Customs Tariff (No. 2) 1971 (Cth)

Customs Tariff (No. 2)

No. 107 of 1971

An Act relating to Duties of Customs.

[Assented to 6 December 1971]

BE it enacted by the Queen’s Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia, as follows:—

Short title and citation.

1.—(1.) This Act may be cited as the Customs Tariff (No. 2) 1971.

(2.) The Customs Tariff 1966-1970, as amended by the Customs Tariff 1971, is in this Act referred to as the Principal Act.

(3.) Section 1 of the Customs Tariff 1971 is amended by omitting sub-section (3.).

(4.) The Principal Act, as amended by this Act, may be cited as the Customs Tariff 1966-1971.

Commencement.

2. This Act shall be deemed to have come into operation on the first day of July, One thousand nine hundred and seventy-one.

Amendments of Principal Act.

3. The Principal Act is amended as set out in the Schedule to this Act.

THE SCHEDULE Section 3.

AMENDMENTS OF THE PRINCIPAL ACT

AMENDMENTS OF PART II. OF THE FIRST SCHEDULE
1. Omit item 02.01, insert the following”item:—
“02.01	* Meat and edible offals of animals falling within item 01.01, 01.02, 01.03 or 01.04, fresh, chilled or frozen	$0.025 per lb	$0.025 per lb”.
2. Omit item 02.06, insert the following item:—
“02.06	* Meat and edible meat offals (except poultry liver), salted, in brine, dried or smoked	$0.021 per lb	$0.021 per lb”.
3. Omit sub-item 03.02.2.
4. Omit item 03.03, insert the following item:—
“03.03	* Crustaceans and molluscs, whether in shell or not, fresh (live or dead), chilled, frozen, salted, in brine or dried; crustaceans, in shell, simply boiled in water:
03.03.1	- Shrimps and prawns, not being dried, salted or in brine; shrimp and prawn meat, fresh, chilled or frozen	$0.10 per lb	$0.10 per lb
03.03.9	- Other.................................................................	$0.008 per lb	$0.008 per lb
5. Omit item 04.02, insert the following item:—
“04.02	* Milk and cream, preserved, concentrated or sweetened	$0.033 per lb	$0.019 per lb
6. Omit item 04.05, insert the following item:—
“04.05	* Birds’ eggs and egg yolks, fresh, dried or otherwise preserved, sweetened or not	$0.075 per lb	$0.075 per lb
7. Omit item 05.07, insert the following item:—
“05.07	* Skins and other parts of birds, with their feathers or down, feathers and parts of feathers (whether or not with trimmed edges) and down, not further worked than cleaned, disinfected or treated for preservation; powder and waste of feathers or parts of feathers	Free	Free”.
8. Omit sub-item 07.02.2.
9. Omit sub-items 07.03.2 and 07.03.9, insert the following sub-item:—
“07.03.9	- Other.................................................................	$0.325 per gal	$0.225 per gal”.
10. Omit sub-items 07.04.2 and 07.04.3, insert the following sub-items:—
“07.04.2	- Herbs, put up for household use..........................	30%	12½%
07.04.3	- Other herbs; mushrooms.....................................	Free	Free”.
11. Omit sub-item 07.05.3, insert the following sub-items:—
“07.05.3	- Peas, split..........................................................	$0.006 per lb	$0.003 per lb
07.05.4	- Lentils, split.......................................................	$0.002 per lb	$0.002 per lb”.

The Schedule—continued

12. Omit item 07.06, insert the following item:—
“07.06	* Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and other similar roots and tubers with high starch or inulin content, fresh or dried, whole or sliced; sago pith	$0.002 per lb	$0.001 per lb”.
13. Omit sub-items 08.01.2 to 08.01.5 (inclusive), insert the following sub-items:—
“08.01.2	- Bananas; pineapples; mangoes; guavas; avocados; mangosteens	$0.006 per lb	$0.002 per lb
08.01.3	- Coconuts, whole....................................................................	Free	Free
08.01.4	- Other coconuts.......................................................................	$0.017 per lb	$0.017 per lb
08.01.5	- Brazil nuts; cashew nuts in the shell..................................	$0.025 per lb	$0.025 per lb
08.01.6	- Cashew nuts not in the shell................................................	$0.037 per lb	$0.025 per lb”.
14. Omit items 08.08 to 08.10 (inclusive), insert the following items:—
“08.08	* Berries, fresh:
08.08.1	- Pulped.....................................................................................	$0.622 per gal	$0.333 per gal
08.08.9	- Other........................................................................................	$0.006 per lb	$0.002 per lb
08.09	* Other fruit, fresh:
08.09.1	- Passionfruit pulp...................................................................	$1.15 per gal	$0.92 per gal
08.09.9	- Other........................................................................................	$0.006 per lb	$0.002 per lb
08.10	* Fruit (whether or not cooked), preserved by freezing, not containing added sugar:
08.10.1	- Passionfruit pulp	$1.15 per gal	$0.92 per gal
08.10.2	- Pulp, not being goods falling within the last preceding sub-item	$0.622 per gal	$0.333 per gal
08.10.9	- Other........................................................................................	$0.006 per lb	$0.002 per lb”.
15. Omit sub-item 09.04.9, insert the following sub-item:—
“09.04.9	- Other........................................................................................	10%	Free”.
16. Omit items 09.06 to 09.10 (inclusive), insert the following items:—
“09.06	* Cinnamon and cinnamon-tree flowers...................................	12½%	Free
09.07	* Cloves (whole fruit, cloves and stems)..................................	10%	Free
09.08	* Nutmeg, mace and cardamoms...............................................	10%	Free
09.09	* Seeds of anise, badian, fennel, coriander, cumin, caraway and juniper.......................................................................................	Free	Free

The Schedule—continued

16.—continued
09.10	* Thyme, saffron and bay leaves; other spices:
09.10.1	- Green ginger, not in liquid..................................................	$0.033 per lb, and 10%	$0.033 per lb
09.10.2	- Dry ginger, unground, as prescribed by by-law	12½%	Free
09.10.3	- Dry ginger, unground, not being goods falling within a preceding sub-item of this item	$0.35 per lb, less 62½%; or, if higher, 12½%	$0.35 per lb, less 75%
09.10.4	- Ginger, in packs, in liquid...................................................	$0.175 per lb, calculated by reference to the total weight of contents, less 50%	$0.175 per lb, calculated by reference to the total weight of contents, less 50%
09.10.5	- Ginger, not being goods falling within a preceding sub-item of this item	$0.35 per lb, less 62½%; or, if higher, $0.008 per lb	$0.342 per lb, less 67½%.
09.10.6	- Curry paste or powder..........................................................	$0.025 per lb	$0.019 per lb
09.10.9	- Other:
09.10.91	- - Ground..................................................................................	$0.033 per lb	$0.025 per lb
09.10.99	- - Other.....................................................................................	Free	Free”.
17. Omit item 10.07, insert the following item:—
“10.07	* Buckwheat, millet, canary seed and grain sorghum; other cereals	Free	Free”.
18. Omit items 11.01 and 11.02, insert the following items:—
“11.01	* Cereal flours	$1.25 per ctl	$0.94 per ctl
11.02	* Cereal groats and cereal meal; other cereal grains that have been rolled, flaked, polished, pearled, kibbled or similarly worked but have not been farther prepared, except husked, glazed, polished or broken rice; germ of cereals, whole, rolled, Baked or ground	$0.62 per ctl	$0.31 per ctl
19. Omit item 11.04, insert the following item:—
“11.04	* Flours of fruits falling within an item in Chapter 8	$0.05 per lb	$0.037 per lb”.
20. Omit item 11.08, insert the following item:—
“11.08	* Starches; inulin:
11.08.1	- Potato starch...........................................................................	Free	Free
11.08.2	- Maize starch...........................................................................	$0.014 per lb	$0.009 per lb
11.08.9	- Other........................................................................................	$0.025 per lb	$0.012 per lb”.

The Schedule—continued

21. Omit item 12.02, insert the following item:—
“12.02	* Flours (other than mustard flour), and meals, of oil seeds or oleaginous fruit, non-defatted	Free	Free”.
22. Omit item 12.07, insert the following item:—
“12.07	* Plants and parts (including seeds and fruit) of trees, bushes, shrubs or other plants, being goods of a kind used primarily in perfumery, in pharmacy, or for insecticidal, fungicidal or similar purposes, fresh or dried, whole, cut, crushed, ground or powdered:
12.07.1	- Liquorice root in its natural state or decorticated; dried herbs, non-medicinal; derris, Ionchocarpus and other rotenone-bearing roots in natural or powdered form, not put up for retail sale; buchu leaves, not cut, crushed or powdered, not put up for retail sale	Free	Free
12.07.9	- Other:
12.07.91	- - Put up for retail sale...........................................................	22½%	10%
12.07.99	- - Other.....................................................................................	7½%	Free”.
23. Omit item 13.03, insert the following item:—
“13.03	* Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, derived from vegetable products:
13.03.1	- Pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners; aloes; cashew nut shell oil; crude liquorice	Free	Free
13.03.2	- Capsicin..................................................................................	10%, and $0.183 per lb	5%, and $0.137 per lb
13.03.3	- Gingerin..................................................................................	$4.90 per lb, less 62½%; or, if higher, 12½%	$4.90 per lb, less 75%
13.03.4	- Extracts of hops.....................................................................	45%; or, if higher, 10%, and $0.425 per lb	25%; or, if higher, 5%, and $0.275 per lb
13.03.9	- Other........................................................................................	7½%	Free”.
24. Omit item 14.02, insert the following item:—
“14.02	* Vegetable materials, whether or not put up on a layer or between two layers of other material, of a kind used primarily as stuffing or as padding	Free	Free”.
25. Omit items 15.01 to 15.04 (inclusive), insert the following items:—
“15.01	* Lard and other rendered pig fat; rendered poultry fat	17½%	10%
15.02	* Unrendered fats of bovine cattle, sheep or goats; tallow (including premier jus) produced from those fats	17½%	7½%
15.03	* Lard stearin, oleostearin and tallow stearin; lard oil, oleo-oil and tallow oil, not emulsified or mixed or prepared in any way	17½%	10%
15.04	* Fats and oils, of fish and marine mammals, whether or not refined:
15.04.1	- Whale oil................................................................................	$0.067 per gal	$0.037 per gal
15.04.2	- Seal oil; unrefined fish oils.................................................	$0.008 per gal	Free
15.04.3	- Cod liver oil, refined............................................................	$0.05 per gal	Free
15.04.9	- Other........................................................................................	$0.075 per gal	$0.05 per gal”.

