregnated paper or paperboard of heading 4810

 

Item 214 amends the size specifications applicable to corrugated paper and paperboard of heading 4810.  These are set out in Note 8 to Chapter 48 (renumbered from Note 7).  Because of the amendment of this Note, there are now no size restrictions on the goods of this heading.  Coated or impregnated paper or paperboard in the form of strips or rolls of a width not exceeding 15 cm and certain small sheets are permitted in heading 4810.  These goods transfer from subheadings 4823.51.00, 4823.59.00 and 4823.90.90.

 

In addition, Item 224 restructures heading 4810.

 

Coated or impregnated paper and paperboard for writing or other graphic purposes containing not more than 10% of fibres obtained by a mechanical or chemi-mechanical process of subheading 4810.1

 

Item 223 amends this subheading to include a reference to paper with fibres obtained by a chemi-mechanical process.  Item 221 also substantially restructures the subheading.

 

New subheading 4810.13 covers goods of 4810.1, in rolls.

 

New subheading 4810.13.10 covers cast coated paper and paperboard that transfer from present subheadings 4810.11.10 and 4810.12.10. 

 

New subheading 4810.13.2 covers rolls not exceeding 15 cm in width that transfer from 4823 because of the increase of paper sizes now permitted in 4810.  New subheading 4810.13.21 covers such paper and paperboard printed for self-recording apparatus and 4810.13.29 covers other such paper and paperboard of 4823.5.  New subheading 4810.13.90 covers paper and paperboard previously classified in 4810.11.90 and 4810.12.90.

 

Paper and paperboard of subheading 4810.1, in small sheets (subheading 4810.14)

 

Item 224 creates a new subheading 4810.14.  This new subheading covers goods of 4810.1, in the form of sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm, in the unfolded state.

New subheading 4810.14.10 covers cast coated paper and paperboard that transfer from 4810.11.10 and 4810.12.10.

 

New subheading 4810.14.2 covers sheets in which no side exceeds 36 cm and strips of a width not exceeding 15 cm that transfer from 4823 because of the increase of paper sizes now permitted in 4810.  New subheading 4810.14.21 covers paper and paperboard printed for self-recording apparatus and 4810.14.29 covers other paper and paperboard of 4823.5.  New subheading 4810.14.90 covers paper and paperboard previously classified in 4810.11.90 and 4810.12.90.

 

Paper and paperboard of subheading 4810.1, in large sheets (subheading 4810.19)

 

Item 224 creates a new subheading 4810.19.  This new subheading covers other goods of 4810.1, in the form of larger sheets.

New subheading 4810.19.10 covers cast coated paper and paperboard that transfer from 4810.11.10 and 4810.12.10.

 

New subheading 4810.19.2 covers sheets in which no side exceeds 36 cm and strips of a width not exceeding 15 cm that transfer from 4823 because of the increase of paper sizes now permitted in 4810.  New subheading 4810.19.21 covers paper and paperboard printed for self-recording apparatus and 4810.14.29 covers other paper and paperboard of 4823.5.  New subheading 4810.19.90 covers paper and paperboard previously classified in 4810.11.90 and 4810.12.90.

 

Coated or impregnated paper and paperboard for writing or other graphic purposes containing more than 10% of fibres obtained by a mechanical or chemi-mechanical process of subheading 4810.2

 

Item 224 amends this subheading to include a reference to paper with fibres obtained by a chemi-mechanical process.  The subheading has also been substantially restructured.

 

New subheading 4810.22 covers light-weight coated paper, as defined in Subheading Note 5 to Chapter 48.

 

New subheading 4810.22.20 covers paper and paperboard printed for self-recording apparatus in the form of certain small sheets and strips not exceeding 15 cm in width that transfer from 4823.40.00 because of the increase of paper sizes now permitted in heading 4810.  New subheading 4810.22.30 covers other paper and paperboard in the form of certain small sheets and strips of a width not exceeding 15 cm that transfer from 4823.40.00 because of the increase of paper sizes permitted in 4810.  New subheading 4810.22.90 covers paper and paperboard previously classified in 4810.21.00.

 

Paper and paperboard of subheading 4810.2, other than light-weight coated paper (subheading 4810.29)

 

Item 224 creates a new subheading 4810.29 that covers paper and paperboard other than light-weight coated paper of 4810.22.

New subheading 4810.29.10 covers cast coated paper and paperboard that transfer from subheadings 4810.11.10 and 4810.12.10.

