Customs Tariff (No. 4) 1972 - Legislation

Customs Tariff (No. 4)

No. 135 of 1972

An Act relating to Duties of Customs.

[Assented to 2 November 1972]

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. 4) 1972.

(2.) The Customs Tariff 1966–1971, as amended by the Customs Tariff 1972 and by the Customs Tariff (No. 2) 1972, is in this Act referred to as the Principal Act.

Commencement.

2. Except as otherwise provided, this Act shall be deemed to have come into operation on the first day of July, One thousand nine hundred and seventy-two.

Amendments of Customs Tariff (No. 3) 1972.

3.—(1.) Section 1 of the Customs Tariff (No. 3) 1972 is amended by omitting sub-section (2.) and inserting in its stead the following sub-section:—

“(2.) The Customs Tariff 1966–1971, as amended by the Customs Tariff 1972, by the Customs Tariff (No. 2) 1972 and by the Customs Tariff (No. 4) 1972, is in this Act referred to as the Principal Act.”.

(2.) This section shall be deemed to have come into operation on the day on which the Customs Tariff (No. 3) 1972 received the Royal Assent.

Amendments having effect from 1 July, 1972.

4.—(1.) Section 6 of the Principal Act is amended by inserting in sub-section (1.), after the definition of “less developed country”, the following definition:—

“‘pack’, in relation to goods, means the smallest saleable unit in which the goods are put up;”.

(2.) After section 6 of the Principal Act, insert the following section:—

Measurement of alcohol.

“6a. For the purposes of this Act—

(a) the volume of ethyl alcohol contained in goods shall be taken to be the volume that would be the volume of that alcohol if the alcohol were measured at a temperature of twenty degrees Celsius; and

(b) a calculation made for the purpose of ascertaining the volume of ethyl alcohol by reference to the specific gravity of ethyl alcohol shall be made on the basis that, at a temperature of twenty degrees Celsius and in vacuum, the specific gravity of ethyl alcohol in relation to water is 0.79067.”.

(3.) Section 17a of the Principal Act is amended by omitting sub-section (3.) and inserting in its stead the following sub-section:—

“(3.) The Parts of the Fifth Schedule respectively apply as follows:—

(a) Part I. applies in relation to Canada;

(b) Part II. applies in relation to Sri Lanka (formerly Ceylon);

(d) Part IV. applies in relation to Malta;

(e) Part V. applies in relation to New Zealand;

(f) Part VI. applies in relation to the Territory of Papua and in relation to the Territory of New Guinea;

(g) Part VII. applies in relation to Fiji; and

(h) Part VIII. applies in relation to each country that is a declared preference country.”.

(4.) The Principal Act is amended as set out in the First Schedule to this Act.

Amendments having effect from 3 July, 1972.

5.—(1.) Section 17a of the Principal Act is amended by adding at the end thereof the following sub-section:—

“(18.) If, in column 4 in Part V. of the Fifth Schedule, the letter ‘(N)’ is specified in relation to a rate of duty—

(a) that rate of duty shall, in respect of goods entered for home consumption on or after the first day of July, One thousand nine hundred and seventy-four, and before the date specified in the next succeeding paragraph, be read as a reference to that rate reduced by one-quarter;

(b) that rate of duty shall, in respect of goods entered for home consumption on or after the first day of July, One thousand nine hundred and seventy-six, and before the date specified in the next succeeding paragraph, be read as a reference to that rate reduced by one-half;

(c) that rate of duty shall, in respect of goods entered for home consumption on or after the first day of July, One thousand nine hundred and seventy-eight, and before the date specified in the next succeeding paragraph, be read as a reference to that rate reduced by three-quarters; and

there shall, in respect of goods entered for home consumption on or after the first day of July, One thousand nine hundred and eighty, be deemed to be substituted for that rate of duty the word ‘Free’.”.

(2.) The Principal Act, as amended in accordance with the last preceding section, is amended as set out in the Second Schedule to this Act.

(3.) This section shall be deemed to have come into operation on the third day of July, One thousand nine hundred and seventy-two.

Amendments having effect from 31 July 1972.

6.—(1.) The Principal Act, as amended in accordance with the preceding sections of this Act, is amended as set out in the Third Schedule to this Act.

(2.) This section shall be deemed to have come into operation on the thirty-first day of July, One thousand nine hundred and seventy-two.

Amendments having effect from 16 August, 1972.

7.—(1.) The Principal Act, as amended in accordance with the preceding sections of this Act, is amended as set out in the Fourth Schedule to this Act.

(2.) This section shall be deemed to have come into operation on the sixteenth day of August, One thousand nine hundred and seventy-two.

Amendments having effect from 18 August, 1972.

8.—(1.) The Principal Act, as amended in accordance with the preceding sections of this Act, is amended as set out in the Fifth Schedule to this Act.

(2.) This section shall be deemed to have come into operation on the eighteenth day of August, One thousand nine hundred and seventy-two.

Amendments having effect from 1 September, 1972.

9.—(1.) The Principal Act, as amended in accordance with the preceding sections of this Act, is amended as set out in the Sixth Schedule to this Act.

(2.) This section shall be deemed to have come into operation on the first day of September, One thousand nine hundred and seventy-two.

Amendments having effect from 21 September, 1972.

10.—(1.) The Principal Act, as amended in accordance with the preceding sections of this Act, is amended as set out in the Seventh Schedule to this Act.

(2.) This section shall be deemed to have come into operation on the twenty-first day of September, One thousand nine hundred and seventy-two.

THE SCHEDULES

FIRST SCHEDULE Section 4(4.).

Amendments of the Principal Act

SUBSTITUTION OF THE FIRST SCHEDULE

Omit the First Schedule, insert the following Schedule:—

“FIRST SCHEDULE Sections 14, 16, 17, etc.

PART I.

Rules for the Interpretation of the First Schedule.

1.—(1.) The titles of Divisions, Chapters and Sub-chapters in Part II. of this Schedule are provided for reference only, and shall not be used for the purpose of interpreting this Schedule.

(2.) For the purpose of ascertaining whether goods fall within an item, sub-item, paragraph or sub-paragraph or whether an item, sub-item, paragraph or sub-paragraph applies to goods, regard shall, subject to sub-rule (3.) of this rule, be had to the terms of items (including sub-items, paragraphs and sub-paragraphs) and of notes to Divisions and Chapters and, except where those terms otherwise require, to rules 2, 3 and 4 of these Rules.

(3.) For the purpose of ascertaining whether goods fall within an item or whether an item applies to goods, regard shall not be had to the terms of any sub-item; for the purpose of ascertaining whether goods fall within a sub-item or whether a sub-item applies to goods, regard shall not be had to the terms of any paragraph; for the purpose of ascertaining whether goods fall within a paragraph or whether a paragraph applies to goods, regard shall not be had to the terms of any sub-paragraph.

2.—(1.) A reference in an item (including a reference in a sub-item, paragraph or sub-paragraph) to goods of a particular kind shall be read as including a reference to—

(a) goods that are imported in an incomplete or in an unfinished state but have the essential character of goods of that kind; and

(b) goods that are imported in an unassembled or in a disassembled state but, if assembled, would be goods of that kind or would be goods to which paragraph (a) of this sub-rule applies.

(2.) A reference in an item (including a reference in a sub-item, paragraph or sub-paragraph) to a material or substance shall be read as including a reference to a mixture or combination of that material or substance with another material or substance or with other materials or substances.

(3.) A reference in an item (including a reference in a sub-item, paragraph or sub-paragraph) to goods consisting of a specific material or substance shall be read as a reference to goods consisting wholly or partly of that material or substance.

(4.) For the purpose of ascertaining whether an item, sub-item, paragraph or sub-paragraph applies to goods that consist of more than one material or substance, regard shall be had to the principles set out in rule 3 of these Rules.

3.—(1.) Where, for any reason, goods fall within two or more items, two or more sub-items of an item, two or more paragraphs of a sub-item or two or more sub-paragraphs of a paragraph, the item, sub-item, paragraph or sub-paragraph, as the case may be, that applies to the goods shall, subject to sub-rule (2.) of this rule, be ascertained in accordance with the following principles:—

(a) If one of the items, sub-items, paragraphs or sub-paragraphs, as the case may be, provides a more specific description of the goods than any other of the items, sub-items, paragraphs or sub-paragraphs, that first-mentioned item, sub-item, paragraph or sub-paragraph, as the case may be, applies to the goods.

(b) If—

(i) the item, sub-item, paragraph or sub-paragraph that applies to the goods cannot be ascertained in accordance with paragraph (a) of this sub-rule;

(ii) the goods are mixtures or composite goods that consist of different materials or are made up of different components; and

(iii) one material or component gives to the goods their essential character,

the goods shall be taken to consist of that material or component.

(c) If the item, sub-item, paragraph or sub-paragraph that applies to the goods cannot be ascertained in accordance with paragraph (a) or paragraph (b) of this sub-rule, the item, sub-item, paragraph or sub-paragraph, as the case may be, that applies to the goods is that under which the greatest amount of duty is payable in respect of the goods or, if there are two or more items, sub-items, paragraphs or sub-paragraphs under which the greatest amount of duty is payable, that one of those items, sub-items, paragraphs or sub-paragraphs that occurs last in Part II. of this Schedule.

(2.) Where

(a) for any reason, goods fall within two or more sub-items of an item, two or more paragraphs of a sub-item or two or more sub-paragraphs of a paragraph; and

(b) there is included in the sub-items, paragraphs or sub-paragraphs within which the goods fall any by-law sub-item, by-law paragraph or by-law sub-paragraph,

the sub-item, paragraph or sub-paragraph, as the case may be, that applies to the goods is that under which no duty, or the least amount of duty, is payable in respect of the goods or, if there are two or more sub-items, paragraphs or sub-paragraphs under which no duty, or the least amount of duty, as the case may be, is payable, that one of those sub-items, paragraphs or sub-paragraphs that occurs first in Part II. of this Schedule.

First Schedule—continued

(3.) For the purposes of sub-rule (2.) of this rule, a sub-item shall be deemed to be a by-law sub-item, a paragraph shall be deemed to be a by-law paragraph, and a sub-paragraph shall be deemed to be a by-law sub-paragraph, if it is expressed to apply to goods, or to a class or kind of goods, as prescribed by by-law.

4. Where goods do not fall within any item, the item that applies to the goods is the item that applies to goods that are most akin to those goods.

PART II.

This Part is divided into Divisions and Chapters, as follows:—

DIVISION I.

LIVE ANIMALS; ANIMAL PRODUCTS

Chapter

1—Live Animals.

2—Meat and Edible Meat Offals.

3—Fish, Crustaceans and Molluscs.

4—Dairy Produce; Birds’ Eggs; Natural Honey; Edible Products of Animal Origin, Not Elsewhere Specified or Included.

5—Products of Animal Origin, Not Elsewhere Specified or Included.

DIVISION II.

VEGETABLE PRODUCTS

6—Live Trees and Other Plants; Bulbs, Roots and the Like; Cut Flowers and Ornamental Foliage.

7—Edible Vegetables and Certain Roots and Tubers.

8—Edible Fruits and Nuts; Peel of Melons or Citrus Fruits.

9—Coffee, Tea, Maté and Spices.

10—Cereals.

11—Products of the Milling Industry; Malt and Starches; Gluten; Inulin.

12—Oil Seeds and Oleaginous Fruit; Miscellaneous Grains, Seeds and Fruit; Industrial and Medicinal Plants; Straw and Fodder.

13—Raw Vegetable Materials of a Kind Suitable for Use in Dyeing or in Tanning; Lacs; Gums, Resins and Other Vegetable Saps and Extracts.

14—Vegetable Plaiting and Carving Materials; Vegetable Products, Not Elsewhere Specified or Included.

DIVISION III.

ANIMAL AND VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL AND VEGETABLE WAXES

15—Animal and Vegetable Fats and Oils and Their Cleavage Products; Prepared Edible Fats; Animal and Vegetable Waxes.

DIVISION IV.

PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO

16—Preparations of Meat, Fish, Crustaceans or Molluscs.

17—Sugars and Sugar Confectionery.

18—Cocoa and Cocoa Preparations.

19—Preparations of Cereals, Flour or Starch; Pastrycooks’ Products.

20—Preparations of Vegetables, Fruit or Other Parts of Plants.

21—Miscellaneous Edible Preparations.

22—Beverages, Spirits and Vinegar.

23—Residues and Waste from the Food Industries; Prepared Animal Fodder.

24—Tobacco.

DIVISION V.

MINERAL PRODUCTS

25—Salt; Sulphur; Earths and Stone; Plastering Materials, Lime and Cement.

26—Metallic Ores, Slag and Ash.

27—Mineral Fuels, Mineral Oils and Products of Their Distillation; Bituminous Substances; Mineral Waxes.

DIVISION VI.

PRODUCTS OF THE CHEMICAL INDUSTRY AND ALLIED INDUSTRIES

28—Inorganic Chemicals; Organic and Inorganic Compounds of Precious Metals, of Rare Earth Metals, of Radio-active Elements and of Isotopes.

29—Organic Chemicals.

30—Pharmaceutical Products.

First Schedule—continued

Chapter

31—Fertilisers.

32—Tanning and Dyeing Extracts; Tannins and their Derivatives; Dyes, Colours, Paints and Varnishes;. Putty, Fillers and Stoppings; Inks.

33—Essential Oils and Resinoids; Perfumery, Cosmetics and Toilet Preparations.

34—Soap, Organic Surface-Active Agents, Washing Preparations, Lubricating Preparations, Artificial Waxes, Prepared Waxes, Polishing and Scouring Preparations, Candles and Similar Articles, Modelling Pastes and “Dental Waxes”.

35—Albuminoidal Substances; Glues.

36—Explosives; Pyrotechnic Products; Matches; Pyrophoric Alloys; Certain Combustible Preparations

37—Photographic and Cinematographic Goods.

38—Miscellaneous Chemical Products.

DIVISION VII.

ARTIFICIAL RESINS AND PLASTIC MATERIALS, CELLULOSE ESTERS AND ETHERS, AND ARTICLES THEREOF; RUBBER, SYNTHETIC RUBBERS, FACTICE, AND ARTICLES THEREOF

39—Artificial Resins and Plastic Materials, Cellulose Esters and Ethers; Articles thereof.

40—Rubber, Synthetic Rubbers, Factice, and Articles thereof.

DIVISION VIII.

RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES THEREOF; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF GUT (OTHER THAN SILK-WORM GUT)

41—Raw Hides and Skins (Other than Furskins) and Leather.

42—Articles of Leather; Saddlery and Harness; Travel Goods, Handbags and Similar Containers; Articles of Animal Gut (Other than Silk-worm Gut).

43—Furskins and Artificial Fur; Manufactures thereof.

DIVISION IX.

WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL; CORK AND ARTICLES OF CORK; MANUFACTURES OF STRAW, OF ESPARTO AND OF OTHER PLAITING MATERIALS; BASKETWARE AND WICKERWORK

44—Wood and Articles of Wood; Wood Charcoal.

45—Cork and Articles of Cork.

46—Manufactures of Straw, of Esparto and of Other Plaiting Materials; Basketware and Wickerwork.

DIVISION X.

PAPER-MAKING MATERIAL; PAPER AND PAPERBOARD AND ARTICLES THEREOF

47—Paper-making Material.

48—Paper and Paperboard; Articles of Paper Pulp, of Paper or of Paperboard.

49—Printed Books, Newspapers, Pictures and Other Products of the Printing Industry; Manuscripts, Typescripts and Plans.

DIVISION XI.

TEXTILES AND TEXTILE ARTICLES

50—Silk and Waste Silk.

51—Continuous Man-Made Fibres.

52—Metallised Textiles.

53—Wool and Other Animal Hair.

54—Flax and Ramie.

55—Cotton.

56—Discontinuous Man-Made Fibres.

57—Other Vegetable Textile Materials; Paper Yarn and Woven Fabrics of Paper Yarn.

58—Carpets, Mats, Matting and Tapestries; Pile and Chenille Fabrics; Narrow Fabrics; Trimmings; Tulle and Other Net Fabrics; Lace; Embroidery.

First Schedule—continued

Chapter

59—Wadding and Felt; Twine, Cordage, Ropes and Cables; Special Fabrics; Impregnated and Coated Fabrics; Textile Articles of a Kind Suitable for Industrial Use.

60—Knitted and Crocheted Goods.

61—Articles of Apparel and Clothing Accessories of Textile Fabric, other than Knitted or Crocheted Goods.

62—Other Made Up Textile Articles.

63—Old Clothing and Other Textile Articles; Rags.

DIVISION XII.

FOOTWEAR, HEADGEAR, UMBRELLAS, SUNSHADES, WHIPS, RIDING-CROPS, AND PARTS THEREFOR; PREPARED FEATHERS AND ARTICLES MADE THEREWITH; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR; FANS

64—Footwear, Gaiters and the Like; Parts for Such Articles.

65—Headgear and Parts therefor.

66—Umbrellas, Sunshades, Walking-sticks, Whips, Riding-crops, and Parts therefor.

67—Prepared Feathers and Down and Articles made of Feathers or of Down; Artificial Flowers; Articles of Human Hair; Fans.

DIVISION XIII.

ARTICLES OF STONE, OF PLASTER, OF CEMENT, OF ASBESTOS, OF MICA AND OF SIMILAR MATERIALS; CERAMIC PRODUCTS; GLASS AND GLASSWARE

68—Articles of Stone, of Plaster, of Cement, of Asbestos, of Mica and of Similar Materials.

69—Ceramic Products.

70—Glass and Glassware.

DIVISION XIV.

PEARLS, PRECIOUS AND SEMI-PRECIOUS STONES, PRECIOUS METALS, ROLLED PRECIOUS METALS, AND ARTICLES THEREOF; IMITATION JEWELLERY; COIN

71—Pearls, Precious and Semi-precious Stones, Precious Metals, Rolled Precious Metals, and Articles thereof; Imitation Jewellery.

72—Coin.

DIVISION XV.

BASE METALS AND ARTICLES OF BASE METAL

73—Iron and Steel and Articles thereof.

74—Copper and Articles thereof.

75—Nickel and Articles thereof.

76—Aluminium and Articles thereof.

77—Magnesium and Beryllium, and Articles thereof.

78—Lead and Articles thereof.

79—Zinc and Articles thereof.

80—Tin and Articles thereof.

81—Other Base Metals Employed in Metallurgy and Articles thereof.

82—Tools, Implements, Cutlery, Spoons and Forks, of Base Metal; Parts therefor.

83—Miscellaneous Articles of Base Metal.

DIVISION XVI.

MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT; PARTS THEREFOR

84—Boilers, Machinery and Mechanical Appliances; Parts therefor.

85—Electrical Machinery and Equipment; Parts therefor.

DIVISION XVII.

VEHICLES, AIRCRAFT, AND PARTS THEREFOR; VESSELS AND CERTAIN ASSOCIATED TRANSPORT EQUIPMENT

86—Railway and Tramway Locomotives, Rolling-stock and Parts therefor; Railway and Tramway Track Fixtures and Fittings; Traffic-Signalling Equipment of All Kinds (Not Electrically Powered).

87—Vehicles, Other Than Railway or Tramway Rolling Stock, and Parts therefor.

88—Aircraft and Parts therefor; Parachutes; Catapults and Similar Aircraft Launching Gear; Ground Flying Trainers.

89—Ships, Boats and Floating Structures.

First Schedule—continued

DIVISION XVIII.

OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL AND SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND WATCHES; MUSICAL INSTRUMENTS; SOUND RECORDERS AND REPRODUCERS; TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, MAGNETIC; PARTS THEREFOR

90—Optical, Photographic, Cinematographic, Measuring, Checking, Precision, Medical and Surgical Instruments and Apparatus; Parts therefor.

91—Clocks and Watches and Parts therefor.

92—Musical Instruments; Sound Recorders and Reproducers; Television Image and Sound Recorders and Reproducers, Magnetic; Parts and Accessories for Such Articles.

DIVISION XIX.

ARMS AND AMMUNITION; PARTS THEREFOR

93—Arms and Ammunition; Parts therefor.

DIVISION XX.

MISCELLANEOUS MANUFACTURED ARTICLES

94—Furniture and Parts therefor; Bedding, Mattresses, Mattress Supports, Cushions and Similar Stuffed Furnishings.

95—Articles and Manufactures of Carving or Moulding Material.

96—Brooms, Brushes, Feather Dusters, Powder-Puffs and Sieves.

97—Toys, Games and Sports Requisites; Parts therefor.

98—Miscellaneous Manufactured Articles.

DIVISION XXI.

WORKS OF ART, COLLECTORS’ PIECES, AND ANTIQUES

99—Works of Art, Collectors’ Pieces, and Antiques.

First Schedule—continued

Descriptions of Goods and Rates of Duty

DIVISION I

LIVE ANIMALS; ANIMAL PRODUCTS

Chapter 1—Live Animals

Notes

1. A reference in this Chapter to “live animals” includes all live animals other than—

(a) fish, crustaceans and molluscs falling within item 03.01 or 03.03;

(b) goods falling within item 30.02; or

2. A reference in this Chapter to a particular genus or species of animals shall be read as including a reference to the young of that genus or species.

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate

01.01	* Live horses, asses, mules and hinnies............	Free	Free
01.02	* Live animals of the bovine species..............	Free	Free
01.03	* Live swine..............................	Free	Free
01.04	* Live sheep and goats.......................	Free	Free
01.05	* Live poultry, that is to say, fowls, ducks, geese, turkeys and guinea fowls	Free	Free
01.06	* Other live animals.........................	Free	Free

First Schedule—continued

Chapter 2—Meat and Edible Meat Offals

note

The following goods do not fall within this Chapter:—

(a) goods of a kind described in item 02.01, 02.02, 02.03, 02.04 or 02.06 that are unfit or unsuitable for human consumption;

(b) goods falling within item 05.04;

(d) animal fat (other than goods falling within item 02.05) falling within an item in Chapter 15.

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate

02.01	* Meat and edible offals of animals falling within item 01.01, 01.02, 01.03 or 01.04, fresh, chilled or frozen	$0.055 per kg	$0.055 per kg
02.02	* Dead poultry (that is to say, fowls, ducks, geese, turkeys and guinea fowls) and edible offals thereof (except liver), fresh, chilled or frozen	10%, and $0.055 per kg	5%, and $0.026 per kg
02.03	* Poultry liver, fresh, chilled, frozen, salted or in brine.	27½%	17½%
02.04	* Other meat and edible meat offals, fresh, chilled or frozen	$0.055 per kg	$0.026 per kg.
02.05	* Pig fat free of lean meat and poultry fat (not rendered or solvent-extracted), fresh, chilled, frozen, salted, in brine, dried or smoked	Free	Free
02.06	* Meat and edible meat offals (except poultry liver), salted, in brine, dried or smoked	$0.046 per kg	$0.046 per kg

First Schedule—continued

Chapter 3—Fish, Crustaceans and Molluscs

Note

The following goods do not fall within this Chapter:—

(a) marine mammals falling within item 01.06, and meat thereof falling within item 02.04 or 02.06;

(b) dead fish (including livers and roes thereof) and dead crustaceans and molluscs, being goods falling within an item in Chapter 5, that are unfit or unsuitable for human consumption either by reason of their species or their condition;

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate

03.01	* Fish, fresh (live or dead), chilled or frozen:
03.01.1	- Live..................................	Free	Free
03.01.2	- Trout, dead, as follows:— (a) brown trout (that is to say, Salmo trutta); (b) brook trout (that is to say, Salvelinus fontinalis); (c) rainbow trout (that is to say, Salmo gairdnerit)	$0.22 per kg	$0.22 per kg
03.01.9	- Other.................................	$0.017 per kg	$0.017 per kg
03.02	* Fish, dried, salted or in brine; smoked fish, whether or not cooked before or after the smoking process:
03.02.1	- Packed in air-tight cans, bottles, jars or similar containers	Free	Free
03.02.9	- Other.................................	$0.008 per kg	$0.008 per kg
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	$0.22 per kg	$0.22 per kg
03.03.9	- Other.................................	$0.018 per kg	$0.018 per kg

First Schedule—continued

Chapter 4—Dairy Produce; Birds’ Eggs; Natural Honey; Edible Products of Animal Origin, Not Elsewhere Specified or Included

Notes

1. In this Schedule, “milk” means full cream milk, skimmed milk, butter milk and whey, and kephir, yoghurt and similar fermented milk.

2. For the purposes of item 04.02—

(a) milk or cream put up in hermetically sealed cans shall be regarded as preserved; and

(b) milk or cream not put up in hermetically sealed cans shall not be regarded as preserved by reason only of being pasteurised, sterilised or peptonised.

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate

04.01	* Milk and cream, fresh, not concentrated or sweetened.	$0.046 per kg	$0.026 per kg
04.02	* Milk and cream, preserved, concentrated or sweetened	$0.073 per kg	$0.042 per kg
04.03	* Butter................................	$0.128 per kg	$0.11 per kg
04.04	* Cheese and curd:
04.04.1	- Cheese having the eye formation characteristic of the Swiss or Emmenthaler type; cheese of the Gruyere or Emmenthaler processed type in packs not exceeding 284 grams	$0.11 per kg	$0.11 per kg
04.04.9	- Other................................	$0.128 per kg	$0.11 per kg
04.05	* Birds’ eggs and egg yolks, fresh, dried or otherwise preserved, sweetened or not	$0.165 per kg	$0.165 per kg
04.06	* Natural honey...........................	$0.037 per kg	$0.02 per kg
04.07	* Edible products of animal origin, not falling within any other item	Free	Free

First Schedule—continued

Chapter 5—Products of Animal Origin, Not Elsewhere Specified or Included

Notes

1. The following goods do not fall within this Chapter:—

(a) edible products (other than guts, bladders or stomachs of animals, whether whole or in pieces, or animal blood, whether liquid or dried);

(b) hides and skins including furskins (other than goods of a kind described in item 05.05, 05.06 or 05.07);

(d) goods falling within item 96.03.

2. For the purposes of item 05.01, the sorting of hair by length that does not result in the root ends and tip ends respectively being arranged together shall be deemed not to constitute working.

3. For the purposes of this Schedule, elephant, mammoth, mastodon, walrus, narwhal and wild boar tusks, rhinoceros horns and the teeth of all animals shall be deemed to be ivory.

4. In this Schedule, “horsehair” means hair of the manes or tails of equine or bovine animals.

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate

05.01	* Human hair, unworked, whether or not washed or scoured; waste of human hair	Free	Free
05.02	* Pigs’, hogs’ and boars’ bristles or hair; badger hair and other hair for making brushes; waste of such bristles and hair:
05.02.1	- Hair, curled, of a kind commonly used for upholstery purposes; brushmakers’ mixtures	35%	17½%
05.02.9	- Other................................	Free	Free
05.03	* Horsehair and horsehair waste, whether or not put up on a layer or between two layers of other material:
05.03.1	- Hair, curled, of a kind commonly used for upholstery purposes; brushmakers’ mixtures or drafts	35%	17½%
05.03.9	- Other................................	Free	Free
05.04	* Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof	Free	Free
05.05	* Fish waste.............................	Free	Free
05.06	* Sinews and tendons; parings, and similar waste, of raw hides or skins	Free	Free
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
05.08	* Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or degelatinised; powder and waste of these products	Free	Free
05.09	* Horns, antlers, hooves, nails, claws and beaks of animals, unworked or simply prepared (but not cut to shape), and waste and powder of these products; whalebone and the like, unworked or simply prepared (but not cut to shape), and hair and waste of these products	Free	Free

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate

05. 10	* Ivory, unworked or simply prepared (but not cut to shape); powder and waste of ivory	Free	Free
05.11	* Tortoise-shell (shells and scales), unworked or simply prepared (but not cut to shape); claws and waste of tortoise-shell	Free	Free
05.12	* Coral and similar substances, unworked or simply prepared (but not otherwise worked); shells, unworked or simply prepared (but not cut to shape); powder and waste of shells	Free	Free
05.13	* Natural sponges..........................	12½%	Free
05.14	* Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; animal products, fresh, chilled or frozen, or otherwise provisionally preserved, of a kind used in the preparation of pharmaceutical products	Free	Free
05.15	* Animal products not falling within any other item; dead animals unfit for human consumption	Free	Free

First Schedule—continued

DIVISION II.

VEGETABLE PRODUCTS

Chapter 6—Live Trees and Other Plants; Bulbs, Roots and the Like; Cut Flowers and Ornamental Foliage

Notes

1.—(1.) Goods do not fall within an item in this Chapter unless they are goods (including live trees and seedling vegetables) of a kind commonly supplied by nursery gardeners or florists for planting or for ornamental use.

(2.) Goods falling within an item in Chapter 7 do not fall within this Chapter.

2. A reference in item 06.03 or 06.04 to goods of any kind shall be read as including a reference to bouquets, floral baskets, wreaths and similar articles made of goods of that kind.

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate

06.01	* Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant, in growth or in flower	Free	Free
06.02	* Other live plants, including trees, shrubs, bushes, roots, cuttings and slips	Free	Free
06.03	* Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared	Free	Free
06.04	* Foliage, branches and other parts (other than flowers or buds) of trees, shrubs, bushes and other plants, and mosses, lichens and grasses, being goods of a kind suitable for bouquets or ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared	Free	Free

First Schedule—continued

Chapter 7—Edible Vegetables and Certain Roots and Tubers

Notes

1. Subject to the next succeeding note, in items 07.01, 07.02, 07.03 and 07.04, “vegetables” includes edible mushrooms, truffles, olives, capers, tomatoes, potatoes, salad beetroot, cucumbers, gherkins, marrows, pumpkins, aubergines, sweet peppers, fennel, parsley, chervil, tarragon, cress, sweet marjoram (Majorana hortensis or Origanum majorana), horse-radish and garlic.

2. The following goods do not fall within this Chapter:—

(a) ground sweet peppers falling within item 09.04;

(b) goods falling within item 11.03 or 11.05.

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate

07.01	* Vegetables, fresh or chilled:
07.01.1	- Onions...............................	$32.48 per t, less 1% for each $1 by which the FOB price exceeds $53 per t	$28.54 per t, less 1% for each $1 by which the FOB price exceeds $53 per t
07.01.2	- Potatoes..............................	$4.92 per t	$3.69 per t
07.01.3	- Mushrooms............................	35%	35%
07.01.9	- Other................................	$0.004 per kg	$0.002 per kg
07.02	* Vegetables (whether or not cooked), preserved by freezing:
07.02.1	- Beans and peas..........................	$0.276 per kg, less 66⅔% of the FOB price	$0.276 per kg, less 66⅔% of the FOB price
07.02.9	- Other................................	$0.004 per kg	$0.002 per kg
07.03	* Vegetables provisionally preserved in brine, in sulphur water or in other preservative solutions, but not specially prepared for immediate consumption:
07.03.1	- Olives and capers in packs exceeding 4.6 litres.....	$0.033 per l	$0.025 per l
07.03.9	- Other................................	$0.071 per l	$0.049 per l
07.04	* Dried, dehydrated or evaporated vegetables, whole, cut, sliced, broken or in powder, but not further prepared:
07.04.1	- Tomatoes.............................	$1.41 per kg	$0.77 per kg
07.04.2	- Herbs, put up for household use...............	30%	12½%
07.04.3	- Other herbs; mushrooms....................	Free	Free
07.04.9	- Other................................	$0.55 per kg	$0.33 per kg
07.05	* Dried leguminous vegetables, shelled, whether or not skinned or split:
07.05.1	- Beans of the species Phaseolus vulgaris:

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate

07.05.11	- - For cultivation.........................	$0.11 per kg	$0.11 per kg
07.05.19	- - Other...............................	35%	35%
07.05.2	- Beans (other than beans to which sub-item 07.05.1 applies) and peas, pricked, slit or subjected to any similar process designed to facilitate dehydration and subsequent hydration	$0.55 per kg	$0.33 per kg
07.05.3	- Peas, split.............................	$0.013 per kg	$0.007 per kg
07.05.4	- Lentils, split............................	$0.004 per kg	$0.004 per kg
07.05.9	- Other................................	$0.002 per kg	$0.002 per kg
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	$0.004 per kg	$0.002 per kg

First Schedule—continued

Chapter 8—Edible Fruits and Nuts; Peel of Melons or Citrus Fruits

Notes

1. Inedible fruits and inedible nuts do not fall within this Chapter.

2. For the purposes of this Chapter, goods shall not be deemed to have ceased to be fresh by reason only that they have been chilled.

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate

08.01	* Dates, bananas, coconuts, Brazil nuts, cashew nuts, pineapples, avocados, mangoes, guavas and mangosteens, fresh or dried, shelled or not:
08.01.1	- Dates................................	$0.055 per kg	$0.055 per kg
08.01.2	- Bananas; pineapples; mangoes; guavas; avocados; mangosteens	$0.013 per kg	$0.004 per kg
08.01.3	- Coconuts, whole.........................	Free	Free
08.01.4	- Other coconuts..........................	$0.037 per kg	$0.037 per kg
08.01.5	- Brazil nuts; cashew nuts in the shell............	$0.055 per kg	$0.055 per kg
08.01.6	- Cashew nuts not in the shell.................	$0.081 per kg	$0.055 per kg
08.02	* Citrus fruits, fresh or dried...................	$0.018 per kg	$0.007 per kg
08.03	* Figs, fresh or dried........................	$0.081 per kg	$0.081 per kg
08.04	* Grapes, fresh or dried......................	$0.11 per kg	$0.082 per kg
08.05	* Nuts not falling within item 08.01, fresh or dried, shelled or not:
08.05.1	- Walnuts:
08.05.11	- - In the shell...........................	$0.037 per kg	$0.026 per kg
08.05.19	- - Other...............................	$0.072 per kg	$0.055 per kg
08.05.2	- Almonds..............................	15%	15%
08.05.9	- Other:
08.05.91	- - In the shell...........................	$0.055 per kg	$0.026 per kg
08.05.99	- - Other...............................	$0.11 per kg	$0.055 per kg
08.06	* Apples, pears and quinces, fresh...............	$0.013 per kg	$0.004 per kg
08.07	* Stone fruit, fresh.........................	$0.013 per kg	$0.004 per kg
08.08	* Berries, fresh:
08.08.1	- Pulped...............................	$0.137 per l	$0.073 per l
08.08.9	- Other................................	$0.013 per kg	$0.004 per kg
08.09	* Other fruit, fresh:
08.09.1	- Passionfruit pulp........................	$0.25 per l	$0.20 per l

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate

08.09.9	- Other................................	$0.013 per kg	$0.004 per kg
08.10	* Fruit (whether or not cooked), preserved by freezing, not containing added sugar:
08.10.1	- Passionfruit pulp........................	$0.25 per l	$0.20 per l
08.10.2	- Pulp, not being goods falling within the last preceding sub-item	$0.137 per l	$0.073 per l
08.10.9	- Other................................	$0.013 per kg	$0.004 per kg
08.11	* Fruit provisionally preserved by sulphur dioxide gas, in brine, in sulphur water, in other preservative solutions or in any other manner, but unsuitable in that state for immediate consumption:
08.11.1	- Passionfruit pulp........................	$0.25 per l	$0.20 per l
08.11.2	- Cherries:..............................
08.11.21	- - As prescribed by by-law..................	Free	Free
08.11.29	- - Other...............................	A temporary duty of $0.13 per kg; from and including the date after the date on which the temporary rate ceases to operate—Free	A temporary duty of $0.13 per kg; from and including the date after the date on which the temporary rate ceases to operate—Free
08.11.9	- Other................................	$0.093 per l	$0.049 per l
08.12	* Fruit, dried, not falling within item 08.01, 08.02, 08.03, 08.04 or 08.05	$0.11 per kg	$0.082 per kg
08.13	* Peel of melons and citrus fruits, fresh, frozen, dried, or provisionally preserved in brine, in sulphur water or in other preservative solutions	$0.11 per kg	$0.082 per kg

First Schedule—continued

Chapter 9—Coffee, Tea, Maté and Spices

Notes

1.—(1.) Where a mixture of goods contains only goods that fall within one or more of items 09.04 to 09.10 (inclusive)—

(a) if the mixture consists of goods falling within the same item—the mixture falls within that item; or

(b) in any other case—the mixture falls within item 09.10.

(2.) For the purposes of this note, the presence, in a mixture of goods, of goods falling within an item other than one of the above-mentioned items shall be disregarded if the removal of the goods from the mixture would leave the essential character of the mixture unchanged.

2. The following goods do not fall within this Chapter:—

(a) unground sweet peppers, falling within an item in Chapter 7;

(b) goods falling within item 12.07;

(i) not falling within such an item; and

(ii) the removal of which from the mixture would change the essential character of the mixture;

(d) mixed condiments and mixed seasonings falling within item 21.04.

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate

09.01	* Coffee, whether or not roasted or freed of caffeine; coffee husks and skins; coffee substitutes containing coffee in any proportion:
09.01.1	- Raw coffee, including such coffee simply kiln dried:
09.01.11	- - As prescribed by by-law...................	Free	Free
09.01.19	- - Other................................	$0.093 per kg	$0.093 per kg
09.01.9	- Other.................................	$0.165 per kg	$0.165 per kg
09.02	* Tea:
09.02.1	- In packs of a weight not exceeding 10 kilograms....	$0.037 per kg	$0.037 per kg
09.02.9	- Other.................................	Free	Free
09.03	* Maté..................................	Free	Free
09.04	* Pepper of the genus Piper; pimento of the genus Capsicum or the genus Pimenta:
09.04.1	- Ground................................	$0.073 per kg	$0.055 per kg
09.04.9	- Other.................................	10%	Free
09.05	* Vanilla.................................	12½%	Free
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
09.10	* Thyme, saffron and bay leaves; other spices:

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate

09.10.1	- Green ginger, not in liquid..................	$0.073 per kg, and 10%	$0.073 per kg
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	$0.77 per kg, less62½%; or, if higher, 12½%	$0.77 per kg, less 75%
09.10.4	- Ginger, in packs, in liquid...................	$0.386 per kg, calculated by reference to the total weight of contents, less 50%	$0.386 per kg, 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	$0.77 per kg, less 62½%; or, if higher, $0.018 per kg	$0.754 per kg, less 67½%
09.10.6	- Curry paste or powder.....................	$0.055 per kg	$0.042 per kg
09.10.9	- Other:
09.10.91	- - Ground..............................	$0.073 per kg	$0.055 per kg
09.10.99	- - Other...............................	Free	Free

First Schedule—continued

Chapter 10—Cereals

Notes

1. Grain, other than rice, that has been ground to remove the husk or pericarp or has been otherwise worked does not fall within this Chapter.

2. In this Chapter, “rice” means—

(a) unworked rice; or

(b) rice that has been husked, glazed, polished or broken, but has not been otherwise worked.

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate

10.01	* Wheat and maslin........................	$0.004 per kg	Free
10.02	* Rye.................................	$0.003 per kg	$0.002 per kg
10.03	* Barley................................	$0.004 per kg	$0.003 per kg
10.04	* Oats.................................	$0.003 per kg	$0.002 per kg
10.05	* Maize................................	$0.008 per kg, and 10%	$0.004 per kg, and 5%
10.06	* Rice.................................	$0.028 per kg	$0.021 per kg
10.07	* Buckwheat, millet, canary seed and grain sorghum; other cereals	Free	Free

First Schedule—continued

Chapter 11—Products of the Milling Industry; Malt and Starches; Gluten; Inulin

Notes

1. The following goods do not fall within this Chapter:—

(a) roasted malt put up as a coffee substitute falling within item 09.01 or 21.01;

(b) flours and meal prepared for use as infants’ food or for dietetic or culinary purposes falling within item 19.02;

(d) goods falling within an item in Chapter 30;

(e) starches having the character of goods falling within item 33.06.

2.—(1.) Goods produced from the milling of a cereal of a kind specified hereunder do not fall within this Chapter unless—

(a) the starch content of the dry product, determined by the modified Ewers polarimetric method, exceeds 45 per centum by weight of the dry product; and

(b) the ash content of the dry product does not exceed such percentage by weight of the dry product (excluding the weight of any added minerals) as is specified hereunder in relation to the cereal.

	Ash
Cereal	Content
Wheat..................	2.5%
Rye....................	2.5%
Barley..................	3.0%
Oats...................	5.0%
Maize..................	2.0%
Sorghum................	2.0%
Rice...................	1.6%
Buckwheat...............	4.0%

(2.) Flour made from a cereal of a kind specified in the last preceding sub-note does not fall within item 11.01 unless—

(a) in the case of flour made from maize or sorghum—not less than 90 per centum by weight of the flour is capable of passing through a silk gauze, or man-made textile sieve, having an aperture size of 500 microns; and

(b) in any other case—not less than 80 per centum by weight of the flour is capable of passing through a silk gauze, or man-made textile sieve, having an aperture size of 315 microns.

(3.) Goods which comply with sub-note (1.) above but to which sub-note (2.) does not apply, fall within item 11.02.

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate

11.01	* Cereal flours............................	$0.028 per kg	$0.021 per kg
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 further prepared, except husked, glazed, polished or broken rice; germ of cereals, whole, rolled, flaked or ground	$0.014 per kg	$0.007 per kg
11.03	* Flours of the leguminous vegetables falling within item 07.05	$0.014 per kg	$0.007 per kg
11.04	* Flours of fruits falling within an item in Chapter 8...	$0.11 per kg	$0.08 per kg

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate

11.05	* Flour, meal and flakes of potato...............	$0.55 per kg	$0.33 per kg
11.06	* Flour and meal of sago and of manioc, arrowroot, salep and other roots and tubers falling within item 07.06	Free	Free
11.07	* Malt, roasted or not........................	$0.015 per kg	$0.009 per kg
11.08	* Starches; inulin:
11.08.1	- Potato starch...........................	Free	Free
11.08.2	- Maize starch...........................	$0.03 per kg	$0.02 per kg
11.08.9	- Other................................	$0.055 per kg	$0.026 per kg
11.09	* Wheat gluten, whether or not dried.............	Free	Free

First Schedule—continued

Chapter 12—Oil Seeds and Oleaginous Fruit; Miscellaneous Grains, Seeds and Fruit; Industrial and Medicinal Plants; Straw and Fodder

Notes

1. In item 12.01, “oil seeds and oleaginous fruit” includes ground-nuts, soya beans, mustard seeds, oil poppy seeds, poppy seeds and copra, but does not include olives or goods falling within item 08.01.

2.—(1.) In item 12.03, “seeds” includes beet seeds, grass and other herbage seeds, seeds of ornamental flowers, vegetable seeds, seeds of forest trees, seeds of fruit trees, seeds of vetches and seeds of lupines, not being goods referred to in the next succeeding sub-note.

(2.) Goods do not fall within item 12.03 if they fall within an item in Chapter 7, 9 or 10 or item 12.01 or 12.07.

3.—(1.) In item 12.07, “plants” includes basil, borage, hyssop, any species of mint, rosemary, rue, sage, wormwood and any part of those plants, not being goods referred to in the next succeeding sub-note.

(2.) The following goods do not fall within item 12.07:—

(a) goods falling within item 12.01;

(b) goods falling within an item in Chapter 30;

(d) goods falling within item 38.11.

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate

12.01	* Oil seeds and oleaginous fruit, whole or broken:
12.01.1	- Ground-nuts (peanuts) and ground-nut kernels......	$0.148 per kg	$0.093 per kg
12.01.9	- Other.................................	Free	Free
12.02	* Flours (other than mustard flour), and meals, of oil seeds or oleaginous fruit, non-defatted	Free	Free
12.03	* Seeds, fruit and spores, of a kind used for sowing:
12.03.1	- Put up for retail sale.......................	30%	12½%
12.03.9	- Other.................................	Free	Free
12.04	* Sugar beet, whole or sliced, fresh, dried or powdered; sugar cane	Free	Free
12.05	* Chicory roots, fresh or dried, whole or cut, unroasted	$0.093 per kg	$0.093 per kg
12.06	* Hop cones and lupulin	$0.22 per kg	$0.082 per kg
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, lonchocarpus 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

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate

12.08	* Locust beans, fresh or dried, whether or not kibbled or ground, but not further prepared; fruit kernels and other vegetable products of a kind used primarily for human food, not falling within any other item	Free	Free
12.09	* Cereal straw and husks, unprepared, or chopped but not otherwise prepared	Free	Free
12.10	* Mangolds, swedes, fodder roots; hay, lucerne, clover, sainfoin, forage kale, lupines, vetches and similar forage products	Free	Free

First Schedule—continued

Chapter 13—Raw Vegetable Materials of a Kind Suitable for Use in Dyeing or in Tanning; Lacs; Gums, Resins and Other Vegetable Saps and Extracts

Notes

1. Subject to the next succeeding note, in item 13.03, “vegetable saps and extracts” includes liquorice extract, extract of pyrethrum, extract of hops, extract of aloes and opium.

2. The following goods do not fall within item 13.03:—

(a) liquorice extract that contains more than 10 per centum by weight of sucrose or is put up as confectionery falling within item 17.04;

(b) goods falling within item 19.01;

(d) alcoholic saps or extracts constituting beverages, and compound alcoholic preparations (known as concentrated extracts) for the manufacture of beverages, being saps, extracts or preparations falling within an item in Chapter 22;

(e) goods falling within item 29.13 or 29.41;

(f) goods falling within item 30.03 or blood grouping reagents falling within item 30.05;

(g) tanning or dyeing extracts falling within item 32.01 or 32.04;

(h) goods falling within item 33.01 or 33.05;

(i) goods falling within item 40.01.

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate

13.01	* Raw vegetable materials of a kind used primarily in dyeing or in tanning	Free	Free
13.02	* Shellac, seedlac, sticklac and other lacs; natural gums, resins, gum-resins and balsams	Free	Free
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 $0.403 per kg	5%, and $0.302 per kg
13.03.3	- Gingerin..............................	$10.80 per kg, less 62½%; or, if higher, 12½%	$10.80 per kg, less 75%
13.03.4	- Extracts of hops.........................	45%; or, if higher, 10%, and $0.937 per kg	25%; or, if higher, 5%, and $0.606 per kg
13.03.9	- Other................................	7½%	Free

First Schedule—continued

Chapter 14—Vegetable Plaiting and Carving Materials; Vegetable Products Not Elsewhere Specified or Included

Note

The following goods do not fall within this Chapter:—

(a) vegetable materials and fibres of vegetable materials of a kind used primarily in the manufacture of textiles, however prepared;

(b) other vegetable materials that have undergone treatment so as to render them suitable only for use as textile materials;

(d) goods falling within item 44.12 or 96.03.

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate

14.01	* Vegetable materials of a kind used primarily for plaiting	Free	Free
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
14.03	* Vegetable materials of a kind used primarily in brushes or in brooms, whether or not in bundles or hanks:
14.03.1	- Broom millet...........................	$0.018 per kg	$0.013 per kg
14.03.9	- Other................................	Free	Free
14.04	* Hard seeds, pips, hulls and nuts, of a kind used for carving	Free	Free
14.05	* Vegetable products not falling within any other item..	Free	Free

First Schedule—continued

DIVISION III.

ANIMAL AND VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL AND VEGETABLE WAXES

Chapter 15—Animal and Vegetable Fats and Oils and Their Cleavage Products; Prepared Edible Fats; Animal and Vegetable Waxes

Notes

1. The following goods do not fall within this Chapter:—

(a) goods falling within item 02.05;

(b) goods falling within item 18.04;

(d) fatty acids in an isolated state, prepared waxes, medicaments, paints, varnishes, soap, perfumery, cosmetics and toilet preparations, sulphonated oils and other goods falling within an item in Division VI;

(e) factice derived from oils and falling within item 40.02.

2. In item 15.17, “residues” includes soapstocks, oil foots and dregs, stearin residues, wool grease residues and glycerol residues.

3. Where a mixture of oils falls within item 15.04, the mixture shall, for the purposes of that item, be deemed to consist wholly of—

(a) if one only of the oils is an oil of a kind referred to in that item—that oil;

(b) if two or more of the oils are oils of that kind and there is a greater quantity, by weight, of one of those oils than of any other—the oil of which there is a greater quantity; or

4. In the last preceding note, a reference to oils shall be read as including a reference to fats.

5.—(1.) Where a mixture of castor oil and another oil or of castor oil and other oils falls within sub-item 15.07.1, the mixture shall, for the purposes of that sub-item, be deemed to consist—

(a) if the mixture contains more than 50 per centum by weight of castor oil—wholly of castor oil; or

(b) in any other case—wholly of the other oil or the principal oil, as the case may be.

(2.) In this note, “the principal oil”, in relation to a mixture of castor oil and other oils, means—

(a) where there is an oil of which there is a greater quantity, by weight, than the other oil or each of the other oils—that oil; or

(b) in any other case—such one of those oils as the Minister directs, not being an oil of which there is a lesser quantity, by weight, than another oil.

(3.) A reference to an oil in paragraph (a) or (b) of the last preceding sub-note is a reference to an oil other than castor oil.

6. Where a mixture of oils falls within item 15.07, being oil to which sub-item 15.07.1 does not apply, the mixture shall, for the purposes of a sub-item in item 15.07, be deemed to consist wholly of—

(a) if one only of the oils is an oil of a kind referred to in that sub-item—that oil;

(b) if two or more of the oils are oils of that kind and there is a greater quantity, by weight, of one of those oils than of any other—the oil of which there is a greater quantity; or

7. Where a mixture of oils falls within item 15.08, the mixture shall, for the purposes of that item, be deemed to consist wholly of—

(a) if one only of the oils is an oil of a kind referred to in that item—that oil;

(b) if two or more of the oils are oils of that kind and there is a greater quantity, by weight, of one of those oils than of any other—the oil of which there is a greater quantity; or

First Schedule—continued

Column I	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate

15.01	* Lard, other pig fat and poultry fat, rendered or solvent-extracted	17½%	10%
15.02	* Fats of bovine cattle, sheep or goats, unrendered; rendered or solvent-extracted fats (including premier jus) obtained from those unrendered fats	17½%	7½%
15.03	* Lard stearin, oleostearih 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	$0.015 per l	$0.008 per l
15.04.2	- Seal oil; unrefined fish oils...................	$0.002 per l	Free
15.04.3	- Cod liver oil, refined.......................	$0.01 per l	Free
15.04.9	- Other.................................	$0.016 per l	$0.011 per l
15.05	* Wool grease and fatty substances derived therefrom (including lanolin)	45%	20%
15.06	* Other animal oils and fats (including neat’s-foot oil and fats from bones or waste)	$0.016 per l	$0.011 per l
15.07	* Fixed vegetable oils, fluid or solid, crude, refined or purified:
15.07.1	- Japan wax; myrtle wax; vegetable tallows; oil, or a mixture of oils, of any of the following kinds (not including a mixture containing an oil of another kind):— (a) almond oil; (b) apricot kernel oil; (c) avocado oil; (d) babassu oil; (e) castor oil; (f) coconut oil; (g) oiticica oil; (h) palm kernel oil; (i) palm oil; (j) pumpkin seed oil; (k) sesame oil; (l) tung oil; (m) walnut oil; (n) wheat germ oil:
15.07.11	- - Castor oil.............................	$10.33 per t	Free
15.07.19	- - Other................................	Free	Free
15.07.2	- Olive oil...............................	$0.09 per l	$0.08 per l
15.07.3	- Maize oil; peanut oil; soya bean oil; rapeseed oil....	$93.50 per t	$62 per t

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate

15.07.9	- Other oil...............................	$93.50 per t	$93.50 per t
15.08	* Animal and vegetable oils, boiled, oxidised, dehydrated, sulphurised, blown or polymerised by heat in vacuum or in inert gas, or otherwise modified:
15.08.1	- Epoxidised vegetable oil...................	40%	40%, less $3.94 per t
15.08.2	- Linseed oil and rapeseed oil, not being goods falling within sub-item 15.08.1	$93.50 per t	$93.50 per t
15.08.3	- Safflower seed oil and soya bean oil, not being goods falling within sub-item 15.08.1	$93.50 per t	$89.56 per t
15.08.4	- Castor oil, dehydrated, not being goods falling within sub-item 15.08.1	$10.33 per t	Free
15.08.5	- Other vegetable paint oils...................	Free	Free
15.08.6	- Other vegetable oils......................	$5.90 per t	Free
15.08.7	- Animal oils............................	$0.005 per l	Free
15.09	* Degras................................	27½%	12½%
15.10	* Fatty acids; acid oils from refining; fatty alcohols:
15.10.1	- Fatty acids of vegetable origin; olive oil fatty acids; tall oil fatty acids	40%	30%
15.10.2	- Oleic acid; stearic acid.....................	25%	25%, less $0.002 per kg
15.10.3	- Fatty alcohols..........................	25%	15%
15.10.9	- Other................................	7½%	Free
15.11	* Glycerol and glycerol lyes:
15.11.1	- Crude glycerol; glycerol lyes.................	7½%	Free
15.11.9	- Other................................	25%	15%
15.12	* Animal or vegetable oils and fats, wholly or partly hydrogenated, or solidified or hardened by any other process, whether or not refined, but not further prepared	$0.018 per kg	Free
15.13	* Margarine, imitation lard and other prepared edible fats:
15.13.1	- Margarine and similar butter substitutes.........	$0.128 per kg	$0.11 per kg
15.13.9	- Other................................	$0.073 per kg	$0.042 per kg
15.14	* Spermaceti, crude, pressed or refined, whether or not coloured	$0.026 per kg	$0.013 per kg
15.15	* Beeswax and other insect waxes, whether or not coloured	$0.082 per kg	$0.013 per kg

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate

15.16	* Vegetable waxes, whether or not coloured.........	Free	Free
15.17	* Residues resulting from the treatment of fatty substances or animal or vegetable waxes	17½%	10%

First Schedule—continued

DIVISION IV.

PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO

Chapter 16—Preparations of Meat, Fish, Crustaceans or Molluscs

Notes

1. Meat, meat offal, fish, crustaceans or molluscs falling within an item in Chapter 2 or 3 do not fall within this Chapter.

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.

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate

16.01	* Sausages, and the like, of meat, meat offal or animal blood	10%, and $0.11 per kg	5%, and $0.042 per kg
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 $0.11 per kg	5%, and $0.042 per kg
16.03	* Meat extracts and meat juices; fish extracts:
16.03.1	- Meat extracts and meat juices.................	7½%	Free
16.03.2	- Fish extracts............................	32½%	17½%
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 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...............................	$0.026 per kg, and, if the FOB price per kg is less than $0.99, an amount per kg equal to two-thirds of the difference	Free, or, if the FOB price per kg is less than $0.99, an amount per kg equal to two-thirds of the difference
16.04.22	- - Tuna................................	$0.293 per kg	$0.258 per kg
16.04.23	- - Sardines, sild, brisling and similar small immature fish	$0.018 per kg	Free
16.04.24	- - Cutlets, chunks, flakes or solid pack, other than of salmon or tuna	$0.163 per kg	$0.128 per kg
16.04.29	- - Other................................	$0.037 per kg	Free
16.04.9	- Other.................................	$0.018 per kg	$0.018 per kg

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate

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	$0.22 per kg	$0.22 per kg
16.05.9	- Other................................	Free	Free

First Schedule—continued

Chapter 17—Sugars and Sugar Confectionery

Notes

1. The following goods do not fall within this Chapter:—

(a) sugar confectionery containing cocoa falling within item 18.06;

(b) goods falling within item 29.43;

2. In item 17.01, “beet sugar and cane sugar” includes chemically pure sucrose, whatever its origin.

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate

17.01	* Beet sugar and cane sugar, solid................	$0.026 per kg	$0.02 per kg
17.02	* Other sugars; sugar syrups; artificial honey (whether or not mixed with natural honey); caramel:
17.02.1	- Lactose; lactose syrups.....................	32½%	12½%
17.02.2	- Glucose; glucose syrups....................	$0.033 per kg	$0.013 per kg
17.02.3	- Caramel...............................	$0.042 per kg	$0.026 per kg
17.02.9	- Other.................................	$0.026 per kg	$0.02 per kg
17.03	* Molasses, whether or not decolourised	Free	Free
17.04	* Sugar confectionery, not containing cocoa:
17.04.1	- Chewing gum and chewing gum confectionery.....	65%	40%
17.04.2	- Nut pastes and meals......................	$0.11 per kg	$0.055 per kg
17.04.9	- Other.................................	47½%	22½%
17.05	* Flavoured or coloured sugars, syrups and molasses, but not including fruit juices containing added sugar in any proportion	$0.053 per kg	$0.033 per kg

First Schedule—continued

Chapter 18—Cocoa and Cocoa Preparations

Note

Goods containing cocoa or chocolate falling within item 19.02, 19.08, 22.02, 22.09 or 30.03 do not fall within this Chapter.

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate

18.01	* Cocoa beans, whole or broken, raw or roasted......	Free	Free
18.02	* Cocoa shells, husks, skins and waste............	Free	Free
18.03	* Cocoa paste (in bulk or in block), whether or not defatted	$0.018 per kg	$0.013 per kg
18.04	* Cocoa butter (fat or oil).....................	$0.037 per kg	$0.018 per kg
18.05	* Cocoa powder, unsweetened..................	$0.072 per kg	$0.037 per kg
18.06	* Chocolate and other food preparations (including sugar confectionery) containing cocoa	47½%	22½%

First Schedule—continued

Chapter 19—Preparations of Cereals, Flour or Starch; Pastrycooks’ Products

Notes

1. The following goods do not fall within this Chapter:—

(a) preparations of flour, starch or malt extract, being preparations that—

(i) are of a kind used as infant food or for dietetic or culinary purposes;

(ii) contain 50 per centum or more by weight of cocoa; and

(iii) fall within item 18.06;

(b) biscuits, and other goods made from flour or from starch, specially prepared for use as animal feeding stuffs falling within item 23.07;

2. For the purposes of this Chapter, “flour” includes the flour of fruits or of vegetables, and products of such flour shall be deemed to be products of cereal flour.

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate

19.01	* Malt extract.............................	$0.046 per kg	$0.026 per kg
19.02	* Preparations of flour, meal, starch or malt extract, of a kind used as infant food or for dietetic or culinary purposes, not containing cocoa or containing less than 50% by weight of cocoa:
19.02.1	- Custard powders.........................	$0.055 per kg	$0.026 per kg
19.02.9	- Other................................	30%	12½%
19.03	* Macaroni, spaghetti and similar products.........	$0.055 per kg	$0.013 per kg
19.04	* Tapioca and sago; tapioca and sago substitutes obtained from potato or other starches	10%	Free
19.05	* Puffed rice, corn flakes and similar prepared foods obtained by the swelling or roasting of cereals or cereal products	30%	12½%
19.06	* Communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products	$0.033 per kg	Free
19.07	* Bread, ships’ biscuits and other ordinary bakers’ wares, not containing added sugar, honey, eggs, fats, cheese or fruit	$0.033 per kg	Free
19.08	* Pastry, biscuits, cakes and other fine bakers’ wares, whether or not containing cocoa in any proportion:
19.08.1	- Biscuits:
19.08.11	- - Put up as confectionery...................	47½%	22½%
19.08.19	- - Other...............................	$0.033 per kg	Free
19.08.9	- Other................................	30%	12½%

First Schedule—continued

Chapter 20—Preparations of Vegetables, Fruit or Other Parts of Plants

Notes

1. The following goods do not fall within this Chapter:—

(a) goods falling within an item in Chapter 7 or 8;

(b) goods falling within item 17.04 or 18.06.

2. In items 20.01 and 20.02, “vegetables” means those goods which fall within items 07.01 to 07.05 (inclusive), when imported in the states provided for in those items.

3. Tomato juice, the dry weight content of which is 7 per centum or more, is included in item 20.02.

4. In item 20.06, “fruit otherwise prepared or preserved” includes—

(a) ginger and angelica and other edible plants, parts of plants and roots of plants conserved in syrup; and

(b) roasted ground-nuts.

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate

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 1.14 litres	$0.117 per l	$0.073 per l
20.01.2	- Gherkins and cucumbers, not being goods falling within the last preceding sub-item	$0.071 per l	$0.049 per l
20.01.3	- Olives and capers in packs exceeding 4.6 litres.....	$0.03 per l	$0.025 per l
20.01.4	- Other vegetables and fruit in packs not exceeding 1.14 litres	$0.137 per l	$0.073 per l
20.01.5	- Vegetables and fruit, not being goods falling within a preceding sub-item of this item	$0.09 per l	$0.045 per l
20.02	* Vegetables prepared or preserved otherwise than by vinegar or acetic acid:
20.02.1	- Tomato paste, pulp, purée or juice, having a dry weight content of 7% or more	$1.41 per kg calculated by reference to the dry weight content	$0.77 per kg: calculated by reference to the dry weight content
20.02.2	- Olives and capers in packs exceeding 4.6 litres.....	$0.03 per l	$0.025 per l
20.02.3	- Mushrooms packed in liquid or in air-tight containers	$0.175 per l calculated by reference to the total contents of the containers in which the goods are packed	$0.13 per l 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:

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
References No.	Goods	General Rate	Preferential Rate

20.02.41	- - In packs not exceeding 1.14 litres.............	$0.117 per l	$0.073 per l
20.02.49	- - Other................................	$0.071 per l	$0.049 per l
20.02.5	- Asparagus tips packed in air-tight cans, bottles, jars or similar containers:
20.02.51	- - In packs exceeding 0.28 litre and not exceeding 0.57 litre	$0.18 per l	$0.034 per l
20.02.59	- - Other................................	$0.137 per l	$0.059 per l
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 1.14 litres.............	$0.137 per l	$0.073 per l
20.02.69	- - Other................................	$0.093 per l	$0.049 per l
20.02.9	- Other.................................	$0.013 per kg	$0.007 per kg
20.03	* Fruit preserved by freezing, containing added sugar:
20.03.1	- Passionfruit pulp........................	$0.25 per l	$0.20 per l
20.03.2	- Pulp, not being goods falling within the last preceding sub-item	$0.137 per l	80.073 per l
20.03.9	- Other.................................	$0.013 per kg	$0.004 per kg
20.04	* Fruit, fruit-peel and parts of plants, preserved by sugar, whether in drained, glacé or crystallised form:
20.04.1	- Fruit-peel..............................	$0.11 per kg	$0.082 per kg
20.04.2	- Ginger................................	$0.55 per kg, less 50%	$0.55 per kg, less 50%
20.04.3	- Cherries...............................	A temporary duty of $0.48 per kg; from and including the date after the date on which the temporary rate ceases to operate—Free	A temporary duty of $0.48 per kg; from and including the date after the date on which the temporary rate ceases to operate—Free
20.04.9	- Other.................................	47½%	22½%
20.05	* Jams, fruit jellies, marmalades, fruit purée and fruit pastes, being cooked preparations, whether or not containing added sugar	$0.055 per kg	$0.042 per kg

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate

20.06	* Fruit otherwise prepared or preserved, whether or not containing added sugar or spirit:
20.06.1	- Ginger in syrup..........................	$0.386 per kg, calculated by reference to the total weight of contents, less 50%	$0.386 per kg. 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..............................	$0.148 per kg	$0.093 per kg
20.06.29	- - Other................................	$0.11 per kg	$0.055 per kg
20.06.3	- Passionfruit pulp.........................	$0.25 per l	$0.20 per l
20.06.9	- Other:
20.06.91	- -In packs not exceeding 1.14 litres..............	$0.147 per l, and, if preserved in liquid containing more than 1.15% by volume of ethyl alcohol, $0.68 per l of the liquid	$0.078 per l, and, if preserved in liquid containing more than 1.15% by volume of ethyl alcohol, $0.66 per l of the liquid
20.06.99	- - Other................................	$0.093 per l, and, if preserved in liquid containing more than 1.15% by volume of ethyl alcohol, $0.68 per l of the liquid	$0.049 per l, and, if preserved in liquid containing more than 1.15% by volume of ethyl alcohol $0.66 per l 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....................	$0.012 per l	Free
20.07.2	- Citrus fruit juices, not being goods falling within the last preceding sub-item	$0.055 per l	$0.039 per l
20.07.3	- Passionfruit juice without added sugar or containing less than 25% added sugar	$0.20 per l	$0.18 per l
20.07.4	- Juices in packs of less than 4.6 litres, not being goods falling within a preceding sub-item of this item	$0.054 per l	$0.041 per l
20.07.5	- Juices, not being goods falling within a preceding sub-item of this item	$0.034 per l	$0.025 per l

First Schedule—continued

Chapter 21—Miscellaneous Edible Preparations

Notes

l. The following goods do not fall within this Chapter:—

(a) mixed vegetables falling within item 07.04;

(b) goods falling within item 09.01;

(d) goods falling within item 30.03.

2. In item 21.02, a reference to extracts of coffee shall be read as including a reference to extracts of roasted coffee substitutes containing coffee in any proportion.

3.—(1.) In item 21.05, “homogenised composite food preparations” means preparations of a kind used as infant food or for dietetic purposes, consisting of a finely homogenised mixture of two or more basic ingredients such as meat (including meat offal), fish, vegetables and fruit.

(2.) Preparations referred to in the last preceding sub-note of this note may contain—

(a) small quantities of any ingredient added to the mixture for seasoning, preservation or other purposes;

(b) small quantities of visible pieces of ingredients other than meat, meat offal or fish.

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate

21.01	* Roasted chicory and other roasted coffee substitutes; extracts, essences and concentrates thereof	$0.128 per kg	$0.128 per kg
21.02	* Extracts, essences or concentrates, of coffee, tea or maté; preparations with a basis of such an extract, essence or concentrate:
21.02.1	- Of coffee..............................	$0.88 per kg	$0.88 per kg
21.02.9	- Other.................................	$0.11 per kg	$0.11 per kg
21.03	* Mustard flour and prepared mustard.............	$0.072 per kg	$0.037 per kg
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	$0.137 per l	$0.073 per l
21.04.9	- Other.................................	30%	12½%
21.05	* Soups and broths, in liquid, solid or powder form; homogenised composite food preparations:
21.05.1	- In liquid form:
21.05.11	- - Prepared from meat other than poultry or game....	7½%	Free
21.05.19	- - Other................................	$0.11 per kg	$0.042 per kg
21.05.9	- Other.................................	45%	20%
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 air-tight cans, bottles, jars or similar containers in packs not exceeding 1.14 litres	$0.137 per l	$0.073 per l
21.07.2	- Being produce of vegetable origin put up in air-tight cans, bottles, jars or similar containers in packs exceeding 1.14 litres	$0.093 per l	$0.049 per l

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate

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	88.82 per kg	$4.96 per kg
21.07.6	- Jellies................................	$0.093 per kg	$0.055 per kg
21.07.7	- Mixtures of chemicals and foodstuffs of a kind used in the preparation of human foodstuffs:
21.07.71	- - Enzymatic preparations....................	Free	Free
21.07.72	- - Food preservatives.......................	30%	12½%
21.07.73	- - Goods, not being goods falling within a preceding paragraph of this sub-item, put up for retail sale	22½%	10%
21.07.79	- - 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
21.07.9	- Other.................................	30%	12½%

First Schedule—continued

Chapter 22—Beverages, Spirits and Vinegar

Notes

1. The following goods do not fall within this Chapter:—

(a) sea water falling within item 25.01;

(b) distilled and conductivity water and water of similar purity falling within item 28.58;

(d) goods falling within item 30.03;

(e) goods falling within an item in Chapter 33.

2. In this Chapter, “alcohol” means ethyl alcohol.

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate

22.01	* Waters, including spa waters and aerated waters; ice and snow:
22.01.1	- Spa waters and aerated waters; other goods put up in packs for retail sale	12½%	5%
22.01.9	- Other................................	Free	Free
22.02	* Lemonade, flavoured spa waters and flavoured aerated waters, and other non-alcoholic beverages, not including fruit or vegetable juices falling within item 20.07	35%	17½%
22.03	* Beer made from malt:
22.03.1	- Containing more than 1.15% by volume of alcohol..	$0.30 per l	$0.28 per l
22.03.9	- Other................................	27½%	17½%
22.04	* Grape must, in fermentation or with fermentation arrested otherwise than by the addition of alcohol	37½%, and $0.16 per l	17½%, and $0.16 per l
22.05	* Wine of fresh grapes; grape must with fermentation arrested by the addition of alcohol:
22.05.1	- Champagne............................	$0.53 per l	$0.53 per l
22.05.2	- Sparkling wine, not being goods falling within the last preceding sub-item	$0.71 per l	$0.65 per l
22.05.3	- Wine, not being goods falling within a preceding sub-item of this item, or must, containing not more than 20% by volume of alcohol, in packs not exceeding 4.6 litres	$0.31 per l	$0.25 per l
22.05.4	- Wine or must, not being goods falling within a preceding sub-item of this item, containing not more than 20% by volume of alcohol	$0.45 per l	$0.42 per l
22.05.9	- Other................................	$0.74 per l	$0.71 per l
22.06	* Vermouths, and other wines of fresh grapes flavoured with aromatic extracts	$0.31 per l	$0.25 per l
22.07	* Cider, perry, mead and other fermented beverages:
22.07.1	- Cider and perry.........................	$0.30 per l	$0.28 per l

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate

22.07.9	- Other................................	$0.17 per l, and, if containing more than 14% by volume of alcohol, $0.17 per l for each 14% or part thereof by volume of alcohol in excess of 14%	$0.16 per l, and, if containing more than 14% by volume of alcohol, $0.16 per l for each 14% or part thereof by volume of alcohol in excess of 14%
22.08	* Alcohol or neutral spirits, undenatured, containing not less than 80% by volume of alcohol; denatured spirits (including alcohol and neutral spirits) of any strength	$5.08 per l of alcohol	$5.08 per l of alcohol
22.09	* Spirits not falling within item 22.08; liqueurs and other spirituous beverages; compound alcoholic preparations (known as concentrated extracts) for the manufacture of beverages:
22.09.1	- Brandy:
22.09.11	- - Containing not more than 57% by volume of alcohol	$1.29 per l, and $1.02 per l of alcohol	$1.26 per l, and $1.02 per l of alcohol
22.09.12	- - Containing more than 57% by volume of alcohol..	$3.27 per l of alcohol	$3.23 per l of alcohol
22.09.2	- Whisky, including liqueur whisky:
22.09.21	- - Containing not more than 57% by volume of alcohol	$1.57 per l, and $2.18 per l of alcohol	$1.51 per l, and $2.18 per l of alcohol
22.09.22	- - Containing more than 57% by volume of alcohol..	$4.93 per l of alcohol	$4.81 per l of alcohol
22.09.3	- Gin, distilled wholly from barley malt, grain, grape wine or fruit and certified in a manner approved by the Minister to be gin so distilled:
22.09.31	- - Containing not more than 57% by volume of alcohol	$1.44 per l, and $2.18 per l of alcohol	$1.42 per l, and $2.18 per l of alcohol
22.09.32	- - Containing more than 57% by volume of alcohol..	$4.70 per l of alcohol	$4.66 per l of alcohol
22.09.4	- Rum, pure, distilled wholly from sugar, sugar syrup, molasses or the refuse of sugar cane by a pot-still or similar process at a strength at which the rum does not contain more than 83% by volume of alcohol and certified in a manner approved by the Minister to be pure rum so distilled:

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
22.09.41	- - Containing not more than 57% by volume of alcohol	$1.44 per l, and $2.18 per l of alcohol	$1.37 per l, and $2.18 per l of alcohol
22.09.42	- - Containing more than 57% by volume of alcohol..	$4.70 per l of alcohol	$4.58 per l of alcohol
22.09.5	- Rum, distilled wholly from sugar, sugar syrup, molasses or the refuse of sugar cane, blended (being a blend containing not less than 25% by volume of pure rum separately distilled from sugar, sugar syrup, molasses or the refuse of sugar cane by a pot-still or similar process at a strength at which the pure rum does not contain more than 83% by volume of alcohol) and certified in a manner approved by the Minister to be rum so distilled and so blended:
22.09.51	- - Containing not more than 57% by volume of alcohol	$1.46 per l, and $2.18 per l of alcohol	$1.40 per l, and $2.18 per l of alcohol
22.09.52	- - Containing more than 57% by volume of alcohol..	$4.74 per l of alcohol	$4.62 per l of alcohol
22.09.6	- Bitters; compound alcoholic preparations (known as concentrated extracts) for the manufacture of beverages:
22.09.61	- - Bitters..............................	$1.55 per l, and $2.18 per l of alcohol	$1.48 per l, and $2.18 per l of alcohol
22.09.62	- - Compound alcoholic preparations (known as concentrated extracts) for the manufacture of beverages	37½%	17½%
22.09.7	- Liqueurs:
22.09.71	- - Containing not more than 57% by volume of alcohol	$1.24 per l, and $2.18 per l of alcohol	$1.24 per l, and $2.18 per l of alcohol
22.09.72	- - Containing more than 57% by volume of alcohol..	$4.35 per l of alcohol	$4.35 per l of alcohol
22.09.8	- Flavoured spirituous beverages, as prescribed by by-law:
22.09.81	- - Containing not more than 57% by volume of alcohol	$1.24 per l, and $2.18 per l of alcohol	$1.24 per l, and $2.18 per l of alcohol
22.09.82	- - Containing more than 57% by volume of alcohol..	$4.35 per l of alcohol	$4.35 per l of alcohol
22.09.9	- Other:
22.09.91	- - Containing not more than 57% by volume of alcohol	$1.66 per l, and $2.18 per l of alcohol	$1.66 per l, and $2.18 per l of alcohol
22.09.92	- - Containing more than 57% by volume of alcohol..	$5.08 per l of alcohol	$5.08 per l of alcohol
22.10	* Vinegar and substitutes for vinegar.............	$0.016 per l	$0.008 per l

First Schedule—continued

Chapter 23—Residues and Waste from the Food Industries; Prepared Animal Fodder

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate

23.01	* Flours and meals of meat, offals, fish, crustaceans or molluscs, unfit for human consumption; greaves:
23.01.1	- Animal foods............................	$0.004 per kg	$0.002 per kg
23.01.9	- Other.................................	Free	Free
23.02	* Bran, sharps and other residues derived from the sifting, milling or working of cereals or of leguminous vegetables	$0.002 per kg	$0.002 per kg
23.03	* Beet-pulp, bagasse and other waste of sugar manufacture; brewing and distilling dregs and waste; residues of starch manufacture and similar residues	30%	12½%
23.04	* Oil-cake and other residues (except dregs) resulting from the extraction of vegetable oils	Free	Free
23.05	* Wine lees; argol...........................	Free	Free
23.06	* Products of vegetable origin of a kind used for animal food, not falling within any other item	Free	Free
23.07	* Sweetened forage; other preparations of a kind used in animal feeding:
23.07.1	- Feed supplements.........................	30%	12½%
23.07.9	- Other.................................	$0.004 per kg	$0.002 per kg

First Schedule—continued

Chapter 24—Tobacco

Note

For the purposes of item 24.02, the weight by reference to which duty is to be calculated is the weight of the goods and any cards, tags and bands or like attachments imported with the goods and to be sold with the goods.

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate

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 1901–1972:
24.01.11	- - For use in the manufacture of cigars, cigarillos or cheroots	$0.55 per kg	$0.55 per kg
24.01.12	- - For use in the manufacture of cigarettes or of fine cut tobacco suitable for the manufacture of cigarettes	$1.89 per kg	$1.89 per kg
24.01.13	- - For use in the manufacture of tobacco, not being goods falling within a preceding paragraph of this sub-item	$1.43 per kg	$1.43 per kg
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 1901-1972, 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	$1.57 per kg	$1.57 per k5
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	$1.10 per kg	$1.10 per kg
24.01.9	- Other................................	$2.65 per kg	$2.65 per kg

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate

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	$13.91 per kg	$13.91 per kg
24.02.2	- Cigars, cigarillos and cheroots..............	$13.40 per kg	$13.40 per kg
24.02.3	- Snuff...............................	$1.43 per kg	$1.43 per kg
24.02.4	- Homogenized 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...............................	$7.58 per kg	$7.36 per kg

First Schedule—continued

DIVISION V.

MINERAL PRODUCTS

Chapter 25—Salt; Sulphur; Earths and Stone; Plastering Materials, Lime and Cement

Notes

1. Except where the contrary intention appears, a reference in this Chapter to any goods shall be read as a reference to goods of that kind that are in the crude state, or have been washed (including washing with chemical substances that eliminates the impurities in, but does not change the structure of, the goods), crushed, ground, powdered, levigated, sifted, screened, concentrated by flotation, magnetic separation or other mechanical or physical processes (not including crystallisation) but have not been calcined or subjected to any further process.

2. The following goods do not fall within this Chapter:—

(a) goods falling within item 28.02;

(b) goods falling within item 28.23;

(d) goods falling within item 33.06;

(e) goods falling within item 68.01, mosaic cubes falling within item 68.02 and roofing, facing and damp course slates falling within item 68.03;

(f) goods falling within item 71.02;

(g) cultured sodium chloride crystals (other than optical elements) weighing not less than 2.5 grams each, falling within item 38.19, and optical elements of sodium chloride falling within item 90.01;

(h) goods falling within item 98.05.