The Schedule—continued

26. Omit note 2 to Chapter 16, insert the following note:—
“2. For the purposes of sub-item 16.04.2 the weight by reference to which duty in respect of goods is to be calculated is the total weight of the contents of the cans, bottles, jars or other containers in which the goods are packed.”.
27. Omit items 16.02 to 16.05 (inclusive), insert the following items:—
“16.02	* Other prepared or preserved meat or meat offal:
16.02.1	- Brawns, jellies, pastes and the like....................................	27½%	17½%
16.02.9	- Other........................................................................................	10%, and $0.05 per lb	5%, and $0.019 per lb
16.03	* Meat extracts and meat juices	7½%	Free
16.04	* Prepared or preserved fish, including caviar and caviar substitutes:
16.04.1	- Fish balls, cakes, sausages and the like; potted or concentrated fish; fish extracts; fish pastes; caviar; caviar substitutes; fish roe	32½%	17½%
16.04.2	- Goods packed in air-tight cans, bottles, jars or similar containers, not being goods falling within the last preceding sub-item:
16.04.21	- - Salmon..................................................................................	$0.012 per lb, and, if the FOB price per pound is less than $0.45, an amount per pound equal to two-thirds of the difference	Free, or, if the FOB price per pound is less than $0.45, an amount per pound equal to two-thirds of the difference:
16.04.22	- - Tuna......................................................................................	$0.133 per lb	$0.117 per lb
16.04.23	- - Sardines, sild, brisling and similar small immature fish	$0.008 per lb	Free
16.04.24	- - Cutlets, chunks, flakes or solid pack, other than of salmon or tuna	$0.075 per lb	$0.058 per lb
16.04.29	- - Other.....................................................................................	$0.017 per lb	Free
16.04.9	- Other........................................................................................	$0.008 per lb	$0.008 per lb
16.05	* Crustaceans and molluscs, prepared or preserved:
16.05.1	Potted or concentrated; extracts; pastes...............................	32½%	17½%
16.05.2	- Shrimps, prawns, shrimp meat and prawn meat, not packed in air-tight cans, bottles, jars or similar containers, not being goods falling within the last preceding sub-item	$0.10 per lb	$0.10 per lb
16.05.9	- Other........................................................................................	Free	Free
28. Omit item 17.02, insert the following item:—
“17.02	* Other sugars; sugar syrups; artificial honey (whether or not mixed with natural honey); caramel:

The Schedule—continued

28.—continued
17.02.1	- Lactose; lactose syrups.......................................	32½%	12½%
17.02.2	- Glucose; glucose syrups.....................................	$0.015 per lb	$0.006 per lb
17.02.3	- Caramel.............................................................	$0.019 per lb	$0.012 per lb
17.02.9	- Other	$0.012 per lb	$0.009 per lb”.
29. Omit item 17.05, insert the following item:—
“17.05	* Flavoured or coloured sugars, syrups and molasses, but not including fruit juices containing added sugar in any proportion	$0.024 per lb	$0.015 per lb”.
30. Omit items 18.01 and 18.02, insert the following items:—
“18.01	* Cocoa beans, whole or broken, raw or roasted	Free	Free
18.02	* Cocoa shells, husks, skins and waste	Free	Free”.
31. Omit item 18.04, insert the following item:—
“18.04	* Cocoa butter (fat or oil)	$0.017 per lb	$0.008 per lb”.
32. Omit item 18.06, insert the following item:—
“18.06	* Chocolate and other food preparations (including sugar confectionery) containing cocoa	47½%	22½%”.
33. Omit item 19.04, insert the following item:—
“19.04	* Tapioca and sago; tapioca and sago substitutes obtained from potato or other starches	10%	Free”.
34. Omit items 20.01 to 20.03 (inclusive), insert the following items:—
“20.01	* Vegetables and fruit, prepared or preserved by vinegar or acetic acid, with or without sugar, whether or not containing salt, spices or mustard:
20.01.1	- Gherkins and cucumbers in packs not exceeding a quart	$0.533 per gal	$0.333 per gal
20.01.2	- Gherkins and cucumbers, not being goods falling within the last preceding sub-item	$0.325 per gal	$0.225 per gal
20.01.3	- Olives and capers in packs exceeding a gallon ..	$0.15 per gal	$0.112 per gal
20.01.4	- Vegetables and fruit, not being goods falling within a preceding sub-item, in packs not exceeding a quart	$0.622 per gal	$0.333 per gal
20.01.5	- Vegetables and fruit, not being goods falling within a preceding sub-item of this item	$0.408 per gal	$0.206 per gal
20.02	* Vegetables prepared or preserved otherwise than by vinegar or acetic acid:
20.02.1	- Tomato paste, pulp, puree or juice, having a dry weight content of 7% or more	$0.64 per lb calculated by reference to the dry weight content	$0.35 per lb calculated by reference to the dry weight content
20.02.2	- Olives and capers in packs exceeding a gallon.....	$0.15 per gal	$0.112 per gal

The Schedule—continued

34.—continued
20.02.3	- Mushrooms packed in liquid or in air-tight containers	$0.80 per gal calculated by reference to the total contents of the containers in which the goods are packed	$0.60 per gal calculated by reference to the total contents of the containers in which the goods are packed
20.02.4	- Gherkins and cucumbers packed in liquid or in air-tight containers:
20.02.41	- - In packs not exceeding a quart.........................................	$0.533 per gal	$0.333 per gal
20.02.49	- - - Other..................................................................................	$0.325 per gal	$0.225 per gal
20.02.5	- Asparagus tips packed in air-tight cans, bottles, jars or similar containers:
20.02.51	- - In packs exceeding a half pint and not exceeding a pint	$0.80 per gal	$0.156 per gal
20.02.59	- - Other.....................................................................................	$0.622 per gal	$0.267 per gal
20.02.6	- Vegetables packed in liquid or in air-tight containers and not being goods falling within a preceding sub-item of this item:
20.02.61	- - In packs not exceeding a quart.........................................	$0.622 per gal	$0.333 per gal
20.02.69	- - Other.....................................................................................	$0.425 per gal	$0.225 per gal
20.02.9	- Other........................................................................................	$0.006 per lb	$0.003 per lb
20.03	* Fruit preserved by freezing, containing added sugar:
20.03.1	- Passionfruit pulp...................................................................	$1.15 per gal	$0.92 per gal
20.03.2	- Pulp, not being goods falling within the last preceding sub-item	$0.622 per gal	$0.333 per gal
20.03.9	- Other........................................................................................	$0.006 per lb	$0.002 per lb”.
35. Omit items 20.06 and 20.07, insert the following items:—
“20.06	* Fruit otherwise prepared or preserved, whether or not containing added sugar or spirit:
20.06.1	- Ginger in syrup......................................................................	$0.175 per lb, calculated by reference to the total weight of contents, less 50%	$0.175 per lb, calculated by reference to the total weight of contents, less 50%
20.06.2	- Nuts:
20.06.21	- - Almonds...............................................................................	15%	15%
20.06.22	- - Peanuts.................................................................................	$0.067 per lb	$0.042 per lb
20.06.29	- - Other.....................................................................................	$0.05 per lb	$0.025 per lb

The Schedule—continued

35.—continued
20.06.3	- Passionfruit pulp...................................................................	$1.15 per gal	$0.92 per gal
20.06.9	- Other:
20.06.91	- - In packs not exceeding a quart.........................................	$0.668 per gal, and, if preserved in liquid containing more than 2% of proof spirit, $3.10 per gal of the liquid	$0.357 per gal, and, if preserved in liquid containing more than 2% of proof spirit, $3 per gal of the liquid
20.06.99	- Other........................................................................................

$0.425 per gal, and, if preserved in liquid containing more than 2% of proof spirit, $3.10 per gal of the liquid		$0.225 per gal, and, if preserved in liquid containing more than 2% of proof spirit, $3 per gal of the liquid
20.07	* Fruit juices (including grape must) and vegetable juices, whether or not containing added sugar, but unfermented and not containing spirit:
20.07.1	- Lime juice, unsweetened.....................................................	$0.056 per gal		Free
20.07.2	- Citrus fruit juices, not being goods falling within a preceding sub-item of this item	$0.25 per gal		$0.177 per gal
20.07.3	- Passionfruit juice without added sugar or containing less than 25% added sugar	$0.90 per gal		$0.82 per gal
20.07.4	- Juices in packs of less than a gallon, not being goods falling within a preceding sub-item of this item	$0.244 per gal		$0.187 per gal
20.07.5	- Juices, not being goods falling within a preceding sub-item of this item	$0.156 per gal		$0.112 per gal”.
36. Omit item 21.02, insert the following item:—
“21.02	* Extracts, essences or concentrates, of coffee, tea or mate; preparations with a basis of such an extract, essence or concentrate:
21.02.1	- Of coffee.................................................................................	$0.40 per lb		$0.40 per lb
21.02.9	- Other........................................................................................	$0.05 per lb		$0.05 per lb”
37. Omit item 21.04, insert the following item:—
“21.04	* Sauces; mixed condiments and mixed seasonings:
21.04.1	- Soy sauce................................................................................	Free		Free
21.04.2	- Sauces, not being goods falling within the last preceding sub-item	$0.622 per gal		$0.333 per gal
21.04.9	- Other........................................................................................	30%		12½%”.
38. Omit items 21.06 and 21.07, insert the following items:—
“21.06	* Natural yeasts, active or inactive; prepared baking powders	Free	Free
21.07	* Food preparations not falling within any other item:
21.07.1	- Being produce of vegetable origin put up in airtight cans, bottles, jars or similar containers in packs not exceeding a quart	$0.622 per gal	$0.333 per gal

The Schedule—continued

38.—continued
21.07.2	- Being produce of vegetable origin put up in airtight cans, bottles, jars or similar containers in packs exceeding a quart	$0.425 per gal	$0.225 per gal
21.07.3	- Sweetening preparations, as prescribed by by-law for the purposes of this sub-item	Free	Free
21.07.4	- Sweetening preparations, as prescribed by by-law for the purposes of this sub-item	7½%	Free
21.07.5	- Sweetening preparations, not being goods falling within a preceding sub-item of this item	$4 per lb	$2.25 per lb
21.07.6	- Jellies.......................................................................................	$0.042 per lb	$0.025 per lb
21.07.9	- Other........................................................................................	30%	12½%”.
39. Omit item 22.01, insert the following item:—
“22.01	* Waters, including spa waters and aerated waters; ice and snow	12½%	5%”.
40. Omit items 22.03 to 22.08 (inclusive), insert the following items:—
“22.03	* Beer made from malt.................................................................	$1.37 per gal	$1.26 per gal
22.04	* Grape must, in fermentation or with fermentation arrested otherwise than by the addition of alcohol...........................	37½%, and $0.75 per gal	17½%, and $0.75 per gal
22.05	* Wine of fresh grapes; grape must with fermentation arrested by the addition of alcohol:
22.05.1	- Champagne............................................................................	$2.70 per gal	$2.70 per gal
22.05.2	- Sparkling wine, not being goods falling within the last preceding sub-item	$3.50 per gal	$3.20 per gal
22.05.3	- Wine, not being goods falling within a preceding sub-item of this item, or must, containing not more than 35% of proof spirit, in packs not exceeding a gallon	$1.70 per gal	$1.40 per gal
22.05.4	- Wine or must, not being goods falling within a preceding sub-item of this item, containing not more than 35% of proof spirit	$2.30 per gal	$2.15 per gal
22.05.9	- Other........................................................................................	$3.60 per gal	$3.50 per gal
22.06	* Vermouths, and other wines of fresh grapes flavoured with aromatic extracts	$1.70 per gal	$1.40 per gal
22.07	* Cider, perry, mead and other fermented beverages:
22.07.1	- Cider and perry......................................................................	$1.37 per gal	$1.26 per gal
22.07.9	- Other........................................................................................	$0.775 per gal, and, if containing more than 25% of proof spirit, $0.775 per gal for each 25% or part thereof of proof spirit in excess of 25% proof spirit	$0.75 per gal, and, if containing more than 25% of proof spirit, $0.75 per gal for each 25% or part thereof of proof spirit in excess of 25% proof spirit
22.08	* Ethyl alcohol or neutral spirits, undenatured, of a strength of 140% of proof or higher; denatured spirits (including ethyl alcohol and neutral spirits) of any strength	$13.20 per proof gal	$13.20 per proof gal”.

The Schedule—continued

41. Omit items 24.01 and 24.02, insert the following items:—
“24.01	* Unmanufactured tobacco; tobacco refuse:
24.01.1	- For use, other than in the manufacture of snuff, by a person who is a manufacturer for the purposes of the Excise Act 1901-1968:
24.01.11	- For use in the manufacture of cigars, cigarillos or cheroots	$0.25 per lb	$0.25 per lb
24.01.12	- For use in the manufacture of cigarettes or of fine cut tobacco suitable for the manufacture of cigarettes	$0.86 per lb	$0.86 per lb
24.01.13	- For use in the manufacture of tobacco, not being goods falling within a preceding paragraph of this sub-item	$0.65 per lb	$0.65 per lb
24.01.2	- For use, other than in the manufacture of snuff, by a person who is a manufacturer for the purposes of the Excise Act 1901-1968, and also the holder of a certificate issued by the Minister for the purposes of this sub-item:
24.01.21	- For use in the manufacture of cigarettes, or of fine cut tobacco suitable for the manufacture of cigarettes, being cigarettes or fine cut tobacco that will contain Australian-grown tobacco leaf, as prescribed by by-law	$0.716 per lb	$0.716 per lb
24.01.22	– – For use in the manufacture of tobacco, not being goods falling within paragraph 24.01.21, being tobacco that will contain Australian-grown tobacco leaf, as prescribed by by-law	$0.50 per lb	$0.50 per lb
24.01.9	- Other........................................................................................	$1.20 per lb	$1.20 per lb
24.02	* Manufactured tobacco; tobacco extracts and essences:
24.02.1	- Cigarettes; fine cut tobacco suitable for the manufacture of cigarettes, not put up for retail sale	$5.81 per lb	$5.81 per lb
24.02.2	- Cigars, cigarillos and cheroots............................................	$5.58 per lb	$5.58 per lb
24.02.3	Snuff..........................................................................................	$0.65 per lb	$0.65 per lb
24.02.4	- Homogenised or reconstituted tobacco, in sheet, strip or similar forms	The rate of duty set out in this column in the tariff classification that would apply to the tobacco if it were unmanufactured tobacco	The rate of duty set out in this column in the tariff classification that would apply to the tobacco if it were unmanufactured tobacco
24.02.9	- Other........................................................................................	$3.19 per lb	$3.09 per lb”.
42. Omit item 25.01, insert the following item:—
“25.01	* Common salt (including rock salt, sea salt and table salt); pure sodium chloride; salt liquors; sea water:
25.01.1	- - In packs of a weight not exceeding 14 pounds..............	35%	12½%
25.01.9	- - Other.....................................................................................	7½%	Free
43. Omit item 25.09, insert the following item:—
“25.09	* Earth colours, whether or not calcined or mixed together; natural micaceous iron oxides	7½%	Free”.