 

New subheading 4810.29.20 covers paper and paperboard printed for self-recording apparatus in the form of certain small sheets and rolls of a width not exceeding 15 cm that transfer from 4823.40.00 because of the increase of paper sizes now permitted in heading 4810. 

 

New subheading 4810.29.30 covers other paper and paperboard in the form of sheets in which no side exceeds 36 cm and rolls of a width not exceeding 15 cm that transfer from 4823.5 because of the increase of paper sizes permitted in heading 4810.

New subheading 4810.29.90 covers paper and paperboard previously classified in 4810.11.90, 4810.12.90 and 4810.29.00.  A transfer from 4810.39.00 is also indicated provided that the goods contain a high proportion of chemi-mechanical fibres (previously excluded) and are for writing or graphic purposes.

Subheadings 4810.3, 4810.31.00, 4810.32.00 and 4810.39.00 continue to cover kraft paper and paperboard, but with additional goods, because of the increase of paper sizes now permitted in 4810.  These goods transfer from subheadings 4823.40.00 and 4823.90.90.

 

Other coated or impregnated paper and paperboard of subheading 4810.9

 

Item 224 renumbers subheading 4810.91.00, multi-ply paper and paperboard, as 4810.92.00.

 

The coverage of both subheadings 4810.92.00 and 4810.99.00 has increased because of a transfer of goods in the form of sheets in which no side exceeds 36 cm and strips of a width not exceeding 15 cm from 4823.40.00 and 4823.90.90.  This is a consequence of the increase of paper sizes now permitted in heading 4810. (Item 214).

 

Other coated etc paper and paperboard of heading 4811

 

Item 214 amends the size specifications applicable to other coated paper and paperboard of heading 4811.  These are set out in Note 8 to Chapter 48 (renumbered from Note 7).  Because of the amendment of this Note, paper of this heading in the form of strips or rolls of a width not exceeding 15 cm and certain small sheets are now permitted in heading 4811.  These goods transfer from relevant subheadings of 4823.

 

Tarred paper etc of subheading 4811.10

 

The coverage of subheading 4811.10.00 is expanded by the transfer of strips or rolls of a width not exceeding 15 cm and certain small sheets from 4823.90.90.  (Item 214 refers).

 

Gummed paper, paper covered with plastics or wax of subheadings 4811.2, 4811.3 and 4811.40.00

 

Item 225 renumbers subheadings 4811.2, 4811.3 and 4811.40.00 as 4811.4, 4811.5 and 4811.60.00.  The coverage of each of these subheadings is expanded by the transfer of strips or rolls of a width not exceeding 15 cm and certain small sheets from 4823.1 or 4823.90.90.  New subheading splits have been created where necessary to preserve existing duty rates.

 

Other coated, impregnated etc paper and paperboard of subheading 4811.9

 

The coverage of subheading 4811.9 is expanded by the transfer of strips or rolls of a width not exceeding 15 cm and certain small sheets which transfer from 4823.  (Item 214 refers).

 

Item 225 creates a new subheading 4811.90.90 to cover indicator paper and paperboard, not being diagnostic reagent paper, in the form of strips or rolls of a width not exceeding 15 cm and certain small sheets which transfer from 4823.90.10.

 

Item 225 also creates a new subheading 4811.90.30 to cover other coated, impregnated etc paper in the form of strips or rolls, of a width not exceeding 15 cm and certain small sheets which transfer from 4823.90.90.

 

Goods of the present subheading 4811.90.10 transfer to 4811.90.40 and goods of the present subheading 4811.90.90 remain in that subheading.

 

Other paper and paperboard of heading 4823

 

Heading 4823 is the residual heading for paper and paperboard of Chapter 48.  The coverage of the heading has been affected by the transfers in and out of various goods because of the changes in the Chapter noted above.  Also, there has been some restructuring of the heading by Items 226, 227 and 228.

 

Self-adhesive paper of subheading 4823.11.00

 

Item 226 renumbers this subheading as 4823.12.00.

 

Filter paper of subheading 4823.20.00

 

The coverage of subheading 4823.20.00 is expanded by the transfer of strips or rolls of a width not exceeding 15 cm and certain small sheets from 4805.40.00.  (Item 214 refers).

 

Other paper of a kind used for writing or other graphic purposes of subheading 4823.5

 

Item 227 deletes subheadings 4823.5, 4823.51 and 4823.59.  The goods previously classified here mainly transfer to headings 4802 or 4810.  However, paper which does not meet the definition of writing and graphic paper in Note 5 to Chapter 48 (renumbered from Note 4) remains in 4823 and transfers to 4823.90.20.