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate

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 6.35 kilograms....	35%	12½%
25.01.9	- Other.................................	7½%	Free
25.02	* Unroasted iron pyrites.......................	Free	Free
25.03	* Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur	Free	Free
25.04	* Natural graphite...........................	12½%	Free
25.05	* Natural sands of all kinds, whether or not coloured, other than metal-bearing sands falling within item 26.01	Free	Free
25.06	* Quartz (other than natural sands); quartzite, including quartzite roughly split, roughly squared or squared by sawing, but not further worked	Free	Free
25.07	* Clay (including kaolin and bentonite), andalusite, kyanite and silimanite, whether or not calcined, but not including expanded clays falling within item 68.07; mullite; chamotte and dinas earths	Free	Free
25.08	* Chalk..................................	32½%	12½%
25.09	* Earth colours, whether or not calcined or mixed together; natural micaceous iron oxides	7½%	Free
25.10	* Natural calcium phosphates, natural aluminium calcium phosphates, apatite and phosphatic chalk	Free	Free

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate

25.11	* Natural barium sulphate (that is to say, barytes); natural barium carbonate (that is to say, witherite), whether or not calcined, other than barium oxide:
25.11.1	- Natural barium sulphate....................	$7.87 per t	$6.89 per t
25.11.2	- Natural barium carbonate...................	Free	Free
25.12	* Siliceous fossil meals and similar siliceous earths (including kieselguhr, tripolite or diatomite), whether or not calcined, of an apparent specific gravity of 1 or less	Free	Free
25.13	* Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat-treated	Free	Free
25.14	* Slate, including slate roughly split, roughly squared or squared by sawing, but not further worked	22½%	12½%
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%
25.16	* Granite, porphyry, basalt, sandstone and other monumental and building stone, including such stone roughly split, roughly squared or squared by sawing, but not further worked:
25.16.1	- Not sawn on any side......................	7½%	Free
25.16.9	- Other.................................	35%	20%
25.17	* Pebbles and crushed or broken stone (whether or not heat-treated), gravel, macadam and tarred macadam, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast; flint and shingle, whether or not heat-treated; granules and chippings (whether or not heat-treated) and powder of stones falling within item 25.15 or 25.16:
25.17.1	- Granules, chippings and powder of stones falling within item 25.15	17½%	10%
25.17.9	- Other.................................	Free	Free
25.18	* Dolomite, whether or not calcined, including dolomite roughly split, roughly squared or squared by sawing, but not further worked; agglomerated dolomite (including tarred dolomite)	Free	Free
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	$2.71 per t	$0.98 per

First Schedule—continued

column 1	column 2	column 3	column 4
Reference No.	Goods	General Rate	Preferential Rate
25.21	* Limestone flux and calcareous stone, commonly used for the manufacture of lime or cement	Free	Free
25.22	* Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide	7½%	Free
25.23	* Portland cement, ciment fondu, slag cement, supersulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinker:
25.23.1	- Portland cement..........................	$2.71 per t	$2.71 per t
25.23.9	- Other.................................	42½%	17½%
25.24	* Asbestos...............................	Free	Free
25.25	* Meerschaum (whether or not in polished pieces) and amber; agglomerated meerschaum and agglomerated amber, in plates, rods, sticks or similar forms, not worked after moulding; jet	Free	Free
25.26	* Mica, including splittings; mica waste............	27½%	12½%
25.27	* Natural steatite, including natural steatite roughly split, roughly squared or squared by sawing, but not further worked; talc:
25.27.1	- Powdered..............................	27½%	10%
25.27.9	- Other.................................	Free	Free
25.28	* Natural cryolite and natural chiolite..............	Free	Free
25.29	* Natural arsenic sulphides.....................	Free	Free
25.30	* Crude natural borates and concentrates thereof (whether or not calcined), but not including borates separated from natural brine; crude natural boric acid containing not more than 85 % of H3BO3 calculated on the dry weight	Free	Free
25.31	* Felspar, leucite, nepheline and nepheline syenite; fluorspar:
25.31.1	- Fluorspar..............................	$2.95 per t	$1.48 per t
25.31.2	- Felspar................................	$1.96 per t	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

First Schedule—continued

Chapter 26—Metallic Ores, Slag and Ash

Notes

1. The following goods do not fall within this Chapter:—

(a) slag and similar industrial waste prepared as macadam falling within item 25.17;

(b)goods falling within item 25.19;

(d) goods falling within item 68.07;

(e) goods falling within item 71.11;

(f) copper, nickel and cobalt mattes produced by any process of smelting and falling within an item in Division XV.

2. In item 26.01, “metallic ores” means minerals of mineralogical species used in the metallurgical industry for the extraction of mercury or of metals falling within item 28.50 or an item in Division XIV or XV, including such minerals intended for use for non-metallurgical purposes.

3. In item 26.03, “ash and residues” means ash and residues of a kind used in industry either for the extraction of metals or as a basis for the manufacture of chemical compounds of metals.

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate

26.01	* Metallic ores and concentrates and roasted iron pyrites, not being minerals that have been submitted to processes not normal to the metallurgical industry:
26.01.1	- Manganese ore and concentrates..............	17½%	5%
26.01.9	- Other................................	Free	Free
26.02	* Slag, dross, scalings and similar waste from the manufacture of iron or steel	Free	Free
26.03	* Ash and residues (other than from the manufacture of iron or steel), containing metals or metallic compounds	Free	Free
26.04	* Other slag and ash, including kelp..............	Free	Free

First Schedule—continued

Chapter 27—Mineral Fuels, Mineral Oils and Products of Their Distillation; Bituminous Substances; Mineral Waxes

Notes

1. The following goods do not fall within this Chapter:—

(a) separate chemically defined organic compounds, other than chemically pure methane and propane falling within item 27.11;

(b) goods falling within item 30.03;

2. In item 27.07, “oils and other products of the distillation of high temperature coal tar” includes products that are similar to those obtained by the distillation of high temperature coal tar but that are obtained by the distillation of low temperature coal tar or other mineral tars, by processing petroleum or by any other process, being products the weight of the aromatic constituents of which exceeds that of the non-aromatic constituents.

3. In item 27.10, the term “petroleum oils and oils obtained from bituminous minerals” is to be taken to include not only petroleum oils and oils obtained from bituminous minerals but also similar oils as well as those consisting of mixed unsaturated hydrocarbons obtained by any process, if the weight of the non-aromatic constituents exceeds that of the aromatic constituents.

4. In item 27.13, “other mineral waxes” includes products similar to mineral waxes but obtained by synthesis or by other processes.

5. In sub-item 27.10.1 or 27.10.2, “diesel fuel” means oil of a kind used or capable of use as fuel in diesel-engined road vehicles designed solely or principally for transporting persons, animals, goods or materials by road.

6.—(1.) In sub-item 27.10.1,”power kerosene” means a distillate of any oil of a kind that is used as fuel in spark ignition piston engines and complies with the following tests:—

(a)Burning test:

Does not burn with a bright luminous, non-smoky, steady flame for 1 hour when burnt in an ordinary wick lamp designed to burn lighting kerosene

(b)Distillation test:

(i) Not less than 10 per centum by volume shall distil up to and including 160 degrees Celsius

(ii) Not more than 94 per centum by volume shall distil up to and including 210 degrees Celsius

(iii) Not less than 95 per centum by volume shall distil up to and including 245 degrees Celsius

(2.) For the purposes of the last preceding sub-note the Standard methods for distillation of petroleum products boiling below 370 degrees Celsius, published by the Institute of Petroleum, London, U.K., and current at the date of importation of the goods, or such other method as may be approved by the Minister, shall be used for the Distillation test.

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
27.01	* Coal; briquettes, ovoids and similar solid fuels manufactured from coal	Free	Free
27.02	* Lignite, whether or not agglomerated................	Free	Free
27.03	* Peat (including peat litter), whether or not agglomerated...	Free	Free
27.04	* Coke and semi-coke of coal, of lignite or of peat........	$0.59 per t	$0.30 per t
27.05	* Retort carbon...............................	Free	Free
27.06	* Tar distilled from coal, from lignite or from peat, and other mineral tars, including partially distilled tars and blends of pitch with creosote oils or with other coal tar distillation products	37½%	17½%
27.07	* Oils and other products of the distillation of high temperature coal tar; similar products as defined in note 2 to this Chapter:

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
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 4.6 litres..............	$0.095 per l	$0.053 per l
27.07.22	- - As prescribed by by-law, not being goods falling within the last preceding paragraph	Free	Free
27.07.29	- - Other................................	$0.012 per l	$0.012 per l
27.07.3	- Benzene; toluene; xylene; solvent naphtha; mineral turpentine; hydrocarbon oils having a flash point of less than 23° Celsius when tested in an Abel Pensky closed test apparatus:
27.07.31	- - In bulk or in packs exceeding 4.6 litres, as prescribed by by-law	Free	Free
27.07.39	- - Other................................	$0.03805 per l	$0.03805 per l
27.07.4	- Naphthalene............................	7½%	Free
27.07.5	- Phenol; non-hydrocarbons, not being goods falling within a preceding sub-item of this item	40%	30%
27.07.9	- Other.................................	$0.005 per l	Free
27.08	* Pitch and pitch coke, obtained from coal tar or from other mineral tars	37½%	17½%
27.09	* Petroleum oils and oils obtained from bituminous minerals, crude:
27.09.1	- As prescribed by by-law....................	Free	Free
27.09.9	- Other.................................	$0.004 per l	$0.004 per l
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................................	$0.011 per l	$0.011 per l

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
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. 0284 perl	$0.0284 per l
27.10.22	- - Other kerosene for use as fuel for propulsion purposes in aircraft	$0.0394 per l	$0.0394 per l
27.10.23	- - Diesel fuel as prescribed by by-law, not being kerosene	$0.0385 per l	$0.0385 per l
27.10.29	- - Other...............................	$0.0495 per l	$0.0495 per l
27.10.3	- Lubricating oils:
27.10.31	- - In packs not exceeding 4.6 litres..............	$0.095 per l	$0.053 per l
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	$0.012 per l	$0.012 per l
27.10.39	- - Other...............................	$0.031 per l	$0.026 per l
27.10.4	- Gasoline and other oils having a flash point of less than 23° Celsius when tested in an Abel Pensky closed test apparatus:
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	$0.03205 per l	$0.03205 per l
27.10.43	- - As prescribed by by-law for the purposes of this paragraph	$0.03805 per l	$0.03805 per l
27.10.44	- - For use as fuel for propulsion purposes in aircraft..	$0.049 per l	$0.049 per l
27.10.49	- - Other...............................	$0.055 per l	$0.055 per l
27.10.5	- Mineral turpentine:
27.10.51	- - In bulk or in packs exceeding 4.6 litres, as prescribed by by-law	Free	Free
27.10.59	- - Other...............................	$0.03805 per l	$0.03805 per l
27.10.6	- Greases...............................	7½%	Free
27.10.9	- Other:

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
27.10.91	- - In packs not exceeding 4.5 litres..............	$0.042 per l	Free
27.10.99	- - Other:
27.10.991	- - - Oils, colourless or pale straw, bloomless or nearly debloomed	Free	Free
27.10.999	- - - Other..............................	$0.005 per l	Free
27.11	* Petroleum gases and other gaseous hydrocarbons:
27.11.1	- Propane...............................	7½%	Free
27.11.9	- Other................................	22½%	10%
27.12	* Petroleum jelly...........................	7½%	Free
27.13	* Paraffin wax, micro-crystalline wax, slack wax, ozokerite, lignite wax, peat wax and other mineral waxes, whether or not coloured:
27.13.1	- For use as feed stock, as prescribed by by-law.....	Free	Free
27.13.2	- For use as feed stock, not being goods falling within the last preceding sub-item	$0.011 per kg	$0.011 per kg
27.13.3	- For use otherwise than as feed stock............	$0.013 per kg	Free
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

First Schedule—continued

DIVISION VI.

PRODUCTS OF THE CHEMICAL INDUSTRY AND ALLIED INDUSTRIES

Notes

1.—(1.) Goods (other than radio-active ores) that fall within item 28.50 or 28.51 do not fall within any other item.

(2.) Subject to the last preceding sub-note, goods that fall within one or both of items 28.49 and 28.52 do not fall within any other item in this Division.

2. Subject to the last preceding note, goods that fall within one or more of items 30.03, 30.04, 30.05, 32.09, 33.06, 35.06, 37.08 and 38.11 by reason of being goods put up in measured doses or for sale by retail do not fall within any other item.

3. Where—

(a) a rate in a tariff classification in this Division is expressed to be the rate that would apply to goods if the goods consisted wholly of the constituent that gives the goods their essential character;

(b) two or more constituents of goods to which the tariff classification applies are goods to which, if they were imported separately, the same tariff classification would apply; and

(c) those constituents, taken together, give the goods their essential character,any one of those constituents shall, for the purposes of the rate in the tariff classification, be deemed to give the goods their essential character.

Chapter 28—Inorganic Chemicals; Organic and Inorganic Compounds of Precious Metals, of Rare Earth Metals, of Radio-active Elements and of Isotopes

Notes

1. Unless the contrary intention appears, goods do not fall within this Chapter unless they are—

(a)separate chemical elements and separate chemically defined compounds, whether or not containing impurities;

(b)goods referred to in the last preceding paragraph dissolved in water;

(c)goods referred to in paragraph (a)of this note dissolved in other solvents, if the solution constitutes a normal and necessary method of putting up the goods adopted solely for reasons of safety or for the purpose of transporting the goods and the solvent does not render the goods suitable for particular types of use rather than for general use;

(d)goods referred to in a preceding paragraph of this note to which a stabiliser has been added for the purpose of preserving or transporting the goods;

(e) goods referred to in a preceding paragraph of this note to which an anti-dusting agent has been added or a colouring substance added to facilitate their identification or for safety reasons, being added agents or substances which do not make the goods suitable for a particular kind of use rather than for general use.

2. Compounds of carbon, other than a following compound of carbon, do not fall within this Chapter:—

(a) oxides of carbon and hydrocyanic, fulminic, isocyanic, thiocyanic and other simple or complex cyanogen acids;

(b) oxyhalides of carbon;

(d) thiocarbonates, selenocarbonates, tellurocarbonates, selenocyanates, tellurocyanates, tetrathio-cyanatodiamminochromates (that is to say, reineckates) and other complex cyanates, of inorganic bases;

(e) solid hydrogen peroxide, carbon oxysulphide, thiocarbonyl halides, cyanogen, cyanogen halides and cyanamide and its metallic derivatives, other than calcium cyanamide containing, when in a dry anhydrous state, not more than 25 per centum by weight of nitrogen;

(f) dithionites stabilised with organic substances and sulphoxylates;

(g) carbonates and percarbonates of inorganic bases;

(h) cyanides and complex cyanides of inorganic bases;

(i) fulminates, cyanates and thiocyanates, of inorganic bases;

(j) organic products described in item 28.49, 28.50, 28.51 or 28.52;

(k) metal and non-metal carbides.

3. The following goods do not fall within this Chapter:—

(a) sodium chloride and other mineral products falling within an item in Division V;

(b) organo-inorganic compounds other than those referred to in a paragraph of the last preceding note;

First Schedule—continued

(d) inorganic products of a kind used as luminophores, being products falling within item 32.07;

(e) artificial graphite falling within item 38.01, products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades, being products falling within item 38.17, ink removers put up in packs for sale by retail and falling within item 38.19 and cultured crystals (other than optical elements), weighing not less than 2.5 grams each, of magnesium oxide or of the halides of the alkali or of the alkaline-earth metals, being cultured crystals falling within item 38.19;

(f) goods falling within item 71.02, 71.03 or 71.04;

(g) precious metals falling within an item in Chapter 71;

(h) metals, whether or not chemically pure, falling within an item in Division XV;

(i) optical elements falling within item 90.01.

4. Chemically defined complex acids consisting of—

(a) a non-metallic acid falling within an item in Sub-chapter II of this Chapter; and

(b) a metallic acid falling within an item in Sub-chapter IV of this Chapter,

fall within item 28.13, and do not fall within any other item in this Chapter.

5.—(1.) Goods do not fall within an item in Sub-chapter V of this Chapter unless they are metallic, ammonium or peroxy salts.

(2.) Unless the contrary intention appears, double or complex salts do not fall within an item included in items 28.29 to 28.47 (inclusive).

6.—(1.) In item 28.50—

“fissile chemical elements and isotopes” means natural uranium and uranium isotopes 233 and 235, plutonium and plutonium isotopes;

“other radio-active chemical elements” means technetium, promethium, polonium, astatine, radon, francium, radium, actinium, protactinium, neptunium, americium and other elements of higher atomic number;

“other rad o-active isotopes” means all radio-active isotopes, natural or artificial (including those of the precious metals and of the base metals falling within an item in Division XIV or XV), other than those referred to in a preceding definition in this note.

(2.) In the last preceding sub-note and in items 28.50 and 28.51, “isotopes” includes enriched isotopes, but does not include—

(a) chemical elements that occur in nature as pure isotopes; or

(b) uranium depleted in U235.

7. In item 28.55, “phosphides” includes ferro-phosphorus containing 15 per centum or more by weight of phosphorus and phosphor copper containing more than 8 per centum by weight of phosphorus.

8. Chemical elements (including silicon and selenium) when in unworked form as drawn or in the forms of cylinders or rods, doped for use in electronics fall within an item in this Chapter.

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
	SUB-CHAPTER I.
	Chemical Elements
28.01	* Halogens (fluorine, chlorine, bromine and iodine)....	Free	Free
28.02	* Sulphur, sublimed or precipitated; colloidal sulphur..	Free	Free
28.03	* Carbon (including carbon black):
28.03.1	- Gas carbon black........................	Free	Free
28.03.9	- Other................................	7½%	Free
28.04	* Hydrogen, rare gases and other non-metals:
28.04.1	- Phosphorus; selenium.....................	7½%	Free

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
28.04.9	- Other................................	Free	Free
28.05	* Alkali and alkaline-earth metals; rare earth metals, yttrium and scandium and intermixtures or interalloys thereof; mercury:
28.05.1	- Rare earth metals, yttrium and scandium, and intermixtures or interalloys thereof	Free	Free
28.05.9	- Other................................	7½%	Free
	SUB-CHAPTER II.
	Inorganic Acids and Oxygen Compounds of Non-Metals
28.06	* Hydrochloric acid and chlorosulphuric acid........	7½%	Free
28.07	* Sulphur dioxide..........................	7½%	Free
28.08	* Sulphuric acid; oleum......................	7½%	Free
28.09	* Nitric acid; sulphonitric acids.................	7½%	Free
28.10	* Phosphorus pentoxide; metaphosphoric acid; orthophos-phoric acid; pyrophosphoric acid:
28.10.1	- Phosphorus pentoxide.....................	7½%	Free
28.10.9	- Other................................	25%	15%
28.11	* Arsenic trioxide, arsenic pentoxide and acids of arsenic:
28.11.1	- Arsenic trioxide.........................	Free	Free
28.11.9	- Other................................	25%	15%
28.12	* Boric oxide and boric acid...................	Free	Free
28.13	* Other inorganic acids and oxygen compounds of non-metals (excluding water):
28.13.1	- Carbon dioxide; hydrogen cyanide.............	Free	Free
28.13.9	- Other................................	7½%	Free
	SUB-CHAPTER III.
	Halogen and Sulphur Compounds of Non-Metals
28.14	* Halides, oxyhalides and other halogen compounds of non-metals	7½%	Free
28.15	* Sulphides of non-metals; phosphorus trisulphide.....	7½%	Free
	SUB-CHAPTER IV.
	Inorganic Bases and Metallic Oxides, Hydroxides and Peroxides
28.16	* Ammonia, anhydrous or in aqueous solution.......	7½%	Free

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
28.17	* Sodium hydroxide (that is to say, caustic soda); potassium hydroxide (that is to say, caustic potash); peroxides of sodium or potassium:
28.17.1	- Sodium hydroxide........................	55%	45%
28.17.2	- Potassium hydroxide......................	Free	Free
28.17.9	- Other................................	7½%	Free
28.18	* Oxides, hydroxides and peroxides of strontium, barium or magnesium:
28.18.1	- Magnesium oxide having a specific gravity not greater than 3.5	25%	15%
28.18.9	- Other................................	7½%	Free
28.19	* Zinc oxide and zinc peroxide.................	7½%	Free
28.20	* Aluminium oxide and hydroxide; artificial corundum.	Free	Free
28.21	* Chromium oxides and hydroxides..............	7½%	Free
28.22	* Manganese oxides........................	7½%	Free
28.23	* Iron oxides and hydroxides; earth colours containing 70% or more by weight of combined iron evaluated as Fe2O3	7½%	Free
28.24	* Cobalt oxides and hydroxides.................	7½%	Free
28.25	* Titanium oxides..........................	25%	25%
28.26	* Tin oxides (stannous oxide and stannic oxide)......	7½%	Free
28.27	* Lead oxides; red lead and orange lead............	7½%	Free
28.28	* Hydrazine and hydroxylamine and their inorganic salts; other inorganic bases and metallic oxides, hydroxides and peroxides	7½%	Free
	SUB-CHAPTER V.
	Metallic Salts and Peroxy Salts of Inorganic Acids
28.29	* Fluorides; fluorosilicates, fluoroborates and other complex fluorine salts:
28.29.1	- Sodium fluoroaluminate....................	Free	Free
28.29.9	- Other................................	7½%	Free
28.30	* Chlorides and oxychlorides:
28.30.1	- Calcium chloride; zinc chloride; copper oxychloride.	25%	15%
28.30.9	- Other................................	7½%	Free
28.31	* Chlorites and hypochlorites	7½%	Free
28.32	* Chlorates and perchlorates:
28.32.1	- Potassium chlorate.......................	40%	40%
28.32.9	- Other................................	7½%	Free

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
28.33	* Bromides, oxybromides, bromates, perbromates and hypo-bromites	7½%	Free
28.34	* Iodides, oxyiodides, iodates and periodates........	7½%	Free
28.35	* Sulphides; polysulphides:
28.35.1	- Cadmium sulphide.......................	25%	15%
28.35.9	- Other................................	7½%	Free
28.36	* Dithionites, including those stabilised with organic substances; sulphoxylates	7½%	Free
28.37	* Sulphites and thiosulphates:
28.37.1	- Sodium sulphite; sodium thiosulphate...........	25%	15%
28.37.9	- Other................................	7½%	Free
28.38	* Sulphates (including alums) and persulphates:
28.38.1	- Sodium sulphate; zinc sulphate; magnesium sulphate; chromium sulphate other than basic chromium sulphate; aluminium ammonium sulphate; aluminium potassium sulphate; aluminium sodium sulphate; aluminium sulphate	25%	15%
28.38.2	- Cupric sulphate.........................	20%	15%
28.38.9	- Other................................	7½%	Free
28.39	* Nitrites and nitrates........................	7½%	Free
28.40	* Phosphites, hypophosphites and phosphates:
28.40.1	- Calcium tetrahydrogendiorthophosphate; potassium dihydrogen orthophosphate; sodium dihydrogenortho-phosphate; disodium hydrogen orthophosphate; penta-sodium triphosphate; sodium hexametaphosphate and other sodium polymetaphosphates; disodium dihydrogen pyrophosphate; tetrasodium pyrophosphate; trisodium orthophosphate	40%	30%
28.40.9	- Other................................	7½%	Free
28.41	* Arsenites and arsenates.....................	25%	15%
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
28.43	* Cyanides and complex cyanides...............	Free	Free
28.44	* Fulminates, cyanates and thiocyanates...........	7½%	Free
28.45	* Silicates; commercial sodium and potassium silicates:

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
28.45.1	- Sodium metasilicates.....................	25%	15%
28.45.9	- Other...............................	7½%	Free
28.46	* Borates and perborates:
28.46.1	- Sodium perborate.......................	40%	30%
28.46.9	- Other...............................	7½%	Free
28.47	* Salts of metallic acids:
28.47.1	- Lead chromate; sodium aluminate.............	25%	15%
28.47.9	- Other...............................	7½%	Free
28.48	* Other salts and peroxysalts of inorganic acids, but not including azides:
28.48.1	- Aluminium sodium phosphate...............	40%	30%
28.48.2	- Cadmium selenide; zinc ammonium chloride.....	25%	15%
28.48.9	- Other...............................	7½%	Free
	SUB-CHAPTER VI.
	Miscellaneous
28.49	* Colloidal precious metals; amalgams of precious metals; salts and other compounds, inorganic or organic, of precious metals, including albuminates, proteinates, tannates and similar compounds, whether or not chemically defined:
28.49.1	- Put up in measured doses or in forms or in packs of a kind sold by retail for therapeutic or prophylactic purposes	32½%	17½%
28.49.9	- Other...............................	7½%	Free
28.50	* Fissile chemical elements and isotopes; other radio-active chemical elements and other radio-active isotopes; compounds, inorganic or organic, of such elements or isotopes, whether or not chemically defined and whether or not mixed together; alloys (other than ferro-uranium), dispersions and cermets, containing any of these elements or isotopes or their inorganic or organic compounds; nuclear reactor cartridges, spent or irradiated	Free	Free
28.51	* Isotopes and their compounds, inorganic or organic, whether or not chemically defined, other than isotopes and compounds falling within item 28.50	7½%	Free
28.52	* Compounds, inorganic or organic, of thorium, of uranium depleted in U235, of rare earth metals, of yttrium or of scandium, whether or not mixed together	7½%	Free
28.53	* Liquid air (whether or not rare gases have been removed); compressed air	Free	Free
28.54	* Hydrogen peroxide (including solid hydrogen peroxide):

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
28.54.1	- Solid hydrogen peroxide....................	7½%	Free
28.54.9	- Other.................................	25%	15%
28.55	* Phosphides..............................	7½%	Free
28.56	* Carbides:
28.56.1	- Calcium carbide..........................	40%, and $22.96 per t	40%
28.56.9	- Other.................................	Free	Free
28.57	* Hydrides, nitrides and azides, suicides and borides:
28.57.1	- Silicides...............................	Free	Free
28.57.9	- Other.................................	7½%	Free
28.58	* Other inorganic compounds (including distilled and conductivity water and water of similar purity); amalgams, not including amalgams of precious metals	7½%	Free

First Schedule—continued

Chapter 29—Organic Chemicals

Notes

1.—(1.) Unless the contrary intention appears, goods do not fall within an item in this Chapter, other than an item in Sub-chapter XI or XII, unless they are—

(a) separate chemically defined organic compounds, whether or not containing impurities;

(b) mixtures of two or more isomers of the same organic compound (whether or not containing impurities), except mixtures of acyclic hydrocarbon isomers (other than stereoisomers), whether or not the acyclic hydrocarbon isomers are saturated;

(d) goods referred to in the preceding paragraphs of this note dissolved in water;

(e) goods referred to in the preceding paragraphs of this note dissolved in other solvents, if the solution constitutes a normal and necessary method of putting up the goods adopted solely for reasons of safety or for the purpose of transporting the goods and the solvent does not render the goods suitable for particular types of use rather than for general use;

(f) goods referred to in the preceding paragraphs of this note to which a stabiliser has been added for the purpose of preserving or transporting the goods;

(g) goods referred to in the preceding paragraphs of this note to which an anti-dusting agent has been added or a colouring or odoriferous substance added to facilitate their identification or for safety reasons, being added agents or substances which do not make the goods suitable for a particular kind of use rather than for general use; or

(h) diazonium salts, arylides used as couplers for these salts, or fast bases for azoic dyes, diluted to standard strengths.

(2.) Goods shall not be deemed not to fall within an item in Sub-chapter XI or XII of this Chapter by reason only that—

(a) the goods have been dissolved in water;

(b) where the goods have been dissolved in other solvents, the solution constitutes a normal and necessary method of putting up the goods adopted solely for reasons of safety or for the purpose of transporting the goods and the solvent does not render the goods suitable for particular types of use rather than for general use—the goods have been so dissolved;

(c) a stabiliser has been added to the goods for the purpose of preserving’or transporting the goods; or (d) an anti-dusting agent has been added or a colouring or odoriferous substance has been added to the goods to facilitate their identification or for safety reasons, being added agents or substances which do not render the goods suitable for a particular kind of use rather than for general use.

2. The following goods do not fall within this Chapter:—

(a) goods falling within item 15.04 and glycerol falling within item 15.11;

(b) ethyl alcohol falling within item 22.08 or 22.09;

(d) a compound of carbon referred to in a paragraph of note 2 to Chapter 28;

(e) urea falling within item 31.02 or 31.05;

(f) colouring matter of vegetable or animal origin falling within item 32.04;

(g) goods falling within item 32.05;

(h) dyes or other colouring matter that—

(i) are put up in forms or packs of a kind sold by retail; and

(ii) fall within item 32.09;

(i) goods falling within item 36.08;

(j) goods falling within item 38.17;

(k) ink removers that—

(i) are put up in packs for sale by retail; and

(ii) fall within item 38.19;

(l) optical elements falling within item 90.01.

3. Where goods would, but for this note, fall within two or more items in this Chapter, they fall within that one only of those items that occurs last in this Chapter.

4.—(1.) In items 29.03, 29.04, 29.05, 29.07, 29.08, 29.09, 29.10 and 29.12 to 29.21 (inclusive),a reference to halogenated, sulphonated, nitrated or nitrosated derivatives shall be read as including a reference to any combinations of those derivatives.

(2.) Nitro and nitroso groups shall be deemed not to be nitrogen-functions for the purposes of item 29.30.

First Schedule—continued

5.—(1.) Where an ester is a combination of an acid-function organic compound falling within an item in Sub-chapters I to VII (inclusive) of this Chapter and an organic compound also falling within an item in those Sub-chapters, the ester falls within that one of those items that occurs last in this Chapter and does not fall within any other item in this Chapter.

(2.) Where an ester is a combination of ethyl alcohol or glycerol and an acid-function organic compound falling within an item in a Sub-chapter referred to in sub-note (1.) of this note, the ester falls within the item within which the acid-function organic compound falls, and does not fall within any other item in this Chapter.

(3.) Where a salt is a combination of an ester referred to in a preceding sub-note of this note and an inorganic base, the salt falls within the item within which the ester falls, and does not fall within any other item in this Chapter.

(4.) Where a salt is a combination of an acid-function or phenol-function organic compound that—

(a) falls within an item in Sub-chapters I to VII (inclusive) of this Chapter; and

(b) is not an ester or a salt referred to in a preceding sub-note of this note,

and an inorganic base, the salt falls within the item within which the acid-function or phenol-function organic compound falls, and does not fall within any other item in this Chapter.

(5.) Halides of a carboxylic acid fall within the item within which the acid falls, and do not fall within any other item in this Chapter.

6.—(1.) In items 29.31 to 29.34 (inclusive), “compounds” means organic compounds the molecules of which contain, in addition to atoms of hydrogen, oxygen or nitrogen, other atoms directly linked to carbon atoms.

(2.) In item 29.31, “organo-sulphur compounds”, and in item 29.34, “other organo-inorganic compounds”, do not include sulphonated or halogenated derivatives (including compound derivatives) that, apart from hydrogen, oxygen and nitrogen, have directly linked to carbon only the atoms of sulphur and of halogens that give to them their nature of sulphonated or halogenated derivatives or compound derivatives, as the case may be.

7. In item 29.35, “heterocyclic compounds” does not include internal ethers, internal hemiacetals, methylene ethers of orthodihydric phenols, epoxides with three or four member rings, cyclic acetals, cyclic polymers of aldehydes, of thioaldehydes or of aldimines, anhydrides of polybasic acids, cyclic esters of polyhydric alcohols with polybasic acids, cyclic ureides and cyclic thioureides, imides of polybasic acids, hexamethylenetetramine or trimethylenetrinitramine.

8. The following goods are specified for the purposes of sub-item 29.04.3, that is to say, isooctyl alcohol or 2-ethylhexanol.

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
	SUB-CHAPTER I.
	Hydrocarbons and their Halogenated, Sulphonated, Nitrated or Nitrosated Derivatives
29.01	* Hydrocarbons:
29.01.1	- Benzene, toluene and xylene:................
29.01.11	- - As prescribed by by-law...................	Free	Free
29.01.19	- - Other...............................	$0.03805 per l	$0.03805 per l
29.01.2	- Styrene...............................	40%	30%
29.01.9	- Other................................	7½%	Free
29.02	* Halogenated derivatives of hydrocarbons:
29.02.1	- Carbontetrachloride; trichloroethylene; tetrachloro-ethylene; 1,2-dichloroethane; dichlorodiphenyldichloro-ethane; chlorobenzenes	40%	30%

First Schedule—continued

Column 1	Column 2	Column 3	column4
Reference No.	Goods	General Rate	Preferential Rate
29.02.2	- Chloroethane; chloroform; chloromethane; fluorinated derivatives and chlorofluorinated derivatives of hydrocarbons	25%	15%
29.02.9	- Other................................	7½%	Free
29.03	* Sulphonated, nitrated or nitrosated derivatives of hydrocarbons:
29.03.1	- Sodium toluene sulphonate; potassium toluene sulphonate; sodium xylene sulphonates	25%	15%
29.03.9	- Other................................	7½%	Free
	SUB-CHAPTER II.
	Alcohols and their Halogenated, Sulphonated, Nitrated or Nitrosated Derivatives
29.04	* Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives:
29.04.1	- Methanol.............................	%	25%
29.04.2	- Propyl alcohols.........................	$255.06 per l	$5.06 per l
29.04.3	- Butyl alcohols other than n-butyl alcohol; monobydric primary alcohols containing not less than 6 carbon atoms	25%, and, in respect of goods specified in note 8 to this Chapter, a temporary duty of 15%	15%, and, in respect of goods specified in note 8 to this Chapter, a temporary duty of 15%
29.04.4	- Sorbitol; mannitol; n-butyl alcohol; ethanediol.....	40%	30%
29.04.5	- 4-methylpentan-2-ol	25%, and a temporary duty of $0.068 per kg	15%, and a temporary duty of $0.068 per kg
29.04.9	- Other................................	7½%	Free
29.05	* Cyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives:
29.05.1	- Menthol..............................	30%	20%
29.05.9	- Other................................	7½%	Free
	SUB-CHAPTER III.
	Phenols, Phenol-Alcohols and their Halogenated, Sulphonated, Nitrated or Nitrosated Derivatives
29.06	* Phenols and phenol-alcohols:
29.06.1	- Phenol; 2,2-di-(p-hydroxyphenyl) propane; o-cresol and its sodium salt; mixed cresol isomers and their sodium salts; mixed xylenol isomers and their sodium salts	40%	30%

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
29.06.2	- 2-Naphthol; condensates being reaction products of— (a) butyraldehyde with mixed dimethyl phenols; (b) 2-(methylcyclohexyl)-4-methyl-phenol with formaldehyde; or (c) 4-methyl-6-t-butylphenol with formaldehyde	25%	15%
29.06.9	- Other................................	7½%	Free
29.07	* Halogenated, sulphonated, nitrated or nitrosated derivatives of phenols or phenol-alcohols:
29.07.1	- Monochloroxylenols; pentachlorophenol and its sodium salt; 2,4-dichlorophenol and its sodium salt; 2,4,5-tri-chlorophenol and its sodium salt; 2,4,6-trichlorophenol and its sodium salt; phenol mono-sulphonic acids; phenol di-sulphonic acids	40%	30%
29.07.9	- Other................................	7½%	Free
	SUB-CHAPTER IV.
	Ethers, Alcohol Peroxides, Ether Peroxides, Epoxides with a Three or Four Member Ring, Acetals and Hemi-acetals, and their Halogenated, Sulphonated, Nitrated or Nitrosated Derivatives
29.08	* Ethers, ether-alcohols, ether-phenols, ether-alcohol-phenols, alcohol peroxides and ether peroxides, and their halogenated, sulphonated, nitrated or nitrosated derivatives:
29.08.1	- Ethyl methyl ketone peroxide; di-t-butylperoxide; trichloronitroanisole; tetrachloronitroanisole; t-butyl hydroperoxide; trichloronitrodimethoxybenzene; goods being ethylene oxide derivatives	40%	30%
29.08.2	- Diethyl ether; di-isopropyl ether..............	25%	15%
29.08.9	- Other................................	7½%	Free
29.09	* Epoxides, epoxyalcohols, epoxyphenols and epoxyethers, with a three or four member ring, and their halogenated, sulphonated, nitrated or nitrosated derivatives	7½%	Free
29.10	* Acetals and hemiacetals and single or complex oxygen-function acetals and hemiacetals, and their halogenated, sulphonated, nitrated or nitrosated derivatives	7½%	Free
	SUB-CHAPTER V.
	Aldehyde-Function Compounds
29.11	* Aldehydes, aldehyde-alcohols, aldehyde-ethers, aldehyde-phenols and other single or complex oxygen-function aldehydes; cyclic polymers of aldehydes; paraformaldehyde:
29.11.1	- Formaldehyde; paraformaldehyde; vanillin; ethylvanillin	25%	15%
29.11.2	- Of a kind used for flavouring, not being goods falling within sub-item 29.11.1; butyraldehyde	50%	27½%

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
29.11.9	- Other................................	7½%	Free
29.12	* Halogenated, sulphonated, nitrated or nitrosated derivatives of goods falling within item 29.11	7½%	Free
	SUB-CHAPTER VI.
	Ketone-function Compounds and Quinone-function Compounds
29.13	* Ketones, ketone-alcohols, ketone-phenols, ketone-aldehydes, quinones, quinone-alcohols, quinone-phenols, quinone-aldehydes and other single or complex oxygen-function ketones and quinones, and their halogenated, sulphonated, nitrated or nitrosated derivatives:
29.13.1	- Acetone..............................	25%	25%
29.13.2	- Mesityl oxide; ethyl methyl ketone.............	25%	15%
29.13.3	- isoButyl methyl ketone; diacetone alcohol........	25%, and a temporary duty of $0.068 per kg	15 %, and a temporary duty of $0.068 per kg
29.13.9	- Other................................	7½%	Free
	SUB-CHAPTER VII.
	Carboxylic Acids, and their Anhydrides, Halides, Peroxides and Peracids, and their Halogenated, Sulphonated, Nitrated or Nitrosated Derivatives
29.14	* Monocarboxylic acids and their anhydrides, halides, peroxides and peracids, and their halogenated, sulphonated, nitrated or nitrosated derivatives:
29.14.1	- Acids, salts and esters, as follows:—	25%	15%
	(a) acetic acid (including commercial acetic acid and crude pyroligneous acid), and its salts;
	(b) aliphatic acids containing not less than 8 and not more than 22 carbon atoms, and their salts;
	(c) ammonium, potassium and sodium benzoates;
	(d) calcium propionate;
	(e) sodium propionate;
	(f) amyl acetates;
	(g) ethyl acetate;
	(h) butyl acetates, other than n-butyl acetate;
	(i) esters of monoacids in which a component is an ethylene oxide derivative, other than esters of acetic acid;
	(j) 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
29.14.2	- Peroxides; n-butyl acetate; t-butyl perbenzoate; esters of acetic acid in which a component is an ethylene oxide derivative	40%	30%
29.14.3	- Vinyl acetate...........................	50%	40%

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
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; (f) 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
29.15	* Polycarboxylic acids and their anhydrides, halides, peroxides and peracids, and their halogenated, sulphonated, nitrated or nitrosated derivatives:
29.15.1	- Phthalic anhydride; maleic anhydride; 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%
29.15.2	- Lead phthalate; lead maleate.................	25%	15%
29.15.3	- Bis(ethylene glycol monomethyl ether) adipate; bis-(triethylene glycol monomethyl ether) adipate	40%	32½%
29.15.9	- Other................................	7½%	Free
29.16	* Carboxylic acids with alcohol, phenol, aldehyde or ketone-function and other single or complex oxygen-function carboxylic acids and their anhydrides, halides, peroxides and peracids, and their halogenated, sulphonated, nitrated or nitrosated derivatives:
29.16.1	- Acetylsalicylic acid; methyl salicylate; salicylic acid; sodium salicylate; chloromethylphenoxyacetic acid and its salts and esters	25%	15%
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
29.16.9	- Other................................	7½%	Free

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
	SUB-CHAPTER VIII.
	Inorganic Esters and their Salts, and their Halogenated, Sulphonated, Nitrated or Nitrosated Derivatives
29.17	* Sulphuric esters and their salts, and their halogenated, sulphonated, nitrated or nitrosated derivatives	7½%	Free
29.18	* Nitrous and nitric esters, and their halogenated, sulphonated, nitrated or nitrosated derivatives	7½%	Free
29.19	* Phosphoric esters and their salts, including lactophosphates, and their halogenated, sulphonated, nitrated or nitrosated derivatives	7½%	Free
29.20	* Carbonic esters and their salts, and their halogenated, sulphonated, nitrated or nitrosated derivatives	7½%	Free
29.21	* Other esters of mineral acids (excluding halides) and then-salts, and their halogenated, sulphonated, nitrated or nitrosated derivatives	7½%	Free
	SUB-CHAPTER IX.
	Nitrogen-function Compounds
29.22	* Amine-function compounds:
29.22.1	- N-Phenylnaphthylamine ;N-isopropyl-N-phenyl-p-phenyl-enediamine; NN’-dinaphthyl-p-phenylenediamine; NN’-dioctyl-p-phenylenediamine; NN’-diphenyl-p-phenylene-diamine; NN’dibutyl-p-phenylenediamine; o-phenylene-diamine; p-phenylenediamine; N-nitroso-diphenylamine; 4-cyclohexylaminodiphenylamine	40%	30%
29.22.2	- Diphenylamine..........................	25%	15%
29.22.9	- Other................................	7½%	Free
29.23	* Single or complex oxygen-function amino-compounds:
29.23.1	- Etbanolamines..........................	40%	30%
29.23.2	- Sodium hydrogen glutamate.................	Free	Free
29.23.9	- Other................................	7½%	Free
29.24	* Quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipins:
29.24.1	- Quaternary ammonium salts and hydroxides:
29.24.11	- - Choline chloride; betaine hydrochloride for use in animal feeds	40%	30%
29.24.19	- - Other...............................	25%	15%
29.24.9	- Other................................	7½%	Free

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
29.25	* Carboxyamide-function compounds; amide-function compounds of carbonic acid:
29.25.1	- Dulcin...............................	$8.82 per kg	$4.96 per kg
29.25.2	- Stearic acid diethanolamide	40%	32½%
29.25.9	- Other................................	7½%	Free
29.26	* Carboxyimide-function compounds (including ortho-benzoic sulphimide and its salts) and inline-function compounds (including hexamethylenetetramine and trimethylene-trinitramine):
29.26.1	- Saccharin; salts of saccharin; chlorosaccharin; methyl-saccharin:
29.26.11	- - For medicinal purposes, as prescribed by by-law for the purposes of this paragraph	Free	Free
29.26.12	- - As prescribed by by-law for the purposes of this paragraph	7½%	Free
29.26.19	- - Other...............................	$8.82 per kg	$4.96 per kg
29.26.2	- Hexamine; diphenylguanidine; dodecylguanidine acetate; di-o-tolylguanidine; condensates, being reaction products of— (a) diphenylamine with acetone; or (b) ethyl chloride with formaldehyde and ammonia	25%	15%

29.26.9	- Other................................	7½%	Free
29.27	* Nitrile-function compounds..................	7½%	Free
29.28	* Diazo-compounds, azo-compounds and azoxy-compounds	7½%	Free
29.29	* Organic derivatives of hydrazine or of hydroxylamine..	7½%	Free
29.30	* Compounds with other nitrogen-functions:
29.30.1	- Calcium cyclamate; sodium cyclamate..........	$8.82 per kg	$4.96 per kg
29.30.9	- Other................................	7½%	Free
	SUB-CHAPTER X.
	Organo-inorganic Compounds and Heterocyclic Compounds
29.31	* Organo-sulphur compounds:
29.31.1	- Sodium alkylxanthates; potassium alkylxanthates; manganese alkylenebisdithiocarbamates; tetramethylthiurammonosulphide; di-(o-cresyl) sulphide; zinc dialkyldithiocarbamates; sodium dialkyldithiocarbamates; zinc alkylenebisdithiocarbamates; sodium alkylenebisdithiocarbamates; tetramethylthiuram disulphide; thioglycollic acid and its salts	25%	15%

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
29.31.9	- Other................................	7½%	Free
29.32	* Organo-arsenic compounds..................	7½%	Free
29.33	* Organo-mercury compounds..................	7½%	Free
29.34	* Other organo-inorganic compounds:
29.34.1	- Tetraethyl-lead; tetramethyl-lead..............	17½%	10%
29.34.9	- Other................................	7½%	Free
29.35	* Heterocyclic compounds; nucleic acids:
29.35.1	- Mercaptobenzothiazole; dibenzothiazolyl disulphide; zinc mercaptobenzothiazole; N-oxydiethylenebenzothiazole-sulphenamide; N-octyl-benzothiazolesulphenamide; N-cyclohexylbenzothiazolesulphenamide	40%	30%
29.35.2	- Phenothiazine; morpholine..................	25%	15%
29.35.3	- Coumarin.............................	50%	27½%.
29.35.9	- Other................................	7½%	Free
29.36	* Sulphonamides..........................	7½%	Free
29.37	* Sultones and sultams.......................	7½%	Free
	SUB-CHAPTER XI.
	Provitamins, Vitamins, Hormones and Enzymes, Natural or Reproduced by Synthesis
29.38	* Provitamins and vitamins, natural or reproduced by synthesis (including natural concentrates), derivatives thereof used primarily as vitamins, and intermixtures of the foregoing, whether or not in any solvent	7½%	Free
29.39	* Hormones, natural or reproduced by synthesis, and derivatives thereof, used primarily as hormones and other steroids used primarily as hormones	7½%	Free
29.40	* Enzymes...............................	Free	Free
	SUB-CHAPTER XII.
	Glycosides and Vegetable Alkaloids, Natural or Reproduced by Synthesis, and their Salts, Ethers, Esters and Other Derivatives
29.41	* Glycosides, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives	7½%	Free
29.42	* Vegetable alkaloids, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives	7½%	Free

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
	SUB-CHAPTER XIII.
	Other Organic Compounds
29.43	* Sugars, chemically pure, other than sucrose, glucose and lactose; sugar ethers and sugar esters, and their salts, not falling within item 29.39, 29.41 or 29.42	7½%	Free
29.44	* Antibiotics:
29.44.1	- Benzylpenicillin and its salts.................	$0.025 per mega unit, and 10%	$0.025 per mega unit
29.44.2	- Phenoxymethylpenicillin and its salts...........	$0.045 per g calculated as free acid, and 10%	$0.045 per g calculated as free acid
29.44.3	- Streptomycin sulphate.....................	$0.075 per g base, and 10%	$0.075 per g base
29.44.9	- Other................................	7½%	Free
29.45	* Other organic compounds...................	7½%	Free

First Schedule—continued

Chapter 30—Pharmaceutical Products

Notes

1.—(1.) In item 30.03, “medicaments” means goods (other than dietetic, diabetic or fortified foods, tonic beverages, spa water or similar foods or beverages) that are—

(a) goods comprising two or more constituents that have been mixed or compounded together for a therapeutic or prophylactic use; or

(b) unmixed goods suitable for such a use that have been put up in measured doses or in forms or in packs of a kind sold by retail for therapeutic or prophylactic purposes,

but does not include goods falling within item 30.02 or 30.04.

(2.) For the purposes of this note and of paragraph (d) of note 3 to this Chapter—

(a)the following goods shall be deemed to comprise two or more constituents that have been, mixed or compounded together:—

(i) colloidal solutions and suspensions (other than colloidal sulphur);

(ii) vegetable extracts obtained by the treatment of mixtures of vegetable materials;

(iii) salts and concentrates obtained by evaporating natural mineral waters;

(b) goods shall not be deemed not to be unmixed by reason only that they have been dissolved in water; and

(i) goods falling within an item in Chapter 28;

(ii) goods falling within an item in Chapter 29;

(iii) simple vegetable extracts that have not been prepared, or that have been standardised or dissolved in any solvent but not further prepared, being goods falling within item 13.03.

2. The following goods do not fall within this Chapter:—

(a) goods falling within item 33.05;

(b)dentifrice, including dentifrice of a kind having therapeutic or prophylactic properties, being goods-falling within item 33.06;

3. In item 30.05, “other pharmaceutical goods” means—

(a) sterile surgical catgut and similar sterile suture materials;

(b) sterile laminaria and sterile laminaria tents;

(d) opacifying preparations for X-ray examinations and diagnostic reagents (other than those falling, within item 30.02) designed to be administered to the patient, being unmixed goods put up in measured doses or goods consisting of two or more products that have been mixed or compounded together for such a purpose;

(e) blood grouping reagents;

(f) dental cements and other dental fillings; and

(g) first-aid boxes and kits.

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
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
30.02	* Antisera; microbial vaccines, toxins, microbial cultures (including ferments but excluding yeasts) and similar goods	35%	20%

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
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 l000 tablets, and 10%; or, if lower, 20%	$0.333 per l000 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 g 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 g 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 g calculated as free acid of phenoxymethylpenicillin, and 10%	$0.045 per g calculated as free acid of phenoxymethylpenicillin
30.03.5	- Of streptomycin sulphate, not being goods falling within a preceding sub-item of this item	$0.075 per g of streptomycin base, and 10%	$0.075 per g 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 this 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

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
30.03.9	- Other...............................	32½% and, if containing more than 1.15% by volume of ethyl alcohol, $0.019 per l for each 10% or part thereof of ethyl alcohol	17½%
30.04	* Waddings, gauze, bandages and similar goods, including dressings, adhesive plasters, poultices and the like, being goods impregnated or coated with pharmaceutical substances or put up in retail packs for medical or surgical purposes, other than goods referred to in a paragraph of note 3 to this Chapter:
30.04.1	- Waddings, cotton wool, absorbent cotton and the like; crepe bandages	30%	20%
30.04.2	- Gauze, bandages other than crepe bandages, and similar goods, including dressings, adhesive plasters, poultices and the like	7½%	Free
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 or retail sale; dental alloys; blood grouping reagents	22½%	12½%
30.05.9	- Other...............................	7½%	Free

First Schedule—continued

Chapter 31—Fertilisers

Notes

1. In item 31.02, “mineral or chemical fertilisers, nitrogenous” means—

(a) sodium nitrate containing not more than 16.3 per centum by weight of nitrogen;

(b) ammonium nitrate, whether or not pure;

(d) ammonium sulphate, whether or not pure;

(e) calcium nitrate containing not more than 16 per centum by weight of nitrogen;

(f) calcium nitrate-magnesium nitrate, whether or not pure;

(g) calcium cyanamide containing not more than 25 per centum by weight of nitrogen, whether or not treated with oil;

(h) urea, whether or not pure;

(i) fertilisers consisting of a mixture of two or more of the following substances:—

sodium nitrate;

ammonium nitrate, whether or not pure;

ammonium sulphonitrate, whether or not pure;

ammonium sulphate, whether or not pure;

calcium nitrate;

calcium nitrate-magnesium nitrate, whether or not pure;

calcium cyanamide, whether or not treated with oil;

urea;

(j) fertilisers consisting of ammonium chloride, or of any of the goods referred to in the last preceding paragraph, mixed with chalk, gypsum or other inorganic non-fertilising substances; and

(k) liquid fertilisers consisting of the goods referred to in paragraph (b)or (A) of this note, or of mixtures of those goods, in an aqueous or liquid ammonia solution,

but does not include goods put up in a form or pack described in item 31.05.

2. In item 31.03, “mineral or chemical fertilisers, phosphatic” means—

(a) basic slag;

(b) calcium phosphates that have been disintegrated after calcining and calcined natural aluminium calcium phosphates;

(d) calcium hydrogen phosphate containing not less than 0.2 per centum by weight of fluorine;

(e) fertilisers consisting of a mixture of two or more of the following substances:—

basic slag;

calcium phosphates that have been disintegrated after calcining and calcined natural aluminium

calcium phosphates;

superphosphates (whether single, double or triple);

calcium hydrogen phosphate; and

(f) fertilisers consisting of any of the goods referred to in a sub-paragraph of the last preceding paragraph mixed with chalk, gypsum or other inorganic non-fertilising substances,

but does not include goods put up in a form or pack described in item 31.05.

3. In item 31.04, “mineral or chemical fertilisers, potassic” means—

(a) crude natural potassium salts;

(b) crude potassium salts obtained by the treatment of residues of beet molasses;

(d) potassium sulphate containing not more than 52 per centum by weight of K2O;

(e) magnesium sulphate-potassium sulphate containing not more than 30 per centum by weight of K2O; and

(f) fertilisers consisting of a mixture of two or more of the following substances:—

crude natural potassium salts;

crude potassium salts obtained by the treatment of residues of beet molasses;

potassium chloride, whether or not pure;

potassium sulphate;

magnesium sulphate-potassium sulphate,

but does not include goods put up in a form or pack described in item 31.05.

4. In item 31.05, “other fertilisers” includes monoammonium and diammonium orthophosphates, whether or not pure, and mixtures thereof.

5. A quantitative criterion specified in relation to goods in note 1, 2 or 3 to this Chapter shall be taken to be applicable to the goods when in a dry anhydrous state.

First Schedule—continued

6. The following goods do not fall within this Chapter:—

(a) animal blood falling within item 05.15;

(b)separate chemically defined compounds other than—

(i) compounds referred to in a paragraph of note 1, 2, 3 or 4 to this Chapter; or

(ii) ammonium phosphates referred to in note 4 to this Chapter;

(i) weigh not less than 2.5 grams each; and

(ii) fall within item 38.19;

(d) optical elements of potassium chloride falling within item 90.01.

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
31.01	* Guano and other natural animal or vegetable fertilisers, whether or not mixed together, but not chemically treated, not being goods put up in a form or pack described in item 31.05	Free	Free
31.02	* Mineral or chemical fertilisers, nitrogenous:
31.02.1	- Ammonium sulphate; ammonium nitrate containing, when in a dry anhydrous state, more than 33.25%, by weight, of nitrogen; urea for use otherwise than as a fertilizer	7½%	Free
31.02.9	- Other...............................	Free	Free
31.03	* Mineral or chemical fertilisers, phosphatic:
31.03.1	- Superphosphates........................	22½%	7½%
31.03.9	- Other...............................	Free	Free
31.04	* Mineral or chemical fertilisers, potassic	Free	Free
31.05	* Other fertilisers; goods put up in the form of tablets or lozenges or in a similar prepared form or in packs of a gross weight not exceeding 10 kilograms, being goods that, if they were not so put up, would fall within another item in this Chapter:
31.05.1	- Goods put up in the form of tablets or lozenges or in a similar prepared form or in packs of a gross weight not exceeding 10 kilograms:
31.05.11	- - Superphosphates.......................	22½%	7½%
31.05.19	- - Other..............................	Free	Free
31.05.2	- Ammonium dihydrogen orthophosphate, diammonium hydrogen orthophosphate and mixtures thereof, for use otherwise than as fertilisers	40%	30%
31.05.9	- Other:
31.05.91	- - Monoammonium orthophosphates and diammonium orthophosphates, and mixtures thereof	7½%	Free
31.05.99	- - Other	Free	Free

First Schedule—continued

Chapter 32—Tanning and Dyeing Extracts; Tannins and their Derivatives; Dyes, Colours, Paints and Varnishes; Putty, Fillers and Stoppings; Inks

Notes

1. The following goods do not fall within this Chapter:—

(a) separate chemically defined elements and compounds, other than—

(i) goods described in item 32.04 or 32.05;

(ii) inorganic products of a kind used as luminophores; or

(iii) dyes or other colouring matter in forms or packs of a kind sold by retail;

(b) tannates and other tannin derivatives of products falling within item 29.38, 29.39, 29.40, 29.41, 29.42, 29.44, 35.01, 35.02, 35.03 or 35.04.

2. Mixtures of stabilised diazonium salts and coupling compounds for the production of insoluble azoic dyestuffs on the fibre fall within item 32.05.

3.—(1.) In item 32.05, “synthetic organic dyestuffs” includes preparations of a kind to which this note applies that are based on synthetic organic dyestuffs (including pigment dyestuffs), but does not include prepared pigments falling within item 32.09.

(2.) In item 32.06, “colour lakes” includes preparations of a kind to which this note applies that arebased on colour lakes, but does not include prepared pigments falling within item 32.09.

(3.) In item 32.07, “other colouring matter” includes preparations of a kind to which this note applies that are based on colouring matter falling within that item, but does not include prepared pigments falling within item 32.09.

(4.) This note applies to preparations of a kind used for colouring, in the mass, artificial plastics, rubber or similar materials or as ingredients in preparations for printing textiles.

4. Solutions (other than collodions) consisting of any of the goods described in item 39.01, 39.02, 39.03, 39.04, 39.05 or 39.06 in volatile organic solvents, being a solvent the weight of which exceeds 50 per centum of the weight of the solution, fall within item 32.09.

5. In this Chapter, “colouring matter” does not include products of a kind used as extenders in oil paints, whether or not they are also suitable for colouring distempers.

6. In item 32.09, “stamping foils” means goods of a kind used for printing and consisting of—

(a) thin sheets composed of metallic powder (including powder of precious metal), or pigment, agglomerated with glue, gelatin or other binder; or

(b)gold, aluminium or other metals, or pigment, deposited on paper, artificial plastic material or other support.

7.For the purposes of a rate of duty in sub-item 32.07.4—

(a) a white pigment shall be deemed not to be a pigment if a pigment, other than a white pigment, is contained in the goods; and

(b)if there are two or more pigments in the goods, one pigment shall be deemed to be higher rated than another pigment, if—

(i) the amount of duty that would be payable on the goods containing the pigments if the rate applicable to the first-mentioned pigment (regarded as a separate product) were applicable to the goods containing the pigments is greater than the amount of duty that would be payable on those goods if the rate applicable to the second-mentioned pigment (regarded as a separate product) were applicable to those goods; or

(ii) where those amounts are equal—the first-mentioned amount in the last preceding sub-paragraph is equal to the second-mentioned amount in that sub-paragraph and the tariff classification that applies to the first-mentioned pigment appears later in this Schedule than the tariff classification that applies to the second-mentioned pigment.

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
32.01	* Tanning extracts of vegetable origin	Free	Free
32.02	* Tannins and tannic acids, including water-extracted gall-nut tannin, and their salts, ethers, esters and other derivatives	7½%	Free
32.03	* Synthetic organic tanning substances and inorganic tanning substances; tanning preparations, whether or not containing natural tanning materials; enzymatic, pancreatic or bacterial preparations for pre-tanning	7½%	Free

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
32.04	* Colouring matter of vegetable origin (including dyewood extract and other vegetable dyeing extracts, but excluding indigo) or of animal origin	Free	Free
32.05	* Synthetic organic dyestuffs (including pigment dyestuffs); synthetic organic products of a kind used as luminophores; products of the kind known as optical bleaching agents substantive to the fibre; natural indigo:
32.05.1	- Synthetic organic pigment dyestuffs and preparations based thereon	45%	30%
32.05.9	- Other................................	7½%	Free
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
32.07	* Other colouring matter; inorganic products of a kind used as luminophores:
32.07.1	- Lead chromes, chrome greens, molybdate chromes, zinc chromes and zinc greens	37½%	25%
32.07.2	- White pigments containing, when in a dry anhydrous state, not less than 25% of TiO2; cadmium pigments	25%	15%
32.07.3	- Ultramarine blue.........................	Free	Free
32.07.4	- Pigment intermixtures and preparations thereof; pigments diluted with an extender, and preparations thereof; preparations of pigments	The rate of duty set out in this column that would apply to the goods if they were goods of the same kind as the pigment in the goods, or, if there are two or more pigments in the goods, that pigment that is higher rated than any other pigment in the goods	The rate of duty set out in this column that would apply to the goods if they were goods of the same kind as the pigment in the goods, or, if there are two or more pigments in the goods, that pigment that is higher rated than any other pigment in the goods
32.07.9	- Other................................	7½%	Free

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
32.08	* Prepared pigments, prepared opacifiers and prepared colours, vitrifiable 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
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 or other colouring matter in forms or packs of a kind sold by retail:
32.09.1	- Stamping foils; dyes or other colouring matter 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 anhydrousstate, not less than 25 % by weight of TiO2; 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, $0.066 per l	17½%, or, if higher, $0.044 per l
32.10	* Artists’, students’ and signboard painters’ colours, modifying tints, colours known as amusement colours, and the like, in tablets, tubes, jars, bottles, pans or other similar packs, including such colours in sets or outfits, with or without brushes, palettes or other accessories:

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
32.10.1	- Watercolours in tubes, not exceeding 0.454 kilogram net weight; sets or outfits containing watercolours in tubes, including at least one tube the contents of which does not exceed 0.454 kilogram net weight, with or without brushes, palettes or other accessories	12½%,and $2.05 per kg of the weight of the water-colours and tubes if the result of dividing the value of the watercolours and tubes by the number of kilograms in the gross weight of the goods does not exceed $2.36	Free, and $2.05 per kg of the weight of the water-colours and tubes if the result of dividing the value of the watercolours and tubes by the number of kilograms in the gross weight of the goods does not exceed $2.36
32.10.2	- In tablets, tubes, jars, bottles, pans or other similar packs, the contents of a pack exceeding 0.454 kilogram net weight; show card colours	40%	17½%
32.10.9	- Other...............................	12½%	Free
32.11	* Prepared driers..........................	25%	15%
32.12	* Glaziers’ putty; grafting putty; painters’ fillings; non-refractory surfacing preparations; stopping, sealing and similar mastics, including resin mastics and cements	42½%	17½%
32.13	* Writing ink, printing ink and other inks:
32.13.1	- Writing ink and drawing ink................	37½%	12½%
32.13.9	- Other...............................	45%, or, if higher, $0.183 per kg	10%, or, if higher, $0.064 per kg

First Schedule—continued

Chapter 33—Essential Oils and Resinoids; Perfumery, Cosmetics and Toilet Preparations

Notes

1. The following goods do not fall within this Chapter:—

(a) compound alcoholic preparations (known as concentrated extracts) for the manufacture of beverages, being preparations falling within item 22.09;

(b) goods falling within item 34.01;

2. In item 33.06, “perfumery, cosmetics and toilet preparations” includes—

(a) prepared room deodorisers, whether or not perfumed; and

(b) goods (whether or not mixed), that are suitable for use as perfumery, cosmetics or toilet preparations or as room deodorisers and are put up in’ packs of a kind sold by retail for such use, other than goods falling within item 33.05.

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
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...........................	$38.58 per kg, less 62½% or, if higher, 12½%	$38.58 per kg, less 75%
33.01.9	- Other...............................	7½%	Free
33.02	* Terpenic by-products of the deterpenation of essential oils	Free	Free
33.03	* Concentrates of essential oils in fats, in fixed oils, or in waxes or the like, obtained by cold absorption or by maceration	12½%	Free
33.04	* Mixtures of two or more odoriferous substances (natural or artificial), and mixtures (including alcoholic solutions) with a basis of one or more of those substances, of a kind used as raw materials in the perfumery, food or drink industry or in any other industry:
33.04.1	- Containing more than 1.15 % by volume of ethyl alcohol	47½%	22½%
33.04.9	- Other:
33.04.91	- - Of a kind used in the food or drink industry.....	45%; or, if higher, 10%, and $0.937 per kg	25%; or. if higher, 5%, and $0.606 per kg
33.04.92	- - For manufacturing purposes, as prescribed by by-law, being goods, other than methyl salicylate, that but for this paragraph, fall within paragraph 33.04.99	12½%	Free
33.04.99	- - Other..............................	42½% or, if higher, 10%, and $16.75 per kg	17½%; or, if higher, 5%, and $9.92 per kg
33.05	* Aqueous distillates and aqueous solutions of essential oils, including such of those goods as are suitable for medicinal use	45%	27½%

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
33.06	* Perfumery, cosmetics and toilet preparations:
33.06.1	- Joss sticks.............................	Free	Free
33.06.2	- Bay rum and other perfumed spirit.............	27½%, and $0.98 per l	17½%, and $0.77 per l
33.06.3	- Shaving cream; preparations for cleaning artificial teeth and not commonly used for cleaning natural teeth	27½%	10%
33.06.4	- Eyebrow and other cosmetic pencils.............	12½%	Free
33.06.9	- Other:
33.06.91	- - Room deodorisers, being goods that but for note 2 to this Chapter would fall within item 38.11	The rate of duty set out in this column in the tariff classification that would apply to the goods but for note 2 to this Chapter	The rate of duty set out in this column in the tariff classification that would apply to the goods but for note 2 to this Chapter
33.06.99	- - Other...............................	45%	27½%

First Schedule—continued

Chapter 34—Soap, Organic Surface-Active Agents, Washing Preparations, Lubricating Preparations, Artificial Waxes, Prepared Waxes, Polishing and Scouring Preparations, Candles and Similar Articles, Modelling Pastes and “Dental Waxes”

Notes

1.The following goods do not fall within this Chapter:—

(a)separate chemically defined compounds;

(b)dentifrices, shaving creams and shampoos, containing soap or organic surface-active agents, being goods falling within item 33.06.

2.—(1.) For the purposes of item 34.01, “soap” means soap soluble in water.

(2.) Subject to the next succeeding sub-note, goods to which item 34.01 applies includes goods containing added abrasive powders, disinfectants, fillers or medicaments or other substances.

(3.) The last preceding sub-note does not apply in relation to goods containing abrasive powders which are put up in forms other than bars, cakes or moulded pieces or shapes.

(4.) Goods which, but for the last preceding sub-note to this note, would fall within item 34.01, fall within item 34.03.

3. In item 34.03, “petroleum oils” means oils referred to in note 3 to Chapter 27.

4. In item 34.04, “prepared waxes, not emulsified or containing solvents” means—

(a) mixtures of animal waxes, mixtures of vegetable waxes or mixtures of artificial waxes;

(b) mixtures of different classes of waxes, whether animal, vegetable, mineral or artificial; and

(c) mixtures of waxy consistency not emulsified or containing solvents, with a basis of one or more waxes, and containing fats, resins, mineral substances or other materials.

5. Waxes that fall within item 27.13, and separate animal waxes or separate vegetable waxes that are coloured but not otherwise prepared, do not fall within item 34.04.

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
34.01	* Soap; organic surface-active products and preparations for use as soap in the form of bars, cakes or moulded pieces or shapes, whether or not combined with soap	22½% or, if higher, $0.11 per kg	10%, or, if higher, $0.073 per kg
34.02	* Organic surface-active agents; surface-active preparations and washing preparations, whether or not containing soap:
34.02.1	- Goods being or based on ethylene oxide derivatives..	40%	30%
34.02.9	- Other................................	25%	15%
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:
34.03.1	- Grease...............................	17½%	10%
34.03.2	- Goods, in packs not exceeding 4.6 litres, not being goods falling within the last preceding sub-item	$0.095 per l	$0.053 per l
34.03.9	- Other................................	$0.016 per l	$0.011 per l
34.04	* Artificial waxes (including water-soluble waxes); prepared waxes, not emulsified or containing solvents:
34.04.1	- Artificial waxes; prepared artificial waxes:
34.04.11	- - Being or based on polyethylene glycols.........	40%	30%

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
34.04.12	- - Being or based on ethylene oxide derivatives, not being goods falling within paragraph 34.04.11; being or based on glycerol esters	25%	15%
34.04.19	- - Other...............................	7½%	Free
34.04.9	- Other................................		$0.013 per kg
34.05	* Polishes and creams for footwear, furniture or floors, metal polishes, scouring powders and similar preparations, other than prepared waxes falling within item 34.04:
34.05.1	- Polishes and creams for footwear, furniture or floors; metal polishes of a kind commonly used for domestic purposes	47½%	22½%
34.05.2	- Goods, not being goods falling within the last preceding sub-item, as follows:— (a) in bar form; (b) in liquid form in packs not exceeding 23 litres; or (c) in other forms in packs not exceeding 2.5 kilograms	7½%	10%
34.05.9	- Other................................	$0.026 per kg	Free
34.06	* Candles, tapers, night-lights and the like..........	$0.165 per kg	$0.11 per kg
34.07	* Modelling pastes (including those put up for children’s amusement and assorted modelling pastes); preparations of a kind known as dental wax or as dental impression compounds, in plates, horseshoe shapes, sticks and similar forms	7½%	Free

First Schedule—continued

Chapter 35—Albmninoidal Substances; Glues

Notes

1. The following goods do not fall within this Chapter:—

(a) protein substances put up as medicaments, being substances falling within item 30.03;

(b) gelatin postcards and other products of the printing industry falling within an item in Chapter 49;

(c) starch degradation products with a reducing sugar content, expressed as dextrose, exceeding 10 per centum calculated by reference to the total dry weight.

2. In item 35.05,”dextrins” means starch degradation goods having a reducing sugar content expressed as dextrose, not exceeding 10 per centum calculated by reference to the total dry weight.

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
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, $0.33 per kg	25%, or, if higher, $0.22 per kg
35.03.2	- Gelatin derivatives; isinglass	Free	Free
35.03.3	- Dry glues.............................	35%, or, if higher, $0.13 per kg	25%, or, if higher, $0.09 per kg
35.03.4	- Glues, not being goods falling within a preceding sub-item of this item	35%	25%
35.04	* Peptones and other protein substances and their derivatives; hide powder, whether or not chromed	7½%	Free
35.05	* Dextrins and dextrin glues; soluble or roasted starches; starch glues:
35.05.1	- Dextrins and dextrin glues..................	22½%	10%
35.05.2	- Starch glues............................	42½%	17½%
35.05.9	- Other................................	$0.055 per kg	$0.026 per kg
35.06	* Prepared glues not falling within any other item; goods suitable for use as glues, put up for sale by retail as glues in packages not exceeding a net weight of 1 kilogram:
35.06.1	- Glues derived from bones, hides, nerves, tendons or from similar goods, and fish glues:

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
35.06.11	- - Dry................................	35%, or, if higher, $0.13 per kg	25%, or, if higher, $0.09 per kg
35.06.19	- - Other...............................	35%	25%
35.06.2	- Of artificial plastic materials and resins or of cellulosic derivatives of a kind falling within an item in Chapter 39, not being goods put up for retail sale in packs not exceeding a net weight of 1 kilogram	30%	20%
35.06.9	- Other................................	42½%	17½%

First Schedule—continued

Chapter 36—Explosives; Pyrotechnic Products; Matches; Pyrophoric Alloys; Certain Combustible Preparations

Notes

1. Separate chemically defined compounds, other than those described in paragraph (a), (b) or (c) of the next succeeding note, do not fall within this Chapter.

2. In item 36.08, “other combustible preparations and products” means—

(a) metaldehyde, hexamethylenetetramine or similar substances, put up in tablets, sticks or other forms for use as fuels;

(b) fuels with a basis of alcohol, or similar prepared fuels, in solid or semi-solid form;

(c) liquid fuels of a kind used in mechanical lighters, in containers of a capacity not exceeding 300 cubic centimetres; or

(d) resin torches, firelighters and the like, not being goods referred to in the last preceding note.

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 that result is a whole number and a fraction—the next higher whole number.

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
36.01	* Propellent powders.........................	7½%	Free
36.02	* Prepared explosives, other than propellent powders....	5%	Free
36.03	* Mining, blasting and safety fuses................	$0.002 per m	$0.001 per m
36.04	* Percussion and detonating caps; igniters; detonators	7½%	Free
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	$0.78 per gross of boxes, and an amount per gross of boxes ascertained in accordance with note 4 to this Chapter if

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
		the number of matches in each box is not less than 71	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 l000 matches	$0.117 per l000 matches
36.06.99	- - Other...............................	$0.104 per l000 matches	$0.092 per l000 matches
36.07	* Ferro-cerium and other pyrophoric alloys in all forms.	35%	20%
36.08	* Other combustible preparations and products.......	22½%	10%

First Schedule—continued

Chapter 37—Photographic and Cinematographic Goods

Notes

1. Waste or scrap materials do not fall within this Chapter.

2. Goods do not fall within item 37.08 unless they are—

(a) chemical products mixed or compounded for photographic use; or

(b) unmixed substances suitable for photographic use and put up in measured portions or put up for sale by retail in a form ready for use.

3. Photographic pastes and gums, and varnishes and similar products, do not fall within item 37.08.

4. For the purposes of this Chapter, the length of a film with more than one series of exposures across the width of the film shall be deemed to be the total of the lengths of each of the series of exposures.

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
37.01	* Photographic plates and film in the flat, sensitised, unexposed, of any material other than paper, paperboard or cloth	17½%	10%
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 1.68 metres in length	17½%	10%
37.02.4	- Perforated, not greater than 16 millimetres in width	17½%	12½%
37.02.9	- Other...............................	17½%	17½%
37.03	* Sensitised paper, paperboard and cloth, unexposed or exposed but not developed:
37.03.1	- In bulk rolls, other than paper of a kind used in the production of heliographic prints, blue prints and like prints	7½%	Free
37.03.9	- Other...............................	17½%	10%
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 man 9.5 millimetres in width	Free	Free
37.04.2	- Perforated film of an advertising character.......	37½%	22½%
37.04.9	- Other...............................	17½%	10%
37.05	* Plates, imperforated film and perforated film (other than cinematograph film), exposed and developed, negative or positive:

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
37.05.1	- Negative..............................	Free	Free
37.05.2	- Lantern slides and film strip transparencies; stereoscopic views	37½%	15%
37.05.9	- Other................................	47½%	30%
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%
37.07	* Other cinematograph film, exposed and developed, whether or not incorporating sound track, negative or positive:
37.07.1	- Films, as prescribed by by-law, as follows:—Educational films, children’s films, films of a scenic, tourist or travel nature produced or issued by or on behalf of governmental or travel authorities, films exposed outside Australia by persons domiciled in Australia or by film producing companies registered in Australia, and films not greater than 9.5 milimetres in width	Free	Free
37.07.2	- Negative films and films imported for copying or intended to be used for purposes of copying, in widths greater than 9.5 millimetres, being films of a topical, scenic or travel nature or the like, or being serial films or being complete films not exceeding 610 metres, and not being films composed of scenes from feature films	$0.108 per m	Free
37.07.3	- Of an advertising character..................	37½%	22½%
37.07.4	- Not greater than 9.5 millimetres in width.........	$0.039 per m	$0.026 per m
37.07.5	- Greater than 9.5 millimetres in width, for exhibition purposes and not intended for copying	$0.164 per m	$0.056 per m
37.07.9	- Other................................	$0.246 per m	$0.026 per m
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

First Schedule—continued

Chapter 38—Miscellaneous Chemical Products

Notes

1. The following goods do not fall within this Chapter:—

(a) separate chemically defined elements or compounds, other than—

(i) goods falling within item 38.01;

(ii) goods falling within item 38.11;

(iii) goods falling within item 38.17; or

(iv) goods specified in paragraph (a), (c), (d) or (f) of the next succeeding note;

(b) mixtures of chemicals and foodstuffs of a kind used in the preparation of human foodstuffs;

2. The following goods fall within item 38.19, and do not fall within any other item:—

(a) cultured crystals (other than optical elements) weighing not less than 2.5 grams each, of magnesium oxide or of the halides of the alkali or of the alkaline-earth metals;

(b) fusel oil;

(d) stencil correctors put up in packs for sale by retail;

(e) seger cones and other fusible ceramic firing testers; (f) plasters specially prepared for use in dentistry;

(g) chemical elements falling within an item in Chapter 28 doped for use in electronics, in the form of discs, wafers or similar forms, whether or not polished and whether or not coated with a uniform epitaxial layer.

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
38.01	* Artificial graphite; colloidal graphite, other than suspensions in oil:
38.01.1	- Artificial graphite in powder, flake or similar form; colloidal graphite	12½%	Free
38.01.2	- Of a kind used solely or principally for non-electrical purposes, not being goods falling within sub-item 38.01.1	Free	Free
38.01.9	- Other................................	27½%	17½%
38.02	* Animal black, including spent animal black	Free	Free
38.03	* Activated carbon (whether decolourising, depolarising or absorbent); activated diatomite, activated clay, activated bauxite and other activated natural mineral products	Free	Free
38.04	* Ammoniacal gas liquors and spent oxide produced in coal gas purification	Free	Free
38.05	* Tall oil:
38.05.1	- Crude................................	Free	Free
38.05.9	- Other................................	40%	40%
38.06	* Concentrated sulphite lye....................	Free	Free
38.07	* Spirits of turpentine and other terpenic solvents produced by the distillation or other treatment of coniferous woods; crude dipentene; sulphite turpentine; pine oil, other than oil not rich in terpineol	Free	Free
38.08	* Rosin and resin acids, and derivatives thereof other than ester gums falling within item 39.05; rosin spirit and rosin oils:

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
38.08.1	- Rosin spirit and rosin oils...................	$0.015 per l	$0.01 per l
38.08.2	- Rosin and resin acids and their salts, maleic modified	40%	30%
38.08.3	- Salts of rosin and resin acids, not being goods falling within sub-item 38.08.2	25%	15%
38.08.9	- Other................................	Free	Free
38.09	* Wood tar; wood tar oils (other than composite solvents and thinners falling within item 38.18); wood creosote; wood naphtha; acetone oil	Free	Free
38.10	* Vegetable pitch of all kinds; brewers’ pitch and similar compounds based on rosin or on vegetable pitch; foundry core binders based on natural resinous products	Free	Free
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
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) tetramethylthiuramdisulphide; (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) 2,4-dichlorophenoxyacetic acid, its salts or esters; (c) 2,4,5-trichlorophenoxyacetic acid, its salts or esters; (d) dichlorodiphenyldichloroethane, pentachlorophenol, sodium pentachlorophenoxide, combined or separate; or (e) tetrachloronitroanisole, trichloronitroanisole, trichl-oronitromethoxybenzene, combined or separate, not being mosquito spirals and coils or fly-papers	40%	30%

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
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 or dichlorodiphenyltrichloro-ethane	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	$0.026 per kg	$0.013 per kg
38.12.3	- Opacifying preparations of a kind used solely or principally for delustring man-made fibres	37½%, or, if higher, $0.015 per kg	17½%, or, if higher, $0.009 per kg
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
38.12.93	- - Goods, as follows, 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
38.13	* Pickling preparations for metal surfaces; fluxes and other auxiliary preparations for soldering, brazing or welding; soldering, brazing or welding powders and pastes consisting of metal and other materials; preparations of a kind used as cores or coatings for welding rods and electrodes	27½%	12½%
38.14	* Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and similar prepared additives for mineral oils:
38.14.1	- Based on salts of naphthenic add..............	25%	15%

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
38.14.2	- Anti-knock preparations based on tetraethyl-lead or tetrametbyl-lead	17½%	10%
38.14.9	- Other.................................	7½%	Free
38.15	* Prepared rubber accelerators:
38.15.1	- With a basis of one or more of the following:— (a) dibenzothiazolyl disulphide; (b) mercaptobenzothiazole; (c) zinc mercaptobenzothiazole; (d) N-cyclohexylbenzothiazole-sulphenamide; (e) N-octylbenzothiazole-sulphenamide; (f) N-oxydiethylenebenzothiazoIe-sulphenamide	40%	30%
38.15.2	- With a basis of one or more of the following:— (a) zinc dialkyldithiocarbamates; (b) tetramethylthiuram disulphide; (c) tetramethylthiuram monosulphide; (d) di-o-tolylguanidine; (e) diphenylguanidine; (f) condensates, being reaction products of ethyl chloride with formaldehyde and ammonia	25%	15%
38.15.9	- Other.................................	7½%	Free
38.16	* Prepared culture media for development of micro-organisms	35%	20%
38.17	* Preparations and charges for fire-extinguishers; charged fire-extinguishing grenades:
38.17.1	- Preparations in bulk, that is to say, not put up as charges or in measured quantities for use as a charge or part of a charge:
38.17.11	- - Preparations for the production of foam; preparations with a basis of sodium hydrogen carbonate	35%	12½%
38.17.19	- - Other................................	7½%	Free
38.17.9	- Other.................................	50%	27½%
38.18	* Composite solvents and thinners for varnishes and similar products:
38.18.1	- Liquid removers for varnishes and similar products	$0.06 per l	$0.03 per l
38.18.9	- Other.................................	37½%	17½%
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:

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
38.19.1	- Goods, as follows:— (a) oils; (b) fusel oil; (c) alkylsulphonic esters of phenol, of cresol or of phenol and cresol for use in vinyl asbestos floor coverings; (d) polyethoxylated ethanolamines; (c) ethylene glycol monomethyl ether esters of by-productacids derived from the manufacture of nylon; (f) triethylene glycol monomethyl ether esters of byproduct acids derived from the manufacture of nylon:
38.19.11	- - Oils; fusel oil..........................	$0.016 per l	$0.01 per l
38.19.19	- - Other...............................	40%	32½%
38.19.2	- Goods, as follows:— (a) carbonaceous pastes for electrodes; (b) refractory cements and castables; (c) case-hardening preparations; (d) preparations for waterproofing cement; (e) piezo-electric crystals	47½%	17½%
38.19.3	- Goods, as follows:— (a) carbon blocks, plates, bars and similar semi-manufactures, 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 semi-manufactures, 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	$0.386 per kg, and 12½%	$0.386 per kg
38.19.52	- - Food preservatives......................	30%	12½%

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
38.19.6	- Goods, as follows:— (a) alkylaryl hydrocarbons of a kind suitable for use in the manufacture of surface-active agents; (b) alkylaryl sulphonic acids of a kind suitable for use in the manufacture of surface-active agents; (c) goods known as lead sub-oxide that are the product of incomplete calcination of lead and consist of lead monoxide and elemental lead; (d) epoxidised aliphatic monoacids containing not less than 8 and not more than 22 carbon atoms and their esters; (e) salts and esters of aliphatic monoacids in which any aliphatic acid component contains not less than 8 and not more than 22 carbon atoms; (f) salts of naphthenic acids; (g) mixed glycerol esters; (h) phenol monosulphonic acids; (i) phenol disulphonic acids; (j) 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; or (iv) diphenylamine with acetone; (k) 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	25%	15%
38.19.7	- Goods, as follows:— (a) styrenated phenol; (b) mixed polyethylene glycols; (c) mixed ethanolamines	40%	30%
38.19.8	- Diagnostic or laboratory reagents and test kits; other products that are not chemically defined and that are not mixtures:
38.19.81	- - Diagnostic or laboratory reagents and test kits; other products that are not chemically defined and that are not mixtures, when put up for retail sale	22½%	10%
38.19.82	- - Products that are not chemically defined and that are not mixtures, when not put up for retail sale	7½%	Free
38.19.9	- Other:

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
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%
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

First Schedule—continued

DIVISION VII.