The Schedule—continued

44. Omit item 25.13, insert the following item:—
“25.13	* Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat-treated	Free	Free”.
45. Omit item 25.15, insert the following item:—
“25.15	* Marble, travertine, ecaussine and other calcareous monumental and building stone of an apparent specific gravity of 2.5 or more and alabaster, including such stone roughly split, roughly squared or squared by sawing, but not further worked	27½%	20%”.
46. Omit items 25.19 and 25.20, insert the following items:—
“25.19	* Natural magnesium carbonate (that is to say, magnesite), whether or not calcined, other than magnesium oxide:
25.19.1	- - Dead-burned........................................................................	7½%	Free
25.19.9	- - Other.....................................................................................	25%	15%
25.20	* Gypsum; anhydrite; calcined gypsum, and plasters with a basis of calcium sulphate, whether or not coloured, but not including plasters specially prepared for use in dentistry	$2.75 per ton	$1 per ton”.
47. Omit item 25.26, insert the following item:—
“25.26	* Mica, including splittings; mica waste.......................................	27½%	12½%”.
48. Omit items 25.31 and 25.32, insert the following items:—
“25.31	* Felspar, leucite, nepheline and nepheline syenite; fluorspar:
25.31.1	- - Fluorspar..............................................................................	$3 per ton	$1.50 per ton
25.31.2	- - Felspar..................................................................................	$2 per ton	Free
25.31.3	- Leucite, nepheline and nepheline syenite.........................	Free	Free
25.32	* Strontianite (whether or not calcined), other than strontium oxide; mineral substances not falling within any other item; broken pottery	Free	Free”.
49. Omit from note 5 to Chapter 27 “sub-item 27.10.2”, insert “sub-item 27.10.1 or 27.10.2”.
50. Omit from note 6 to Chapter 27 “sub-item 27.10.2”, insert “sub-item 27.10.1”.
51. Omit item 27.07, insert the following item:—
“27.07	* Oils and other products of the distillation of high temperature coal tar:
27.07.1	- - Oils, not being lubricating oils, for use as feed stock	Free	Free
27.07.2	- - Lubricating oils:
27.07.21	- - In packs not exceeding a gallon.......................................	$0.433 per gal	$0.242 per gal
27.07.22	- - As prescribed by by-law, not being goods falling within the last preceding paragraph	Free	Free
27.07.29	- - Other.....................................................................................	$0.054 per gal	$0.054 per gal

The Schedule—continued

51.—continued
27.07.3	- Benzene; toluene; xylene; solvent naphtha; mineral turpentine; hydrocarbon oils having a flash point of less than 73° Fahrenheit when tested in an Abel Pensky closed test apparatus:
27.07.31	- - In bulk or in packs exceeding a gallon, as prescribed by by-law	Free	Free
27.07.39	- - Other.....................................................................................	$0.153 per gal	$0.153 per gal
27.07.4	- Naphthalene...........................................................................	7½%	Free
27.07.5	- Phenol: non-hydrocarbons, not being goods falling within the last preceding sub-item	40%	30%
27.07.9	- Other........................................................................................	$0.025 per gal	Free”.
52. Omit item 27.10, insert the following item:—
“27.10	* Petroleum oils, other than crude, and oils, other than crude, obtained from bituminous minerals; preparations that do not fall within any other item and that contain not less than 70% by weight of petroleum oil, or of oil obtained from bituminous minerals, where the oil is the basic constituent of such a preparation:
27.10.1	- Enriched crudes; topped crudes; heavy distillates not being diesel fuel and not falling within sub-item 27.10.3, 27.10.4, 27.10.5 or 27.10.6; residuals; enriched residuals; oils, not being lubricating oils, for use as feed stock; power kerosene; diesel fuel as prescribed by by-law for the purposes of this sub-item:
27.10.11	- - As prescribed by by-law....................................................	Free	Free
27.10.19	- - Other.....................................................................................	$0.05 per gal	$0.05 per gal
27.10.2	- Diesel fuel, not being goods falling within the last preceding sub-item:
27.10.21	- - Kerosene for use as fuel for propulsion purposes in aircraft, as prescribed by by-law	$0.109 per gal	$0.109 per gal
27.10.22	- - Kerosene for use as fuel for propulsion purposes in aircraft, not being goods falling within the last preceding paragraph	$0.159 per gal	$0.159 per gal
27.10.23	- - Diesel fuel as prescribed by by-law, not being goods falling within a preceding paragraph of this sub-item	$0.155 per gal	$0.155 per gal
27.10.29	- - Other.....................................................................................	$0.205 per gal	$0.205 per gal
27.10.3	- Lubricating oils:
27.10.31	- - In packs not exceeding a gallon.......................................	$0.433 per gal	$0.242 per gal
27.10.32	- - Lubricating oils, not being goods falling within the last preceding paragraph containing not more than 2% by weight of additives, as follows:— (a) colourless or pale straw oils, bloomless or nearly debloomed; or (b) as prescribed by by-law	Free	Free
27.10.33	- - Lubricating oils containing not more than 2% by weight of additives, not being goods falling within a preceding paragraph of this sub-item	$0.054 per gal	$0.054 per gal
27.10.39	- - Other.....................................................................................	$0.142 per gal	$0.117 per gal
27.10.4	- Gasoline and other oils having a flash point of less than 73° Fahrenheit when tested in an Abel Pensky closed test apparatus:

The Schedule—continued

52.—continued
27.10.41	- - As prescribed by by-law....................................................	Free	Free
27.10.42	- - For use as fuel for propulsion purposes in aircraft, as prescribed by by-law	$0.1257 per gal	$0.1257 per gal
27.10.43	- - As prescribed by by-law for the purposes of this paragraph	$0.153 per gal	$0.153 per gal
27.10.44	- - For use as fuel for propulsion purposes in aircraft	$0.2007 per gal	$0.2007 per gal
27.10.49	- - Other.....................................................................................	$0.228 per gal	$0.228 per gal
27.10.5	- Mineral turpentine:
27.10.51	- - In bulk or in packs exceeding a gallon, as prescribed by by-law...........................................................................................	Free	Free
27.10.59	- Other........................................................................................	$0.153 per gal	$0.153 per gal
27.10.6	- Greases....................................................................................	7½%	Free
27.10.9	- Other:
27.10.91	- - In packs not exceeding a gallon.......................................	$0.192 per gal	Free
27.10.99	- - Other:
27.10.991	- - - Oils, colourless or pale straw, bloomless or nearly debloomed	Free	Free
27.10.999	- - - Other..................................................................................	$0.025 per gal	Free”.
53. Omit item 27.11, insert the following item:—
“27.11	* Petroleum gases and other gaseous hydrocarbons	22½%	10%”.
54. Omit items 27.14 to 27.16 (inclusive), insert the following items:—
“27.14	* Petroleum bitumen, petroleum coke and other residues of petroleum oils or of oils obtained from bituminous minerals	10%	Free
27.15	* Bitumen and asphalt, natural; bituminous shale, asphaltic rock and tar sands	10%	Free
27.16	* Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch:
27.16.1	- Asphalt mastic.......................................................................	17½%	10%
27.16.9	- Other........................................................................................	10%	Free”.
55. Omit item 28.20, insert the following item:—
“28.20	* Aluminium oxide and hydroxide; artificial corundum	Free	Free”.
56. Omit item 28.30, insert the following item:—
“28.30	* Chlorides and oxychlorides:
28.30.1	- Calcium chloride; zinc chloride; copper oxychloride	25%	15%
28.30.9	- Other........................................................................................	7½%	Free”.
57. Omit item 28.42, insert the following item:—
“28.42	* Carbonates and percarbonates; commercial ammonium carbonate containing ammonium carbamate:
28.42.1	- Sodium hydrogen carbonate; sodium carbonate; basic lead carbonate	25%	15%
28.42.2	- Potassium carbonate.............................................................	Free	Free
28.42.9	- Other........................................................................................	7½%	Free”.

The Schedule—continued

58. Omit sub-items 29.02.2 and 29.02.3, insert the following sub-item:—
“29.02.2	- Chloroethane; chloroform; chloromethane; fluorinated derivatives and chlorofluorinated derivatives of hydrocarbons	25%	15%”.
59. Omit sub-items 29.07.1 and 29.07.2, insert the following sub-item:—
“29.07.1	- Monochloroxylenols; pentachlorophenol and its sodium salt; 2,4-dichlorophenol and its sodium salt; 2,4,5-trichlorophenol and its sodium salt; 2,4,6-trichlorophenol and its sodium salt; phenol mono-sulphonic acids; phenol di-sulphonic acids	40%	30%”.
60. Omit item 29.14, insert the following item:—
“29.14	* Monoacids and their anhydrides, acid halides, acid peroxides and peracids, and their halogenated, sulphonated, nitrated or nitrosated derivatives:
29.14.1	- Acids, salts and esters as follows:— acetic acid (including commercial acetic acid and crude pyroligneous acid), and its salts; aliphatic acids containing not less than 8 and not more than 22 carbon atoms, and their salts; ammonium, potassium and sodium benzoates; calcium propionate; sodium propionate; amyl acetates; ethyl acetate; butyl acetates; esters of monoacids in which a component is an ethylene oxide derivative; esters of aliphatic monoacids in which any aliphatic acid component contains not less than 8 and not more than 22 carbon atoms, not being goods of a kind used for flavouring	25%	15%
29.14.2	- Peroxides; t-Butyl perbenzoate................................................	40%	30%
29.14.3	- Vinyl acetate	50%	40%
29.14.4	- Goods, as follows:— (a) methyl formate; (b) ethyl formate; (c) butyl formates; (d) propyl formates; (e) amyl formates; (f) methyl acetate; (g) propyl acetates; (h) ethyl butyrates; (i) butyl butyrates; (j) amyl butyrates; (k) allyl heptoates; (l) allyl isocaproates; (m) esters of a kind used for flavouring, not being goods falling within a preceding sub-item of this item	50%	27½%
29.14.9	- Other.........................................................................................	7½%	Free”.
61. Omit sub-items 29.16.2 and 29.16.3, insert the following sub-items:—
“29.16.2	2, 4-Dichlorophenoxyacetic acid and its salts and esters; 2,4, 5-trichlorophenoxyacetic acid and its salts and esters; esters in which— (a) the phthalic acid content; (b) the isophthalic acid content; or (c) the phthalic and isophthalic acid content, of the acid component is not less than 50% by weight	40%	30%
29.16.3	- Tartaric acid and its salts, other than potassium hydrogen tartrate; citric acid and its salts, other than calcium citrate; malic acid	15%	Free”.

