Customs By-law Nos. 8840053 and 8840054 (Cth)

Case
No judgment structure available for this case.

CUSTOMS ACT 1901

CUSTOMS TARIFF ACT 1987

PART II OF SCHEDULE 4

BY-LAWS NOS. 8840053 AND 8840054

I, COLIN F. VASSAROTTI, delegate of the Comptroller-General of Customs for the purposes of section 271 of the Customs Act 1901, hereby make the by-laws set out in the Schedule hereto.

Unless the context otherwise requires, where a description of goods is specified in a by-law set out in the Schedule hereto, the goods that fall within that by-law by virtue of that description are such goods as would fall within that description if it were specified in the tariff classification in Schedule 3 to the Customs Tariff Act 1987 that applies to those goods.

Unless the context otherwise requires, any word or phrase used in a reference in a by-law set out in the Schedule hereto, has the same meaning as if it were used in the tariff classification in Schedule 3 to the Customs Tariff Act 1987 that applies to those goods to which that reference in that by-law applies.

THE SCHEDULE

BY-LAW NO. 8840053

1. This by-law may be cited as Customs By-law No. 8840053.            

2. This by-law shall take effect on and from 1 January 1988.           

3. Item 27 in Part II of Schedule 4 to the Customs Tariff Act 1987    

applies to handicrafts that the Collector is satisfied:             

(a) are made by one or more of the following processes,            

and by no other process:  

(i) by hand;  

(ii) by tools held in the hand;  

(iii) by machines powered by foot or hand; and                 

(b) are wholly or in chief part by weight of materials             

traditionally used in the production of handicrafts;            

and  

(c) have attained, by reason of being hand-made, an artistic or    

decorative character generally comparable with traditional     

hand-made products of the country in which the goods were      

made.  

2

4. For the purposes of the operation of paragraph 3 in relation to    

goods, the incorporation or inclusion in the goods of materials     

or components of a minor nature that are essential to the          

assembly or normal operation of the goods, but do not contribute   

to the decoration, artistry or character of the goods, shall be    

disregarded.     

5. This by-law does not apply to goods that:  

(a) are included in a class of goods specified in column 1 of      

the Table below; and  

(b) are not included in the class of goods (if any) specified      

in column 2 of that Table opposite the class of goods in       

which those goods are included.     

          THE TABLE   

Column 1   Column 2  

Excluded Goods                    Included Goods                  

(1) Goods, as follows:  

   (a) fabrics and articles  

made up from fabric  

or yarn;  

(b) clothing;     

(c) footwear and parts  

thereof  

(2) Jewellery classified  

under 7113, 7115 or  

7116 of Schedule 3  

(3) Imitation jewellery            Handicrafts, being beads put   

classified under 7117          up as necklaces, bracelets     

of Schedule 3                  or anklets  

Handicrafts made up from       

naturally occuring products    

  or materials, with or          

without metal fittings         

(4) Furniture and parts            Handicrafts in which the       

thereof, classified            artistic or decorative         

under 9401 or 9403             character is achieved by       

of Schedule 3                  inlaid work or by carved       

designs carried out by hand.   

6. For the purposes of this by-law, the "Customs Tariff Act 1987"     

means the Customs Tariff Act 1987, as amended from time to time.    

3

BY-LAW NO. 8840054

1. This by-law may be cited as Customs By-law No. 8840054.            

2. This by-law shall take effect on and from 1 January 1988.           

3. Item 27 in Part II of Schedule 4 to the Customs Tariff Act 1987    

applies to handicrafts that are:  

(a) fabric and articles made up from fabric or yarn, that are hand 

crocheted, hand knitted, hand netted or hand woven and contain 

 not less than 90% by weight of natural fibres; or              

(b) footwear and clothing not being goods made up from fabric or   

yarn, that are wholly, or in chief part by weight, of natural  

materials,

being goods that the Collector is satisfied are made by one or more

 of the following processes, and by no other process:               

(i) by hand;                   

(ii) by tools held in the hand;       

(iii) by machines powered by foot or hand.  

4. This by-law also applies to -         

(a) fabrics printed or dyed according to the traditional Batik     

method; or  

(b) goods made up from fabrics printed or dyed according to the    

traditional Batik method, being goods that the Collector is

satisfied are made by one or more of the following processes,  

and by no other process:             

       (i) by hand;  

      (ii) by tools held in the hand;       

(iii) by machines powered by foot or hand.  

5. For the purposes of the operation of paragraph 3 or 4 in           

relation to goods, the corporation or inclusion in the goods        

of materials or components of a minor nature that are essential    

to the assembly or normal operation of the goods shall be          

disregarded.  

6. This by-law does not apply to -  

 (a) footwear having outer soles and uppers of leather;             

(b) parts of footwear classified under 6406 of Schedule 3;         

(c) towelling classified under 6001.2 of Schedule 3;                

(d) knitted or crocheted towels classified under 6302.60.90,      

6302.91.30, 6302.93.00 or 6302.99.00 of Schedule 3; or

(e) handicrafts to which a subitem in Schedule 5 is expressed to   

apply.

4

7. For the purpose of this by-law, the Customs Tariff Act 1987,        

as amended from time to time.        

Dated this tenth day of December 1987

C.F. VASSAROTTI

Delegate of the

Comptroller-General

of Customs

Actions
Download as PDF Download as Word Document


Cases Citing This Decision

0

Cases Cited

0

Statutory Material Cited

0