Paper and paperboard of subheading 4823.90

 

Item 228 substantially restructured this subheading creating new subheading splits in 4823.90 to maintain the duty rates for paper and paperboard, in the form of strips or rolls of a width exceeding 15 cm but not exceeding 36 cm which transfer from headings 4804, 4805, 4806, 4807 and 4808.  These transfers result from the amendment of the size specifications applicable to paper and paperboard of headings 4801 to 4811.  These are set out in Note 8 to Chapter 48 (renumbered from Note 7).  Refer also to comments under Additional Notes.

 

Item 228 amends subheading 4823.90.10 to delete references to indicator paper and paperboard, which transfer to subheading 4811.90.20.

 

Goods of the present subheading 4823.90.90 remain in that subheading.

 

Items 229-230 - Amendments to Chapter 49 (Printed books, newspapers etc)

 

Item 229 amends Note 2 to Chapter 49.  This Note defines “printing”.  The reference to “under the control of a computer” is replaced with “under the control of an automatic data processing machine”, to reflect terminology used elsewhere in the Harmonized Tariff.

 

Item 230 amends the text of heading 4907 (unused postage stamps of Australia) to include unused postage stamps of other countries.  These goods transfer from heading 9704.00.00 (postage or revenue stamps not of current or new issue in the country to which they are destined) to subheading 4907.00.10 (stamps and banknotes).

 

Items 231-232 - Amendments to Section XI (Textiles and textile articles)

 

Item 231 adds a paragraph to Subheading Note 1 to indicate that various woven fabrics as defined in paragraphs (e) to (ij) apply, mutatis mutandis , to knitted or crocheted fabrics.

 

Item 232 amends Subheading Note 2(A) to include a reference to goods of heading 5809.00.00 for the purposes of determining when goods are to be regarded as consisting wholly of a textile material.

 

Items 233-234 - Amendments to Chapter 51 (Wool or fine animal hair)

 

Item 233 splits subheading 5102.10.00 (fine animal hair, not carded or combed) to separately identify fine animal hair of Kashmir (cashmere) goats 5102.11.00 and 5102.19.00 (other).

 

Item 234 splits subheading 5105.30.00 (fine animal hair, carded or combed) to separately identify fine animal hair of Kashmir (cashmere) goats 5105.31.00 and 5105.39.00 (other).

 

Items 235-236 - Amendments to Chapter 53 (Other vegetable textile fibres; paper yarn and woven fabrics thereof)

 

Item 235 closes-up subheadings 5305.91.00 (raw ramie and other vegetable textile fibres), and 5305.99.00 (other) and transfers these goods to subheading 5305.90.00.

 

Item 236 deletes subheading 5308.30.00 (paper yarn) and transfers these goods to subheading 5308.90.00.

 

Item 237 - Amendment to Chapter 54 (Man-made filaments)

 

Item 237 amends the text of subheading 5408.10.00 (woven fabrics) to clarify the intent that the woven fabrics are obtained from high tenacity yarn of viscose rayon.

 

Item 238 - Amendment to Chapter 56 (Wadding, felt, twine, cordage and rope)

 

Item 238 deletes subheading 5607.30.00 (twine, cordage and rope of abaca) and entails the transfer of these goods to subheading 5607.90.00.

 

 

 

Item 239 - Amendment to Chapter 58 (Tapestries, lace and embroidery; special woven fabrics)

 

Item 239 amends the description of heading 5804 (tulles and lace) as a consequence of the new structure of headings 6002 to 6006.

 

Items 240-243 - Amendments to Chapter 59 (Certain textile fabrics)

 

Item 240 amends the text of Note 1 to Chapter 59 to reflect the restructure of heading 6002 (knitted or crocheted fabrics) to headings 6002 to 6006.

 

Item 241 amends the text of Note 4(b) to Chapter 59 to clarify the meaning of the term “rubberised textile fabrics” of heading 5906.

 

Item 242 amends the text of subheading 5903.10 to change the term “polyvinyl chloride” to “poly(vinyl chloride)”.

 

Item 243 closes-up subheadings 5904.91.00 (floor coverings with a base of needleloom felt or nonwovens) and 5904.92.00 (floor coverings of an other textile base) and entails a transfer of these goods to new subheading 5904.90.00.