The Schedule—continued

62. Omit sub-item 29.25.1, insert the following sub-item:—

“29.25.1	- Dulcin.......................................................................................		$4 per lb	$2.25 per lb”.
63. Omit sub-item 29.30.1, insert the following sub-item:—
“29.30.1	- Calcium cyclamate; sodium cyclamate....................................		$4 per lb	$2.25 per lb
64. Omit item 29.40, insert the following item:—
“29.40	* Enzymes.........................................................................................		Free	Free”.
65. Omit item 29.42, insert the following item:—
“29.42	* Vegetable alkaloids, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives		7½%	Free”.
66. Omit item 30.01, insert the following item:—
“30.01	* Organo-therapeutic glands or other organs, dried, whether or not powdered; organo-therapeutic extracts of glands or other organs or of their secretions; other animal substances prepared for therapeutic or prophylactic uses, and not falling within any other item:
30.01.1	- Organo-therapeutic extracts of glands or other organs or of their secretions; normal sera		35%	20%
30.01.9	- Other.........................................................................................		7½%	Free”.
67. Omit item 30.03, insert the following item:—
“30.03	* Medicaments (including veterinary medicaments):
30.03.1	- Tablets consisting of a single therapeutic substance or consisting of a single therapeutic substance combined with non-therapeutic ingredients, being a therapeutic substance that is not reasonably available from Australian production or manufacture, as prescribed by by-law	$0.333 per 1,000 tablets, and 10%; or, if lower, 20%			$0.333 per 1,000 tablets, or, if lower, 10%
30.03.2	- Of mixtures of streptomycin sulphate with one or more of the following:— (a) benzylpenicillin; (b) phenoxymethylpenicillin; (c) salts of benzylpenicillin; (d) salts of phenoxymethylpenicillin	$0.075 per gramme calculated by reference to the weight of streptomycin sulphate and the antibiotics specified in clauses (a) to (d) inclusive in column 2 in this sub-item in the goods, and 10%			$0.075 per gramme calculated by reference to the weight of streptomycin sulphate and the antibiotics specified in clauses (a) to (d) inclusive in column 2 in this sub-item in the goods
30.03.3	- Of benzylpenicillin or its salts, not being goods falling within a preceding sub-item of this item	$0.025 per mega unit of benzylpenicillin, and 10%			$0.025 per mega unit of benzylpenicillin
30.03.4	- Of phenoxymethylpenicillin or its salts, not being goods falling within a preceding sub-item of this item	$0.045 per gramme calculated as free acid of phenoxymethylpenicillin, and 10%			$0.045 per gramme calculated as free acid of phenoxymethylpenicillin

The Schedule—continued

67.—continued
30.03.5	- Of streptomycin sulphate, not being goods falling within a preceding sub-item of this item	$0.075 per gramme of streptomycin base, and 10%	$0.075 per gramme of streptomycin base
30.03.6	- Of insulin or of insulin compounds; of penicillins or salts of penicillins, not being goods falling within a preceding sub-item; of streptomycin or salts of streptomycin, not being goods falling within a preceding sub-item of this item	7½%	Free
30.03.7	- Pure water...............................................................................	Free	Free
30.03.9	- Other........................................................................................	32½%, and, if containing more than 2% of proof spirit, $0.10 per gal for each 20% or part thereof of proof spirit	17½%
68. Omit item 30.05, insert the following item:—
“30.05	* Other pharmaceutical goods:
30.05.1	- Diagnostic reagents put up for retail sale; opacifying preparations for X-ray examinations, of materials other than barium sulphate, being preparations put up for retail sale; dental alloys	22½%	12½%
30.05.9	- Other........................................................................................	7½%	Free”.
69. Omit item 32.01, insert the following item:—
“32.01	* Tanning extracts of vegetable origin	Free	Free”.
70. Omit items 32.03 and 32.04, insert the following items:—
“32.03	* Synthetic tanning substances, whether or not mixed with natural tanning materials; artificial bates for pre-tanning (whether of enzymatic, pancreatic or bacterial origin or otherwise)	7½%	Free
32.04	* Colouring matter of vegetable origin (including dyewood extract and other vegetable dyeing extracts, but excluding indigo) or of animal origin	Free	Free”.
71. Omit item 32.06, insert the following item:—
“32.06	* Colour lakes:
32.06.1	- Prepared from synthetic organic dyestuffs; preparations based on lakes prepared from synthetic organic dyestuffs	45%	30%
32.06.9	- Other.........................................................................................	7½%	Free”.
72. Omit items 32.08 and 32.09, insert the following items:—
“32.08	* Prepared pigments, prepared opacifiers and prepared colours, verifiable enamels and glazes, liquid lustres and similar products, of the kind used in the ceramic, enamelling and glass industries; engobes (that is to say, slips); glass frit and other glass, in the form of powder, granules or flakes:
32.08.1	- Glass frit and other glass, in the form of powder, granules or flakes	27½%	12½%
32.08.2	- Vitreous enamels, that is to say, enamels of a kind used solely or principally for enamelling metal	12½%	12½%
32.08.9	- Other........................................................................................	7½%	Free

The Schedule—continued

72.—continued
32.09	* Varnishes and lacquers; distempers; prepared water pigments of the kind used for finishing leather; paints and enamels; pigments in linseed oil, white spirit, spirits of turpentine, varnish or other paint or enamel media; stamping foils; dyes in forms or packs of a kind sold by retail:
32.09.1	- Stamping foils; dyes in forms or packs of a kind sold by retail	7½%	Free
32.09.2	- Pigments in linseed oil, white spirit, spirits of turpentine, varnish or other paint or enamel media; white lead in linseed oil, white spirit, spirits of turpentine, varnish or other paint or enamel media:
32.09.21	- - White pigments containing, when in a dry anhydrous state, not less than 25% by weight of Ti02; chromic oxide; cadmium pigments; white lead	25%	15%
32.09.22	- - Metal flakes or powders.........................................................	30%	20%
32.09.29	- - Other.......................................................................................	45%	30%
32.09.3	- Aerosols, being goods that— (a) fall within item 32.09 only by the application of note 4 to this Chapter; and (b) but for the presence of the propellent would not fall within item 32.09 by the application of note 4 to this Chapter	The rate of duty set out in this column in the tariff classification that, but for this item and note 4 to this Chapter, would apply to the goods	The rate of duty set out in this column in the tariff classification that, but for this item and note 4 to this Chapter, would apply to the goods
32.09.9	- Other.........................................................................................	32½%, or, if higher, $0.30 per gal	17½%, or, if higher, $0.20 per gal”.
73. Omit sub-items 32.10.2 and 32.10.3, insert the following sub-item:—
“32.10.2	- In tablets, tubes, jars, bottles, pans or other similar packs, the contents of a pack exceeding 1 pound net weight; show card colours	40%	17½%”.
74. Omit item 33.01, insert the following item:—
“33.01	* Essential oils (terpeneless or not); concretes and absolutes; resinoids:
33.01.1	- Citrus essential oils, concretes and absolutes other than bergamot, bitter orange and neroli	20%	10%
33.01.2	- Oil of ginger.............................................................................	$17.50 per lb, less 62½%; or, if higher, 12½%	$17.50 per lb, less 75%
33.01.9	- Other.........................................................................................	7½%	Free”.
75. Omit sub-item 33.06.9, insert the following sub-item:—
“33.06.9	- Other	45%	27½%”.
76. Omit item 34.01, insert the following item:—
“34.01	* Soap, including medicated soap	22½%, or, if higher, $0.05 per lb	10%, or, if higher, $0.033 per lb”.
77. Omit item 34.03, insert the following item:—
“34.03	* Lubricating preparations, and preparations of a kind used for oil or grease treatment of textiles, leather or other materials, other than preparations containing 70% or more by weight of petroleum oils or of oils obtained from bituminous minerals:

The Schedule—continued

77.—continued
34.03.1	- Grease.....................................................................................	17½%	10%
34.03.2	- Goods, in packs not exceeding a gallon, not being goods falling within the last preceding sub-item	$0.433 per gal	$0.242 per gal
34.03.9	- Other........................................................................................	$0.075 per gal	$0.05 per gal”
78. Omit sub-item 34.05.9, insert the following sub-items:—
“34.05.2	- Goods, not being goods falling within a preceding sub-item of this item, as follows:— (a) in bar form; (b) in liquid form in packs not exceeding 5 gallons; or (c) in other forms in packs not exceeding 5 pounds	22½%	10%
34.05.9	- Other........................................................................................	7½%	Free”.
79. Omit items 35.01 to 35.03 (inclusive), insert the following items:—
“35.01	* Casein, caseinates and other casein derivatives; casein glues:
35.01.1	- Casein; ammonium caseinate; sodium caseinate; casein glues	42½%	17½%
35.01.9	- Other........................................................................................	7½%	Free
35.02	* Albumins, albuminates and other albumin derivatives	7½%	Free
35.03	* Gelatin (including gelatin in rectangular planar forms, whether or not coloured or surface-worked) and gelatin derivatives; glues derived from bones, hides, nerves, tendons or from similar goods, and fish glues; isinglass:
35.03.1	- Gelatin.....................................................................................	35%, or, if higher, $0.15 per lb	25%, or, if higher, $0.10 per lb
35.03.2	- Gelatin derivatives; isinglass..............................................	Free	Free
35.03.3	- Dry glues................................................................................	35%, or, if higher, $0.06 per lb	25%, or, if higher, $0.04 per lb
35.03.4	- Glues, not being goods falling within a preceding sub-item of this item	35%	25%”.

80. Omit sub-item 35.06.2.

81. Omit notes 3, 4, 5 and 6 to Chapter 36, insert the following notes:—

“3. The amount to be ascertained in accordance with this note for the purposes of the rate of duty set out in column 3 in paragraph 36.06.11 or 36.06.19 is—
(a) where the number of matches in each box is 140 or less—$0.87; or
(b) where the number of matches in each box is more than 140—a number of dollars equal to the product of 0.87 and—
(i) where the result of dividing by 70 the difference between the number of matches in each box and 70 is a whole number—that whole number; or
(ii) where that result is a whole number and a fraction—the next higher whole number.
4. The amount to be ascertained in accordance with this note for the purposes of the rate of duty set out in column 4 in paragraph 36.06.11 or 36.06.19 is—
(a) where the number of matches in each box is 140 or less—$0.78; or
(b) where the number of matches in each box is more than 140—a number of dollars equal to the product of 0.78 and—
(i) where the result of dividing by 70 the difference between the number of matches in each box and 70 is a whole number—that whole number; or
(ii) where the result is a whole number and a fraction—the next higher whole number.”.

82. Omit item 36.01, insert the following item:—
“36.01	* Propellent powders..........................................................................	7½%	Free”.

The Schedule—continued

83. Omit items 36.05 to 36.08 (inclusive), insert the following items:—
“36.05	* Pyrotechnic articles (including fireworks, railway fog signals, amorces, rain rockets)	32½%	17½%
36.06	* Matches (other than Bengal matches):
36.06.1	- Wood, in boxes:
36.06.11	- - Having the number of matches contained in each box printed or stamped thereon	$0.87 per gross of boxes, and an amount per gross of boxes ascertained in accordance with note 3 to this Chapter if the number of matches in each box is not less than 71	$0.78 per gross of boxes, and an amount per gross of boxes ascertained in accordance with note 4 to this Chapter if the number of matches in each box is not less than 71
36.06.19	- - Other....................................................................	$1.07 per gross of boxes, and an amount per gross of boxes ascertained in accordance with note 3 to this Chapter if the number of matches in each box is not less than 71	$0.98 per gross of boxes, and an amount per gross of boxes ascertained in accordance with note 4 to this Chapter if the number of matches in each box is not less than 71
36.06.9	- Other:
36.06.91	- - Put up for retail sale not having the number of matches contained in each pack printed or stamped thereon	$0.129 per 1,000 matches	$0.117 per 1,000 matches
36.06.99	- - Other..........................................................................	$0.104 per 1,000 matches	$0.092 per 1,000 matches
36.07	* Ferro-cerium and other pyrophoric alloys in all forms	35%	20%
36.08	* Other combustible preparations and products...........	22½%	10%”.
84. Omit item 37.02, insert the following item:—
“37.02	* Film in rolls, sensitised, unexposed, perforated or not:
37.02.1	- Cinematograph film, as prescribed by by-law......	Free	Free
37.02.2	- Not perforated, in bulk rolls.....................................	7½%	Free
37.02.3	- Not perforated, not being goods falling within a preceding sub-item of this item, perforated, 35 millimetres in width and not exceeding 5½ feet in length	17½%	10%
37.02.4	- Perforated, not greater than 16 millimetres in width	17½%	12½%
37.02.9	- Other.......................................................................	17½%	17½%”.