ARTIFICIAL RESINS AND PLASTIC MATERIALS, CELLULOSE ESTERS AND ETHERS, AND ARTICLES THEREOF; RUBBER, SYNTHETIC RUBBERS, FACTICE, AND ARTICLES THEREOF

Chapter 39—Artificial Resins and Plastic Materials, Cellulose Esters and Ethers; Articles Thereof

Notes

1. The following goods do not fall within this Chapter:—

(a) stamping foils falling within item 32.09; (b) goods falling within item 34.04;

(d) goods falling within item 42.01 or 42.02;

(e) plaits, wickerwork and other goods falling within an item in Chapter 46;

(f) goods falling within an item in Division XI;

(g) footwear, headgear, umbrellas, sunshades, walking-sticks, whips, riding-crops, fans and parts therefor and other goods falling within an item in Division XII;

(h) goods falling within item 71.16;

(i) goods falling within an item in Division XVI;

(j) parts for vehicles or aircraft falling within an item in Division XVII;

(k) optical elements of artificial plastics, spectacle frames, drawing instruments and other goods fallingwithin an item in Chapter 90;

(l) goods falling within an item in Chapter 91;

(m) goods falling within an item in Chapter 92;

(n) goods falling within an item in Chapter 94;

(o) goods falling within an item in Chapter 96;

(p) goods falling within an item in Chapter 97;

(q) goods falling within an item in Chapter 98.

2. Goods do not fall within item 39.01 or 39.02 unless the goods are of a kind that are produced by chemical synthesis and answer to one of the following descriptions:—

(a) artificial plastics including artificial resins;

(b) silicones;

3. Goods do not fall within an item included in items 39.01 to 39.06 (inclusive) unless they are in one of the following forms:—

(a) liquid or pasty, including emulsions, dispersions and solutions (but not including solutions in which the weight of the volatile organic solvent exceeds 50 per centum of the weight of the solution);

(b)blocks, lumps, powders (including moulding powders), granules, flakes and similar bulk forms;

(d)seamless tubes, rods, sticks and profile shapes, not worked, or not worked otherwise than surface-worked ;

(e) plates, sheets, film, foil and strip (not being goods to which, by application of note 4 to Chapter 51, item 51.02 applies) whether or not printed or otherwise surface-worked, but not cut to shape or otherwise worked, and articles of rectangular shape cut therefrom but not further worked;

(f) waste and scrap.

4. In sub-item 39.01.3, 39.02.3 or 39.03.3, “coated” in relation to goods includes laminated goods.

5. In paragraphs 39.01.11, 39.02.11 and 39.03.11 and sub-item 39.05.1, “adhesives” means goods that consist of a mixture of two or more ingredients where the presence of more than one of those ingredients is essential to give adhesive properties to the goods.

6. In this Chapter, “bulk forms” means goods in liquid or pasty forms (including emulsions, dispersions and solutions), blocks, lumps, powders (including moulding powders), granules, flakes and similar forms.

7. In this Chapter, “profile shapes” means monofil, tubes, rods, sticks and similar shapes whether or not surface-worked but not otherwise worked.

8. In this Chapter, “planar” means plates, sheets, strip, film, roll film and foil, whether or not printed or otherwise surface-worked but not cut to shape or otherwise worked, and articles of rectangular shape cut therefrom but not further worked.

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate

39.01	* Condensation, polycondensation and polyaddition products, whether or not modified or polymerised, and whether or not linear (including phenoplasts, aminoplasts, alkyds, polyallygl esters and other unsaturated polyesters, silicones):
39.01.1	- Bulk forms; waste and scrap:
39.01.11	- - Adhesives.............................	30%	20%
39.01.12	- - Goods— (a) of aminoplasts; (b) of phenoplasts; (c) of polyethylene glycols; (d) of the alkyd type; (e) of the modified resin ester type; (f) of the epoxy type; (g) being brake fluids, being, or having as a basis, a substance that is an ethylene oxide derivative; (h) being ethers or esters of polyethylene glycols; or (i) being ethers or esters of ethylene oxide-propylene oxide condensates derived primarily from ethylene oxide, not being adhesives	40%	30%
39.01.13	- - Goods of the silicone type, not being adhesives:
39.01.131	- - - Silicone grease.........................	40%	32½%
39.01.132	- - - Silicone fluids.........................	40%	40%, less $0.005 per l
39.01.139	- - - Other...............................	40%	40%
39.01.14	- - Goods of the unsaturated polyester type, not being adhesives	25%	15%
39.01.15	- - Polyols, as defined by by-law:
39.01.151	- - - Polymers of ethylene oxide with a molecular weight greater than 20000; ethylene oxide-propylene oxide condensates derived primarily from ethylene oxide	40%	40%
39.01.159	- - - Other...............................	Free	Free
39.01.19	- - Other................................	7½%	Free
39.01.2	- Laminated rigid sheets and strip of a kind commonly used for wall panelling	40%	20%
39.01.3	- Planar forms, not being goods falling within a preceding sub-item of this item, being textile fabrics (other than felt or bonded fibre fabrics) coated or covered on both sides with a product or products of a composition specified in an item (but not a sub-item) of this Chapter not being coatings or coverings which are capable of being seen, on both sides, with the naked eye otherwise than by a change of colour:

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate

39.01.31	- - The coating or covering on each side not being capable of being seen with the naked eye otherwise than by a change of colour	The rate of duty set out in this column in the tariff classification that would apply to the goods if they were an uncoated, uncovered textile fabric of the same weight per m2 as the goods and of the same composition, width and construction as the textile fabric in the goods, or, if there are two or more textile fabrics in the goods, as the textile fabric in the goods that has a greater weight than each other textile fabric in the goods	The rate of duty set out in this column, in the tariff classification that would apply to the goods if they were an uncoated, uncovered textile fabric of the same weight per m2 as the goods and of the same composition, width and construction as the textile fabric in the goods, or, if there are two or more textile fabrics-in the goods, as the textile fabric in the goods that has a greater weight than each other textile fabric in the goods
39.01.32	- - The coating or covering on one side being capable of being seen with the naked eye otherwise than by a change of colour	The rate of duty set out in this column in the tariff classification that would apply to the goods if they were a coated textile fabric falling within item 59.08, coated with the coating or covering on the goods that gives the goods their essential character and that is capable of being seen	The rate of duty set out in this column in the tariff classification that would apply to the goods if they were a coated textile fabric falling within item 59.08, coated with the coating or covering on the goods that gives the goods their essential character and that is capable of being seen

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate


		with the naked eye otherwise than by a change of colour	with the naked eye otherwise than by a change of colour

39.01.4	- Goods, not being goods falling within a preceding sub-item of this item, as follows:— (a) planar forms of silicone reinforced with or containing glass fibre or glass fibre fabric; (b) profile shapes and planar forms of materials, other than silicone, reinforced with or containing glass fibre or glass fibre fabric; or (c) profile shapes and planar forms of phenoplasts:

39.01.41	- - Of silicone............................	30%	30%
39.01.49	- - Other................................	30%	20%
39.01.5	- Planar forms of polyester coated with an adhesive, not being goods falling within sub-item 39.01.2 or 39.01.4	25%	15%
39.01.6	- Profile shapes of polyamides or of polyurethane, not being goods falling within sub-item 39.01.4	15%	7½%
39.01.7	- Planar forms of polyurethane, not being goods falling within sub-item 39.01.2 or 39.01.4	15%	5%
39.01.8	- Profile shapes and planar forms of the silicone type, not being goods falling within sub-item 39.01.2 or 39.01.3	Free	Free
39.01.9	- Profile shapes and planar forms of other materials...	7½%	Free
39.02	* Polymerisation and copolymerisation products (including polyethylene, polytetrahaloethylenes, polyisobutylene, polystyrene, polyvinyl chloride, polyvinyl acetate, polyvinyl chloroacetate and other polyvinyl derivatives, polyacrylic and polymethacrylic derivatives, coumarone-indene resins):
39.02.1	- Bulk forms; waste and scrap:
39.02.11	- - Adhesives.............................	30%	20%
39.02.12	- - Goods of polyethylene having a density at 23° Celsius of not less than 0.941 gram per millilitre, not being adhesives	60%	50%
39.02.13	- - Goods— (a) of the coumarone-indene type; (b) of the cyclopentadiene copolymer type; (c) of the petroleum resin type; (d) of the propylene type; (e) of the styrene type; (f) of the vinyl or vinylidene type; or (g) of the ethylene type, not being goods falling within paragraph 39.02.11 or 39.02.12	40%	30%

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate

39.02.14	- - Goods of the acrylic type, not being adhesives.........	25%	15%
39.02.15	- - Goods of polyisobutylene, not being adhesives........	Free	Free
39.02.19	- - Other....................................	7½%	Free
39.02.2	- Floor and wall coverings; sausage casings:
39.02.21	- - Floor and wall coverings.......................	45%	35%
39.02.22	- - Sausage casings.............................	Free	Free
39.02.3	- Planar forms, not being goods falling within a preceding sub-item of this item, being textile fabrics (other than felt or bonded fibre fabrics) coated or covered on both sides with a product or products of a composition specified in an item (but not a sub-item) of this Chapter not being coatings or coverings which are capable of being seen on both sides with the naked eye otherwise than by a change of colour:
39.02.31	- - The coating or covering on each side not being capable of being seen with the naked eye otherwise than by a change of colour	The rate of duty set out in this column in the tariff classification that would apply to the goods if they were an uncoated, uncovered textile fabric of the same weight per m2 as the goods and of the same composition, width and construction as the textile fabric in the goods, or, if there are two or more textile fabrics in the goods, as the textile fabric in the goods that has a greater weight than each other textile fabric in the goods	The rate of duty set out in this column) in the tariff classification that would apply to the goods if they were an uncoated, uncovered textile fabric of the same weight per m2 as the goods and of the same composition, width and construction as the textile fabric in the goods, or, if there are two or more textile-fabrics in the goods, as the textile fabric in the goods that has a greater weight than each other textile fabric in the goods

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
39.02.32	- - The coating or covering on one side being capable of being seen with the naked eye otherwise than by a change of colour	The rate of duty set out in this column in the tariff classification that would apply to the goods if they were a coated textile fabric falling within item 59.08, coated with the coating or covering on the goods that gives the goods their essential character and that is capable of being seen with the naked eye otherwise than by a change of colour	The rate of duty set out in this column in the tariff classification that would apply to the goods if they were a coated textile fabric falling within item 59.08, coated with the coating or covering on the goods that gives the goods their essential character and that is capable of being seen with the naked eye otherwise than by a change of colour
39.02.4	- Planar forms of the vinyl type having a value for duty not exceeding $0.661 per kilogram viz.:— (a) corrugated; or (b) plasticised but not coated with an adhesive, not being goods falling within sub-item 39.02.2 or 39.02.3	$0.265 per kg	$0.265 per kg, less 10%
39.02.5	- Planar forms (not being goods falling within a preceding sub-item of this item) and profile shapes, of the vinyl type:
39.02.51	- - Profile shapes..............................	40%	40%
39.02.52	- - Planar forms...............................	40%	30%
39.02.6	- Planar forms (not being goods falling within a preceding sub-item of this item) and profile shapes, of— (a) the ethylene type; (b) the propylene type; or (c) the tetrafluoroethylene type:
39.02.61	- - Planar forms of the ethylene type, not coated with an adhesive and having a value for duty not exceeding $0.589 per kilogram	$0.18 per kg	$0.18 per kg, less 10%
39.02.62	- - Profile shapes; planar forms of the propylene type or the tetrafluoroethylene type	30%	22½%
39.02.69	- - Other....................................	30%	20%
39.02.7	- Planar forms (not being goods falling within a preceding sub-item of this item) and profile shapes, of the styrene type:
39.02.71	- - Planar forms...............................	20%	10%
39.02.72	- - Profile shapes..............................	20%	7½%

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate

39.02.8	- Planar forms (not being goods falling within a preceding sub-item of this item) and profile shapes, of the acrylic type	15%	7½%
39.02.9	- Other:
39.02.91	- - Profile shapes and planar forms of the polyisobutylene type; profile shapes of the vinylidene type supported by, laminated with, or containing, textile or glass fibre fabric	Free	Free
39.02.99	- - Other................................	7½%	Free
39.03	* Regenerated cellulose; cellulose nitrate, cellulose acetate and other cellulose esters, cellulose ethers and other chemical derivatives of cellulose, plasticised or not; vulcanised fibre:
39.03.1	- Bulk forms; waste and scrap:
39.03.11	- - Adhesives.............................	30%	20%
39.03.12	- - Moulding compounds of cellulose acetate butyrate, not being adhesives	25%	20%
39.03.13	- - Goods of— (a) cellulose acetate or cellulose acetate butyrate; or (b) cellulose nitrate having a nitrogen content of not less than 12½%, for use as, or in the manufacture of, explosives, not being goods falling within paragraph 39.03.11 or 39.03.12	5%	Free
39.03.14	- - Goods of cellulose nitrate, not being adhesives, collodions or goods falling within paragraph 39.03.13	40%	35%
39.03.15	- - Collodions; goods of— (a) carboxymethylcellulose; (b) hydroxyethyl ethylcellulose; (c) hydroxyethyl methylcellulose; (d) hydroxypropyl methylcellulose; (e) methylcellulose; (f) methylethylcellulose, propyleneglycol methylcellulose; (g) sodium carboxymethylcellulose; (h) sodium carboxymethylhydroxyethylcellulose; or (i) celluloid, not being adhesives	7½%	Free
39.03.16	- - Goods of hydroxyethylcellulose, not being adhesives	40%	30%
39.03.19	- - Other................................	Free	Free
39.03.2	- Laminated rigid sheets and strip of a kind commonly used for wall panelling; sausage casings:
39.03.21	- - Laminated rigid sheets and strip of a kind commonly used for wall panelling	40%	20%
39.03.22	- - Sausage casings.........................	Free	Free

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate

39.03.3	- Planar forms, not being goods falling within a preceding sub-item of this item, being textile fabrics (other than felt or bonded fibre fabrics) coated or covered on both sides with a product or products of a composition specified in an item (but not a sub-item) of this Chapter not being coatings or coverings which are capable of being seen on both sides with the naked eye otherwise than by a change of colour:
39.03.31	- - The coating or covering on each side not being capable of being seen with the naked eye otherwise than by a change of colour	The rate of duty set out in this column in the tariff classification that would apply to the goods if they were an uncoated, uncovered textile fabric of the same weight per m2 as the goods and of the same composition, width and construction as the textile fabric in the goods, or, if there are two or more textile fabrics in the goods, as the textile fabric in the goods that has a greater weight than each other textile fabric in the goods	The rate of duty set out in this column in the tariff classification that would apply to the goods if they were an uncoated, uncovered textile fabric of the same weight per m2 as the goods and of the same composition, width and construction as the textile fabric in the goods, or, if there are two or more textile fabrics in the goods, as the textile fabric in the goods that has a greater weight than each other textile fabric in the goods
39.03.32	- - The coating or covering on one side being capable of being seen with the naked eye otherwise than by a change of colour	The rate of duty set out in this column in the tariff classification that would apply to the goods if they were a coated textile fabric falling within item 59.08, coated with the coating or covering on the goods that gives the goods their essential	The rate of duty set out in this column in the tariff classification that would apply to the goods if they were a coated textile fabric falling within item 59.08, coated with the coating or covering on the goods that gives the goods their essential

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate


		character and that is capable of being seen with the naked eye otherwise than by a change of colour	character and that is capable of being seen with the naked eye otherwise than by a change of colour
39.03.4	- Profile shapes of cellulose acetate or of cellulose acetate butyrate	15%	5%
39.03.5	- Planar forms— (a) of cellulose acetate or cellulose acetate butyrate, coated with an adhesive; or (b) of non-cellular regenerated cellulose being goods that— (i) are coated with an adhesive; (ii) are coated with polymers or copolymers of the ethylene type; or (iii) are printed or embossed, not being goods falling within sub-item 39.03.2 or 39.03.3	25%	15%
39.03.6	- Profile shapes of celluloid; planar forms, as follows:— (a) coated with an adhesive; (b) unsensitised prepared positive transfer media of a kind used for the photo-copying of documents by the image transfer process; (c) of celluloid; (d) of cellulose acetate; (e) of cellulose acetate butyrate; or (f) of non-cellular regenerated cellulose, not being goods falling within sub-item 39.03.2, 39.03.3 or 39.03.5	7½%	Free
39.03.9	- Other.....................................	Free	Free
39.04	* Hardened proteins, including hardened casein and hardened gelatin:
39.04.1	- Sausage casings..............................	Free	Free
39.04.9	- Other.....................................	7½%	Free
39.05	* Natural resins modified by fusion; artificial resins obtained by esterification of natural resins or of resinic acids; chemical derivatives of natural rubber, including chlorinated rubber, rubber hydrochloride, oxidised rubber, cyclised rubber:
39.05.1	- Adhesives.................................	30%	20%
39.05.2	- Ester gums, not being adhesives...................	40%	30%
39.05.9	- Other.....................................	Free	Free
39.06	* Other high polymers, artificial resins and artificial plastic materials, including alginic acid, its salts and esters; linoxyn:
39.06.1	- Starches modified by etherification or esterification......	$0.055 per kg	$0.026 per kg

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate

39.06.2	- Alginic acid, its salts and esters; other high polymers derived from alginic acid	37½%	30%
39.06.3	- Heparin...................................	7½%	Free
39.06.9	- Other.....................................	Free	Free
39.07	* Goods made of materials of a kind described in an item included in items 39.01 to 39.06 (inclusive):
39.07.1	- Goods, not being goods falling within a succeeding sub-item in this item:
39.07.11	- - Goods, as follows:— (a) goods of polymers or copolymers, of the vinyl chloride type; (b) goods of polymers or copolymers, of the styrene type; (c) goods of phenoplasts or aminoplasts; (d) goods of epoxy resins; (e) pilches; (f) coats, including overcoats; (g) blinds; (h) curtains; (i) air mattresses; (j) wading pools; (k) bags other than of ethylene polymers or copolymers or of regenerated cellulose; or (l) reels, spools, cassettes, cartridges and like supports for recording media, for tape recorders or reproducers, photographic cameras or projectors and the like	40%	30%
39.07.12	- - Goods, as follows:— (a) goods of polymers or copolymers, of the ethylene type; or (b) goods of polymers or copolymers, of the propylene type	30%	20%
39.07.19	- - Of other materials...........................	20%	10%
39.07.2	- Goods, as follows:— (a) bags of polymers or copolymers, of the ethylene type, having a value not exceeding $0.734 per kilogram; (b) pilches having a value not exceeding $0.175 each; (c) coats, including overcoats, having a value not exceeding $1.25 each; (d) curtains having a value not exceeding $0.30 per square metre; (e) blinds having a value not exceeding $0.60 per square metre; (f) air mattresses having a value not exceeding $0.75 each; (g) wading pools having a value not exceeding $1.25 each; (h) sausage casings; or (i) floor coverings; wall coverings, being tiles none of which exceeds 2581 square centimetres in area:
39.07.21	- - Bags....................................	$0.22 per kg	$0.22 per kg, less 10%
39.07.22	- - Pilches...................................	$0.07 each	$0.07 each, less 10%

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate

39.07.23	- - Coats, including overcoats..................	$0.50 each	$0.50 each, less 10%
39.07.24	- - Curtains..............................	$0.12 per m2	$0.12 per m2, less 10%
39.07.25	- - Blinds...............................	$0.24 per m2	$0.24 per m2, less 10%
39.07.26	- - Air mattresses..........................	$0.30 each	$0.30 each, less 10%
39.07.27	- - Wading pools..........................	$0.50 each	$0.50 each, less 10%
39.07.28	- - Sausage casings.........................	Free	Free
39.07.29	- - Floor coverings; wall coverings...............	45%	35%
39.07.3	- Goods made of planar forms of a kind that fall within sub-item 39.01.3, 39.02.3 or 39.03.3	The rate of duty set out in this column in the tariff classification that would apply to the goods if the textile fabric of which they are made was not coated or covered with a product or products of a composition specified in an item of this Chapter	The rate of duty set out in this column in the tariff classification that would apply to the goods if the textile fabric of which they are made was not coated or covered with a product or products of a composition specified in an item of this Chapter

First Schedule—continued

Chapter 40—Rubber, Synthetic Rubber, Factice, and Articles thereof

Notes

1. In this Schedule, unless the contrary intention appears, “rubber” means any of the following substances, whether or not vulcanised or hardened:—

(a) natural rubber;

(b) balata;

(d) synthetic rubber;

(e) factice derived from oils;

(f) any substance referred to in a preceding paragraph of this note, when reclaimed.

2.—(1.) Subject to the next succeeding sub-note, the following goods do not fall within this Chapter:—

(a) knitted or crocheted fabric and goods made thereof that are elastic or rubberised (other than transmission, conveyor or elevator belts or belting of rubberised, knitted or crocheted fabric falling within item 40.10) and other elastic fabric and goods made thereof;

(b) textile hosepiping and similar textile tubing that is internally coated or lined with rubber;

(c) woven textile fabrics (other than goods falling within item 40.10) that are impregnated, coated, covered or laminated with rubber and that—

(i) weigh not more than 1.5 kilograms per square metre; or

(ii) weigh more than 1.5 kilograms per square metre and contain more than 50 per centum by weight of textile material,

and articles of those fabrics;

(d) felt that is impregnated or coated with rubber and contains more than 50 per centum by weight of textile material, and articles thereof;

(e) bonded fibre fabrics and similar bonded yarn fabrics, that are impregnated or coated with rubber, or in which rubber forms the bonding substance, irrespective of their weight per square metre, and articles thereof;

(f) fabrics that are composed of parallel textile yarns agglomerated with rubber, irrespective of their weight per square metre, and articles thereof.

(2.) The last preceding sub-note does not apply in relation to plates, sheets or strip of expanded, foam or sponge rubber, combined with textile fabric solely for reinforcing purposes, or goods made thereof.

(3.) Plates, sheets and strip referred to in the last preceding sub-note, and goods made thereof, that fall within an item in this Chapter do not fall within any item in another Chapter.

3. The following goods do not fall within this Chapter:—

(a) goods falling within an item in Chapter 64;

(b) goods falling within an item in Chapter 65;

(c) mechanical or electrical appliances and parts therefor (including electrical goods of all kinds) that are of hardened rubber and fall within an item in Division XVI;

(d) goods falling within an item in Chapter 90, 92, 94 or 96;

(e) goods (other than sports gloves or goods falling within item 40.11) falling within an item in Chapter 97;

(f) goods falling within an item in Chapter 98.

4. In note 1 to this Chapter and in items 40.02, 40.05 and 40.06, “synthetic rubber” means—

(a) unsaturated synthetic substances which can be irreversibly transformed into non-thermoplastic substances by vulcanisation with sulphur and that when so vulcanised as well as may be (without the addition of any substances such as plasticisers, fillers or reinforcing agents not necessary for the cross-linking), can produce substances that, at a temperature between 18 and 29 degrees Celsius, will not break on being extended to three times their original length and, after being extended to twice their original length, will return within a period of five minutes, to a length not greater than one and one half times their original length;

(b) thioplasts; or

(c) natural rubber modified by grafting or mixing with artificial plastic material, de-polymerised natural rubber and mixtures of unsaturated synthetic substances with saturated synthetic high polymers, being rubber that complies with the requirements concerning vulcanisation, elongation and recovery set out in paragraph (a) of this note.

5.—(1.) The following goods do not fall within item 40.01 or 40.02:—

(a) natural or synthetic rubber latex (including pre-vulcanised rubber latex) compounded with vulcanising agents or accelerators, fillers or reinforcing agents, plasticisers, colouring matter added other than solely for the purpose of identification, or with any other substance, not being latex that has been simply stabilised or concentrated or thermosensitive or electro-positive latex;

First Schedule—continued

(b) rubber that has been compounded with carbon black (with or without the addition of mineral oil) or with silica (with or without the addition of mineral oil) before coagulation or with any substance after coagulation;

(c) mixtures of any of the goods referred to in a paragraph of note 1 to this Chapter, whether or not compounded with any other substance.

(2.) For the purposes of item 40.01, natural rubber latex shall not, by reason only that it—

(a) has been stabilised or concentrated; or

(b) is thermosensitive or electro-positive,

be deemed not to be natural rubber latex.

(3.) For the purposes of item 40.02, synthetic rubber latex shall not, by reason only that it—

(a) has been stabilised or concentrated; or

(b) is thermosensitive or electro-positive,

be deemed not to be synthetic rubber latex.

6. Thread that is wholly of vulcanised rubber and of which any cross-sectional dimension exceeds 5 millimetres falls within item 40.08 and does not fall within any other item.

7. In item 40.10, a reference to belts or belting of vulcanised rubber shall be read as including belts or belting made of textile fabric impregnated, coated, covered or laminated with rubber or made of textile yarn or cord impregnated or coated with rubber.

8.—(1.) In item 40.06, a reference to unvulcanised rubber latex shall be read as including a reference to pre-vulcanised rubber latex.

(2.) For the purposes of items 40.07, 40.08, 40.09, 40.10, 40.12, 40.13 and 40.14 the following substances (whether or not they have been vulcanised) shall be deemed to be vulcanised rubber:—

(a) balata, gutta-percha and similar natural gums;

(b) factice derived from oils;

(3.) For the purposes of item 40.11, goods referred to in a paragraph of the last preceding sub-note shall be deemed to be rubber.

9.—(1.) In items 40.05, 40.08 and 40.15, a reference to plates, sheets or strip shall be read as a reference to plates, sheets or strip, as the case may be, that have not been cut to shape or otherwise worked, or that have been printed or otherwise surface-worked but not further worked, and articles of rectangular shape cut therefrom but not further worked.

(2.) In item 40.08 or 40.15, a reference to rods, profile shapes or tubes shall be read as a reference to rods, profile shapes or tubes, as the case may be, that—

(a) have not been worked; or

(b) have been cut to length or surface-worked but not further worked.

10. In this Schedule, “diving dress” means one-piece or two-piece diving dress that covers the body from neck to ankle and from neck to wrist.

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.

12. In this Chapter, a reference to “oil extended” means in relation to goods of rubber, goods containing, by weight, more than fourteen parts of oil per one hundred parts of rubber calculated by reference to the dry weight of rubber in the goods.

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
	SUB-CHAPTER I.
	Raw Rubber
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...............................	$0.037 per kg	$0.037 per kg
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:
40.02.31	- - Latexes..............................	60%	60%
40.02.39	- - Other...............................	50%	50%
40.02.9	- Other................................	$0.037 per kg	$0.037 per kg
40.03	* Reclaimed rubber:
40.03.1	- As prescribed by by-law....................	Free	Free
40.03.9	- Other...............................	$0.037 per kg	$0.037 per kg
40.04	* Waste and parings of unhardened rubber; scrap of un-hardened rubber fit only for the recovery of rubber; powder obtained from waste or scrap of unhardened rubber:
40.04.1	- As prescribed by by-law....................	Free	Free
40.04.9	- Other.................................	$0.037 per kg	$0.037 per kg

	SUB-CHAPTER II.
	Unvulcanised Rubber
40.05	* Plates, sheets and strip, of unvulcanised natural or synthetic rubber, other than smoked sheets and crepe sheets falling within item 40.01 or 40.02; granules of unvulcanised natural or synthetic rubber compounded ready for vulcanisation; unvulcanised 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:

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate

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:
40.05.31	- - Latexes..............................	60%	60%
40.05.39	- - Other................................	50%	50%
40.05.9	- Other.................................	$0.037 per kg	$0.037 per kg
40.06	* Unvulcanised natural or synthetic rubber (including rubber latex) in rods, tubes or profile shapes, solutions or dispersions or other forms or states; articles of unvulcanised 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:
40.06.61	- - Latexes..............................	60%	60%
40.06.69	- - Other................................	50%	50%
40.06.9	- Other.................................	$0.037 per kg	$0.037 per kg

	SUB-CHAPTER III.
	Articles of Unhardened Vulcanised Rubber
40.07	* Thread and cord of vulcanised rubber, whether or not textile covered, and textile thread covered or impregnated with vulcanised rubber	55%	20%

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate

40.08	* Plates, sheets, strip, rods and profile shapes, of unhardened vulcanised rubber:
40.08.1	- Floor and wall coverings:
40.08.11	- - Being underlay material....................	35%	25%
40.08.19	- - Other................................	45%	35%
40.08.9	- Other.................................	40%	25%
40.09	* Piping and tubing, of unhardened vulcanised rubber:
40.09.1	- Of cellular material........................	40%	12½%
40.09.2	- Vacuum cleaner parts......................	35%	20%
40.09.9	- Other.................................	40%	22½%
40.10	* Transmission, conveyor or elevator belts or belting, of vulcanised rubber:
40.10.1	- Reinforced solely with metal.................	30%	20%
40.10.9	- Other:
40.10.91	- - Conveyor or elevator belting, not being wholly of vulcanised rubber	35%	35%
40.10.99	- - Other................................	35%	25%
40.11	* Rubber tyres, tyre cases, interchangeable tyre treads, inner tubes and tyre flaps, for wheels of all kinds:
40.11.1	- Solid tyres; solid substitute inner tubes, suitable for use with pneumatic tyres	37½%	17½%
40.11.9	- Other.................................	20%, or, if higher, $0.22 per kg	7½%, or, if higher, $0.11 per kg
40.12	* Hygienic and pharmaceutical articles (including teats), of unhardened vulcanised rubber, with or without fittings of hardened rubber:
40.12.1	- Infants’ soothers and teats...................	35%	12½%
40.12.2	- Hot water bags...........................	45%	35%
40.12.9	- Other.................................	37½%	17½%
40.13	* Articles of apparel and clothing accessories (including gloves), for all purposes, of unhardened vulcanised 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%

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate

40.14	* Other goods made of unhardened vulcanised 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................................. SUB-CHAPTER IV. Hardened Rubber (Ebonite and Vulcanite); Articles Made Thereof	40%	12½%
40.14.9		40%	12½%
40.15	* Hardened rubber (that is to say, ebonite and vulcanite), in bulk, plates, sheets, strip, rods, profile shapes or tubes; scrap, waste and powder, of hardened rubber:
40.15.1	- Rods, tubes and profile shapes................	40%	12½%
40.15.9	- Other.................................	Free	Free
40.16	* Goods made of hardened rubber (that is to say, ebonite and vulcanite)	40%	12½%

First Schedule—continued

DIVISION VIII.

RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES THEREOF; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF GUT (OTHER THAN SILK-WORM GUT)

Chapter 41—Raw Hides and Skins (Other than Furskins) and Leather

Notes

1. The following goods do not fall within this Chapter:—

(a) goods falling within item 05.05 or 05.06;

(b) goods falling within item 05.07 or 67.01;

(c) hides and skins, with the hair on, raw, tanned or dressed, other than raw hides or skins, with the hair on, of bovine cattle (including buffalo), of equine animals, of sheep and lambs (except Persian, Astrakhan, Caracul or similar lambs, or Indian, Chinese, Mongolian or Tibetan lambs), of goats and kids (except Yemen, Mongolian or Tibetan goats or kids), of swine (including Peccaries), of reindeer, of chamois, of gazelle, of deer, of elk, of roebucks or of dogs.

2. In this Schedule, “composition leather” means composition leather with a basis of leather or leather fibre.

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate

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
41.02	* Bovine cattle leather (including buffalo leather) and equine leather, other than leather falling within item 41.06, 41.07 or 41.08:
41.02.1	- Calf..................................	17½%	5%
41.02.9	- Other.................................	22½%	22½%
41.03	* Sheep and lamb skin leather, other than leather falling within item 41.06, 41.07 or 41.08	22½%	10%
41.04	* Goat and kid skin leather, other than leather falling within item 41.06, 41.07 or 41.08:
41.04.1	- Crust or rough tanned......................	Free	Free
41.04.9	- Other.................................	22½%	10%
41.05	* Other kinds of leather, other than leather falling within item 41.06, 41.07 or 41.08:
41.05.1	- Hogskin...............................	22½%, less an amount per m2, if any, equal to the difference by which the FOB price per m2 exceeds $1.61	17½%, less an amount per m2, if any, equal to the difference by which the FOB price per m2 exceeds $1.61

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate


41.05.9	- Other...............................	22½%	10%
41.06	* Chamois-dressed leather....................	22½%	10%
41.07	* Parchment-dressed leather	7½%	Free
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%
41.09	* Parings and other waste, of leather, of composition leather or of parchment-dressed leather, not suitable for the manufacture of leather goods; leather dust, powder and flour	22½%	10%
41.10	* Composition leather with a basis of leather or leather fibre, in slabs, in sheets or in rolls	22½%	10%

First Schedule—continued

Chapter 42—Articles of Leather; Saddlery and Harness; Travel Goods, Handbags and Similar Containers; Articles of Animal Gut (Other than Silk-worm Got)

Notes

1. The following goods do not fall within this Chapter:—

(a) sterile surgical catgut and similar sterile suture materials falling within item 30.05;

(b) articles of apparel and clothing accessories (other than gloves), lined with furskin or artificial fur or to which furskin or artificial fur is attached on the outside other than as mere trimming, that fall within item 43.03 or 43.04;

(d) goods falling within an item in Chapter 64;

(e) goods falling within an item in Chapter 65;

(f) goods falling within item 66.02;

(g) goods falling within item 92.09 or 92.10;

(h) goods falling within an item in Chapter 94;

(i) goods falling within an item in Chapter 97;

(j) goods falling within item 98.01 or an item in Chapter 71.

2. In item 42.03, “articles of apparel and clothing accessories” includes gloves (including sports gloves), aprons and other protective clothing, braces, belts, bandoliers and wrist straps, including watch straps.

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate

42.01	* Saddlery and harness, including collars, traces, knee pads and boots, of any material, for any kind of animal:
42.01.1	- Essentially iron or steel chain.................	25%	17½%
42.01.9	- Other.................................	40%	17½%
42.02	* Travel goods, shopping-bags, handbags, satchels, briefcases, wallets, purses, toilet-cases, tool-cases, tobacco-pouches, sheaths, cases, boxes and similar containers, of leather or of composition leather, of vulcanised 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%

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate


42.04	* Goods made of leather or of composition leather of a kind used in machinery or mechanical appliances or for industrial purposes:
42.04.1	- Belts and belting.........................	35%	25%
42.04.2	- Gaskets and similar joints...................	52½%	27½%
42.04.9	- Other.................................	40%	17½%
42.05	* Other goods made of leather or of composition leather	40%	17½%
42.06	* Goods made from gut (other than silk-worm gut), from goldbeater’s skin, from bladders or from tendons	Free	Free

First Schedule—continued

Chapter 43—Furskins and Artificial Fur; Manufactures thereof

Notes

1.—(1.) In this Schedule, other than item 43.01, “furskins” includes any animal hide or skin that has been tanned or dressed with the hair on.

(2.) In this Schedule, “artificial fur” means any imitation of furskin consisting of wool, hair or other fibres gummed or sewn on to leather, woven fabric or other materials, but does not include imitation furskins obtained by weaving.

(3.) In item 43.02, “furskins assembled in plates, crosses and similar forms” means furskins or parts thereof (excluding skins known as dropped skins) sewn together in rectangles, crosses or trapeziums, without the addition of other materials.

(4.) In item 43.03, “goods made of furskin” includes—

(a) assembled skins ready for immediate use or requiring only cutting to become ready for immediate use;

(b) skins or parts of skins sewn together in the form of garments or parts or accessories of garments or of other articles, not being furskins assembled in plates, crosses and similar forms as defined by the last preceding sub-note; and

(c) articles of apparel and clothing accessories lined with furskin or to which furskin is attached on the outside for any purpose other than as trimming solely.

2. The following goods do not fall within this Chapter:—

(a) goods falling within item 05.07 or 67.01;

(b) goods falling within an item in Chapter 41;

(d) goods falling within an item in Chapter 64;

(e) goods falling within an item in Chapter 65;

(f) goods falling within an item in Chapter 97.

3. Articles of apparel and clothing accessories lined with artificial fur or to which artificial fur is attached on the outside for any purpose other than as trimming solely fall within item 43.04.

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate

43.01	* Raw furskins.............................	Free	Free
43.02	* Furskins, tanned or dressed, including furskins assembled in plates, crosses and similar forms; pieces or cuttings, of furskins, tanned or dressed, (including heads, paws, tails and the like that have not been fabricated):
43.02.1	- Furskins assembled in plates, crosses and similar forms	65%	40%
43.02.9	- Other.................................	27½%	10%
43.03	* Goods made of furskin......................	65%	40%
43.04	* Artificial fur and goods made thereof:
43.04.1	- Apparel or attire or other goods partly or wholly made up	65%	30%
43.04.9	- Other.................................	15%	5%

First Schedule—continued

DIVISION IX.

WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL; CORK AND ARTICLES OF CORK; MANUFACTURES OF STRAW, OF ESPARTO AND OF OTHER PLAITING MATERIALS; BASKETWARE AND WICKERWORK

Chapter 44—Wood and Articles of Wood; Wood Charcoal

Notes

1. The following goods do not fall within this Chapter:—

(a) goods falling within item 12.07;

(b) goods falling within item 13.01;

(d) goods falling within an item in Chapter 46;

(e) goods falling within an item in Chapter 64;

(f) goods falling within an item in Chapter 66;

(g) goods falling within item 68.09;

(h) goods falling within item 71.16;

(i) goods falling within an item in Division XVII;

(j) goods falling within an item in Chapter 91;

(k) goods falling within an item in Chapter 92;

(l) goods falling within item 93.06;

(m) goods falling within an item in Chapter 94;

(n) goods falling within an item in Chapter 97;

(o) goods falling within an item in Chapter 98.

2. In this Chapter, “improved wood” means wood that has been subjected to chemical or physical treatment (being, in the case of layers bonded together, treatment in excess of that needed to ensure a good bond), and that has thereby acquired increased density or hardness together with improved mechanical strength or resistance to chemical or electrical agencies.

3.—(1.) In items 44.19, 44.20, 44.21, 44.22, 44.24, 44.25, 44.27 and 44.28, a reference to wooden articles or articles of wood shall be read as including a reference to similar articles made of plywood, cellular wood, improved wood or reconstituted wood.

(2.) In item 44.23, a reference to builders’ carpentry and joinery shall be read as including a reference to builders’ carpentry and joinery consisting of plywood, cellular wood, improved wood or reconstituted wood.

(3.) In item 44.26, a reference to articles of turned wood shall be read as including a reference to similar articles made of turned plywood, turned cellular wood, turned improved wood or turned reconstituted wood.

4. Tools in which metal parts form the blade, working edge, working surface or other working part do not fall within item 44.25.

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate

44.01	* Fuel wood, in logs, in billets, in twigs or in faggots; wood waste, including sawdust	Free	Free
44.02	* Wood charcoal (including shell and nut charcoal), agglomerated or not	Free	Free
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

First Schedule—continued

Column l	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate


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	$0.85 per m3	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	$0.43 per m3	Free
44.05.3	- Cut to size for making boxes or staves:
44.05.31	- - Cut to size for making boxes................	$5.93 per m3	$3.81 per m3
44.05.32	- - Cut to size for making staves................	$0.90 per l00 pieces	$0.80 per l00 pieces
44.05.4	- Hickory...............................	Free	Free
44.05.5	- Goods having a cross-sectional area less than 154 square centimetres, 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 douglasil); (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)	$13.14 per m3	$12.71 per m3
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 douglasil); (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):
44.05.61	- - Having a cross-sectional area of or greater than 464 square centimetres	$4.24 per m3	$3.81 per m3
44.05.62	- - Having a cross-sectional area of or greater than 154 square centimetres and less than 464 square centimetres	$7 per m3	$6.57 per m3
44.05.63	- - Having a cross-sectional area less than 154 square centimetres	$9.75 per m3	$9.32 per m3
44.05.7	- Redwood (that is to say, Sequoia sempervirens) and western red cedar (that is to say, Thuja plicata):

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate


44.05.71	- - Having a cross-sectional area of or greater than 464 square centimetres	$4.66 per m3	$3.81 per m3
44.05.72	- - Having a cross-sectional area of or greater than 103 square centimetres and less than 464 square centimetres	$7.42 per m3	$6.02 per m3
44.05.73	- - Having a cross-sectional area less than 103 square centimetres	$10.17 per m3	$8.48 per m3
44.05.8	- Radiata Pine (that is to say Pinus radiata):
44.05.81	- - Having a cross-sectional area less than 112 square centimetres	$5.51 per m3	$5.08 per m3
44.05.89	- - Other................................	$4.24 per m3	$3.81 per m3
44.05.9	- Other:
44.05.91	- - Having a cross-sectional area of or greater than 464 square centimetres	$4.24 per m3	$3.81 per m3
44.05.92	- - Having a cross-sectional area less than 112 square centimetres	$9.75 per m3	$9.32 per m3
44.05.99	- - Other................................	$7 per m3	$6.57 per m3
44.06	* Wood paving blocks........................	47½%	22½%
44.07	* Railway or tramway sleepers of wood............	$7 per m3	$6.57 per m3
44.08	* Riven staves of wood, not prepared, or sawn on one principal surface but not further prepared; sawn staves of wood, of which at least one principal surface has been cylindrically sawn, not further prepared:
44.08.1	- Undressed, as prescribed by by-law.............	Free	Free
44.08.9	- Other.................................	$0.90 per l00 staves	$0.80 per l00 staves
44.09	* Hoopwood; split poles; piles, pickets and stakes of wood, pointed but not sawn lengthwise; chipwood; pulpwood in chips or particles; wood shavings of a kind suitable for use in the manufacture of vinegar or for the clarification of liquids	Free	Free
44.10	* Wooden sticks, roughly trimmed but not turned, bent or otherwise worked, suitable for the manufacture of walking-sticks, whips, golf club shafts, umbrella handles, tool handles or the like	Free	Free
44.11	* Drawn wood; match splints; wooden pegs or pins for footwear	40%	22½%
44.12	* Wood wool and wood flour...................	Free	Free

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate

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....................	$0.85 per m3	Free
44.13.2	- Cut to size for making boxes; cut to size for making staves	$6.36 per m3	$5.93 per m3
44.13.3	- Goods having a cross-sectional area less than 154 square centimetres, 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)	$17.80 per m3	$14.62 per m3
44.13.9	- Other.................................	$14.41 per m3	$11.23 per m3
44.14	* Wood sawn lengthwise, sliced or peeled but not further prepared, of a thickness not exceeding 5 millimetres; veneer sheets and sheets for plywood, of a thickness not exceeding 5 millimetres:
44.14.1	- Balsa wood.............................	$9.75 per m3	$9.32 per m3
44.14.2	- Cut to size for making boxes, not further prepared than sawn	$5.93 per m3	$3.81 per m3
44.14.9	- Other:
44.14.91	- - The value of which does not exceed $0.47 per square metre	30%	12½%
44.14.99	- - Other................................	$0.14 per m2	$0.07 per m2
44.15	* Plywood, blockboard, laminboard, battenboard and similar laminated wood products (including veneered panels and sheets); inlaid wood and wood marquetry:
44.15.1	- Plywood, including plywood covered with any material	$0.075 per m2, and $0.022 per m2 for each 1.6 mm in thickness in excess of 4.8 mm; or, if higher, 57½%	$0.04 per m2, and $0.012 per m2 for each 1.6 mm in thickness in excess of 4.8 mm; or, if higher, 32½%

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate

44.15.9	- Other.................................	40%	22½%
44.16	* Cellular wood panels, whether or not faced with base metal	40%	30%
44.17	* Improved wood, in sheets, blocks or the like........	47½%	22½%
44.18	* Reconstituted wood, being wood shavings, wood chips, sawdust, wood flour or other ligneous waste agglomerated with natural or artificial resins or other organic binding substances, in sheets, blocks or the like	40%	30%
44.19	* Wooden headings and mouldings, including moulded skirting and other moulded boards	30%	25%
44.20	* Wooden picture frames, photograph frames, mirror frames and the like	30%	20%
44.21	* Complete wooden packing cases, boxes, crates, drums and similar packings	30%	20%
44.22	* Casks, barrels, vats, tubs, buckets and other coopers’ products and parts therefor, of wood, other than staves falling within item 44.08	30%	22½%
44.23	* Builders’ carpentry and joinery (including prefabricated and sectional buildings and assembled parquet flooring panels):
44.23.1	- Builders’ carpentry and joinery including prefabricated and sectional buildings	30%	20%
44.23.2	- Assembled parquet flooring panels.............	45%	35%
44.24	* Household utensils of wood:
44.24.1	- Clothes pegs............................	$0.20 per gross	$0.125 per gross
44.24.9	- Other.................................	45%	35%
44.25	* Wooden tools, tool bodies, tool handles, broom and brush bodies and handles; boot and shoe lasts and trees, of wood	30%	20%
44.26	* Spools, cops, bobbins, sewing thread reels and the like, of turned wood	45%	35%
44.27	* Standard lamps, table lamps and other lighting fittings, of wood; articles of furniture, of wood, not falling within an item in Chapter 94; caskets, cigarette boxes, trays, fruit bowls, ornaments and other fancy articles, of wood; cases for cutlery, for drawing instruments or for violins, and similar receptacles, of wood; articles of wood for personal use or adornment, of a kind normally carried in the pocket, in the handbag or on the person; parts of the foregoing articles, of wood:
44.27.1	- Standard lamps, table lamps and other lighting fittings; statuary and other ornamental figures; smoking requisites; bags, boxes, cases, caskets, wallets and similar containers, other than— (a) cases and similar receptacles for violins and other musical instruments; and (b) pen or pencil cases	30%	20%

First Schedule—continued

Column l	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate


44.27.9	- Other.................................	45%	35%
44.28	* Other goods made of wood:
44.28.1	- Spring rollers for blinds.....................	20%	20%
44.28.9	- Other.................................	30%	20%

First Schedule—continued

Chapter 45—Cork and Articles of Cork

Notes

1. The following goods do not fall within this Chapter:—

(a) goods falling within an item in Chapter 64;

(b) goods falling within an item in Chapter 65;

2.—(1.) In item 45.02, “natural cork” includes natural cork roughly squared or deprived of the outer bark.

(2.) In item 45.01, “natural cork” does not include natural cork roughly squared or deprived of the outer bark.

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate

45.01	* Natural cork, unworked, crushed, granulated or ground; waste cork:
45.01.1	- Crushed, granulated or ground:
45.01.11	- - For fruit packing, as prescribed by by-law........	Free	Free
45.01.19	- - Other................................	20%	12½%
45.01.9	- Other.................................	Free	Free
45.02	* Natural cork in blocks, plates, sheets or strip (including cubes or square slabs, cut to size for corks or stoppers)	35%	20%
45.03	* Goods made of natural cork:
45.03.1	- Floats for fishing nets; bungs; linings or shells for bottle necks; stoppers wholly of cork	Free	Free
45.03.2	- Gaskets and similar joints...................	52½%	27½%
45.03.9	- Other.................................	35%	20%
45.04	* Agglomerated cork (being cork agglomerated with or without a binding substance) and goods made of agglomerated cork:
45.04.1	- Floats for fishing nets; bungs; linings or shells for bottle necks; stoppers wholly of cork	Free	Free
45.04.2	- Gaskets and similar joints; cork in sheets, strips, discs or other planar forms, of a kind suitable for cutting into packings	52½%	27½%
45.04.9	- Other, including floor or wall coverings..........	35%	22½%

First Schedule—continued

Chapter 46—Manufactures of Straw, of Esparto and of Other Plaiting Materials; Basketware and Wickerwork

Notes

1. In this Chapter, “plaiting materials” includes straw, osier or willow, bamboos, rushes, reeds, strips of wood, strips of vegetable fibre or bark, unspun textile fibres, monofil and strip of artificial plastic materials or strips of paper, but does not include strips of leather, of composition leather or of felt, human hair, horsehair, textile rovings or yarns, or monofil or strip falling within Chapter 51.

2. The following goods do not fall within this Chapter:—

(a) goods falling within item 59.04;

(b) goods falling within an item in Chapter 64 or 65;

(c) vehicles, and bodies for vehicles, made of basketware, being vehicles and bodies falling within an item in Chapter 87;

(d) goods falling within an item in Chapter 94.

3. In item 46.02, a reference to “plaiting materials bound together in parallel strands in sheet form” shall be read as a reference to “plaiting materials” placed side by side and bound together in the form of sheets, whether the binding materials are of spun textile fibre or not.

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate

46.01	* Plaits and similar products of plaiting materials, for all uses, whether or not assembled into strips:
46.01.1	- Of materials of a kind falling within item 14.01....	Free	Free
46.01.9	- Other................................	12½%	Free
46.02	* Plaiting materials bound together in parallel strands or woven, in sheet form, including matting, mats and screens; straw envelopes for bottles:
46.02.1	- Floor mats and matting....................	12½%	Free
46.02.2	- Goods of wicker, bamboo or cane, not being goods falling within the last preceding sub-item	45%	22½%
46.02.9	- Other................................	22½%	5%
46.03	* Basketwork, wickerwork and other articles of plaiting materials, made directly to shape; articles made up from goods falling within item 46.01 or 46.02; articles of loofah:
46.03.1	- Floor mats.............................	12½%	Free
46.03.2	- Furnishing drapery and napery; baskets, panniers, hampers and the like	32½%	15%
46.03.3	- Goods of rattan cane, not being goods falling within a preceding sub-item of this item	35%	22½%
46.03.9	- Other................................	45%	22½%

First Schedule—continued

DIVISION X.

PAPER-MAKING MATERIAL; PAPER AND PAPERBOARD AND ARTICLES THEREOF

Chapter 47—Paper-making Material

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate

47.01	* Pulp derived by mechanical or chemical means from any fibrous vegetable material:
47.01.1	- Softwood pulp, as prescribed by by-law; pulp, other than softwood pulp, for use in the manufacture of paper or as furnish in the manufacture of other goods	Free	Free
47.01.2	- Softwood pulp for use in the manufacture of paper or as furnish in the manufacture of other goods	20%	20%
47.01.9	- Other...............................	47½%	30%
47.02	* Waste paper and paperboard; scrap articles of paper or of paperboard, fit only for use in paper-making	Free	Free

First Schedule—continued

Chapter 48—Paper and Paperboard; Articles of Paper Pulp, of Paper or of Paperboard

Notes

1. The following goods do not fall within this Chapter:—

(a) stamping foils falling within item 32.09;

(b) perfume and cosmetic papers falling within item 33.06;

(c) soap papers falling within item 34.01, paper impregnated or coated with detergent and falling within item 34.02, and cellulose wadding impregnated with polishes, creams or similar preparations and falling within item 34.05;

(d) goods falling within item 37.03;

(e) paper-reinforced stratified artificial plastic sheeting falling within an item included in items 39.01 to 39.06 (inclusive) and vulcanised fibre falling within item 39.03, and goods made of such materials and falling within item 39.07;

(f) goods falling within item 42.02;

(g) goods falling within an item in Chapter 46;

(h) paper yarn and textile articles of paper yarn falling within an item in Division XI;

(i) abrasive paper falling within item 68.06 and paper-backed mica splittings falling within item 68.15, not being goods that are paper coated with mica powder and fall within item 48.07;

(j) metal foil backed with paper or paperboard falling within an item in Division XV;

(k) perforated paper and paperboard for musical instruments, being paper or paperboard falling within item 92.10;

(l) goods falling within an item in Chapter 97 or 98.

2. In items 48.01 and 48.02, “paper and paperboard” includes paper or paperboard that has been subjected to calendering, super-calendering, glazing or similar finishing, including false water-marking, and also paper or paperboard coloured or marbled throughout the mass by any method, but does not include paper or paperboard that has been coated or impregnated or otherwise further processed.

3. Where paper or paperboard would, but for this note, fall within two or more items included in items 48.01 to 48.07 (inclusive), it falls within that one of those items that occurs last in this Schedule.

4. Paper, other than hand-made paper in the size or shape in which it was originally made and having all its edges deckled, and paperboard and cellulose wadding, that is—

(a) in strips or rolls of a width not exceeding 15 centimetres;

(b) in rectangular sheets (unfolded, if necessary) of which no side exceeds 36 centimetres; or

do not fall within an item included in items 48.01 to 48.07 (inclusive).

5. In item 48.11, “wallpaper and lincrusta” means—

(a) paper in rolls, suitable for wall or ceiling decoration, being—

(i) paper with one or two margins, with or without guide marks; or

(ii) paper without margins, surface-coloured or design-printed, coated or embossed, of a width not exceeding 60 centimetres; or

(b) borders, friezes and corners of paper of a kind used for wall or ceiling decoration.

6. In item 48.15, “other paper and paperboard” includes paper wool, paper strip (whether or not folded or coated) of a kind used for plaiting, and toilet paper in rolls or packets, but does not include goods referred to in the next succeeding note.

7. In item 48.21, “other goods” includes cards for statistical machines, perforated paper and paperboard cards for Jacquard and similar machines, paper lace, shelf edging, paper table cloths, serviettes and handkerchiefs, paper gaskets, moulded or pressed goods of wood pulp, and dress patterns.

8. Paper, paperboard and cellulose wadding, and goods made thereof, that are printed with characters or pictures (other than characters or pictures that are merely incidental to the primary use of the goods) do not fall within this Chapter.

9. In this Chapter, “newsprint” means paper that—

(a) has a water absorbency, when tested by the one-minute Cobb method, of not less than 45 grams per square metre;

(b) contains not less than 70 per centum of mechanical wood pulp; and

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate

	SUB-CHAPTER I.
	Paper and Paperboard, in Rolls or in Sheets
48.01	* Paper and paperboard (including cellulose wadding), machine-made, in rolls or sheets:
48.01.1	- As prescribed by by-law; newsprint.............	$7.87 per t	Free
48.01.2	- Carpet felt paper, roofing felt and other felt paper; dyeline base paper and paperboard; ferro prussiate paper and paperboard:
48.01.21	- - Carpet felt paper, roofing felt and other felt paper...	40%	40%, less $3.94 per t
48.01.22	- - Dyeline base paper and paperboard; ferro prussiate paper and paperboard	37½%	22½%
48.01.3	- Paper and paperboard for use as a filter:
48.01.31	- - Containing asbestos......................	27½%	15%
48.01.39	- -Other................................	7½%	Free
48.01.9	- Other:
48.01.91	- - Having a substance not exceeding 22 grams per square metre	$55 per t	$51 per t
48.01.92	- - Having a substance exceeding 22 grams per square metre and not exceeding 205 grams per square metre	40%, or, if lower, $64.30 per t	40%, less $3.94 per t; or, if lower, $55.44 per t
48.01.99	- - Other................................	40%, or, if lower, $64.30 per t	40%, less $9.84 per t; or, if lower, $54.46 per t
48.02	* Hand-made paper and paperboard...............	$8.86 per t	Free
48.03	* Parchment paper and paperboard and greaseproof paper and paperboard, and imitations thereof, and glazed transparent paper, in rolls or sheets:
48.03.1	- Paper for use in wrapping fruit................	Free	Free
48.03.2	- Vegetable parchment, not being goods falling within the last preceding sub-item	$27.56 per t	$27.56 per t
48.03.9	- Other.................................	15%	15%, less $3.94 per t
48.04	* Composite paper and paperboard (made by sticking flat layers together with an adhesive), not surface-coated or impregnated, whether or not internally reinforced, in rolls or sheets:

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate


48.04.1	- As prescribed by by-law....................	$8 per t	Free
48.04.9	- Other.................................	40%, or, if lower, $64.30 per t	40%, less $9.84 per t; or, if lower, $54.46 per t
48.05	* Paper and paperboard, corrugated (with or without flat surface sheets), creped, crinkled, embossed or perforated, in rolls or sheets:
48.05.1	- As prescribed by by-law....................	$8 per t	Free
48.05.2	- Paper and paperboard for use as a filter and not containing asbestos; leatherette paper having a substance not exceeding 205 grams per square metre	7½%	Free
48.05.3	- Parchment or greaseproof paper and paperboard, and imitations thereof, and glazed transparent paper	15%	15%, less $3.94 per t
48.05.9	- Other.................................	40%, or, if lower, $64.30 per t	40%, less $3.94 per t; or, if lower, $55.44 per t
48.06	* Paper and paperboard, ruled, lined or squared, but not otherwise printed, in rolls or sheets	40%, or, if lower, $64.30 per t	30%; or, if lower, $64.30 per t, less 10%
48.07	* Paper and paperboard, impregnated, coated, surface-coloured, surface-decorated or printed (not being simply ruled, lined or squared and not constituting printed matter falling within an item in Chapter 49), in rolls or sheets:
48.07.1	- As prescribed by by-law....................	$7.87 per t	Free
48.07.2	- Carbon and other copying papers, including duplicating stencil papers and similar transfer papers; roof coverings and similar materials, surfaced or unsurfaced, impregnated with bituminous, asphaltic, tar or pitch emulsions or similar preparations; paper and paperboard for use as a filter and containing asbestos	27½%	17½%
48.07.3	- Unsensitized prepared positive transfer media of the kind used for the photo-copying of documents by the image-transfer process:
48.07.31	- - In sheets or strips, being sheets or strips none of which exceeds 2580 square centimetres in area	17½%	10%
48.07.39	- - Other................................	10%	Free

First Schedule—continued

Column l	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate

48.07.4	- Enamelled blotting paper and paperboard; paper for use in wrapping fruit; paper and paperboard for use as a filter, not containing asbestos; paper having a substance not exceeding 205 grams per square metre, being flock coated, marbled, leatherette or decalcomania paper; indicator paper and paperboard:
48.07.41	- - Paper for use in wrapping fruit...............	Free	Free
48.07.49	- - Other................................	7½%	Free
48.07.5	- Printed or embossed with words, letters or figures and, by reason of such printing or embossing, recognizable as suitable for use as a wrapping medium or in the covering of containers for goods; billheads, memorandum and other printed, ruled or engraved forms, and paper or paperboard defined for cutting or folding into such forms	57½%, or, if higher, $303 per t	22½%, or, if higher, $165 per t
48.07.6	- Having a substance not exceeding 205 grams per square metre, coated, whether or not also impregnated, surface-coloured, surface-decorated or printed, not being goods falling within a preceding sub-item of this item:
48.07.61	- - Waxed; gummed; fancy, having printed or embossed designs thereon; having a coating of polyethylene or other artificial plastic material	30%	20%
48.07.62	- - Clay coated on a base paper containing no unbleached pulp or containing less than 70% by weight of unbleached pulp, not being goods falling within the last preceding paragraph	30%	30%, less $8.86 per t
48.07.63	- - Wrappings, not being goods falling within a preceding paragraph of this sub-item	40%, or, if lower, $64.30 per t	40%, less $3.94 per t; or, if lower, $60.36 per t
48.07.69	- - Other................................	30%	20%
48.07.7	- Having a substance not exceeding 205 grams per square metre, not coated, not being goods falling within a preceding sub-item of this item:
48.07.71	- - Parchment or greaseproof paper and paperboard, and imitations thereof, and glazed transparent paper	15%	15%, less $3.94 per t
48.07.72	- - Wrappings, not being goods falling within the last preceding paragraph; surface-coloured, but not impregnated, not being goods falling within the last preceding paragraph	40%, or, if lower, $64.30 per t	40%, less $3.94 per t; or, if lower, $60.36 per t
48.07.79	- - Other................................	40%, or, if lower, $64.30 per t	30%; or, if lower, $64.30 per t, less 10%
48.07.9	- Other:

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate

48.07.91	- - Coated, whether or not also impregnated, surface-coloured, surface-decorated or printed, having a value exceeding $214.33 per tonne	30%	30%, less $9.84 per t
48.07.99	- - Other...............................	40%, or, if lower, $64.30 per t	40%, less $9.84 per t; or, if lower, $54.46 per t
48.08	* Filter blocks, slabs and plates, of paper pulp.......	27½%	15%
48.09	* Building board of wood pulp or of vegetable fibre, whether or not bonded with natural or artificial resins or with similar binders:
48.09.1	- Hardboards............................	40%	30%
48.09.9	- Other................................	30%	20%

	SUB-CHAPTER II.
	Paper and Paperboard Cut to Size or Shape and Articles of Paper or Paperboard
48.10	* Cigarette paper, cut to size, whether or not in the form of booklets or tubes:
48.10.1	- In rolls for use in the manufacture of cigarettes by a person who is a manufacturer for the purposes of the Excise Act 1901–1972	50%	27½%
48.10.9	- Other................................	$0.017 per 60 tubes, papers or the equivalent thereof	$0.017 per 60 tubes, papers or the equivalent thereof
48.11	* Wallpaper and lincrusta; window transparencies of paper	7½%	Free
48.12	* Floor coverings prepared on a base of paper or of paper-board, whether or not cut to size, with or without a coating of linoleum compound:
48.12.1	- Having a coating of or partly of artificial plastic material	45%	35%
48.12.9	- Other................................	35%	25%
48.13	* Carbon and other copying papers (including duplicator stencils) and transfer papers, cut to size, whether or not put up in boxes	27½%	17½%
48.14	* Writing blocks, envelopes, letter cards, plain postcards, correspondence cards; boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing only an assortment of paper stationery	45%	22½%
48.15	* Other paper and paperboard, cut to size or shape:
48.15.1	- Paper for use in wrapping fruit...............	Free	Free

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate

48.15.2	- Paper and paperboard, not containing asbestos, for use as a filter; monotype paper; aseptic paper; indicator paper and paperboard, other than diagnostic reagent paper and paperboard put up with directions for use	7½%	Free
48.15.3	- Diagnostic reagent paper and paperboard, put up with directions for use	45%	27½%
48.15.4	- Printed or embossed with words, letters or figures and, by reason of such printing or embossing, recognizable as suitable for use as a wrapping medium; billheads, memorandum and other printed, ruled or engraved forms	57½%, or, if higher, $0.302 per kg	22½%, or, if higher, $0.165 per kg
48.15.5	- Unsensitized prepared positive transfer media of the type used for the photo-copying of documents by the image-transfer process	17½%	10%
48.15.6	- Gummed paper in strips or rolls, not being goods falling within a preceding sub-item of this item; paper and paper-board, containing asbestos, for use as a filter	30%	17½%
48.15.9	- Other....................................	50%	27½%
48.16	* Boxes, bags and other packing containers, of paper or paperboard:
48.16.1	- Printed or embossed..........................	57½%, or, if higher, $0.302 per kg	22½%, or, if higher, $0.165 per kg
48.16.9	- Other:
48.16.91	- - Bags...................................	32½%, or, if higher, $0.048 per kg	20%, or, if higher, $0.044 per kg
48.16.99	- - Other...................................	50%	27½%
48.17	* Box files, letter trays, storage boxes and similar articles, of paper or paperboard, of a kind commonly used in offices, shops and the like	45%	22½%
48.18	* Registers, exercise books, note books, memorandum blocks, order books, receipt books, diaries, blotting-pads, binders (whether loose-leaf or other), file covers and other stationery of paper or paperboard; sample and other albums and book covers, of paper or paperboard:
48.18.1	- Diaries; billheads, memorandum and other printed, ruled or engraved forms; registers, account books, betting books, copy books, copying books, drawing books, exercise books, guard books, letter books, pocket books, receipt books, sketch books, note books, order books and the like	57½%	22½%
48.18.9	- Other....................................	45%	22½%
48.19	* Paper or paperboard labels, whether or not printed or gummed	57½%, or. if higher, $0.302 per kg	22½%, or. if higher, $0.165 per kg
48.20	* Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard (whether or not perforated or hardened):

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate


48.20.1	- Of a kind used solely or principally in the textile industry:
48.20.11	- - Cones; parallel spinning tubes of a kind commonly used in the production or further processing of man-made fibre yarns	$0.128 per kg	$0.093 per kg
48.20.19	- - Other................................	$0.037 per kg	Free
48.20.9	- Other.................................	50%	27½%
48.21	* Other goods made of paper pulp, paper, paperboard or cellulose wadding:
48.21.1	- Perforated cards for Jacquard and similar machines; niters wholly of filter paper	7½%	Free
48.21.2	- Printed recording dials, sheets or rolls for self-recording instruments	50%	22½%
48.21.3	- Printed cards; paper patterns; paper patty pans and like paper containers of all sizes and paper chocolate cups, including the weight of the immediate containing cartons	57½%, or, if higher, $0.302 per kg	22½%, or, if higher, $0.165 per kg
48.21.4	- Apparel...............................	The rate of duty set out in this column in the tariff classification that would apply to the goods if they were made up of a textile fabric woven from paper yarn	The rate of duty set out in this column in the tariff classification that would apply to the goods if they were made up of a textile fabric woven from paper yarn
48.21.9	- Other.................................	50%	27½%

First Schedule—continued

Chapter 49—Printed Books, Newspapers, Pictures and Other Products of the Printing Industry; Manuscripts, Typescripts and Plans

Notes

1. The following goods do not fall within this Chapter:—

(a) paper, paperboard, and cellulose wadding, and goods made thereof, being goods that fall within an item in Chapter 48 and on which appears printing the presence of which is simply incidental to the primary use of the goods;

(b) goods falling within an item in Chapter 97 or 99.

2.—(1.) In item 49.01, “printed books” includes—

(a) newspapers, journals and periodicals that are bound otherwise than in paper; and

(b) sets of newspapers, journals or periodicals comprising more than one number under a single cover.

(2.) Goods referred to in a paragraph of the last preceding sub-note do not fall within item 49.02.

3.—(1.) In item 49.01, “printed books” includes—

(a) a collection of printed reproductions of works of art, drawings, pictures or the like, with a relative text, put up with numbered pages in a form suitable for binding into one or more volumes;

(b) a pictorial supplement accompanying, and subsidiary to, a bound volume; and

(c) printed parts for books or booklets, in the form of assembled or separate sheets or signatures, constituting the whole or a part of a complete work and designed for binding,

but does not include printed pictures or illustrations not bearing a text, whether in the form of signatures or separate sheets.

(2.) In item 49.11, “other printed matter” includes printed pictures or illustrations not bearing a text, whether in the form of signatures or separate sheets.

4.—(1.) Publications issued for advertising purposes by or for a person named therein or publications that are primarily devoted to advertising (including advertising relating to tourism) do not fall within item 49.01 or 49.02.

(2.) In item 49.11, “other printed matter” includes publications referred to in the last preceding sub-note.

5. In item 49.03,”children’s picture books” means books for children in which the pictures form the principal interest and the text is subsidiary.

6.—(1.) In item 49.06, “manuscripts and typescripts” includes carbon copies or copies on sensitised paper of manuscripts and typescripts.

(2.) In this Chapter, a reference to printed matter of any kind shall be read as including a reference to matter of that kind that has been reproduced by means of a duplicating machine.

7. In item 49.09, “picture postcards” means cards consisting essentially of an illustration and bearing printing indicating that the cards are intended for use as postcards.

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate

49.01	* Printed books, booklets, brochures, pamphlets and leaflets:
49.01.1	- Australian directories, guides and timetables...............	57½%, or, if higher, $0.302 per kg	22½%, or, if higher, $0.165 per kg
49.01.9	- Other.........................................	Free	Free
49.02	* Newspapers, journals and periodicals, whether or not illustrated	Free	Free
49.03	* Children’s picture books and painting books.................	Free	Free
49.04	* Music, printed or in manuscript, whether or not bound or illustrated	Free	Free

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate


49.05	* Maps and hydrographic and similar charts of all kinds, including atlases, wall maps and topographical plans, printed; printed globes (terrestrial or celestial):
49.05.1	- Australian street directories, road guides and the like..	57½%, or, if higher, $0.302 per kg	22½%, or, if higher, $0.165 per kg
49.05.9	- Other.................................	Free	Free
49.06	* Plans and drawings, for industrial, architectural, engineering, commercial or similar purposes, whether original or reproductions on sensitised paper; manuscripts and typescripts	Free	Free
49.07	* Unused postage, revenue and similar stamps of Australia, of current or new issue; stamp-impressed paper; banknotes; stock, share and bond certificates and similar documents of title; cheque books:
49.07.1	- Stamps; banknotes........................	Free	Free
49.07.2	- Cheque books...........................	52½%	22½%
49.07.9	- Other.................................	57½%, or, if higher, $0.302 per kg	22½%, or, if higher, $0.165 per kg
49.08	* Transfers (that is to say, decalcomanias):
49.08.1	- Ceramic, for pottery.......................	7½%	Free
49.08.9	- Other.................................	45%	20%
49.09	* Picture postcards and pictorial greeting cards, printed by any process, with or without trimmings	40%	17½%
49.10	* Calendars (including calendar blocks) of paper or paper-board:
49.10.1	- As prescribed by by-law....................	Free	Free
49.10.9	- Other.................................	57½%, or, if higher, $0.302 per kg	22½%, or. if higher, $0.165 per kg
49.11	* Other printed matter, including printed pictures and photographs:
49.11.1	- Catalogues and price lists the produce or manufacture of the United Kingdom that relate exclusively to products of that country; catalogues and price lists the produce or manufacture of New Zealand that relate exclusively to products of that country	..	Free
49.11.2	- The property of any public institution and intended for deposit or exhibition therein; pictorial illustrations for use for teaching purposes in universities, colleges, schools or public institutions	Free	Free
49.11.3	- Overseas travel literature and printed matter, as prescribed by by-law	Free	Free

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate

49.11.4	- Catalogues, price lists and other printed matter, as prescribed by by-law	Free	Free
49.11.5	- Pictures used or intended to be used in the manufacture of box-tops, pad covers, calendars, almanacs and the like; calendars; price lists; prospectuses; tickets; memorandum and other printed forms	57½%, or, if higher, $0.302 per kg	22½%, or, if higher, $0.165 per kg
49.11.6	- Greeting, condolence, invitation cards and the like; pictorial views in sheets, strips and the like	40%	17½%
49.11.7	- Other advertising matter:
49.11.71	- - Posters...............................	57½%, and $0.33 per kg	22½%, or, if higher, $0.165 per kg
49.11.79	- - Other................................	57½%, or, if higher, $0.302 per kg	22½%, or, if higher, $0.165 per kg
49.11.9	- Other:
49.11.91	- - Framed...............................	57½%	30%
49.11.99	- - Other:
49.11.991	- - - Photographs, prints, photogravures and the like, wholly or partly coloured by hand; mechanically-printed imitation oil paintings; photographs of Australian subjects; stereoscopic views	35%	20%
49.11.992	- - - Other pictures and photographs; scripture cards...	7½%	Free
49.11.993	- - - Paper, paperboard or other material bearing such designs that it is suitable for cutting up into playing cards	$0.40 per gross of individual designs	$0.333 per gross of individual designs
49.11.994	- - - Paper, paperboard or other material recognisable as being intended for making up into tickets	57½%, or, if higher, $0.302 per kg	22½%, or, if higher, $0.165 per kg
49.11.999	- - - Other...............................	Free	Free

First Schedule—continued

DIVISION XI.

TEXTILES AND TEXTILE ARTICLES

Notes

1. The following goods do not fall within this Division:—

(a) goods falling within item 05.02 or 05.03;

(b) goods falling within item 05.01, 67.03 or 67.04, not being straining cloth of a kind commonly used in oil presses and the like, being cloth included in the description of goods set out in item 59.17;

(d) goods falling within item 25.24, 68.13 or 68.14;

(e) goods falling within item 30.04 or 30.05;

(f) goods falling within item 37.03;

(g) monofil of which any cross-sectional dimension exceeds 1 millimetre or strip of a width exceeding 5 millimetres, being monofil or strip made of artificial plastic material and falling within an item in Chapter 39, or plaits or fabrics of such monofil or strip that fall within an item in Chapter 46;

(h) woven textile fabrics, felt or bonded fibre fabrics, or similar bonded yarn fabrics, that are impregnated, coated, covered or laminated with rubber, or goods made thereof, falling within an item in Chapter 40;

(i) skins with their wool or hair on falling within an item in Chapter 41 or 43;

(j) goods made of furskin, being goods falling within item 43.03, or artificial fur or goods made of artificial fur, being goods falling within item 43.04;

(k) goods falling within item 42.01 or 42.02;

(l) goods falling within an item in Chapter 48;

(m) goods falling within an item in Chapter 64;

(n) goods falling within an item in Chapter 65;

(o) goods falling within an item in Chapter 67;

(p) goods falling within item 68.06;

(q) goods falling within an item in Chapter 70 not being embroidery with glass thread on a visible ground of fabric;

(r) goods falling within an item in Chapter 94;

(s) goods falling within an item in Chapter 97.

2.—(1.) Where goods of a kind falling within an item in Chapters 50 to 57 (inclusive) (not being goods that are to be treated as twine, cordage, ropes or cables by virtue of the next succeeding note) contain two or more textile materials, the item that applies to the goods shall be ascertained in accordance with the following principles:—

(a) where the goods contain more than 10 per centum by weight of silk, noil or other waste silk or any combination thereof, the item that applies to the goods is—

(i) where the goods contain one only of the textile materials referred to in this paragraph—the item that would apply to the goods if they consisted wholly of that material; or

(ii) in any other case—the item that would apply to the goods if they consisted wholly of that one of the textile materials referred to in this paragraph that constitutes a greater percentage by weight of the goods than any other of those materials;

(b) where the goods are goods other than goods referred to in the last preceding paragraph—the item that applies to the goods is the item that would apply to the goods if they consisted wholly of that one of the textile materials contained in the goods that constitutes a greater percentage by weight of the goods than any other single textile material.

(2.) For the purposes of the principles set out in the last preceding sub-note—

(a) metallised yarn shall be treated as a single textile material and its weight shall be taken to be the aggregate of the weight of the textile component and the weight of the metal component of the metallised yarn;

(b) metal thread that forms part of a fabric shall be treated as a textile material;

(c) where goods are constituted, in whole or in part, of two or more textile materials that fall within the same item, those textile materials shall be treated as a single textile material; and

(d) except as provided in paragraph (a) or (b) of this sub-note, in determining the percentage by weight of goods constituted by a constituent of the goods, the weight of any constituent of the goods that is not a textile material shall be disregarded in calculating the weight of the goods

First Schedule—continued

3.—(1.) For the purposes of this Division, yarns (whether single, multiple or cabled) of any of the following kinds shall, subject to the succeeding sub-notes of this note, be treated as twine, cordage, ropes or cables:—

(a) yarn made of silk, noil or other waste silk, being yarn of a weight exceeding two grams per metre (that is to say, 2000 tex);

(b) yarn made of man-made fibres (including yarn of two or more monofil falling within Chapter 51), being yarn of a weight exceeding one gram per metre (that is to say, 1000 tex);

(i) that is polished or glazed and of which the length per kilogram, multiplied by the number of constituent strands, is less than 7000 metres; or

(ii) that is not polished or glazed and is of a weight exceeding two grams per metre;

(d) yarn made of coir, being yarn consisting of three or more plies;

(e) yarn made of other vegetable fibres, being yarn of a weight exceeding two grams per metre;

(f) yarn reinforced with metal.

(2.) For the purposes of this Division, yarn of any of the following kinds shall not be treated as twine, cordage, ropes or cables:—

(a) yarn made of sheep’s or lambs’ wool or of other animal hair and paper yarn, other than yarn reinforced with metal;

(b) continuous filament tow of man-made fibres and multi-filament yarn without twist or with a twist of less than 5 turns per metre;

(d) metallised yarn, other than yarn reinforced with metal;

(e) chenille yarn and gimped yarn.