 

Item 244 - Amendments to Chapter 60 (Knitted or crocheted fabrics)

 

Item 244 creates a new structure for headings 6002 to 6006 with a view to establishing a parallel between woven fabrics and knitted or crocheted fabrics.

 

The new headings will be:

 

6002      (fabrics not exceeding 30 cm in width and having by weight 5% or more of elastomeric yarn or rubber thread);

6003      (fabrics not exceeding 30 cm in width, other than goods of 6002);

 

6004      (fabrics exceeding 30 cm in width and having by weight 5% or more of elastomeric yarn or rubber thread);

 

6005      (warp knit fabrics); and

 

6006      (other fabrics).

 

Item 245 - Amendments to Chapter 61 (Knitted or crocheted apparel)

 

Item 245 splits subheading 6110.10.00 (jerseys, cardigans etc, of wool or fine animal hair) to separately identify 6110.11.00 (of wool) and 6110.12.00 (of Kashmir (cashmere) goats) and 6110.19.00 (other).  Existing duty rates are preserved in all cases.

 

Item 246 - Amendment to Chapter 64 (Footwear, gaiters and the like; parts of such articles)

 

Item 246 amends Note 3(b) to Chapter 64 to reflect the restructure of Chapter 41 (raw hides and skins and leather).  The Note now states that “leather” refers to the goods of 4107 and 4112.00.00 to 4114.

 

Items 247-249 - Amendments to Chapter 68 (Articles of stone, plaster, cement, asbestos, mica or similar materials)

 

Item 247 clarifies Note 1(b) to Chapter 68 by indicating that coated, impregnated or covered paperboard (as well as paper) of 4810 or 4811 do not fall within this Chapter.

 

Item 248 deletes subheadings 6812.10.00 (fabricated asbestos fibres), 6812.20.00 (yarn and thread), 6812.30.00 (cords and string) and 6812.40.00 (woven or knitted fabric) and entails the transfer of these goods to new subheading 6812.90.20.

 

Item 249 transfers subheading 6812.90.10 (goods for use in passenger motor vehicles) to new subheading 6812.90.30.  Goods presently classified in 6812.90.90 remain in that subheading.

 

Item 250 - Amendments to Chapter 70 (Glass and glassware)

 

Item 250 deletes subheadings 7010.91.00, 7010.92.00, 7010.93.00 and 7010.94.90 (certain glass containers) entailing the transfer of these goods to new subheading 7010.90.90.  Deletion of 7010.94.10 (phials) entails the transfer of these goods to new subheading 7010.90.10.

 

Item 251 - Amendments to Chapter 71 (Pearls, precious stones and precious metals, articles thereof; coin)

 

Item 251 creates a new subheading 7112.30.00 (ash containing precious metals) for the identification of certain specific categories of waste.  As a consequence, subheadings 7112.10.00 (waste and scrap of gold), 7112.20.00 (waste and scrap of platinum) and 7112.90.00 (other waste and scrap of precious metals) transfer to new subheadings 7112.91.00, 7112.92.00 and 7112.99.00, respectively.

 

Item 252 - Amendments to Chapter 73 (Articles of iron or steel)

 

Item 252 deletes subheading 7302.20.00 (railway sleepers) and transfers these goods to subheading 7302.90.00 (other railway construction material).

 

Item 253 - Amendments to Chapter 74 (Copper and articles thereof)

 

Item 253 deletes subheadings 7415.31.00 (screws for wood) and 7415.32.00 (other screws, bolts and nuts) and transfers these goods to new subheading 7415.33.00 (screws, bolts and nuts).

 

Items 254-263 - Amendments to Chapter 81 (Other base metals; cermets; articles thereof)

 

Item 254 restructures heading 8101 (tungsten and articles thereof).  Waste and scrap of tungsten are separately identified in new subheading 8101.97.00.  Existing subheadings 8101.91.00, 8101.92.00 and 8101.93.00 are renumbered as 8101.94.00, 8101.95.00 and 8101.96.00, respectively.

 

Item 255 creates a new subheading 8102.97.00 (waste and scrap of molybdenum) for the identification of certain specific categories of waste of subheading 8102.91.00.  As a consequence, subheadings 8102.91.00, 8102.92.00 and 8102.93.00 transfer to new subheadings 8102.94.00, 8102.95.00 and 8102.96.00.