The Schedule—continued

85. Omit item 37.04, insert the following item:—
“37.04	* Sensitised plates and film, exposed but not developed, negative or positive:
37.04.1	- Perforated films, as prescribed by by-law, as follows:— (a) educational films; (b) children’s films; (c) films of a scenic, tourist or travel nature produced or issued by or on behalf of governmental or travel authorities; (d) films exposed outside Australia by persons domiciled in Australia or by film producing companies registered in Australia; or (e) films not greater than 9.5 millimetres in width	Free	Free
37.04.2	- Perforated film of an advertising character.........................	37½%	22½%
37.04.9	- Other...........................................................................................	17½%	10%”.
86. Omit item 37.06, insert the following item:—
“37.06	* Cinematograph film, exposed and developed, consisting only of sound track, negative or positive:
37.06.1	- Not greater than 9.5 millimetres in width, as prescribed by by-law; modulation test films, as prescribed by by-law	Free	Free
37.06.9	- Other...........................................................................................	37½%	22½%”.
87. Omit sub-item 37.07.9, insert the following sub-item:—
“37.07.9	- Other...........................................................................................	$0.075 per ft	$0.008 per ft”.
88. Omit item 37.08, insert the following item:—
“37.08	* Chemical products and flash-light materials, of a kind and in a form suitable for use in photography:
37.08.1	– Sodium thiosulphate; fixing salts having a basis of sodium thiosulphate; goods put up for retail sale	22½%	10%
37.08.9	- Other...........................................................................................	7½%	Free”.
89. Omit item 38.05, insert the following item:—
“38.05	* Tall oil:
38.05.1	- Crude..........................................................................................	Free	Free
38.05.9	- Other...........................................................................................	40%	40%”.
90. Omit items 38.11 and 38.12, insert the following items:—
“38.11	* Disinfectants, insecticides, fungicides, weed-killers, anti-sprouting products, rat poisons and similar products, put up in forms or packs for sale by retail or as preparations or as articles (including sulphur treated bands, wicks and candles, and fly-papers):
38.11.1	- Mosquito spirals and coils; fly-papers; goods wholly of, or with a basis of, one or more of the following:— (a) calcium cyanide; (b) hydrogen cyanide; (c) nicotine and its salts; (d) rotenone; or (e) sulphur	Free	Free

The Schedule—continued

90.—continued
38.11.2	- Goods, wholly of, or with a basis of, one or more of the following:— (a) arsenates; (b) arsenites; (c) chloromethylphenoxyacetic acid, its salts or esters; (d) copper oxychloride; (e) cupric sulphate; (f) dodecylguanidine acetate; (g) manganese alkylenebisdithiocarbamates; (h) sodium alkylenebisdithiocarbamates; (i) sodium dialkyldithiocarbamates; (j) tetramethylthiuram disulphide; (k) zinc alkylenebisdithiocarbamates; or (l) zinc dialkyldithiocarbamates, not being mosquito spirals and coils or fly-papers	25%	15%
38.11.3	- Goods, wholly of, or with a basis of— (a) chlorobenzenes; (b) dichlorodiphenyltrichloroethane; (c) 2,4-dichlorophenoxyacetic acid, its salts or esters; (d) 2,4,5-trichlorophenoxyacetic acid, its salts or esters; (e) dichlorodiphenyldichloroethane, pentachlorophenol, sodium pentachlorophenoxide, combined or separate; or (f) tetrachloronitroanisole, trichloronitroanisole, trichloronitromethoxybenzene, combined or separate, not being mosquito spirals and coils or fly-papers	40%	30%
38.11.4	- Goods, as follows:— (a) disinfectants; (b) herbicides; (c) stock washes; (d) insecticides; (e) nematicides; or (f) acaricides, not being mosquito spirals and coils or fly-papers, not being of camphor and not being wholly of or with a basis of hexachlorocyclohexane	40%	30%
38.11.9	- Other...........................................................................................	7½%	Free
38.12	* Prepared glazings, prepared dressings and prepared mordants, of a kind used in the textile, paper, leather or like industries:
38.12.1	- Goods of a kind used solely or principally for dressing leather	47½%	22½%
38.12.2	- Goods having a basis of wax, not being goods falling within the last preceding sub-item	$0.012 per lb	$0.006 per lb
38.12.3	- Opacifying preparations of a kind used solely or principally for delustring man-made fibres	37½%, or, if higher, $0.007 per lb	17½%, or, if higher, $0.004 per lb
38.12.9	- Other:
38.12.91	- - Of condensation products of urea and aldehydes or of melamine and aldehydes	40%	25%
38.12.92	- - Of condensation products, whether or not modified, of amines and aldehydes or of amides and aldehydes, not being goods falling within the last preceding paragraph	Free	Free

The Schedule—continued

90.—continued
38.12.93	– – Goods of— (a) casein; (b) aluminium ammonium sulphate; (c) aluminium potassium sulphate; (d) aluminium sodium sulphate; (e) aluminium sulphate; (f) zinc chloride; (g) ammonium dihydrogen orthophosphate; or (h) diammonium hydrogen orthophosphate	55%	27½%
38.12.99	- - Of other materials..................................................................	7½%	Free”.
91. Omit paragraphs 38.17.11 and 38.17.12, insert the following paragraph:—
“38.17.11	- - Preparations for the production of foam; preparations with a basis of sodium hydrogen carbonate	35%	12½%”.
92. Omit item 38.19, insert the following item:—
“38.19	* Chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), being goods not falling within any other item; residual products of the chemical or allied industries, being goods not falling within any other item:

38.19.1	- Oils; fusel oil.............................................................................	$0.075 per gal	$0.05 per gal
38.19.2	- Goods, as follows:—	47½%	17½%
(a) carbonaceous pastes for electrodes; (b) refractory cements and castables; (c) case-hardening preparations; (d)preparations for waterproofing cement; (e) piezo-electric crystals
38.19.3	- Goods, as follows:—
(a) carbon blocks, plates, bars and similar semimanufactures, of metallo-graphitic or other grades; (b) stencil correctors put up in packs for sale by retail; (c) lignin derivatives; (d) seger cones and other fusible ceramic firing testers; (e) organic derivatives of clay minerals; (f) enzymatic preparations; (g) products and preparations in which the constituent that gives the goods their essential character is aluminium:
38.19.31	- - Carbon blocks, plates, bars and similar semimanufactures, of metallo-graphitic or other grades, being goods of a kind used solely or principally for electrical purposes	27½%	17½%
38.19.32	- - Stencil correctors put up in packs for sale by retail	32½%	17½%
38.19.39	- - Other........................................................................................	Free	Free
38.19.4	- Esters in which, and mixtures and preparations with a basis of esters in which— (a) the phthalic acid content; (b)the isophthalic acid content; or (c) the phthalic and isophthalic acid content, of the acid component is not less than 50% by weight	40%	30%
38.19.5	- Gum mixtures for use in the manufacture of chewing gum and chewing gum confectionery; food preservatives:
38.19.51	- - Gum mixtures for use in the manufacture of chewing gum and chewing gum confectionery	$0.175 per lb, and 12½%	$0.175 per lb

The Schedule—continued

92.—continued
38.19.52	- - Food preservatives.....................................................................	30%	12½%
38.19.6	- Goods, as follows:—	25%	15%
(a) mixed polyethylene glycols; (b) mixed ethanolamines; (c) alkylaryl hydrocarbons of a kind suitable for use in the manufacture of surface-active agents; (d) alkylaryl sulphonic acids of a kind suitable for use in the manufacture of surface-active agents; (e) goods known as lead sub-oxide that are the product of incomplete calcination of lead and consist of lead monoxide and elemental lead; (f) epoxidised aliphatic monoacids containing not less than 8 and not more than 22 carbon atoms and their esters; (g) salts and esters of aliphatic monoacids in which any aliphatic acid component contains not less than 8 and not more than 22 carbon atoms; (h) salts of naphthenic acids; (i) mixed glycerol esters; (j) phenol monosulphonic acids; (k) phenol disulphonic acids; (l) condensates, being reaction products of— (i) butyraldehyde with mixed dimethylphenols; (ii) 2-(methylcyclohexyl)-4-methylphenol with formaldehyde; (iii) 4-methyl-6-t-butylphenol with formaldehyde; (iv) diphenylamine with acetone; or (v) ethyl chloride with formaldehyde and ammonia; (m) goods put up for retail sale, being— (i) fire retardant preparations for timber; (ii) ink removers; (iii) ion exchangers; (iv) sulphonaphthenates; (v) naphthenic acid; (vi) plasters and preparations with a basis of plaster of a kind used solely or principally in dentistry
38.19.7	- Styrenated phenol	40%	30%
38.19.8	- Other products that are not chemically defined and that are not mixtures:
38.19.81	- - Put up for retail sale........................................................................	22½%	10%
38.19.89	- - Other................................................................................................	7½%	Free
38.19.9	- - Other:...............................................................................................
38.19.91	- - Put up for retail sale........................................................................	The rate of duty set out in this column that would apply to the goods if they consisted wholly of the constituent that, in the opinion of the Minister, gives the goods their essential character, or, if higher, 22½%	The rate of duty set out in this column that would apply to the goods if they consisted wholly of the constituent that, in the opinion of the Minister, gives the goods their essential character, or, if higher, 10%

The Schedule—continued

92.—continued
38.19.99	- - Other..........................................................................................	The rate of duty set out in this column that would apply to the goods if they consisted wholly of the constituent that, in the opinion of the Minister, gives the goods their essential character	The rate of duty set out in this column that would apply to the goods if they consisted wholly of the constituent that, in the opinion of the Minister, gives the goods their essential character”.
93. Omit note 11 to Chapter 40, insert the following note:—
“11. For the purposes of paragraph 40.01.29 and sub-items 40.02.9 and 40.06.9, the weight by reference to which duty in respect of latex is to be calculated is the weight of the dry rubber content of the latex.”.
94. Omit items 40.01 and 40.02, insert the following items:—
“40.01	* Natural rubber latex, whether or not with added synthetic rubber latex; pre-vulcanised natural rubber latex; natural rubber, balata, gutta-percha and similar natural gums:
40.01.1	- As prescribed by by-law..............................................................	Free	Free
40.01.2	- - Natural rubber latex, whether or not with added synthetic rubber latex; pre-vulcanised natural rubber latex; natural rubber:
40.01.21	- - Latex (being a natural rubber latex with added synthetic rubber latex) of polybutadiene, of polybutadiene-styrene or of polybutadiene and polybutadiene-styrene	60%	60%
40.01.29	- Other............................................................................................	$0.017 per lb	$0.017 per lb
40.01.3	- Balata, gutta-percha and similar natural gums............................	Free	Free
40.02	* Synthetic rubber latex; pre-vulcanised synthetic rubber latex; synthetic rubber; factice derived from oils:
40.02.1	- Factice..........................................................................................	10%	10%
40.02.2	- Goods, other than factice, as prescribed by by-law	Free	Free
40.02.3	- Goods, as follows:— (a) of polybutadiene; (b) of polybutadiene-styrene; or (c) of polybutadiene and polybutadiene-styrene	60%	60%
40.02.9	- Other............................................................................................	$0.017 per lb	$0.017 per lb”.
95. Omit items 40.05 and 40.06, insert the following items:—
“40.05	* Plates, sheets and strip, of unvulcanized natural or synthetic rubber, other than smoked sheets and crepe sheets falling within item 40.01 or 40.02; granules of unvulcanized natural or synthetic rubber compounded ready for vulcanization; unvulcanized natural or synthetic rubber, compounded before or after coagulation either with carbon black (with or without the addition of mineral oil) or with silica (with or without the addition of mineral oil), in any form, of a kind known as masterbatch:

