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1998-1999-2000-2001
CUSTOMS TARIFF AMENDMENT BILL (NO. 5)
2001
(Circulated
by the Authority of the
Minister for Justice and Customs,
Senator
the Honourable Chris Ellison)
CUSTOMS TARIFF AMENDMENT BILL (NO. 5) 2001
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
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)
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)
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.
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.
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.
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.
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.
There is no change to the classification of hand-made paper in
4802.10.00.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
There is no change to carbon paper and other copy paper of heading
4809.
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.
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).
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.
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.
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.
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.
Item 226 renumbers this subheading as 4823.12.00.
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).
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.
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.
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.