Customs By-law No. 9440015

                              Customs Act 1901

                          Customs Tariff Act 1987

                           PART III OF SCHEDULE 4

                             BY-LAW NO. 9440015

I, ROGER RALPH HOWLAND, delegate of the Comptroller-General of Customs  

for the purposes of section 271 of the Customs Act 1901, hereby make   

the by-law set out in Schedule 1, and revoke the by-laws set out in   

Schedule 2.

Unless the context otherwise requires, where a description of goods is  

specified in the by-law set out in Schedule 1, the goods that fall    

within that by-law by virtue of that description are such goods as     

would fall within that description if it were specified in the         

tariff classification in Schedule 3 to the Customs Tariff Act 1987     

that applies to those goods.

Unless the context otherwise requires, any word or phrase used in a    

reference in the by-law set out in Schedule 1 has the same meaning as  

if it were used in the tariff classification in Schedule 3 to the      

Customs Tariff Act 1987 that applies to those goods to which that      

reference in that by-law applies.                                      

                                SCHEDULE 1

                             BY-LAW NO. 9440015

                                                                   Item 39A

                                                     Part III of Schedule 4

1. This by-law may be cited as Customs By-law No. 9440015.            

2. This by-law shall take effect on and from 20 April 1994.           

3. Item 39A in Part III of Schedule 4 to the Customs Tariff Act 1987  

   applies to coated paper and coated paperboard for use in the       

   production of magazines which, if imported would be classified     

   under subheading 4902.90.00 in Schedule 3 to the Customs Tariff Act

   1987, being one issue in a continuous series under the same title  

   at regular intervals but at least half yearly, other than coated   

   paper and coated paperboard for use in the production of any of the

   following:                                                         

   (a) comics;                                                        

   (b) newspapers;                                                    

   (c) staff journals;                                                

   (d) magazines issued primarily for publicity or promotional        

       purposes;                                                      

   (e) Federal, State or Territorial Government magazines;            

   (f) inserts for the publications listed at (a) to (e) above,       

   under security.                                                    

                                  2

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

   means the Customs Tariff Act 1987, as amended or proposed to be    

   altered.                                                           

                               SCHEDULE 2

1. Customs By-laws Nos. 8255193, 8255204, 8735184, 8736001, 8736004,  

8736005, 8736006 and 8736007 published in Gazette No. TC 88/1 of   

13 January 1988, are revoked on and from 20 April 1994.

Dated this 13 day of April 1994

                                                  ROGER RALPH HOWLAND 

    Delegate of the Comptroller-  

              General of Customs