(3.) For the purposes of this note—

(a) yarn containing more than 10 per centum by weight of silk, noil or other waste silk or any combination thereof shall be treated as if consisting wholly of—

(i) where the yarn contains one only of the textile materials referred to in this paragraph—that textile material; or

(ii) in any other case—that one of the textile materials referred to in this paragraph that constitutes a greater percentage by weight of the yarn than any other of those materials; and

(b) yarn other than yarn referred to in the last preceding paragraph shall be treated as if consisting wholly of that one of the textile materials of which the yarn is constituted that constitutes a greater percentage by weight of the yarn than any other single textile material.

(4.) For the purposes of the last preceding sub-note—

(b) where yarn is constituted, in whole or in part, of two or more textile materials that fall within the same item, those materials shall be treated as a single textile material; and

(c) except as provided in paragraph (a) of this sub-note, in determining the percentage by weight of a yarn constituted by a constituent of the yarn, the weight of any constituent of the yarn that is not a textile material shall be disregarded in calculating the weight of the yarn.

4.—(1.) Subject to the next succeeding sub-note, for the purposes of Chapters 50, 51, 53, 54, 55, 56 and 57, yarn shall be deemed to be put up for retail sale if it is—

(a) in balls or on cards, reels, tubes or similar supports of a weight (including the support, if any) not exceeding—

(i) in the case of flax and ramie—200 grams;

(ii) in the case of silk, noil or other waste silk, or continuous man-made fibres—85 grams; or

(iii) in any other case—125 grams;

(b) in hanks or skeins of a weight not exceeding—

(i) in the case of silk, noil or other waste silk, or continuous man-made fibres—85 grams; or

(ii) in any other case—125 grams; or

(c) in hanks or skeins comprising several smaller hanks or skeins separated by dividing threads that render them independent one of the other and each of uniform weight not exceeding—

(i) in the case of silk, noil or other waste silk, or continuous man-made fibres—85 grams; or

(ii) in any other case—125 grams.

First Schedule—continued

(2.) For the purposes of Chapters 50, 51, 53, 54, 55, 56 and 57, yarn shall be deemed not to be put up for retail sale if it is—

(a) single yarn of any textile material, other than—

(i) single yarn of sheep’s or lambs’ wool or of fine animal hair, being yarn that is unbleached; or

(ii) single yarn of sheep’s or lambs’ wool or of fine animal hair, being yarn that is bleached, dyed or printed and of a length less than 2000 metres per kilogram;

(b) multiple or cabled yarn that is unbleached and made—

(i) of silk, noil or other waste silk, however put up; or

(ii) of any other textile material (other than sheep’s or lambs’ wool or fine animal hair) in hanks or skeins;

(c) multiple or cabled yarn of silk, noil or other waste silk that is bleached, dyed or printed and of a length not less than 75000 metres per kilogram, measured multiple; and

(d) single, multiple or cabled yarn of any textile material that is—

(i) in cross-reeled hanks or skeins; or

(ii) put up on supports or in some other manner indicating its use in the textile industry.

5.—(1.) In item 55.07, “gauze” means a fabric with a warp composed wholly or in part of standing or ground threads and crossing or doup threads that cross the standing or ground threads making a half turn, a complete turn or more to form loops through which weft threads pass.

(2.) In item 58.08, “plain” means consisting solely of a single series of regular meshes of the same shape or size without any pattern or filling-in of the meshes, disregarding any minor open spaces that are inherent in the formation of the meshes.

6.—(1.) Subject to the next succeeding sub-note, for the purposes of this Division, goods shall be deemed to be made up, if they—

(a) have been cut otherwise than into rectangular shapes;

(b) have been made and finished by weaving and ready for use (or simply need separation by cutting dividing threads) and do not require sewing or further fabrication;

(d) have been cut to size and have undergone a process of drawn thread work; or

(e) have been assembled by sewing, gumming or otherwise.

(2.) For the purposes of this Division, the following goods shall be deemed not to be made up:—

(a) fabrics in the piece that have been cut from wider pieces and hemmed or rolled for the purpose only of preventing unravelling;

(b) piece goods consisting of two or more lengths of identical material joined end to end;

7.—(1.) Goods deemed to be made up by virtue of the last preceding note do not fall within Chapters 50 to 57 (inclusive) and, unless the contrary intention appears, do not fall within Chapters 58 to 60 (inclusive).

(2.) Goods that fall within an item in Chapter 58 or 59 do not fall within Chapters 50 to 57 (inclusive).

8.—(1.) Where goods of a kind to which an item in Chapters 50 to 63 (inclusive), being an item that is divided into sub-items, applies, contain two or more textile materials, the sub-item, paragraph or sub-paragraph that applies to the goods shall, unless the context of that sub-item, paragraph or sub-paragraph otherwise requires, be ascertained in accordance with the following principles:—

(a) where the goods contain more than 10 per centum by weight of silk, noil or other waste silk or any combination thereof, the sub-item, paragraph or sub-paragraph that applies to the goods is—

(i) where the goods contain one only of the textile materials referred to in this paragraph—the sub-item, paragraph or sub-paragraph that would apply to the goods if they consisted wholly of that material; or

(ii) in any other case—the sub-item, paragraph or sub-paragraph that would apply to the goods if they consisted wholly of that one of the textile materials referred to in this paragraph that constitutes a greater percentage by weight of the goods than any other of those materials;

(b) where the goods are goods other than goods referred to in the last preceding paragraph—the sub-item, paragraph or sub-paragraph that applies to the goods is the sub-item, paragraph or sub-paragraph that would apply to the goods if they consisted wholly of that one of the textile materials contained in the goods that constitutes a greater percentage by weight of the goods than any other single textile material.

First Schedule—continued

(2.) For the purposes of the principles set out in the last preceding sub-note—

(b) metal thread that forms part of a fabric shall be treated as a textile material;

(c) where goods are constituted, in whole or in part, of two or more textile materials that fall within the same sub-item, those textile materials shall, for the purpose of determining the sub-item that applies to the goods, be treated as a single textile material;

(d) where goods are constituted, in whole or in part, of two or more textile materials falling within the same paragraph, those textile materials shall, for the purpose of determining the paragraph that applies to the goods, be treated as a single textile material;

(e) where goods are constituted, in whole or in part, of two or more textile materials falling within the same sub-paragraph, those textile materials shall, for the purpose of determining the sub-paragraph that applies to the goods, be treated as a single textile material; and

(f) except as provided in paragraph (a) or (b) of this sub-note, in determining the percentage by weight of goods constituted by a constituent of the goods, the weight of any constituent of the goods that is not a textile material shall be disregarded in calculating the weight of the goods.

(3.) Where a sub-item, paragraph or sub-paragraph refers to goods consisting wholly of a particular textile material or particular textile materials or containing a specified percentage by weight of a particular textile material or particular textile materials, that sub-item, paragraph or sub-paragraph applies only to goods which fall within it apart from the operation of sub-note (1.) of this note.

9. In a sub-item in this Division, “wool” includes animal hair.

First Schedule—continued

Chapter 50—Silk and Waste Silk

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate

50.01	* Silk-worm cocoons suitable for reeling...........	Free	Free
50.02	* Raw silk that is not thrown...................	Free	Free
50.03	* Silk waste (including cocoons unsuitable for reeling, silk noils and pulled or garnetted rags)	Free	Free
50.04	* Silk yarn, other than yarn of noil or other waste silk, not put up for retail sale:
50.04.1	- Wholly, or containing not less than 50% by weight, of silk	7½%	Free
50.04.9	- Other.................................	The rate of duty set out in this column that would apply to the goods if the presence in the goods of the silk or silk waste constituents were disregarded	The rate of duty set out in this column that would apply to the goods if the presence in the goods of the silk or silk waste constituents were disregarded
50.05	* Yarn spun from silk waste other than noil, not put up for retail sale	7½%	Free
50.06	* Yarn spun from noil silk, not put up for retail sale....	7½%	Free
50.07	* Silk yarn and yarn spun from noil or other waste silk, put up for retail sale	7½%	Free
50.08	* Silk-worm gut; imitation catgut of silk............	15%	7½%
50.09	* Woven fabrics of silk or of waste silk other than noil:
50.09.1	- Containing not less than 20% by weight of wool....	45%	22½%
50.09.2	- Printed fabrics, not being goods falling within the last preceding sub-item	$0.24 per m2	$0.194 per m2
50.09.3	- Fabrics, not being goods falling within a preceding sub-item of this item, containing less than 50% by weight of silk or waste silk and not less than 20% by weight of man-made fibres	$0.045 per m2, and a temporary duty of $0.17 per m2	A temporary duty of $0.17 per m2; from and including the date after the date on which the temporary rate ceases to operate—Free
50.09.9	- Other.................................	$0.045 per m2	Free
50.10	* Woven fabrics of noil silk:
50.10.1	- Printed................................	$0.24 per m2	$0.193 per m2

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate

50.10.2	- Fabrics containing less than 50% by weight of noil silk and not less than 20% by weight of man-made fibres, not printed	$0.045 per m2, and a temporary duty of $0.17 per m2	A temporary duty of $0.17 per m2; from and including the date after the date on which the temporary rate ceases to operate— Free

50.10.9	- Other...............................	$0.045 per m2	Free

First Schedule—continued

Chapter 51—Continuous Man-Made Fibres

Notes

1. In this Schedule, “man-made fibres” means fibres or filaments of organic polymers produced by either of the following manufacturing processes:—

(a) polymerisation or condensation of organic monomers;

(b) chemical transformation of natural organic polymers.

2. Continuous filament tow of man-made fibres falling within an item in Chapter 56 does not fall within Item 51.01.

3. In this Chapter, “yarn of continuous man-made fibres” does not include yarn of which the majority of the filaments have been ruptured by passage through rollers or other devices.

4.—(1.) In item 51.01, “yarn of continuous man-made fibres” includes monofil of man-made fibre material—

(a) of which no cross-sectional dimension exceeds 1 millimetre; and

(b) the weight of which is less than 6.6 milligrams per metre (that is to say, 6.6 tex).

(2.) In item 51.02, “monofil” does not include monofil of the kind referred to in the last preceding sub-note.

(3.) The following goods do not fall within this Chapter:—

(a) monofil of which any cross-sectional dimension exceeds 1 millimetre;

(b) strip of a width exceeding 5 millimetres.

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate

51.01	* Yarn of continuous man-made fibres, not put up for retail sale:
51.01.1	- Yarn of viscose, being yarn having a breaking strain not less than 0.33 gram per tex	30%	20%
51.01.2	- Yarn of viscose, being yarn having a breaking strain less than 0.33 gram per tex; yarn (other than of viscose) of a kind used solely or principally for sewing; yarn (other than of viscose) for use in the production of yarn of a kind used solely or principally for sewing	7½%	Free
51.01.3	- Yarn containing not less than 20% by weight of wool, not being yarn falling within a preceding sub-item of this item	17½%, and $0.183 per kg	10%, and $0.073 per kg
51.01.4	- Raw yarn composed of not less than 50% by weight of polyamide fibre, polyester fibre or polyamide and polyester fibres, calculated by reference to the weight of man-made fibres in the yarn, not being yarn falling within sub-item 51.01.2 or 51.01.3.
51.01.41	- - As prescribed by by-law...................	20%	10%
51.01.49	- - Other................................	20%, and a temporary duty of $1 per kg	10%, and a temporary duty of $1 per kg
51.01.9	- Other yarn or yarn of other materials............	20%	10%
51.02	* Monofil, strip (that is to say, artificial straw and the like) and imitation catgut, of man-made fibre materials:
51.02.1	- Of polyethylene, polypropylene, polyvinyl chloride or polystyrene	40%	30%
51.02.9	- Of other materials........................	20%	10%

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate

51.03	* Yarn of continuous man-made fibres, put up for retail sale:
51.03.1	- Yarn of viscose, being yarn having a breaking strain not less than 0.33 gram per tex	30%	20%
51.03.2	- Yarn of viscose, being yarn having a breaking strain less than 0.33 gram per tex; yarn (other than of viscose) of a kind used solely or principally for sewing; yarn (other than of viscose) for use in the production of yarn of a kind used solely or principally for sewing	7½%	Free
51.03.3	- Yarn containing not less than 20% by weight of wool, not being yarn falling within a preceding sub-item of this item	17½%, and $0.183 per kg	10%, and $0.073 per kg
51.03.9	- Other yarn or yarn of other materials..........	20%	10%
51.04	* Woven fabrics of continuous man-made fibres, including woven fabrics of monofil or strip falling within item 51.01 or 51.02:
51.04.1	- Fabrics containing not less than 20% by weight of wool	45%, or, if higher, $0.66 per m2	22½%; or, if higher, $0.66 per m2, less 22½%
51.04.2	- Tyre cord fabrics of viscose, not being goods falling within the last preceding sub-item	50%	50%, less $0.055 per kg
51.04.3	- Elastomeric fabrics weighing not more than 510 grams per square metre and tyre cord fabrics, not being goods falling within a preceding sub-item of this item	20%	17½%
51.04.4	- Fabrics, not being goods falling within a preceding sub-item of this item, as prescribed by by-law	Free	Free
51.04.5	- Fabrics, not being goods falling within a preceding sub-item of this item, that— (a) weigh 203 grams or more per square metre and are of Jacquard, dobby, sateen or like weaves; or (b) weigh 305 grams or more per square metre and are of fancy weaves or are woven from fancy yarns	55%, or, if higher, $0.24 per m2	52½%, or, if higher, $0.22 per m2
51.04.9	- Other...............................	55%, or, if higher, $0.24 per m2; or, as an alternative, if lower, $0.60 per m2; and a temporary duty of $0.11 per m2	52½%, or, if higher, $0.22 per m2; or, as an alternative, if lower, $0.57 per m2; and a temporary duty of $0.11 per m2

First Schedule—continued

Chapter 52—Metallised Textiles

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate

52.01	* Metallised yarn, being textile yam spun with metal or covered with metal by any process	12½%	5%
52.02	* Woven fabrics of metal thread or of metallised yarn, of a kind used in articles of apparel or as furnishing fabrics, or the like	7½%	Free

First Schedule—continued

Chapter 53—Wool and Other Animal Hair

Note

In this Schedule, “fine animal hair” means hair of—

(a) the alpaca, the llama, the vicuna, the yak or the camel;

(b) the Angora, Tibetan or Kashmir goat or any similar breed of goat but not the common goat; or

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate

53.01	* Sheep’s or lambs’ wool, not carded or combed......	Free	Free
53.02	* Other animal hair (whether fine or coarse), not carded or combed:
53.02.1	- Hatters’ fur.............................	22½%	12½%
53.02.2	- Curled hair suitable for upholstering purposes......	35%	17½%
53.02.9	- Other................................	Free	Free
53.03	* Waste of sheep’s or lambs’ wool or of other animal hair (whether fine or coarse), not pulled or garnetted	Free	Free
53.04	* Waste of sheep’s or lambs’ wool or of other animal hair (whether fine or coarse), pulled or garnetted (including pulled or garnetted rags)	Free	Free
53.05	* Sheep’s or lambs’ wool or other animal hair (whether fine or coarse), carded or combed:
53.05.1	- Tops................................	$0.093 per kg	Free
53.05.9	- Other................................	Free	Free
53.06	* Yarn of carded sheep’s or lambs’ wool (that is to say, woollen yarn), not put up for retail sale	17½%, and $0.182 per kg	10%, and $0.073 per kg
53.07	* Yarn of combed sheep’s or lambs’ wool (that is to say, worsted yarn), not put up for retail sale	17½%, and $0.182 per kg	17½%, and $0.182 per kg
53.08	* Yarn of fine animal hair (whether carded or combed), not put up for retail sale	17½%, and $0.182 per kg	10%, and $0.073 per kg
53.09	* Yarn of horsehair or of other coarse animal hair, not put up for retail sale	17½%, and $0.182 per kg	10%, and $0.073 per kg
53.10	* Yarn of sheep’s or lambs’ wool, of horsehair or of other animal hair (whether fine or coarse), put up for retail sale	17½%, and $0.182 per kg	10%, and $0.073 per kg
53.11	* Woven fabrics of sheep’s or lambs’ wool or of fine animal hair:
53.11.1	- Bunting, composed wholly of wool, for use as or in the manufacture of flags, banners and the like	7½%	Free
53.11.2	- Wholly or partly of hair, of a kind used for interlining apparel	45%	30%
53.11.9	- Other:
53.11.91	- - Weighing not more than 152 grams per square metre	45%	22½%

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
53.11.92	- - Weighing more than 152 grams per square metre and not imitating furs	45%, or. if higher, $0.66 per m2	22½%; or, if higher, $0.66 per m2. less 22½%
53.11.99	- - Other..............................	45%, or, if higher, $0.66 per m2	32½%; or. if higher, $0.66 per m2, less 12½%
53.12	* Woven fabrics of coarse animal hair other than horsehair:
53.12.1	- Of a kind used for interlining apparel..........	45%	30%
53.12.9	- Other...............................	45%, or, if higher, $0.66 per m2	22½%; or, if higher, $0.66 per m2. less 22½%
53.13	* Woven fabrics of horsehair:
53.13.1	- Of a kind used for interlining apparel..........	45%	30%
53.13.9	- Other...............................	45%, or, if higher, $0.66 per m2	22½%; or, if higher, $0.66 per m2, less 22½%

First Schedule—continued

Chapter 54—Flax and Ramie

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate

54.01	* Flax, raw or processed but not spun; flax tow and waste (including pulled or garnetted rags):
54.01.1	- Slivers or rovings.......................	45%	17½%
54.01.9	- Other...............................	Free	Free
54.02	* Ramie, raw or processed but not spun; ramie noils and waste (including pulled or garnetted rags)	Free	Free
54.03	* Flax or ramie yarn, not put up for retail sale:
54.03.1	- Multiple or cabled sewing yarn 200 tex or coarser; multiple or cabled sewing yarn having a ply that is not finer than 64 tex	42½%	20%
54.03.2	- Single yarn of 64 tex or coarser; multiple or cabled yarn having a ply that is 64 tex or coarser, not being goods falling within the last preceding sub-item	27½%	12½%
54.03.9	- Other...............................	7½%	Free
54.04	* Flax or ramie yarn, put up for retail sale:
54.04.1	- Sewing yarn 200 tex or coarser; sewing yarn having a ply that is not finer than 64 tex	42½%	20%
54.04.9	- Other...............................	7½%	Free
54.05	* Woven fabrics of flax or of ramie:
54.05.1	- Weighing less than 237 grams per square metre....	7½%	Free
54.05.2	- Weighing not less than 237 grams per square metre but not more than 373 grams per square metre	20%	10%
54.05.9	- Other...............................	45%	35%

First Schedule—continued

Chapter 55—Cotton

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate

55.01	* Cotton, not carded or combed................	$0.026 per kg	$0.026 per kg
55.02	* Cotton linters..........................	47½%	30%
55.03	* Cotton waste (including pulled or garnetted rags), not carded or combed:
55.03.1	- Derived from the treatment of cotton during the stages preparatory to spinning; engine cleaning	$0.026 per kg	$0.026 per kg
55.03.9	- Other...............................	Free	Free
55.04	* Cotton, carded or combed..................	$0.093 per kg, and 45%	$0.042 per kg, and 17½%
55.05	* Cotton yarn, not put up for retail sale:
55.05.1	- Sewing cottons........................	27½%	12½%
55.05.9	- Other:
55.05.91	- - Single yarn:
55.05.911	- - - Finer than 10 tex.....................	7½%	Free
55.05.912	- - - Finer than 15 tex and not finer than 10 tex.....	37½%, and an amount per kg equal to the amount, if any, by which the FOB price per kg is less than $1.57	25%, and an amount per kg equal to the amount, if any, by which the FOB price per kg is less than $1.57
55.05.913	- - - Finer than 30 tex and not finer than 15 tex.....	37½%, and an amount per kg equal to the amount, if any, by which the FOB price per kg is less than $1.28	25%, and an amount per kg equal to the amount, if any, by which the FOB price per kg is less than $1.28
55.05.919	- - - Other.............................	27½%, and an amount per kg equal to the amount, if any, by which the FOB price per kg is less than $1.10	15%, and an amount per kg equal to the amount, if any, by which the FOB price per kg is less than $1.10
55.05.92	- - Multiple or cabled yarn:
55.05.921	- - - Mercerised.........................	20%	20%
55.05.922	- - - Not mercerised, having each ply finer than 10 tex	7½%	Free

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
55.05.929	- - - Other.............................	37½%, and an amount per kg equal to the amount, if any, by which the FOB price per kg is less than $1.28	37½%, and an amount per kg equal to the amount, if any, by which the FOB price per kg is less than $1.28
55.06	* Cotton yarn, put up for retail sale:
55.06.1	- Sewing cotton, not mercerised...............	7½%	Free
55.06.9	- Other...............................	27½%	15%
55.07	* Cotton gauze...........................	Free	Free
55.08	* Terry towelling and similar terry fabrics, of cotton...	55%; or, if higher, $1.08 per m2, less 55%	17½%; or, if higher, $1.08 per m2, less 92½%
55.09	* Other woven fabrics of cotton:
55.09.1	- Fabrics of huckaback or honeycomb weaves......	55%	17½%
55.09.2	- Tyre cord fabrics........................	20%	10%
55.09.3	- Fabrics containing not less than 20% by weight of wool, not being goods falling within a preceding sub-item of this item:
55.09.31	- - Fabrics containing hair, of a kind used for interlining apparel	45%	30%
55.09.32	- - Fabrics weighing not more than 153 grams per square metre, not being goods falling within the last preceding paragraph	45%	22½%
55.09.39	- - Other..............................	45%, or, if higher, $0.66 per m2	22½%; or, if higher, $0.66 per m2 less 22½%
55.09.4	- Fabrics, containing not less than 20% by weight of man-made fibres, not being goods falling within a preceding sub-item of this item:
55.09.41	- - Fabrics that have a value exceeding $1.09 per square metre and— (a) weigh 203 grams or more per square metre and are of Jacquard, dobby, sateen or like weaves; or (b) weigh 305 grams or more per square metre and are of fancy weaves or are woven from fancy yarns	55%	55%, less $0.025 per m2
55.09.42	- - Fabrics weighing less than 237 grams per square metre, not being goods falling within the last preceding paragraph:

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
55.09.421	- - - As prescribed by by-law.................	$0.025 per m2, or, if lower, 7½%	Free
55.09.429	- - - Other.............................	55%, or, if higher, $0.24 per m2; or, as an alternative, if lower, $0.60 per m2	52½%, or, if higher, $0.22 per m2; or, as an alternative, if lower, $0.57 per m2
55.09.43	- - Fabrics weighing not less than 237 grams per square metre and not more than 509 grams per square metre, not being fabrics falling within paragraph 55.09.41:
55.09.431	- - - As prescribed by by-law.................	2½%	Free
55.09.432	- - - Having a value not exceeding $1.09 per square metre	55%, or, if higher, $0.24 per m2	45%; or, if higher, $0.24 per m2, less 10%
55.09.439	- - - Other.............................	$0.60 per m2	$0.60 per m2, less 10%
55.09.49	- - Other..............................	60%; or, if higher, $0.66 per kg, and 10%	50%, or. if higher, $0.66 per kg
55.09.5	- Fabrics weighing less than 203 grams per square metre, not being goods falling within a preceding sub-item of this item:
55.09.51	- - Fabrics of plain or matt weaves, wholly of cotton, for bag making, as prescribed by by-law	Free	Free
55.09.52	- - Fabrics of a kind suitable for use as bed sheeting, pillow casing or bolster casing or for use in the making up of bed sheets, pillow cases or bolster cases, not being goods that are printed, have a raised nap, or fall within paragraph 55.09.51:
55.09.521	- - - As prescribed by by-law.................	Free	Free
55.09.522	- - - Weighing less than 119 grams per square metre..	30%	30%
55.09.529	- - - Other.............................	55%, or, if lower, $0.30 per m2	52½%; or, if lower, $0.30 per m2, less 2½%
55.09.59	- - Other..............................	Free	Free
55.09.6	- Fabrics weighing not less than 203 grams per square metre and not more than 509 grams per square metre, not being goods falling within a preceding sub-item of this item:
55.09.61	- - As prescribed by by-law..................	2½%	Free

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
55.09.62	- - Fabrics, other than of twill weaves, being fabrics weighing less than 237 grams per square metre	55%	55%
55.09.69	- - Other................................	55%	45%
55.09.7	- Fabrics that weigh more than 509 grams per square metre and— (a) are of Jacquard, dobby, sateen or other fancy weaves; or	55%	45%
	(b) are woven from fancy yarns, not being goods falling within a preceding sub-item of this item
55.09.9	- Other:
55.09.91	- - As prescribed by by-law ...................	$0.01 per m2	Free
55.09.99	- - - Other...............................	50%	40%

First Schedule—continued

Chapter 56—Discontinuous Man-Made Fibres

Notes

1. In item 56.02, “continuous filament tow” means continuous filament tow of man-made fibres that consists of parallel filaments of a uniform length equal to the length of the tow and that meets the following specification:—

(a) the length exceeds 2 metres;

(b) the twist is less than 5 turns per metre;

(d) in the case of filaments produced by a manufacturing process referred to in paragraph (a) of note 1 to Chapter 51, the tow is drawn, that is to say, incapable of being stretched, or, if capable of being stretched, incapable of being stretched to a length twice as great as its length before being stretched; and

(e) the total weight of tow exceeds more than 2 grams per metre (that is to say, 2000 tex).

2. In item 56.01, “discontinuous man-made fibres” includes tow of a length not exceeding 2 metres.

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
56.01	* Discontinuous man-made fibres, not carded, combed or otherwise prepared for spinning:
56.01.1	- Cellulose or casein based fibres................	7½%	Free
56.01.2	- Polyamide fibres.........................	10%	10%
56.01.9	- Other man-made fibres.....................	Free	Free
56.02	* Continuous filament tow:
56.02.1	- Of polyamide...........................	10%	10%
56.02.9	- Of other man-made fibres...................	Free	Free
56.03	* Waste (including yarn waste and pulled or garnetted rags) of man-made fibres (whether continuous or discontinuous), not carded, combed or otherwise prepared for spinning	Free	Free
56.04	* Man-made fibres (whether discontinuous or waste), carded, combed or otherwise prepared for spinning	20%	10%
56.05	* Yarn of man-made fibres (whether discontinuous or waste), not put up for retail sale:
56.05.1	- Yarn of a kind used solely or principally for sewing; yarn for use in the production of yarn of a kind used solely or principally for sewing; yarn, single or multiple (or cabled), in which each or every ply is finer than 10 tex, not containing wool or containing less than 20% by weight of wool	7½%	Free
56.05.2	- Yarn containing not less than 20% by weight of wool, not being goods falling within the last preceding sub-item	17½%, and $0.183 per kg	17½%. and $0.183 per kg
56.05.3	- Yarn, wholly of, or containing not less than 50% by weight of acrylic fibres, calculated by reference to the weight of man-made fibres in the yarn, not being goods falling within a preceding sub-item of this item	20%	20%
56.05.9	- Other yarn or yarn of other materials............	20%	10%
56.06	* Yarn of man-made fibres (whether discontinuous or waste), put up for retail sale:

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
56.06.1	- Yarn of a kind used solely or principally for sewing; yarn for use in the production of yarn of a kind used solely or principally for sewing; yarn, single or multiple (or cabled), in which each or every ply is finer than 10 tex, not containing wool or containing less than 20% by weight of wool	7½%	Free
56.06.2	- Yarn containing not less than 20% by weight of wool, not being goods falling within the last preceding sub-item	17½%, and $0.183 per kg	10%, and $0.073 per kg
56.06.9	- Other yarn or yarn of other materials............	20%	10%
56.07	* Woven fabrics of man-made fibres (whether discontinuous or waste):
56.07.1	- Bunting, composed of 75% by weight of man-made fibres and 25% by weight of wool, for use as or in the manufacture of flags, banners and the like	7½%	Free
56.07.2	- Fabrics containing 20% or more by weight of hair or 20% or more by weight of hair and wool, being fabrics of a kind used for interlining apparel	45%	30%
56.07.3	- Fabrics, not being goods falling within a preceding sub-item of this item, containing 20% or more by weight of wool:
56.07.31	- - Fabrics weighing not more than 153 grams per square metre	45%	22½%
56.07.32	- - Fabrics weighing more than 153 grams per square metre	45%, or, if higher, $0.66 per m2	22½%; or, if higher, $0.66 per m2, less 22½%
56.07.9	- Other:
56.07.91	- - As prescribed by by-law..................	Free	Free
56.07.92	- - Fabrics that— (a) weigh 203 grams or more per square metre and are of Jacquard, dobby, sateen or like weaves; or (b) weigh 305 grams or more per square metre and are of fancy weaves or are woven from fancy yarns	55%, or, if higher, $0.24 per m2	52½%, or, if higher, $0.22 per m2
56.07.93	- - Fabrics that— (a) weigh less than 129 grams per square metre; and (b) consist of a mixture of fibres of discontinuous or waste polyester and cotton	55%, or, if higher, $0.24 per m2; or, as an alternative, if lower, $0.60 per m2	52½%, or, if higher, $0.22 per m2; or, as an alternative, if lower, $0.57 per m2
56.07.99	- - Other..............................	55%, or, if higher, $0.24 per m2; or, as an alternative, if lower, $0.60 per m2; and a temporary duty of $0.11 per m2	52½%, or, if higher, $0.225 per m2; or, as an alternative, if lower, $0.57 per m2; and a temporary duty of $0.11 per m2

First Schedule—continued

Chapter 57—Other Vegetable Textile Materials; Paper Yarn and Woven Fabrics of Paper Yarn

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
57.01	* True hemp (that is to say, Cannabis sativa), raw or processed but not spun; tow and waste of true hemp (including pulled or garnetted rags or ropes)	Free	Free
57.02	* Manila hemp or abaca (that is to say, Musa textilis), raw or processed but not spun; tow and waste of manila hemp (including pulled or garnetted rags or ropes)	Free	Free
57.03	* Jute and other textile bast fibres not falling within any other item, raw or processed but not spun; tow and waste thereof (including pulled or garnetted rags or ropes)	Free	Free
57.04	* Other vegetable textile fibres, raw or processed but not spun; waste of such fibres (including pulled or garnetted rags or ropes)	Free	Free
57.05	* Yarn of true hemp........................	7½%	Free
57.06	* Yarn of jute or of other textile bast fibres falling within item 57.03	30%	17½%
57.07	* Yarn of other vegetable textile fibres...........	Free	Free
57.08	* Paper yarn.............................	7½%	Free
57.09	* Woven fabrics of true hemp.................	7½%	Free
57.10	* Woven fabrics of jute or of other textile bast fibres falling within item 57.03:
57.10.1	- Hessian; brattice cloth; fabrics wholly of jute; fabrics of other textile bast fibres	Free	Free
57.10.9	- Other...............................	45%	35%
57.11	* Woven fabrics of other vegetable textile fibres.....	7½%	Free
57.12	* Woven fabrics of paper yarn.................	7½%	Free

First Schedule—continued

Chapter 58—Carpets, Mats, Matting and Tapestries; Pile and Chenille Fabrics; Narrow Fabrics; Trimmings; Tulle and Other Net Fabrics; Lace; Embroidery

Notes

1. The following goods do not fall within this Chapter:—

(a) goods falling within an item in Chapter 59, other than embroidery that is on a textile base and falls within item 58.10;

(b) felt carpets falling within an item in Chapter 59.

2. In items 58.01 and 58.02, “carpets” and “rugs” include goods similar to carpets or rugs, as the case may be, and having the characteristics of floor coverings but intended for use for other purposes.

3. In item 58.05, “narrow woven fabrics” means—

(a) woven fabrics of a width not exceeding 30 centimetres (whether woven as such or cut from wider pieces) that are provided with selvedges (whether woven, gummed or made otherwise) on both edges;

(b) tubular woven fabrics of a flattened width not exceeding 30 centimetres; or

but does not include fabrics in the form of fringes.

4. Nets or netting in the piece made of twine, cordage or rope do not fall within item 58.08.

5. In item 58.10, “embroidery” includes embroidery with metal or glass thread on a visible ground of textile fabric, and sewn appliqué work of sequins, beads or ornamental motifs of textile or other materials, but does not include needlework tapestry falling within item 58.03.

6. Goods of a kind used in apparel, as furnishings or for similar uses shall not be deemed not to fall within an item in this Chapter by reason only that they are made of metal thread.

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate

58.01	* Carpets, carpeting and rugs, knotted (whether made up or not)	7½%	Free
58.02	* Other carpets, carpeting, rugs, mats and matting and Kelem, Schumacks and Karamanie rugs and the like (whether made up or not):
58.02.1	- Goods of terry fabric.....................	55%	40%
58.02.2	- Goods wholly of jute.....................	Free	Free
58.02.3	- Handmade goods, not being goods falling within a preceding sub-item of this item; goods wholly of cotton or in which the pile is wholly of cotton; goods in which the pile or face is wholly of jute, not being goods falling within sub-item 58.02.2	7½%	Free
58.02.9	- Other.................................	30%	15%
58.03	* Tapestries, handmade, of the type Gobelins, Flanders, Aubusson, Beauvais and the like, and needleworked tapestries made in panels and the like by hand	Free	Free
58.04	* Woven pile fabrics and chenille fabrics (other than terry towelling or similar terry fabrics of cotton falling within item 55.08 or fabrics falling within item 58.05):
58.04.1	- Moquettes weighing not less than 203 grams per square metre; terry towelling and similar terry fabrics	55%	45%
58.04.9	- Other...............................	7½%	Free

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate

58.05	* Narrow woven fabrics, and narrow fabrics consisting of warp without weft assembled by means of an adhesive, other than goods falling within item 58.06:
58.05.1	- Terry towelling and similar terry fabrics; woven fabrics, wholly, or containing not less than 50% by weight, of man-made fibres:
58.05.11	- - Terry towelling and similar terry fabrics; elastomeric fabrics	45%	30%
58.05.12	- - Pile fabrics having a cut pile.................	7½%	Free
58.05.19	- - Other................................	65%	45%
58.05.2	- Woven fabrics wholly of jute; woven fabrics wholly of hemp; woven fabrics wholly of jute and hemp	Free	Free
58.05.3	- Woven fabrics, not being goods falling within a preceding sub-item of this item:
58.05.31	- - Elastomeric fabrics.......................	45%	45%
58.05.32	- - Pile fabrics having a cut pile.................	Free	Free
58.05.39	- - Other................................	65%	65%
58.05.9	- Other.................................	20%	10%
58.06	* Woven labels, badges and the like, not embroidered, in the piece, in strips or cut to shape or size	40%	22½%
58.07	* Chenille yarn (including flock chenille yarn), gimped yam (other than metallised yarn falling within item 52.01 and gimped horsehair yarn); braids and ornamental trimmings in the piece; tassels, pompons and the like:
58.07.1	- Gimped yarn other than of a kind used by hand solely or principally in sewing, knitting or embroidering	The rate of duty set out in this column that would apply to the goods if they were not gimped and were single yarns of the same weight per m and the same composition	The rate of duty set out in this column that would apply to the goods if they were not gimped and were single yarns of the same weight per m and the same composition
58.07.2	- Braids; woven fabrics of a width not exceeding 30 centimetres, having designs produced by broche threads or yarns; fringes of a kind commonly used on window blinds or carpets and similar fringes	40%	25%
58.07.9	- Other.................................	7½%	Free
58.08	* Tulle and other net fabrics (other than woven, knitted or crocheted fabrics), plain	2½%	Free

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
58.09	* Tulle and other net fabrics (other than woven, knitted or crocheted fabrics), figured; hand or mechanically made lace, in the piece, in strips or in motifs:
58.09.1	- Lace for attire; lace flouncing; millinery nets; dress nets; veilings	7½%	Free
58.09.9	- Other.................................	2½%	Free
58.10	* Embroidery, in the piece, in strips or in motifs:
58.10.1	- Without visible background..................	7½%	Free
58.10.9	- Other.................................	17½%	10%

First Schedule—continued

Chapter 59—Wadding and Felt; Twine, Cordage, Ropes and Cables; Special Fabrics; Impregnated and Coated Fabrics; Textile Articles of a Kind Suitable for Industrial Use

Notes

1. In this Chapter, “textile fabric” means—

(a) textile fabric falling within an item in Chapters 50 to 57 (inclusive) or item 58.04 or 58.05;

(b) braids or trimmings in the piece falling within item 58.07;

(d) goods falling within item 60.01.

2.—(1.) (a) Subject to the next succeeding paragraph of this sub-note in item 59.08 “textile fabrics impregnated, coated, covered or laminated with preparations of cellulose derivatives or of other artificial plastic materials” means such fabrics, whatever the weight per square metre, impregnated, coated, covered or laminated with artificial plastic material, and whether or not such artificial plastic material is compacted, foamed, of sponge or expanded.

(b) The following goods do not fall within item 59.08:—

(i) fabrics in which the impregnation, coating or covering cannot be seen with the naked eye or can be seen only by reason of a resulting change of colour;

(ii) goods which cannot, without fracturing, be bent manually around a cylinder of a diameter of 7 millimetres at a temperature between 15 degrees and 30 degrees Celsius; or

(iii) goods in which the textile fabric is either completely embedded in artificial plastic material or coated or covered on both sides with such material.

(2.) The following goods do not fall within item 59.12:—

(a) fabrics in which the impregnation or coating cannot be seen with the naked eye or can be seen only by reason of a resulting change of colour;

(b) fabrics painted with designs (other than painted canvas being theatrical scenery, studio back-cloths or the like);

(d) fabrics finished with normal dressings having a basis of amylaceous or similar substances.

3. In item 59.11, “rubberised textile fabrics” means—

(a) textile fabrics that are impregnated, coated, covered or laminated with rubber and—

(i) weigh not more than 1.5 kilograms per square metre; or

(ii) weigh more than 1.5 kilograms per square metre and contain more than 50 per centum by weight of textile materials;

(b) fabrics composed of parallel textile yarns agglomerated with rubber, irrespective of their weight per square metre; and

(c) plates, sheets and strip, of expanded, foam or sponge rubber, combined with textile fabric, other than goods referred to in sub-note (3.) of note 2 to Chapter 40.

4. The following goods do not fall within item 59.16:—

(a) transmission, conveyor or elevator belting of a thickness of less than 3 millimetres;

(b) transmission, conveyor or elevator belts or belting of textile fabric impregnated, coated, covered or laminated with rubber or made from textile yarn or cord impregnated or coated with rubber.

5.—(1.) Subject to the next succeeding sub-note of this note, goods which fall within item 59.17 do not fall within any other item in Division XI.

(2.) Goods that fall within item 59.14, 59.15 or 59.16 do not fall within item 59.17.

(3.) Subject to the last preceding sub-note, item 59.17 is to be taken to apply only to:

(a) textile goods as follows:—

(i) textile fabric, felt and felt-lined woven fabric, coated, covered or laminated with rubber, leather, or other material, of a kind commonly used for card clothing, and similar fabric of a kind commonly used in machinery or plant;

(ii) bolting cloth;

(iii) straining cloth of a kind commonly used in oil presses and the like, of textile fibres or of human hair;

(iv) woven textile felts, whether or not impregnated or coated, of a kind commonly used in paper-making or other machinery, tubular or endless with single or multiple warp and/or weft, or flat woven with multiple warp and/or weft;

First Schedule—continued

(v) textile fabrics reinforced with metal, of a kind commonly used in machinery or plant;

(vi) textile fabrics of metallised yarn falling within item 52.01, of a kind commonly used in paper-making or other machinery;

(vii) cords, braids and the like whether or not coated, impregnated or reinforced with metal, of a kind commonly used in machinery or plant as packing or lubricating materials; and)

(b) textile articles being gaskets, washers, polishing discs or other textile articles of a kind commonly used in machinery or plant.

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
59.01	* Wadding and articles of wadding; textile flock and dust and mill neps:
59.01.1	- Wadding..............................	25%	15%
59.01.9	- Other:
59.01.91	- - Put up for retail sale......................	7½%	Free
59.01.99	- - Other................................	Free	Free
59.02	* Felt and articles of felt, whether or not impregnated or coated	25%	15%
59.03	* Bonded fibre fabrics, similar bonded yarn fabrics, and articles of such fabrics, whether or not impregnated or coated:
59.03.1	- Bonded fibre fabrics and similar bonded yarn fabrics, whether or not impregnated or coated, not made up:
59.03.11	- - As prescribed by by-law...................	Free	Free
59.03.19	- - Other................................	15%	15%
59.03.9	- Other.................................	25%	15%
59.04	* Twine, cordage, ropes and cables, plaited or not:
59.04.1	- Reaper and binder twine being an oiled single ply twine composed of sisal or manila fibres and having a running length of not less than 270 metres and not more than 400 metres per kilogram	17½%	10%
59.04.2	- Of man-made fibres; of cotton................	40%	25%
59.04.9	- Other.................................	30%	10%
59.05	* Nets and netting made of twine, cordage or rope, and made up fishing nets of yarn, twine, cordage or rope	7½%	Free
59.06	* Other articles made from yarn, twine, cordage, rope or cables, other than textile fabrics and articles made from such fabrics	40%	25%
59.07	* Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books and the like; tracing cloth; prepared painting canvas; buckram and similar fabrics for hat foundations and similar uses	7½%	Free

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
59.08	* Textile fabrics impregnated, coated, covered or laminated with preparations of cellulose derivatives or of other artificial plastic materials:
59.08.1	- Goods of cotton or in chief part by weight of cotton (not being a woven fabric containing 20% or more by weight of man-made fibres) impregnated, coated, covered or laminated with polyurethane, with plastic addition exceeding 17 grams per square metre	20%	10%
59.08.2	- Impregnated, coated, covered or laminated with polymers or copolymers of the vinyl chloride type, with plastic addition exceeding 34 grams per square metre	40%, and if the FOB price falls below $0.72 per m2, an amount per m2 equal to three-quarters of the difference	30%, and if the FOB price falls below $0.72 per m2. an amount per m2 equal to three-quarters of the difference
59.08.3	- Impregnated, coated, covered or laminated with materials other than polymers or copolymers, of the vinyl chloride type, with plastic addition exceeding 17 grams per square metre, not being goods falling within sub-item 59.08.1	40%, or, if higher, the rate of duty set out in this column that would apply to the goods if they were uncoated, uncovered, non-impregnated or non-laminated fabrics of the same width and weight per m2 as the goods and of the same construction and textile fibre composition as the textile fabric in the goods, or, if there are two or more textile fabrics in the goods, as the textile fabric in the goods that gives, or, in the opinion of the Minister, gives the goods their essential character	30%, or, if higher, the rate of duty set out in this column that would apply to the goods if they were uncoated, uncovered, non-impregnated or non-laminated fabrics of the same width and weight per m2 as the goods and of the same construction and textile fibre composition as the textile fabric in the goods, or, if there are two or more textile fabrics in the goods, as the textile fabric in the goods that gives, or, in the opinion of the Minister, gives the goods their essential character

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
59.08.9	- Other.....................................	The rate of duty set out in this column that would apply to the goods if they were uncoated, uncovered, non-impregnated or non-laminated fabrics of the same width and weight per m2 as the goods and of the same construction and textile fibre composition as the textile fabric in the goods, or, if there are two or more textile fabrics in the goods, as the textile fabric in the goods that gives, or, 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 were uncoated, uncovered, non-impregnated or non-laminated fabrics of the same width and weight per m2 as the goods and of the same construction and textile fibre composition as the textile fabric in the goods, or, if there are two or more textile fabrics in the goods, as the textile fabric in the goods that gives, or, in the opinion of the Minister, gives the goods their essential character
59.09	* Textile fabrics impregnated or coated with oil or preparations with a basis of drying oil	7½%	Free
59.10	* Linoleum and materials prepared on a textile base in a similar manner to linoleum, whether or not cut to shape and whether or not of a kind used as floor coverings; floor coverings consisting of a coating applied on a textile base, whether or not cut to shape:
59.10.1	- Having a coating of or partly of artificial plastic material	45%	35%
59.10.9	- Other.....................................	35%	25%
59.11	* Rubberised textile fabrics, other than rubberised knitted or crocheted goods:
59.11.1	- As prescribed by by-law, being fabrics that weigh less than 203 grams per square metre and in which the textile fibres are of cotton	7½%	Free

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
59.11.2	- Tyre cord fabrics.............................	The rate of duty set out in this column that would apply to the goods if they were not rubberised	The rate of duty set out in this column that would apply to the goods if they were not rubberised
59.11.9	- Other.....................................	55%	45%
59.12	* Textile fabrics otherwise impregnated or coated; painted canvas being theatrical scenery, studio back-cloths or the like:
59.12.1	- Coated with glass beads (ballotini); coated or impregnated with starch, of a kind used solely or principally in the manufacture of window blinds	25%	15%
59.12.9	- Other.....................................	The rate of duty set out in this column that would apply to the goods if they were uncoated, non-impregnated fabrics of the same width and weight per m2 as the goods and of the same construction and textile fibre composition as the textile fabric in the goods, or, if there are two or more textile fabrics in the goods, as the textile fabric in the goods that gives, or, 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 were uncoated, non-impregnated fabrics of the same width and weight per m2 as the goods and of the same construction and textile fibre composition as the textile fabric in the goods, or, if there are two or more textile fabrics in the goods, as the textile fabric in the goods that gives, or, in the opinion of the Minister, gives the goods their essential character

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
59.13	* Elastic fabrics and trimmings (other than knitted or crocheted goods) consisting of textile materials combined with rubber threads:
59.13.1	- Having a width or flattened width, in the case of tubular fabrics, not exceeding 51 millimetres	45%	45%
59.13.2	- Having a width or flattened width, in the case of tubular fabrics, exceeding 51 millimetres and not exceeding 153 millimetres	45%	30%
59.13.9	- Other.................................	20%	10%
59.14	* Wicks, of woven, plaited or knitted textile materials, for lamps, stoves, lighters, candles and the like; tubular knitted gas-mantle fabric and incandescent gas mantles	35%	25%
59.15	* Textile hosepiping and similar tubing, with or without lining, armour or accessories of other materials:
59.15.1	- With a lining or coating of rubber or artificial plastic materials	7½%	Free
59.15.9	- Other.................................	35%	25%
59.16	* Transmission, conveyor or elevator belts or belting, of textile material, whether or not strengthened with metal or other material	40%	30%
59.17	* Textile fabrics and textile articles, of a kind commonly used in machinery or plant:
59.17.1	- Articles; textile fabrics of a kind specified in sub-paragraph (iv) of paragraph (a) of sub-note (3.) of note 5 to this Chapter	25%	15%
59.17.2	- Fabrics:
59.17.21	- - Bolting cloth, wholly of silk.................	Free	Free
59.17.29	- - Other................................	The rate of duty set out in this column that, but for this item, would apply to the goods	The rate of duty set out in this column that but for this item, would apply to the goods

First Schedule—continued

Chapter 60—Knitted and Crocheted Goods

Notes

1. The following goods do not fall within this Chapter:—

(a) crochet lace falling within item 58.09;

(b) knitted or crocheted goods falling within an item in Chapter 59;

(d) goods falling within item 63.01;

(e) orthopaedic appliances, surgical belts, trusses and the like falling within item 90.19.

2.—(1.) A reference in item 60.02, 60.03, 60.04, 60.05 or 60.06 (not being a reference in a sub-item, paragraph or sub-paragraph) to goods of a particular kind shall be read as including a reference to parts for goods of that kind.

(2.) A reference in a sub-item (including a paragraph or sub-paragraph) of item 60.02, 60.03, 60.04, 60.05 or 60.06 to goods of a particular kind shall, unless the contrary intention appears, be read as including a reference to parts for goods of that kind.

(3.) For the purposes of items 60.02 to 60.06 (inclusive) goods shall be deemed to be knitted or crocheted if—

(a) they have been knitted or crocheted, as the case may be, directly to shape, whether imported as separate articles or in the form of a number of articles in the length;

(b) they have been made up from knitted or crocheted fabric, as the case may be, by sewing or otherwise.

3. For the purposes of item 60.06, knitted or crocheted articles shall not be deemed to be elastic articles by reason only of their containing rubber thread or elastic forming simply a supporting band.

4. Goods of a kind used in apparel, as furnishings or the like shall not be deemed not to fall within an item in this Chapter by reason only that they are made of metal thread.

5. For the purposes of this Chapter—

(a) goods shall be deemed to be elastic if they consist of textile materials combined with rubber threads; and

(b) goods shall be deemed to be rubberised if they are impregnated, coated, covered or laminated with rubber or made with textile thread impregnated, coated or covered with rubber.

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate

60.01	* Knitted or crocheted fabric, not elastic or rubberised:
60.01.1	- Pile fabrics resembling terry towelling or similar terry fabric	55%; or, if higher, $1.08 per m2, less 55%	17½%; or, if higher, $1.08 per m2 less 92½%
60.01.2	- Elastomeric fabrics:
60.01.21	- - Having a width or flattened width, in the case of tubular fabrics, not exceeding 15.24 centimetres	45%	30%
60.01.29	- - Other................................	20%	10%
60.01.9	- Other:
60.01.91	- - Net fabrics and fabrics resembling lace, wholly or partly of man-made fibres, not containing wool or containing less than 20% by weight of wool, not being fabrics suitable for apparel	30%	30%
60.01.99	- - Other................................	30%	20%

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
60.02	* Gloves, mittens and mitts, knitted or crocheted, not elastic or rubberised:
60.02.1	- Of a kind worn solely or principally by industrial workers or by golfers; dress type	12½%	Free
60.02.9	- Other.................................	37½%, or, if higher, $0.30 per doz pairs	17½%, or, if higher, $0.15 per doz pairs
60.03	* Stockings, understockings, socks, ankle-socks, sockettes and the like, knitted or crocheted, not elastic or rubberised:
60.03.1	- Women’s and girls’ stockings, including stockings worn below the knee	35%, or. if higher, $2.80 per doz pairs	17½%, or, if higher, $0.80 per doz pairs
60.03.2	- Children’s three-quarter hose, including children’s three quarter golf hose; women’s and girls’ sports socks, not being goods falling within the last preceding sub-item	40%, or. if higher, $1.30 per doz pairs	22½%, or. if higher, $0.30 per doz pairs
60.03.3	- Children’s socks, not being goods falling within a preceding sub-item of this item	30%, or, if higher, $1.20 per doz pairs	12½%, or, if higher, $0.20 per doz pairs
60.03.4	- Men’s half hose..........................	37½%, or. if higher, $1.40 per doz pairs	20%, or. if higher, $0.40 per doz pairs
60.03.9	- Other.................................	45%	27½%
60.04	* Undergarments, knitted or crocheted, not elastic or rubberised:
60.04.1	- Men’s and boys’ shirts.....................	57½%, or. if higher, $1.57 per doz	22½%
60.04.2	- Pyjamas and other nightwear.................	57½%, or, if higher, $1.90 per doz	22½%
60.04.3	- Babies’ napkins..........................	$0.54 per m2	$0.54 per m2 less 27½%
60.04.4	- Tights................................	52½%	22½%
60.04.5	- Other undergarments:
60.04.51	- - Wholly or partly of wool, silk or man-made fibres..	47½%; or, if higher, $0.35 each, and 27½%	27½%; or, if higher, $0.15 each, and 12½%

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
60.04.59	- - Other................................	47½%; or, if higher, $0.175 each, and 27½%	27½%; or, if higher, $0.075 each, and 12½%
60.04.9	- Other, that is to say parts for, and fabric shaped for making, goods falling within another sub-item of this item	52½%	22½%
60.05	* Outer garments and other articles, knitted or crocheted, not elastic or rubberised:
60.05.1	- Articles of apparel, other than men’s and boys’ shirts (so-called):
60.05.11	- - Blouses, skirts and bathing costumes:
60.05.111	- - - Wholly or partly of wool, silk or man-made fibres	47½%; or, if higher, $0.35 each, and 27½%	27½%; or, if higher, $0.15 each, and 12½%
60.05.119	- - - Other...............................	47½%; or, if higher, $0.175 each, and 27½%	27½%; or, if higher, $0.075 each, and 12½%
60.05.12	- - Coats, jumpers, cardigans, sweaters and the like:
60.05.121	- - - With chest measurement under 86 centimetres....	45%; or, if higher, $0.30 each, and 27½%	27½%; or, if higher, $0.20 each, and 12½%
60.05.129	- - - Other...............................	45%; or, if higher, $0.55 each, and 27½%	27½%; or, if higher, $0.30 each, and 12½%
60.05.13	- - Costumes, dresses or robes:
60.05.131	- - - Wholly or partly of wool, but not containing silk or man-made fibres	45%; or, if higher, $1 each, and 27½%	27½%; or, if higher, $0.50 each, and 12½%
60.05.132	- - - Wholly or partly of silk or man-made fibres......	45%; or, if higher, $1.20 each, and 27½%	27½%; or, if higher, $0.60 each, and 12½%
60.05.139	- - - Other...............................	52½%; or, if higher, $0.80 each, and 32½%	30%; or, if higher, $0.40 each, and 17½%
60.05.14	- - Dressing gowns, kimonos and bath gowns........	62½%, or, if higher, $0.425 each	27½%
60.05.15	- - Neckties..............................	50%, or, if higher, $0.45 per doz	22½%, or, if higher, $0.225 per doz

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
60.05.19	- - Other................................	52½%	22½%
60.05.2	- Parts for, and fabric shaped for making, goods falling within sub-item 60.05.1	52½%	22½%
60.05.3	- Towels................................	55%; or, if higher, $1.08 per m2, less 55%	17½%; or, if higher, $1.08 per m2, less 92½%
60.05.4	- Men’s and boys’ shirts (so-called)..............	57½%, or, if higher, $1.57 per doz	22½%
60.05.9	- Other.................................	32½%	20%
60.06	* Knitted or crocheted fabric and articles thereof, elastic or rubberised (including elastic knee-caps and elastic stockings):
60.06.1	- Elastic fabric having a width or flattened width, in the case of tubular fabrics, not exceeding 15.24 centimetres	45%	30%
60.06.2	- Elastic fabric, not being goods falling within the last preceding sub-item	20%	10%
60.06.9	- Other.................................	30%	20%

First Schedule—continued

Chapter 61—Articles of Apparel and Clothing Accessories of Textile Fabric, other than Knitted or Crocheted Goods

Notes

1.—(1.) Goods do not fall within this Chapter unless they are made up of—

(a) a textile fabric (including felt, bonded fibre fabric, braid and trimmings falling within item 58.07, tulle and other net fabrics and lace); or

(b) fabric of metal thread.

(2.) Goods made of knitted or crocheted material do not fall within an item in this Chapter, other than item 61.09.

2. The following goods do not fall within this Chapter:—

(a) goods falling within item 63.01;

(b) orthopaedic appliances, surgical belts, trusses and the like falling within item 90.19.

3.—(1.) Goods do not fall within item 61.01 or 61.03 unless they are designed for use exclusively as men’s or boys’ garments.

(2.) Outer garments that are not designed for use exclusively as men’s or boys’ garments fall within item 61.02.

(3.) Undergarments that are not designed for use exclusively as men’s or boys’ garments fall within item 61.04.

(4.) In items 61.01 to 61.04 (inclusive), a reference to infants’ garments shall be read as including a reference to—

(a) garments for young children that are not designed for use exclusively as boys’ garments or exclusively as girls’ garments; and

(b) babies’ napkins.

4.—(1.) In this Chapter, “handkerchiefs” includes scarves and articles of the scarf type—

(a) that are square or approximately square; and

(b) of which no side exceeds 60 centimetres.

(2.) In item 61.06, “shawls, scarves, mufflers, mantillas, veils and the like” includes handkerchiefs of which any side exceeds 60 centimetres.

5.—(1). A reference in an item (other than a sub-item of the item) in this Chapter to goods of a particular kind shall be read as including a reference to—

(a) in the case of an item other than item 61.09—textile fabric (other than knitted or crocheted fabric) cut to shape for making goods of that kind; or

(b) in the case of item 61.09—textile fabric (including knitted and crocheted fabric whether imported as separate articles or in the form of a number of articles in the length) shaped for making goods of that kind.

(2.) A reference in a sub-item of an item in this Chapter to goods of a particular kind shall, unless the contrary intention appears, be read as also including a reference to—

(a) in the case of an item other than item 61.09—textile fabric (other than knitted or crocheted fabric) cut to shape for making goods of that kind; or

6. For the purposes of this Chapter, goods shall be deemed to be elastic if they consist of textile materials combined with rubber threads.

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
61.01	* Men’s and boys’ outer garments:
61.01.1	- Overcoats and suits........................	57½%; or, if higher, 40%, and $2.50 each	22½%; or, if higher, 12½%, and $1 each

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
61.01.2	- Coats:
61.01.21	- - With chest measurement of 86 centimetres and over	57½%; or, if higher, 40%, and $1.50 each	22½%; or, if higher, 12½%, and $0.60 each
61.01.29	- - Other................................	65%; or, if higher, 45%, and $1.30 each	30%; or, if higher, 17½%, and $0.55 each
61.01.3	- Vests.................................	57½%; or, if higher, 40%, and $0.50 each	22½%; or, if higher, 12½%, and $0.20 each
61.01.4	- Trousers or knickers.......................	57½%; or, if higher, 40%, and $0.85 each	22½%; or, if higher, 12½%, and $0.35 each
61.01.5	- Dressing gowns, kimonos and bath gowns.........	62½%, or, if higher, $0.425 each	27½%
61.01.6	- Textile fabrics shaped for making goods falling within a preceding sub-item of this item; other garments	52½%	22½%
61.02	* Women’s, girls’ and infants’ outer garments:
61.02.1	- Costumes, dresses or robes, not including— (a) dresses or robes for infants in arms; or (b) goods 56 centimetres or less in length:
61.02.11	- - Wholly or partly of wool...................	45%; or, if higher, 27½%, and $1.25 each	27½%; or, if higher, 12½%, and $0.75 each
61.02.12	- - Wholly or partly of silk or wholly or partly of man-made fibres, but not containing wool	47½%; or, if higher, 27½%, and $1 each	27½%; or, if higher, 12½%, and $0.60 each
61.02.19	- - Other................................	52½%; or, if higher, 32½%, and $0.60 each	30%; or, if higher, 17½%, and $0.30 each
61.02.2	- Coats:
61.02.21	- - Measuring 1.07 metres or less from collar seam to foot of coat:
61.02.211	- - - Wholly or partly of wool..................	57½%; or, if higher, 40%, and $1.30 each	22½%; or, if higher, 12½%, and $0.45 each
61.02.212	- - - Wholly or partly of silk or wholly or partly of man-made fibres, but not containing wool	65%; or, if higher, 45%, and $1 each	30%; or, if higher, 17½%, and $0.30 each

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
61.02.219	- - - Other...............................	65%; or, if higher, 45%, and $0.60 each	30%; or, if higher, 17½%, and $0.20 each
61.02.29	- - Other:
61.02.291	- - - Wholly or partly of wool..................	57½%; or, if higher, 40%, and $2 each	22½%; or, if higher, 12½%, and $0.65 each
61.02.292	- - - Wholly or partly of silk or wholly or partly of man-made fibres, but not containing wool	65%; or, if higher, 45%, and $1.70 each	30%; or, if higher, 17½%, and $0.50 each
61.02.299	- - - Other...............................	65%; or, if higher, 45%, and $1.30 each	30%; or, if higher, 17½%, and $0.40 each
61.02.3	- Blouses or skirts.........................	65%; or, if higher, 45%, and $0.80 each	30%; or, if higher, 17½%, and $0.35 each
61.02.4	- Dressing gowns, kimonos and bath gowns.........	62½%, or, if higher, $0.425 each	27½%
61.02.5	- Trousers...............................	57½%; or, if higher, 40%, and $0.85 each	22½%; or, if higher, 12½%, and $0.30 each
61.02.6	- Textile fabric shaped for making goods falling within a preceding sub-item of this item; other garments	52½%	22½%
61.03	* Men’s and boys’ undergarments, including collars, shirt fronts and cuffs:
61.03.1	- Shirts, not being nightwear; shirt fronts with or without collars:
61.03.11	- - Shirts that— (a) are made from fabrics consisting of a mixture of cotton fibres and 20% or more by weight of man-made fibres; and (b) have a value less than $25.22 per dozen	$14.50 per doz; or, if higher, $16.07 per doz, less 57½%	$14.50 per doz, less 35%
61.03.19	- - Other................................	57½%, or, if higher, $1.57 per doz	22½%
61.03.2	- Pyjamas and other nightwear.................	57½%, or, if higher, $1.90 per doz	22½%

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
61.03.3	- Under shorts, under vests and the like............	62½%, or, if higher, $0.10 each	27½%
61.03.4	- Other undergarments, including collars and cuffs....	62½%	27½%
61.03.5	- Textile fabric shaped for making goods falling within a preceding sub-item of this item	52½%	22½%
61.04	* Women’s, girls’ and infants’ undergarments:
61.04.1	- Pyjamas and other nightwear; babies’ napkins:
61.04.11	- - Babies’ napkins of terry towelling or similar terry fabric	$0.54 per m2	$0.54 per m2, less 27½%
61.04.19	- - Other................................	57½%	22½%
61.04.2	- Shirts:
61.04.21	- - Wholly or partly of wool...................	65%; or, if higher, 45%, and $1.10 each	30%; or, if higher, 17½%, and $0.35 each
61.04.22	- - Wholly or partly of silk or wholly or partly of man-made fibres, but not containing wool	65%; or, if higher, 45%, and $0.80 each	30%; or, if higher, 17½%, and $0.20 each
61.04.29	- - Other................................	65%; or, if higher, 45%, and $0.40 each	30%; or, if higher, 17½%, and $0.10 each
61.04.3	- Other undergarments......................	62½%, or, if higher, $0.10 each	27½%
61.04.4	- Textile fabric shaped for making goods falling within a preceding sub-item of this item	52½%	22½%
61.05	* Handkerchiefs............................	35%	20%
61.06	* Shawls, scarves, mufflers, mantillas, veils and the like.	52½%	22½%
61.07	* Ties, bow ties and cravats...................	50%, or, if higher, $0.45 per doz	22½%, or, if higher, $0.225 per doz
61.08	* Collars, tuckers, fallals, bodice-fronts, jabots, cuffs, flounces, yokes and similar accessories and trimmings for women’s and girls’ garments:
61.08.1	- Rosettes, bows, ruches, frills, ruffles and the like....	12½%	Free
61.08.9	- Other.................................	52½%	27½%

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
61.09	* Corsets, corset-belts, suspender-belts, brassieres, braces, suspenders, garters and the like (including such articles of knitted or crocheted fabric), whether or not elastic:
61.09.1	- Corsets (including combined garments of which corsets form a part), corset-belts and the like	37½%	17½%
61.09.2	- Textile fabric shaped for making goods falling within item 61.09; other articles	52½%	22½%
61.10	* Gloves, mittens, mitts, stockings, socks and sockettes, not being knitted or crocheted goods:
61.10.1	- Gloves, mittens and mitts, dress type or of a kind worn solely or principally by industrial workers or by golfers	12½%	Free
61.10.9	- Other.................................	47½%; or, if higher, 10%, and $0.30 per doz pairs	22½%; or, if higher, 5%, and $0.15 per doz pairs
61.11	* Made up accessories for articles of apparel:
61.11.1	- Adjustable shoulder straps of a kind used for female underclothing	65%	45%
61.11.9	- Other.................................	40%	25%

First Schedule—continued

Chapter 62—Other Made Up Textile Articles

Notes

1. Goods do not fall within an item in this Chapter unless they are made up of—

(a) a textile fabric other than felt and bonded fibre or similar bonded yarn fabrics; or

(b) braids or trimmings falling within item 58.07.

2. The following goods do not fall within this Chapter:—

(a) knitted or crocheted goods;

(b) goods falling within an item in Chapter 58, 59 or 61;

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
62.01	* Travelling rugs and blankets:
62.01.1	- Wholly of cotton or wholly of viscose fibre, having a weight of 339 grams or more per square metre	7½%	Free
62.01.9	- Of other materials........................	35%	20%
62.02	* Bed linen, table linen, toilet linen and kitchen linen; curtains and other furnishing articles:
62.02.1	- Bed sheets, pillow cases, bolster cases, including sets thereof; curtains and blinds	55%	45%
62.02.2	- Marcella, honeycomb, alhambra, grecian and dimity bedspreads; printed bedspreads wholly of cotton, not less than 2.04 metres in length and not less than 1.53 metres in width	7½%	Free
62.02.3	- Face washers............................	$0.54 per m2	$0.54 per m2, less 27½%
62.02.4	- Towels of fabrics of huckaback or honeycomb weave, not being face washers	27½%	17½%
62.02.5	- Towels, not being goods falling within a preceding sub-item of this item and not being of terry towelling or similar terry fabrics, as follows:— (a) tea towels; (b) guest towels having an area not less than 1550 square centimetres	7½%	Free
62.02.6	- Towels, not being goods falling within a preceding sub-item of this item	55%; or, if higher, $1.08 per m2, less 55%	17½%; or, if higher, $1.08 per m2, less 92½%
62.02.9	- Other.................................	35%	20%
62.03	* Sacks and bags, of a kind used for the packing of goods:
62.03.1	- Of jute, having a length not less than 1.02 metres, a width not less than 56 centimetres and a weight of not less than 1.67 kilograms per square metre of area, calculated by reference to the length and width of the sack or bag in the flattened state; woolpacks	Free	Free

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
62.03.2	- Of jute, not being goods falling within the last preceding sub-item	10%	10%
62.03.9	- Of other materials........................	30%	20%
62.04	* Tarpaulins, sails, awnings, sunblinds, tents and camping goods	40%	30%
62.05	* Other made up textile article (including dress patterns).	40%	25%

First Schedule—continued

Chapter 63—Old Clothing and Other Textile Articles; Rags

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
63.01	* Clothing, clothing accessories, travelling rugs and blankets, household linen and furnishing articles (other than goods falling within item 58.01, 58.02 or 58.03), of textile materials, footwear and headgear of any material, showing signs of appreciable wear and imported in bulk or in bales, sacks or similar bulk packings	52½%	22½%
63.02	* Used or new rags, scrap twine, cordage, rope and cables and worn out articles of twine, cordage, rope or cables	Free	Free

First Schedule—continued

DIVISION XII.

FOOTWEAR, HEADGEAR, UMBRELLAS, SUNSHADES, WHIPS, RIDING-CROPS, AND PARTS THEREFOR; PREPARED FEATHERS AND ARTICLES MADE THEREWITH; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR; FANS

Chapter 64—Footwear, Gaiters and the Like; Parts for Such Articles

Notes

1. The following goods do not fall within this Chapter:—

(a) footwear, without applied soles, that—

(i) are made of knitted, crocheted or other textile fabric and fall within item 60.03; or

(ii) are made of other textile fabric (except felt or bonded fibre or similar bonded yarn fabric) and fall within item 62.05;

(b) old footwear falling within item 63.01;

(d) orthopaedic footwear and other orthopaedic appliances, and parts therefor, falling within item 90.19;

(e) goods falling within an item in Chapter 97.

2. In items 64.05 and 64.06, “parts” does not include—

(a) pegs, boot protectors, eyelets, boot hooks, buckles, ornaments, braid, laces, pompons or other trimmings; or

(b) goods falling within item 98.01.

3. In item 64.01, “rubber or artificial plastic material” includes any textile fabric coated or covered externally with rubber or an artificial plastic material or with both rubber and an artificial plastic material.

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
64.01	* Footwear with outer soles and uppers of rubber or artificial plastic material:
64.01.1	- Ski boots; footwear of a kind used solely or principally in conjunction with diving dress being footwear of expanded rubber	7½%	Free
64.01.2	- Thong sandals entered for home consumption on or before 30 June 1975	To and including 30 June 1973—45%, or, if higher, $0.18 per pair	To and including 30 June 1973—25%; or, if higher, $0.18 per pair, less 20%
		From and including 1 July 1973—45%, or, if higher, $0.10 per pair	From and including 1 July 1973—25%; or, if higher, $0.10 per pair, less 20%
64.01.3	- Goloshes entered for home consumption on or before 30 June 1975	To and including 30 June 1973—45%, or, if higher, $0.45 per pair	To and including 30 June 1973—30%; or, if higher, $0.45 per pair, less 12½%
		From and including 1 July 1973—45%, or, if higher, $0.30 per pair		From and including 1 July 1973—30%; or, if higher, $0.30 per pair, less 12½%
64.01.4	- Other footwear entered for home consumption on or before 30 June 1975	To and including 30 June 1973—45%, or, if higher, $0.45 per pair		To and including 30 June 1973—25%; or, if higher, $0.45 per pair, less 12½%
		From and including 1 July 1973—45%, or, if higher, $0.30 per pair		From and including 1 July 1973—25%; or, if higher, $0.30 per pair, less 12½%
64.01.9	- Other:
64.01.91	- - Goloshes.............................	45%		30%
64.01.99	- - Other................................	45%		25%
64.02	* Footwear with outer soles of leather or composition leather; footwear (other than footwear falling within item 64.01) with outer soles of rubber or artificial, plastic material:
64.02.1	- Ski boots..............................	7½%		Free
64.02.2	- Sand boots and shoes entered for home consumption on or before 30 June 1975	To and including 30 June 1973—45%, or, if higher, $0.45 per pair		To and including 30 June 1973—30%; or, if higher, $0.45 per pair, less 12½%
		From and including 1 July 1973—45%, or, if higher, $0.30 per pair		From and including 1 July 1973—30%; or, if higher, $0.30 per pair, less 12½%

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
64.02.3	- Other footwear, not being footwear with uppers of leather or ski boots, entered for home consumption on or before 30 June 1975	To and including 30 June 1973—45%, or, if higher, $0.45 per pair	To and including 30 June 1973—25%; or, if higher, $0.45 per pair, less 12½%
		From and including 1 July 1973—45%, or, if higher, $0.30 per pair	From and including 1 July 1973—25%; or, if higher, $0.30 per pair, less 12½%
64.02.9	- Other:
64.02.91	- - Sand boots and shoes.....................	45%	30%
64.02.99	- - Other................................	45%	25%
64.03	* Footwear with outer soles of wood or cork:
64.03.1	- Ski boots..............................	7½%	Free
64.03.9	- Other.................................	45%	25%
64.04	* Footwear with outer soles of other materials:
64.04.1	- Ski boots..............................	7½%	Free
64.04.9	- Other.................................	45%	25%
64.05	* Parts for footwear (including uppers, in-soles and screw-on heels) of any material other than metal:
64.05.1	- Outer soles and thongs, of rubber or artificial plastic material or combinations thereof, of a kind suitable for use in thong sandals, entered for home consumption on or before 30 June 1975:
64.05.11	- - Thongs...............................	To and including 30 June 1973—45%, or, if higher, $0.03 each	To and including 30 June 1973—25%; or, if higher, $0.03 each, less 20%
		From and including 1 July 1973—45%, or, if higher, $0.02 each	From and including 1 July 1973—25%; or, if higher, $0.02 each, less 20%

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
64.05.12	- - Soles................................	To and including 30 June 1973—45%, or, if higher, $0.06 each	To and including 30 June 1973—25%; or, if higher, $0.06 each, less 20%
		From and including 1 July 1973—45%, or, if higher, $0.04 each	From and including 1 July 1973—25%; or, if higher, $0.04 each, less 20%
64.05.9	- Other.................................	45%	25%
64.06	* Gaiters, spats, leggings, puttees, cricket pads, shinguards and similar articles, and parts therefor	55%	17½%

First Schedule—continued

Chapter 65—Headgear and Parts therefor

Notes

1. The following goods do not fall within this Chapter:—

(a) old headgear falling within item 63.01;

(b) hair nets that—

(i) are made of human hair; and

(ii) fall within item 67.04;

(d) goods falling within an item in Chapter 97.

2. Hat-shapes made by sewing (other than hat-shapes made by the sewing in spirals of plaited or other strips) do not fall within item 65.02.

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
65.01	* Hat-forms, hat bodies and hoods of felt, neither blocked to shape nor with made brims; plateaux and manchons (including slit manchons), of felt:
65.01.1	- Of fur or hair felt.........................	35%, or, if higher, $3 per doz	22½%, or, if higher, $1.80 per doz
65.01.9	- Other.................................	40%, or, if higher, $1.50 per doz	22½%, or, if higher, $0.50 per doz
65.02	* Hat-shapes, plaited or made from plaited or other strips of any material, neither blocked to shape nor with made brims:
65.02.1	- Of a kind known as beachwear, plaited, woven or sewn from more than one kind of material, or ornamented in any way other than by mere change of colour	40%, or, if higher, $4.50 per doz	22½%, or, if higher, $2.50 per doz
65.02.2	- Made from braid or similar material sewn with a visible stitch, not being goods falling within the last preceding sub-item	32½%, or, if higher, $1.80 per doz	22½%, or, if higher, $1.20 per doz
65.02.9	- Other.................................	35%	22½%
65.03	* Felt hats and other felt headgear, being headgear made from felt hoods and plateaux falling within item 65.01, whether or not lined or trimmed	40%, or, if higher, $4.50 per doz	22½%, or, if higher, $2.50 per doz
65.04	* Hats and other headgear, plaited or made from plaited or other strips of any material, whether or not lined or trimmed	40%, or, if higher, $4.50 per doz	22½%, or, if higher, $2.50 per doz
65.05	* Hats and other headgear (including hair nets), knitted or crocheted, or made up from lace, felt or other textile fabric in the piece but not from strips, whether or not lined or trimmed:
65.05.1	- Hair nets of imitation hair...................	22½%	10%
65.05.2	- Hats; caps designed exclusively for female wear; berets; bonnets	40%, or, if higher, $4.50 per doz	22½%, or, if higher, $2.50 per doz
65.05.9	- Other:

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
65.05.91	- - Caps................................	22½%, and $1.57 per doz	12½%, and $1 per doz
65.05.99	- - Other................................	52½%	22½%
65.06	* Other headgear, whether or not lined or trimmed:
65.06.1	- Bathing or shower headgear; firemen’s headgear; miners’ hats; safety headgear; headgear of a kind used solely or principally in conjunction with diving dress	7½%	Free
65.06.2	- Of furskin or of sheet paper or sheet paperboard, not being goods falling within the last preceding sub-item	65%	40%
65.06.9	- Other.................................	40%, or, if higher, $4.50 per doz	22½%, or, if higher, $2.50 per doz
65.07	* Head-bands, linings, covers, hat foundations, hat frames (including spring frames for opera hats), peaks and chinstraps, for headgear:
65.07.1	- Linings...............................	52½%	22½%
65.07.9	- Other.................................	40%	17½%

First Schedule—continued

Chapter 66—Umbrellas, Sunshades, Walking-sticks, Whips, Riding-crops, and Parts therefor

Notes

1. The following goods do not fall within this Chapter:—

(a) measure walking-sticks and the like falling within item 90.16;

(b) firearm-sticks, sword-sticks, loaded walking-sticks and the like falling within an item in Chapter 93;

2.—(1.) Parts, trimmings and accessories of textile material, and covers, tassels, thongs, umbrella cases and the like of any material, do not fall within item 66.03.

(2.) Goods referred to in the last preceding sub-note that are imported with, but not fitted to, other goods falling within item 66.01 or 66.02 shall, for the purposes of this Schedule, be deemed not to form part of those other goods.

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
66.01	* Umbrellas and sunshades (including walking-stick umbrellas, umbrella tents, and garden and similar umbrellas):
66.01.1	- Of a kind ordinarily held in the hand or of a kind carried on the person as personal effects	40%, and $0.30 each	7½%, and $0.30 each
66.01.9	- Other.................................	47½%	27½%
66.02	* Walking-sticks (including climbing-sticks and seat-sticks), canes, whips, riding-crops and the like	40%	17½%
66.03	* Parts, fittings, trimmings and accessories for goods falling within item 66.01 or 66.02	47½%	20%

First Schedule—continued

Chapter 67—Prepared Feathers and Down and Articles made of Feathers or of Down; Artificial Flowers; Articles of Human Hair; Fans

Notes

1. The following goods do not fall within this Chapter:—

(a) straining cloth that—

(i) is made of human hair; and

(ii) falls within item 59.17;

(b) floral motifs of lace, of embroidery or of other textile fabric, being motifs that fall within an item in Division XI;

(d) goods falling within an item in Chapter 65;

(e) goods falling within item 96.04, 96.05 or 96.06;

(f) goods falling within an item in Chapter 97.

2. The following goods do not fall within item 67.01:—

(a) bedding and other goods in which feathers or down constitute no more than filling or padding;

(b) articles of apparel and accessories thereto in which feathers or down constitute no more than trimming or padding;

(d) fans.

3. The following goods do not fall within item 67.02:—

(a) glassware;

(b) artificial flowers, foliage and fruit of pottery, stone, metal, wood or other materials, that have been made in one piece by moulding, forging, carving, stamping or other process, or that consist of parts assembled otherwise than by binding, gluing or similar methods.

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
67.01	* Skins and other parts of birds with their feathers or down, feathers, parts of feathers, down, and goods made thereof, (other than goods falling within item 05.07 and worked quills and scapes)	27½%	15%
67.02	* Artificial flowers, foliage or fruit and parts therefor; goods made of artificial flowers, foliage or fruit	Free	Free
67.03	* Human hair, dressed, thinned, bleached or otherwise worked; wool or other animal hair prepared for use in making wigs and the like	32½%	12½%
67.04	* Wigs, false beards, hair pads, curls, switches and the like, of human or animal hair or of textiles; other goods made of human hair (including hair nets):
67.04.1	- Wigs, transformations and fringes, including scalps or patches	22½%, or, if higher, $1.20 each	12½%, or, if higher, $0.75 each
67.04.2	- Switches...............................	22½%, or, if higher, $0.60 each	12½%, or, if higher, $0.375 each
67.04.3	- Hair nets...............................	22½%	10%
67.04.9	- Other.................................	32½%	12½%
67.05	* Fans and hand screens, non-mechanical, of any material; frames and handles therefor and parts of such frames and handles, of any material	45%	27½%

First Schedule—continued

DIVISION XIII.