The Schedule—continued

95.—continued
40.05.1	- Rubber tyre fabric; tyre rubber; plates, sheets and strip of rubber or synthetic rubber (not being plates, sheets or strip of synthetic rubber of a kind specified in sub-item 40.05.3) laminated or covered otherwise than with rubber or synthetic rubber	40%	12½%
40.05.2	- Goods, not being goods falling within the last preceding sub-item, as prescribed by by-law	Free	Free
40.05.3	- Goods, as follows:— (a) of polybutadiene; (b)of polybutadiene-styrene; or (c) of polybutadiene and polybutadiene-styrene, not being goods falling within a preceding sub-item of this item	60%	60%
40.05.9	- Other...........................................................................................	$0.017 per lb	$0.017 per lb
40.06	* Unvulcanized natural or synthetic rubber (including rubber latex) in rods, tubes or profile shapes, solutions or dispersions or other forms or states; articles of unvulcanized natural or synthetic rubber:
40.06.1	- Thread........................................................................................	55%	20%
40.06.2	- Gaskets and similar joints.......................................................	52½%	27½%
40.06.3	- Rods, tubes and other profile shapes; articles, not being goods falling within a preceding sub-item of this item	40%	12½%
40.06.4	- Solutions in organic solvents whether or not containing added fillers or other ingredients	42½%	17½%
40.06.5	- Goods, not being goods falling within a preceding sub-item of this item, as prescribed by by-law	Free	Free
40.06.6	- Goods, as follows:— (a) of polybutadiene; (b) of polybutadiene-styrene; or (c) of polybutadiene and polybutadiene-styrene, not being goods falling within a preceding sub-item of this item	60%	60%
40.06.9	- Other...........................................................................................	$0.017 per lb	$0.017 per lb”.
96. Omit sub-item 40.09.9, insert the following sub-item:—
“40.09.9	- Other...........................................................................................	40%	22½%”.
97. Omit items 40.13 and 40.14, insert the following items:—
“40.13	* Articles of apparel and clothing accessories (including gloves), for all purposes, of unhardened vulcanized rubber:
40.13.1	- Aprons of a kind used solely or principally for X-ray protection	30%	22½%
40.13.2	- Infants’ pilches; diving dress	7½%	Free
40.13.9	- Other...........................................................................................	57½%	22½%
40.14	* Other goods made of unhardened vulcanized rubber:
40.14.1	- Floor and wall coverings.........................................................	45%	35%
40.14.2	- Gaskets and similar joints.......................................................	52½%	27½%
40.14.3	- Platen shells for typewriters; waver rollers for duplicators	7½%	Free
40.14.9	- Other...........................................................................................	40%	12½%”.
98. Omit item 40.16, insert the following item:—
“40.16	* Goods made of hardened rubber (that is to say, ebonite and vulcanite)	40%	12½%”.

The Schedule—continued

99. Omit item 41.01, insert the following item:—
“41.01	* Raw hides or skins (fresh, salted, dried, pickled or limed), whether or not split, including hides or skins with the hair on and sheepskins in the wool:
41.01.1	- Of goats, lambs or sheep; of other animals, fresh or salted or dried but not further processed		Free	Free
41.01.9	- - Other........................................................................................		$0.30 per hide or skin	$0.225 per hide or skin”.
100. Omit item 41.03, insert the following item:—
“41.03	* Sheep and lamb skin leather, other than leather falling within item 41.06, 41.07 or 41.08		22½%	10%”.
101. Omit item 41.07, insert the following item:—
“41.07	* Parchment-dressed leather		7½%	Free”.
102. Omit item 41.08, insert the following item:—
“41.08	* Patent leather and imitation patent leather; metallised leather:
41.08.1	- - Patent leather and imitation patent leather........................		12½%	5%
41.08.2	- - Metallised leather..................................................................		22½%	10%”.
103. Omit items 42.02 and 42.03, insert the following items:—
“42.02	* Travel goods, shopping-bags, handbags, satchels, brief-cases, wallets, purses, toilet-cases, tool-cases, tobacco-pouches, sheaths, cases, boxes and similar containers, of leather or of composition leather, of vulcanized fibre, of artificial plastic sheeting, of paperboard or of textile fabric:
42.02.1	-- Card cases; smoking requisites; snuff boxes....................	35%		20%
42.02.2	- - Pen and pencil cases for school use; spectacle cases; gun, revolver and pistol cases and covers	30%		10%
42.02.9	-- Other........................................................................................	45%		17½%
42.03	* Articles of apparel and clothing accessories, of leather or of composition leather:
42.03.1	- - Gloves, mittens or mitts of the work type or as worn by golfers	30%		20%
42.03.2	- - Gloves, mittens or mitts, not being goods falling within the last preceding sub-item	7½%		Free
42.03.3	- - Coats; jackets; overcoats......................................................	57½%; or, if higher, 40%, and $1.50 each		22½%; or, if higher, 12½%, and $0.60 each
42.03.4	- - Wrist straps..............................................................................	40%		17½%
42.03.9	- - Other.........................................................................................	52½%		22½%”.
104. Omit sub-item 42.04.3.
105. Omit item 42.06, insert the following item:—
“42.06	* Goods made from gut (other than silk-worm gut), from goldbeater’s skin, from bladders or from tendons	Free		Free”.
106. Omit items 44.03 to 44.05 (inclusive), insert the following items:—
“44.03	* Wood in the rough, whether or not stripped of its bark or merely roughed down:
44.03.1	- - For use in the manufacture of plywood and veneers, as prescribed by by-law	5%		Free
44.03.9	- Other...........................................................................................	17½%		Free

The Schedule—continued

106.—continued
44.04	* Wood, roughly squared or half-squared, but not further manufactured:
44.04.1	- For use in the manufacture of plywood and veneers, as prescribed by by-law	5%	Free
44.04.9	- Other...........................................................................................	17½%	Free
44.05	* Wood sawn lengthwise, sliced or peeled, but not further prepared, of a thickness exceeding 5 millimetres:
44.05.1	- Redwood (that is to say, Sequoia sempervirens)and western red cedar (that is to say, Thuja plicata), as prescribed by by-law	$0.20 per 100 superficial feet	Free
44.05.2	- Other than redwood (that is to say, Sequoia sempervirens) and western red cedar (that is to say, Thuja plicata) as prescribed by by-law	$0.10 per 100 superficial feet	Free
44.05.3	- Cut to size for making boxes or staves:	-
44.05.31	- - Cut to size for making boxes...............................................	$1.40 per 100 superficial feet	$0.90 per 100 superficial feet
44.05.32	- - Cut to size for making staves...............................................	$0.90 per 100 pieces	$0.80 per 100 pieces
44.05.4	- Hickory......................................................................................	Free	Free
44.05.5	- Goods in sizes less than 6 inches x 4 inches (or its equivalent), not being goods falling within a preceding sub-item of this item and not being wood in respect of which a certificate by an authority or body in the country of export, being an authority or body approved by the Minister, certifying the wood to be of clear grades has been produced to a Collector, as follows:— (a) Douglas fir (that is to say, Pseudotsuga douglasii); (b)hemlock (that is to say, Tsuga heterophylla); (c) spruce (that is to say, Picea sitchensis); or (d) balsam (that is to say, Abies balsamea)	$3.10 per 100 superficial feet	$3 per 100 superficial feet
44.05.6	- Goods, not being goods falling within a preceding sub-item of this item, as follows:— (a) Douglas fir (that is to say, Pseudotsuga douglasii); (b) hemlock (that is to say, Tsuga heterophytta); (c) spruce (that is to say, Picea sitchensis); or (d) balsam (that is to say, Abies balsamea):
44.05.61	- In sizes of or greater than 12 inches x 6 inches (or its equivalent)	$1 per 100 superficial feet	$0.90 per 100 superficial feet
44.05.62	- In sizes of or greater than 6 inches x 4 inches (or its equivalent) and less than 12 inches x 6 inches (or its equivalent)	$1.65 per 100 superficial feet	$1.55 per 100 superficial feet
44.05.63	- In sizes less than 6 inches x 4 inches (or its equivalent)	$2.30 per 100 superficial feet	$2.20 per 100 superficial feet
44.05.7	- Redwood (that is to say, Sequoia sempervirens) and western red cedar (that is to say, Thuja plicata):
44.05.71	- - In sizes of or greater than 12 inches x 6 inches (or its equivalent)	$1.10 per 100 superficial feet	$0.90 per 100 superficial feet

The Schedule—continued

106.—continued
44.05.72	- In sizes of or greater than 8 inches x 2 inches (or its equivalent) and less than 12 inches x 6 inches (or its equivalent)	$1.75 per 100 superficial feet	$1.42 per 100 superficial feet
44.05.73	- - In sizes less than 8 inches x 2 inches (or its equivalent)	$2.40 per 100 superficial feet	$2 per 100 superficial feet
44.05.8	- Pinus radiata:
44.05.81	- In sizes less than 7 inches x 2½ inches (or its equivalent)	$1.30 per 100 superficial feet	$1.20 per 100 superficial feet
44.05.89	- - Other..........................................................................................	$1 per 100 superficial feet	$0.90 per 100 superficial feet
44.05.9	- Other:
44.05.91	- - In sizes of or greater than 12 inches x 6 inches (or its equivalent)	$1 per 100 superficial feet	$0.90 per 100 superficial feet
44.05.92	- In sizes less than 7 inches x 2½ inches (or its equivalent)	$2.30 per 100 superficial feet	$2.20 per 100 superficial feet
44.05.99	- Other............................................................................................	$1.65 per 100 superficial feet	$1.55 per 100 superficial feet”.
107. Omit items 44.12 and 44.13, insert the following items:—
“44.12	* Wood wool and wood flour...........................................................	Free	Free
44.13	* Wood (including blocks, strips and friezes for parquet or wood block flooring, not assembled), planed, tongued, grooved, rebated, chamfered, V-jointed, centre V-jointed, beaded, centre-beaded or the like, but not further manufactured:
44.13.1	- As prescribed by by-law..............................................................	$0.20 per 100 superficial feet	Free
44.13.2	- Cut to size for making boxes; cut to size for making staves	$1.50 per 100 superficial feet	$1.40 per 100 superficial feet
44.13.3	- Goods in sizes less than 6 inches x 4 inches (or its equivalent), not being goods falling within a preceding sub-item of this item, and not being wood in respect of which a certificate by an authority or body in the country of export, being an authority or body approved by the Minister, certifying the wood to be of clear grades has been produced to a Collector, as follows:— (a) Douglas fir (that is to say, Pseudotsuga douglasii); (b) hemlock (that is to say, Tsuga heterophylla); (c) spruce (that is to say, Picea sitchensis); or (d) balsam (that is to say, Abies balsamea)	$4.20 per 100 superficial feet	$3.45 per 100 superficial feet
44.13.9	- Other............................................................................................	$3.40 per 100 superficial feet	$2.65 per 100 superficial feet”.
108. Omit item 44.15. insert the following item:—
“44.15	* Plywood, blockboard, laminboard, battenboard and similar laminated wood products (including veneered panels and sheets); inlaid wood and wood marquetry:

The Schedule—continued

108.—continued
44.15.1	- Plywood, including plywood covered with any material	$0.70 per 100 sq ft, and $0.20 per 100 sq ft for each 1/16 inch in thickness in excess of 3/16 inch; or, if higher, 57½%	$0.375 per 100 sq ft, and $0.108 per 100 sq ft for each 1/16 inch in thickness in excess of 3/16 inch; or, if higher, 32½%
44.15.9	- Other...........................................................................................	40%	22½%”.
109. Omit item 44.19, insert the following item:—
“44.19	* Wooden headings and mouldings, including moulded skirting and other moulded boards	30%	25%”.
110. Omit item 44.22, insert the following item:—

Free
1545	85.26.9	Flush plates.....................................................	Free
1545a	85.26.9	Goods of glass other than refractory formers for electric radiator elements, flush plates or wall plug tops	5%
1545b	85.27	Tubing............................................................	(A): 18%
1545c	85.27	Goods not being goods falling within the last preceding item	(A): 12%”.