 

Item 256 creates a new subheading 8103.30.00 (waste and scrap of tantalum) for the identification of certain specific categories of waste.  As a consequence, goods of subheading 8103.10.00 transfer to new subheadings 8103.20.00 (unwrought tantalum) and 8103.30.00 (waste and scrap).

 

Item 257 creates a new subheading 8105.30.00 (waste and scrap of cobalt) for the identification of certain specific categories of waste.  As a consequence, goods of subheading 8105.10.00 transfer to new subheadings 8105.20.00 (cobalt mattes and unwrought cobalt) and 8105.30.00 (waste and scrap of cobalt).

 

Item 258 creates a new subheading 8107.30.00 (waste and scrap of cadmium) for the identification of certain specific categories of waste.  As a consequence, goods of subheading 8107.10.00 transfer to new subheadings 8107.20.00 (unwrought cadmium) and 8107.30.00 (waste and scrap of cadmium).

 

Item 259 creates a new subheading 8108.30.00 (waste and scrap of titanium) for the identification of certain specific categories of waste.  As a consequence, goods of subheading 8108.10.00 transfer to new subheadings 8108.20.00 (unwrought titanium) and 8108.30.00 (waste and scrap of titanium).

 

Item 260 creates a new subheading 8109.30.00 (waste and scrap of zirconium) for the identification of certain specific categories of waste.  As a consequence, goods of subheading 8109.10.00 transfer to new subheadings 8109.20.00 (unwrought zirconium) and 8109.30.00 (waste and scrap of zirconium).

 

Item 261 splits subheading 8110.00.00 (antimony and articles thereof) to create new subheadings 8110.10.00 (unwrought antimony), 8110.20.00 (waste and scrap of antimony) and 8110.90.00 (other).

 

Item 262 creates a new subheading 8112.13.00 (waste and scrap of beryllium) for the identification of certain specific categories of waste.  As a consequence, goods of subheading 8112.11.00 transfer to new subheadings 8112.12.00 (unwrought beryllium), 8112.13.00 (waste and scrap of beryllium) and 8112.19.00 (other).  It also creates a new subheading 8112.22.00 (waste and scrap of chromium) for the identification of certain specific categories of waste.  As a consequence, goods of subheading 8112.20.00 transfer to new subheadings 8112.21.00 (unwrought chromium), 8112.22.00 (waste and scrap of chromium) and 8112.29.00 (other).

 

Item 263 creates new subheadings 8112.51.00 (unwrought thallium), 8112.52.00 (waste and scrap of thallium) and 8112.92.00 (other waste and scrap) for the identification of certain specific categories of waste.  As a consequence, goods of other base metals of subheadings 8112.91.00 and 8112.99.00 transfer to new subheadings 8112.51.00, 8112.52.00, 8112.59.00, 8112.92.00 and 8112.99.00.

 

Items 264-267 - Amendments to Section XVI (Machinery and mechanical appliances; electrical equipment)

 

Item 264 amends Note 1(e) to Section XVI clarifying the intent that a reference to conveyor belts includes a reference to conveyor belting.

 

Item 265 adds a new Note 1(q) to Section XVI which provides direction for the classification of certain typewriter or similar ribbons.  This Note clarifies the intent that typewriter and similar ribbons are excluded from Section 16.

 

Item 266 amends Note 2(a) to Section XVI to clarify the text of this Note relating to the classification of parts of machines.

 

Item 267 amends Note 3 to Section XVI modifying the classification of composite machines by substituting the word “designed” for the word “adapted”.  This amendment does not affect the classification of composite machines.

 

Items 268-287 - Amendments to Chapter 84 (Machinery and mechanical appliances)

 

Item 268 amends Note 1(e) to Chapter 84.  This Note lists the exclusions to Chapter 84.  The amendment of Note 1(e) permits the classification in Chapter 84 of mechanical tools for working in the hand.  These goods transfer from heading 8508.

 

Item 268 also clarifies the intent that digital cameras are classified in heading 8525.

Item 269 creates a new subheading 8414.80.30 (air or vacuum pumps, compressors or fans being electro-mechanical tools for working in the hand, with self-contained electric motor) as a consequence of the deletion of heading 8508.

 

Item 270 expands the scope of subheading 8415.10.00 (window or wall type air conditioners) to cover “split-systems”.  These goods transfer from subheading 8415.82.00.

 

Item 271 amends subheading 8415.81.00 (other air conditioners) to clarify the intent that the goods include reversible heat pumps.