ARTICLES OF STONE, OF PLASTER, OF CEMENT, OF ASBESTOS, OF MICA AND OF SIMILAR MATERIALS; CERAMIC PRODUCTS; GLASS AND GLASSWARE

Chapter 68—Articles of Stone, of Plaster, of Cement, of Asbestos, of Mica and of Similar Materials

Notes

1. The following goods do not fall within this Chapter:—

(a) goods falling within an item in Chapter 25;

(b) coated or impregnated paper falling within item 48.07;

(d) goods falling within an item in Chapter 71;

(e) goods falling within an item in Chapter 82;

(f) lithographic stones falling within item 84.34;

(g) goods falling within item 85.25 or 85.26;

(h) dental burrs falling within item 90.17;

(i) goods falling within an item in Chapter 91;

(j) goods falling within item 95.07;

(k) goods falling within an item in Chapter 97;

(l) goods falling within item 98.01, 98.05 or 98.06;

(m) goods falling within an item in Chapter 99.

2. In item 68.02, “monumental or building stone” includes stone of a variety referred to in item 25.15 or 25.16, quartzite, flint, dolomite, steatite and all other natural stone, other than slate.

3. Mineral wools that do not fall within item 70.20, fall within item 68.07.

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
68.01	* Road and paving setts, curbs and flagstones, of natural stone (except slate)	45%	30%
68.02	* Worked monumental or building stone, and goods made thereof (including mosaic cubes), other than goods falling within item 68.01 or within an item in Chapter 69:
68.02.1	- Blocks, sheets or slabs, not polished on any face, edge or end, of marble; smoking requisites of marble	27½%	20%
68.02.2	- Blocks, sheets or slabs, not being goods falling within the last preceding sub-item, not polished on any face, edge or end; blocks, sheets or slabs, polished on any face, edge or end, in sizes the maximum transverse measurement of which does not exceed 660 millimetres and, in addition, being of a thickness not exceeding 38 millimetres; smoking requisites not being goods falling within the last preceding sub-item; monumental and other statuary figures; figures of a kind ordinarily used as ornaments in the household	35%	17½%
68.02.3	- Goods of marble, not being goods falling within a preceding sub-item of this item	45%	30%
68.02.9	- Other.................................	57½%	32½%
68.03	* Worked slate and goods made of slate, including goods made of agglomerated slate	35%	20%

First Schedule—continued

Column 1	Column 2	Column 3		Column 4
Reference No.	Goods	General Rate		Preferential Rate
68.04	* Millstones, grindstones, grinding wheels and the like (including grinding, sharpening, polishing, trueing and cutting wheels, heads, discs and points), of natural stone (whether agglomerated or not), of agglomerated natural or artificial abrasives or of pottery, with or without cores, shanks, sockets, axles or the like of other materials, but without frameworks; segments and other finished parts of such stones or wheels, of natural stone (whether agglomerated or not), of agglomerated natural or artificial abrasives or of pottery	22½%		10%
68.05	* Hand polishing stones, whetstones, oilstones, hones and the like, of natural stone, of agglomerated natural or artificial abrasives or of pottery	12½%		Free
68.06	* Natural or artificial abrasive powder or grain, on a base of woven fabric, of paper, of paperboard or of other materials, whether or not cut to shape or sewn or otherwise made up	30%		17½%
68.07	* Slag wool, rock wool and similar mineral wools; exfoliated vermiculite, expanded clays, foamed slag and similar expanded mineral materials; mixtures of heat-insulating, sound-insulating, or sound-absorbing mineral materials, and goods made of such materials, other than those falling within item 68.12 or 68.13 or within an item in Chapter 69	40%		20%
68.08	* Goods made of asphalt, of petroleum bitumen, of coal tar pitch or of similar material	40%		20%
68.09	* Panels, boards, tiles, blocks and similar goods made of vegetable fibre, of wood fibre, of straw, of wood shavings or of wood waste (including sawdust), agglomerated with cement, with plaster or with any other mineral binding substances	30%		12½%
68.10	* Goods made of plastering material..............	32½%		12½%
68.11	* Goods made of cement (including slag cement), of concrete or of artificial stone (including granulated marble agglomerated with cement), reinforced or not	30%		12½%
68.12	* Goods made of asbestos-cement, of cellulose fibre-cement or the like	30%		12½%
68.13	* Fabricated asbestos and goods made thereof, whether reinforced or not, other than goods falling within item 68.14; mixtures with a basis of asbestos and mixtures with a basis of asbestos and magnesium carbonate, and goods made of such mixtures:
68.13.1	- Fabricated asbestos; yarn; woven, plaited or knitted fabric, unproofed, not cut to shape; gloves, mittens and mitts; millboards	7½%		Free
68.13.9	- Other..................................	32½%		12½%
68.14	* Friction material (that is to say, segments, discs, washers, strips, sheets, plates, rolls and the like) suitable for brakes, for clutches or the like, with a basis of asbestos, of other mineral substances or of cellulose, whether or not combined with textile or other materials:
68.14.1	- Segments, discs, washers and the like, for use as original components in the assembly or manufacture of vehicles of a kind falling within sub-item 87.01.1, 87.02.1, 87.03.9 or paragraph 87.14.11	35%	27½%
68.14.9	- Other.................................	37½%	Free
68.15	* Worked mica and goods made of mica, including bonded mica splittings on a support of paper or fabric	27½%	12½%
68.16	* Goods made of stone or of other mineral substances (including goods made of peat), not falling within any other item:
68.16.1	- Refractory bricks, blocks, tiles and similar refractory constructional goods	20%	10%
68.16.2	- Goods made of graphite, carbon or peat..........	Free	Free
68.16.9	- Other.................................	40%	20%

First Schedule—continued

Chapter 69—Ceramic Products

Notes

1.—(1.) Goods do not fall within this Chapter unless they are ceramic products that have been fired after shaping.

(2.) Heat-insulating goods or refractory goods do not fall within an item included in items 69.04 to 69.14 (inclusive).

2. The following goods do not fall within this Chapter:—

(a) goods falling within an item in Chapter 71;

(b) cermets falling within item 81.04;

(d) artificial teeth falling within item 90.19;

(e) goods falling within an item in Chapter 91;

(f) goods falling within an item in Chapter 97;

(g) goods falling within an item in Chapter 98;

(h) goods falling within an item in Chapter 99.

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
	SUB-CHAPTER I.
	Heat-Insulating and Refractory Goods
69.01	* Heat-insulating bricks, blocks, tiles and other heat-insulating goods of siliceous fossil meals or of similar siliceous earths (including kieselguhr, tripolite or diatomite)	20%	10%
69.02	* Refractory bricks, blocks, tiles and similar refractory constructional goods, other than goods falling within item 69.01	20%	10%
69.03	* Other refractory goods (including retorts, crucibles, muffles, nozzles, plugs, supports, cupels, tubes, pipes, sheaths and rods), other than goods falling within item 69.01	20%	10%
	SUB-CHAPTER II.
	Other Ceramic Products
69.04	* Building bricks (including flooring blocks, support or filler tiles and the like)	22½%	Free
69.05	* Roofing tiles, chimney-pots, cowls, chimney-liners, cornices and other constructional goods, including architectural ornaments	40%	17½%
69.06	* Piping, conduits and guttering (including angles, bends and similar fittings)	40%	17½%
69.07	* Unglazed setts, flags and paving, hearth and wall tiles:
69.07.1	- Having a surface area of less than 6450 square millimetres	Free	Free
69.07.9	- Other.................................	35%	25%
69.08	* Glazed setts, flags and paving, hearth and wall tiles:
69.08.1	- Having a surface area of less than 6450 square millimetres	Free	Free

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
69.08.9	- Other.................................	35%	35%
69.09	* Laboratory, chemical or industrial wares; troughs, tubs and similar receptacles of a kind used in agriculture; pots, jars and similar goods of a kind commonly used for the conveyance or packing of goods:
69.09.1	- Laboratory wares other than combustion boats and balls for ball mills; spurs, stilts and thimbles; zinc refining retorts; pots, jars and similar goods of a kind commonly used for the conveyance or packing of goods	7½%	Free
69.09.9	- Other.................................	40%	17½%
69.10	* Sinks, wash basins, bidets, water closet pans, urinals, baths and like sanitary fixtures	42½%	12½%
69.11	* Tableware and other goods of a kind commonly used for domestic or toilet purposes, of porcelain or china (including biscuit porcelain and parian):
69.11.1	- Tableware, as follows:— (a) drinking cups; (b) saucers; (c) flat plates; or (d) deep plates	30%, or, if higher, $0.05 each	20%; or, if higher, $0.05 each, less 10%
69.11.2	- Tableware, as follows:— (a) dinner sets, dinner services, tea sets, tea services, coffee sets, coffee services, and the like; or (b) sets or combinations of goods of a kind specified in sub-item 69.11.1	30%, or, if higher, $0.05 per article calculated by reference to the total number of pottery articles in the set, service or combination, as the case may be	20%; or, if higher, $0.05 per article calculated by reference to the total number of pottery articles in the set, service or combination, as the case may be, less 10%
69.11.9	- Other.................................	30%	20%
69.12	* Tableware and other goods of a kind commonly used for domestic or toilet purposes, of pottery other than porcelain or china:
69.12.1	- Tableware, as follows:— (a) drinking cups; (b) saucers; (c) flat plates; or (d) deep plates	30%, or, if higher, $0.05 each	20%; or, if higher, $0.05 each, less 10%

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
69.12.2	- Tableware, as follows:— (a) dinner sets, dinner services, tea sets, tea services, coffee sets, coffee services, and the like; or (b) sets or combinations of goods of a kind specified in sub-item 69.12.1	30%, or, if higher, $0.05 per article calculated by reference to the total number of pottery articles in the set, service or combination, as the case may be	20%; or, if higher, $0.05 per article calculated by reference to the total number of pottery articles in the set, service or combination, as the case may be, less 10%
69.12.9	- Other.................................	30%	20%
69.13	* Statuettes and other ornaments, and articles of personal adornment; articles of furniture:
69.13.1	- Monumental and other statuary figures; figures of a kind ordinarily used as ornaments in the household; articles, including lamp bases without electrical fittings, of porcelain, biscuit porcelain, china or parian	32½%	12½%
69.13.2	- Articles of personal adornment; ornaments including ornamental articles of furniture, but not including vases, jardinieres and like bowls or containers; lamps, and lamp bases with electrical fittings	45%	27½%
69.13.9	- Other.................................	40%	17½%
69.14	* Other ceramic products:
69.14.1	- Bottles, jars and similar articles................	12½%	Free
69.14.9	- Other.................................	40%	17½%

First Schedule—continued

Chapter 70—Glass and Glassware

Notes

1. The following goods do not fall within this Chapter:—

(a) ceramic enamels falling within item 32.08;

(b) goods falling within an item in Chapter 71;

(d) goods falling within an item in Chapter 90;

(e) goods falling within an item in Chapter 97, other than glass eyes without mechanisms for dolls or for other goods that fall within an item in Chapter 97;

(f) goods falling within an item in Chapter 98.

2. In this Schedule, “glass” includes fused quartz and fused silica.

3.—(1.) In item 70.20, “wool” means—

(a) mineral wools having a silica (SiO2) content of 60 per centum or more by weight of the total; or

(b) other mineral wools, containing silica (SiO2), having—

(i) an alkaline oxide content (that is to say a potassium oxide (K2O) content, a sodium oxide (Na2O) content or a potassium oxide and sodium oxide content) of not less than 5 per centum calculated by reference to the total weight of the goods; or

(ii) a boric oxide (B2O2) content of not less than 2 per centum calculated by reference to the total weight of the goods.

(2.) Mineral wools not specified in the last preceding sub-note of this note fall within item 68.07.

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
70.01	* Waste glass (that is to say, cullet); glass in the mass (other than optical glass)	27½%	12½%
70.02	* Glass of the variety known as enamel glass, in the mass, rods and tubes	27½%	12½%
70.03	* Glass in balls, rods and tubes, unworked (not being optical glass):
70.03.1	- Of fused quartz or fused silica.................	7½%	Free
70.03.9	- Other.................................	27½%	12½%
70.04	* Unworked cast or rolled glass (including flashed or wired glass), whether figured or not, in rectangular shapes:
70.04.1	- Figured rolled, cathedral, milled rolled or rough cast glass, whether or not flashed or wired	27½%, or, if higher, $0.18 per m2	17½%, or, if higher, $0.09 per m2
70.04.9	- Other.................................	27½%	12½%
70.05	* Unworked drawn or blown glass (including flashed glass), in rectangular shapes:
70.05.1	- Clear glass.............................	17½%	17½%, less $0.016 per m2
70.05.9	- Other.................................	27½%	12½%
70.06	* Cast, rolled, drawn or blown glass (including flashed or wired glass) in rectangular shapes, surface ground or polished, but not further worked:
70.06.1	- X-ray protective glass......................	7½%	Free

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
70.06.9	- Other:................................
70.06.91	- - Float glass less than 4.76 millimetres in thickness...	17½%	17½%, less $0.016 per m2
70.06.99	- - Other:...............................
70.06.991	- - - In sheets not exceeding 2.33 square metres......	$0.08 per m2	Free
70.06.999	- - - Other...............................	$0.16 per m2	$0.11 per m2
70.07	* Cast, rolled, drawn or blown glass (including flashed or wired glass) cut to shape other than a rectangular shape, or bent, edge worked, engraved or otherwise worked, whether or not surface ground or polished, and glassware made of such glass and not framed or fitted with other materials; multiple-walled insulating glass; leaded lights and the like:
70.07.1	- Flat drawn clear glass, cut to shape other than a rectangular shape but not otherwise worked; float glass less than 4.76 millimetres in thickness, cut to shape other than a rectangular shape but not otherwise worked	17½%	17½%, less $0.016 per m2
70.07.2	- Figured rolled, cathedral, milled rolled or rough cast glass, whether or not flashed or wired	27½%, or, if higher, $0.183 per m2	17½%, or, if higher, $0.086 per m2
70.07.3	- Stained glass windows for installation in churches or public institutions	22½%	7½%
70.07.9	- Other:
70.07.91	- - Glass, surface ground or polished, whether or not flashed or wired, cut to shape other than a rectangular shape but not otherwise worked:
70.07.911	- - - In sheets not exceeding 2.33 square metres......	$0.08 per m2	Free
70.07.919	- - - Other...............................	$0.16 per m2	$0.11 per m2
70.07.99	- - Other................................	25%	12½%
70.08	* Safety glass consisting of toughened or laminated glass, whether shaped or not:
70.08.1	- In sizes and shapes ready for incorporation in motor vehicles	37½%	27½%
70.08.9	- Other.................................	25%	12½%
70.09	* Glass mirrors (including rear-view mirrors), whether or not framed or backed:
70.09.1	- Rear-view mirrors:
70.09.11	- - Not being of a kind used on vehicles of a kind falling within item 87.02	22½%	Free
70.09.19	- - Other................................	37½%	27½%
70.09.2	- Vanity mirrors, with handles.................	45%	27½%

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
70.09.9	- Other:
70.09.91	- - Unframed and not backed; framed with metal.....	25%	12½%
70.09.99	- - Other................................	42½%	17½%
70.10	* Carboys, bottles, jars, pots, tubular containers and similar containers, of glass, of a kind commonly used for the conveyance or packing of goods; stoppers and other closures, of glass:
70.10.1	- Syphon vases with or without heads.............	17½%	Free
70.10.2	- Stoppers and other closures..................	47½%	22½%
70.10.9	- Other.................................	7½%	Free
70.11	* Glass envelopes (including bulbs and tubes) for electric lamps, electronic valves or the like:
70.11.1	- For cathode ray tubes as used in television receivers..	15%	Free
70.11.9	- Other.................................	7½%	Free
70.12	* Glass inners for vacuum flasks or for other vacuum vessels	45%	22½%
70.13	* Glassware not falling within item 70.19 of a kind commonly used for table, kitchen, toilet or office purposes, for indoor decoration, or for similar uses:
70.13.1	- Heat resisting glassware of a kind commonly used for cooking purposes	60%	50%
70.13.2	- Statuary figures; figures of a kind ordinarily used as ornaments in the household	32½%	12½%
70.13.3	- Syphon vases with or without heads.............	17½%	Free
70.13.9	- Other:
70.13.91	- - Containing 24% or more by weight of combined lead evaluated as lead monoxide (PbO)	7½%	Free
70.13.92	- - Having a FOB price not exceeding $2 per dozen articles, not being goods falling within paragraph 70.13.91	45%, or, if higher, $0.30 per doz articles	35%; or, if higher, $0.30 per doz articles, less 10%
70.13.93	- - Having a FOB price exceeding $2, and not exceeding $5, per dozen articles, not being goods falling within paragraph 70.13.91	45%, less 1% for each $0.10 by which the FOB price per doz articles exceeds $2	35%, less 1% for each $0.10 by which the FOB price per doz articles exceeds $2
70.13.99	- - Other................................	15%	5%

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
70.14	* Illuminating glassware, signalling glassware and optical elements of glass, not optically worked or of optical glass:
70.14.1	- Chandeliers, electroliers, pendant lamps and bracket lamps	45%	22½%
70.14.2	- Bowls and shades.........................	40%	12½%
70.14.3	- Candlesticks............................	7½%	Free
70.14.4	- Reflectors and refractors for lighting purposes, not falling within sub-item 70.14.2:
70.14.41	- - For use as original components in the assembly or manufacture of vehicles of a kind falling within sub-item 87.01.1, 87.02.1, 87.03.9 or paragraph 87.14.11	35%	27½%
70.14.49	- - Other................................	52½%	12½%
70.14.5	- Prisms................................	25%	12½%
70.14.9	- Other:
70.14.91	- - Lenses...............................	17½%	Free
70.14.99	- - Other................................	45%	5%
70.15	* Clock and watch glasses and similar glasses (including glass of a kind used for sunglasses but not glass suitable for corrective lenses), curved, bent, hollowed and the like; glass spheres and segments of spheres of a kind used for the manufacture of clock and watch glasses and the like:
70.15.1	- Locket, brooch and watch glasses..............	10%	Free
70.15.9	- Other.................................	25%	12½%
70.16	* Bricks, tiles, slabs, paving blocks, squares and other goods made of pressed or moulded glass, of a kind commonly used in building; multi-cellular glass in blocks, slabs, plates, panels and similar forms:
70.16.1	- Multi-cellular glass in blocks, slabs, plates, panels and similar forms	27½%	12½%
70.16.9	- Other.................................	7½%	Free
70.17	* Laboratory, hygienic and pharmaceutical glassware, whether or not graduated or calibrated; glass ampoules:
70.17.1	- Laboratory, hygienic and pharmaceutical glassware..	30%	20%
70.17.2	- Glass ampoules..........................	7½%	Free
70.18	* Optical glass and elements of optical glass, other than optically worked elements; blanks for corrective spectacle lenses:
70.18.1	- Optical glass in block or lump form.............	7½%	Free
70.18.2	- Blanks for corrective spectacle lenses............	37½%	15%

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
70.18.9	- Other:
70.18.91	- - Lenses...............................	17½%	Free
70.18.99	- - Other................................	25%	12½%
70.19	* Glass beads, imitation pearls, imitation precious and semiprecious stones, fragments and chippings, and similar fancy or decorative glass smallwares, and glassware made therefrom; glass cubes and small glass plates, whether or not on a backing, for mosaics and similar decorative purposes; artificial eyes, of glass (including those for toys but not those for wear by humans); ornaments and other fancy articles of lamp-worked glass; glass grains (that is to say, ballotini):
70.19.1	- Imitation pearls and imitation precious and semi-precious stones, not being beads; cameos and intaglios	Free	Free
70.19.2	- Glass grains (that is to say, ballotini)............	35%	25%
70.19.3	- Glass cubes and small glass plates, whether or not on a backing, for mosaics and similar decorative purposes	35%, or, if higher, $0.54 per m2	17½%, or, if higher, $0.27 per m2
70.19.4	- Figures of a kind ordinarily used as ornaments in the household	32½%	12½%
70.19.5	- Beads of a kind used in imitation jewellery........	12½%	5%
70.19.9	- Other:
70.19.91	- - Fragments and chippings...................	27½%	12½%
70.19.99	- - Other................................	45%	27½%
70.20	* Glass fibre (including wool), yarns, fabrics, and goods made therefrom:
70.20.1	- Glass fibre (including wool), in bulk, webs or similar forms; sliver; rovings; chopped strand; chopped strand mat:
70.20.11	- - Sliver; rovings; chopped strand; chopped strand mat.	30%, or, if higher, $0.26 per kg	30%, or, if higher, $0.26 per kg
70.20.19	- - Other................................	22½%	12½%
70.20.2	- Yarns; cords and cordage; braids; fabrics:
70.20.21	- - Plastic coated yarns......................	45%	35%
70.20.22	- - Cords and cordage; braids including tubular braids; woven fabrics of a kind ordinarily used for industrial purposes but not including fabric of a kind used solely or principally as insect screening	40%	30%
70.20.29	- - Other................................	30%	20%
70.20.9	- Other.................................	22½%	12½%
70.21	* Other glassware...........................	7½%	Free

First Schedule—continued

DIVISION XIV.

PEARLS, PRECIOUS AND SEMI-PRECIOUS STONES, PRECIOUS METALS, ROLLED PRECIOUS METALS, AND ARTICLES THEREOF; IMITATION JEWELLERY; COIN

Chapter 71—Pearls, Precious and Semi-precious Stones, Precious Metals, Rolled Precious Metals, and Articles thereof; Imitation Jewellery

Notes

1. Subject to sub-note (1.) of note 1 to Division VI:—

(a) goods consisting wholly or partly of pearls or of precious or semi-precious stones (whether natural synthetic or reconstructed); and

(b) goods consisting wholly or partly of precious metal or of rolled precious metal, not being goods in which precious metal or rolled precious metal constitutes only a minor constituent,

that fall within an item in this Chapter do not fall within an item in any other Chapter.

2.—(1.) Goods in which precious metal or rolled precious metal constitutes only a minor constituent do not fall within item 71.12, 71.13 or 71.14.

(2.) Goods containing precious metal or rolled precious metal, not being goods referred to in the last preceding sub-note, do not fall within item 71.15.

3. The following goods do not fall within this Chapter:—

(a) amalgams of precious metal and colloidal precious metal falling within item 28.49;

(b) goods falling within an item in Chapter 30;

(d) goods falling within item 42.02 or 42.03;

(e) goods falling within item 43.03 or 43.04;

(f) goods falling within an item in Division XI;

(g) goods falling within an item in Chapter 64 or 65;

(h) goods falling within an item in Chapter 66;

(i) goods falling within item 67.05;

(j) goods falling within item 72.01 or 99.05;

(k) abrasive goods falling within item 68.04, 68.05 or 68.06 or an item in Chapter 82 and containing dust or powder of precious or semi-precious stones (whether natural or synthetic);

(l) goods that—

(i) have a working part of precious or semi-precious stones (whether natural, synthetic or reconstructed) on a support of base metal; and

(ii) fall within an item in Chapter 82;

(m) goods falling within an item in Division XVI that are not wholly of precious or semi-precious stones (whether natural, synthetic or reconstructed), and parts for such goods;

(n) goods falling within an item in Chapter 90, 91, 92 or 93;

(o) goods in which pearls, precious or semi-precious stones (whether natural, synthetic or reconstructed), precious metals or rolled precious metals constitute only a minor constituent, being goods falling within an item in Chapter 97;

(p) goods falling within an item in Chapter 98 other than item 98.01 or 98.12;

(q) goods that—

(i) are not pearls, precious stones or semi-precious stones; and

(ii) fall within item 99.03, 99.05 or 99.06.

4.—(1.) In this Schedule—

“pearls” includes cultured pearls;

“precious metal” means silver, gold, platinum or any other metal of the platinum group.

(2.) For the purposes of this Schedule, each of the following metals shall be deemed to be a metal of the platinum group:—

(a) platinum;

(b) iridium;

(d) palladium;

(e) rhodium;

(f) ruthenium.

First Schedule—continued

5.—(1.) For the purposes of this Chapter, an alloy (including a sintered mixture) containing precious metal—

(a) shall be treated as an alloy of precious metal if any one precious metal constitutes 2 per centum or more, by weight, of the alloy; and

(b) shall be treated as not an alloy of precious metal if no one precious metal constitutes 2 per centum or more, by weight, of the alloy.

(2.) For the purposes of this Chapter—

(a) an alloy of precious metal containing 2 per centum or more, by weight, of platinum shall be treated as an alloy of platinum;

(b) an alloy of precious metal (other than an alloy of platinum) containing 2 per centum or more, by weight, of gold shall be treated as an alloy of gold; and

(c) an alloy of precious metal (other than an alloy of platinum or an alloy of gold) containing 2 per centum or more, by weight, of silver shall be treated as an alloy of silver.

(3.) For the purposes of this note, all metals of the platinum group shall be deemed to be platinum.

6. Unless the contrary intention appears, a reference in this Schedule to precious metal or to a particular precious metal—

(a) shall be read as including a reference to an alloy of precious metal or an alloy of the particular precious metal, as the case may be; and

(b) shall be read as not including a reference to—

(i) rolled precious metal; or

(ii) base metal, or non-metal, coated or plated with precious metal.

7. In this Schedule, “rolled precious metal” means—

(a) material made with a base of metal upon one or more of the surfaces of which there is affixed by soldering, brazing, welding, hot-rolling or similar mechanical means a covering of precious metal; or

(b) base metal inlaid with precious metal.

8. In item 71.12, “articles of jewellery” means—

(a) rings, bracelets, necklaces, brooches, ear-rings, watch-chains, fobs, pendants, tie-pins, cuff-links, dress-studs, religious or other medals or insignia or any other small objects of personal adornment (whether gem-set or not); or

(b) cigarette cases, powder boxes, chain purses, cachou boxes or other articles for personal use of a kind normally carried in the pocket, in the handbag or on the person.

9. In item 71.13, “goldsmiths’ or silversmiths’ wares” includes ornaments, tableware, toiletware, smokers’ requisites and other articles for household, office or religious use.

10. In item 71.16, “imitation jewellery” means goods referred to in paragraph (a) of note 8 to this Chapter (other than goods falling within item 98.01 or 98.12), being goods—

(a) that—

(i) do not incorporate pearls or precious or semi-precious stones (whether natural, synthetic or reconstructed); and

(ii) do not incorporate precious metal or rolled precious metal, except as plating or as a minor constituent; and

(b) that are composed—

(i) wholly or partly of base metal, whether or not plated with precious metal; or

(ii) of at least two materials, disregarding any material used only for assembling the goods.

11. Where goods falling within an item in this Chapter are imported with a case, box or similar container, being a case, box or container of a kind in which the goods are normally sold, the case, box or container shall be deemed, for the purposes of this Schedule, to form part of the goods.

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
	SUB-CHAPTER I.
	Pearls and Precious and Semi-Precious Stones
71.01	* Pearls, unworked or worked, being pearls not mounted, set or strung or being ungraded pearls temporarily strung for convenience of transport	17½%	Free

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
71.02	* Precious and semi-precious stones, unworked, cut or otherwise worked, being stones not mounted, set or strung or being ungraded stones temporarily strung for convenience of transport:
71.02.1	- Piezo-electric crystals, cut or otherwise worked...	45%	27½%
71.02.9	- Other...............................	Free	Free
71.03	* Synthetic or reconstructed precious or semi-precious stones, unworked, cut or otherwise worked, being stones not mounted, set or strung or being ungraded stones temporarily strung for convenience of transport:
71.03.1	– Piezo-electric crystals, cut or otherwise worked; beads	45%	27½%.
71.03.9	– Other...............................	Free	Free
71.04	* Dust and powder of natural or synthetic precious or semiprecious stones	Free	Free
	SUB-CHAPTER II.
	Precious Metals and Rolled Precious Metals, Unwrought, Unworked or Semi-Manufactured
71.05	* Silver, including silver gilt and platinum-plated silver, unwrought or semi-manufactured:
71.05.1	– Assaying not less than 75% of fine silver, not being brazing, soldering or dental alloys; powders and flakes; purl	Free	Free
71.05.9	– Other...............................	35%, and $0.064 per kg	25%.
71.06	* Rolled silver, unworked or semi-manufactured....	12½%, and $0.11 per kg	12½%.
71.07	* Gold, including platinum-plated gold, unwrought or semi-manufactured:
71.07.1	– Assaying not less than 37.5% of fine gold or not less than 75 % of fine silver, not being brazing, soldering or dental alloys, as follows:— (a) gold leaf; or (b) foil of a thickness (excluding any backing) not exceeding 0.15 millimetre	35%	7½%.
71.07.2	– Assaying not less than 37.5 % of fine gold or not less than 75 % of fine silver, not being brazing, soldering or dental alloys, and not being goods falling within the last preceding sub-item; powders and flakes; purl	Free	Free
71.07.9	– Other...............................	35%, and $0.064 per kg	25%
71.08	* Rolled gold on base metal or silver, unworked or semi-manufactured	35%, and $0.064 per kg	25%

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
71.09	* Platinum and other metals of the platinum group, unwrought or semi-manufactured:
71.09.1	– Unwrought; powders and flakes.............	Free	Free
71.09.9	- Other...............................	7½%	Free
71.10	* Rolled platinum, or other metals of the platinum group, on base metal or precious metal, unworked or semi-manufactured	7½%	Free
71.11	* Goldsmiths’, silversmiths’ and jewellers’ sweepings, residues, lemels, and other waste and scrap, of precious metal	Free	Free
	SUB-CHAPTER III.
	Jewellery, Goldsmiths’ and Silversmiths’ Wares and Other Articles
71.12	* Articles of jewellery and parts therefor, of precious metal or rolled precious metal:
71.12.1	- Catches and joints for pins; clasps; points; brooch pins	30%	17½%
71.12.9	- Other...............................	45%	27½%
71.13	* Goldsmiths’ or silversmiths’ wares and parts therefor, of precious metal or rolled precious metal, other than goods falling within item 71.12:
71.13.1	- Knives, spoons, forks, fish-eaters, butter-knives, ladles and similar kitchen or tableware	40%	30%
71.13.9	- Other...............................	45%	27½%
71.14	* Other goods made of precious metal or rolled precious metal:
71.14.1	- Laboratory, chemical or industrial wares, of platinum or of other metals of the platinum group; wire of precious metal or rolled precious metal	7½%	Free
71.14.9	- Other...............................	45%	27½%
71.15	* Goods consisting of, or incorporating, pearls or precious or semi-precious stones (whether natural, synthetic or reconstructed)	45%	27½%
71.16	* Imitation jewellery.........................	45%	27½ %

First Schedule—continued

Chapter 72—Coin

Note

Goods falling within item 99.05 do not fall within this Chapter.

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
72.01	* Coin..................................	Free	Free

First Schedule—continued

DIVISION XV.

BASE METALS AND ARTICLES OF BASE METAL

Notes

1. The following goods do not fall within this Division:—

(a) prepared paints, inks or other products that—

(i) have a basis of metallic flakes or powder; and

(ii) fall within item 32.08, 32.09, 32.10 or 32.13;

(b) goods falling within item 36.07;

(d) goods falling within item 66.03;

(e) goods falling within an item in Chapter 71;

(ƒ) goods falling within an item in Division XVI;

(g) goods falling within an item in Division XVII;

(h) goods falling within an item in Division XVIII;

(i) goods falling within an item in Division XIX;

(j) goods falling within an item in Chapter 94;

(k) goods falling within item 96.06;

(l) goods falling within an item in Chapter 97 or 98.

2.—(1.) In this Schedule, “parts for general use” means—

(a) goods of iron or steel described in item 73.20, 73.25, 73.29, 73.31 or 73.32 and similar goods of other base metals;

(b) springs and leaves for springs, of base metal, other than watch and clock springs; and

(2.) In an item (other than item 73.29 or 74.13) in Chapters 73 to 82 (inclusive), a reference to parts for goods shall be read as not including a reference to parts for general use.

(3.) Goods falling within an item in Chapter 82 or 83 do not fall within an item in Chapters 73 to 81 (inclusive).

3.—(1.) For the purposes of this Schedule, an alloy of base metals that—

(a) contains more than 10 per centum, by weight, of nickel; and

(b) does not contain a greater percentage, by weight, of iron than of any other base metal, shall be treated as an alloy of nickel.

(2.) An alloy that is a ferro-alloy for the purposes of Chapter 73 falls within item 73.02 and does not fall within any other item in this Division.

(3.) An alloy that is a master alloy for the purposes of Chapter 74 falls within item 74.02 and does not fall within any other item in this Division.

(4.) For the purposes of this Schedule, an alloy of base metals, other than an alloy referred to in any of the last three preceding sub-notes, shall be treated as an alloy of that one of those base metals that constitutes a greater percentage, by weight, of the alloy than any other of those base metals.

(5.) An alloy, other than an alloy referred to in sub-note (2.) or (3.) of this note, that is composed of one or more of the following base metals and of other elements does not fall within this Division if the total weight of the base metals is less than the total weight of the other elements:—

(a) iron;

(b) steel;

(d) nickel;

(e) aluminium;

(ƒ) magnesium;

(g) beryllium;

(h) lead;

(i) zinc;

(j) tin;

(k) tungsten;

(l) molybdenum;

(m) tantalum;

(n) any base metal referred to in note 1 to Chapter 81.

First Schedule—continued

(6.) In this Division, “alloy” includes sintered mixtures of metal powders and heterogeneous intimate mixtures obtained by melting (other than cermets).

4. Unless the contrary intention appears, a reference in this Schedule to a base metal shall be read as including a reference to an alloy of that base metal.

5.—(1.) For the purposes of this Division, unless the contrary intention appears, goods containing two or more base metals shall be deemed to be comprised wholly of that one of those base metals that constitutes a greater percentage, by weight, of the goods than the other base metal or any of the other base metals.

(2.) For the purposes of this note—

(a) iron and steel (including different kinds of iron or steel) shall be deemed to be one metal;

(b) an alloy of a base metal shall be deemed to be wholly composed of that metal; and

6. In this Division, “waste and scrap” means waste and scrap metal fit only for the recovery of metal or for use in the manufacture of chemicals.

7. In this Division, a reference to goods of a particular kind that have been decorated but not further worked shall, unless the contrary intention appears, be read as including a reference to goods of that kind that have been subjected to tinning, polishing, plating, cladding, bonding, painting or any other treatment that is normally carried out before, or as part of, a process of decoration but have not been further worked.

First Schedule—continued

(5.) In an item in this Chapter, a reference to high carbon steel shall be read as a reference to steel containing, by weight—

(a) not less than 0.6 per centum of carbon;

(b) less than 0.04 per centum of phosphorus or sulphur; and

(5a.) In a sub-item in item 73.15, a reference to alloy steel includes a reference to steel that, pursuant to the last two preceding sub-notes, is to be referred to as both alloy steel and high carbon steel.

(5b.) In a sub-item in item 73.15, a reference to low alloy steel shall be read as a reference to alloy steel not being alloy steel that contains, by weight—

(a) 2 per centum or more of manganese;

(b) 2 per centum or more of silicon;

(d) 1 per centum or more of chromium;

(e) 0.1 per centum or more of molybdenum;

(ƒ) 0.1 per centum or more of vanadium;

(g) 0.3 per centum or more of tungsten;

(h) 0.3 per centum or more of cobalt;

(i) 0.4 per centum or more of copper; or

(j) 0.1 per centum or more of any other alloy element not being lead, phosphorus, sulphur or aluminium.

(6.) In an item in this Chapter, a reference to puddled bars and pilings shall be read as a reference to products for rolling, forging or re-melting obtained—

(a) by shingling balls of puddled iron to remove the slag arising during puddling; or

(b) by roughly welding together, by means of hot-rolling, packets of scrap iron or steel or puddled iron.

(7.) In an item in this Chapter, a reference to ingots shall be read as a reference to products for rolling or forging obtained by casting into moulds.

(8.) In an item in this Chapter, a reference to blooms or billets shall be read as a reference to semi-finished products of rectangular section, of a cross-sectional area exceeding 1225 square millimetres and of such dimensions that the thickness exceeds one quarter of the width.

(9.) In an item in this Chapter, a reference to slabs or sheet bars or tinplate bars shall be read as a reference to semi-finished products of rectangular section, of a thickness not less than 6 millimetres, of a width not less than 150 millimetres and of such dimensions that the thickness does not exceed one quarter of the width.

(10.) In an item in this Chapter, a reference to coils for re-rolling shall be read as a reference to coiled, semi-finished, hot-rolled products, of rectangular section, of a thickness not less than 1.5 millimetres, of a width exceeding 500 millimetres and of a weight not less than 500 kilograms per piece.

(11.) In an item in this Chapter, a reference to universal plates shall be read as a reference to products of rectangular section, hot-rolled lengthwise in a closed box or universal mill, of a thickness exceeding 5 millimetres but not exceeding 100 millimetres, and of a width exceeding 150 millimetres but not exceeding 1200 millimetres.

(12.) In an item in this Chapter, a reference to hoop or strip shall be read as a reference to rolled products with sheared or unsheared edges, of rectangular section, of a thickness not exceeding 6 millimetres, of a width not exceeding 500 millimetres and of such dimensions that the thickness does not exceed one tenth of the width, in straight strips, coils or flattened coils.

(13.) In an item in this Chapter, a reference to sheets or plates shall be read as a reference to rolled products (other than goods referred to in sub-note (10.) of this note) of any thickness and, if in rectangular shapes, of a width exceeding 500 millimetres.

(14.) In an item in this Chapter, a reference to wire—

(a) shall be read as a reference to cold-drawn products of solid section of any cross-sectional shape of which no cross-sectional dimension exceeds 13 millimetres; and

(b) in the case of a reference in item 73.26 or 73.27—shall be read as also including a reference to rolled products of solid section of any cross-sectional shape of which no cross-sectional dimension exceeds 13 millimetres.

(15.) In an item in this Chapter, a reference to bars or rods (including wire rods) shall be read as a reference to—

(a) products of solid section (not being goods referred to in sub-note (8.), (9.), (10.), (11.), (12.), (13.) or (14.) of this note) that have a cross-section in the shape of a circle, a segment of a circle, an oval, an isosceles triangle, a rectangle, a hexagon, an octagon or a quadrilateral with two sides parallel and the other two sides equal but not parallel; and

First Schedule—continued

(b) concrete reinforcing bars that, apart from minor indentations, flanges, grooves or other deformations produced during the rolling process, are products referred to in the last preceding paragraph.

(16.) In an item in this Chapter, a reference to hollow mining drill steel shall be read as a reference to steel hollow bars of any cross-section, suitable for mining drills, of which the greatest external dimension exceeds 15 millimetres but does not exceed 50 millimetres and of which the greatest internal dimension does not exceed one third of the greatest external dimension.

(17.) In an item in this Chapter, a reference to angles, shapes or sections shall be read as a reference to products (other than products falling within item 73.16 or referred to in sub-note (8.), (9.), (10.), (11.), (12.), (13.) or (14.) of this note) that do not have a cross-section in the shape of a circle, a segment of a circle, an oval, an isosceles triangle, a rectangle, a hexagon, an octagon or a quadrilateral with two sides parallel and the other two sides equal but not parallel and that are not hollow.

2. Goods of alloy or high carbon steel do not fall within an item included in items 73.06 to 73.14 (inclusive).

3. Iron or steel goods of a kind described in an item included in items 73.06 to 73.15 (inclusive) clad with another ferrous metal shall, for the purposes of this Schedule, be treated as if they were wholly composed of that one of the two ferrous metals that constitutes a greater percentage, by weight, of the goods than the other ferrous metal.

4. Iron obtained by electrolytic deposition shall, for the purposes of this Schedule, be treated as it would be if it had been obtained by any other process.

5. In item 73.19, a reference to high-pressure hydro-electric conduits of steel shall be read as a reference to riveted, welded or seamless circular steel tubes or pipes and bends therefor, of an internal diameter exceeding 400 millimetres and of a wall thickness exceeding 10.5 millimetres.

6.—(1.) Products referred to in sub-note (13.) of note 1 to this Chapter that—

(a) have been cut to a non-rectangular shape, perforated, corrugated, channelled, ribbed, polished or coated; and

(b) do not fall within any other item in this Chapter,

fall within item 73.13.

(2.) Steel hollow bars that do not fall within item 73.10 fall within item 73.18.

7. Steel balls, other than steel balls referred to in note 4 to Chapter 84, fall within item 73.40 and do not fall within any other item.

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
73.01	* Pig iron, cast iron and spiegeleisen, in pigs, blocks, lumps and similar forms	$3.94 per t	$1.48 per t
73.02	* Ferro-alloys...........................	Free	Free
73.03	* Waste and scrap metal of iron or steel..........	$3.94 per t	$1.48 per t
73.04	* Shot and angular grit, of iron or steel, whether or not graded; wire pellets of iron or steel	7½%	Free
73.05	* Iron or steel powders; sponge iron or steel.......	Free	Free
73.06	* Puddled bars and pilings; ingots, blocks, lumps and similar forms, of iron or steel	$6.40 per t	$2.36 per t
73.07	* Blooms, billets, slabs and sheet bars (including tinplate bars), of iron or steel; pieces roughly shaped by forging, of iron or steel	$6.40 per t	$2.36 per t
73.08	* Iron or steel coils for re-rolling...............	$6.40 per t	$2.36 per t

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
73.09	* Universal plates of iron or steel...............	$6.89 per t, and 12½%	$4.72 per t
73.10	* Bars and rods (including wire rod), of iron or steel, hot-rolled, forged, extruded, cold-formed or cold-finished (including precision-made); hollow mining drill steel:
73.10.1	- Wire rod in coils..........................	$7.87 per t	$3.25 per t
73.10.2	- Not worked, or decorated but not further worked, not being wire rod in coils, shafting or hollow mining drill steel	$9.84 per t	$9.84 per t
73.10.9	- Other.................................	55%	27½%
73.11	* Angles, shapes and sections, of iron or steel, hot-rolled, forged, extruded, cold-formed or cold-finished; sheet piling of iron or steel, whether or not drilled, punched or made from assembled elements:
73.11.1	- Angles and tees:
73.11.11	- - Not worked, or decorated but not further worked....	$9.84 per t	$9.84 per t
73.11.19	- - Other................................	55%	27½ %
73.11.9	- Other:.................................
73.11.91	- - Not worked, or decorated but not further worked....	$8.85 per t	$8.85 per t
73.11.99	- - Other................................	37½%, and $10.83 per t	17½%, and $4.92 per t
73.12	* Hoop and strip, of iron or steel, hot-rolled or cold-rolled:
73.12.1	- Not worked, or decorated but not further worked, not being bonded or clad with bearing metal:
73.12.11	- - As prescribed by by-law....................	Free	Free
73.12.12	- - Tinned...............................	7½%	Free
73.12.13	– Electrical steel, that is to say, iron and steel of a kind that as imported or when further processed is ordinarily used in electrical circuitry of any kind, not being goods falling within paragraph 73.12.12	15%	7½%
73.12.19	– Other.................................	10%, and $6.88 per t	10%
73.12.9	- Other.................................	55%	27½%
73.13	* Sheets and plates, of iron or steel, hot-rolled or cold-rolled:
73.13.1	- Unworked or simply polished, whether or not cut to non-rectangular shape, but not including iron and steel falling within sub-item 73.13.2, 73.13.3 or 73.13.4	$6.89 per t, and 12½%	$4.72 per t

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
73.13.2	– Tinned, whether or not cut to non-rectangular shape or decorated, not worked or not further worked	7½%	Free
73.13.3	– Corrugated or galvanised or corrugated and galvanised, whether or not cut to non-rectangular shape but not drilled, punched or otherwise worked	$12.79 per t	$8.86 per t
73.13.4	– Electrical steel, that is to say, iron and steel of a kind that as imported or when further processed is ordinarily used in electrical circuitry of any kind	15%	7½%
73.13.9	- Other.................................	55%	27½%
73.14	* Iron or steel wire, whether or not coated, but not insulated:
73.14.1	– Having no cross-sectional dimension exceeding 1.83 millimetres	25%	10%
73.14.9	– Other.................................	5%, and $11.81 per t	5%
73.15	* Alloy steel and high carbon steel in the forms mentioned in items 73.06 to 73.14 (inclusive):
73.15.1	– Shapes, sections, bars, rods, angles, tees, hoop, strip, not worked, or decorated but not further worked, as prescribed by by-law	Free	Free
73.15.2	– Bars and rods, not worked, or decorated but not further worked, but not including wire rod in coils:
73.15.21	- - Of alloy steel not being low alloy steel..........	35%	35%, less $6.64 per t
73.15.22	- - Of alloy steel not being low alloy steel, as prescribed by by-law	15%	15%, less $6.64 per t
73.15.29	- - Other................................	15%	15%, less $6.64 per t
73.15.3	– Hoop, strip, sheets and plates, being forms containing not less than 12.5% by weight of chromium	35%, or, if higher, $275.58 per t	25%; or, if higher, $275.58 per t, less 10%
73.15.9	– Other forms, including hollow mining drill steel:....
73.15.91	- - Of alloy steel not being low alloy steel..........	35%	25%
73.15.92	- - Wire and wire rod of alloy steel not being low alloy steel, as prescribed by by-law	15%	5%
73.15.99	- - Other................................	15%	7½%

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
73.16	* Railway and tramway track construction material of iron or steel, being rails, check-rails, switch blades, crossings (or frogs), crossing pieces, point rods, rack rails, sleepers, fish-plates, chairs, chair wedges, sole plates (that is to say, base plates), rail clips, bedplates, ties or other material specially designed for joining or fixing rails:
73.16.1	– Rails, check-rails and rack rails................	$7.87 per t	$2.95 per t
73.16.2	– Point rods, fish-plates and ties................	$12.30 per t	$3.54 per t
73.16.9	– Other.................................	52½%	30%
73.17	* Tubes and pipes, of cast iron:
73.17.1	– Of an internal diameter of not less than 50 millimetres and not more than 153 millimetres or of an internal cross-sectional area not less than that of a tube of an internal diameter of 50 millimetres and not greater than that of a tube of an internal diameter of 153 millimetres, not being designed for the conveyance of gas or liquids under pressure	35%	12½%
73.17.9	– Other.................................	$6.64 per t	$1.97 per t
73.18	* Tubes and pipes and blanks therefor, of iron (other than cast iron) or steel, excluding high-pressure hydro-electric conduits:
73.18.1	– Metal-cased metal pipes and tubes, not worked, or decorated but not further worked	7½%	Free
73.18.2	– Welded, of an internal diameter exceeding 76 millimetres or of an internal cross-sectional area exceeding that of a circle of 76 millimetres diameter	35%	10%
73.18.9	– Other.................................	20%	10%
73.19	* High-pressure hydro-electric conduits of steel, whether or not reinforced	35%	10%
73.20	* Tube and pipe fittings (including joints, elbows, unions and flanges), of iron or steel:
73.20.1	- Forged steel flanges.......................	40%	40%
73.20.2	- Malleable cast iron fittings...................	To and including 31 December 1972—60% From and including 1 January 1973 to and including 31 December 1975—50% From and including 1 January 1976—40%	To and including 31 December 1972—60% From and including 1 January 1973 to and including 31 December 1975—50% From and including 1 January 1976—40%
73.20.9	– Other.................................	30%	15%

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
73.21	* Structures and parts of structures, (including hangars and other buildings, bridges and bridge-sections, lock-gates, towers, lattice masts, roofs, roofing framework, door and window frames, shutters, balustrades, pillars and columns), of iron or steel; plates, strip, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel:
73.21.1	- Beams, channels, joists, girders and columns.......	37½ %, and $10.83 per t	17½%, and $4.92 per t
73.21.2	– Welded pipes and tubes of an internal diameter exceeding 76 millimetres or of an internal cross-sectional area exceeding that of a circle of 76 millimetres diameter	35%	10%
73.21.3	– Pipes and tubes not being goods that: (a) are in an unassembled or disassembled condition and in that condition are not pipes or tubes; or (b) fall within a preceding sub-item of this item	20%	10%
73.21.9	– Other.................................	55%	27½%
73.22	* Reservoirs, tanks, vats and similar containers, for any material (other than compressed or liquefied gas), of iron or steel, of a capacity exceeding 300 litres, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment:
73.22.1	– Jacketed vats or jacketed tanks, lined or unlined; enamelled vats or tanks, not jacketed	35%	15%
73.22.9	– Other.................................	55%	27½%
73.23	* Casks, drums, cans, boxes and similar containers, of sheet or plate iron or steel, of a kind commonly used for the conveyance or packing of goods	55%	27½%
73.24	* Containers, of iron or steel, for compressed or liquefied gas:
73.24.1	– Of the seamless type.......................	35%	25%
73.24.9	–Other:.................................
73.24.91	- - Not being of the cryogenic type; having a water capacity not exceeding 158 kilograms	12½%	Free
73.24.99	– Other.................................	40%	30%
73.25	* Stranded wire, cables, cordage, ropes, plaited bands, slings and the like, of iron or steel wire, but excluding insulated electric cables:
73.25.1	– Of a kind commonly used as shafting for flexible transmissions	7½%	Free
73.25.9	– Other.................................	42½%	42½%
73.26	* Barbed iron or steel wire; twisted hoop or single flat wire, barbed or not, and loosely twisted double wire, of kinds used for fencing, of iron or steel	$9.84 per t	Free

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
73.27	* Gauze, cloth, grill, netting, fencing, reinforcing fabric and similar materials, of iron or steel wire:
73.27.1	– Woven wire having not less than 48 holes to the centimetre measured along the warp and having not less than 48 holes to the centimetre measured along the weft	Free	Free
73.27.2	– Woven wire (including endless bands) for paper-making machines	7½%	Free
73.27.3	– Netting................................	$9.84 per t	Free
73.27.9	– Other.................................	55%	27½ %
73.28	* Expanded metal, of iron or steel................	55%	27½ %
73.29	*Chain and parts therefor, of iron or steel:
73.29.1	- Sprocket chain or conveyor chain, and parts therefor..	35%	25%
73.29.9	- Other.................................	25%	17½%
73.30	* Anchors and grapnels and parts therefor, of iron or steel:
73.30.1	– Anchors exceeding 51 kilograms in weight, and parts therefor	7½%	Free
73.30.9	– Other.................................	55%	27½ %
73.31	* Nails, tacks, staples, hook-nails, corrugated nails, spiked cramps, studs, spikes and drawing pins, of iron or steel, whether or not with heads of other materials, but not including those with heads of copper:
73.31.1	– Horse-shoe nails.........................	$0.026 per kg	$0.013 per kg
73.31.2	– Drawing pins............................	55%	27½ %
73.31.3	– Spikes................................	47½%	30%, less $0.007 per kg
73.31.9	– Other.................................	37½%	12½%
73.32	* Bolts and nuts (including bolt ends and screw studs), whether or not threaded or tapped, and screws (including screw hooks and screw rings), of iron or steel; rivets, cotters, cotter-pins, washers and spring washers, of iron or steel:
73.32.1	– For use as original components in the assembly or manufacture of vehicles of a kind falling within sub-item 87.01.1, 87.02.1, 87.03.9 or paragraph 87.14.11	35%	27½%
73.32.2	– Screw hooks and screw rings.................	22½%	Free
73.32.9	– Other:................................
73.32.91	- - Screws for wood; U-bolts and shackle bolts.......	40%	30%
73.32.92	- - Cotters and cotter-pins of a kind used solely or principally for affixing pedal cranks to bicycles and auto-cycles	7½%	Free

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
73.32.93	- - Cotters and cotter-pins, not being goods falling within a preceding paragraph of this sub-item	55%	27½%
73.32.94	- - Screws of a kind not suitable for use with nuts, not being goods falling within a preceding paragraph of this sub-item	40%	17½%
73.32.99	– Other..................................	40%, less $0.007 per kg	30%, less $0.007 per kg
73.33	* Needles for hand sewing (including embroidery), hand carpet needles and hand knitting needles, bodkins, crochet hooks, and the like, and embroidery stilettos, of iron or steel:
73.33.1	– Crochet hooks............................	7½%	Free
73.33.9	– Other..................................	35%	27½%
73.34	* Pins (other than hatpins or other ornamental pins or drawing pins), hairpins and curling grips, of iron or steel:
73.34.1	– Ordinary pins with solid metal heads; bobby pins; curling grips	30%	20%
73.34.9	- Other..................................	7½%	Free
73.35	* Springs and leaves for springs, of iron or steel:
73.35.1	– For use with fuel injection equipment for internal combustion piston engines	7½%	Free
73.35.2	— For use as original components in the assembly or manufacture of vehicles of a kind falling within sub-item 87.01.1, 87.02.1, 87.03.9 or paragraph 87.14.11, not being goods falling within the last preceding sub-item; suitable for use in engines of a kind falling within sub-item 84.06.4	35%	27½%
73.35.3	- For use with internal combustion piston engines, not being goods falling within a preceding sub-item of this item	The rate of duty set out in this column that would apply to the goods if they were the lowest powered internal combustion piston engines with which they are suitable for use	The rate of duty set out in this column that would apply to the goods if they were the lowest powered internal combustion piston engines with which they are suitable for use
73.35.9	- Other:..................................
73.35.91	- - For vehicles.............................	37½%	27½%
73.35.99	- - Other.................................	55%	27½%

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
73.36	* Stoves (including stoves with subsidiary boilers for central heating), ranges, cookers, grates, fires and other space heaters, gas-rings, plate warmers with burners, wash boilers with grates or other heating elements, and similar equipment, of a kind used for domestic purposes, not electrically operated, and parts therefor, of iron or steel:
73.36.1	- Stoves, ranges, cookers and like appliances of a kind ordinarily used on a stand, work bench, table or like support, having a weight (excluding the weight of any external fuel cylinder) not exceeding 18.2 kilograms per appliance:
73.36.11	- - Oil or spirit fired appliances..................	7½%	Free
73.36.19	- - Other appliances..........................	35%	25%
73.36.2	– Portable, pressure operated, oil or spirit fired equipment, not being goods falling within the last preceding sub-item	35%	20%
73.36.3	– Portable, oil or spirit fired equipment, not being goods falling within a preceding sub-item of this item	25%	10%
73.36.4	– Gas fired equipment, not being goods falling within a preceding sub-item of this item	27½%	17½%
73.36.9	– Other..................................	55%	27½%
73.37	* Boilers (other than boilers falling within item 84.01) and radiators, for central heating, not electrically heated, and parts therefor, of iron or steel; air heaters and hot air distributors (including those which can also distribute cool or conditioned air), not electrically heated, incorporating a motor-driven fan or blower, and parts therefor, of iron or steel:
73.37.1	– Gas fired.................................	27½%	17½ %
73.37.9	– Other..................................	55%	27½%
73.38	* Goods of a kind commonly used for domestic purposes, sanitary ware for indoor use, and parts therefor, of iron or steel:
73.38.1	– Kettles, saucepans and oval boilers, of cast iron (whether tinned or plain); sewing machine bobbins; soda water syphons and parts therefor	7½%	Free
73.38.2	– Smoking requisites.........................	35%	20%
73.38.3	– Furniture and parts therefor, not being goods falling within a preceding sub-item of this item; stationery and parts therefor	45%	17½%
73.38.4	– Stove toasters; soap racks; kitchenware, not being goods falling within a preceding sub-item of this item, manufactured of wire, tinned plate, plated metal, or a combination of such materials, with handles of any material or without handles	45%, or, if higher, $0.237 per doz	22½%, or, if higher, $0.075 per doz

First Schedule—continued

Column I	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
73.38.5	– Plated tableware; hollow-ware and tableware, of stainless steel, of a kind commonly used for preparing, conserving or serving food	45%	25%
73.38.9	– Other..................................	55%	25%
73.39	* Iron or steel wool; pot scourers and scouring and polishing pads, gloves and the like, of iron or steel	45%	22½%
73.40	* Other goods made of iron or steel:
73.40.1	– Machine belt fasteners; travel goods, handbags, wallets, vanity compacts and similar goods and parts therefor; furniture and parts therefor, not being goods falling within sub-item 73.40.6; turnbuckles and parts therefor; stationery and parts therefor	45%	20%
73.40.2	– Balls for bearings..........................	12½%	Free
73.40.3	– Balls for ball mills.........................	30%	7½%
73.40.4	– Rods for rod mills; tool-makers die block blanks......	$9.84 per t	$4.92 per t
73.40.5	– Wedged wires and wedged bars, as used in the manufacture of screens and sieves	15%	7½%
73.40.6	– Smoking requisites.........................	35%	20%
73.40.7	– Parts or fittings of a kind used solely or principally in ships, boats or other vessels	37½%	27½%
73.40.9	– Other..................................	55%	27½%

First Schedule—continued

Chapter 73—Iron and Steel and Articles thereof

Notes

1.—(1.) In an item in this Chapter, a reference to pig iron or cast iron shall be read as a reference to a ferrous product that—

(a) contains 1.9 per centum or more, by weight, of carbon; and

(b) if it contains phosphorus, silicon, manganese, chromium, tungsten or any other alloy element, contains—

(i) less than 15 per centum of phosphorus;

(ii) not more than 8 per centum of silicon;

(iii) not more than 6 per centum of manganese;

(iv) not more than 30 per centum of chromium;

(v) not more than 40 per centum of tungsten; or

(vi) not more than 10 per centum, in the aggregate, of other alloy elements,

as the case may be,

not being a ferrous alloy known as non-distorting tool steel that contains 1.9 per centum or more, by weight, of carbon and has the characteristics of steel.

(2.) In an item in this Chapter, a reference to spiegeleisen shall be read as a reference to a ferrous product that—

(a) contains more than 6 per centum, but not more than 30 per centum, by weight, of manganese; and (b) otherwise conforms to the requirements laid down in the last preceding sub-note for pig iron or cast iron.

(3.) In an item in this Chapter, a reference to ferro-alloys shall be read as a reference to alloys of iron that-

(a) are not usefully malleable and are commonly used as raw material in the manufacture of ferrous metals;

(b) contain—

(i) more than 8 per centum, by weight, of silicon;

(ii) more than 30 per centum, by weight, of manganese;

(iii) more than 30 per centum, by weight, of chromium;

(iv) more than 40 per centum, by weight, of tungsten; or

(v) more than 10 per centum, by weight, in the aggregate, of other alloy elements, but not more than 10 per centum, by weight, of copper; and

(i) in the case of alloys that contain silicon—not less than 4 per centum, by weight, of the element iron;

(ii) in the case of alloys that contain manganese but no silicon—not less than 8 per centum, by weight, of the element iron; or

(iii) in any other case—not less than 10 per centum, by weight, of the element iron.

(4.) In an item in this Chapter, a reference to alloy steel shall be read as a reference to steel containing, by weight—

(a) more than 2 per centum, in the aggregate, of manganese and silicon;

(b) 2 per centum or more of manganese;

(d) 0.5 per centum or more of nickel;

(e) 0.5 per centum or more of chromium;

(ƒ) 0.1 per centum or more of molybdenum;

(g) 0.1 per centum or more of vanadium;

(h) 0.3 per centum or more of tungsten;

(i) 0.3 per centum or more of cobalt;

(j) 0.3 per centum or more of aluminium;

(k) 0.4 per centum or more of copper;

(l) 0.1 per centum or more of lead;

(m) 0.12 per centum or more of phosphorus;

(n) 0.1 per centum or more of sulphur;

(o) 0.2 per centum or more, in the aggregate, of phosphorus and sulphur; or

(p) 0.1 per centum or more of any other element.

First Schedule—continued

Chapter 74—Copper and Articles thereof

Notes

1. In item 74.02, “master alloys” means alloys (other than copper phosphide (that is to say, phosphor copper) containing more than 8 per centum by weight of phosphorus) containing with other alloy elements more than 10 per centum by weight of copper, being alloys that are not usefully malleable and that are commonly used as raw material in the manufacture of other alloys or as de-oxidants, de-sulphurising agents or for similar uses in the metallurgy of non-ferrous metals.

2.—(1.) In an item in this Chapter, a reference to wire shall be read as a reference to rolled, extruded or drawn products of solid section of any cross-sectional shape of which no cross-sectional dimension exceeds 6 millimetres.

(2.) (a) Subject to the next succeeding paragraph, in this Chapter, a reference to wrought bars, rods, angles, shapes and sections shall be read as a reference to—

(i) rolled, extruded, drawn or forged products of solid section; and

(ii) cast or sintered products that have been subsequently worked after production (otherwise than by simple trimming or de-scaling), that have not assumed the character of articles or products falling within any other item in this Chapter,

of which the maximum cross-sectional dimension exceeds 6 millimetres and that, if flat, have a thickness exceeding one-tenth of the width.

(b) Wire-bars and billets having ends tapered or otherwise worked simply to facilitate entry into machines for converting into wire-rod or tubes or other products fall within item 74.01.

(3.) In an item in this Chapter, a reference to wrought plates, sheets or strip shall be read as a reference to flat-surfaced wrought products (whether coiled or not)—

(a) of which the maximum cross-sectional dimension exceeds 6 millimetres; and

(b) of which the thickness exceeds 0.15 millimetre but does not exceed one-tenth of the width.

3.—(1.) Tubes, pipes and hollow bars that—

(a) have been polished or coated; or

(b) have been bent, coiled, threaded, drilled, waisted, cone-shaped, finned or otherwise shaped or worked,

fall within item 74.07.

(2.) Tube and pipe fittings that have been treated in a manner referred to in the last preceding sub-note fall within item 74.08.

4. Products referred to in sub-note (3.) of note 2 to this Chapter that—

(a) have been cut to a non-rectangular shape, perforated, corrugated, channelled, ribbed, polished or coated; and

(b) do not fall within any other item in this Chapter,

fall within item 74.04.

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
74.01	* Copper matte; unwrought copper (whether refined or not); copper waste and scrap:
74.01.1	– Unalloyed copper; matte.....................	Free	Free
74.01.2	– Copper alloys, as follows:— (a) containing lead or antimony or both, being babbits or other bearing alloys; or (b) brazing and soldering alloys	25%	15%
74.01.3	– Waste and scrap...........................	12½%	Free
74.01.9	– Other..................................	12½%	5%
74.02	* Master alloys............................	12½%	5%

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
74.03	* Wrought bars, rods, angles, shapes and sections, of copper; copper wire:
74.03.1	– Unalloyed wire having a value of $1102 or more per tonne	12½%, and $110 per t	12½%
74.03.2	– Angles, bars, rods, shapes and sections, further worked than decorated but not further worked	52½%	27½%
74.03.9	– Other..................................	25%	15%
74.04	* Wrought plates, sheets and strip, of copper:
74.04.1	– Sheets and strip, of unalloyed copper, of a thickness not exceeding 0.3 millimetre, whether or not cut to non-rectangular shape, not worked, or decorated but not further worked	25%, and $110 per t	25%
74.04.2	– Of copper alloys, whether or not cut to non-rectangular shape, not worked, or decorated but not further worked:
74.04.21	- - Brass sheets and strip of a thickness not exceeding 0.3 millimetre	35%	25%
74.04.22	– Brass sheets and strip, of a thickness exceeding 0.3 millimetre and not exceeding 3.2 millimetres	22½%	12½%
74.04.29	– Other..................................	25%	15%
74.04.9	– Other..................................	55%	27½%
74.05	* Copper foil (whether or not embossed, cut to shape, perforated, coated, printed, or backed with paper or other reinforcing material), of a thickness (excluding any backing) not exceeding 0.15 millimetre:
74.05.1	– Of unalloyed copper or of brass of a thickness (excluding any backing) of not less than 0.05 millimetre	32½%	25%
74.05.9	– Other..................................	7½%	Free
74.06	* Copper powders and flakes....................	Free	Free
74.07	* Tubes and pipes and blanks therefor, of copper; hollow bars of copper:
74.07.1	– Not worked, or decorated but not further worked:
74.07.11	— Of copper alloys..........................	25%	15%
74.07.12	— Of unalloyed copper.......................	12½%, and $110 per t	12½%
74.07.9	– Other..................................	55%	27½%
74.08	* Tube and pipe fittings (including joints, elbows, sockets and flanges), of copper	52½%	27½%
74.09	* Reservoirs, tanks, vats and similar containers, for any material (other than compressed or liquefied gas), of copper, of a capacity exceeding 300 litres, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment	55%	27½%

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
74.10	* Stranded wire, cables, cordage, ropes, plaited bands and the like, of copper wire, other than insulated electric wires and cables:
74.10.1	– Of unalloyed copper........................	12½%, and $110 per t	12½%
74.10.9	– Other..................................	42½%	17½%
74.11	* Gauze, cloth, grill, netting, fencing, reinforcing fabric and similar materials (including endless bands), of copper wire:
74.11.1	– Woven goods having not less than 48 picks and 48 ends per centimeter	Free	Free
74.11.9	– Other..................................	25%	15%
74.12	* Expanded metal, of copper	55%	27½%
74.13	* Chain and parts therefor, of copper	40%	17½%
74.14	* Nails, tacks, staples, hook-nails, spiked cramps, studs, spikes and drawing pins, of copper, or of iron or steel with heads of copper	42½%	12½%
74.15	* Bolts and nuts (including bolt ends and screw studs), whether or not threaded or tapped, and screws (including screw hooks and screw rings), of copper; rivets, cotters, cotter-pins, washers and spring washers, of copper	40%	30%
74.16	* Springs, of copper..........................	55%	27½%
74.17	* Cooking and heating apparatus of a kind used for domestic purposes, not electrically operated, and parts therefor, of copper:
74.17.1	– Pressure operated oil or spirit fired apparatus and parts therefor	35%	20%
74.17.2	– Other oil or spirit fired apparatus and parts therefor	25%	10%
74.17.9	– Other..................................	55%	27½%
74.18	* Other goods of a kind commonly used for domestic purposes, sanitary ware for indoor use, and parts therefor, of copper:
74.18.1	– Kitchenware manufactured of wire, plated metal, or a combination of such materials, with handles of any material or without handles; dish, pot, pan or plate washers; plated tableware	45%	22½%
74.18.2	– Smoking requisites	35%	20%
74.18.9	– Other..................................	52½%	27½%
74.19	* Other goods made of copper:
74.19.1	– Ordinary pins with solid metal heads; bobby pins; curling grips	30%	20%
74.19.2	– Pins, not being goods falling within the last preceding sub-item	7½%	Free

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
74.19.3	– Smoking requisites and parts therefor.............	35%	20%
74.19.4	– Furniture and parts therefor, not being goods falling within a preceding sub-item of this item; stationery and parts therefor; travel goods, handbags, wallets, vanity compacts and similar goods and parts therefor	45%	17½%
74.19.5	– Parts or fittings of a kind used solely or principally in ships, boats or other vessels	37½%	27½%
74.19.9	– Other..................................	52½%	27½%

First Schedule—continued

Chapter 75—Nickel and Articles thereof

Notes

1.—(1.) In an item in this Chapter, a reference to wire shall be read as a reference to rolled, extruded or drawn products of solid section of any cross-sectional shape of which no cross-sectional dimension exceeds 6 millimetres.

(2.) In an item in this Chapter, a reference to wrought bars, rods, angles, shapes or sections shall be read as a reference to—

(a) rolled, extruded, drawn or forged products of solid section; and

(b) cast or sintered products that have been subsequently machined (otherwise than by simple trimming or de-scaling),

of which the maximum cross-sectional dimension exceeds 6 millimetres and that, if flat, have a thickness exceeding one-tenth of the width.

(3.) In an item in this Chapter, a reference to wrought plates, sheets or strip shall be read as a reference to flat-surfaced wrought products (whether coiled or not)—

(a) of which the maximum cross-sectional dimension exceeds 6 millimetres; and

(b) of which the thickness exceeds 0. I5 millimetre but does not exceed one-tenth of the width.

2. Tubes, pipes, hollow bars and tube and pipe fittings that have been—

(a) polished or coated; or

(b) bent, coiled, threaded, drilled, waisted, cone-shaped, finned or otherwise shaped or worked,

fall within item 75.04.

3. Products referred to in sub-note (3.) of note 1 to this Chapter that—

(a) have been cut to a non-rectangular shape, perforated, corrugated, channelled, ribbed, polished or coated; and

(b) do not fall within any other item in this Chapter,

fall within item 75.03.

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
75.01	* Nickel mattes, nickel speiss and other intermediate products of nickel metallurgy; unwrought nickel (other than electroplating anodes); nickel waste and scrap:
75.01.1	– Unwrought alloys..........................	20%, and $6.64 per t	5%, and $5.90 per t
75.01.9	– Other..................................	7½%	Free
75.02	* Wrought bars, rods, angles, shapes and sections, of nickel; nickel wire:
75.02.1	– Bars, rods, angles, shapes and sections of unalloyed nickel, not worked, or decorated but not further worked; wire of unalloyed nickel	7½%	Free
75.02.9	– Other..................................	35%, and $64.30 per t	25%
75.03	* Wrought plates, sheets and strip, of nickel; nickel foil; nickel powders and flakes:
75.03.1	– Plates, sheets and strip of unalloyed nickel, whether or not cut to non-rectangular shape, not worked, or decorated but not further worked; foil (whether or not embossed, cut to shape, perforated, coated, printed, or backed with paper or other reinforcing material), of a thickness (excluding any backing) not exceeding 0.15 millimetre	7½%	Free

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
75.03.2	– Powders and flakes.........................	Free	Free
75.03.9	– Other..................................	35%, and $0.064 per kg	25%
75.04	* Tubes and pipes and blanks therefor, of nickel; hollow bars, and tube and pipe fittings (including joints, elbows, sockets and flanges), of nickel:
75.04.1	– Of nickel alloys...........................	35%, and $64.30 per t	25%
75.04.9	– Other..................................	7½%	Free
75.05	* Electro-plating anodes, of nickel, whether wrought or unwrought, including those produced by electrolysis	7½%	Free
75.06	* Other goods made of nickel....................	40%, less $0.007 per kg	30%, less $0.007 per kg

First Schedule—continued

Chapter 76—Aluminium and Articles thereof

Notes

(2.) In an item in this Chapter, a reference to wrought bars, rods, angles, shapes or sections shall be read as a reference to—

(a) rolled, extruded, drawn or forged products of solid section; and

(b) cast or sintered products that have been subsequently machined (otherwise than by simple trimming or de-scaling),

of which the maximum cross-sectional dimension exceeds 6 millimetres and that, if flat, have a thickness exceeding one-tenth of the width.

(3.) In an item in this Chapter, a reference to wrought plates, sheets or strip shall be read as a reference to flat-surfaced wrought products (whether coiled or not)—

(a) of which the maximum cross-sectional dimension exceeds 6 millimetres; and

(b) of which the thickness exceeds 0.20 millimetre but does not exceed one-tenth of the width.

2.—(1.) Tubes, pipes and hollow bars, that—

(a) have been polished or coated; or

(b) have been bent, coiled, threaded, drilled, waisted, cone-shaped, finned or otherwise shaped or worked, fall within item 76.06.

(2.) Tube and pipe fittings that have been treated in a manner referred to in the last preceding sub-note fall within item 76.07.

3. Products referred to in sub-note (3.) of note 1 to this Chapter that—

(a) have been cut to a non-rectangular shape, perforated, corrugated, channelled, ribbed, polished or coated; and

(b) do not fall within any other item in this Chapter,

fall within item 76.03.

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
76.01	* Unwrought aluminium; aluminium waste and scrap....	7½%	Free
76.02	* Wrought bars, rods, angles, shapes and sections, of aluminium; aluminium wire	30%	20%
76.03	* Wrought plates, sheets and strip, of aluminium.......	30%	20%
76.04	* Aluminium foil (whether or not embossed, cut to shape, perforated, coated, printed, or backed with paper or other reinforcing material), of a thickness (excluding any backing) not exceeding 0.20 millimetre	25%	17½ %
76.05	* Aluminium powders and flakes..................	30%	20%
76.06	* Tubes and pipes and blanks therefor, of aluminium; hollow bars of aluminium	30%	20%
76.07	* Tube and pipe fittings (including joints, elbows, sockets and flanges), of aluminium	35%	25%
76.08	* Structures and parts of structures, of aluminium; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of aluminium	35%	25%

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
76.09	* Reservoirs, tanks, vats and similar containers, for any material (other than compressed or liquefied gas), of aluminium, of a capacity exceeding 300 litres, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment	35%	25%
76.10	* Casks, drums, cans, boxes and similar containers (including rigid and collapsible tubular containers), of aluminium, of a kind commonly used for the conveyance or packing of goods	35%	25%
76.11	* Containers, of aluminium, for compressed or liquefied gas	7½%	Free
76.12	* Stranded wire, cables, cordage, ropes, plaited bands and the like, of aluminium wire, but excluding insulated electric wires and cables	30%	20%
76.13	* Gauze, cloth, grill, netting, reinforcing fabric and similar materials, of aluminium wire	35%	25%
76.14	* Expanded metal, of aluminium..................	35%	25%
76.15	* Goods of a kind commonly used for domestic purposes, sanitary ware for indoor use, and parts therefor, of aluminium:
76.15.1	– Soda water syphons and parts therefor............	7½%	Free
76.15.9	- Other..................................	35%	25%
76.16	* Other goods made of aluminium:
76.16.1	- Pins; crochet hooks.........................	7½%	Free
76.16.9	- Other..................................	35%	25%

First Schedule—continued

Chapter 77—Magnesium and Beryllium, and Articles thereof

Note

In items 77.02 and 77.04, a reference to wire shall be read as a reference to rolled, extruded or drawn products of solid section of any cross-sectional shape of which no cross-sectional dimension exceeds 6 millimetres.

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
77.01	* Unwrought magnesium; magnesium waste (excluding shavings of uniform size) and scrap:
77.01.1	– Unwrought alloys..........................	7½%	Free
77.01.9	– Other..................................	Free	Free
77.02	* Wrought bars, rods, angles, shapes and sections, of magnesium; magnesium wire; wrought plates, sheets and strip, of magnesium; magnesium foil; raspings and shavings of uniform size, powders and flakes, of magnesium; tubes and pipes and blanks therefor, of magnesium; hollow bars of magnesium:
77.02.1	– Bars, rods, angles, shapes and sections; plates, sheets and strip	55%	27½%
77.02.9	– Other..................................	7½%	Free
77.03	* Other goods made of magnesium.................	55%	27½%
77.04	* Beryllium, unwrought or wrought, and goods made of beryllium	55%	27½%

First Schedule—continued

Chapter 78—Lead and Articles thereof

Notes

(2.) In an item in this Chapter, a reference to wrought bars, rods, angles, shapes or sections shall be read as a reference to—

(a) rolled, extruded, drawn or forged products of solid section; and

(b) cast or sintered products that have been subsequently machined (otherwise than by simple trimming or de-scaling),

of which the maximum cross-sectional dimension exceeds 6 millimetres and that, if flat, have a thickness exceeding one-tenth of the width.

(3.) In an item in this Chapter, a reference to wrought plates, sheets or strip shall be read as a reference to flat-surfaced wrought products (whether coiled or not) of which—

(a) the maximum cross-sectional dimension exceeds 6 millimetres;

(b) the thickness does not exceed one-tenth of the width; and

2. Tubes, pipes and hollow bars, and tube and pipe fittings, that—

(a) have been polished or coated; or

(b) have been bent, coiled, threaded, drilled, waisted, cone-shaped, finned or otherwise shaped or worked,

fall within item 78.05.

3. Products referred to in sub-note (3.) of note 1 to this Chapter that—

(a) have been cut to a non-rectangular shape, perforated, corrugated, channeled, ribbed, polished or coated; and

(b) do not fall within any other item in this Chapter,

fall within item 78.03.

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
78.01	* Unwrought lead (including argentiferous lead); lead waste and scrap:
78.01.1	– Unalloyed lead; waste and scrap................	Free	Free
78.01.9	– Other..................................	35%, and $0.064 per kg	25%
78.02	* Wrought bars, rods, angles, shapes and sections, of lead; lead wire:
78.02.1	– Solder; wire; bars, rods, angles, shapes and sections of lead alloys, not worked, or decorated but not further worked	35%, and $0.064 per kg	25%
78.02.9	– Other..................................	55%	27½%
78.03	* Wrought plates, sheets and strip, of lead............	55%	27½%
78.04	* Lead foil (whether or not embossed, cut to shape, perforated, coated, printed, or backed with paper or other reinforcing material), of a weight per square metre (excluding any backing) not exceeding 1700 grams; lead powders and flakes	7½%	Free
78.05	* Tubes and pipes and blanks therefor, of lead; hollow bars, and tube and pipe fittings (including joints, elbows, sockets, flanges and S-bends), of lead	55%	27½%
78.06	* Other goods made of lead.....................	55%	27½%

First Schedule—continued

Chapter 79—Zinc and Articles thereof

Notes

1.—(1.) In an item in this Chapter, a reference to wire shall be read as a reference to rolled, extruded or drawn, products of solid section of any cross-sectional shape of which no cross-sectional dimension exceeds 6 millimetres.

(2.) In an item in this Chapter, a reference to wrought bars, rods, angles, shapes or sections shall be read as a reference to—

(a) rolled, extruded, drawn or forged products of solid section; and

(b) cast or sintered products that have been subsequently machined (otherwise than by simple trimming or de-scaling),

of which the maximum cross-sectional dimension exceeds 6 millimetres and that, if flat, have a thickness exceeding one-tenth of the width.

(3.) In an item in this Chapter, a reference to wrought plates, sheets or strip shall be read as a reference to flat-surfaced wrought products (whether coiled or not) of which—

(a) the maximum cross-sectional dimension exceeds 6 millimetres; and

(b) the thickness exceeds 0.15 millimetre but does not exceed one-tenth of the width.

2. Tubes, pipes and hollow bars, and tube and pipe fittings, that—

(a) have been polished or coated; or

(b) have been bent, coiled, threaded, drilled, waisted, cone-shaped, finned or otherwise shaped or worked,

fall within item 79.04.

3. Products referred to in sub-note (3.) of note 1 to this Chapter that—

(a) have been cut to a non-rectangular shape, perforated, corrugated, channelled, ribbed, polished or coated; and

(b) do not fall within any other item in this Chapter,

fall within item 79.03.