The Schedule—continued

141. After item 1552a insert the following item:—
“1552b	86.08	Goods of wood..............................................................................	22½%”.
142. After item 1560 insert the following item:—
“1560a	87.05	Bodies for fire-engines of a kind falling within sub-item 87.03.1 in the First Schedule	Free”.
343. Omit items 1563 to 1566 (inclusive), insert the following items:—
“1563	87.12.25	Wheel rims.....................................................................................	12½%
1563a	87.12.32	Saddle tops....................................................................................	$0.079 each
1564	87.12.4	Goods, as follows:— (a) wholly or essentially of leather or rubber; (b) for motorised invalid carriages, viz.:— (i) wheel rims (ii) sprocket wheels, chain wheels and chain rings, not worked, or plated, polished or enamelled but not further worked	12½%
1565	87.12.4	Goods not being goods falling within the last preceding item and not being fuel tanks, exhaust boxes and silencers, and parts therefor, or frames	Free
1565a	87.13.1	Carriages; wheels and parts therefor.........................................	17½%
1566	87.13.1	Bodies.............................................................................................	12½%
1566a	87.13.1	Parts other than bodies, wheels and parts for wheels	10%
1566b	87.13.2	Goods to which the tariff classification specified in column 2 of this item applies	17½%”.
144. Omit items 1572 to 1580b (inclusive), insert the following items:—
“1572	90.01.1	Ophthalmic glass lenses...............................................................	(A): 12%
1573	90.01.1	Goods not being goods falling within the last preceding item	(A): 16%
1574	90.01.2	Goods to which the tariff classification specified in column 2 of this item applies	Free
1575	90.01.3	Goods to which the tariff classification specified in column 2 of this item applies	(A): 22%
1576	90.01.4	Goods to which the tariff classification specified in column 2 of this item applies	(A): 10%
1577	90.01.9	Goods to which the tariff classification specified in column 2 of this item applies	Free
1578	90.03	Goods to which the tariff classification specified in column 2 of this item applies	(F): 16%
1579	90.04	Sunglasses, non-powered; X-ray or fluoroscopic spectacles	Free”.
145. Omit items 1603a to 1603d (inclusive), insert the following items:—
“1603a	90.13.1	Goods to which the tariff classification specified in column 2 of this item applies	Free
1603b	90.13.2	Goods to which the tariff classification specified in column 2 of this item applies	Free
1603c	90.13.3	Slide viewers other than stereoscopic slide viewers	Free”.

The Schedule—continued

146. Omit items 1611 to 1631 (inclusive), insert the following items:—
“1611	90.16.1	Goods to which the tariff classification specified in column 2 of this item applies	In respect of drawing boards, stands and tables, if any—(A): 14%; In respect of the remainder of the goods—Free
1612	90.16.2	Goods to which the tariff classification specified in column 2 of this item applies	Free
1613	90.16.3	Drawing, marking-out and mathematical calculating instruments, pantographs, slide rules, disc calculators and the like; protractors, divided scales, measuring rods, other tape measures and the like	Free
1614	90.16.3	Goods not being goods falling within the last preceding item	(A): 14%
1615	90.16.4	Goods to which the tariff classification specified in column 2 of this item applies	Free
1616	90.16.5	Goods to which the tariff classification specified in column 2 of this item applies	(A): 14%
1617	90.16.6	Goods to which the tariff classification specified in column 2 of this item applies	(A): 16%
1618	90.16.7	Bubble levels..................................................................	Free
1619	90.16.7	Goods not being goods falling within the last preceding item	(A): 22%
1620	90.16.8	Goods to which the tariff classification specified in column 2 of this item applies	Free
1621	90.16.91	Goods to which the tariff classification specified in column 2 of this item applies	(A): 14%
1622	90.16.99	Goods to which the tariff classification specified in column 2 of this item applies	(A): 22%”.
147. Omit items 1638 to 1654 (inclusive), insert the following items:—
“1638	90.17.4	Goods to which the tariff classification specified in column 2 of this item applies	Free
1639	90.17.5	Goods to which the tariff classification specified in column 2 of this item applies	(B): 5%
1640	90.17.91	Goods to which the tariff classification specified in column 2 of this item applies	Free
1641	90.17.92	Goods to which the tariff classification specified in column 2 of this item applies	Free
1642	90.17.99	Vibratory massagers.....................................................	Free
1643	90.17.99	Goods not being goods falling within the last preceding item	(A): 22%
1644	90.18.1	Goods to which the tariff classification specified in column 2 of this item applies	Free
1645	90.18.9	Goods to which the tariff classification specified in column 2 of this item applies	Free
1646	90.19.1	Deaf aids not being of a kind carried on the person	(F): 22%

The Schedule—continued

147.—continued
1647	90.19.1	Bone plates...........................................................	(B): 3¾%
1648	90.19.1	Goods not being goods falling within a preceding item	Free
1649	90.19.9	Goods to which the tariff classification specified in column 2 of this item applies	(A): 10%”.
148. Omit items 1663a to 1663b (inclusive), insert the following items:—
“1663a	90.23.1	Goods wholly of glass, not being thermometers or pyrometers	(D): 16%
1663b	90.23.1	Goods not being goods falling within the last preceding item	(D): 14%
1663c	90.23.9	Goods to which the tariff classification specified in column 2 of this item applies	Free”.
149. Omit items 1666 and 1667, insert the following items:—
“1666	90.27.3	Electrical stroboscopes..........................................	(A): 14%
1667	90.27.3	Stroboscopes, not being goods falling within the last preceding item	(A): 22%”.
150. Omit items 1668d to 1675f (inclusive), insert the following items:—
“1668d	91.02	Goods partly of wood............................................	(D): 16%
1668e	91.02	Goods not being goods falling within the last preceding item	Free
1668f	91.03	Goods other than vehicle chronographs..................	Free
1668g	91.04.9	Battery operated clocks.........................................	Free
1668h	91.04.9	Electrically operated clocks, not being goods falling within the preceding item	17½%
1669	91.05.1	Goods to which the tariff classification specified in column 2 of this item applies	Free
1669a	91.05.2	Goods to which the tariff classification specified in column 2 of this item applies	Free
1669b	91.05.9	Goods being of the master clock or secondary clock type	(A): 22%
1669c	91.05.9	Goods not being goods falling within the last preceding item	(B): 5%
1670	91.06.1	Goods to which the tariff classification specified in column 2 of this item applies	(A): 18%
1670a	91.06.9	Goods to which the tariff classification specified in column 2 of this item applies	Free
1671	91.07	Goods other than wrist-watch movements...............	Free
1672	91.09	Wrist-watch cases, parts and blanks, the values of which do not exceed $1.60 each	(D): $0.32 each
1673	91.09	Wrist-watch cases and parts for wrist-watch cases, including blanks therefor, not being goods falling within the last preceding item	(D): 20%

The Schedule—continued

150.—continued
1673a	91.09	Goods not being goods falling within a preceding item	Free
1674	91.10	Goods wholly or partly of wood.....................................	(D): 18%
1675	91.10	Goods not being goods falling within the last preceding item	(D): 22%”.
151. Omit item 1678c.
152. Omit items 1678h to 1686a (inclusive), insert the following items:—
“1679	92.08.9	Mechanical singing birds..................................................	5%
1680	92.08.9	Goods, other than— (a) mechanical singing birds; (b) decoy calls and effects of all kinds; or (c) mouth-blown sound signalling instruments including whistles and boatswains’ pipes	Free
1681	92.10.1	Goods to which the tariff classification specified in column 2 of this item applies	(A): 14%
1682	92.10.2	Goods to which the tariff classification specified in column 2 of this item applies	(A): 14%
1683	92.10.4	Goods to which the tariff classification specified in column 2 of this item applies	(A): 10%
1684	92.10.5	Goods to which the tariff classification specified in column 2 of this item applies	(A): 22%
1685	92.10.6	Necks and bodies for instruments falling within sub-item 92.02.1 or paragraph 92.07.11 in the First Schedule	Free
1686	92.10.6	Parts and accessories for drums as follows:— (a) beaters, hand; (b) brushes; (c) heads, drum, of artificial plastic; (d) sticks; (e) vellum for drums	Free
1686a	92.10.6	Parts and accessories for drums not being goods falling within the last preceding item	(A): 16%”.
153. Omit item 1687b.
154. Omit items 1689b to 1701 (inclusive), insert the following items:—
“1689b	93.04.2	Goods to which the tariff classification specified in column 2 of this item applies	(D): 12%; or, if lower, $12.80 each, less 8%
1689c	93.04.9	Bird scarers.........................................................................	(D): 22%
1690	93.04.9	Goods, other than— (a) harpoon guns; (b) humane killers, captive bolt; (c) line throwing guns; or (d) rifles of 7.62 millimetres calibre designed for use with 7.62 millimetres NATO cartridges and the sporting equivalent of such cartridges	Free
1691	93.06.1	Gun stocks for goods of a kind to which, if imported, item 93.02 or 93.03 in the First Schedule would apply	(A): 18%
1692	93.06.1	Gun stocks for goods of a kind to which, if imported, item 93.04 or 93.05 in the First Schedule would apply	(D): 18%

The Schedule—continued

154.—continued
1693	93.06.1	Sight mounts for goods of a kind to which, if imported, item 93.02 in the First Schedule would apply	(A): 22%
1694	93.06.1	Sight mounts for goods of a kind to which, if imported, item 93.04 or 93.05 in the First Schedule would apply	(D): 22%
1695	93.06.2	Goods to which the tariff classification specified in column 2 of this item applies	(D): 12%
1696	93.06.9	Parts for goods of a kind to which, if imported, sub-item 93.05.9 in the First Schedule would apply	(D): 10%
1697	93.06.9	Goods not being goods falling within the last preceding item	Free
1698	93.07.1	Shotgun cartridges................................................................	Free
1699	93.07.2	Goods of a kind commonly used with goods of a kind to which, if imported, item 93.03 in the First Schedule would apply; lead shot	Free
1700	93.07.3	Felt cartridge wads of a kind commonly used with goods of a kind to which, if imported, item 93.03 in the First Schedule would apply	Free
1701	93.07.9	Goods to which the tariff classification specified in column 2 of this item applies	Free”.
155. Omit items 1704 to 1710 (inclusive), insert the following items:—
“1704	94.02.9	Examining tables and parts therefor..................................	(A): 22%
1705	94.02.9	Ophthalmic operating tables and parts therefor..............	Free
1706	94.02.9	Chairs and furniture and parts therefor.............................	(A): 14%”.
156. Omit items 171 and 1711a, insert the following items:—
“1710	94.03.9	Cabinets and trays designed for storing microscope slides	Free
1711	94.03.9	Metal bedsteads and cots....................................................	22½%
1711a	94.04.1	Goods to which the tariff classification specified in column 2 of this item applies	To and including 31 December, 1971—10% From and including 1 January, 1972—Free”.
157. Omit items 1711c to 1711f (inclusive), insert the following items:—
“1711c	95.01	Curios of aboriginal inhabitants........................................	Free
1711d	95.01	Statuary figures; figures of a kind ordinarily used as ornaments in the household	12½%
1711b	95.02	Curios of aboriginal inhabitants; unset cameos and intaglios	Free
1711f	95.02	Statuary figures; figures of a kind ordinarily used as ornaments in the household	12½%
1711g	95.03	Curios of aboriginal inhabitants; unset cameos and intaglios	Free
1711h	95.03	Statuary figures; figures of a kind ordinarily used as ornaments in the household	12½%
1711j	95.04	Curios of aboriginal inhabitants; unset cameos and intaglios	Free