 

Item 272 amends the text of heading 8419 to clarify the intent that the coverage of goods does not extend to furnaces, ovens and other equipment of heading 8514.

 

Item 273 creates new subheadings 8419.39.10 (dryers being electro-mechanical tools for working in the hand, with self-contained electric motor) and 8419.39.90 (other dryers) as a consequence of the amendment of Note 1(e) to Chapter 84, and the deletion of heading 8508.

Item 274 creates a new subheading 8419.89.20 (other heating equipment being electro-mechanical tools for working in the hand, with self-contained electric motor) as a consequence of the amendment of Note 1(e) to Chapter 84, and the deletion of heading 8508.

 

Item 275 creates new subheadings within 8422.30 (machines for sealing bottles etc), 8422.40 (other packing machinery) and 8422.90 (parts) to separately identify certain electro-mechanical tools for working in the hand, with self-contained electric motor.  This is a consequence of the amendment of Note 1(e) to Chapter 84, and the deletion of heading 8508.

 

Items 276, 277 and 278 create new subheadings within 8424.30 (jet projecting machines), 8424.89 (other machines for spraying liquids) and 8424.90 (parts) to separately identify certain electro-mechanical tools for working in the hand, with self-contained electric motor.  This is a consequence of the amendment of Note 1(e) to Chapter 84, and the deletion of heading 8508.

 

Item 279 deletes subheading 8430.62.00 (scrapers).  These goods transfer to new subheading 8430.69.10.  Goods previously classified in subheading 8430.69.00 transfer to new subheading 8430.69.90 (other).

 

Item 280 amends the text of heading 8443 (printing machinery) to clarify the intended coverage of goods within the heading.

 

Item 281 deletes subheading 8461.10.00 (planing machines) and entails a transfer of these goods to subheading 8461.90.00.

 

Item 282 amends the text of heading 8467 (hand-held tools) to reflect that tools with a self-contained electric motor are now classified within the heading.

 

Item 283 creates new subheadings within 8467.2 (tools for working in the hand with self-contained electric motor).  New subheadings 8467.21.00, 8467.22.00 and 8467.29.00 apply to drills, saws and other tools, respectively. 

 

Item 284 splits subheading 8467.99.00 to create new subheadings 8467.99.10 that  covers parts of these goods and 8467.99.90 that covers parts of other goods of heading 8467.  These changes and those of Item 283 are a consequence of the amendment of Note 1(e) to Chapter 84 and heading 8467, and the deletion of heading 8508.

 

Item 285 amends the text of subheading 8471.50.00 (digital processing units) to clarify the intended coverage of goods within the subheading.

 

Item 286 amends the text of subheading 8481.30.00 (check valves) to clarify the intent that a reference to check valves includes nonreturn valves.

Item 287 amends the text of subheading 8483.90.00 (parts) to clarify the intent that toothed wheels, chain sprockets and other transmission elements presented separately are classified in that subheading.

 

Items 288-303 - Amendments to Chapter 85 (Electrical machinery and equipment)

Item 288 amends Note 3(a) to Chapter 85 to clarify that a reference to vacuum cleaners of heading 8509 includes both wet and dry vacuum cleaners.

 

Item 289 amends the second paragraph of Note 3 to Chapter 85 to clarify the intent that electric scissors are now classified in heading 8467, being tools for working in the hand with self-contained electric motor.

 

Item 290 amends Note 6 to Chapter 85 to clarify the intent that records, tapes and other media of 8523 or 8524 remain classified in these headings only when they are presented with the apparatus for which they are intended.

 

Item 291 pluralises the title “Subheading Note” to Chapter 85 to reflect the addition of new Subheading Note 2.

 

Item 292 adds a New Subheading Note 2 to Chapter 85 to define “smart cards” of subheading 8542.10.00.

 

Item 293 amends subheading 8506.80.00 (other primary cells) to clarify the intent that the description refers to other primary cells and primary batteries.

 

Item 294 deletes heading 8508 and its subheadings (certain electro-mechanical tools for working in the hand, with self-contained electric motor).  These goods transfer to various headings of Chapter 84.

 

Item 295 amends subheading 8509.10.00 to clarify the intent that a reference to vacuum cleaners of heading 8509 includes both wet and dry vacuum cleaners.

 

Item 296 amends the text of heading 8514 to clarify the intended coverage of industrial laboratory furnaces.

Item 297 amends the text of subheading 8514.20.00 (dielectric furnaces and ovens) to clarify the description of goods classified to the subheading.