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
79.01	* Unwrought zinc; zinc waste and scrap.............	20%, and $6.64 per t	5%, and $5.90 per t
79.02	* Wrought bars, rods, angles, shapes and sections, of zinc; zinc wire:
79.02.1	– Wire of unalloyed zinc.......................	12½%	Free
79.02.9	– Other..................................	55%	27½%
79.03	* Wrought plates, sheets and strip, of zinc; zinc foil; zinc powders and flakes:
79.03.1	– Zinc dust................................	27½%	10%
79.03.2	– Plates, sheets and strip of zinc alloys; plates, sheets and strip of unalloyed zinc, being goods worked, other than goods that have been decorated but not further worked	55%	27½%
79.03.9	– Other..................................	7½%	Free
79.04	* Tubes and pipes and blanks therefor, of zinc; hollow bars, and tube and pipe fittings (including joints, elbows, sockets and flanges), of zinc	55%	27½%
79.05	* Gutters, roof capping, skylight frames, and other fabricated building components, of zinc	55%	27½%
79.06	* Other goods made of zinc.....................	55%	27½%

First Schedule—continued

Chapter 80—Tin and Articles thereof

Notes

(2.) In an item in this Chapter, a reference to wrought bars, rods, angles, shapes or sections shall be read as a reference to—

(a) rolled, extruded, drawn or forged products of solid section; and

(b) cast or sintered products that have been subsequently machined (otherwise than by simple trimming or de-scaling),

of which the maximum cross-sectional dimension exceeds 6 millimetres and that, if Flat, have a thickness exceeding one-tenth of the width.

(3.) In an item in this Chapter, a reference to wrought plates, sheets or strip shall be read as a reference to flat-surfaced wrought products (whether coiled or not) of which—

(a) the maximum cross-sectional dimension exceeds 6 millimetres;

(b) the thickness does not exceed one-tenth of the width; and

2. Tubes, pipes and hollow bars, and tube and pipe fittings, that—

(a) have been polished or coated; or

(b) have been bent, coiled, threaded, drilled, waisted, cone-shaped, finned or otherwise shaped or worked,

fall within item 80.05.

3. Products referred to in sub-note (3.) of note 1 to this Chapter that—

(a) have been cut to a non-rectangular shape, perforated, corrugated, channeled, ribbed, polished or coated; and

(b) do not fall within any other item in this Chapter,

fall within item 80.03.

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
80.01	* Unwrought tin; tin waste and scrap:
80.01.1	– Alloys excluding waste and scrap...............	35%, and $0.064 per kg	25%
80.01.9	– Other..................................	Free	Free
80.02	* Wrought bars, rods, angles, shapes and sections, of tin; tin wire	55%	27½%
80.03	* Wrought plates, sheets and strip, of tin	55%	27½%
80.04	* Tin foil (whether or not embossed, cut to shape, perforated, coated, printed, or backed with paper or other reinforcing material), of a weight per square metre (excluding any backing) not exceeding 1 kilogram; tin powders and flakes:
80.04.1	– Foil...................................	7½%	Free
80.04.2	- Powders and flakes.........................	Free	Free
80.05	* Tubes and pipes and blanks therefor, of tin; hollow bars, and tube and pipe fittings (including joints, elbows, sockets and flanges), of tin	35%, and $0.064 per kg	25%
80.06	* Other goods made of tin......................	55%	27½%

First Schedule—continued

Chapter 81—Other Base Metals Employed in Metallurgy and Articles thereof

Notes

1.—(1.) In item 81.04, “other base metals” means antimony, bismuth, cadmium, cobalt, chromium, gallium, germanium, hafnium, indium, manganese, niobium, rhenium, titanium, thorium, thallium, uranium depleted in U235, vanadium or zirconium.

(2.) Cobalt mattes, cobalt speiss and other intermediate products of cobalt metallurgy fall within item 81.04.

2. In this Chapter, a reference to wire shall be read as a reference to rolled, extruded or drawn products of solid section of any cross-sectional shape of which no cross-sectional dimension exceeds 6 millimetres.

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
81.01	* Tungsten, unwrought or wrought, and goods made thereof:
81.01.1	– Unwrought unalloyed tungsten; waste and scrap; powders and flakes	Free	Free
81.01.2	– Wire of unalloyed tungsten....................	12½%	Free
81.01.9	- Other..................................	55%	27½%
81.02	* Molybdenum, unwrought or wrought, and goods made thereof:
81.02.1	- Unwrought; waste and scrap; powders and flakes.....	Free	Free
81.02.9	- Other..................................	12½%	Free
81.03	* Tantalum, unwrought or wrought, and goods made thereof	7½%	Free
81.04	* Other base metals, unwrought or wrought, and goods made thereof; cermets, unwrought or wrought, and goods made thereof:
81.04.1	– Unwrought unalloyed bismuth..................	$0.77 per kg	$0.37 per kg
81.04.2	– Unwrought, unalloyed, not being goods falling within the last preceding sub-item; waste and scrap; powders and flakes	Free	Free
81.04.3	– Unwrought alloys..........................	20%, and $6.64 per t	5%, and $5.90 per t
81.04.4	– Wrought goods, as follows:— (a) bars, rods, angles, shapes and sections; (b) plates, sheets and strip; (c) tubes and pipes and blanks therefor; (d) hollow bars; (e) wire	35%, and $0.064 per kg	25%
81.04.5	– Smoking requisites.........................	35%	20%
81.04.6	– Furniture, not being goods falling within a preceding sub-item of this item, travel goods, handbags, wallets, vanity compacts and similar goods	45%	17½%
81.04.7	– Wrought goods, not being goods falling within a preceding sub-item of this item	45%	27½%

First Schedule—continued

Chapter 82—Tools, Implements, Cutlery, Spoons and Forks, of Base Metal; Parts therefor

Notes

1. Subject to the succeeding notes to this Chapter, no goods, other than the following goods, fall within this Chapter:—

(a) blow lamps, portable forges, grinding wheels with frameworks and manicure and chiropody sets;

(b) goods described in items 82.07 and 82.15;

(i) base metal;

(ii) metal carbides;

(iii) precious or semi-precious stones (whether natural, synthetic or reconstructed) on a support of base metal; or

(iv) abrasive materials on a support of base metal having cutting teeth, flutes, grooves, or the like, of base metal, that retain their identity and function after the application of the abrasive.

2.—(1.) Subject to the next succeeding sub-note, parts of base metal for goods falling within an item in this Chapter (other than parts that, apart from the operation of this sub-note, fall within an item in this Chapter or tool holders for hand tools) shall, for the purposes of this Schedule, unless the contrary intention appears, be treated as if they were the goods for which they are parts.

(2.) Parts for general use do not fall within this Chapter.

3.—(1.) A set (other than a manicure or chiropody set) comprising tools, cutlery, spoons, forks or other goods falling within different items in this Chapter, being a set fitted in a cabinet, box, case or similar container, shall, for the purposes of this Schedule, be treated as if every constituent of the set, including the container, were goods of the same kind as that one of the constituents of the set that is higher-rated than any other constituent of the set.

(2.) For the purposes of this note, one constituent of a set shall be deemed to be higher-rated than another constituent of the set if—

(a) the amount of duty that would be payable on the set if the rate applicable to the first-mentioned constituent (regarded as separate goods) were applicable to the set is greater than the amount of duty that would be payable on the set if the rate applicable to the second-mentioned constituent (regarded as separate goods) were applicable to the set; or

(b) where those amounts are equal—the item, sub-item, paragraph or sub-paragraph that applies to the first-mentioned constituent appears later in this Schedule than the item, sub-item, paragraph or sub-paragraph that applies to the second-mentioned constituent.

4. Where goods falling within an item in this Chapter are imported with a case, box or similar container, being a case, box or container of a kind in which the goods are normally sold, the case, box or container shall be treated, for the purposes of this Schedule, as forming part of the goods.

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
82.01	* Hand tools, as follows:— spades, shovels, picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; scythes, sickles, hay knives, grass shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry:
82.01.1	- Tools, as follows:— (a) axes, hatchets, adzes, bill hooks and similar hewing tools but not including matchets and cane cutting knives; (b) mattocks; (c) picks; (d) pruning shears, long handled, of a kind having one blade that cuts against an anvil; (e) shovels, including scoops; (f) spades, other than forged steel spades	35%	27½%

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
82.01.2	– Hoes, forks, rakes, trowels, turf edgers and the like....	32½%	25%
82.01.9	– Other..................................	7½%	Free
82.02	* Saws (non-mechanical) and blades for hand or machine saws (including toothless saw blades):
82.02.1	– Saws (non-mechanical)......................	47½%	22½%
82.02.2	– Blades for hand or machine saws (including toothless saw blades):
82.02.21	— Blades for saws (non-mechanical):
82.02.211	– Hack saw blades...........................	32½%	17½%
82.02.219	– Other..................................	47½%	22½%
82.02.22	— Machine hack saw blades....................	17½%	10%
82.02.23	— Circular saw blades:
82.02.231	– Diamond impregnated types...................	15%	7½%
82.02.232	– Inserted tooth types or segmental types, not being goods falling within the last preceding sub-paragraph	7½%	Free
82.02.239	– Other..................................	50%	22½%
82.02.24	– – Gang saw blades (other than plain section), stone-working:
82.02.241	– – – Cemented carbide types...................	22½%	12½%
82.02.249	– – – Other................................	7½%	Free
82.02.25	— Band saw blades:
82.02.251	– Blades having a FOB price exceeding $0.66 per metre	22½%	12½%
82.02.259	– – – Other................................	22½%	12½%
82.02.29	– – – Other................................	22½%	12½%
82.03	* Hand tools, as follows:— pliers (including cutting pliers), pincers, tweezers, tinmen’s snips, bolt croppers and the like; perforating punches; pipe cutters; spanners; wrenches (not including tap wrenches); files; rasps:
82.03.1	– Bolt cutters..............................	7½%	Free
82.03.2	– Pipe cutters..............................	20%	12½%
82.03.3	– Files and rasps............................	40%	22½%
82.03.4	– Valve spring removers for internal combustion engine valves	25%	17½%
82.03.9	– Other..................................	35%	27½%

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
82.04	* Hand tools (including glaziers’ diamonds) not falling within any other item in this Chapter; blow lamps, anvils; vices and clamps, other than accessories for, and parts for, machine tools; portable forges; grinding wheels with frameworks (whether hand or pedal operated):
82.04.1	– Anvils; blow lamps; grinding wheels; portable forges:
82.04.11	– – Blow lamps.............................	35%	20%
82.04.12	– – Grinding wheels..........................	40%	27½%
82.04.19	– – Other.................................	55%	27½%
82.04.2	– Blowpipes; mitre boxes; soldering irons; vices not being hand tools:
82.04.21	– – Blowpipes.............................	7½%	Free
82.04.22	– – Mitre boxes; soldering irons..................	47½%	22½%
82.04.23	– – Plumbers’ vices:
82.04.231	– –– Chain types............................	32½%	17½%
82.04.239	– Other..................................	7½%	Free
82.04.24	– Other vices..............................	45%	27½%
82.04.3	– Clamps; drills of a kind commonly used on metals; screwing tools, being screwplates, stocks or tap wrenches; valve spring removers for internal combustion engine valves:
82.04.31	– – – Clamps, not falling within paragraph 82.04.34:
82.04.311	– – – C or G clamps, wholly or principally of malleable iron castings	7½%	Free
82.04.319	– – – Other................................	37½%	27½%
82.04.32	— Drills of a kind commonly used on metals	37½%	22½%
82.04.33	– – – Screwing tools, being screwplates, stocks or tap wrenches	40%	30%
«2.04.34	– – Valve spring removers for internal combustion engine valves	32½%	17½%
82.04.4	– Chisels, wood-working; hammers; planes, wood-working; spokeshaves:
82.04.41	– – Chisels, wood-working:
82.04.411	– – – Wood turning chisels; wood carving chisels; coopers’ chisels	7½%	Free
82.04.419	– Other..................................	27½%	20%
82.04.42	– – – Hammers:
82.04.421	– – – Carpenters’ claw hammers; engineers’ hammers...	35%	27½%
82.04.422	– – – Hammers having a head weight of 1.8 kilograms or less, not being goods falling within the last preceding sub-paragraph	30%	22½%

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
82.04.429	– – – – Other..............................	7½%	Free
82.04.43	– – Planes, wood-working:
82.04.431	– – – Planes of metal; irons for planes..............	32½ %	25%
82.04.432	– – – Planes of other materials...................	7½%	Free
82.04.44	– – Spokeshaves............................	7½%	Free
82.04.9	- Other:
82.04.91	– – Loading or cleaning tools for arms..............	27½ %	12½%.
82.04.92	– – Knife sharpeners.........................	27½ %	5%
82.04.93	– – Smoothing irons..........................	47½%	22½%.
82.04.94	– – Kitchenware; can openers...................	45%, or, if higher, $0.237 per doz	22½%, or, if higher, $0.075 per doz
82.04.95	– Bag hooks; shave hooks......................	42½%	17½%
82.04.99	– Other..................................	35%	27½%.
82.05	* Interchangeable tools for hand tools, for machine tools or for power-operated hand tools (including such tools for pressing, stamping, drilling, tapping, threading, boring, broaching, milling, cutting, turning, dressing, morticing or screw driving), including dies for wire drawing, extrusion dies for metal, and rock drilling bits:
82.05.1	– Twist drills of a kind used solely or principally with machine tools for working metals or metal carbides	40%	12½%.
82.05.2	– Files, rotary, metal-working...................	40%	27½%,
82.05.3	– Screwing tools, being dies, taps or chasers:
82.05.31	– – Collapsible machine taps for working metals or metal carbides	40%	27½%.
82.05.39	– Other..................................	40%	30%
82.05.4	–Wholly or partly of cemented carbides of a kind usable with machines, not being tools falling within sub-item 82.05.1, 82.05.2 or 82.05.3:
82.05.41	– – For rotary and percussive rock drills............	7½%	Free
82.05.42	– – Rod and wire drawing dies; bolt and screw heading dies	7½%	Free
82.05.49	– – Other.................................
82.05.491	– – – For working metals or metal carbides..........	40%	27½%
82.03.499	– – – Other................................	32½%	17½%

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
82.05.5	– Of a kind used solely or principally for working materials other than metals or metal carbides, not being tools falling within sub-item 82.05.4 and not of a kind used solely or principally with non-mechanical hand tools:
82.05.51	– – Wood-working tools, as follows:— (a) bits, boring or drilling; (b) mortice chains, links and guide bars and combined hollow chisels and augers, of a kind used solely or principally in morticing machines:
82.05.511	– – – Bits, boring or drilling....................	35%	27½%
82.05.519	– – – Other................................	7½%	Free
82.05.52	– –For diamond drilling machines; for rotary and percussive rock drills; for coal cutting machines	7½%	Free
82.05.59	– – Other:
82.05.591	– – – For rock drilling machines..................	30%	7½%
82.05.599	– – – Other................................	45%	27½%
82.05.6	– Of a kind used solely or principally with non-mechanical hand tools, other than dies, taps or chasers:
82.05.61	– – Cutting blades...........................	27½%	5%
82.05.69	– Other..................................	35%	27½%
82.05.9	– Other:
82.05.91	– – Tool bit blanks, that is to say, short lengths of tool steel not further worked than ground on the ends to an angle but not so as to form the cutting edges	35%	35%, less $6.64 per t
82.05.99	– – Other.................................	40%	27½%
82.06	* Knives and cutting blades, for machines or for mechanical appliances:
82.06.1	– Of a kind used solely or principally with machine tools for working metals or metal carbides	40%	27½%
82.06.2	– Wholly or partly of cemented carbides, not being goods falling within the last preceding sub-item	32½%	17½%
82.06.3	– Goods, not being goods falling within a preceding sub-item of this item, as follows:— (a) band knives for leather splitting machines; (b) cutting and creasing rules specially designed for use in paper box or carton making machinery; (c) cylindrical knives for coir mat clipping and shearing machines; (d) knife sections or chaffcutter knives for incorporation in agricultural machines	7½%	Free
82.06.4	– Goods, not being goods falling within a preceding sub-item of this item, for incorporation in agricultural machines	$0.037 per kg	$0.037 per kg, or, if lower, 5%
82.06.9	– Other..................................	45%	27½%

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
82.07	* Tool-tips and plates, sticks and the like for tool-tips, unmounted, of sintered metal carbides	32½%	17½%
82.08	* Coffee-mills, mincers, juice-extractors and other mechanical appliances, of a weight not exceeding 10 kilograms, of a kind used for domestic purposes in the preparation, serving or conditioning of food or drink:
82.08.1	– Hand operated food mincers and choppers including macaroni and spaghetti cutters and the like	12½%	Free
82.08.9	– Other..................................	45%	22½%
82.09	* Knives (including pruning knives) with cutting blades, whether serrated or not, other than knives falling within item 82.06:
82.09.1	– Knives of a kind used at the table or in the kitchen; butchers’ and slaughtermen’s knives:
82.09.11	– – Cooks’, butchers’ and slaughtermen’s knives; fruit peeling knives	40%	30%
82.09.19	– – Other.................................	40%	40%
82.09.9	– Other..................................	7½%	Free
82.10	* Knife blades:
82.10.1	– For knives of a kind used at the table or in the kitchen; for butchers’ or slaughtermen’s knives	40%	30%
82.10.9	– Other..................................	7½%	Free
82.11	* Razors and razor blades (including razor blade blanks, whether or not in strips); blades and heads for electric shavers:
82.11.1	– Blades and heads for electric shavers.............	30%	20%
82.11.9	– Other..................................	12½%	5%
82.12	* Scissors (including tailors’ shears), and blades therefor	15%	5%
82.13	* Other articles of cutlery (including secateurs, hair clippers, butchers’ cleavers and paper knives); manicure and chiropody sets and appliances (including nail files); cutting plates for electric hair clippers:
82.13.1	– Nail files................................	40%	30%
82.13.2	– Secateurs of a kind having a blade that cuts against, but does not overlap, the anvil blade	25%	15%
82.13.9	– Other..................................	In respect of the nail files, if any– 40%; in respect of the remainder of the goods –7½%	In respect of the nail files, if any—30%; in respect of the remainder of the goods —Free

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
82.14	* Spoons, forks, fish-eaters, butter-knives, ladles, and similar kitchen or tableware	40%	30%
82.15	* Handles of base metal for goods falling within item 82.09, 82.13 or 82.14	The greatest amount of duty that would be applicable to the handles in accordance with the rates of duty set out in this column, if they were goods of a kind with which they are suitable for use	The greatest amount of duty that would be applicable to the handles in accordance with the rates of duty set out in this column, if they were goods of a kind with which they are suitable for use

First Schedule—continued

Chapter 83—Miscellaneous Articles of Base Metal

Note

In this Chapter, a reference to parts for goods shall be read as not including a reference to goods of iron or steel falling within item 73.25, 73.29, 73.31, 73.32 or 73.35 or to similar goods of other base metals.

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
83.01	* Locks and padlocks (whether key, combination or electrically operated), and parts therefor, of base metal; frames incorporating locks, for handbags, trunks or the like, and parts for such frames, of base metal; keys for any of the foregoing goods, of base metal:
83.01.1	– Locks (whether with or without keys), and parts therefor, for use as original components in the assembly or manufacture of vehicles of a kind falling within sub-item 87.01.1, 87.02.1, 87.03.9 or paragraph 87.14.11	35%	27½%
83.01.2	– Mortice locks (whether with or without keys) and rim locks (whether with or without keys), and parts therefor, not falling within sub-item 83.01.1	50%	22½%
83.01.3	– Locks (whether with or without keys) and frames incorporating locks (whether with or without keys), of a kind commonly used in handbags, trunks and similar goods falling within item 42.02, and parts therefor	45%	17½%
83.01.9	– Other...............................	55%	27½%
83.02	* Base metal fittings and mountings suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, caskets and the like (including automatic door closers); base metal hat-racks, hat-pegs, brackets and the like:
83.02.1	– Specially designed for coachwork:
83.02.11	– For use as original components in the assembly or manufacture of vehicles of a kind falling within sub-item 87.01.1, 87.02.1, 87.03.9 or paragraph 87.14.11	35%	27½%
83.02.19	– Other:
83.02.191	– – – Turnbutton fasteners of a kind ordinarily used for the attachment of textile hoods or textile coverings to motor vehicles	25%	7½%
83.02.199	– – – Other................................	37½%	27½%
83.02.2	– Hinges not falling within sub-item 83.02.1..........	50%	27½%
83.02.3	– Barrel and socket bolts.......................	50%	22½%
83.02.4	– Curtain rods; curtain clips, bands, loops and holders:
83.02.41	– – Curtain rods............................	42½ %	17½%
83.02.42	– Curtain hooks............................	7½%	Free
83.02.49	– Other..................................	7½%	Free

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
83.02.9	– Other:
83.02.91	– – Specially designed for use with furniture.........	42½%	17½%
83.02.92	– – Specially designed for use with trunks, chests, suitcases and similar travel goods	45%	17½%
83.02.99	– – Other:
83.02.991	– – – Wholly of brass, bronze or gunmetal...........	50%	27½%
83.02.999	– – – Other................................	55%	27½%
83.03	* Safes, strong-boxes, armoured or reinforced strong-rooms, strong-room linings and strong-room doors, and cash and deed boxes and the like, of base metal	55%	27½%
83.04	* Filing cabinets, racks, sorting boxes, paper trays, paper rests and similar office equipment, of base metal (other than office furniture falling within item 94.03)	42½%	17½%
83.05	* Fittings for loose-leaf binders, for files or for stationery books, of base metal; letter clips, paper clips, staples, indexing tags, and similar stationery goods, of base metal:
83.05.1	– Staples.................................	37½%	12½%
83.05.9	– Other..................................	40%	17½%
83.06	* Statuettes and other ornaments of a kind used indoors, of base metal	42½%	27½%
83.07	* Lamps and lighting fittings, of base metal, and parts therefor, of base metal (other than goods falling within an item, other than item 85.22, in Chapter 85):
83.07.1	– Chandeliers, electroliers, pendant lamps, bracket lamps, wall lamps, standard lamps and table lamps, being electrical or gas appliances, and parts therefor; ceiling roses	45%	22½%
83.07.2	– Acetylene gas lanterns of a kind commonly used in lighthouse services as an aid to navigation, and parts therefor; miners’ safety lamps and parts therefor; landing lights specially designed for use in aerodromes for night flying, and parts therefor; hurricane lamps, not being pressure operated, and parts therefor	7½%	Free
83.07.3	– Pressure operated lamps and parts therefor, not being goods falling within a preceding sub-item of this item	35%	15%
83.07.9	– Other..................................	45%	5%
83.08	* Flexible tubing and piping, of base metal...........	7½%	Free
83.09	* Clasps, frames with clasps for handbags and the like, buckles, buckle-clasps, hooks, eyes, eyelets, and the like, of base metal, of a kind commonly used for clothing, travel goods, handbags, or other textile or leather goods; tubular rivets and bifurcated rivets, of base metal:
83.09.1	– Frames with clasps; catches for wallets or handbags; hooks and eyes for apparel, mounted on textile material	40%	17½%

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
83.09.2	– Bifurcated rivets; hooks and eyes for apparel, not being goods falling within the last preceding sub-item	7½%	Free
83.09.3	– Tubular rivets............................	40%, less $0.007 per kg	30%, less $0.007 per kg
83.09.4	– Buckles and buckle-clasps, and the like, not being goods falling within a preceding sub-item of this item	27½%	27½%
83.09.9	– Other..................................	27½%	17½%
83.10	* Beads and spangles, of base metal................	45%	27½%
83.11	* Bells and gongs, non-electric, of base metal, and parts therefor of base metal:
83.11.1	– For vehicles..............................	7½%	Free
83.11.9	– Other..................................	55%	27½%
83.12	* Photograph, picture and similar frames, of base metals; mirrors of base metal	57½%	30%
83.13	* Stoppers, crown corks, bottle caps, capsules, bung covers, seals and plombs, case corner protectors and other packing accessories, of base metal:
83.13.1	– Capsules................................	52½%	30%
83.13.9	– Other..................................	47½%	22½%
83.14	* Sign-plates, name-plates, numbers, letters and other signs, of base metal	55%	27½%
83.15	* Wire, rods, tubes, plates, electrodes and similar products, of base metal or of metal carbides, coated or cored with flux material, of a kind used for soldering, brazing, welding or deposition of metal or of metal carbides; wire and rods, of agglomerated base metal powder, used for metal spraying:
83.15.1	– Welding rods.............................	37½%	22½%
83.15.9	– Other..................................	35%, and $0.064 per kg	25%

First Schedule—continued

DIVISION XVI.

MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT; PARTS THEREFOR

Notes

1. The following goods do not fall within this Division:—

(a) transmission, conveyor or elevator belts or belting falling within an item in Chapter 39 or item 40.10, and goods falling within item 40.14 that are of a kind used on machinery, mechanical or electrical appliances;

(b) goods falling within item 42.04 or 43.03 that are of a kind used in machinery or mechanical appliances or for industrial purposes;

(d) perforated cards of paper or paperboard for Jacquard or similar machines, being cards falling within item 48.21;

(e) goods falling within item 59.16 or 59.17;

(ƒ) precious or semi-precious stones (whether natural, synthetic or reconstructed) and articles wholly of such stones, being goods falling within item 71.02, 71.03 or 71.15;

(g) parts for general use and similar goods of artificial plastic materials;

(h) endless belts of metal wire or strip falling within an item in Division XV;

(i) goods falling within an item in Chapter 82 or 83;

(j) goods falling within an item in Division XVII;

(k) goods falling within an item in Chapter 90;

(l) goods falling within an item in Chapter 91;

(m) goods falling within item 82.05 and similar goods;

(n) goods falling within item 96.02;

(o) goods falling within an item in Chapter 97.

2.—(1.) This note applies to parts for machines (not being machines described in item 84.64, 85.23, 85.24, 85.25 or 85.27), other than parts that, apart from the operation of this note, fall within an item in Chapter 84 or 85 (other than item 84.65 or 85.28).

(2.) Except where the contrary intention appears—

(a) subject to the next succeeding paragraph, parts to which this note applies that are of a kind used solely or principally with a particular kind of machine, or with particular kinds of machines that fall within the same item, shall, for the purposes of this Schedule, be treated as if they were a machine of that kind or of the highest-rated of those kinds;

(b) parts referred to in the last preceding paragraph that are of a kind that have two principal uses, one with machines falling within item 85.13 and the other with machines falling within item 85.15, the one use being not more common than the other use, fall within item 85.13; and

(i) if they are electrical parts—item 85.28; or

(ii) in any other case—item 84.65.

3. For the purposes of this Division, unless the contrary intention appears, composite machines consisting of two or more machines fitted together to form a whole and other machines adapted for the purpose of performing two or more complementary or alternative functions shall be treated as if they were machines for performing that one only of their functions that is their principal function.

4. For the purposes of this Schedule, a motor or a transmission, conveyor or elevator belt that—

(a) is fitted to machinery or an appliance; or

(b) is imported with, but, for convenience of transport, is packed separately from, the machinery or appliance that it is intended to be fitted to or mounted on a common base with,

shall be treated as forming part of that machinery or appliance.

5. In the Notes to this Division, “machine” means any machine, apparatus or appliance falling within this Division.

First Schedule—continued

6. For the purposes of this Schedule, the power of an internal combustion piston engine shall be taken to be—

(a) the net output, expressed in kilowatts, that the engine is capable of delivering continuously at a stated crankshaft speed under standard operating conditions; or

(b) if the Minister directs that the last preceding paragraph does not apply in relation to the engine, the normal working load, expressed in kilowatts, of the engine as determined in such manner as the Minister directs.

7. For the purposes of this Schedule, goods of a kind with which an accessory, part, component or constituent is used, is suitable for use or forms a part, shall be deemed to be higher rated than goods of another kind with which that accessory, part, component or constituent is used, is suitable for use or forms a part if—

(a) the amount of duty that would be payable on the accessory, part, component or constituent if the rate applicable to the first-mentioned kind of goods were applicable to the accessory, part, component or constituent is greater than the amount of duty that would be payable on the accessory, part, component or constituent if the rate applicable to the second-mentioned kind of goods were applicable to the accessory, part, component or constituent; and

(b) where those amounts are equal—the tariff classification that applies to the first-mentioned kind of goods appears later in this Schedule than the tariff classification that applies to the second-mentioned kind of goods.

First Schedule—continued

Chapter 84—Boilers, Machinery and Mechanical Appliances; Parts therefor

Notes

1. The following goods do not fall within this Chapter:—

(a) goods falling within an item in Chapter 68;

(b) goods falling within an item in Chapter 69;

(c) goods falling within item 70.17 and machinery and appliances, and parts therefor, of glass, that fall within item 70.20 or 70.21;

(d) goods falling within item 73.36 or 73.37 and similar articles of other base metals;

(e) goods falling within item 85.05 or 85.06.

2.—(1.) Subject to notes 3 and 4 to this Division, a machine or appliance that falls within an item or items included in items 84.01 to 84.21 (inclusive) does not fall within an item included in items 84.22 to 84.60 (inclusive).

(2.) The following goods do not fall within item 84.17:—

(a) germination plant, incubators and brooders, falling within item 84.28;

(b) grain dampening machines falling within item 84.29;

(d) machinery for the heat-treatment of textile yarns, fabrics or made up textile articles, being machinery falling within item 84.40;

(e) machinery or plant designed for a mechanical operation involving a change of temperature, if the change of temperature (whether or not required for the purposes of the operation) is subsidiary to the main function.

(3.) The following goods do not fall within item 84.19:—

(a) sewing machines falling within item 84.41;

(b) goods falling within item 84.54.

3.—(1.) In item 84.53, “automatic data processing machine” means—

(a) a digital machine that—

(i) has storage capable of storing not only the processing programme or programmes and the data to be processed but also a programme for translating the formal programming language in which the programmes are written into machine language;

(ii) has a main storage that is directly accessible for the execution of a programme and has a capacity sufficient at least to store the parts of the processing and translating programmes, and the data, that are immediately necessary for the current processing run; and

(iii) is able, of itself, on the basis of the instructions contained in the initial programme, to modify, by logical decision, its execution during the processing run;

(b) an analogue machine that is capable of simulating mathematical models and comprises, at least, analogue elements, control elements and programming elements; or

(i) a digital machine with analogue elements; or

(ii) an analogue machine with digital elements.

(2.) A reference in paragraph (a), (b) or (c) of the last preceding sub-note to a machine shall be read as including a reference to—

(a) a system consisting of a variable number of separately-housed units each of which is part of the complete system, that is to say, a unit that—

(i) unless it is the central processing unit, is capable of being connected to the central processing unit, either directly or through one or more of the other units;

(ii) is specifically designed as part of the system; and

(iii) unless it is a power supply unit, is able to accept or deliver data, in the form of code or signals, that can be used by the system; and

(b) such a unit imported separately.

4. Polished steel balls the maximum and minimum diameters of which do not differ from the nominal diameter by more than 1 per centum or by more than 0.05 millimetre, whichever is less, fall within item 84.62 and do not fall within any other item.

First Schedule—continued

5.—(1.) For the purposes of this Division, a machine that has one principal purpose and other subsidiary purposes shall be treated as if its principal purpose were its sole purpose.

(2.) Subject to note 3 to this Division and note 2 to this Chapter, the following goods fall within item 84.59:—

(a) a machine that does not fall within any other item;

(b) a stranding, twisting, cabling or other machine for making rope or cable from metal wire, textile yarn or any other material or a combination of materials.

6. The following components are specified for the purposes of sub-item 84.06.1:—

(a) distributors;

(b) high tension ignition coils, 6 volt or 12 volt rating;

(d) generators, 6 volt or 12 volt rating;

(e) starting motors, 6 volt or 12 volt rating;

(ƒ) sparking plugs.

7. In sub-items 84.22.1 and 84.23.1, “self propelling bases or units” means goods that—

(a) in the opinion of the Minister, are derivatives of tractors of a kind to which sub-item 87.01.2, 87.01.3 or 87.01.9 applies; and

(b) in respect of bases or units—

(i) to which sub-item 84.22.1 applies, are for use in the manufacture of goods of a kind falling within item 84.22; or

(ii) to which sub-item 84.23.1 applies, are for use in the manufacture of goods of a kind falling within item 84.23.

8. The following components are specified for the purposes of paragraphs 84.22.11, 84.22.19, 84.23.11 and 84.23.19:—

(a) hydraulic control valves;

(b) hydraulic pumps;

(d) wheels and wheel centres of a kind suitable for use with pneumatic tyres;

(e) winches; and

(ƒ) goods of a kind commonly used with wheeled tractors that, in the opinion of the Minister, are, or are derivatives of, agricultural tractors, as follows:—

(i) fixed frames;

(ii) fixed sub-frames; and

(iii) other fixed strengthening members.

9. The following components are specified for the purposes of paragraphs 84.22.41, 84.22.49, 84.23.21 84.23.29 and 84.23.31:—

(a) buckets;

(b) dippers;

(d) grapples;

(e) shovels; and

(ƒ) other attachments of a kind similar to those specified in paragraphs (a) to (e) inclusive, that are used for the loading, excavating or picking up of goods or materials, as determined by the Minister.

10. The following components are specified for the purposes of paragraph 84.24.11:—

(a) pneumatic tyres and tubes;

(b) wheels and wheel centres of kinds that are usable with pneumatic tyres.

11. For the purposes of sub-item 84.38.1 and paragraph 84.48.11, the duty payable in respect of goods shall be deemed not to exceed 7½ per centum of the value of the goods if there is specified in column 3 in the item, sub-item, paragraph or sub-paragraph that applies to the goods the word “Free” or a rate of duty specified by reference to a percentage of the value of the goods, being a percentage that does not exceed 7½ per centum.

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
84.01	* Steam and other vapour generating boilers (excluding central heating hot water boilers capable also of producing low pressure steam); super-heated water boilers	25%	15%
84.02	* Auxiliary plant for use with boilers of a kind falling within item 84.01 (including economisers, superheaters, soot removers, gas recoverers and the like); condensers for vapour engines and power units	25%	15%
84.03	* Producer gas and water gas generators, with or without purifiers; acetylene gas generators (water process) and similar gas generators, with or without purifiers	30%	20%
84.04	* Steam engines (including mobile engines, but not including steam tractors falling within item 87.01 or mechanically propelled road rollers) with self-contained boilers	7½%	Free
84.05	* Steam and other vapour power units, not incorporating boilers	7½%	Free
84.06	* Internal combustion piston engines:
84.06.1	– Engines and engine parts for use as original components in the assembly or manufacture of vehicles of a kind falling within sub-item 87.01.1, 87.02.1 or 87.03.9	In respect of a component specified in note 6 to this Chapter—the rate of duty set out in this column that would apply to the component if it were imported separately for use as an original component in the assembly or manufacture of an engine of a kind falling within this item; in respect of the remainder of the goods –35%	In respect of a component specified in note 6 to this Chapter—the rate of duty set out in this column that would apply to the component if it were imported separately for use as an original component in the assembly or manufacture of an engine of a kind falling within this item; in respect of the remainder of the goods –27½%
84.06.2	– Piston pins, piston rings and valves, not being goods falling within the last preceding sub-item	47½%	22½%
84.06.3	– Goods, not being goods falling within a preceding sub-item of this item, as follows:— carburettors and parts therefor; fuel injection equipment for compression ignition engines and parts therefor:
84.06.31	– – Carburettors and parts therefor, not being for use with motor-cycles	40%	27½%
84.06.39	– – Other.....................................	7½%	Free

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
84.06.4	– Engines and parts therefor, not being goods falling within a preceding sub-item of this item, of a kind commonly used in motor vehicles of a kind falling within sub-item 87.01.1, 87.02.1 or 87.03.9	35%	27½%
84.06.5	– Outboard engines but not including parts...........	25%	15%
84.06.6	– Engines having a power exceeding 7.46 kilowatts for installation in wheeled tractors and engines for installation in tractors of the track-laying type, but not including parts therefor; parts not falling within sub-item 84.06.2 or 84.06.3 for use as original components in the assembly or manufacture of engines for use in goods of a kind falling within sub-item 84.22.1, 84.23.1, 87.01.2, 87.01.9 or 87.07.3	7½%	Free
84.06.7	– Air cooled spark ignition engines and parts therefor, not being motor-cycle engines, having a power not exceeding 7.46 kilowatts, and not being goods falling within a preceding sub-item of this item:
84.06.71	– – Engines...............................	65%, or, if higher, $13 each	32½%; or, if higher, $13 each, less 32½%
84.06.72	– – Parts.................................	42½%	25%
84.06.9	– Other:
84.06.91	– – Engines...............................	42½%, less 2½% for each 0.746 kW, if any, by which the power of the engine exceeds 45 kW; or, if higher, 7½%	25%, less 2½% for each 0.746 kW, if any, by which the power of the engine exceeds 45 kW
84.06.92	– – Parts.................................	The rate of duty set out in this column that would apply to the goods if the goods were the lowest powered engine, not being an engine for installation in a tractor, with which the goods are suitable for use	The rate of duty set out in this column that would apply to the goods if the goods were the lowest powered engine, not being an engine for installation in a tractor, with which the goods are suitable for use

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
84.07	* Hydraulic engines and motors (including water wheels and water turbines):
84.07.1	– Water turbines and parts therefor for use with turbogenerators or turbo-alternators:
84.07.11	– – Having a power not exceeding 1492 kilowatts......	7½%	Free
84.07.12	– – Having a power exceeding 1492 kilowatts.........	57½%	30%
84.07.9	– Other..................................	55%	27½%
84.08	* Other engines and motors:
84.08.1	– Air-turbine motors for dental drill engines..........	27½%	10%
84.08.9	– Other..................................	55%	27½%
84.09	* Mechanically propelled road rollers	42½%	27½%
84.10	* Pumps (including motor pumps and turbo pumps) for liquids, whether or not fitted with measuring devices; liquid elevators of the bucket, chain, screw or band kind or of a similar kind:
84.10.1	– Auxiliary oil pumps, being parts for steam turbines having a power exceeding 1492 kilowatts that are for use with turbo-generators or turbo-alternators	7½%	Free
84.10.2	– Pulp pumps used in conjunction with ore dressing machines	30%	7½%
84.10.3	– Pumps specially designed for use in the mining and metallurgical industries, not falling within sub-item 84.10.2	15%	7½%
84.10.4	– Pumps of a kind commonly installed in garages for retailing petroleum oils	65%	42½%
84.10.5	– Fuel pumps of a kind used solely or principally with compression ignition engines; oil and petrol pumps for use as original components in the assembly or manufacture of engines for use in goods of a kind falling within sub-item 84.22.1, 84.23.1, 87.01.2, 87.01.9 or 87.07.3	7½%	Free
84.10.6	– Pumps of a kind used solely or principally in windscreen washers; pumps of a kind used solely or principally with automatic transmissions of a kind used solely or principally with vehicles	37½%	27½%
84.10.7	– Hydraulic pumps for use in agricultural tractors for the operation of agricultural implements	7½%	Free
84.10.9	– Other:
84.10.91	– –Pumps of a kind commonly used in connexion with the operation of internal combustion piston engines:
84.10.911	– – – For use as original components in the assembly or manufacture of vehicles of a kind falling within sub-item 87.01.1,87.02.1 or 87.03.9	35%	27½%
84.10.912	– – – Suitable for use in engines of a kind falling within sub-item 84.06.4	35%	27½%
84.10.913	– – – Suitable for use in engines of a kind falling within paragraph 84.06.71	42½%	25%

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
84.10.919	– – – Other...................................	The rate of duty set out in this column that would apply to the goods if the goods were the lowest powered engine, not being an engine for installation in a tractor, with which the goods are suitable for use	The rate of duty set out in this column that would apply to the goods if the goods were the lowest powered engine, not being an engine for installation in a tractor, with which the goods are suitable for use
84.10.99	– – Other.....................................	55%	27½%
84.11	* Air pumps, vacuum pumps and air or gas compressors (including motor and turbo pumps and compressors, and free-piston generators for gas turbines); fans, blowers and the like:
84.11.1	– Goods, as follows:— (a) cycle and motor-cycle single cylinder tyre inflators, 300 millimetres and over in length and not exceeding 30 millimetres in external diameter, hand operated; (b) gas exhausters, motor-driven, for iron and steel production; (c) mercury type vacuum pumps; (d) pumps and compressors specially designed for the liquefaction of gases, other than pumps or compressors suitable for refrigeration or ice-making	7½%	Free
84.11.2	– Sealed unit type compressors, for refrigerating appliances, having a power not exceeding 1.492 kilowatts, but not including parts therefor	57½%; or, if higher, $7 each, and 17½%	40%, or. if higher, $7 each
84.11.3	– Compressors, not being goods falling within a preceding sub-item of this item, for refrigerating appliances; parts for compressors for refrigerating appliances	47½%	30%
84.11.4	– Reciprocating or rotary air compressors (including fans and blowers of the reciprocating or rotary compressor kind) and pumps having a capacity exceeding 50 cubic metres of free air delivered per minute, but not including vacuum pumps or goods falling within a preceding sub-item of this item	27½%, less 1% for each 0.7 m3 of free air delivered per min by which the rating of the machine exceeds 50 m3 of free air delivered per min; or, if higher, 12½%	20%, less 1% for each 0.7 m3 of free air delivered per min by which the rating of the machine exceeds 50 m3 of free air delivered per min

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
84.11.5	– Goods, not being goods falling within sub-item 84.11.1. as follows:— (a) electric fans of the propeller type; (b) hand operated inflators	45%	22½%
84.11.6	– Goods, as follows:— (a) blowers of the revolving fan type not being goods falling within sub-item 84.11.1; (b) foot operated inflators; (c) revolving fans not being goods falling within the last preceding sub-item	55%	27½%
84.11.9	– Other...........................................	27½%	20%
84.12	* Air conditioning machines, self-contained, comprising a motor-driven fan and elements for changing the temperature and humidity of air	55%	27½%
84.13	* Furnace burners for liquid fuel (that is to say, atomisers), and furnace burners for pulverised solid fuel or for gas; mechanical stokers, mechanical grates, mechanical ash dischargers and similar appliances:
84.13.1	– Mechanical stokers, mechanical grates, mechanical ash dischargers and similar appliances	20%	10%
84.13.9	– Other.........................................	30%	20%
84.14	* Industrial and laboratory furnaces and ovens, non-electric	20%	10%
84.15	* Refrigerators and refrigerating equipment (whether electrical or other):
84.15.1	– Refrigerators of 454 cubic decimetres gross internal capacity or less, but not including parts	37½%	20%
84.15.2	– Parts, incorporating sealed motor compressors having a power not exceeding 1.492 kilowatts, for refrigerating equipment	In respect of each compressor—57½%; or, if higher, $7, and 17½%; in respect of the remainder of the goods—47½%	In respect of each compressor—40%, or, if higher, $7; in respect of the remainder of the goods—30%
84.15.9	– Other...........................................	47½%	30%
84.16	* Calendering and similar rolling machines (other than metal-working and metal-rolling machines and glass-working machines) and cylinders therefor:
84.16.1	– Laundering and dry cleaning machines of a kind commonly used in textile-working	32½%	15%
84.16.2	– Machines, as follows:— (a) of a kind commonly used in paper-making and paper-working; (b) of a kind commonly used in textile-working, not being goods falling within the last preceding sub-item	7½%	Free

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
84.16.9	– Other..................................	55%	27½%
84.17	* Machinery, plant and similar laboratory equipment, whether or not electrically heated, for the treatment of materials by a process involving a change of temperature, not being machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, nonelectrical:
84.17.1	– Heat exchangers wholly or essentially of graphite or carbon	Free	Free
84.17.2	– Pasteurisers; dairy coolers, not being goods falling within the last preceding sub-item	35%	15%
84.17.3	– Machinery and equipment, as follows:— (a) apparatus specially designed for the liquefaction of gases; (b) dryers and cookers for use in flour and cereal milling; (c) drying machines, automatic, for veneer-making; (d) retorts, pans and condensers, of platinum; (e) sugar cookers, steam, automatic, specially designed for use in the manufacture of confectionery; (ƒ) vacuum ovens for laboratories; (g) apparatus for the temperature control of instruments	7½%	Free
84.17.4	– Electric stoves, ranges and cookers of a kind commonly used for preparing food, not being goods falling within sub-item 84.17.3; gas fired water heaters, not being goods falling within a preceding sub-item of this item	35%	22½%
84.17.5	– Electric heating and cooking apparatus, not being goods falling within sub-item 84.17.3 or 84.17.4; condensers, coolers and evaporators, refrigerating, not being goods falling within sub-item 84.17.1 or 84.17.2	45%	27½%
84.17.6	– Gas fired equipment, not being goods falling within a preceding sub-item of this item	27½%	17½%
84.17.9	– Other..................................	55%	27½%
84.18	* Centrifuges; filtering and purifying machinery and apparatus (other than filter funnels, milk strainers and the like), for liquids or gases:
84.18.1	– Goods, as follows:— (a) cream separators or milk clarifiers being centrifuges; (b) dryers for steam; (c) filters specially designed for use with fuel injection equipment for compression ignition internal combustion engines; (d) pressure filters being porcelainware, for laboratories	7½%	Free
84.18.2	– Hydro-extractors being centrifuges, of a kind used solely or principally in laundries or in the textile industry	40%	30%
84.18.3	– Centrifuges, not being goods falling within a preceding sub-item of this item	30%	20%
84.18.4	– Filters and purifiers of a kind used solely or principally, with refrigerant gases	47½%	30%

First Schedule—continued

Column l	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate

84.18.5	- Goods, not being goods falling within a preceding sub-item of this item and not being of the electrostatic type, specially designed for use in the mining or metallurgical industries	30%	7½%
84.18.6	- Goods, not being goods falling within a preceding sub-item of this item and not being of the electrostatic type, of a kind commonly used for filtering lubricants, liquid fuels or air or gases used for combustion, not being of a kind commonly used for domestic purposes:
84.18.61	- - For use with steam or water turbines; for use as original components in the assembly or manufacture of engines for use in goods of a kind falling within sub-item 84.22.1, 84.23.1, 87.01.2, 87.01.9 or 87.07.3	7½%	Free
84.18.62	- - For use as original components in the assembly or manufacture of vehicles of a kind falling within sub-item 87.01.1, 87.02.1 or 87.03.9	35%	27½%
84.18.63	- - Suitable for use in engines of a kind falling within sub-item 84.06.4	35%	27½%
84.18.64	- - Suitable for use in engines of a kind falling within paragraph 84.06.71	42½%	25%
84.18.65	- - Suitable for use in internal combustion piston engines, not being goods falling within a preceding paragraph of this sub-item	The rate of duty set out in this column that would apply to the goods if the goods were the lowest powered engine, not being an engine for installation in a tractor, with which the goods are suitable for use	The rate of duty set out in this column that would apply to the goods if the goods were the lowest powered engine, not being an engine for installation in a tractor, with which the goods are suitable for use
84.18.69	- - Other...................................	55%	27½%
84.18.9	- Other:
84.18.91	- - Electrostatic type...........................	42½%	17½%
84.18.99	- - Other...................................	55%	27½%
84.19	* Machinery for cleaning or drying bottles or other containers; machinery for filling, closing, sealing, capsuling or labelling bottles, cans, boxes, bags or other containers; other packing or wrapping machinery; machinery for aerating beverages; dish washing machines:

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate

84.19.1	- Machines, as follows:— (a) champagne bottling machines; (b) automatic labelling machines; (c) machines for making matchboxes; (d) sealing machines, for sealing fibreboard or paper-board boxes or cartons; (e) automatic packing or wrapping machines, electrically operated; (f) other wrapping or packing machines, for packing or wrapping goods in paper, paperboard, textile, film, foil or with yarn, twine, cordage or wire, including such machines with provision for forming, printing, tying, gluing, closing or otherwise finishing the packing	7½	Free
84.19.2	- Household dish washing machines, electric..........	22½%	Free
84.19.9	- Other...................................	55%	27½%
84.20	* Weighing machinery (excluding balances of a sensitivity of 50 milligrams or better), including weight-operated counting and checking machines; weighing machine weights of all kinds:
84.20.1	- Spring balances; price computing scales............	40%	25%
84.20.2	- Machines, as follows:— (a) having a weighing capacity exceeding 1 tonne; (b) automatic or continuous weighing machines; (c) checkweighers, not being goods of a kind falling within sub-item 84.20.1; weighing machine weights of all kinds	20%	10%
84.20.9	- Other...................................	30%	20%
84.21	* Mechanical appliances (whether or not hand operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers (whether charged or not); spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines:
84.21.1	- Goods, as follows:— (a) artists’ air brushes; (b) metal spraying pistols; (c) pumping units specially designed for fire fighting; (d) tile dusting and coating machines	7½%	Free
84.21.2	- Steam or sand blasting machines and similar jet projecting machines; lubricators; hand fire extinguishers	55%	27½%
84.21.3	- Flame guns; fire extinguishers, not being goods falling within a preceding sub-item of this item	37½%	17½%
84.21.4	- Windscreen washers.........................	37½%	27½%
84.21.5	- Appliances specially designed for use in the mining industry	15%	7½%
84.21.6	- Power operated garden and field spraying machines; appliances of a kind commonly used for spraying or dispersing pesticides or herbicides, not hand or foot operated	25%	5%

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
84.21.7	- Garden or field irrigators, not being goods falling within a preceding sub-item of this item; hand or foot operated appliances of a kind commonly used for spraying or dispersing pesticides or herbicides; appliances of a kind used solely or principally for spraying paints, enamels, lacquers, varnishes and the like or for spraying powders, not being goods falling within a preceding sub-item of this item	45%	22½%
84.21.9	- Other..................................	27½%	10%
84.22	* Lifting, handling, loading or unloading machinery, telphers and conveyors, not being machinery falling within item 84.23:
84.22.1	- Self-propelling bases or units not further manufactured than the stage comprising the operator’s hydraulic controls for the operation of working implements, being goods that do not incorporate hydraulic rams, beams for supporting working implements, working implements and like additions and ancillary equipment:
84.22.11	- - Types that, in the opinion of the Minister, are, or are derivatives of, agricultural tractors	In respect of a component specified in note 8 to this Chapter—the rate of duty set out in this column that would apply to the component if it were imported separately; in respect of the remainder of the goods —7½%	In respect of a component specified in note 8 to this Chapter—the rate of duty set out in this column that would apply to the component if it were imported separately; in respect of the remainder of the goods —Free
84.22.12	- - Fixed frames, fixed sub-frames and other fixed strengthening members, of a kind commonly used with goods (other than of the track-laying type) falling within paragraph 84.22.11	20%	10%
84.22.19	- - Other..................................	In respect of a component specified in note 8 to this Chapter—the rate of duty set out in this column that would apply to the component if it were imported separately; in respect of the remainder of the goods—20%	In respect of a component specified in note 8 to this Chapter—the rate of duty set out in this column that would apply to the component if it were imported separately; in respect of the remainder of the goods—10%

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
84.22.2	- Goods, as follows:— (a) balancing equipment, overhead, for use with portable hand tools; (b) chain hoists and chain pulley tackle; (c) pushers or feeders for rotary and percussive rock drills:
84.22.21	- - Manually operated lever type chain hoists and chain pulley tackle	25%	15%
84.22.22	- - Spur gear type chain hoists and chain pulley tackle, manually or electrically operated, not being goods falling within the last preceding paragraph	45%	27½%
84.22.29	- - Other..................................	7½%	Free
84.22.3	- Cranes, not being goods falling within a preceding sub-item of this item; lifting devices for tipping lorries; lifting jacks:
84.22.31	- - For use as original components in the assembly or manufacture of vehicles of a kind falling within sub-item 87.01.1, 87.02.1 or 87.03.9	35%	27½%
84.22.32	- - Lifting jacks; lifting devices for tipping lorries, not being goods falling within the last preceding paragraph:
84.22.321	- - - Lifting jacks.............................	57½%, or, if higher, $0.75 each	22½%, or, if higher, $0.55 each
84.22.329	- - - Other.................................	37½%	27½%
84.22.39	- - Other:
84.22.391	- - - Track-laying cranes; travelling and portable cranes, hand operated	45%, less 1% for each t, if any, by which the working weight of the machine exceeds 50 t; or, if higher, 7½%	30%, less 1% for each t, if any, by which the working weight of the machine exceeds 50 t
84.22.399	- - - Other.................................	35%	20%
84.22.4	- Loaders and unloaders of the self-propelling kind:
84.22.41	- - Loaders of a kind incorporating two-wheel drive, non-articulated, self-propelling bases	In respect of a component specified in note 9 to this Chapter —the rate of duty set out in this column that would apply to the component if it were imported separately; in respect of	In respect of a component specified in note 9 to this Chapter —the rate of duty set out in this column that would apply to the component if it were imported separately; in respect of

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate

		the remainder of the goods—50%	the remainder of the goods—35%
84.22.42	- - Loading equipment of a kind forming part of loaders of a kind falling within paragraph 84.22.41 or 84.22.49 as follows:— (a) buckets; (b) dippers; (c) grabs; (d) grapples; (e) shovels; and (f) other attachments of a kind similar to those specified in paragraphs (a) to (e) inclusive, as determined by the Minister	35%	20%
84.22.49	- - Other................................	In respect of a component specified in note 9 to this Chapter—the rate of duty set out in this column that would apply to the component if it were imported separately; in respect of the remainder of the goods—45%	In respect of a component specified in note 9 to this Chapter—the rate of duty set out in this column that would apply to the component if it were imported separately; in respect of the remainder of the goods—30%
84.22.5	- Coal conveyors, ore conveyors and ore belt distributors; teleferics and aerial cableways	In respect of the conveyor or elevator belting, if any, for coal conveyors, ore conveyors and ore belt distributors—35%; in respect of the remainder of the goods—20%	In respect of the conveyor or elevator belting, if any, for coal conveyors, ore conveyors and ore belt distributors—25%; in respect of the remainder of the goods—10%
84.22.6	- Wearing parts of an interchangeable or inserted tool type composed partly or wholly of tungsten carbide or other cemented carbides	32½%	17½%
84.22.9	- Other:
84.22.91	- - Specially designed for use in the mining or metallurgical industries:
84.22.911	- - - Winding engines.......................	42½%	17½%
84.22.919	- - - Other...............................	15%	7½

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
84.22.92	- - Of a kind used solely or principally in agriculture, horticulture or viticulture	20%	10%
84.22.99	- - Other.....................................	55%	27½%
84.23	* Excavating, levelling, tamping, boring and extracting machinery, stationary or mobile, for earth, minerals or ores (including mechanical shovels, coal-cutters, excavators, scrapers, levellers and bulldozers); pile-drivers; snow-ploughs, not self-propelled (including snow-plough attachments):
84.23.1	- Self-propelling bases or units not further manufactured than the stage comprising the operator’s hydraulic controls for the operation of working implements, being goods that do not incorporate hydraulic rams, beams for supporting working implements, working implements and like additions and ancillary equipment:
84.23.11	- - Types that, in the opinion of the Minister, are, or are derivatives of, agricultural tractors	In respect of a component specified in note 8 to this Chapter—the rate of duty set out in this column that would apply to the component if it were imported separately; in respect of the remainder of the goods—7½%	In respect of a component specified in note 8 to this Chapter—the rate of duty set out in this column that would apply to the component if it were imported separately; in respect of the remainder of the goods—Free
84.23.12	- - Fixed frames, fixed sub-frames and other fixed strengthening members, of a kind commonly used with goods (other than of the track-laying type), falling within paragraph 84.23.11	20%	10%
84.23.19	- - Other.....................................	In respect of a component specified in note 8 to this Chapter—the rate of duty set out in this column that would apply to the component if it were imported separately; in respect of the remainder of the goods—20%	In respect of a component specified in note 8 to this Chapter—the rate of duty set out in this column that would apply to the component if it were imported separately; in respect of the remainder of the goods—10%
84.23.2	- Loaders, back hoes and composite loader/back hoe units, of a working weight up to and including 45.75 tonnes of the self-propelling kind:

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
84.23.21	- - Of a kind incorporating two-wheel drive, non-articulated, self-propelling bases	In respect of a component specified in note 9 to this Chapter— the rate of duty set out in this column that would apply to the component if it were imported separately; in respect of the remainder of the goods—50%	In respect of a component specified in note 9 to this Chapter— the rate of duty set out in this column that would apply to the component if it were imported separately; in respect of the remainder of the goods—35%
84.23.22	- - Loading equipment of a kind forming part of goods of a kind falling within paragraph 84.23.21 or 84.23.29, as follows:— (a) buckets; (b) dippers; (c) grabs; (d) grapples; (c) shovels; and (f) other attachments of a kind similar to those specified in paragraphs (a) to (e) inclusive, as determined by the Minister	35%	20%
84.23.29	- - Other.....................................	In respect of a component specified in note 9 to this Chapter—the rate of duty set out in this column that would apply to the component if it were imported separately; in respect of the remainder of the goods—45%	In respect of a component specified in note 9 to this Chapter—the rate of duty set out in this column that would apply to the component if it were imported separately; in respect of the remainder of the goods—30%
84.23.3	- Excavating, levelling and tamping machinery, not being goods falling within a preceding paragraph of this item:
84.23.31	- - Of the shovel, back-filler, skimmer, grab or dragline kind or of a similar kind	In respect of a component specified in note 9 to this Chapter—35%; in respect of the remainder of the goods—	In respect of a component specified in note 9 to this Chapter—20%; in respect of the remainder of the goods—

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
		45%, less 1% for each t, if any, by which the working weight of the machine exceeds 50 t; or, if higher, 7½%	30%, less 1% for each t, if any, by which the working weight of the machine exceeds 50 t
84.23.39	- - Other................................	35%	20%
84.23.4	- Wearing parts of an interchangeable or inserted tool type composed partly or wholly of tungsten carbide or other cemented carbides	32½%	17½%
84.23.9	- Other:
84.23.91	- - Diamond drilling machines and parts and accessories therefor other than core barrel assemblies, reamer shells and drill rods or pipes; augering machines; rock boring machines; rock cutting machines other than coal cutting machines	30%	20%
84.23.92	- - Drill rods or pipes for diamond drilling machines...	20%	10%
84.23.99	- - Other................................	7½%	Free
84.24	* Agricultural and horticultural machinery for soil preparation or cultivation; lawn and sports ground rollers:
84.24.1	- Rotary cultivators, hoes or tillers incorporating prime movers of the non-readily detachable kinds:
84.24.11	- - Of a wheeled kind that is operated by a prime mover having a power not exceeding 7.46 kilowatts	In respect of a component specified in note 10 to this Chapter—the rate of duty set out in this column that would apply to the component if it were imported separately; in respect of the remainder of the goods—30%	In respect of a component specified in note 10 to this Chapter—the rate of duty set out in this column that would apply to the component if it were imported separately; in respect of the remainder of the goods—20%
84.24.19	- - Other................................	27½%	5%
84.24.2	- Rotary cultivators, power operated, of a kind commonly drawn by wheeled tractors having a power not exceeding 7.46 kilowatts	30%	20%
84.24.3	- Mechanically propelled lawn and sports ground rollers of a kind suitable for use as road rollers	42½%	27½%

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
84.24.9	- Other...............................	20%	10%
84.25	* Harvesting and threshing machinery; straw and fodder presses; hay or grass mowers; winnowing and similar cleaning machines for seed, grain or leguminous vegetables and egg-grading and other grading machines for agricultural produce (other than machinery of a kind used in the bread grain milling industry falling within item 84.29):
84.25.1	- Lawnmowers operated solely by manpower......	45%, or, if higher, $1.15 each	22½%
84.25.2	- Lawnmowers, electric....................	35%	20%
84.25.3	- Lawnmowers with self-contained power of a kind operated by air cooled internal combustion engines having a power not exceeding 7.46 kilowatts	45%	30%
84.25.4	- Metal parts for strippers, stripper harvesters, reaper threshers or other harvesters for seeds, grain or leguminous vegetables	20%	20%
84.25.9	- Other...............................	20%	10%
84.26	* Dairy machinery (including milking machines)....	30%	20%
84.27	* Presses, crushers and other machinery, of a kind used in wine-making, cider-making, fruit juice preparation or the like:
84.27.1	- Of a kind ordinarily used in wine-making.......	20%	10%
84.27.9	- Other...............................	7½%	Free
84.28	* Other agricultural, horticultural, poultry-keeping and bee-keeping machinery; germination plant fitted with mechanical or thermal equipment; poultry incubators and brooders	20%	10%
84.29	* Machinery of a kind used in the bread grain milling industry, and other machinery (other than machinery of a kind used on farms) for the working of cereals or dried leguminous vegetables:
84.29.1	- Machinery specially designed for the working of dried leguminous vegetables	55%	27½%
84.29.9	- Other................................	7½%	Free
84.30	* Machinery not falling within any other item in this Chapter, of a kind used in— baking or confectionery or chocolate manufacture; macaroni, ravioli or similar cereal food manufacture; the preparation (including the mincing or slicing) of meat, fish, fruit or vegetables; sugar manufacturing or brewing:

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
84.30.1	- Machinery, as follows:— (a) malt mills; (b) machinery specially designed for the manufacture of pasta products, including macaroni, spaghetti and the like; (c) machinery specially designed for use in the manufacture of cocoa and confectionery, as follows: machinery for reducing cocoa and chocolate by means of metal rollers or discs; moulding machines, continuous; (d) machinery specially designed for use in the manufacture and production of fine bakers’ wares, as follows: automatic icing machines; triplex continuous feed soft dough cake machines for making two-coloured embossed or wire-cut work		Free
84.30.9	- Other...................................	55%	27½%
84.31	* Machinery for making or finishing cellulosic pulp, paper or paperboard:
84.31.1	- Goods, as follows:— (a) coating and finishing machinery; (b) corrugating machinery, single-face, for making single-faced corrugated paper or paperboard in rolls; (c) cylinder moulds; (d) facing machinery, combination single and double, for making single-faced corrugated paper in rolls or double-faced corrugated board in sheets; (e) glazing and hot rolling machinery; (f) ruling machines, except rotary disc ruling machines; (g) screens, plate eccentric, for screening pulp	7½%	Free
84.31.9	- Other...................................	55%	27½%
84.32	* Book-binding machinery, including book-sewing machines:
84.32.1	- Machinery, as follows:— (a) backing machines; (b) binding machines; (c) blocking machines; (d) case-making machines; (e) folding machines for folding sheets not exceeding 762 millimetres in width; (f) gluing and covering machines, for book-backs; (g) page numbering machinery; (h) rounding machines, for books; (i) sewing machines; (j) stitching machines; (k) stripping machines	7½%	Free
84.32.9	- Other...................................	55%	27½%
84.33	* Paper or paperboard cutting machines of all kinds; other machinery for making up paper pulp, paper or paperboard:
84.33.1	- Machines or machinery, as follows:— (a) bevelling machines; (b) box or carton making machinery, viz.:— (i) automatic machines; (ii) body forming and gluing machines, combined; (iii) corner stayers; (iv) stapling machines;	7½%	Free

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Sate
	(c) cutting, creasing and embossing machinery, combined;
	(d) envelope-making machines;
	(e) folding, for folding sheets up to and including 508 millimetres in width, not being box or carton making machinery;
	(f) guillotines, power operated, exceeding 762 millimetres cutting width;
	(g) index cutting machines;
	(h) trimming machines
84.33.9	- Other...................................	55%	27½%
84.34	* Machinery, apparatus and accessories for type-founding or type-setting; machinery (other than machine-tools falling within item 84.45, 84.46 or 84.47) for preparing or working printing blocks, plates or cylinders; printing type, impressed flongs and matrices, printing blocks, plates and cylinders; blocks, plates, cylinders and lithographic stones, planed, grained, polished or otherwise prepared for printing purposes:
84.34.1	- Monoline type-composing machines..............	Free	Free
84.34.2	- Goods, as follows:—
	(a) blocks, plates, cylinders and lithographic stones, planed, grained, polished or otherwise prepared for printing purposes but not including goods of sub-item 84.34.3;	7½%	Free
	(b) chases;
	(c) printers’ materials, being circles, clumps, curves, leads and rules;
	(d) machinery specially designed for use in the actual process of electrotyping and stereotyping;
	(e) type-casting machines;
	(f) type-composing machines, not being goods falling within the last preceding sub-item;
	(g) whirlers, electric
84.34.3	- Zinc plates prepared for photo-engraving...........	25%	15%
84.34.4	- Printing type, impressed flongs and matrices, printing blocks, plates and cylinders, not being goods falling within a preceding sub-item of this item	35%	15%
84.34.9	- Other...................................	55%	27½%
84.35	* Other printing machinery; machines for uses ancillary to printing:
84.35.1	- Rotary web printing presses up to and including 25.4 tonnes in weight, printing from curved stereos or curved electros and designed to be fed from one or two paper rolls each not more than 1650 millimetres wide not being printing presses known as “Duplex Tubular” printing from cylindrical stereo plates as distinct from semi-cylindrical stereo plates	In respect of each blanket— 7½%; in respect of the remainder of the machinery— 27½%	Free

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
84.35.2	- Web printing presses up to and including 25.4 tonnes in weight, printing from flat type formes and designed to be fed from one paper roll not more than 1650 millimetres wide	In respect of each blanket—7½%; in respect of the remainder of the machinery—27½%	Free
84.35.9	- Other:
84.35.91	- - Goods, as follows:— (a) printing machines and presses; (b) presses for printing and cutting out seals, labels, tags and the like; (c) presses for marking laundry; (d) bronzing machines	7½%	Free
84.35.99	- - Other..................................	55%	27½%
84.36	* Machines for extruding man-made textiles; machines of a kind used for processing natural or man-made textile fibres; textile spinning and twisting machines; textile doubling, throwing and reeling (including weft-winding) machines:
84.36.1	- Machines, as follows:— (a) balling machines; (b) carding machines; (c) combing machines; (d) cotton gins; (e) doubling and filling machines; (f) drawing machines of the gill or spiral kind; (g) drawing machines other than of the gill or spiral kind, not being of a kind used solely or principally in the preparation of fibres for the manufacture of cordage, rope, twine and the like; (h) feeders, automatic, for carding machines; (i) frames, spinning or twisting with vertical spindles, other than of the live spindle kind; (j) frames, spinning, speed, and doubling and twisting; (k) gill boxes; (l) mules, spinning; (m) openers, bale; (n) scutching machines; (o) shredding machines, felt-making; (p) spreaders, gill; (q) teasing machines	7½%	Free
84.36.2	- Wool scouring machines; wool washing machines	35%	27½%
84.36.9	- Other...................................	52½%	27½%
84.37	* Weaving machines, knitting machines and machines for making gimped yarn, tulle, lace, embroidery, trimmings, braid or net; machines for preparing yarns for use on such machines, including warping and warp sizing machines:
84.37.1	- Machines, as follows:— (a) braiding machines; (b) embroidery machines; (c) knitting machines, other than flat bed knitting machines designed to use high and low butt needles;	In respect of any healds (other than metal healds) and reeds	In respect of any healds (other than metal healds) and reeds

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
	(d) lace-making machines; (e) plaiting machines; (f) thread drawing machines; (g) warp sizing machines; (h) weaving machines	—55%; in respect of the remainder of the goods—7½%	—27½%; in respect of the remainder of the goods—Free
84.37.2	- Flat bed knitting machines designed to use high and low butt needles	25%	7½%
84.37.9	- Other...................................	55%	27½%
84.38	* Auxiliary machinery for use with machines of a kind falling within item 84.37; parts and accessories of a kind used solely or principally with machines falling within this item or item 84.36 or 84.37:
84.38.1	- Goods, as follows:— (a) card clothing or lagging; (b) lags; (c) mechanical knotters; (d) metal healds; (e) needles; (f) rings and spindles for throwing machines for silk or man-made fibres; (g) shuttles; (h) travellers (other than of the long bar type used in the throwing of silk); (i) specially designed for use with machines of a kind in respect of which duty not exceeding 7½% of the value of the goods is payable, but not including— (i) extruding nipples, spinnerets and the like for machines for extruding man-made fibres; (ii) healds; (iii) heald frames; (iv) reeds; (v) warp beams	7½%	Free
84.38.9	- Other...................................	55%	27½%
84.39	* Machinery for the manufacture or finishing of felt in the piece or in shapes, including felt hat-making machines and hat-making blocks	7½%	Free
84.40	* Machinery for washing, cleaning, drying, bleaching, dyeing, dressing, finishing or coating textile yarns, fabrics or made-up textile articles (including laundry and dry-cleaning machinery); fabric folding, reeling or cutting machines; machines of a kind used in the manufacture of linoleum or other floor coverings for applying the paste to the base fabric or other supports; machines of a kind used for printing a repetitive design, repetitive words or overall colour on textiles, leather, wallpaper, wrapping paper, linoleum or other materials, and engraved or etched plates, blocks or rollers therefor:
84.40.1	- Machines, as follows:— (a) creasing and lapping machines; (b) cropping machines; (c) cutting machines; (d) cuttling, rolling and measuring machines, combined; (e) dressing and scouring machines; (f) fringing machines;	7½%	Free

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate

	(g) inspection machines incorporating folding or reeling devices and measuring apparatus; (h) machines of a kind used for printing a repetitive design, repetitive words or overall colour on textiles, leather, wallpaper, wrapping paper, linoleum or other materials, and engraved or etched plates, blocks or rollers therefor; (i) napping or raising machines; (j) notching and perforating machines; (k) plaiting machines; (l) pressing machines and laundry and dry-cleaning machines, not being goods falling within sub-item 84.40.2, as follows:— (i) collar blocking machines (automatic); (ii) collar rounding machines; (iii) collar turning machines; (iv) cuff scrubbing machines; (v) pressing machines (other than manually operated); (vi) shirt folding machines; (vii) starching machines (other than collar starching machines); (viii) starch mixing machines; (m) scutching machines; (n) sizing machines; (o) steaming and crabbing machines; (p) sueding machines; (q) tentering machines
84.40.2	- Laundry machines of a kind commonly used for domestic purposes	45%	25%
84.40.3	- Manually operated pressing machines, not being goods falling within sub-item 84.40.2	25%	12½%
84.40.4	- Washing or cleaning machinery, not being goods falling within a preceding sub-item of this item	32½%	15%
84.40.5	- Garment formers (that is to say, finishers), not being goods falling within a preceding sub-item of this item	32½%	22½%
84.40.6	- Bleaching and dyeing machines....................	50%	27½%
84.40.9	- Other......................................	52½%	25%
84.41	* Sewing machines; furniture of a kind used solely or principally with sewing machines; sewing machine needles:
84.41.1	- Sewing machines of a kind commonly used in the household, treadle or hand operated, but not including machine heads imported separately	7½%	Free
84.41.9	- Other......................................	Free	Free
85.42	* Machinery (other than sewing machines) for preparing, tanning or working hides, skins or leather (including boot and shoe machinery):
84.42.1	- Machines, as follows:— (a) belt or strap cutting-out machines; (b) boot-making or shoe-making machinery, as follows:— (i) assembly machines; building and loading machines, heel; (ii) evening and grading machines, sole; (iii) lasting machines;	7½%	Free

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate

	(iv) levelling machines, automatic; (v) nailing machines; (vi) pulling-over machines; (vii) rounding machines, sole; (viii) screw machines, automatic; (ix) setting machines, edge or welt; (x) slugging machines; (xi) tacking machines; (xii) trimming machines, in-seam; (c) brushing machines of a kind used in tanning sole leather; (d) fur fleshing, pulling or shearing machines; (e) oiling-off machines of a kind used in the production of sole leather; (f) tanners’ hammering machines; (g) whole hide dehairing machines
84.42.9	- Other..................................	55%	27½%
84.43	* Converters, ladles, ingot moulds and casting machines, of a kind used in metallurgy and in metal foundries:
84.43.1	- Pressure casting machines....................	30%	20%
84.43.9	- Other..................................	20%	10%
84.44	* Rolling mills and rolls therefor..................	7½%	Free
84.45	* Machine-tools for working metal or metal carbides, not being machines falling within item 84.49 or 84.50:
84.45.1	- Boring machines; reaming machines; drilling machines; milling machines; hobbing machines:
84.45.11	- - Boring machines:
84.45.111	- - Machines, as follows:— (a) horizontal borers, single ended, whether fitted or arranged for use with single or multiple heads, having a stroke not exceeding 305 millimetres; (b) reborers for the repair of internal combustion engines and parts for such engines; (c) vertical borers, single spindle, having a stroke not exceeding 254 millimetres	40%	27½%
84.45.119	- - - Other................................	7½%	Free
84.45.12	- - Reaming machines........................	7½%	Free
84.45.13	- - Drilling machines:
84.45.131	- - - Machines, as follows:— (a) bench or pedestal type machines, having a drilling capacity in mild steel not exceeding 57.15 millimetres; (b) radial type machines, with radius of swing not exceeding 2440 millimetres; (c) twin opposed horizontal machines, having drilling capacity in mild steel not exceeding 15.88 millimetres diameter and having a distance between chucks not exceeding 915 millimetres; (d) vertical machines, with or arranged for use with multiple spindle heads	40%	27½%

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate

84.45.139	- - - Other.................................	7½%	Free
84.45.14	- - Milling machines:
84.45.141	- - - Machines, as follows:— (a) general purpose toolroom machines, not usable with tables exceeding 1016 millimetres in length or with tables exceeding 3 81 millimetres in width; (b) pantograph type machines, with work capacity not exceeding 407 millimetres in length or 204 millimetres in width	40%	27½%
84.45.149	- - - Other.................................	Free	Free
84.45.15	- - Hobbing machines.........................	7½%	Free
84.45.2	- Sawing or filing machines; shaping, slotting, shaving or planing machines; grinding, honing, lapping or polishing machines:
84.45.21	- - Sawing or filing machines:
84.45.211	- - - Hack sawing machines, single blade; band sawing machines; circular sawing machines not being abrasive cutting machines; filing machines; abrasive cutting-off machines, with diameter of cutting wheel not exceeding 610 millimetres	40%	27½%
84.45.219	- - - Other	7½%	Free
84.45.22	- - - Shaping, slotting, shaving or planing machines for removing metal with a cutting tool:
84.45.221	- - - Shaping machines, having a stroke not exceeding 712 millimetres; slotting machines, having a stroke not exceeding 204 millimetres	40%	27½%
84.45.229	- - - Other	7½%	Free
84.45.23	- - Grinding, honing, lapping or polishing machines:
84.45.231	- - - Machines, as follows:— (a) automatic polishing machines; (b) grinding machines of a kind designed solely or principally for preparing or working printing blocks, plates or cylinders; (c) honing machines of a kind designed to use honing stones; (d) lapping machines of a kind designed to lap with soft metal charged with abrasives or with stone laps	7½%	Free
84.45.232	- - - Machines, as follows:— (a) external cylindrical grinding machines, with or without internal grinding attachments, that— (i) have a swing of 203 millimetres or exceeding 203 millimetres and not exceeding 356 millimetres; (ii) have a distance between centres of 381 millimetres or exceeding 381 millimetres and not exceeding 1016 millimetres; and (iii) have a FOB price not exceeding $9000 per machine;	40%, and a temporary duty of 12½%	27½%, and a temporary duty of 12½%;

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
	(b) surface grinding machines that— (i) have a horizontal reciprocating table; (ii) have a horizontal spindle; (iii) have a table width of 152 millimetres, or exceeding 152 millimetres and not exceeding 356 millimetres; and (iv) have a table length of 406 millimetres or exceeding 406 millimetres and not exceeding 813 millimetres
84.45.239	- - - Other.................................	40%	27½%
84.45.3	- Lathes and chucking machines and turning machines, with horizontal beds; spinning lathes; screwing, chasing or tapping machines:
84.45.31	- - Spinning lathes:
84.45.311	- - - With heights of centres above bed not exceeding 508 millimetres	40%	27½%
84.45.319	- - - Other..................................	7½%	Free
84.45.32	- - Lathes and chucking machines and turning machines, with horizontal beds, not including spinning lathes:
84.45.321	- - - Machines, as follows:— (a) brake drum lathes, with capacity limited to drums not exceeding 661 millimetres in diameter; (b) capstan lathes, with heights of centres above bed not exceeding 254 millimetres; (c) general purpose lathes of the sliding, surfacing and screw cutting (or chasing) type, with or without tail stocks, including any modifications from such basic lathes, but not including automatic or semi-automatic machines, not being goods falling within sub-paragraph 84.45.322; (d) T-bed surfacing and boring lathes and machines	40%	27½%
84.45.322	- - - Lathes, general purpose, having a swing over bed of 279 millimetres or exceeding 279 millimetres and not exceeding 686 millimetres of a kind that but for this sub-paragraph would fall within sub-paragraph 84.45.321	40%; and a temporary duty of 7½%, and an amount per lathe equal to the amount, if any, by which the FOB price of the lathe is less than the product of $78.74 and the number representing the swing (in cm) over the bed of the lathe	27½%; and a temporary duty of 7½% and an amount per lathe equal to the amount, if any, by which the FOB price of the lathe is less than the product of $78.74 and the number representing the swing (in cm) over the bed of the lathe
84.45.329	- - - Other.................................	7½%	Free

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
84.45.33	- - Screwing, chasing or tapping machines not falling within paragraph 84.45.31 or 84.45.32:
84.45.331	- - - Machines, as follows:— (a) screwing or chasing (external cut) machines, of the radial die type, not exceeding 102 millimetres capacity in mild steel; (b) screwing or chasing (external cut) machines, of the tangential die type, not exceeding 204 millimetres capacity in mild steel; (c) tapping machines, not exceeding 12.7 millimetres diameter capacity in mild steel	40%	27½%
84.45.339	- - - Other.................................	7½%	Free
84.45.4	- Forging, hammering, riveting, bending, straightening, pressing or drawing machines:
84.45.41	- - Extrusion presses..........................	30%	20%
84.45.42	- - Machines (other than those designed solely or principally for preparing or working printing blocks, plates or cylinders), as follows:— (a) bending, curving, straightening, grooving, edging or seaming machines for working sheet metal (irrespective of gauge); (b) drop forging hammers (other than hydraulic) not exceeding 2.04 tonnes capacity; (c) presses, forming, including such machines that form and cut; (d) riveting machines, non-pneumatic, rotary spinning, having a stroke not exceeding 50.8 millimetres; (e) riveting machines, pneumatic	40%	27½%
84.45.49	- - Other..................................	7½%	Free
84.45.5	- Cutting, shearing, slitting or nibbling machines, not falling within sub-item 84.45.4:
84.45.51	- - Machines, as follows:— (a) cutting presses; (b) guillotine shears; (c) slitting machines, whether or not also capable of flanging, designed to cut or trim mild steel to circular or other shapes but not including machines designed to cut or trim mild steel exceeding 3.175 millimetres in thickness or to cut or trim mild steel to shapes having a cross-sectional dimension exceeding 1524 millimetres	40%	27½%
84.45.52	- - Gang slitting machines.......................	30%	20%
84.45.59	- - Other...................................	7½%	Free
84.45.9	- Other:
84.45.91	- - Machines, as follows:— (a) jewellers’ rolls, hand operated, up to 381 millimetres in length of roll; (b) powered heads, suitable for drilling, milling, boring, reaming, tapping or other rotary cutting functions	40%	27½%
84.45.99	- - Other...................................	7½%	Free