The Schedule—continued

157.—continued
1711k	95.04	Statuary figures; figures of a kind ordinarily used as ornaments in the household	12½%
1711l	95.05.1	Cameos, unset................................................................................	Free
1711m	95.05.9	Curios of aboriginal inhabitants; mounted horns and antlers	Free
1711n	95.05.9	Statuary figures; figures of a kind ordinarily used as ornaments in the household	12½%
1711p	95.06	Curios of aboriginal inhabitants.................................................	Free
1711q	95.06	Statuary figures; figures of a kind ordinarily used as ornaments in the household	12½%
1711r	95.07	Curios of aboriginal inhabitants.................................................	Free
1711s	95.07	Statuary figures; figures of a kind ordinarily used as ornaments in the household	12½%
1711t	95.08.1	Goods to which the tariff classification specified in column 2 of this item applies	Free
1711u	95.08.9	Curios of aboriginal inhabitants; artificial flowers, foliage or fruit	Free
1711v	95.08.9	Statuary figures; figures of a kind ordinarily used as ornaments in the household	12½%
1711w	95.08.9	Goods, other than— (a) gelatin in other than rectangular sheets, not being identifiable as parts of articles; (b) imitation pearls and other jewellery, of wax; or (c) goods falling within a preceding item	(D): 22%”.
158. Omit items 1712 to 1715a (inclusive), insert the following items:—
“1712	96.02.2	Goods to which the tariff classification specified in column 2 of this item applies	17½%
1713	96.02.3	Goods to which the tariff classification specified in column 2 of this item applies	17½%
1714	96.02.4	Goods to which the tariff classification specified in column 2 of this item applies	17½%
1715	96.02.5	Goods for cleaning firearms........................................................	(D): 10%
1715a	96.02.5	Goods of a kind used solely or principally with vacuum cleaners of a kind falling within sub-item 84.59.5 in the First Schedule	Free
1715b	96.02.5	Goods not being goods falling within a preceding item	22½%
1715c	96.02.9	Mops for cleaning firearms..........................................................	(D): 16%”.
159. Omit items 1718 to 1719 (inclusive), insert the following items:—
“1717a	97.01.2	Parts and accessories, other than saddles and parts therefor, of leather	17½%
1717b	97.01.2	Parts and accessories, other than saddles and parts therefor, of rubber	12½%
1718	97.04.9	Parts of rubber................................................................................	12½%
1718a	97.04.9	Parts of leather...............................................................................	22½%
1718b	97.05.4	Goods to which the tariff classification specified in column 2 of this item applies	Free

The Schedule—continued

159.—continued
1719	97.06.1	Leather cases for inflatable balls...............................................	17½%
1719a	97.06.1	Fencing foils and masks............................................................	12½%”.
160. Omit items 1725a and 1726, insert the following items:—
“1725a	98.03.2	Fountain pens in fancy boxes....................................................	12½%
1726	98.03.9	Goods to which the tariff classification specified in column 2 of this item applies	Free”.
161. Omit items 1732a and 1732b, insert the following items:—
“1730	98.06	Slates..........................................................................................	Free
1731	98.06	Goods not being goods falling within the preceding item	(D): 18%”.
162. Omit items 1734 and 1735, insert the following items:—
“1734	98.08.1	Ink pads.....................................................................................	17½%
1735	98.09	Sealing wax (including bottle-sealing wax)..............................	$0.006 per lb, or, if lower, 22½%”.
163. Omit items 1735c and 1735d, insert the following items:—
“1735c	98.11.1	Goods to which the tariff classification specified in column 2 of this item applies	Free
1735d	98.11.9	Smoking pipes...........................................................................	(D): 16%”.
164. Omit items 1737 to 1740 (inclusive), insert the following items:—
“1737	99.01.1	Goods to which the tariff classification specified in column 2 of this item applies	Free
1738	99.01.9	Goods to which the tariff classification specified in column 2 of this item applies	(A): $3.20 each”.
AMENDMENTS OF PART VI. OF THE FIFTH SCHEDULE
1. Omit item 2a, insert the following item:—
“2a	07.04.3	Mushrooms................................................................................	Free”.
2.Omit items 4 to 8 (inclusive), insert the following items:—
“4	08.01.2	Avocados and mangosteens.......................................................	Free
5	08.01.4	Goods to which the tariff classification specified in column 2 of this item applies	Free
6	08.01.5	Goods to which the tariff classification specified in column 2 of this item applies	Free
7	08.01.6	Goods to which the tariff classification specified in column 2 of this item applies	Free”.
3. Omit item 16, insert the following item:—
“16	08.09.9	Goods, not pulped......................................................................	Free”.
4. Omit items 19 and 20, insert the following items:—
“19	09.10.1	Goods to which the tariff classification specified in column 2 of this item applies	Free
20	09.10.3	Goods to which the tariff classification specified in column 2 of this item applies	Free”.
5. Omit items 25 and 26, insert the following items:—
“25	40.01.29	Goods to which the tariff classification specified in column 2 of this item applies	Free
26	40.05.9	Goods to which the tariff classification specified in column 2 of this item applies	Free”.

The Schedule—continued

6. Omit items 27 to 33 (inclusive), insert the following items:—
“27	44.05.2	Goods to which the tariff classification specified in column 2 of this item applies	Free
28	44.05.81	Goods to which the tariff classification specified in column 2 of this item applies	Free
29	44.05.89	Goods to which the tariff classification specified in column 2 of this item applies	Free
30	44.05.91	Goods to which the tariff classification specified in column 2 of this item applies	Free
31	44.05.92	Goods to which the tariff classification specified in column 2 of this item applies	Free
32	44.05.99	Goods to which the tariff classification specified in column 2 of this item applies	Free”.
7. Omit items 35 and 36, insert the following items:—
“35	44.13.2	Cut to size for making boxes.........................................	Free
36	44.13.9	Goods to which the tariff classification specified in column 2 of this item applies	Free”.
8. Omit items 41 to 43 (inclusive), insert the following items:—
“41	44.15.1	Plywood as prescribed by by-law.................................	Free
42	44.19	Goods to which the tariff classification specified in column 2 of this item applies	Free”.
AMENDMENTS OF PART VIa. OF THE FIFTH SCHEDULE
1. Omit item 3, insert the following item:—
“3	48.18.9	Goods other than blotting pads that are entered for home consumption on or before 31 December, 1971	45%”.
2. Omit item 5.
3. Omit item 8, insert the following item:—
“8	92.05	Baritones; bassoons; bombardons; bugles; clar-ionettes; cornets; cornophones; coranglais (wood); cor tenor (brass); contrabassoon (brass); doblo-phones; euphoniums; flutes; fifes; musettes; oboes; hautbois piccoloes; saxophones; trombones; trumpets; tubas; bagpipes; flageolets; flugel horns; French horns; Koenig tenor horns; vocal ballard horns

In respect of the case, box or container, if any—12½%; In respect of the remainder of the goods—7½%”.
AMENDMENTS OF PART VII. OF THE FIFTH SCHEDULE
1. Omit item 2.
2. Omit items 4 to 19 (inclusive), insert the following items:—
“4	08.08.1	Goods to which the tariff classification specified in column 2 of this item applies	$0.333 per gal
5	08.09.1	Goods to which the tariff classification specified in column 2 of this item applies	$0.92 per gal
6	08.10.1	Goods to which the tariff classification specified in column 2 of this item applies	$0.92 per gal
7	08.10.2	Goods to which the tariff classification specified in column 2 of this item applies	$0.333 per gal”.

The Schedule—continued

3. Omit items 23 and 24, insert the following item:—
“23	09.04.9	Goods to which the tariff classification specified in column 2 of this item applies	Free”.
4. Omit items 26 to 34 (inclusive), insert the following items:—
“26	09.06	Unground goods..............................................................	Free
27	09.07	Unground goods..............................................................	Free
28	09.08	Unground goods..............................................................	Free
29	09.10.2	Goods to which the tariff classification specified in column 2 of this item applies	Free
30	09.10.3	Goods to which the tariff classification specified in column 2 of this item applies	$0.35 per lb, less 75%.
31	12.07.91	Arecanuts.........................................................................	Free
32	12.07.99	Arecanuts.........................................................................	Free
33	15.04.1	Goods, as prescribed by by-law...................................	Free
34	15.04.1	Goods, not being goods falling within the last preceding item	$0.037 per gal”.
5. Omit items 36 to 77 (inclusive), insert the following items:—
“36	19.04	Goods not put up for retail sale....................................	Free
37	20.01.1	Goods to which the tariff classification specified in column 2 of this item applies	$0.333 per gal
38	20.01.2	Goods to which the tariff classification specified in column 2 of this item applies	$0.225 per gal
39	20.02.1	Goods to which the tariff classification specified in column 2 of this item applies	$0.35 per lb calculated by reference to the dry weight content
40	20.02.3	Goods to which the tariff classification specified in column 2 of this item applies	$0.60 per gal calculated by reference to the total contents of the containers in which the goods are packed
41	20.02.41	Goods to which the tariff classification specified in column 2 of this item applies	$0.333 per gal
42	20.02.49	Goods to which the tariff classification specified in column 2 of this item applies	$0.225 per gal
43	20.02.61	Goods to which the tariff classification specified in column 2 of this item applies	$0.333 per gal
44	20.02.69	Goods to which the tariff classification specified in column 2 of this item applies	$0.225 per gal
45	20.03.1	Goods to which the tariff classification specified in column 2 of this item applies	$0.92 per gal
46	20.03.2	Goods to which the tariff classification specified in column 2 of this item applies	$0.333 per gal
47	20.06.3	Goods to which the tariff classification specified in column 2 of this item applies	$0.92 per gal
48	20.06.91	Goods to which the tariff classification specified in column 2 of this item applies	$0.357 per gal, and, if preserved in liquid containing more than 2% of proof spirit, $3 per gal of the liquid

The Schedule—continued

5.—continued
49	20.06.99	Goods to which the tariff classification specified in column 2 of this item applies	$0.225 per gal, and, if preserved in liquid containing more than 2% of proof spirit, $3 per gal of the liquid
50	20.07.1	Goods to which the tariff classification specified in column 2 of this item applies	Free
51	20.07.2	Goods to which the tariff classification specified in column 2 of this item applies	$0.177 per gal
52	20.07.3	Goods to which the tariff classification specified in column 2 of this item applies	$0.82 per gal
53	20.07.4	Goods to which the tariff classification specified in column 2 of this item applies	$0.187 per gal
54	20.07.5	Goods to which the tariff classification specified in column 2 of this item applies	$0.112 per gal
55	21.07.1	Goods to which the tariff classification specified in column 2 of this item applies	$0.333 per gal
56	21.07.2	Goods to which the tariff classification specified in column 2 of this item applies	$0.225 per gal”.
6. Omit items 84 to 86 (inclusive), insert the following items:—
“84	25.09	Terra umbra........................................................................	Free
85	27.14	Goods to which the tariff classification specified in column 2 of this item applies	Free
86	27.15	Goods to which the tariff classification specified in column 2 of this item applies	Free”.
7. Omit items 88 to 94 (inclusive), insert the following items:—
“88	28.42.1	Sodium carbonate, other than sodium carbonate decahydrate	15%
89	32.06.9	Logwood lakes, and preparations based thereon	Free
90	33.01.1	Goods to which the tariff classification specified in column 2 of this item applies	7½%
91	33.01.2	Goods to which the tariff classification specified in column 2 of this item applies	$17.50 per lb, less 75%
92	33.01.9	Goods other than resinoids of a kind used for flavouring	Free”.
8. Omit item 96.
9. Omit items 100 to 115 (inclusive), insert the following items:—
“100	44.03.9	Goods to which the tariff classification specified in column 2 of this item applies	Free
101	44.04.1	Goods to which the tariff classification specified in column 2 of this item applies	Free
102	44.04.9	Goods to which the tariff classification specified in column 2 of this item applies	Free
103	44.05.2	Goods to which the tariff classification specified in column 2 of this item applies	Free
104	44.05.5	Goods to which the tariff classification specified in column 2 of this item applies	$3 per 100 superficial feet

The Schedule—continued

9.—continued
105	44.05.61	Goods to which the tariff classification specified in column 2 of this item applies	$0.90 per 100 superficial feet
106	44.05.62	Goods to which the tariff classification specified in column 2 of this item applies	$1.55 per 100 superficial feet
107	44.05.63	Goods to which the tariff classification specified in column 2 of this item applies	$2.20 per 100 superficial feet
108	44.05.81	Goods to which the tariff classification specified in column 2 of this item applies	$1.20 per 100 superficial feet
109	44.05.89	Goods to which the tariff classification specified in column 2 of this item applies	$0.90 per 100 superficial feet
110	44.05.91	Goods to which the tariff classification specified in column 2 of this item applies	$0.90 per 100 superficial feet
111	44.05.92	Goods to which the tariff classification specified in column 2 of this item applies	$2.20 per 100 superficial feet
112	44.05.99	Goods to which the tariff classification specified in column 2 of this item applies	$1.55 per 100 superficial feet”.