 

Item 298 amends the text of subheading 8514.40.00 (other heating equipment) to clarify the description of goods classified to the subheading.

 

Item 299 amends the text of heading 8518 (microphones, loudspeakers and amplifiers) to clarify the intent that headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers are classified in the heading.

 

Item 300 amends the text of subheading 8518.30.00 (headphones and earphones) to reflect the amendment to heading 8518 (refer to Item 299).

 

Item 301 amends the text of heading 8525 (televisions, radios and cameras) to clarify the intent that “digital cameras” are classified within the heading. 

 

Item 302 amends subheading 8525.40.00 to reflect the clarification in Item 301.

 

Item 303 amends the subheadings under heading 8542 (electronic integrated circuits and microassemblies).  This results in goods of subheadings 8542.12.00 (“smart cards”) and 8542.30.00 (other integrated circuits) being transferred to new subheading 8542.10.00 for “smart cards”.

 

“Smart cards” are defined in new Subheading Note 2 to Chapter 85.  At the same time, the content of present subheadings 8542.13.00 (semiconductors), 8542.14.00 (bipolar circuitry) and 8542.19.00 (other electronic circuits) has been transferred to new subheading 8542.21.00.  Other monolithic integrated circuits (other than “smart cards”) of subheading 8542.30.00 transfer to new subheading 8542.29.00.  Goods of subheadings 8542.40.00 (hybrid integrated circuits) and 8542.50.00 (electronic microassemblies) transfer to subheadings 8542.60.00 and 8542.70.00, respectively.

 

Items 304-305 - Amendments to Section XVII

 

Item 304 amends Note 1 to section XVII to replace “9508.00.00” with “9508”, to reflect the restructure of heading 9508.

 

Item 305 clarifies the text of the first paragraph of Note 5 to Section XVII.

 

Items 306-307 - Amendments to Chapter 87 (Vehicles)

 

Items 306 and 307 amend the text of heading 8713 (invalid carriages) and subheading 8714.20.00 (parts and accessories) to clarify the intent that the carriages are for disabled persons.

 

Item 308 - Amendments to Chapter 88 (Aircraft and spacecraft)

 

Item 308 splits subheading 8805.20.00 (ground flying trainers) to create new subheadings 8805.21.00 (air combat simulators and parts thereof) and 8805.29.00 (other trainers).

 

Item 309 - Amendments to Chapter 89 (Ships and other vessels)

 

Item 309 restructures heading 8906 (other vessels and boats) to accommodate new subheadings 8906.10 (warships) and 8906.90 (other vessels).  These subheadings are further divided on the basis of tonnage.

 

Items 310-322 - Amendments to Chapter 90 (Optical and photographic goods)

 

Item 310 amends exclusion Note 1(h) to Chapter 90 to include a reference to digital cameras as a consequence of the amendment to heading 8525.

 

Item 311 creates a new Note 6 to Chapter 90 to provide a definition for orthopaedic footwear. 

 

Item 311 also renumbers former Note 6 as Note 7.  The text of this Note, defining goods of heading 9032 (automatic regulating or controlling apparatus) has been clarified.

Items 312 and 313 delete Additional Note 1 (orthopaedic appliances) to Chapter 90 and renumber present Additional Note 2 as Additional Note 1. 

 

Item 314 creates a new Additional Note 2 to provide a definition for parts for goods of new subheadings 9021.10.41 and 9021.10.49 (footwear and special insoles designed to correct orthopaedic conditions).

 

Items 315, 316 and 317 amend the text of heading 9009 (photocopying apparatus) and subheadings 9009.1 and 9009.2 to reflect current terminology.

 

Item 318 splits subheading 9009.90.00 (parts and accessories of photocopiers) to create new subheadings 9009.91.00, 9009.92.00, 9009.93.00 and 9009.99.00 covering automatic document feeders, paper feeders, sorters and other parts, respectively.

 

Item 319 amends the text of subheading 9012.10.00 (microscopes) to clarify that diffraction apparatus is classified within the subheading.

 

Item 320 amends the text of subheading 9015.20.00 (theodolites and tacheometers) to reflect current terminology.