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate

84.46	* Machine-tools for working stone, ceramics, concrete, asbestos-cement and like mineral materials or for working glass in the cold, other than machines falling within item 84.49:
84.46.1	- Lens cutting machines; cutting machines for working diamonds	7½%	Free
84.46.9	- Other.........................................	55%	27½%
84.47	* Machine-tools for working wood, cork, bone, ebonite (that is to say, vulcanite), hard artificial plastic materials or other hard carving materials, other than goods falling within item 84.49:
84.47.1	- Machines specially designed for use in the process of electrotyping and stereotyping; Wood-working machines, as follows:— (a) cramping machines of a kind used for cramping doors and sashes, power-operated; (b) dowel cutting-off and pointing machines, automatic; (c) edgers, double, incorporating built-in electric motors on the spindles; (d) edgers, straight line, incorporating built-in electric motors on the spindles; (e) jointer and edger machines, dovetail glue, automatic; (f) jointers, glue, continuous feed; (g) jointing and thicknessing machines, combined, incorporating a single cutter block; (h) moulding machines, spindle, incorporating built-in automatic feed; (i) planing and matching machines, combined, incorporating one or more of the following features:— (i) built-in electric motors on the spindles; (ii) removable horizontal cutter blocks; (iii) jointing devices; (iv) five or more cutter spindles (not being beading heads); (j) planing and moulding machines, combined, incorporating one or more of the following features:— (i) built-in electric motors on the spindles; (ii) removable horizontal cutter blocks; (iii) jointing devices; (iv) five or more cutter spindles (not being beading heads); (k) planing and thicknessing machines, panel, incorporating a single cutter block 762 millimetres or over in width; (l) recessing machines, hinge and lock, incorporating reciprocating cutters; (m) routers, high speed, combined with frequency changers to give speeds of 18000 or more revolutions per minute, incorporating electric motors and cutter spindles on common shafts; (n) tenoning machines, double end; (o) tenoning machines, single end, incorporating built-in electric motors on the spindles; (p) thicknessing or surfacing machines, double sided, incorporating two horizontal cutter blocks with or without sideheads; (q) lathes, as follows:— (i) copying lathes; (ii) automatic lathes; (iii) roughing lathes for turning last blocks;	7½%	Free

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rote
	(r) dovetailing machines; (s) hollow chisel morticing machines with variable stroke, automatic; (t) nailing machines; (u) boring machines, horizontal, double acting; (v) boring or drilling machines, pneumatic, portable; (w) matchbox-making machines; (x) planing, moulding, and shaping machines, as follows:— (i) spindle or circular moulding machines, with rotary tables, for multiple work; (ii) milling machines, pattern; (y) sanding machines, as follows:— (i) belt sanding machines, automatic stroke; (ii) belt sanding machines, oscillating, vertical; (iii) belt sanding machines, spiral contact; (iv) moulding sanders, automatic; (v) triple drum sanders; (vi) variety sanders, multiple spindle; (z) sawing machines, as follows:— (i) band sawing and resawing machines, log; (ii) band sawing machines, other, with saw pulleys 1067 millimetres in diameter and over; (iii) cross-cut saw benches, swing saw, designed for cross-cutting in box and case making; (iv) frame sawing machines; (aa) screw driving machines; (ab) veneer-making machines, as follows:— (i) drying machines, automatic; (ii) taping machines
84.47.2	- Other wood-working machines:
84.47.21	- - Planing; surfacing; thicknessing; moulding; shaping; trenching; recessing; routers; combined planing and matching; combined planing and moulding; combined planing, moulding and matching:
84.47.211	- - -The value of which does not exceed $910 each..........	42½%	17½%
84.47.219	- - - Other....................................	42½%, less 0.0156% of the product of the value of the goods and the number by which the value, in dollars, of the machine (disregarding any fraction) exceeds $910; or, if higher, 7½%	17½% less 0.0156% of the product of the value of the goods and the number by which the value, in dollars, of the machine (disregarding any fraction) exceeds $910
84.47.22	- - Morticing machines; combined boring and morticing machines; plain wood-turning lathes of 254 millimetres centres or over:
84.47.221	- - - The value of which does not exceed $272 each...........	42½%	17½%

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
84.47.229	- - - Other................................	42½%, less 0.0625% of the product of the value of the goods and the number by which the value, in dollars, of the machine (disregarding any fraction) exceeds $272; or, if higher, 7½%	17½%, less 0.0625% of the product of the value of the goods and the number by which the value, in dollars, of the machine (disregarding any fraction) exceeds $272
84.47.23	- - Roller feed, radial arm and dimension saw benches; cross-cut sawing machines, double, multiple, straight line or automatic; variety circular saw benches; sawing machines; double edgers; straight line edgers:
84.47.231	- - - The value of which does not exceed $272 each....	42½%	17½%
84.47.239	- - - Other................................	42½%, less 0.0625% of the product of the value of the goods and the number by which the value, in dollars, of the machine (disregarding any fraction) exceeds $272; or, if higher, 7½%	17½%, less 0.0625% of the product of the value of the goods and the number by which the value, in dollars, of the machine (disregarding any fraction) exceeds $272
84.47.29	- - Other.................................	42½%	17½%
84.47.9	- Other..................................	55%	27½%
84.48	* Accessories and parts of a kind used solely or principally with machines of a kind falling within item 84.45, 84.46 or 84.47, including work and tool holders, self-opening dieheads, dividing heads and other appliances for machine-tools; tool holders for any kind of tool or machine-tool for working in the hand:
84.48.1	- Accessories and parts of a kind used solely or principally with machines of a kind falling within item 84.45; tool holders of a kind ordinarily used for holding metal-working tools:
84.48.11	- - Copying attachments for lathes; dividing heads with spiral cutting devices; indexing tables; lathe tool holders; chucks; parts forming part of the contour of the machine or being an internal part of the machine, being parts specially designed for use with machines of a kind to which item 84.45 applies and in respect of which duty not exceeding 7½% of the value of the goods is payable	7½%	Free

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate

84.48.12	- - Vices:
84.48.121	- - - Cast iron vices.......................	30%	20%
84.48.129	- - - Other.............................	7½%	Free
84.48.19	- - Other..............................	40%	27½%
84.48.2	- Chucks not falling within sub-item 84.48.1; tool holders, hand held, of a kind driven by flexible shafts	7½%	Free
84.48.3	- Tool holders not falling within sub-item 84.48.1 or 84.48.2	55%	27½%
84.48.9	- Other:..............................
84.48.91	- - Of a kind used solely or principally with wood-working machines	The rate of duty set out in this column that would apply to the goods if the goods were a wood-working machine of the kind with which the goods are suitable for use, or, if the goods are suitable for use with two or more kinds of woodworking machines, a wood-working machine of the kind that is the highest-rated of those kinds	The rate of duty set out in this column that would apply to the goods if the goods were a wood-working machine of the kind with which the goods are suitable for use, or, if the goods are suitable for use with two or more kinds of woodworking machines, a wood-working machine of the kind that is the highest-rated of those kinds
84.48 99	- - Other:
84.48.991	- - - Of a kind used solely or principally with machines of a kind to which sub-item 84.46.1 or 84.47.1 applies	7½%	Free
84.48.999	- - - Other.............................	55%	27½%
84.49	* Tools for working in the hand, pneumatic or with self-contained non-electric motor:
84.49.1	- Pneumatic tools:
84.49.11	- - Greasing or lubricating pistols of a kind commonly used in garages	35%	27½%

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate

84.49.12	- - Rotary and percussive rock drills............	7½%	Free
84.49.19	- - Other..............................	12½%	Free
84.49.2	- Hydraulic tools........................	7½%	Free
84.49.3	- Chain saws, not falling within sub-item 84.49.1 or 84.49.2:
84.49.31	- - The value of which does not exceed $272 each...	42½%	17½%
84.49.39	- - Other..............................	42½%, less 0.0625% for each $1 by which the value of the machine exceeds $272; or, if higher, 7½%	17½%, less 0.0625% for each $1 by which the value of the machine exceeds $272
84.49.9	- Other:
84.49.91	- - Wood-working saws:
84.49.911	- - - The value of which does not exceed $272 each..	42½%	17½%
84.49.919	- - - Other.............................	42½%, less 0.0625% for each $1 by which the value of the machine exceeds $272; or, if higher, 7½%	17½%, less 0.0625% for each $1 by which the value of the machine exceeds $272
84.49.99	- - Other..............................	55%	27½%
84.50	* Gas-operated welding, brazing, cutting and surface tempering appliances	27½%	17½%
84.51	* Typewriters, other than typewriters incorporating calculating mechanisms; cheque-writing machines	7½%	Free
84.52	* Calculating machines; accounting machines, cash registers, postage-franking machines, ticket-issuing machines and similar machines, incorporating a calculating device	7½%	Free
84.53	* Automatic data processing machines and units therefor; magnetic and optical readers, machines for transcribing data onto data media in coded form and machines for processing such data, not falling within any other item:
84.53.1	- Power supply units, imported separately, for automatic data processing machines	The rate of duty set out in this column that, but for this item, would apply to the goods	The rate of duty set out in this column that, but for this item, would apply to the goods

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate

84.53.9	- Other...................................	In respect of cathode ray display terminals—7½%, and a temporary duty of 25%; in respect of the remainder of the goods—7½%; from and including the date on which the temporary rate ceases to operate—7½%	In respect of cathode ray display terminals—a temporary duty of 25%; in respect of the remainder of the goods—Free; from and including the date on which the temporary rate ceases to operate—Free
84.54	* Other office machines (including hectograph or stencil-duplicating machines, addressing machines, coin-sorting machines, coin-counting and wrapping machines, pencil-sharpening machines, perforating and stapling machines):
84.54.1	- Machines, as follows:— (a) addressing machines; (b) coin-counting machines; (c) machines for cancelling cheques, stamps, documents and the like by overprinting; (d) paper-folding machines; (e) perforating machines; (f) stencil-cutting machines	7½%	Free
84.54.2	- Duplicating machines........................	27½%	10%
84.54.3	- Goods, as follows:— (a) de-stapling machines; (b) punches of a kind commonly used for punching marginal holes in stationery; (c) stapling machines	40%	17½%
84.54.9	- Other...................................	55%	27½%
84.55	* Parts and accessories (other than covers, carrying cases and the like) of a kind used solely or principally with machines of a kind falling within item 84.51, 84.52, 84.53 or 84.54:
84.55.1	- Of a kind used solely or principally with duplicating machines	27½%	10%
84.55.9	- Other..................................	7½%	Free
84.56	* Machinery for sorting, screening, separating, washing, crushing, grinding or mixing earth, stone, ores or other mineral substances, in solid (including powder and paste) form; machinery for agglomerating, moulding or shaping solid mineral fuels, ceramic paste, unhardened cements, plastering materials or other mineral products in powder or paste form; machines for forming foundry moulds of sand:
84.56.1	- Runner mills being pestles and mortars............	7½%	Free

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate

84.56.2	- Asphalt plants; brick presses; concrete mixers; jaw crushing or grinding machines having a working weight less than 50.8 tonnes; vertical rotary crushing or grinding machines having a working weight less than 50.8 tonnes	30%	20%
84.56.9	- Other...................................	20%	10%
84.57	* Glass-working machines (other than machines for working glass in the cold); machines for assembling electric filament and discharge lamps and electronic and similar tubes and valves	55%	27½%
84.58	* Automatic vending machines, not being machines for playing games of skill or chance	55%	27½%
84.59	* Machines and mechanical appliances, having individual functions, not falling within any other item in this Chapter:
84.59.1	- Machines and mechanical appliances, as follows:— (a) braiding machines for covering electric wires; (b) broom-making and brush-making machines, as follows:— bristle-combing and mixing machines; bristle-nailing machines; brush-trimming machines; filling machines; handle-fixing machines; (c) card-mounting machines and combined card-mounting and grinding machines, for textile-working machines; (d) cigarette and tobacco-making machines, as follows:— cigarette-making, power operated, machines; feeding and cutting machines, of the band kind; (e) cleaners, automatic, for cleaning felt used on paper-making machines; (f) cleaning machines for use in cleaning space bands used on printers’ slug-casting machines; (g) clearers, yarn, and slub catchers; (h) eyeletting machines; (i) incorporating machines of a kind used in the manufacture of explosives; (j) lacing machines for use in the manufacture of sandshoes; (k) match-making machines, automatic; (l) rope or cable-making machines, as follows:— cabling machines with vertical spindles; laying machines with vertical spindles; laying machines, walk; plaiting and braiding machines; rope-making machines (including four-strand horizontal house rope-making machines but not other types of horizontal house rope-making machines); (m) tagging machines, for tagging corset laces; (n) thrusters that are electrically operated; (o) winding machines, electric coil; (p) wire-tinning machines	7½%	Free
84.59.2	- Jacketed storage vats or tanks; churns...............	35%	15%
84.59.3	- Homogenising machines.......................	47½%	27½%

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate

84.59.4	- Carpet sweepers......................	47½%	17½%
84.59.5	- Vacuum cleaners......................	17½%	Free
84.59.6	- Goods, as follows:— (a) parts or fittings of a kind used solely or principally in ships, boats or other vessels; (b) windscreen wipers; (c) sound signalling apparatus for vehicles including vessels	37½%	27½%
84.59.7	- Road-making machinery.................	42½%	17½%
84.59.9	- Other..............................	55%	27½%
84.60	* Moulding boxes for metal foundry; moulds of a kind used for metal (other than ingot moulds), for metal carbides, for glass, for ceramic pastes, concrete, cement or other mineral materials, for rubber or for artificial plastic materials	45%	27½%
84.61	* Taps, cocks, valves and similar appliances, for pipes, boiler shells, tanks, vats and the like, including pressure reducing valves and thermostatically controlled valves:
84.61.1	- Actuators, of the piston or diaphragm kind, of a work rating within the range of 40 to 4100 joules (inclusive); pneumatically operated control valves	35%	25%
84.61.2	- Safety controls of a kind used solely or principally with gas cooking appliances; valves of a kind commonly used with pneumatic tyres and tubes	30%	20%
84.61.3	- Steam traps; valves of a kind designed for the automatic control of temperature, humidity, pressure, vacuum or rate of flow, not being valves falling within sub-item 84.61.1, 84.61.2 or 84.61.5 or valves of the “on-off” kind	7½%	Free
84.61.4	- Syphon heads; goods of a kind commonly used in refrigerators or refrigerating equipment:
84.61.41	- - Syphon heads........................	22½%	Free
84.61.49	- - Other.............................	47½%	30%
84.61.5	- Hydraulic control valves for use in agricultural tractors for the operation of agricultural implements	7½%	Free
84.61.9	- Other:
84.61.91	- - Wholly of brass, bronze or gunmetal........	50%	27½%
84.61.92	- - Of artificial plastic materials..............	47½%	30%
84.61.99	- - Of other materials.....................	55%	27½%
84.62	* Ball, roller or needle roller bearings:
84.62.1	- Tapered roller bearings and tapered rollers therefor	25%	17½%
84.62.2	- Precision ground steel ball bearings..........	37½%	27½%
84.62.3	- Steel balls; needles for roller bearings.........	12½%	Free

First Schedule—continued

Column l	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate

84.62.4	- Parts for universal joints for propellor shafts, being joints of a kind used in vehicles of a kind falling within sub-item 87.01.1, 87.02.1 or 87.03.9	37½%	27½%
84.62.9	- Other..................................	12½%	Free
84.63	* Transmission shafts, cranks, bearing housings, plain shaft bearings, gears and gearing (including friction gears and gear-boxes and other variable speed gears), flywheels, pulleys and pulley blocks, clutches and shaft couplings:
84.63.1	- Goods, as follows:— (a) flexible shaft transmissions and parts therefor; (b) main reduction gears for use with steam turbo-generators or steam turbo-alternators; (c) of a kind suitable for incorporation in internal combustion piston engines for use as original components in the assembly or manufacture of engines for use in goods of a kind falling within sub-item 84.22.1, 84.23.1, 87.01.2, 87.01.9 or 87.07.3; (d) of a kind used solely or principally with fuel injection equipment for compression ignition engines; (e) worm and gear wheels of a kind suitable for use with steam turbines having a power exceeding 1492 kilowatts	7½%	Free
84.63.2	- Of a kind suitable for incorporation in internal combustion piston engines of a kind falling within sub-item 84.06.1 or 84.06.4, not being goods falling within the last preceding sub-item	35%	27½%
84.63.3	- Of a kind suitable for incorporation in internal combustion piston engines of a kind falling within paragraph 84.06.71, not being goods falling within a preceding sub-item of this item	42½%	25%
84.63.4	- Of a kind suitable for incorporation in internal combustion piston engines, not being goods falling within a preceding sub-item of this item	The rate of duty set out in this column that would apply to the goods if the goods were the lowest powered engine, not being an engine for installation in a tractor, with which the goods are suitable for use	The rate of duty set out in this column that would apply to the goods if the goods were the lowest powered engine, not being an engine for installation in a tractor, with which the goods are suitable for use
84.63.5	- Worm gear reduction boxes, not being goods falling within sub-item 84.63.1 or 84.63.2	40%	30%
84.63.6	- Pulley blocks of a kind suitable for use with chain....	45%	27½%

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate

84.63.7	- Pulley blocks, not being goods falling within sub-item 84.63.6	55%	27½%
84.63.8	- Bearing housings incorporating ball, roller or needle roller bearings:
84.63.81	- - Plummer or hanger blocks.................	55%	27½%
84.63.82	- - Incorporating tapered roller bearings, not being plummer or hanger blocks	25%	17½%
84.63.83	- - Incorporating precision ground steel ball bearings, not being plummer or hanger blocks	37½%	27½%
84.63.89	- - Other...............................	12½%	Free
84.63.9	- Other:
84.63.91	- - Metal parts for strippers, stripper harvesters, reaper threshers or other harvesters for seeds, grain or leguminous vegetables	20%	20%
84.63.99	- - Other...............................	30%	20%
84.64	* Gaskets and similar joints of metal sheeting combined with other material or of laminated metal foil; sets or assortments of gaskets and similar joints, dissimilar in composition, for engines, pipes, tubes and the like, put up in pouches, envelopes or similar packs	52½%	27½%
84.65	* Machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features and not falling within any other item in this Chapter:
84.65.1	- Lubrication nipples.......................	37½%	22½%
84.65.9	- Other................................	55%	27½%

First Schedule—continued

Chapter 85—Electrical Machinery and Equipment; Parts therefor

Notes

1. The following goods do not fall within this Chapter:—

(a) electrically warmed blankets, bed pads, foot-muffs and the like; electrically warmed clothing, footwear and ear pads and other electrically warmed articles worn on or about the person;

(b) articles of glass falling within item 70.11;

2. Goods falling within item 85.08, 85.09 or 85.21, other than metal tank mercury arc rectifiers, do not fall within item 85.01.

3. In item 85.06, “electro-mechanical domestic appliances” means—

(a) vacuum cleaners, floor polishers, food grinders or mixers, fruit juice extractors and fans; and

(b) other machines the weight of which does not exceed twenty kilograms,

that are of a kind commonly used for domestic purposes, but does not include—

(d) centrifugal machines falling within item 84.18;

(e) dish washing machines falling within item 84.19;

(f) clothes washing machines falling within item 84.40;

(g) sewing machines falling within item 84.41; or

(h) electro-thermic appliances falling within item 85.12.

4.—(1.) (a) In item 85.19, a reference to printed circuits shall be read as a reference to circuits, whether or not fitted with non-printed connecting elements, obtained by forming on an insulating base, by any printing process or by the “film circuit” technique, conductor elements, other than those which can produce, rectify, modulate or amplify an electrical signal (including semi-conductor elements), contacts or other printed components alone or inter-connected according to a pre-established pattern, and does not include circuits combined with elements other than those obtained during the printing process.

(b) For the purposes of this sub-note—

“printing process” includes embossing, plating-up, etching

“printed components” includes inductances, resistors, capacitors.

(2.) Film circuits produced by the technological processes referred to in the preceding sub-note of this note that comprise both passive and active elements fall within item 85.21.

5.—(1.) In item 85.21, a reference to—

(a) diodes, transistors and similar semi-conductor devices shall be read as a reference to those devices the operation of which depends on variations in resistivity on the application of an electric field.

(b) electronic microcircuits shall be read as a reference to—

(i) microassemblies of the “fagot” module, moulded module, micromodule and similar types, consisting of discrete, active or both active and passive miniaturised components which are combined and inter-connected;

(ii) monolithic integrated circuits in which the circuit elements (diodes, transistors, resistors, capacitors, interconnections, etc.) are essentially created in the mass on the surface of a semi-conductor material and are inseparably associated; or

(iii) hybrid integrated circuits in which passive and active elements, some obtained by thin-or thick-film technology (including resistors, capacitors, interconnections), others by semi-conductor technology (including diodes, transistors, monolithic integrated circuits), are combined, to all intents and purposes indivisibly, on a single insulating substrate. These circuits may also include miniaturised discrete components.

(2.) Goods to which sub-note (1.) applies fall within item 85.21 and do not fall within any other item in this Schedule.

6. In paragraph 85.09.91, “spot lamps” do not include lamps used solely or principally as driving, fog or reversing lights for motor vehicles.

7. In sub-item 85.19.4, “ancillary article” means, unless the Minister otherwise directs, an article, including a control panel, transformer or switch, that is separate from, or is capable of being readily separated from, a circuit breaker being switchgear or forming part of switchgear.

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate

85.01	* Electrical goods as follows:— generators, motors, converters (whether rotary or static), transformers, rectifiers (including metal tank mercury arc rectifiers) and rectifying apparatus, inductors:
85.01.1	- Generators; motors; rotary converters:
85.01.11	- - Direct current or universal motors not being— (a) of the traction type; (b) of the totally enclosed mill type; (c) of the type having a power not exceeding 52.22 kilowatts; or (d) of the type suitable for use with gearless lifts	7½%	7½%
85.01.12	- - Direct current or universal motors, not being goods falling within the last preceding paragraph; rotary converters not exceeding 50 kilowatts; alternating current generators not exceeding 120 kVA, not being hand generators (ringing) for telephones; direct current or universal generators not exceeding 50 kilowatts	40%	27½%
85.01.13	- - Alternating current motors being transmitters for controlling the speed of sewing machines of the industrial type	45%	20%
85.01.14	- - Alternating current motors, not being goods falling within the last preceding paragraph	40%, less 0.37% for each kW by which the power rating of the machine exceeds 410 kW; or, if higher, 7½%	27½%, less 0.37% for each kW by which the power rating of the machine exceeds 410 kW
85.01.19	- - Other..............................	7½%	Free
85.01.2	- Static transformers
85.01.21	- - Induction coils........................	40%	22½%
85.01.22	- - Transformers suitable for use, or generally similar to those used, in radio and television transmitters or receivers or audio amplifiers but not including parts for use otherwise than as original equipment in the assembly or manufacture thereof:
85.01.221	- - - Power supply transformers; horizontal deflection transformers of the television receiver kind	45%, or, if higher, $1.25 each	27½%, or, if higher, $0.75 each
85.01.229	- - - Other.............................	45%, or, if higher, $0.25 each	27½%. or. if higher, $0.15 each
85.01.23	- - Parts suitable for use with goods falling within paragraph 85.01.22, not being parts for use as original equipment	45%	27½%

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate

85.01.24	- - Instrument transformers; testing transformers having a kVA rating not exceeding 100	37½%	22½%
85.01.29	- - Other:
85.01.291	- - - Rated for use at nominal system voltages less than 66000 and having a kVA rating not exceeding 16750; rated for use at nominal system voltages not less than 66000 and not exceeding 75000 and having a kVA rating not exceeding 1375	37½%	37½%
85.01.292	- - - Rated for use at voltages exceeding 75000 and having a kVA rating less than 50, being transformers of a kind used solely or principally in X-ray apparatus; testing transformers having a kVA rating exceeding 100	7½%	Free
85.01.293	- - - Rated for use at nominal system voltages exceeding 75000, not being goods falling within a preceding sub-paragraph of this paragraph	40%	30%
85.01.299	- - - Other............................	37½%	25%
85.01.3	- Static power supplies, not being goods that are transformers and nothing more, as follows:— (a) electric current rectifying assemblies; (b) selenium or copper oxide power rectifying elements; or (c) power packs, suitable for use, or generally similar to those used, in radio and television transmitters or receivers or audio amplifiers:

85.01.31	- - Electric current rectifying assemblies........	45%, less 0.225% for each kW, if any, by which the power rating of the machine exceeds 100 kW; or, if higher, 7½%	22½%, less 0.225% for each kW, if any, by which the power rating of the machine exceeds 100 kW
85.01.32	- - Selenium or copper oxide power rectifying elements	7½%	Free
85.01.33	- - Power packs, suitable for use, or generally similar to those used, in radio and television transmitters or receivers or audio amplifiers	45%, or, if higher, $2.50 each	27½%, or, if higher, $1.50 each
85.01.4	- Inductors:
85.01.41	- - Current limiting reactors.................	12½%	Free
85.01.49	- - Other.............................	45%	25%
85.01.9	- Other..............................	42½%	17½%

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate

85.02	* Electro-magnets; permanent magnets and goods made of special materials for permanent magnets, being blanks for such magnets; electro-magnetic and permanent magnet chucks, clamps, vices and similar work holders; electromagnetic clutches and couplings; electro-magnetic brakes; electro-magnetic lifting heads:
85.02.1	- Electro-magnets; electro-magnetic lifting heads; ceramic permanent magnets and blanks therefor	42½%	17½%
85.02.2	- Electro-magnetic and permanent magnet chucks, clamps, vices and similar work holders	7½%	Free
85.02.9	- Other................................	55%	27½%
85.03	* Primary cells and primary batteries:
85.03.1	- Dry cells, including those grouped in batteries.....	37½%, or, if higher, $0.097 per kg	17½%, or, if higher, $0.037 per kg
85.03.9	- Other................................	42½%	17½%
85.04	* Electric accumulators:
85.04.1	- Accumulators and metal parts therefor, as follows:— (a) for traction purposes; (b) for motor-cycles; (c) alkaline accumulators	40%	17½%
85.04.2	- Accumulators, not being goods falling within the last preceding sub-item, and metal parts therefor	50%	22½%
85.04.3	- Parts of glass...........................	7½%	Free
85.04.4	- Parts of rubber..........................	40%	12½%
85.04.5	- Parts, not being goods falling within a preceding sub-item of this item	52½, and $0.046 per kg	27½%, and $0.026 per kg
85.05	* Tools for working in the hand with self-contained electric motor:
85.05.1	- Stone and coal drilling tools.................	25%	12½%
85.05.2	- Tools, not being goods falling within the last preceding sub-item, designed for use only at alternating current frequencies exceeding 60 hertz, not being cloth cutting tools	7½%	Free
85.05.9	- Other................................	32½%	20%
85.06	* Electro-mechanical domestic appliances with self-contained electric motor:
85.06.1	- Fans.................................	57½%	10%
85.06.2	- Vacuum cleaners, floor polishers, floor polishers combined with vacuum cleaners or floor scrubbers; knife sharpeners	35%	20%
85.06.3	- Extractors suitable only for the extraction of fruit or vegetable juices and not capable of being put to other uses by the addition of auxiliary attachments or otherwise	7½%	Free

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate

85.06.4	- Egg whisks or beaters, not being appliances designed primarily for operation on the table or bench; can openers	45%	22½%
85.06.9	- Other..............................	55%	27½%
85.07	* Shavers and hair clippers, with self-contained electric motor:
85.07.1	- Shavers as used on human beings...........	30%	20%
85.07.2	- Hair clippers, vibrator type as used on human beings, not being shavers	50%	32½%
85.07.9	- Other..............................	7½%	Free
85.08	* Electrical starting and ignition equipment for internal combustion engines (including ignition magnetos, magneto-dynamos, ignition coils, starter motors, sparking plugs and glow plugs, generators (dynamos and alternators) and cutouts):
85.08.1	- Magnetos, flywheel type.................	42½%	25%
85.08.2	- Magnetos, not being goods falling within the last preceding sub-item	7½%	Free
85.08.3	- Induction coils being high tension ignition coils of a kind suitable for use with engines for vehicles:
85.08.31	- - Induction coils having a 6 volt or 12 volt rating, for use as original components in the assembly or manufacture of vehicles of a kind falling within sub-item 87.01.1, 87.02.1 or 87.03.9	52½%	45%
85.08.39	- - Other.............................	55%	45%
85.08.4	- Induction coils, not being goods falling within a preceding sub-item of this item:
85.08.41	- - High tension ignition coils, excluding parts therefor.	$0.65 each	$0.367 each
85.08.49	- - Other.............................	40%	22½%
85.08.5	- Starting motors; generators; distributors; glow plugs and heating coils:
85.08.51	- - Starting motors, 6 volt or 12 volt rating; generators of a kind for use with motor vehicles, 6 volt or 12 volt rating; distributors of a kind for use with motor vehicles	52½%	45%
85.08.52	- - Starting motors, not being goods falling within the last preceding paragraph; generators of a kind for use with motor vehicles, other than 6 volt or 12 volt rating; glow plugs; heating coils	45%	27½%
85.08.53	- - Generators, not being goods falling within a preceding paragraph of this sub-item	40%	27½%
85.08.54	- - Distributors, not being goods falling within a preceding paragraph of this sub-item	7½%	Free
85.08.6	- Sparking plugs........................	37½% or, if higher, $0,108 each	27½% or, if higher, $0,075 each

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate

85.08.7	- Cores for sparking plugs...................	37½%, or, if higher, $0.054 each	27½%, or, if higher, $0.037 each
85.08.8	- Parts for sparking plugs, not being goods falling within a preceding sub-item of this item	55%	27½%
85.08.9	- Other................................	40%	22½%
85.09	* Electrical lighting and signalling equipment and electrical windscreen wipers, defrosters and demisters, for cycles or motor vehicles:
85.09.1	- Windscreen wipers for use otherwise than as original components in the assembly or manufacture of vehicles of a kind falling within sub-item 87.01.1, 87.02.1 or 87.03.9; dynamos of a kind used solely or principally in lighting sets that fall within sub-item 85.09.2; defrosters and demisters	37½%	27½%
85.09.2	- Lighting sets that consist basically of dynamo and headlamp and are of a kind used solely or principally with cycles	Free	Free
85.09.3	- Lamps of a kind used solely or principally with bicycles not having motors	7½%	Free
85.09.4	- Goods, as follows:— (a) lamps, not being goods falling within a preceding sub-item of this item, of a kind used solely or principally with cycles; (b) warning devices and reflex rear lights for vehicles, other than goods of a kind used on vehicles of a kind falling within sub-item 87.01.1, 87.02.1 or 87.03.9	22½%	Free
85.09.5	- Sealed beam lamps, not being goods falling within a preceding sub-item of this item	20%	20%
85.09.6	- For use as original components in the assembly or manufacture of vehicles of a kind falling within sub-item 87.01.1, 87.02.1, 87.03.9 or paragraph 87.14.11, not being goods falling within a preceding sub-item of this item:
85.09.61	- - Goods, as follows:— (a) warning devices capable of giving an audible warning; (b) windscreen wipers	42½%	35%
85.09.69	- - Other..............................	35%	27½%
85.09.9	- Other:
85.09.91	- - Goods, as follows:— (a) spot lamps; (b) lampware used solely or principally with vehicles of a kind falling within sub-item 87.01.2, 87.01.3 or 87.01.9; (c) lampware of a kind used solely or principally as interior lighting in vehicles	45%	5%
85.09.99	- - Other...............................	37½%	37½%

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
85.10	* Portable electric battery and magneto lamps, other than lamps falling within item 85.09:
85.10.1	- Miners’ safety lamps......................	7½%	Free
85.10.2	- Magneto lamps; lanterns and lamps designed to produce solely omnidirectional light rays; lamps of a kind commonly carried on the person otherwise than in the hand, being lamps having no compartment for the insertion of batteries	45%	5%
85.10.9	- Other:
85.10.91	- - Designed to use more than 2 dry cells; designed to use not more than 2 dry cells of a kind of which the diameter exceeds 19 millimetres	55%, and $0.15 each	10%, and $0.15 each
85.10.99	- - Other...............................	55%	10%
85.11	* Industrial and laboratory electric furnaces, ovens and induction and dielectric heating equipment; electric welding, brazing and soldering machines and apparatus and similar electric machines and apparatus for cutting:
85.11.1	- Assay furnaces; vacuum ovens for laboratories	7½%	Free
85.11.2	- Ovens, furnaces and heating or preheating machines or apparatus, not being goods falling within the last preceding sub-item	45%	27½%
85.11.3	- Welding or brazing apparatus of the transformer type	42½%	17½%
85.11.4	- Soldering irons.........................	47½%	22½%
85.11.9	- Other................................	55%	27½%
85.12	* Electric instantaneous or storage water heaters and immersion beaters; electric soil heating apparatus and electric space heating apparatus; electric hair dressing appliances (including hair dryers, hair curlers, curling tong heaters) and electric smoothing irons; electro-thermic domestic appliances; electric heating resistors, other than those of carbon:
85.12.1	- Stoves, ranges, ovens, cookers, grillers, boiling plates, boiling rings and the like, including elements and parts of elements for use therewith	40%	22½%
85.12.2	- Smoothing irons.........................	45%, or, if higher, $0.50 each	22½%
85.12.3	- Parts for kettles, radiators, toasters or smoothing irons, not being electric heating resistors	55%	27½%
85.12.4	- Pedestal type hair dryers as used on human beings..	45%	12½%
85.12.5	- Hair dryers, not being goods falling within a preceding sub-item of this item, as used on human beings	22½%	Free
85.12.6	- Hand dryers and the like...................	27½%	20%
85.12.7	- Heating units for motor vehicles..............	37½%	27½%
85.12.9	- Other................................	45%	27½%

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate

85.13	* Electrical line telephonic and telegraphic apparatus (including such apparatus for carrier-current line systems):
85.13.1	- Handset telephones.......................	37½%	12½%
85.13.2	- Keys, ear caps, mouth pieces and switchboards, being telephone appliances	47½%	22½%
85.13.3	- Telephones and telephone appliances, not being goods falling within a preceding sub-item of this item	17½%	Free
85.13.4	- Teleprinter equipment.....................	55%	27½%
85.13.5	- Telegraph equipment, multiplex printing; automatic morse code transmitters for use with previously perforated tapes	7½%	Free
85.13.6	- Headphones...........................	45%	27½%
85.13.9	- Other................................	42½%	17½%
85.14	* Microphones and stands therefor; loudspeakers; audiofrequency electric amplifiers:
85.14.1	- Loudspeakers for use other than with cinematographs, but not including parts for use otherwise than as original equipment in the assembly or manufacture thereof	45%, or, if higher, $1 each	45%, or, if higher, $1 each
85.14.9	- Other................................	45%	27½%
85.15	* Radiotelegraphic and radiotelephonic transmission and reception apparatus; radio broadcasting and television transmission and reception apparatus (including receivers incorporating sound recorders or reproducers) and television cameras; radio navigational aid apparatus, radar apparatus and radio remote control apparatus:
85.15.1	- Radio broadcast receivers, with or without sound recorders and reproducers, assembled and complete (including partly assembled or incomplete goods that the Minister directs shall be treated as assembled and complete), but not including crystal radios of a kind that, in the opinion of the Minister, are not designed or intended to be used for conversion to transistor radios	45%, and $10 each	27½%, and $10 each
85.15.2	- Television receivers designed for the reception of signals without line connection, with or without radio broadcast receivers and sound recorders and reproducers, assembled and complete (including partly assembled or incomplete goods that the Minister directs shall be treated as assembled and complete) but not including channel tuners therefor	In respect of the picture-tubes—12½%; in respect of the remainder of the goods—45%, and $50 each	In respect of the picture-tubes—Free; in respect of the remainder of the goods—27½%, and $50 each
85.15.3	- Pick-up heads for television cameras...........	Free	Free
85.15.4	- Parts for goods of a kind falling within sub-item 85.15.1 or 85.15.2; goods, not being goods falling within a preceding sub-item of this item	45%	27½%

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate

85.16	* Electric traffic control equipment for railways, roads or inland water-ways and equipment used for similar purposes in port installations or upon airfields:
85.16.1	- Track control equipment.......................	45%	27½%
85.16.2	- Landing lights of a kind used solely or principally upon airfields for night flying	7½%	Free
85.16.9	- Other....................................	42½%	20%
85.17	* Electric sound or visual signalling apparatus not falling within item 85.09 or 85.16	45%	20%
85.18	* Electrical capacitors, fixed or variable:
85.18.1	- Variable capacitors including trimmers or padders, of a capacity of 0.0001 microfarad or less but not including parts for use otherwise than as original equipment in the assembly or manufacture thereof	45%, or, if higher, $0,125 each	27½%, or, if higher, $0,075 each
85.18.2	- Capacitors of a kind used as original components in the assembly or manufacture of vehicles of a kind falling within sub-item 87.01.1, 87.02.1, 87.03.9 or paragraph 87.14.11	45%	35%
85.18.3	- Variable capacitors, not being goods falling within a preceding sub-item of this item, but not including parts for use otherwise than as original equipment in the assembly or manufacture thereof, as follows:— (a) capacitors including trimmers or padders, of capacities not exceeding 0.001 microfarad; (b) ganged capacitors that have one capacitor in the gang of a capacity exceeding 0.0001 microfarad and not exceeding 0.001 microfarad	45%, or, if higher, $0.262 per capacitor in the unit or gang	27½%, or, if higher, $0.112 per capacitor in the unit or gang
85.18.9	- Other...................................	45%	27½%
85.19	* Electrical apparatus for making and breaking electrical circuits, for the protection of electrical circuits, or for making connexions to or in electrical circuits (including switches, relays, fuses, lightning arresters, surge suppressors, plugs, lamp-holders and junction boxes); resistors, fixed or variable (including potentiometers), other than heating resistors; printed circuits; switchboards (other than telephone switchboards) and control panels:
85.19.1	- Relays, fuses and switches, for use as original components in the assembly or manufacture of vehicles of a kind falling within sub-item 87.01.1, 87.02.1, 87.03.9 or paragraph 87.14.11	35%	27½%
85.19.2	- Relays, not being goods falling within the last preceding sub-item	30%	20%
85.19.3	- Devices for telephone or telegraph use, as follows:— (a) cable boxes, unprotected; (b) devices for junctioning telephone and telegraph wires and cables; (c) keys; (d) lamp sockets for switchboards; (e) protective apparatus; (f) resistance coils and spools	47½%	22½%

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate

85.19.4	- Goods, not being goods falling within a preceding sub-item of this item, as follows:— (a) apparatus for making and breaking electrical circuits; (b) apparatus for the protection of electrical circuits; (c) apparatus for making connexions to or in electrical circuits:
85.19.41	- - Lightning arresters, valve type, rated at 5000 amperes, suitable for use in electricity systems operating at pressures between 6.6 kilovolts and 33 kilovolts (inclusive)	20%	10%
85.19.42	- - Liquid slip regulators; time switches..............	7½%	Free
85.19.43	- - Goods, as follows:— (a) switchgear being apparatus for making and breaking electrical circuits, of a kind rated for use on nominal system voltages exceeding 200 kilovolts; (b) fuses for voltages less than 1000 and having a rupturing capacity in excess of 5000 kVA; (c) lightning arresters suitable for the protection of electricity supply equipment, not being goods falling within a preceding paragraph of this sub-item	In respect of each ancillary article—the rate of duty set out in this column that would apply to the goods if they were imported separately; in respect of the remainder of the goods—7½%	In respect of each ancillary article—the rate of duty set out in this column that would apply to the goods if they were imported separately; in respect of the remainder of the goods—Free
85.19.44	- - Switchgear, not being goods falling within a preceding paragraph of this sub-item, being apparatus for making and breaking electrical circuits, of a kind rated for use at voltages exceeding 1000	In respect of each ancillary article—the rate of duty set out in this column that would apply to the goods if they were imported separately; in respect of the remainder of the goods—45%	In respect of each ancillary article—the rate of duty set out in this column that would apply to the goods if they were imported separately; in respect of the remainder of the goods—35%
85.19.45	- - Jacks...................................	50%	27½%
85.19.46	- - Valve sockets of a kind suitable for use, or generally similar to those used, in radio and television transmitters or receivers or audio amplifiers	45%, or, if higher, $0.029 each	27½%, or, if higher, $0.017 each

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate

85.19.47	- - Goods, not being goods falling within a preceding paragraph of this sub-item, as follows:— (a) connectors; (b) ceiling roses; (c) moulded landholders (whether with or without switches); (d) adaptors; (e) wall sockets; (f) wall plugs; (g) fuses; (h) lightning arresters; (l) other apparatus for making and breaking electrical circuits	45%	22½%
85.19.49	- - Other...................................	42½%	17½%
85.19.5	- Resistors, not being goods falling within a preceding sub-item of this item, of a kind suitable for use, or generally similar to those used, in radio and television transmitters or receivers or audio amplifiers and resistors of a kind used as a standard of reference for comparison and measuring purposes:
85.19.51	- - High negative temperature coefficient resistors; resistors of a kind used as a standard of reference for comparison and measuring purposes	45%	27½%
85.19.52	- - Resistors, not being goods falling within the last preceding paragraph, and parts for use as original equipment in the assembly or manufacture thereof	45%, or, if higher, $0.008 each	27½%, or, if higher, $0.006 each
85.19.6	- Printed circuits.............................	The rate of duty set out in this column in the tariff classification that applies to the highest rated goods with which the printed circuits are used or are suitable for use as an accessory, part or component	The rate of duty set out in this column in the tariff classification that applies to the highest rated goods with which the printed circuits are used or are suitable for use as an accessory, part or component
85.19.9	- Other....................................	40%	22½%
85.20	* Electric filament lamps and electric discharge lamps (including infra-red and ultra-violet lamps); arc lamps; electrically ignited photographic flash bulbs:
85.20.1	- Filament lamps having a bulb diameter of 20 millimetres or greater and being of a kind ordinarily used in motor vehicles for lighting purposes	20%	20%

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate

85.20.2	- Filament lamps not being goods falling within the last preceding sub-item, of a kind ordinarily used in motor vehicles for lighting purposes	Free	Free
85.20.3	- Filament lamps, not being goods falling within a preceding sub-item of this item	$0.33 per kg	Free
85.20.4	- Fluorescent discharge lamps............	$0.55 per kg	$0.22 per kg
85.20.5	- Discharge lamps, not being goods falling within a preceding sub-item of this item	45%	5%
85.20.6	- Arc lamps for projection purposes........	47½%	15%
85.20.7	- Arc lamps, not being goods falling within a preceding sub-item of this item	12½%	Free
85.20.8	- Photographic flash bulbs..............	17½%	Free
85.21	* Thermionic, cold cathode and photo-cathode valves and tubes (including vapour or gas filled valves and tubes, cathode ray tubes, television camera tubes and mercury arc rectifying valves and tubes); photocells; diodes, transistors and similar semi-conductor devices; electronic microcircuits; mounted piezo-electric crystals:
85.21.1	- Cathode ray picture tubes of a kind used in television receivers and electron guns therefor	12½%	Free
85.21.2	- Deflection yokes for cathode ray picture tubes of a kind falling within sub-item 85.21.1	45%	30%
85.21.3	- Cathode ray tubes, not being goods falling within a preceding sub-item of this item	7½%	Free
85.21.4	- Mounted piezo-electric crystals; parts for thermionic valves for vacuum or gas filled photocells or transistors and similar semi-conductor devices	45%	27½%
85.21.5	- Photocells not being vacuum or gas filled and not being transistors and similar semi-conductor devices	42½%	17½%
85.21.9	- Other..............................	45%, or, if higher, $0.375 each	27½%, or, if higher, $0.25 each
85.22	* Electrical appliances and apparatus, having individual functions, not falling within any other item in this Chapter:
85.22.1	- Source signal generators (including audio frequency oscillators and standard signal generators, non-mechanical) of a kind used in connexion with the observation or checking of electrical and radiation phenomena; signal (audio and radio frequency and radiation) modifiers; defrosters and demisters	45%	27½%
85.22.9	- Other..............................	42½%	17½%

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate

85.23	* Insulated (including enamelled or anodised) electric wire, cable, bars, strip and the like (including co-axial cable), whether or not fitted with connectors:
85.23.1	- Motor vehicle wiring harness................	37½%	37½%
85.23.2	- Fitted with connectors, not being goods falling within the last preceding sub-item	42½%	17½%
85.23.9	- Other:
85.23.91	- - Magnet winding wire, as defined by by-law.....	27½%	20%
85.23.92	- - Telegraph and telephone cables, paper insulated, lead covered	32½%	32½%
85.23.93	- - Designed for working pressures exceeding 33000 volts; heating cable; compensation or extension leads for thermo-couples	Free	Free
85.23.99	- - Other..............................	22½%	22½%
85.24	* Carbon brushes, arc-lamp carbons, battery carbons, carbon electrodes and other carbon articles of a kind used for electrical purposes:
85.24.1	- Projector and arc-lamp carbons; blocks, plates, slabs and rods, not further worked after formation	27½%	17½%
85.24.9	- Other...............................	47½%	17½%
85.25	* Insulators of any material:
85.25.1	- Of glass..............................	35%	5%
85.25.9	- Of other materials.......................	50%	17½%
85.26	* Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating material apart from any minor components of metal incorporated during moulding solely for purposes of assembly, other than insulators falling within item 85.25:
85.26.1	- Ceramic parts for sparking plugs.............	35%	27½%
85.26.2	- Goods of artificial plastic materials............	47½%	30%
85.26.3	- Goods of mica.........................	27½%	12½%
85.26.9	- Other................................	50%	17½%
85.27	* Electrical conduit tubing and joints therefor, of base metal lined with insulating materials	30%	15%
85.28	* Electrical parts for machinery and apparatus, not being parts falling within any other item in this Chapter	42½%	17½%

First Schedule—continued

DIVISION XVII.

VEHICLES, AIRCRAFT, AND PARTS THEREFOR; VESSELS AND CERTAIN ASSOCIATED TRANSPORT EQUIPMENT

Notes

1. Goods falling within item 97.01, 97.03 or 97.08, and bobsleighs, toboggans and the like falling within, item 97.06, do not fall within this Division.

2. In this Division, a reference to parts or accessories for goods shall be read as not including—

(a) joints, washers or the like;

(b) parts for general use or similar goods of artificial plastic materials;

(d) goods falling within item 83.11;

(e) goods falling within an item included in items 84.01 to 84.59 (inclusive) or within item 84.61 or 84.62;

(f) parts for engines or motors, being parts falling within item 84.63;

(g) goods falling within an item in Chapter 85;

(h) goods falling within an item in Chapter 90;

(i) goods falling within an item in Chapter 91;

(j) goods falling within an item in Chapter 93; or

(k) goods falling within item 96.02.

3. In Chapters 86 to 88 (inclusive), a reference to parts or accessories for goods shall be read as a reference: to parts or accessories that are used solely or principally as parts or accessories for those goods.

4. For the purposes of this Schedule—

(a) flying machines specially constructed so that they can also be used as road vehicles shall be treated as flying machines; and

(b) amphibious motor vehicles shall be treated as motor vehicles.

5.—(1.) In this Division, air-cushion vehicles that are—

(a) hovertrains designed to travel on a guide-track fall within an item in Chapter 86;

(b) designed to travel over land or over both land and water fall within an item in Chapter 87; or

(c) designed to travel over water, whether or not able to land on beaches or landing-stages or able to travel over ice, fall within an item in Chapter 89.

(2.) Fixtures and fittings for hovertrain tracks shall be deemed to be fixtures and fittings for railway tracks; traffic control equipment for hovertrain transport systems shall be deemed to be traffic control equipment for railways.

First Schedule—continued

Chapter 86—Railway and Tramway Locomotives, Rolling-stock and Parts therefor; Railway and Tramway Track Fixtures and Fittings; Traffic-Signalling Equipment of All Kinds (Not Electrically Powered)

Notes

1. The following goods do not fall within this Chapter:—

(a) railway or tramway sleepers of wood or of concrete or concrete guide-track sections for hovertrains, falling within item 44.07 or 68.11;

(b) goods falling within item 73.16;

2. In item 86.09, “parts” includes—

(a) axles, wheels, metal tyres, hoops and hubs and other parts for wheels;

(b) frames, undernames and bogies;

(d) buffers for rolling-stock and coupling gear and corridor connexions; and

(e) coachwork.

3. Subject to note 1 to this Chapter, the following goods fall within item 86.10 and do not fall within any other item:—

(a) assembled track, turntables, platform buffers and loading gauges;

(b) semaphores, mechanical signal discs, level crossing control gear and signal and point controls, whether or not they are fitted for electric lighting.

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate

86.01	* Steam rail locomotives and tenders.............	52½%	27½%
86.02	* Electric rail locomotives, battery operated or powered from an external source of electricity:
86.02.1	- Battery operated.........................	7½%	Free
86.02.9	- Other................................	52½%	27½%
86.03	* Other rail locomotives......................	52½%	27½%
86.04	* Mechanically propelled railway and tramway coaches, vans and trucks, and mechanically propelled track inspection trolleys	47½%	22½%
86.05	* Railway and tramway passenger coaches and luggage vans; hospital coaches, prison coaches, testing coaches, travelling post office coaches and other special purpose railway coaches	47½%	22½%
86.06	* Railway and tramway rolling-stock, being workshops, cranes or other service vehicles	47½%	22½%
86.07	* Railway and tramway goods vans, goods wagons and trucks:
86.07.1	- As prescribed by by-law....................	Free	Free
86.07.9	- Other................................	47½%	22½%
86.08	* Containers specially designed and equipped for carriage by one or more modes of transport	55%	27½%
86.09	* Parts for railway and tramway locomotives and rolling-stock:
86.09.1	- Wheels and axles, combined or separate, and parts therefor	45%	45%
86.09.9	- Other:

First Schedule—continued

Column I	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
86.09.91	- - For battery operated electric rail locomotives.....	7½%	Free
86.09.92	- - For other rail locomotives..................	52½%	27½%
86.09.93	- - For mechanically propelled rolling-stock of a kind falling within item 86.04	47½%	22½%
86.09.99	- - Other...............................	37½%	27½%
86.10	* Railway and tramway track fixtures and fittings; mechanical equipment, not electrically powered, for signalling to or controlling road, rail or other vehicles, ships or aircraft; parts for the foregoing fixtures, fittings or equipment	55%	27½%

First Schedule—continued

Chapter 87—Vehicles, Other Than Railway or Tramway Rolling-stock, and Parts therefor

Notes

1. Railway or tramway rolling-stock designed solely for running on rails do not fall within this Chapter.

2. In this Chapter, “tractor” means a vehicle constructed essentially for hauling or pushing another vehicle, appliance or load, whether or not the first-mentioned vehicle contains subsidiary provision for the transport, in connexion with the main use of the tractor, of tools, seeds, fertilisers or other goods.

3. Motor chassis fitted with cabs fall within item 87.02 and do not fall within item 87.04.

4. Children’s cycles that are not fitted with ball bearings and children’s cycles that, although fitted with ball bearings, are not constructed in the normal form of adults’ cycles do not fall within item 87.10 or 87.14.

5. The following components and parts therefor are specified for the purposes of paragraphs 87.01.11, 87.02.11 and 87.03.91, sub-item 87.04.9 and sub-paragraph 87.06.919 and for the purposes of item 26 in the Second Schedule:—

(a) batteries;

(b) radio receivers;

(d) picture tubes;

(e) radio and television transmitters;

(f) sparking plugs;

(g) tyres and tubes;

(h) electrical warning devices capable of giving an audible warning;

(i) shock absorbers;

(j) windscreen wipers;

(k) distributors;

(l) high tension ignition coils, whether 6 volt or 12 volt rating;

(m) automatic voltage regulators for 6 volt or 12 volt systems;

(n) starting motors and generators, whether 6 volt or 12 volt rating;

(o) cigarette or cigar lighters;

(p) diodes of a kind commonly used with alternators, when not mounted on the alternators.

6. The following components are specified for the purposes of sub-items 87.01.2 and 87.01.9:—

(a) winches;

(b) pneumatic tyres and tubes;

(d) hydraulic pumps;

7. The following components are specified for the purposes of sub-item 87.01.3:—

(a) pneumatic tyres and tubes;

(b) wheels and wheel centres of a kind usable with pneumatic tyres.

8. In this Schedule, “agricultural tractor” means—

(a) a two-wheel drive tractor of a kind used solely or principally in agriculture, horticulture or viticulture; or

(b) any other tractor that the Minister is satisfied is designed for use, and will be used, solely or principally, in agriculture, horticulture or viticulture.

9. The following components are specified for the purposes of sub-paragraphs 87.14.119 and 87.14.219:—

(a) tyres and tubes;

(b) shock absorbers.

10. In a sub-item in this Chapter, “unassembled” means goods that are not assembled or are not further assembled than a stage that, in the opinion of the Minister, constitutes a sub-assembly.

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate

87.01	* Tractors (other than those falling within item 87.07), whether or not fitted with power take-offs, winches or pulleys:
87.01.1	- Tractors for articulated vehicles being tractors that, in the opinion of the Minister, are designed for operation solely or principally on the highway:
87.01.11	- - Unassembled.............................	In respect of a component specified in note 5 to this Chapter—the rate of duty set out in this column that would apply to the component if it were imported separately for use as an original component in the assembly or manufacture of a prime mover of a kind falling within this sub-item; in respect of the remainder of the goods—35%	In respect of a component specified in note 5 to this Chapter—the-rate of duty set out in this column that would apply to the component if it were imported separately for use as an original component in the assembly or manufacture of a prime mover of a kind falling within this sub-item;, in respect of the remainder of the goods—27½%
87.01.19	- - Other ..................................	22½%	12½%
87.01.2	- Tractors of the track-laying type; agricultural tractors not being goods falling within sub-item 87.01.3 or 87.01.4; other tractors not being goods falling within sub-item 87.01.4, being agricultural tractors or tractors that, in the opinion of the Minister, are derivatives of agricultural tractors	In respect of a component specified in note 6 to this Chapter—the rate of duty set out in this column that would apply to the component if it were imported separately; in respect of the remainder of the goods—7½%	In respect of a component specified in note 6 to this Chapter—the rate of duty set out in this column that would apply to the component if it were imported separately; in respect of the remainder of the goods—Free

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate

87.01.3	- Agricultural wheeled tractors having a power not exceeding 7.46 kilowatts at the belt pulley	In respect of a component specified in note 7 to this Chapter— the rate of duty set out in this column that would apply to the component if it were imported separately; in respect of the remainder of the goods—30%	In respect of a component specified in note 7 to this Chapter— the rate of duty set out in this column that would apply to the component if it were imported separately; in respect of the remainder of the goods—20%
87.01.4	- For use in the manufacture of, or for incorporation in, road rollers, not being goods falling within sub-item 87.01.3	42½%	27½%
87.01.9	- Other...................................	In respect of a component specified in note 6 to this Chapter—the rate of duty set out in this column that would apply to the component if it were imported separately; in respect of the remainder of the goods—20%	In respect of a component specified in note 6 to this Chapter—the rate of duty set out in this column that would apply to the component if it were imported separately; in respect of the remainder of the goods—10%
87.02	* Motor vehicles for the transport of persons, goods or materials (including sports motor vehicles, other than those falling within item 87.09):
87.02.1	- Of a kind operated by self-contained power, not being air-cushion vehicles:
87.02.11	- - Unassembled.............................	In respect of a component specified in note 5 to this Chapter—the rate of duty set out in this column that would apply to the component	In respect of a component specified in note 5 to this Chapter—the rate of duty set out in this column that would apply to the component

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate

		if it were imported separately for use as an original component in the assembly or manufacture of a motor vehicle of a kind falling within this sub-item; in respect of the remainder of the goods—35%	if it were imported separately for use as an original component in the assembly or manufacture of a motor vehicle of a kind falling within this sub-item; in. respect of the remainder of the goods—27½%
87.02.12	- - Of a kind having a gross vehicle weight of 10 tonnes or more, not being goods falling within paragraph 87.02.11:
87.02.121	- - - Rock buggies, dumpers, shuttle dumpers, tailgate dumpers and the like	35%	25%
87.02.129	- - - Other.................................	22½%	12½%
87.02.13	- - Four-wheel drive vehicles of a kind used solely or principally in rural or underdeveloped areas and not falling within paragraph 87.02.11 or 87.02.12; vehicles other than— (a) motor cars; (b) station wagons; (c) vehicles that, in the opinion of the Minister, are motor car derivatives, that is to say, motor vehicles (not being motor cars or station wagons) of a kind (including utilities, pick-ups, panel vans, ambulances and hearses) that have basically the same engine or the same front-end contour as a motor car or station wagon of a particular model; or (d) goods falling within paragraph 87.02.11 or 87.02.12	35%	25%.
87.02.19	- - Other...................................	45%	35%
87.02.2	- Air-cushion vehicles..........................	7½%	Free
87.02.9	- Other....................................	47½%	22½%
87.03	* Special purpose motor lorries and vans (including breakdown lorries, fire-engines, fire-escapes, road sweeper lorries, snow-ploughs, spraying lorries, crane lorries, searchlight lorries, mobile workshops and mobile radiological units), but not including motor vehicles falling within item 87.02:
87.03.1	- Fire-engines; air-cushion vehicles.................	7½%	Free
87.03.9	- Other:

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
87.03.91	- - Unassembled............................	In respect of a component specified in note 5 to this Chapter—the rate of duty set out in this column that would apply to the component if it were imported separately for use as an original component in the assembly or manufacture of goods of a kind falling within this sub-item; in respect of the remainder of the goods—35%	In respect of a component specified in note 5 to this Chapter—the rate of duty set out in this column that would apply to the component if it were imported separately for use as an original component in the assembly or manufacture of goods of a kind falling within this sub-item; in respect of the remainder of the goods—27½%
87.03.92	- - Of a kind having a gross vehicle weight of 10 tonnes or more, not being goods falling within paragraph 87.03.91:
87.03.921	- - Cranes; dredging or excavating machines.........	35%	25%
87.03.929	- - Other.................................	22½%	12½%
87.03.99	- - Other.................................	35%	25%
87.04	* Chassis fitted with engines, being chassis for motor vehicles of a kind falling within item 87.01, 87.02 or 87.03:
87.04.1	- For tractors of a kind falling within sub-item 87.01.2 or 87.01.3; for fire-engines of a kind falling within sub-item 87.03.1	7½%	Free
87.04.2	- For tractors of a kind falling within sub-item 87.01.9...	20%	10%
87.04.9	- Other..................................	In respect of a component specified in note 5 to this Chapter—the rate of duty set out in this column that would apply to the component if it were imported	In respect of a component specified in note 5 to this Chapter—the rate of duty set out in this column that would apply to the component if it were imported

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate

		separately for use as an original component in the assembly or manufacture of a chassis of a kind falling within this sub-item; in respect of the remainder of the goods—35%	separately for use as an original component in the assembly or manufacture of a chassis of a kind falling within this sub-item; in respect of the remainder of the goods—27½%
87.05	* Bodies (including cabs) for motor vehicles of a kind falling within item 87.01, 87.02 or 87.03	In respect of the windscreen wipers—42½%; in respect of the remainder of the goods—35%	In respect of the windscreen wipers—35%; in respect of the remainder of the goods—27½%
87.06	* Parts and accessories for motor vehicles of a kind falling within item 87.01, 87.02 or 87.03:
87.06.1	- Wheels of a kind usable with pneumatic tyres, with or without wheel centres or pneumatic tyres or tubes, being wheels for tractors of a kind falling within sub-item 87.01.2, 87.01.3 or 87.01.9	In respect of the pneumatic tyres and tubes—20%, or, if higher, $0.22 per kg; in respect of the remainder of the goods—45%, or, if higher, $0,037 per kg	In respect of the pneumatic tyres and tubes—7½%, or, if higher, $0.11 per kg; in respect of the remainder of the goods—22½%, or, if higher, $0.018 per kg
87.06.2	- Wheel centres for wheels of a kind usable with pneumatic tyres being wheels for tractors of a kind falling within sub-item 87.01.2, 87.01.3 or 87.01.9	45%, or, if higher, $0.037 per kg	22½%, or, if higher, $0.018 per kg
87.06.3	- Track shoe assemblies, assembled or unassembled, for track laying tractors; parts, other than shoes, therefor; parts and accessories for goods of a kind falling within sub-item 87.01.9, not being goods falling within a preceding sub-item of this item	20%	10%
87.06.4	- Parts and accessories for goods of a kind falling within sub-item 87.01.2 or 87.01.3, not being goods falling within a preceding sub-item of this item; parts and accessories for fire-engines of a kind falling within sub-item 87.03.1	7½%	Free
87.06.9	- Other parts and accessories for motor vehicles:

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate

87.06.91	- - For use as original components in the assembly or manufacture of vehicles of a kind falling within sub-item 87.01.1,87.02.1 or 87.03.9:
87.06.911	- - - Shock absorbers and parts therefor...............	42½%	35%
87.06.919	- - - Other..................................	In respect of a component specified in note 5 to this Chapter—the rate of duty set out in this column that would apply to the goods if they were imported separately for use as an original component in the assembly or manufacture of a chassis of a kind falling within this sub-item; in respect of the remainder of the goods—35%	In respect of a component specified in note 5 to this Chapter—the rate of duty set out in this column that would apply to the goods if they were imported separately for use as an original component in the assembly or manufacture of a chassis of a kind falling within this sub-item; in respect of the remainder of the goods—27½%
87.06.99	- - Other:
87.06.991	- - - Accessories wholly or essentially of rubber.........	37½%	12½%
87.06.999	- - - Other..................................	37½%	27½%
87.07	* Works trucks, mechanically propelled, of a kind used in factories, warehouses, dock areas or airports for short distance transport or handling of goods (including platform trucks, fork-lift trucks and straddle carriers); tractors of a kind used on railway station platforms; parts for such trucks and tractors:
87.07.1	- Works trucks:
87.07.11	- - Designed for loading, unloading, stacking or tiering of goods or materials by means of fork or other attachments to elevating masts:
87.07.111	- - - Battery operated...........................	22½%	15%
87.07.119	- - - Other..................................	22½%, or, if higher, $1000 each	15%; or, if higher, $1000 each, less 7½%
87.07.12	- - Elevating platform, with platform elevation not exceeding 305 millimetres	12½%	Free

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate

87.07.13	- - Assembled straddle carriers having a gross vehicle weight of 10 tonnes or more	22½%	12½%
87.07.19	- - Other .............................	35%	25%
87.07.2	- Parts for trucks of a kind falling within sub-item 87.07.1:
87.07.21	- - Of a kind used solely or principally with trucks of a kind falling within paragraph 87.07.11	22½%	15%
87.07.29	- - Other.............................	37½%	27½%
87.07.3	- Tractors of a kind used on railway station platforms, and parts therefor	7½%	Free
87.08	* Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts for such vehicles	35%	25%
87.09	* Motor-cycles, auto-cycles and cycles fitted with an auxiliary motor, with or without side-cars; side-cars of all kinds:
87.09.1	- Motor scooters having a piston displacement of less than 245 cubic centimetres	In respect of the pneumatic tyres and tubes—20%, or, if higher, $0.22 per kg; in respect of the remainder of the goods—10%	In respect of the pneumatic tyres and tubes—7½%, or, if higher, $0.11 per kg; in respect of the remainder of the goods— Free
87.09.2	- Motor bicycles, not being goods falling within the last preceding sub-item	In respect of the pneumatic tyres and tubes—20%, or, if higher, $0.22 per kg; in respect of the remainder of the goods —Free	In respect of the pneumatic tyres and tubes—7½%, or, if higher, $0.11 per kg; in respect of the remainder of the goods —Free
87.09.9	- Other................................	45%, or, if higher, $24 each	20%, or, if higher, $15 each
87.10	* Cycles (including delivery tricycles), not motorised:
87.10.1	- Being toys designed to be ridden by children......	52½%	20%
87.10.9	- Other................................	45%, or, if higher, $2.50 each	20%, or, if higher, $1.50 each

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate

87.11	* Invalid carriages, fitted with means of mechanical propulsion (whether motorised or not)	45%, or, if higher, $24 each	20%, or, if higher, $15 each
87.12	* Parts and accessories for goods of a kind falling within item 87.09, 87.10 or 87.11:
87.12.1	- Warning devices......................	22½%	Free
87.12.2	- For goods of a kind falling within item 87.09:
87.12.21	- - Frames...........................	Free	Free
87.12.22	- - Sprocket wheels, chain wheels and chain rings, not worked, or plated, polished or enamelled but not further worked	32½%	12½%
87.12.23	- - Fuel tanks, exhaust boxes and silencers, and parts therefor	45%	27½%
87.12.24	- - Wholly or essentially of leather or rubber, not being goods falling within a preceding paragraph of this sub-item	40%	12½%
87.12.25	- - Parts and accessories, not being goods falling within a preceding paragraph of this sub-item, not plated, brazed, enamelled or permanently joined	37½%	27½%
87.12.29	- - Other............................	22½%	Free
87.12.3	- For goods of a kind falling within item 87.10:
87.12.31	- - Frames of a kind used solely or principally with cycles of a kind falling within sub-item 87.10.9	45%, or, if higher, $2.50 each	20%, or, if higher, $1.50 each
87.12.32	- - Saddles and saddle tops, being goods of a kind used solely or principally with cycles of a kind falling within sub-item 87.10.9	22½%, and $0.20 each	$0.20 each
87.12.33	- - Saddles and parts therefor, being goods of a kind used solely or principally with cycles of a kind falling within sub-item 87.10.1	40%	30%
87.12.34	- - Parts and accessories, not being goods falling within a preceding paragraph of this sub-item, of leather or rubber	40%	12½%
87.12.39	- - Other............................	7½%	Free
87.12.4	- For goods of a kind falling within item 87.11...	45%	20%
87.13	* Baby carriages and invalid carriages (other than motorised or otherwise mechanically propelled carriages) and parts therefor:
87.13.1	- Baby carriages and parts therefor...........	37½%	12½%
87.13.2	- Invalid carriages and parts therefor..........	47½%	22½%

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate

87.14	* Other vehicles (including trailers), not mechanically propelled, and parts therefor:
87.14.1	- Vehicles:
87.14.11	- - Semi-trailers for articulated motor vehicles:
87.14.111	- - Assembled, imported with and for use with prime movers of a kind falling within sub-item 87.01.1	22½%	12½%
87.14.119	- - Other......................................	In respect of a component specified in note 9 to this Chapter—the rate of duty set out in this column that would apply to the component if it were imported separately for use as an original component in the assembly or manufacture of a vehicle of a kind falling within this sub-item; in respect of the remainder of the goods—35%	In respect of a component specified in note 9 to this Chapter—the rate of duty set out in this column that would apply to the component if it were imported separately for use as an original component in the assembly or manufacture of a vehicle of a kind falling within this sub-item; in respect of the remainder of the goods—27½%
87.14.12	- - Golf buggies.................................	55%	17½%
87.14.19	- - Other......................................	47½%	22½%
87.14.2	- Parts:
87.14.21	- - For use as original components in the assembly or manufacture of semi-trailers for articulated motor vehicles:
87.14.211	- - - Shock absorbers and parts therefor..................	42½%	35%
87.14.219	- - - Other.....................................	In respect of a component specified in note 9 to this Chapter—the rate of duty set out in this column that would apply to the component if it	In respect of a component specified in note 9 to this Chapter—the rate of duty set out in this column that would apply to the component if it

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate

		were imported separately for use as an original component in the assembly or manufacture of a vehicle of a kind falling within para-graph 87.14.11; in respect of the remainder of the goods—35%	were imported separately for use as an original component in the assembly or manufacture of a vehicle of a kind falling within paragraph 87.14.11; in respect of the remainder of the goods—27½%
87.14.22	- - Parts, other than wheels, for golf buggies......	37½%	17½%
87.14.29	- - Other..............................	37½%	27½%

First Schedule—continued

Chapter 88—Aircraft and Parts therefor; Parachutes; Catapults and Similar Aircraft Launching Gear; Ground Flying Trainers

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate

88.01	* Balloons and airships.......................	7½%	Free
88.02	* Flying machines, gliders and kites; rotochutes.......	7½%	Free
88.03	* Parts for goods of a kind falling within item 88.01 or 88.02	37½%	27½%
88.04	* Parachutes and parts therefor and accessories thereto..	7½%	Free
88.05	* Catapults and similar aircraft launching gear; ground flying trainers; parts for such goods	55%	27½%

First Schedule—continued

Chapter 89—Ships, Boats and Floating Structures

Notes

1. A hull or an unfinished or incomplete vessel, whether assembled, unassembled or disassembled, or a complete vessel that is unassembled or disassembled shall, if it has the essential character of a vessel of a particular kind, be treated, for the purposes of this Schedule, as a vessel of that kind.

2. A hull, an unfinished or incomplete vessel or a complete vessel that is unassembled or disassembled, other than a hull or vessel referred to in the last preceding note, falls within item 89.01.

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate

89.01	* Ships, boats and other vessels not falling within any other item in this Chapter:
89.01.1	- Exceeding 200 tons gross register.............	Free	Free
89.01.9	- Other...............................	35%	25%
89.02	* Vessels specially designed for towing (including tugs) or pushing other vessels:
89.02.1	- Exceeding 200 tons gross register.............	Free	Free
89.02.9	- Other...............................	35%	35%
89.03	* Light-vessels, fire-floats, dredgers of all kinds, floating cranes, and other vessels the navigability of which is subsidiary to their main function; floating docks:
89.03.1	- Exceeding 200 tons gross register.............	Free	Free
89.03.9	- Other...............................	35%	35%
89.04	* Ships, boats and other vessels for breaking up......	Free	Free
89.05	* Floating structures other than vessels (including coffer-dams, landing stages, buoys and beacons)	35%	25%

First Schedule—continued

DIVISION XVIII.

Chapter 90—Optical, Photographic, Cinematographic, Measuring, Checking, Precision, Medical and Surgical Instruments and Apparatus; Parts therefor

Notes

1. The following goods do not fall within this Chapter:—

(a) goods that—

(i) are of a kind used in machines, appliances, instruments or apparatus; and

(ii) fall within item 40.14, 42.04 or 59.17;

(aa) goods falling within item 40.12;

(b) goods falling within item 69.03 and laboratory, chemical or industrial wares falling within item 69.09;

(c) glass mirrors, not optically worked, falling within item 70.09, and mirrors of base metal or of precious metal (net being optical elements) falling within item 83.12 or an item in Chapter 71;

(d) goods falling within item 70.07, 70.11, 70.14, 70.15, 70.17 or 70.18;

(e) parts for general use and similar goods of artificial plastic materials;

(f) goods falling within item 84.10, 84.20, 84.22, 84.48 or 84.61;

(g) searchlights and spotlights of a kind used on motor vehicles, being searchlights and spotlights falling within item 85.09, and radio navigational aid or radar apparatus falling within item 85.15;

(h) cinematographic sound recorders, reproducers and re-recorders, operating solely by a magnetic process, being goods falling within item 92.11, and magnetic sound-heads falling within item 92.13;

(i) goods falling within an item in Chapter 97;

(j) capacity measures;

(k) spools, reels or similar supports.

2.—(1.) This note applies to a part or accessory of a kind used solely or principally with a machine, appliance instrument or apparatus of a kind falling within an item in this Chapter, other than a part or accessory that—

(a) is itself a machine, appliance, instrument or apparatus falling within an item (other than item 84.65) in Chapter 84, an item (other than item 85.28) in Chapter 85 or an item in Chapter 91; or

(b) falls within item 90.29.

(2.) Subject to the last preceding sub-note—

(a) a part or accessory to which this note applies that is itself a machine, appliance, instrument or apparatus (including an optical element) falling within an item in this Chapter does not fall within any other item; and

(b) unless the contrary intention appears, a part or accessory to which this note applies, other than a part or accessory referred to in the last preceding paragraph, shall, for the purposes of this Schedule, be treated as if it were a machine, appliance, instrument or apparatus of the kind with which it is solely or principally used.

3. Astronomical telescopes of a kind unsuitable for terrestrial observation, telescopic sights for fitting to firearms, periscopic telescopes for fitting to submarines or tanks and telescopes for machines, appliances, instruments or apparatus falling within an item in this Chapter do not fall within item 90.05.

4. Measuring or checking optical instruments, appliances or machines that fall within item 90.16 do not fall within item 90.13.

5. Goods do not fall within item 90.28 unless they are—

(a) instruments or apparatus for measuring or checking electrical quantities;

(b) machines, appliances, instruments or apparatus of a kind described in item 90.14, 90.15, 90.16, 90.22, 90.23, 90.24, 90.25 or 90.27 (other than stroboscopes) the operation of which depends on an electrical phenomenon that varies according to the factor to be ascertained or automatically controlled;

First Schedule—continued

(d) automatic regulators of electrical quantities, and instruments or apparatus for automatically controlling non-electrical quantities the operation of which depends on an electrical phenomenon varying according to the factor to be controlled.

6. Where goods falling within an item in this Chapter are imported with a case, box or similar container, being a case, box or container of a kind in which the goods are normally sold, the case, box or container shall be treated, for the purposes of this Schedule, as forming part of the goods.

7. The following components are specified for the purposes of sub-item 90.20.2:—

(a) X-ray tubes;

(b) tube shields;

(d) fluorescent screens;

(e) intensifying screens;

(f) lead glass protective screens;

(g) eye localisers;

(h) tube holders of the shock-proof type as used in deep therapy units.