 

Item 321 amends the structure of the present heading 9021 (orthopaedic appliances) to align the structured nomenclature of the heading with the corresponding Explanatory Notes.  As a consequence, new subheadings 9021.10 to 9021.10.90 have been created.  These subheadings separately identify footwear and special insoles made to measure for a specific orthopaedic disorder (9021.10.10), footwear and special insoles, designed to correct other orthopaedic conditions (9021.10.20 and 9021.10.30, respectively) and parts for those goods (9021.10.41 and 9021.40.49).  Other orthopaedic and fracture appliances transfer from subheading 9021.19.00 to new subheading 9021.10.90.

 

Item 322 splits subheading 9021.30.00.  Goods of subheadings 9021.11.00 (artificial joints) and 9021.30.00 (other artificial parts of the body) have been transferred to new subheadings 9021.31.00 (artificial joints) and 9021.39.00 (other).

 

Items 323-324 - Amendments to Chapter 91 (Clocks and watches and parts thereof)

 

Item 323 closes-up subheadings 9108.91.00 (other watch movements 33.8 mm or less) and 9108.99.00 (other) and entails the transfer of these goods to new subheading 9108.90.00 (other watch movements).

 

Item 324 closes-up subheadings 9112.10.00 (watch cases of base metal) and 9112.80.00 (other) and entails the transfer of these goods to new subheading 9112.20.00 (cases).

 

Items 325-327 - Amendments to Chapter 93 (Arms and ammunition)

 

Item 325 creates new subheadings, identifying certain military weapons.  As a consequence, heading 9301.00.00 (military weapons) has been deleted and transferred to new subheadings 9301.11.00 (self-propelled artillery weapons), 9301.19.00 (other artillery weapons), 9301.20.00 (rocket launchers and flame-throwers) and 9301.90.00 (other).

 

Item 326 amends the text of heading 9305 to replace “9301.00.00” with “9301” to reflect the restructure of 9301.

 

Item 327 deletes subheading 9305.90.00 (other parts of weapons) and creates a new subheading 9305.91.00 (parts of military weapons of heading 9301) and 9305.99.00 (other).

 

Items 328-331 - Amendments to Chapter 95 (Toys, games and sports goods)

 

Item 328 amends Note 1(u) to Chapter 95.  Note 1 to Chapter 95 lists the exclusions to that Chapter.  The amendment to Note 1(u) excludes sports mittens and mitts of rubber from Chapter 95.   These goods transfer from subheading 9504.90.00 to new subheading 4015.90.10.

 

Item 329 adds Note 3 to Chapter 95 which provides that heading 9305 (other toys) does not include goods intended exclusively for animals e.g., “pet toys”.

 

Item 330 amends the scope of subheading 9504.30.00 which has been expanded to cover banknote operated machines.

 

Item 331 splits heading 9508.00.00 (fairground amusements and travelling circuses) to create new subheading 9508.10.00 for travelling circuses and travelling menageries.

 

Item 332 - Amendments to Chapter 96 (Miscellaneous manufactured articles)

 

Item 332 deletes subheadings 9613.30.00 (table lighters) and 9613.80.00 (other lighters) and transfers these goods to subheadings 9613.80.10 and 9013.80.90, respectively.

 

Items 333-334 - Amendments to Chapter 97 (Works of art, antiques)

 

Items 333 and 334 amend exclusion Note 1(a) to Chapter 97 and the text of heading 9704.00.00.  This results in the transfer to subheading 4907.00.10 of unused postage stamps of countries other than Australia.

 

Items 335-336 - Amendments to Items 53B and 53C of Schedule 4 (Passenger Motor Vehicles)

 

Items 335 and 336 amend the list of headings and subheadings to which items 53B and 53C of Schedule 4 to the Customs Tariff apply.

 

A number of headings and subheadings in Schedule 3 of the Customs Tariff apply to various components for passenger motor vehicles and have a rate of duty of 15%.  Where these headings and subheadings also cover non-PMV goods, item 53B may be used to reduce that duty from 15% to 5%, which is that rate of duty that would have been applicable had the rate of 15% for these goods being phased with the other duty rates.

 

Item 53C will operate from 1 January 2005 and will provide a similar reduction from 10% to 5%, when duty rates for PMV components fall to 10%.

 

Both items 53B and 53C contain a list of tariff headings and subheadings (mainly applicable to textiles, clothing and footwear goods), which are intended to have a rate of 15% (10% after 1 January 2005).  The lists prevent the application of items 53B and 53C to these subheadings.

 

These lists have been amended for both items 53B and 53C to reflect changes to the headings and subheadings (mainly as a consequence of the restructure of headings 6002 and 9021) contained elsewhere in this legislation.