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate

90.01	* Lenses, prisms, mirrors and other optical elements, of any material, unmounted, other than such elements of glass not optically worked; sheets or plates, of polarising material:
90.01.1	- Ophthalmic powered lenses; shaped eyepieces, not powered and other than of glass, for spectacles, goggles and the like	37½%	17½%
90.01.2	- Powered glass lenses, not being goods falling within sub-item 90.01.1	7½%	Free
90.01.3	- Goods, other than of glass, of a kind commonly used in motor vehicles	37½%	27½%
90.01.4	- Goods of glass, not being goods falling within a preceding sub-item of this item	27½%	12½%
90.01.9	- Other...........................	7½%	Free
90.02	* Lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts or fittings for instruments or apparatus, other than such elements of glass not optically worked:
90.02.1	- Glass prisms and mirrors..............	25%	12½%
90.02.2	- Glass reflectors and refractors for lighting purposes	52½%	12½%
90.02.9	- Other...........................	7½%	Free
90.03	* Frames and mountings, and parts therefor, for spectacles, pince-nez, lorgnettes, goggles and the like	35%	20%
90.04	* Spectacles, pince-nez, lorgnettes, goggles and the like, corrective, protective or other	37½%	20%
90.05	* Refracting telescopes (both monocular and binocular), prismatic or not	7½%	Free
90.06	* Astronomical instruments (including reflecting telescopes, transit instruments and equatorial telescopes),and mountings therefor, other than instruments for radio-astronomy	7½%	Free

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate

90.07	* Photographic cameras; photographic flashlight apparatus:
90.07.1	- Photographic cameras....................	Free	Free
90.07.2	- Photographic flashlight apparatus:
90.07.21	- - Single-flash bulb type...................	22½%	5%
90.07.29	- - Other..............................	17½%	Free
90.07.3	- Tripods.............................	55%	27½%
90.07.4	- Other camera accessories.................	17½%	Free
90.08	* Cinematographic cameras, projectors, sound recorders and sound reproducers; any combination of these articles :
90.08.1	- Cinematographic cameras and sound recorders, combined or not	Free	Free
90.08.2	- Projectors; sound reproducers for projectors; projectors combined with sound reproducers:
90.08.21	- - Projectors having a film width capacity of 8 millimetres, being projectors the design of which does not include provision for the reproduction of sound	$10 each	$10 each, less 10%
90.08.22	- - Parts for projectors of a kind falling within paragraph 90.08.21	40%	30%
90.08.29	- - Other..............................	7½%	Free
90.08.3	- Tripods.............................	55%	27½%
90.08.4	- Other accessories for goods of a kind falling within sub-item 90.08.1	17½%	Free
90.09	* Image projectors (other than cinematographic projectors); photographic, but not cinematographic, enlargers and reducers:
90.09.1	- Image projectors designed for the projection of slide or film strip transparencies, other than micro-film readers	40%	22½%
90.09.2	- Enlargers and reducers of a kind designed for adaptation for use as a camera	Free	Free
90.09.9	- Other...............................	17½%	Free
90.10	* Apparatus and equipment of a kind used in photographic or cinematographic laboratories, not falling within any other item in this Chapter; photo-copying apparatus (whether incorporating an optical system or of the contact-type) and thermo-copying apparatus; screens for projectors:
90.10.1	- Developing, washing and toning machines, combined, other than those for motion picture films; motion picture printers	7½%	Free
90.10.2	- Photo-copying apparatus:
90.10.21	- - Continuous, electric....................	12½%	Free

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate

90.10.29	- - Other..............................	27½%	10%
90.10.3	- Editor-viewers for cinematograph film:
90.10.31	- - Viewers not usable with film having a width exceeding 9.5 millimetres	10%	Free
90.10.32	- - Viewers not usable with film having a width exceeding 17.5 millimetres, being viewers not falling within paragraph 90.10.31	25%	15%
90.10.39	- - Other..............................	47½%	15%
90.10.4	- Process engravers’ screens; screens for projectors:
90.10.41	- - Process engravers’ screens................	7½%	Free
90.10.42	- - Screens for projectors...................	42½%	20%
90.10.9	- Other:
90.10.91	- - Of artificial plastic materials..............	47½%	30%
90.10.99	- - Of other materials.....................	55%	27½%
90.11	* Microscopes and diffraction apparatus, electron and proton	Free	Free
90.12	* Compound optical microscopes, whether or not provided with means for photographing or projecting the image:
90.12.1	- Microphotographic apparatus...............	Free	Free
90.12.9	- Other...............................	7½%	Free
90.13	* Optical appliances and instruments (including searchlights and spotlights but not other lighting appliances) not falling within any other item in this Chapter:
90.13.1	- Magnifying and reading glasses; telescopes not being sights for weapons	7½%	Free
90.13.2	- Telescopic sights for weapons..............	Free	Free
90.13.3	- Slide viewers.........................	40%	22½%
90.13.4	- Searchlights, spotlights and signalling lamps.....	45%	5%
90.13.9	- Other...............................	25%	12½%
90.14	* Surveying (including photogrammetrical surveying), hydro-graphic, navigational, meteorological, hydrological and geophysical instruments; compasses; rangefinders:
90.14.1	- Rangefinders of a kind designed specially for photographic purposes	17½%	Free
90.14.2	- Tripods for surveying instruments............	47½%	22½%
90.14.9	- Other...............................	7½%	Free
90.15	* Balances of a sensitivity of 50 milligrams, or better, with or without their weights	7½%	Free

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate

90.16	* Drawing, marking-out and mathematical calculating instruments, drafting machines, pantographs, slide rules, disc calculators and the like; measuring or checking instruments, appliances and machines (including micrometers, callipers, gauges, measuring rods and balancing machines), being goods not falling within any other item in this Chapter; profile projectors:
90.16.1	- Drafting machines with or without drawing boards, stands or tables	In respect of drawing boards, stands, and tables, if any—42½%; in respect of the remainder of the goods—40%	In respect of drawing boards, stands, and tables, if any—17½%; in respect of the remainder of the goods—30%
90.16.2	- Steel tape measures less than 4.5 metres in length.....	27½%	20%
90.16.3	- Drawing, marking-out and mathematical calculating instruments, pantographs, slide rules, disc calculators and the like, not being goods falling within a preceding sub-item of this item; protractors, divided scales, measuring rods, tape measures, not being goods falling within a preceding sub-item of this item, and the like; precision test indicators of the pneumatic type for testing the accuracy of surfaces, not being hand tools	35%	17½%
90 16.4	- Opticians’ centring machines; spherometers; focimeters; alignment telescopes; goniometers; cathetometers; dynamic balancing machines; gear testing machines; nozzle testing outfits for testing the breaking or opening pressure of compression ignition engine fuel injection nozzles; micrometers; callipers; clinometers; planimeters; opisometers; dynamometers for testing the power output of engines and electric motors; leather measuring machines; textile yarn and fabric measuring or checking apparatus; other precision test indicators, not being hand tools, for testing the accuracy of surfaces	7½%	Free
90.16.5	- Dynamometers, not being goods falling within a preceding sub-item of this item	40%	17½%
90.16 6	- Hand tools, as follows:— (a) adjustable limit length gauges; (b) plug gauges; (c) ring gauges; (d) snap gauges	27½%	20%
90.16.7	- Plumb lines; bubble levels; hand tools, not being goods falling within a preceding sub-item of this item	35%	27½%
90.16.8	- Instrument holders.........................	55%	27½%
90.16.9	- Other:
90.16.91	- - Electrical appliances.......................	42½%	17½%
90.16.99	- - Other.................................	55%	27½%

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
90.17	* Medical, dental, surgical and veterinary instruments and appliances (including electro-medical apparatus and ophthalmic instruments):
90.17.1	- Instruments and appliances, as follows:— (a) for bone plating; (b) designed for use in ear, nose and throat operations, including bronchoscopes, oesophagoscopes and laryngoscopes ; (c) forceps, as follows:— (i) artery, of the Criles, Harrison Cripps, Kochers, mosquito, Spencer Wells and tonsil types; (ii) bone cutting; (iii) dissecting and tissue, two piece spring type, 127 millimetres to 280 millimetres (inclusive); (iv) grasping and cutting, used in conjunction with instruments used in ear, nose and throat operations; (v) sponge; (vi) steriliser; (d) knives (not including eye knives and scalpels with detached blades), as follows:— (i) chiropody; (ii) dental; (iii) surgical; (e) needle holders used in surgical suturing; (f) needles (being surgeons’ stitching tools), as follows:— (i) aneurism; (ii) pedical; (iii) tonsil	25%	7½%
90.17.2	- Electro-surgical combination units for cutting, coagulation and desiccation; electro-surgical units for cutting and electro-surgical units for coagulation	42½%	12½%
90.17.3	- Cannulae, catheters, suction tubes and the like; syringes; injection or puncture needles:
90.17.31	- - Syringes other than syringes of artificial plastic material designed for use with injection or puncture needles; elastic gum woven catheters	In respect of injection or puncture needles (if any)— the rate of duty set out in this column that would apply to the goods if they were imported separately; in respect of the remainder of the goods—7½%	In respect of injection or puncture needles (if any)— the rate of duty set out in this column that would apply to the goods if they were imported separately; in respect of the remainder of the goods— Free
90.17.32	- - Syringes of artificial plastic material designed for use with injection or puncture needles, entered for home consumption on or before 31 December 1972	In respect of injection or puncture needles (if any)—42½%; in respect of the remainder of the goods —30%	In respect of injection or puncture needles (if any)—25%; in respect of the remainder of the goods —20%

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate

90.17.33	- - Injection or puncture needles, entered for home consumption on or before 31 December 1972	42½%	25%
90.17.39	- - Other.......................................	30%	20%
90.17.4	- Ophthalmic instruments and appliances..................	Free	Free
90.17.5	- Dental drill engines, air-turbine operated, comprising, at least, an operating hand piece and an air supply controller	27½%	10%
90.17.9	- Other:
90.17.91	- - Dental units; kymographs..........................	7½%	Free
90.17.92	- - Incubators for babies.............................	30%	20%
90.17.99	- - Other.......................................	45%	27½%
90.18	* Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; artificial respiration, ozone therapy, oxygen therapy, aerosol therapy or similar apparatus; breathing appliances (including gas masks and similar respirators):
90.18.1	- Breathing appliances of a kind designed to enable the wearer to breathe under water	7½%	Free
90.18.9	- Other........................................	30%	20%
90.19	* Orthopaedic appliances, surgical belts, trusses and the like; splints and other fracture appliances; artificial limbs, eyes, teeth and other artificial parts of the body; hearing aids and other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability:
90.19.1	- Splints and other fracture appliances; artificial limbs, eyes, teeth and other artificial parts of the body; hearing aids	7½%	Free
90.19.2	- Orthopaedic appliances, surgical belts, trusses and the like	32½%	12½%
90.19.3	- Other appliances which are worn or carried, or implanted in the body to compensate for a defect or disability	45%	27½%
90.20	* Apparatus based on the use of X-rays or of the radiations from radio-active substances (including radiography and radiotherapy apparatus); X-ray generators; X-ray tubes; X-ray screens; X-ray high tension generators; X-ray control panels and desks; X-ray examination or treatment tables, chairs and the like:
90.20.1	- X-ray apparatus and accessories of a kind ordinarily used for medical purposes, as follows:— (a) X-ray tubes; (b) X-ray generators; (c) X-ray high tension generators; (d) tube shields; (e) bucky fluoroscopic grids; (f) fluorescent screens; (g) intensifying screens; (h) lead glass protective screens; (i) eye localisers; (j) tube holders of the shock-proof type as used in deep therapy units	25%	15%

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
90.20.2	- X-ray control panels, X-ray control desks, X-ray examination or treatment tables, chairs or the like and other apparatus based on the use of X-rays, being goods of a kind ordinarily used for medical purposes and not falling within sub-item 90.20.1	25%	In respect of a component specified in note 7 to this Chapter—the rate of duty set out in this column that would apply to the goods if they were imported separately; in respect of the remainder of the goods —17½%
90.20.3	- Gamma ray apparatus, non-medical, as follows:— (a) radiographic apparatus; (b) other apparatus having a capacity not exceeding the equivalent of 200 curies of Cobalt 60	20%	10%
90.20.9	- Other..................................	7½%	Free
90.21	* Instruments, apparatus or models, designed solely for demonstrational purposes and unsuitable for other uses	Free	Free
90.22	* Machines and appliances for testing mechanically the hardness, strength, compressibility, elasticity and the like properties of metals, wood, textiles, paper, plastics or other industrial materials	7½%	Free
90.23	* Hydrometers and similar instruments; thermometers, pyrometers, barometers, hygrometers, psychrometers, recording or not; any combination of those instruments:
90.23.1	- Goods wholly of glass, not being thermometers or pyrometers; thermometers and pyrometers metal-cased and metal-scaled not operating by means of any of the following methods:— (a) mercury in a steel bulb; (b) a gas filled bulb; (c) a vapour bulb; or (d) a bimetallic strip	35%	17½%
90.23.9	- Other..................................	7½%	Free
90.24	* Instruments and apparatus for measuring, checking or automatically controlling the flow, depth, pressure or other variables of liquids or gases, or for automatically controlling temperature (including pressure gauges, thermostats, level gauges, flow meters, heat meters and automatic oven-draught regulators), not falling within item 90.14:
90.24.1	- Regulating and controlling devices, automatic, for the control of temperature, humidity, pressure, vacuum or rate of flow, other than chlorination controllers:
90.24.11	- - Thermostats:
90.24.111	- - - Of a kind commonly used with electrically operated domestic appliances	32½%	15%
90.24.119	- - - Other................................	7½%	Free

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate

90.24.12	- - Pneumatic devices of the gas-filled closed-system kind for the control of temperature over a temperature range of—18° Celsius to 538° Celsius	35%	25%
90.24.13	- - Pneumatic devices for the control of pressure or vacuum, as follows:— (a) Bourdon type, over a range of 0 to 38 megaPascals gauge pressure; (b) bellows type, over a range of 0 to 210 kiloPascals gauge pressure; (c) diaphragm type, over a range of 0 to 12.5 kiloPascals; (d) bellows type, over a range of 0 to 102 kiloPascals (vacuum)	35%	25%
90.24.14	- - Pneumatic devices for the control of flow, being controllers suitable for the control of goods of a kind falling within paragraph 90.24.21, 90.24.22, 90.24.23 or 90.24.24	35%	25%
90.24.15	- - Pneumatic devices, being combinations of goods of a kind falling within paragraph 90.24.12, 90.24.13 or 90.24.14	35%	25%
90.24.19	- - Other................................	7½%	Free
90.24.2	- Differential pressure type flow indicators, recorders or integrators or combinations thereof, designed primarily for measuring in a closed pipe, having a guaranteed accuracy providing for a maximum error of 2% over a range of capacity from full flow to one-quarter of full flow and not utilising a strip chart instrument for display:
90.24.21	- - Using sensing elements of the sealed bell direct linkage kind complying with any of the following specifications:— (a) rated for measuring static pressures not exceeding 1250 Pascals over ranges not exceeding 450 Pascals and not less than 37 Pascals; (b) rated for measuring static pressures not exceeding 345 kiloPascals over ranges not exceeding 1500 Pascals and not less than 498 Pascals; (c) rated for measuring static pressures not exceeding 2.76 megaPascals over ranges not exceeding 3.57 kiloPascals and not less than 1.98 kiloPascals; (d) rated for measuring static pressures not exceeding 41.5 megaPascals over ranges not exceeding 300 kiloPascals and not less than 12.4 kiloPascals	35%	25%
90.24.22	- - Using sensing elements of the non-metallic diaphragm direct linkage type rated for measuring static pressures not exceeding 17.5 kiloPascals over ranges not exceeding 1.75 kiloPascals and not less than 248 Pascals	35%	25%
90.24.23	- - Using sensing elements of the metallic diaphragm direct linkage type rated for measuring static pressures not exceeding 24.2 megaPascals over ranges not exceeding 300 kiloPascals and not less than 12.4 kiloPascals	35%	25%
90.24.24	- - Using sensing elements of the ring balance direct linkage type rated for measuring static pressures not exceeding 34.5 kiloPascals over ranges not exceeding 500 Pascals and not less than 248 Pascals	35%	25%

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate

90.24.29	- - Other.............................	7½%	Free
90.24.9	- Other:
90.24.91	- - Chlorination controllers.................	7½%	Free
90.24.92	- - Gauges and controllers for water filtration plant, not being gauges or controllers falling within paragraph 90.24.91	7½%	Free
90.24.93	- - Meters:
90.24.931	- - - Differential meters not having a guaranteed accuracy providing for a maximum error of 2 % over a range of capacity from full flow to one-quarter of full flow	45%	17½%
90.24.939	- - - Other............................	7½%	Free
90.24.94	- - Gauges for indicating or recording liquid level in reservoirs, canals, rivers or tanks (other than gauges of a kind used in motor vehicles for indicating the amount of fuel in the fuel tank)	7½%	Free
90.24.95	- - Gauges of a kind used solely or principally in vehicles	37½%	27½%
90.24.96	- - Pressure gauges, being hand tools...........	35%	27½%
90.24.99	- - Other.............................	55%	27½%
90.25	* Instruments and apparatus for physical or chemical analysis (including polarimeters, refractometers, spectrometers and gas analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like (including viscometers, porosimeters and expansion meters); instruments and apparatus for measuring or checking quantities of heat, light or sound (including photometers, exposure meters and calorimeters); microtomes	7½%	Free
90.26	* Gas, liquid and electricity supply or production meters; calibrating meters therefor:
90.26.1	- Gas meters:
90.26.11	- - Of the consumers’ kind..................	47½%	22½%
90.26.19	- - Other.............................	7½%	Free
90.26.2	- Liquid meters:
90.26.21	- - Inferential water meters of the turbine and disc kind; inferential water meters of the compound or combination kind; water meters of the positive kind up to and including 77 millimetres in size (other than meters constructed for measuring hot water in boiler houses or engine houses)	55%	27½%
90 26.22	- - Of a kind commonly used in pumps installed for retailing petroleum oils	65%	42½%
90.26.29	- - Other.............................	7½%	Free
90.26.3	- Electricity meters:

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate

90.26.31	- - Alternating current watt-hour meters:
90.26.311	- - - Single phase meters...................	40%	30%
90.26.319	- - - Other............................	7½%	Free
90.26.39	- - Other.............................	45%	35%
90.27	* Revolution counters, production counters, taximeters, mileometers, pedometers and the like, speed indicators (including magnetic speed indicators) and tachometers (other than goods falling within item 90.14); stroboscopes:
90.27.1	- Taximeters...........................	35%	25%
90.27.2	- Registers or meters that total electrical impulses..	45%	22½%
90.27.3	- Stroboscopes.........................	42½%	17½%
90.27.4	- Goods for use as original components in the assembly or manufacture of vehicles of a kind falling within sub-item 87.01.1, 87.02.1 or 87.03.9, not being goods falling within a preceding sub-item of this item	35%	27½%
90.27.9	- Other..............................	7½%	Free
90.28	* Electrical measuring, checking, analysing or automatically controlling instruments and apparatus:
90.28.1	- Instruments or apparatus for measuring or checking electrical quantities:
90.28.11	- - Cathode ray oscilloscopes; cathode ray oscillographs	45%	32½%
90.28.19	- - Other.............................	45%	35%
90.28.2	- Machines, appliances, instruments or apparatus referred to in paragraph (b) of note 5 to this Chapter:
90.28.21	- - The non-electrical counterparts of which fall within item 90.14:
90.28.211	- - - Sounding machines...................	12½%	Free
90.28.219	- - Other.............................	7½%	Free
90.28.22	- - The non-electrical counterparts of which fall within item 90.15	7½%	Free
90.28.23	- - The non-electrical counterparts of which fall within item 90.16:
90.28.231	- - - Dynamic balancing machines; gear testing machines; nozzle testing outfits for testing the breaking or opening pressure of compression ignition engine fuel injection nozzles	7½%	Free
90.28.232	- - - Dynamometers for testing the power output of engines and electric motors	7½%	Free
90.28.233	- - - Leather measuring machines; textile yarn and fabric measuring or checking apparatus	7½%	Free
90.28.234	- - - Precision test indicators, not being hand tools, for testing the accuracy of surfaces; micrometers; callipers; clinometers; planimeters; opisometers	7½%	Free

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate

90.28.239	- - - Other..............................	42½%	17½%
90.28.24	- - The non-electrical counterparts of which fall within item 90.22	7½%	Free
90.28.25	- - The non-electrical counterparts of which fall within item 90.23:
90.28.251	- - - Temperature measuring instruments operating from a primary element of the resistance or thermocouple kind, with a measuring element of the slide wire self balancing potentiometer or bridge kind, arranged for display by either or both of the following methods:— (a) by clock dial indicator; (b) by circular chart recorder recording by four separate single recording pen arms or less, (including such goods whether or not capable of the averaging s ummation or difference evaluation of temperatureor heat values)	35%	25%
90.28.259	- - - Other.............................	7½%	Free
90.28.26	- - The non-electrical counterparts of which fall within item 90.24:
90.28.261	- - - Thermostats of a kind commonly used with electrically operated domestic appliances	32½%	15%
90.28.262	- - - Thermostats for use as original components in the assembly or manufacture of vehicles of a kind falling within sub-item 87.01.1, 87.02.1 or 87.03.9	35%	27½%
90.28.263	- - - Thermostats not falling within sub-paragraph 90.28.261 or 90.28.262; goods the non-electrical counterparts of which fall within paragraph 90.24.19	7½%	Free
90.28.264	- - - Chlorination controllers; gauges and controllers for water filtration plant	7½%	Free
90.28.265	- - - Gauges for indicating or recording liquid level in reservoirs, canals, rivers or tanks (other than gauges of a kind used in motor vehicles for indicating the amount of fuel in the fuel tank)	7½%	Free
90.28.266	- - - Gauges of a kind used solely or principally in vehicles	37½%	27½%
90.28.267	- - - Pneumatic devices for the control of temperature, as follows:— (a) resistance thermometer kind, over a temperature range of -18° Celsius to 650° Celsius; (b) thermocouple kind, over a temperature range of -18° Celsius to 1650° Celsius	35%	25%
90.28.268	- - - Flowmeters........................	7½%	Free
90.28.269	- - - Other............................	42½%	17½%
90.28.27	- - The non-electrical counterparts of which fall within item 90.25:
90.28.271	- - - pH meters and rH meters; titrimeters........	42½%	17½%

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate

90.28.272	- - - Gas or smoke analysis apparatus, not being apparatus for analysing CO or CO2	42½%	17½%
90.28.273	- - - Photographic exposure meters............	17½%	Free
90.28.279	- - - Other............................	7½%	Free
90.28.28	- - The non-electrical counterparts of which fall within item 90.27	7½%	Free
90.28.3	- Instruments or apparatus for measuring or detecting alpha, beta, gamma, X-ray, cosmic or similar radiations:
90.28.31	- - Dosimeters and similar apparatus used in radiology for measuring or checking the intensity and penetrating power of X-rays	7½%	Free
90.28.39	- - Other.............................	45%	35%
90.28.9	- Other:
90.28.91	- - Automatic voltage regulators:
90.28.911	- - - Of a kind for use with motor vehicles, for 6 volt or 12 volt systems	52½	45%
90.28.912	- - - Induction voltage regulators not falling within sub-paragraph 90.28.911	12½%	Free
90.28.919	- - - Other............................	7½%	Free
90.28.99	- - Other.............................	40%	22½%
90.29	* Parts or accessories of a kind used solely or principally with goods of a kind falling within item 90.23, 90.24, 90.26, 90.27 or 90.28:
90.29.1	- Of a kind used solely or principally with gas meters of a kind falling within paragraph 90.26.11	32½	10%
90.29.9	- Other..............................	The rate of duty set out in this column in the tariff classification that applies to the highest rated goods with which the goods are suitable for use as a part or accessory	The rate of duty set out in this column in the tariff classification that applies to the highest rated goods with which the goods are suitable for use as a part or accessory

First Schedule—continued

Chapter 91—Clocks and Watches and Parts therefor

Notes

1. In items 91.02 and 91.07, “watch movements” means movements regulated by a balance-wheel and hairspring or by any other system capable of determining intervals of time, not exceeding 12 millimetres in thickness measured with the plate, the bridges and any additional outer plates.

2. Spring-operated or weight-operated motors not fitted, or adapted to be fitted, with escapements do not fall within item 91.07 or 91.08.

3.—(1.) The following goods do not fall within this Chapter:—

(a) parts for general use and similar goods of artificial plastic materials;

(b) weights, clock or watch glasses, watch chains or straps, parts for electrical equipment, ball bearings and bearing balls.

(2.) In item 91.11, “other watch and clock parts” includes watch or clock springs.

4. Movements and other parts suitable for use both in clocks or watches and in other goods, being parts falling within an item in this Chapter, do not fall within any item in another Chapter.

5. Where goods falling within an item in this Chapter are imported with a case, box or similar container, being a case, box or container of a kind in which the goods are normally sold, the case, box or container shall be treated, for the purposes of this Schedule, as forming part of the goods.

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate

91.01	* Pocket-watches, wrist-watches and other watches, including stop-watches:
91.01.1	- Watches specially designed for the use of the blind	Free	Free
91.01.2	- Wrist-watches.........................	In respect of the case—42½%, or, if higher, $0.50 each; in respect of the remainder of the goods—45%	In respect of the case—25%, or, if higher, $0.40 each; in respect of the remainder of the goods—27½%
91.01.9	- Other..............................	7½%	Free
91.02	* Clocks with watch movements (other than clocks falling within item 91.03)	7½%	Free
91.03	* Instrument panel clocks and clocks of a similar kind, for vehicles, aircraft or vessels	7½%	Free
91.04	* Other clocks:
91.04.1	- Master clocks; secondary or slave clocks.......	45%	27½%
91.04.2	- Electrically operated synchronous motor clocks not being master clocks, secondary or slave clocks or marine or similar chronometers	37½%	27½%
91.04.3	- Clocks, not being goods falling within a preceding sub-item of this item, and not being partly of wood	7½%	Free
91.04.9	- Other..............................	45%	20%

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate

91.05	* Time of day recording apparatus; apparatus with clock or watch movement (including secondary movement) or with synchronous motor, for measuring, recording or otherwise indicating intervals of time:
91.05.1	- Pigeon flying timers......................	Free	Free
91.05.2	- Watchmen’s tell-tale clocks.................	7½%	Free
91.05.9	- Other................................	27½%	10%
91.06	* Time switches with clock or watch movement (including secondary movement) or with synchronous motor:
9l.06.1	- Time of day synchronous motor time switches.....	35%	25%
91.06.9	- Other................................	7½%	Free
91.07	* Watch movements (including stop-watch movements), assembled	45%	27½%
91.08	* Clock movements, assembled:
91.08.1	- Of a kind used solely or principally in time of day synchronous motor time switches of a kind falling within sub-item 91.06.1	35%	25%
91.08.2	- Of a kind commonly used in synchronous motor electric clocks of a kind falling within sub-item 91.04.2, not being goods falling within the last preceding sub-item	37½%	27½%
91.08.9	- Other................................	7½%	Free
91.09	* Watch cases and parts for watch cases...........	$0.50 each, or, if higher, 42½%	$0.40 each, or, if higher, 25%
91.10	* Clock cases and cases of a similar kind for other goods falling within this Chapter, and parts therefor	37½%	27½%
91.11	* Other watch and clock parts:
91.11.1	- Jewels, unmounted, imported separately.........	Free	Free
91.11.2	- Of a kind commonly used in goods of a kind falling within sub-item 91.04.2 or 91.06.1, not being goods falling within the last preceding sub-item	35%	25%
91.11.3	- Wrist-watch movement sets.................	45%	27½%
91.11.9	- Other................................	7½%	Free

First Schedule—continued

Chapter 92—Musical Instruments; Sound Recorders and Reproducers; Television Image and Sound Recorders and Reproducers, Magnetic; Parts and Accessories for Such Articles

Notes

1. The following goods do not fall within this Chapter:—

(a) film wholly or partly sensitised for photographic or photo-electric recording and such film exposed, whether or not developed, being film falling within an item in Chapter 37;

(b) parts for general use and similar goods of artificial plastic materials;

(c) microphones, amplifiers, loudspeakers, head-phones, switches, stroboscopes and other accessory instruments, apparatus or equipment falling within an item in Chapter 85 or 90, for use with but not incorporated in or housed in the same cabinet as instruments falling within an item in this Chapter, and sound recorders or reproducers combined with a radio or television receiver falling within item 85.15;

(d) brushes falling within item 96.02;

(e) goods falling within item 97.03;

(f) goods falling within item 99.05 or 99.06;

(g) spools, reels or similar supports.

2.—(1.) Bows and sticks and similar devices used in playing musical instruments of a kind falling within item 92.02 or 92.06 imported with such instruments in numbers normal thereto and intended for use therewith shall, for the purposes of this Schedule, be treated as forming part of the musical instruments.

(2.) Perforated music rolls and gramophone records and the like imported with an instrument shall, for the purposes of this Schedule, be treated as not forming part of the instrument.

3. Where goods falling within an item in this Chapter are imported with a case, box or similar container, being a case, box or container of a kind in which the goods are normally sold, the case, box or container shall be treated, for the purposes of this Schedule, as forming part of the goods.

4. Tape decks that incorporate components, circuitry or electrical wiring associated with audio pre-amplification or amplification do not fall within sub-item 92.11.1.

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate

92.01	* Pianos (including automatic pianos, whether or not with keyboards); harpsichords and other keyboard stringed instruments; harps but not including aeolian harps:
92.01.1	- Pianos (including automatic pianos) whether or not with keyboards	$54.50 each, or, if higher, 40%	$10 each, or, if higher, 17½%
92.01.9	- Other...................................	12½%	Free
92.02	* Other string musical instruments:
92.02.1	- Guitars and instruments of the same class...........	In respect of a case, box or container, if any—45%; in respect of the remainder of the goods—35%	In respect of a case, box or container, if any—32½%; in respect of the remainder of the goods—25%
92.02.9	- Other...................................	7½%	Free
92.03	* Pipe and reed organs, including harmoniums and the like	17½%	5%
92.04	* Accordions, concertinas and similar musical instruments; mouth organs:
92.04.1	- Mouth organs having less than 40 reeds.............	7½%	5%

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
92.04.2	- Accordions, concertinas and similar musical instruments of the piano type	Free	Free
92.04.9	- Other	12½%	Free
92.05	* Other wind musical instruments	In respect of the case, box or container, if any—17½%; in respect of the remainder of the goods—7½%	Free
92.06	* Percussion musical instruments:
92.06.1	- Drums...............................	40%	30%
92.06.9	- Other...............................	17½%	2½%
92.07	* Electro-magnetic, electrostatic, electronic and similar musical instruments:
92.07.1	- Instruments of a kind that have counterparts operated otherwise than by electro-magnetic, electrostatic or electronic devices:
92.07.11	- - Guitars and instruments of the same class.......	In respect of a case, box or container, if any—45%; in respect of the remainder of the goods—35%	In respect of a case, box or container, if any—32½%; in respect of the remainder of the goods—25%
92.07.19	- - Other..............................	The rate of duty set out in this column that would apply to the goods if they were operated otherwise than by electromagnetic, electrostatic or electronic devices	The rate of duty set out in this column that would apply to the goods if they were operated otherwise than by electromagnetic, electrostatic or electronic devices
92.07.9	- Other...............................	7½%	Free
92.08	* Musical instruments not falling within any other item in this Chapter; fairground organs; mechanical street organs; musical boxes; musical saws; mechanical singing birds; decoy calls and effects of all kinds; mouth-blown sound signalling instruments including whistles and boatswains’ pipes:

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rats	Preferential Rate

92.08.1	- Musical boxes not designed for any other use except as ornaments	17½	5%
92.08.2	- Musical boxes, not being goods falling within the last preceding sub-item	The rate of duty set out in this column that would apply to the goods if they did not incorporate a musical box mechanism	The rate of duty set out in this column that would apply to the goods if they did not incorporate a musical box mechanism
92.08.9	- Other..............................	55%	27½%
92.09	* Musical instrument strings	7½%	Free
92.10	* Parts and accessories for musical instruments (other than strings), including perforated music rolls and mechanisms for musical boxes; metronomes, tuning forks and pitch pipes of all kinds:
92.10.1	- Piano keyboards, complete or incomplete......	42½%	17½%
92.10.2	- Metal pipes for pipe organs................	35%	17½%
92.10.3	- Metronomes and pitch pipes...............	17½%	5%
92.10.4	- Piano parts, not being goods falling within a preceding sub-item of this item, as prescribed by by-law; parts and accessories for pipe organs, not being goods falling within a preceding sub-item of this item	27½%	12½%
92.10.5	- Piano parts and accessories, not being goods falling within a preceding sub-item of this item	55%	27½%
92.10.6	- Parts and accessories for drums; necks and bodies for instruments falling within sub-item 92.02.1 or paragraph 92.07.11	40%	30%
92.10.9	- Other..............................	7½%	Free
92.11	* Gramophones, dictating machines and other sound recorders and reproducers, including record-players and tape decks, with or without sound-heads; television image and sound recorders and reproducers, magnetic:
92.11.1	- Dictating machines; basic tape decks with or without sound-heads; video recorders and reproducers, (that is to say, television image and sound recorders and reproducers, magnetic)	7½%	Free
92.11.9	- Other..............................	45%	32½%

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate

92.12	* Gramophone records and other sound or similar recordings; matrices for the production of records, prepared record blanks, film for mechanical sound recording, prepared tapes, wires, strips and like goods of a kind commonly used for sound or similar recording:
92.12.1	- Magnetic tape having a FOB price per square metre not exceeding $1.08	$0.258 per m2	$0.258 per m2, less 10%
92.12.9	- Other	7½%	Free
92.13	* Other parts and accessories for apparatus of a kind falling within item 92.11:
92.13.1	- Styli; pick-up arms as used with record-players or turntable mechanisms and pick-up heads therefor; other parts and accessories of a kind used solely or principally with goods of a kind falling within sub-item 92.11.1	7½%	Free
92.13.9	- Other	45%	32½%

First Schedule—continued

DIVISION XIX.

ARMS AND AMMUNITION; PARTS THEREFOR

Chapter 93—Arms and Ammunition; Parts therefor

Notes

1. The following goods do not fall within this Chapter:—

(a) goods falling within an item in Chapter 36;

(b) parts for general use and similar goods of artificial plastic materials;

(d) telescopic sights and other optical devices suitable for use with arms (other than sights or other devices mounted on a firearm or imported with the firearm on which they are designed to be mounted), being sights and other optical devices falling within an item in Chapter 90;

(e) bows, arrows, fencing foils and toys falling within an item in Chapter 97;

(f) goods falling within item 99.05 or 99.06.

2. In item 93.07, “parts” does not include radio or radar apparatus falling within item 85.15.

3. Where goods falling within an item in this Chapter are imported with cases, boxes or similar containers, being cases, boxes or containers in which the goods are normally sold, the cases, boxes or containers shall, for the purposes of this Schedule, be treated as forming part of the goods.

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate

93.01	* Side-arms and parts therefor and scabbards and sheaths therefor	27½%	12½%
93.02	* Revolvers and pistols, being firearms............	7½%	Free
93.03	* Artillery weapons, machine-guns, sub-machine-guns and other military firearms and projectors (other than revolvers and pistols)	7½%	Free
93.04	* Other firearms (including very light pistols, pistols and revolvers for firing blank ammunition only, line-throwing guns and the like):
93.04.1	- .22 calibre single barrelled rim-fire rifles........	25%	15%
93.04.2	- 12-gauge shotguns having a value not exceeding $213.33 each	25%, or, if lower, $16 each	15%; or, if lower, $16 each, less 10%
93.04.9	- Other................................	7½%	Free
93.05	* Arms of other descriptions, including air, spring and similar pistols, rifles and guns:
93.05.1	- Air or gas operated.......................	7½%	Free
93.05.9	- Other................................	27½%	12½%
93.06	* Parts for arms, including gun barrel blanks, but not including parts for side-arms:
93.06.1	- Gun stocks other than in the rough; sight mounts, other than for military weapons	55%	27½%
93.06.2	- For .22 calibre single barrelled rim-fire rifles or for 12-gauge shotguns, not being goods falling within the last preceding sub-item or gun stocks in the rough	27½%	17½%

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
93.06.9	- Other................................	7½%	Free
93.07	* Bombs, grenades, torpedoes, mines, guided weapons and missiles and similar munitions of war, and parts therefor; ammunition and parts therefor, including cartridge wads; lead shot prepared for ammunition:
93.07.1	- Cartridges, loaded, with or without bullets or shot, other than for military purposes	27½%	10%
93.07.2	- Bullets, shot and slugs.....................	$0.011 per kg	$0,007 per kg
93.07.3	- Metallic rim-fire and shotgun cartridge cases, empty, primed or not, and parts therefor; felt cartridge wads	45%	10%
93.07.9	- Other................................	7½%	Free

First Schedule—continued

DIVISION XX.

MISCELLANEOUS MANUFACTURED ARTICLES

Chapter 94—Furniture and Parts therefor; Bedding, Mattresses, Mattress Supports, Cushions and Similar Stuffed Furnishings

Notes

1. The following goods do not fall within this Chapter:—

(a) pneumatic or water mattresses, pillows or cushions falling within an item in Chapter 39, 40 or 62;

(b) standard lamps, table lamps, wall lamp brackets and other lighting fittings;

(c) articles of stone, ceramic or of any other material used as seats, tables or columns, of a kind used in parks, gardens or vestibules, being articles falling within an item in Chapter 68 or 69;

(d) mirrors designed for placing on the floor or ground, being mirrors falling within item 70.09;

(e) parts for general use and similar goods of artificial plastic materials, and safes falling within item 83.03;

(f) furniture designed as parts for refrigerators falling within item 84.15 and furniture designed for sewing machines and falling within item 84.41;

(g) furniture designed as parts for goods falling within item 85.15;

(h) dentists’ spittoons falling within item 90.17;

(i) goods falling within an item in Chapter 91;

(j) goods falling within item 92.13;

(k) goods falling within item 97.03, 97.04 or 97.05.

2. In item 94.01 or 94.02, “chairs and other seats” and in item 94.02 or 94.03, “furniture” means for the purposes of this Schedule, goods, other than parts, that are designed for placing on the floor or ground, other than—

(a) kitchen cabinets and similar cupboards;

(b) seats and beds; or

3.—(1.) In this Chapter, a reference to parts for goods shall be read as not including a reference to sheets (whether or not cut to shape) of glass (including mirrors) or of marble or other stone, being sheets that are not combined with other parts for the goods.

(2.) Goods falling within item 94.04 do not, when imported separately, fall within item 94.01, 94.02 or 94.03 by reason only of being parts for goods.

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
94.01	* Chairs and other seats (other than those falling within item 94.02), whether or not convertible into beds, and parts therefor:
94.01.1	- Chairs of wood with seats of any material (including chairs of cane with wooden frames), but not including parts therefor	40%, or, if higher, $0.45 each	224 %, or, if higher, $0.25 each
94.01.2	- Vehicle seats; parts for use as original components in the assembly or manufacture of vehicles of a kind falling within sub-item 87.01.1, 87.02.1, 87.03.9 or paragraph 87.14.11	35%	27½%
94.01.3	- Seats for chairs, not being of rattan cane..........	47½%	22½%
94.01.4	- Chairs and other seats, including chairs, lounges and settees without legs, of wicker, bamboo or cane, not being goods falling within a preceding sub-item of this item	35%, or, if higher, $0.65 each	22½%
94.01.9	- Other.................................	42½%	17½%

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
94.02	* Medical, dental, surgical or veterinary furniture; dentists’ and similar chairs with mechanical elevating, rotating or reclining movements; parts for such goods:
94.02.1	- Dentists’ chairs and parts therefor..........	7½%	Free
94.02.2	- Hairdressers’ chairs; opticians’ chairs.......	$100 each, less 30%; or, if higher, 7½%	$100 each, less 40%
94.02.9	- Other.............................	42½%	17½%
94.03	* Other furniture and parts therefor:
94.03.1	- Traymobiles, tea trolleys and the like, and parts therefor	47½%	22½%
94.03.2	- Smoking requisites and parts therefor........	35%	20%
94.03.9	- Other.............................	42½%	17½%
94.04	* Mattress supports; articles of bedding or similar furnishing fitted with springs or stuffed or internally fitted with any material or of expanded, foam or sponge rubber or expanded, foam or sponge artificial plastic material, whether or not covered:
94.04.1	- Quilts, eiderdowns and the like, stuffed with feathers or down	57½%	30%
94.04.2	- Cushions not containing wool; quilts, eiderdowns and the like, not containing wool, not being goods falling within the last preceding sub-item	35%	17½%
94.04.3	- Seats for vehicles.....................	35%	27½%
94.04.9	- Other.............................	42½%	17½%

First Schedule—continued

Chapter 95—Articles and Manufactures of Carving or Moulding Material

Note

The following goods do not fall within this Chapter:—

(a) goods falling within an item in Chapter 66;

(b) goods falling within item 67.05;

(d) goods falling within an item in Chapter 82, with handles or other parts of carving or moulding materials, other than handles or other parts of those goods imported separately;

(e) goods falling within an item in Chapter 90;

(f) goods falling within an item in Chapter 91;

(g) goods falling within an item in Chapter 92;

(h) goods falling within an item in Chapter 93;

(i) goods falling within an item in Chapter 94;

(j) goods falling within an item in Chapter 96;

(k) goods falling within an item in Chapter 97;

(l) goods falling within an item in Chapter 98;

(m) collectors’ pieces or antiques falling within an item in Chapter 99.

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
95.01	* Worked tortoise-shell and goods made of tortoise-shell	45%	27½%
95.02	* Worked mother of pearl and goods made of mother of pearl	45%	27½%
95.03	* Worked ivory and goods made of ivory..........	45%	27½%
95.04	* Worked bone (excluding whalebone) and goods made of bone (excluding whalebone)	45%	27½%
95.05	* Worked horn, coral (whether natural or agglomerated) and other animal carving material, and goods made of horn, coral (whether natural or agglomerated) or of other animal carving material:
95.05.1	- Unset cameos and intaglios................	Free	Free
95.05.9	- Other...............................	45%	27½%
95.06	* Worked vegetable carving material and goods made of vegetable carving material	45%	27½%
95.07	* Worked jet (including mineral substitutes for jet), amber, meerschaum, agglomerated amber and agglomerated meerschaum, and goods made of those substances	45%	27½%
95.08	* Moulded or carved goods made of wax, of stearin, of natural gums or natural resins or of modelling pastes, and other moulded or carved goods not falling within any other item; worked, unhardened gelatin (other than gelatin falling within item 35.03) and goods made of unhardened gelatin:
95.08.1	- Empty gelatin capsules...................	Free	Free
95.08.9	- Other...............................	45%	27½%

First Schedule—continued

Chapter 96—Brooms, Brushes, Feather Dusters, Powder-Puffs and Sieves

Notes

1. The following goods do not fall within this Chapter:—

(a) goods falling within an item in Chapter 71;

(b) brushes of a kind specialised for use in dentistry or for medical, surgical or veterinary purposes, being brushes falling within item 90.17;

2. In item 96.03, “prepared knots and tufts for broom or brush making” means unmounted knots and tufts of animal hair, vegetable fibre or other material, that are ready for incorporation without division in brooms or brushes, or that require only gluing or coating the butts, trimming to shape at the top, or other minor processing to render them ready for such incorporation.

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
96.01	* Brooms and brushes, consisting of twigs or other vegetable materials simply bound together and not mounted in a head, with or without handles	45%	20%
96.02	* Other brooms and brushes (including brushes of a kind used as parts for machines); paint rollers; squeegees (other than roller squeegees) and mops:
96.02.1	- Brushes of a kind ordinarily used for brush-work in schools; artists’ brushes (including writers and liners) other than brushes of hog hair	12½%	Free
96.02.2	- Hair brushes and cloth brushes..............	35%, or, if higher, $0.65 per doz	17½%, or, if higher, $0.30 per doz
96.02.3	- Tooth brushes, scrubbing brushes, paint brushes and varnish brushes	35%, or, if higher, $0.35 per doz	17½%, or, if higher, $0.15 per doz
96.02.4	- Nail brushes..........................	35%, or, if higher, $0,175 per doz	17½%, or, if higher, $0.10 per doz
96.02.5	- Brushes, not being goods falling within a preceding sub-item of this item	35%	17½%
96.02.9	- Other..............................	45%	20%
96.03	* Prepared knots and tufts for broom or brush making.	35%	17½%
96.04	* Feather dusters.........................	45%	27½%
96.05	* Powder-puffs and pads for applying cosmetics or toilet preparations, of any material	42½%	20%
96.06	* Hand sieves and hand riddles, of any material.....	55%	27½%

First Schedule—continued

Chapter 97—Toys, Games and Sports Requisites; Parts therefor

Notes

1. The following goods do not fall within this Chapter:—

(a) goods falling within item 34.06;

(b) goods falling within item 36.05;

(c) yarns, monofil, cords, gut and the like for fishing, cut to length but not made up into fishing lines, falling within an item in Chapter 39, item 42.06 or an item in Division XI;

(d) goods falling within item 42.02 or 43.03;

(e) sports clothing and fancy dress, of textiles, being clothing or dress falling within an item in Chapter 60 or 61;

(f) textile flags or bunting, and sails for boats or land craft, falling within an item in Chapter 62;

(g) sports footwear (other than skating boots with skates attached), cricket pads, shin-guards and the like falling within an item in Chapter 64 and sports headgear falling within an item in Chapter 65;

(h) goods falling within item 66.02 and parts therefor falling within item 66.03;

(i) unmounted glass eyes for dolls or other toys, falling within item 70.19;

(j) parts for general use and similar goods of artificial plastic materials;

(k) goods falling within item 83.11;

(l) goods (other than bobsleighs, toboggans or the like) falling within an item in Division XVII;

(m) children’s cycles that—

(i) are fitted with ball bearings;

(ii) are in the normal form of adults’ cycles; and

(iii) fall within item 87.10;

(n) goods falling within an item in Chapter 89 and their means of propulsion;

(o) spectacles, goggles and the like, for sports and outdoor games, being spectacles, goggles or the like falling within item 90.04;

(p) decoy calls and effects and whistles falling within item 92.08;

(q) goods falling within an item in Chapter 93;

(r) racket strings, tents and other camping goods and gloves.

2. Goods shall not be deemed not to fall within an item in this Chapter by reason only that pearls, precious or semi-precious stones (whether natural, synthetic or reconstructed), precious metals or rolled precious metals constitute a minor constituent of the goods.

3. In item 97.02, “dolls” means such articles as are representations of human beings.

4. Unless the contrary intention appears, parts and accessories that are of a kind used solely or principally with goods of a kind falling within an item in this Chapter shall, for the purposes of this Schedule, be treated as if they were goods of that kind.

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
97.01	* Wheeled toys designed to be ridden by children; dolls’ prams and dolls’ push chairs:
97.01.1	- Bicycles, tricycles and quadricycles...........	52½%	20%
97.01.2	- Saddles and parts for saddles and parts and accessories of leather or rubber being goods for bicycles, tricycles and quadricycles	40%	30%
97.01.3	- Parts and accessories for bicycles, tricycles and quadricycles, not being goods falling within a preceding sub-item of this item	7½%	Free
97.01.9	- Other...............................	45%	17½%
97.02	* Dolls................................	45%	17½%

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
97.03	* Other toys; working models of a kind used for recreational purposes:
97.03.1	- Books...............................	Free	Free
97.03.2	- Radio receivers; radio remote control apparatus...	45%	27½%
97.03.3	- Microscopes...........................	7½%	Free
97.03.9	- Other...............................	45%	17½%
97.04	* Equipment for parlour, table and funfair games for adults or children (including billiards tables, pin tables and table-tennis requisites):
97.04.1	- Playing cards in packs....................	$1.80 per doz packs	$1.50 per doz packs
97.04.2	- Playing cards, not being goods falling within the last preceding sub-item	$0.40 per gross of cards	$0.333 per gross of cards
97.04.9	- Other...............................	55%	17½%
97.05	* Carnival articles; entertainment articles (including conjuring tricks and novelty jokes); Christmas tree decorations and similar articles for Christmas festivities (including artificial Christmas trees, Christmas stockings, imitation yule logs, Nativity scenes and figures therefor)	30%	20%
97.06	* Appliances, apparatus, accessories and requisites for gymnastics or athletics, or for sports and outdoor games (other than goods falling within item 97.04):
97.06.1	- Cricket balls and cricket bats; fencing foils and masks; leather cases for inflatable balls	42½%	20%
97.06.2	- Coir mats............................	30%	17½%
97.06.9	- Other...............................	55%	17½%
97.07	* Fish-hooks, line fishing rods and tackle; fish landing nets and butterfly nets; decoy birds, lark mirrors and similar hunting or shooting requisites:
97.07.1	- Fish-hooks............................	10%	Free
97.07.9	- Other...............................	55%	17½%
97.08	* Roundabouts, swings, shooting galleries and other fairground amusements; travelling circuses, travelling menageries and travelling theatres	55%	27½%

First Schedule—continued

Chapter 98—Miscellaneous Manufactured Articles

Notes

1. The following goods do not fall within this Chapter:—

(a) eyebrow and other cosmetic pencils;

(b) goods described in item 98.01 or 98.12, made wholly or partly of precious metal or rolled precious metal (other than goods in which precious metal or rolled precious metal is present as a minor constituent) or containing pearls or precious or semi-precious stones (whether natural, synthetic of reconstructed);

(d) mathematical drawing pens falling within item 90.16;

(e) toys falling within an item in Chapter 97.

2. Subject to note 1 to this Chapter, goods shall not be deemed not to fall within an item in this Chapter by reason only that they are composed wholly or partly of precious metal or rolled precious metal or of pearls or precious or semi-precious stones (whether natural, synthetic or reconstructed).

3. Where goods falling within an item in this Chapter are imported with a case, box or similar container, being a case, box or container in which the goods are normally sold, the case, box or container shall, for the purposes of this Schedule, be treated as forming part of the goods.

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
98.01	* Buttons and button moulds, studs, cuff-links and press-fasteners (including snap-fasteners and press-studs); blanks and parts for such goods:
98.01.1	- Buttons and button moulds, and parts and blanks therefor:
98.01.11	- - Of casein or of synthetic materials; of imitation pearl shell or imitation trochus shell	An amount per gross being the product of $0.012 and the number (disregarding any fraction) obtained by dividing the maximum transverse diameter of the goods in mm by 0.635	An amount per gross being the product of $0.012 and the number (disregarding any fraction) obtained by dividing the maximum transverse diameter of the goods in mm by 0.635, less 12½%
98.01.12	- - Of vegetable ivory (including corozo and dom-nut), animal shell, bone, horn or ivory	22½%	10%
98.01.19	- - Of other materials......................	35%	22½%
98.01.2	- Press-fasteners (including snap-fasteners and press-studs) and parts and blanks therefor:
98.01.21	- - Two-piece sew-on kind as ordinarily used with apparel, and parts and blanks therefor	7½%	Free
98.01.29	- - Other..............................	30%	20%
98.01.9	- Other...............................	45%	27½%

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
98.02	* Slide fasteners and parts therefor:
98.02.1	- Slide fasteners with or without gliders.........	17½%; or, if higher, $0.0024 per cm or part thereof of the length of the fastener, less 22½% of the FOB price	10%; or, if higher, $0.0024 per cm or part thereof of the length of the fastener, less 60% of the FOB price
98.02.2	- Sides comprising interlocking media mounted on tape or other material	17½%; or, if higher, $0.0008 per cm or part thereof of the length of the side, less 22½% of the FOB price	10%; or, if higher, $0.0008 per cm or part thereof of the length of the side, less 60% of the FOB price
98.02.3	- Parts, not being goods falling within a preceding sub-item of this item	47½%	10%
98.03	* Fountain pens, stylograph pens and pencils (including ball point pens and pencils) and other pens, pen-holders, pencil-holders and similar holders, propelling pencils and sliding pencils; parts and fittings therefor not falling within item 98.04 or 98.05:
98.03.1	- Pen and pencil sets for school use............	30%	10%
98.03.2	- Pen and pencil sets, not being goods falling within the last preceding sub-item; fountain pens in fancy boxes; propelling pencils and sliding pencils other than clutch pencils of a kind commonly used by draftsmen, architects or engineers, including parts and fittings of a kind used solely or principally therewith	40%	22½%
98.03.3	- Ball point pens and ball point pencils, complete...	22½%, or, if higher, $0.20 per doz	12½%; or, if higher, $0.20 per doz, less 10%
98.03.4	- Ball point pens and ball point pencils, without the refill; assembled refills	22½%, or, if higher, $0.10 per doz	12½%; or, if higher, $0.10 per doz, less 10%
98.03.5	- Parts and fittings of a kind used solely or principally with ball point pens or ball point pencils, not being goods falling within a preceding sub-item of this item	22½%	12½%
98.03.9	- Other...............................	12½%	Free
98.04	* Pen nibs and nib points....................	12½%	Free

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
98.05	* Pencils (other than pencils falling within item 98.03), pencil leads, slate pencils, crayons and pastels, drawing charcoals and writing and drawing chalks; tailors’ and billiards chalks:
98.05.1	- Pencils other than slate pencils...............	25%	15%
98.05.2	- School chalks..........................	15%	Free
98.05.9	- Other...............................	7½%	Free
98.06	* Slates and boards, with writing or drawing surfaces, whether framed or not	47½%	22½%
98.07	* Date, sealing or numbering stamps, and the like (including devices for printing or embossing labels), designed for operating in the hand; hand-operated composing sticks and hand printing sets incorporating such composing sticks	45%	17½%
98.08	* Typewriter and similar ribbons, whether or not on spools; ink-pads, with or without boxes:
98.08.1	- Typewriter and similar ribbons of textile material; ink-pads	42½%	20%
98.08.9	- Other...............................	27½%	17½%
98.09	* Sealing wax (including bottle-sealing wax) in sticks, cakes or similar forms; copying pastes with a basis of gelatin, whether or not on a paper or textile backing	47½%	22½%
98.10	* Mechanical lighters and similar lighters, including chemical and electrical lighters, and parts therefor, but not flints or wicks:
98.10.1	- Cigarette, cigar and pipe lighters and parts therefor.	35%	20%
98.10.9	- Other...............................	42½%	17½%
98.11	* Smoking pipes; pipe bowls, stems and other parts for smoking pipes (including roughly shaped blocks of wood or root); cigar and cigarette holders and parts therefor:
98.11.1	- Smoking pipes wholly of clay..............	$0.20 per gross	$0.10 per gross
98.11.9	- Other...............................	35%	20%
98.12	* Combs, hair-slides and the like:
98.12.1	- Combs not being of an ornamental character or of a kind designed for personal adornment	17½%	Free
98.12.9	- Other...............................	45%	27½%
98.13	* Corset busks and similar supports for articles of apparel or clothing accessories	52½%	22½%
98.14	* Scent and similar sprays of a kind used for toilet purposes, and mounts and heads therefor	27½%	10%

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
98.15	* Vacuum flasks and other vacuum vessels, complete with cases; parts therefor, other than glass inners	45%	22½%
98.16	* Tailors’ dummies and other lay figures; automata and other animated displays of a kind used for shop window dressing:
98.16.1	- Tailors’ dummies......................	7½%	Free
98.16.2	- Automata and other animated displays of a kind used for shop window dressing	55%	27½%
98.16.9	- Other..............................	42½%	17½%

First Schedule—continued

DIVISION XXI.

WORKS OF ART, COLLECTORS’ PIECES, AND ANTIQUES

Chapter 99—Works of Art, Collectors’ Pieces, and Antiques

Notes

1 The following goods do not fall within this Chapter:—

(a) goods falling within item 49.07;

(b) theatrical scenery, studio back-cloths and the like, of painted canvas and falling within item 59.12;

2. Goods do not fall within item 99.02 unless they are impressions, produced directly, in black and white or in colour, of one or of several plates wholly executed by hand by the artist in any material and by any process other than a mechanical or photo-mechanical process.

3. Mass-produced reproductions or works of conventional craftsmanship of a commercial character do not fall within item 99.03.

4.—(1.) Goods falling within an item in this Chapter do not fall within any other item in this Schedule.

(2.) Goods falling within an item in this Chapter that precedes item 99.06 do not fall within item 99.06.

5. Frames around paintings, drawings, pastels, engravings, prints or lithographs that are of a kind and value normal to the goods framed shall, for the purposes of this Schedule, be treated as forming part of those goods.

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
99.01	* Paintings, drawings and pastels, executed entirely by hand (other than drawings falling within item 49.06 or hand-painted or hand-decorated manufactured goods):
99.01.1	- Having a value exceeding $50 each; executed by Australian citizens resident abroad for a period not exceeding 7 years; not intended for sale or trade, being goods that, at a time when the importer was resident in Australia, became the property of the importer under the will, or by reason of the intestacy, of a deceased person or by gift	Free	Free
99.01.9	- Other...............................	$5 each	$4 each
99.02	* Original engravings, prints and lithographs.......	Free	Free
99.03	* Original sculptures and statuary, in any material....	Free	Free
99.04	* Postage, revenue and similar stamps (including stamp-postmarks and franked envelopes, letter-cards and the like) not falling within item 49.07:
99.04.1	- Put up for retail sale.....................	30%	12½%
99.04.9	- Other...............................	Free	Free
99.05	* Collections and collectors’ pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, paleontological, ethnographic or numismatic interest	Free	Free
99.06	* Antiques that are, in the opinion of the Minister, of an age exceeding 100 years	Free	Free”.

First Schedule—continued

AMENDMENTS OF PART I. OF THE SECOND SCHEDULE

1. Omit items 14 and 15, insert the following items:—

“14	Vessels for temporary operation in Australian waters being the property of a person who is visiting Australia, as prescribed by by-law	Free	Free
15	Passengers’ personal effects, furniture or household goods, as prescribed by by-law; goods, as prescribed by by-law, imported by passengers or members of the crew of ships or aircraft; goods, as prescribed by by-law, brought into, or sent to, Australia by such members of the Defence Force stationed outside Australia as are prescribed by by-law	Free	Free”.

2. In item 16 omit “item 14 or”.

3. After item 20, insert the following item:—

“21

Whaling, trawling and other fishing vessels, not exceeding 200 tons gross register, as prescribed by by-law, being vessels a suitable equivalent of which that is the manufacture of Australia is not reasonably available

Free

Free”.

4. Omit item 46, insert the following item:—

“46

Goods that, in the opinion of the Minister, are hand-made traditional products of cottage industries of a country that, at the time the goods are entered for home consumption, is a less developed country, as follows:—

(1) animal and furskin rugs falling within item 43.03 in the First Schedule;

(2) assegais, spears, battle-axes, kris, kukris and the like, being goods of a kind falling within item 93.01 in the First Schedule;

(3) buttons, of wood, bamboo or other natural vegetable substances;

(4) ceramic floor and wall tiles, whether or not glazed or decorated;

(5) clogs and other footwear with wooden soles, other than of the lace-up or button-up type or with expanding uppers;

(6) coconut-shell ware, carved, inlaid or decorated;

(7) combs, hair slides and the like, of vegetable materials, being goods falling within item 98.12 in the First Schedule;

(8) curtains trimmed with stuffed quilting;

(9) earthenware articles falling within sub-item 69.13.1 in the First Schedule;

(10) embroidered boots made of sheepskin leather, handmade;

(11) embroidered jackets made of sheepskin leather or of hand-woven textile fabrics, hand-made;

(12) embroidered textiles, being—

(i) tapestries falling within item 58.03 in the First Schedule, not being wool; and

(ii) badges, emblems or the like falling within sub-item 58.10.9 in the First Schedule;

(13) fancy coats made from hand-woven materials, sometimes known as “Cotorinas”;

(14) fans, handscreens and other goods falling within item 67.05 in the First Schedule;

(15) glass panels, having designs thereon executed by hand, of a kind used in pendant or bracket lampware;

(16) glassware, hand-made;

(17) hand-embroidered scarves, kerchiefs, handkerchiefs, tablecloths and like articles, the length and breadth of which each do not exceed 1 metre, made of hand-woven fabrics of or containing 50% or more by weight of cotton, wool or cotton and wool;

Free

Free”.

First Schedule—continued

46 continued

(18) hand-loom textile fabrics of cotton, or in chief part by weight of cotton, weighing more than 203 grams per square metre, having designs produced by broche threads or yarns, falling within paragraph 55.09.69 or paragraph 58.05.39 in the First Schedule;

(19) hand-made articles made from hand-woven textile fabric being articles of a kind falling within sub-item 42.02.9 in the First Schedule;

(20) hand-made articles made from hand-woven textile fabric, embroidered and decorated with sequins in the form of glass mirrors;

(21) hand-made products of a kind falling within item 48.14, sub-item 48.15.9 or sub-item 48.18.1 in the First Schedule;

(22) hand-woven bedspreads and bedcovers containing 50% or more by weight of cotton;

(23) hand-woven table napery of cotton, or in chief part by weight of cotton, being napery falling within sub-item 62.02.9 in the First Schedule;

(24) horn ware, ivory ware or shell ware, being goods that are carved or inlaid;

(25) imitation jewellery, falling within item 71.16 in the First Schedule, being necklaces, bracelets or anklets, consisting essentially of hand-made beads other than of artificial plastic materials;

(26) imitation jewellery, falling within item 71.16 in the First Schedule, being goods made up from naturally occurring products or materials, including those with metal fittings and similar goods that if conforming to paragraph (b) (ii) to note 10 to Chapter 71 would fall within item 71.16 in the First Schedule;

(27) kites;

(28) lace articles made from hand-made lace;

(29) lace in the piece, in strips or in motifs;

(30) lacquer ware;

(31) leather sandals of a kind fastened to the foot by means of thongs or lacings of leather, having a value for duty not less than $0.90 per pair, but not including fashion footwear;

(32) leather ware, decorated;

(33) metal ware that is—

(i) beaten;

(ii) carved;

(iii) chased;

(iv) enamelled;

(v) filigreed;

(vi) inlaid; or

(vii) moulded;

(34) onyx ware, carved or inlaid, being goods falling within item 71.15 in the First Schedule;

(35) ornaments made from cloves;

(36) outer garments, hand-made from hand-woven cotton fabrics;

(37) paintings executed by hand on bark, falling within sub-item 99.01.9 in the First Schedule;

(38) paintings executed by hand on silk scrolls;

(39) papier mâché ware, decorated;

(40) plaques, textile;

(41) ponchos;

(42) pottery, decorated;

(43) quilts and other quilted textile articles, stuffed, not being articles of apparel of any kind;

(44) random-dyed textile fabrics, being fabrics in the piece that—

(i) have been dyed by the Batik tie dye or similar process;

(ii) weigh less than 203 grams per square metre; and

(iii) are made of vegetable fibres;

(45) pictorial reproductions known as rubbings;

First Schedule—continued

46 continued

(46) shopping bags and similar carrying nets of a type falling within item 59.05 or 59.06 in the First Schedule;

(47) shopping bags made of vegetable fibres other than of cotton or linen;

(48) skirts of grass or like vegetable materials of a kind known as hula skirts;

(49) stone ware, carved, inlaid or ornamental;

(50) table mats, place mats, coasters and the like, the essential character of which is derived from vegetable fibres other than cotton or linen;

(51) textile fabrics, of cotton or in chief part by weight of cotton, weighing less than 203 grams per square metre, not being fabrics to which sub-paragraph 55.09.529 in the First Schedule applies;

(52) textile fabrics, of silk or in chief part by weight of silk, not printed;

(53) ties, string sometimes known as “Bolos”;

(54) tunics, blouses or shirts, made from hand-woven fabrics of cotton and having embroidery or printed designs thereon;

(55) unframed hand-made pictures made otherwise than by the use of ink or other pigmented media, being pictures falling within sub-paragraph 49.11.992 in the First Schedule;

(56) wood work, carved or inlaid;

(57) woven, braided, knitted or plaited articles being goods falling within sub-item 46.02.9, sub-item 46.03.2 (other than baskets, panniers, hampers or the like of wicker, bamboo and cane), sub-item 46.03.3 (being travel goods, handbags, purses, shopping bags and the like, spectacle cases, cigar, cigarette and smoking pipe cases only) or sub-item 46.03.9 in the First Schedule

AMENDMENTS OF PART II. OF THE SECOND SCHEDULE

1. Omit—
“29.25.9	Goods other than urea”.
2. Omit—
“31.02.1	Goods other than ammonium sulphate”,
insert—
“31.02.1	Goods other than ammonium sulphate or urea”.
3. Omit—
“73.14.2	”.
4. Omit—
“84.06.91	Goods other than diesel or other heavy fuel (compression ignition) engines exceeding 70 brake horsepower”,
insert—
“84.06.91	Goods other than diesel or other heavy fuel (compression ignition) engines having a power exceeding 52 kilowatts”.
5. Omit—
“84.47.611	”.
84.47.619
84.47.621
84.47.629
84.47.631
84.47.639
84.47.69
insert—
“84.47.211	”.
84.47.219
84.47.221
84.47.229
84.47.231
84.47.239
84.47.29

First Schedule—continued

6. Omit—	”.
“84.52.1
84.52.9
84.53
insert—
“84.52.1
84.53.9	Cathode ray tubes imported separately”.

AMENDMENTS OF PART IV. OF THE SECOND SCHEDULE

1. Omit—
“33.06.9	”.
insert—
“33.06.99	”.
2. Omit—
“84.15.1	Goods other than refrigerators of less than 7 cubic feet gross internal capacity”.
insert—
“84.15.1	Goods other than refrigerators of less than 198 cubic decimetres gross internal capacity”.
3. Omit—
“ 89.01.99	Warships”.
insert—
“89.01.9	Warships; vessels for temporary operation in Australian waters”.

AMENDMENT OF PART V. OF THE SECOND SCHEDULE

Omit—
“39.01.4	Goods other than planar forms of the unsaturated polyester type”.
insert—
“39.01.49	Goods other than planar forms of the unsaturated polyester type”.

AMENDMENTS OF PART II. OF THE THIRD SCHEDULE

1. Omit—
	“Sub-item 90.14.3	”.
insert—
	“Sub-item 90.14.2	”.
2. Omit—
	“Sub-item 90.19.9	”.
insert—
	“Sub-item 90.19.2	”.

AMENDMENT OF PART IV. OF THE THIRD SCHEDULE

Omit—
“Sub-paragraph	84.47.611	”.
Sub-paragraph	84.47.621
Sub-paragraph	84.47.631
Paragraph	84.47.69
Item	89.05
insert—
“Sub-paragraph	84.47.211	”.
Sub-paragraph	84.47.221
Sub-paragraph	84.47.231
Paragraph	84.47.29

AMENDMENT OF THE FOURTH SCHEDULE

Omit items 1 to 59 (inclusive), insert the following items:—

“1	Sub-item 27.07.5	Phenol....................	$325 per t	..	90% of SVD
2	Sub-item 28.40.1	triSodium orthophosphate.......	$162 per t	..	90% of SVD
3	Sub-item 29.02.1	o-Dichlorobenzene............	$241 per t	..	90% of SVD

First Schedule—continued

4	Sub-item 29.02.1	p-Dichlorobenzene........	$418 per t	..	90% of SVD
5	Sub-item 29.04.3	Isooctyl alcohol; 2-ethylhexanol	..	$305 per t	90% of TSVD
6	Sub-item 29.04.4	n-Butyl alcohol...........	$280 per t	..	90% of SVD
7	Sub-item 29.04.4	Ethanediol..............	$276 per t	..	90% of SVD
8	Sub-item 29.04.4	Sorbitol in aqueous solution..	$344 per t	..	90% of SVD
9	Sub-item 29.06.1	Phenol.................	$325 per t	..	90% of SVD
10	Sub-item 29.06.1	2,2-Di (p-hydroxyphenyl) propane	$630 per t	..	90% of SVD
11	Sub-item 29.08.1	Diethylene glycol.........	$315 per t	..	90% of SVD
12	Sub-item 29.08.1	Triethylene glycol.........	$423 per t	..	90% of SVD
13	Sub-item 29.14.2	n-Butyl acetate...........	$295 per t	..	90% of SVD
14	Sub-item 29.15.1	Esters of phthalic acid, other than diethyl phthalate or dimethyl phthalate; esters of isophthalic acid; esters of phthalic acid and isophthalic acid	$394 per t	..	90% of SVD
15	Sub-item 29.16.2	2,4-Dichlorophenoxyacetic acid, its salts and esters	$802 per t	..	90% of SVD
16	Sub-item 29.16.2	Esters of phthalic acid; esters of isophthalic acid; esters of phthalic acid and isophthalic acid	$394 per t	..	90% of SVD
17	Sub-item 29.23.1	Triethanolamine..........	$453 per t	..	90% of SVD
18	Sub-item 38.11.3	Goods wholly of or with a basis of o-dichlorobenzene	$241 per t	..	90% of SVD
19	Sub-item 38.11.3	Goods wholly of or with a basis of p-dichlorobenzene	$418 per t	..	90% of SVD
20	Sub-item 38.11.3	Goods wholly of or with a basis of 2,4-dicblorophenoxyacetic acid or its salts or esters	$802 per t	..	90% of SVD
21	Sub-item 38.19.4	Goods other than goods with a basis of diethyl phthalate, dimethyl phthalate, or diethyl phthalate and dimethyl phthalate	$394 per t	..	90% of SVD
22	Sub-item 38.19.7	Mixed ethanolamines.......	$453 per t	..	90% of SVD
23	Paragraph 39.02.12	Polyethylene having a density at 23°C of not less than 0.941 gram per milliliter	$472 per t	..	90% of SVD
24	Paragraph 39.02.13	Polyethylene having a density at 23°C of less than 0.941 gram per millilitre; goods of vinyl chloride polymers and copolymers	$325 per t	..	90% of SVD

First Schedule—continued

25	Paragraph 39.02.13	Polymerisation and copolymerisation products of the styrene type that contain an expanding agent	$650 per t	..	90% of SVD
26	Paragraph 39.02.13	Polymerisation and copolymerisation products of the styrene type (other than goods that contain an expanding agent) being styrene-rubber copolymers or mixtures of polystyrene and rubber but not including acrylonitrile-butadiene-styrene copolymers	$512 per t	..	90% of SVD
27	Paragraph 39.02.13	Polymerisation and copolymerisation products of the styrene type (other than goods that contain an expanding agent) not being styrene-rubber copolymers, mixtures of polystyrene and rubber, or acrylonitrile-butadiene-styrene copolymers	$374 per t	..	90% of SVD
28	Paragraph 39.02.13	Polymerisation products of the propylene type, not compounded or not further compounded than by the addition of stabilisers of a kind used solely for the purpose of preserving the goods	..	$512 per t	90 %of TSVD
29	Paragraph 39.02.13	Polymerisation products of the propylene type, compounded otherwise than by the addition of stabilisers of a kind used solely for the purpose of preserving the goods; copolymerisation products of the propylene type	..	$566 per t	90% of TSVD
30	Paragraph 40.01.21	Goods with a basis of polybutadiene, oil extended	$467 per t	..	90% of SVD
31	Paragraph 40.01.21	Goods with a basis of polybutadiene, other than oil extended	$566 per t	..	90% of SVD
32	Paragraph 40.01.21	Goods (other than goods with a basis of polybutadiene), oil extended	$413 per t	..	90% of SVD
33	Paragraph 40.01.21	Goods (other than goods with a basis of polybutadiene), other than oil extended	$512 per t	..	90% of SVD
34	Paragraph 40.02.31	Goods with a basis of polybutadiene, oil extended	$467 per t	..	90% of SVD
35	Paragraph 40.02.31	Goods with a basis of polybutadiene, other than oil extended	$566 per t	..	90% of SVD
36	Paragraph 40.02.31	Goods (other than goods with a basis of polybutadiene), oil extended	$413 per t	..	90% of SVD
37	Paragraph 40.02.31	Goods (other than goods with a basis of polybutadiene), other than oil extended	$512 per t	..	90% of SVD
38	Paragraph 40.02.39	Goods with a basis of polybutadiene, oil extended	$423 per t	..	90% of SVD
39	Paragraph 40.02.39	Goods with a basis of polybutadiene, other than oil extended	$502 per t	..	90% of SVD

First Schedule—continued

40	Paragraph 40.02.39	Goods (other than goods with a basis of polybutadiene), oil extended	$384 per t	..	90% of SVD
41	Paragraph 40.02.39	Goods (other than goods with a basis of polybutadiene), other than oil extended	$467 per t	..	90% of SVD
42	Paragraph 40.05.31	Goods with a basis of polybutadiene, containing 30% or more by weight of carbon black, oil extended	$433 per t	..	90% of SVD
43	Paragraph 40.05.31	Goods with a basis of polybutadiene, containing less than 30% by weight of carbon black, oil extended	$467 per t	..	90% of SVD
44	Paragraph 40.05.31	Goods with a basis of polybutadiene, containing 30% or more by weight of carbon black, other than oil extended	$527 per t	..	90% of SVD
45	Paragraph 40.05.31	Goods with a basis of polybutadiene, containing less than 30% by weight of carbon black, other than oil extended	$566 per t	..	90% of SVD
46	Paragraph 40.05.31	Goods (other than goods with a basis of polybutadiene) containing 30% or more by weight of carbon black, oil extended	$384 per t	..	90% of SVD
47	Paragraph 40.05.31	Goods (other than goods with a basis of polybutadiene) containing less than 30% by weight of carbon black, oil extended	$413 per t	..	90% of SVD
48	Paragraph 40.05.31	Goods (other than goods with a basis of polybutadiene) containing 30% or more by weight of carbon black, other than oil extended	$477 per t	..	90% of SVD
49	Paragraph 40.05.31	Goods (other than goods with a basis of polybutadiene) containing less than 30% by weight of carbon black, other than oil extended	$512 per t	..	90% of SVD
50	Paragraph 40.05.39	Goods with a basis of polybutadiene that— (a) are oil extended; and (b) contain, by weight, more than thirty parts of material (other than rubber or oil) per one hundred parts of rubber calculated by reference to the dry weight of rubber in the goods	$389 per t	..	90% of SVD
51	Paragraph 40.05.39	Goods with a basis of polybutadiene that— (a) are oil extended; and (b) contain, by weight, thirty parts or less of material (other than rubber or oil) per one hundred parts of rubber calculated by reference to the dry weight of rubber in the goods	$423 per t	..	90% of SVD

First Schedule—continued

52	Paragraph 40.05.39	Goods with a basis of polybutadiene that— (a) are not oil extended; and (b) contain, by weight, more than thirty parts of material (other than rubber or oil) per one hundred parts of rubber calculated by reference to the dry weight of rubber in the goods	$463 per t	..	90% of SVD
53	Paragraph 40.05.39	Goods with a basis of polybutadiene that— (a) are not oil extended; and (b) contain, by weight, thirty parts or less of material (other than rubber or oil) per one hundred parts of rubber calculated by reference to the dry weight of rubber in the goods	$502 per t	..	90% of SVD
54	Paragraph 40.05.39	Goods (other than goods with a basis of polybutadiene) that— (a) are oil extended; and (b) contain, by weight, more than thirty parts of material (other than rubber or oil) per one hundred parts of rubber calculated by reference to the dry weight of rubber in the goods	$354 per t	..	90% of SVD
55	Paragraph 40.05.39	Goods (other than goods with a basis of polybutadiene) that— (a) are oil extended; and (b) contain, by weight, thirty parts or less of material (other than rubber or oil) per one hundred parts of rubber calculated by reference to the dry weight of rubber in the goods	$384 per t	..	90% of SVD
56	Paragraph 40.05.39	Goods (other than goods with a basis of polybutadiene) that— (a) are not oil extended; and (b) contain, by weight, more than thirty parts of material (other than rubber or oil) per one hundred parts of rubber calculated by reference to the dry weight of rubber in the goods	$433 per t	..	90% of SVD
57	Paragraph 40.05.39	Goods (other than goods with a basis of polybutadiene) that— (a) are not oil extended; and (b) contain, by weight, thirty parts or less of material (other than rubber or oil) per one hundred parts of rubber calculated by reference to the dry weight of rubber in the goods	$467 per t	..	90% of SVD
58	Paragraph 40.06.61	Goods with a basis of polybutadiene, containing 30% or more by weight of carbon black, oil extended	$433 per t	..	90% of SVD

First Schedule—continued

59	Paragraph 40.06.61	Goods with a basis of polybutadiene, containing less than 30% by weight of carbon black, oil extended	$467 per t	..	90% of SVD
60	Paragraph 40.06.61	Goods with a basis of polybutadiene, containing 30% or more by weight of carbon black, other than oil extended	$527 per t	..	90% of SVD
61	Paragraph 40.06.61	Goods with a basis of polybutadiene, containing less than 30% by weight of carbon black, other than oil extended	$566 per t	..	90% of SVD
62	Paragraph 40.06.61	Goods (other than goods with a basis of polybutadiene) containing 30% or more by weight of carbon black, oil extended	$384 per t	..	90% of SVD
63	Paragraph 40.06.61	Goods (other than goods with a basis of polybutadiene) containing less than 30% by weight of carbon black, oil extended	$413 per t	..	90% of SVD
64	Paragraph 40.06.61	Goods (other than goods with a basis of polybutadiene) containing 30% or more by weight of carbon black, other than oil extended	$477 per t	..	90% of SVD
65	Paragraph 40.06.61	Goods (other than goods with a basis of polybutadiene) containing less than 30% by weight of carbon black, other than oil extended	$512 per t	..	90% of SVD
66	Paragraph 40.06.69	Goods with a basis of polybutadiene that— (a) are oil extended; and (b) contain, by weight, more than thirty parts of material (other than rubber or oil) per one hundred parts of rubber calculated by reference to the dry weight of rubber in the goods	$389 per t	..	90% of SVD
67	Paragraph 40.06.69	Goods with a basis of polybutadiene that— (a) are oil extended; and (b) contain, by weight, thirty parts or less of material (other than rubber or oil) per one hundred parts of rubber calculated by reference to the dry weight of rubber in the goods	$423 per t	..	90% of SVD
68	Paragraph 40.06.69	Goods with a basis of polybutadiene that— (a) are not oil extended; and (b) contain, by weight, more than thirty parts of material (other than rubber or oil) per one hundred parts of rubber calculated by reference to the dry weight of rubber in the goods	$463 per t	..	90% of SVD

First Schedule—continued

69	Paragraph 40.06.69	Goods with a basis of polybutadiene that— (a) are not oil extended; and (b) contain, by weight, thirty parts or less of material (other than rubber or oil) per one hundred parts of rubber calculated by reference to the dry weight of rubber in the goods	$502 per t	..	90% of SVD
70	Paragraph 40.06.69	Goods (other than goods with a basis of polybutadiene) that— (a) are oil extended; and (b) contain, by weight, more than thirty parts of material (other than rubber or oil) per one hundred parts of rubber calculated by reference to the dry weight of rubber in the goods	$354 per t	..	90% of SVD
71	Paragraph 40.06.69	Goods (other than goods with a basis of polybutadiene) that— (a) are oil extended; and (b) contain, by weight, thirty parts or less of material (other than rubber or oil) per one hundred parts of rubber calculated by reference to the dry weight of rubber in the goods	$384 per t	..	90% of SVD
72	Paragraph 40.06.69	Goods (other than goods with a basis of polybutadiene) that— (a) are not oil extended; and (b) contain, by weight, more than thirty parts of material (other than rubber or oil) per one hundred parts of rubber calculated by reference to the dry weight of rubber in the goods	$433 per t	..	90% of SVD
73	Paragraph 40.06.69	Goods (other than goods with a basis of polybutadiene) that— (a) are not oil extended; and (b) contain, by weight, thirty parts or less of material (other than rubber or oil) per one hundred parts of rubber calculated by reference to the dry weight of rubber in the goods	$467 per t	..	90% of SVD”.

First Schedule—continued

SUBSTITUTION OF THE FIFTH SCHEDULE

Omit the Fifth Schedule, insert the following Schedule:—

“FIFTH SCHEDULE Section 17a.

PART I.

CANADA

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate
1	10.01	Goods to which the tariff classification specified in column 2 of this item applies	$0.004 per kg
2	11.01	Goods of wheat or maslin............	$0.028 per kg
3	40.11.1	Goods to which the tariff classification specified in column 2 of this item applies	37½%
4	40.11.9	Goods to which the tariff classification specified in column 2 of this item applies	20%, or, if higher, $0.22 per kg
5	44.03.9	Goods other than Douglas fir (that is to say, Pseudotsuga douglasii), hemlock (that is to say, all species of Tsuga), larch (that is to say, all species of Larix), spruce (that is to say, all species of Picea) and white fir (that is to say, all species of Abies)	7½%
6	44.04.9	Goods other than Douglas fir (that is to say, Pseudotsuga douglasii), hemlock (that is to say, all species of Tsuga), larch (that is to say, all species of Larix), spruce (that is to say, all species of Picea) and white fir (that is to say, all species of Abies)	7½%
7	44.05.31	Goods to which the tariff classification specified in column 2 of this item applies	$5.08 per m3
8	44.05.72	Goods to which the tariff classification specified in column 2 of this item applies	$6.57 per m3
9	44.05.73	Goods to which the tariff classification specified in column 2 of this item applies	$9.32 per m3
10	44.13.3	Goods to which the tariff classification specified in column 2 of this item applies	$16.95 per m3
11	44.13.9	Goods to which the tariff classification specified in column 2 of this item applies	$13.56 per m3
12	44.14.2	Goods to which the tariff classification specified in column 2 of this item applies	$5.08 per m3
13	44.14.91	Goods to which the tariff classification specified in column 2 of this item applies	22½%
14	44.14.99	Goods to which the tariff classification specified in column 2 of this item applies	$0.11 per m2
15	44.15.1	Not exceeding 23 millimetres in thickness...	$0.053 per m2, and $0.016 per m2 for each 1.6 mm in thickness in excess of 4.8 mm; or, if higher, 47½%

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate
16	44.15.1	Goods not being goods falling within the preceding item	47½%
17	44.19	Goods to which the tariff classification specified in column 2 of this item applies	30%
18	44.23.1	Doors not incorporating locks, hinges or similar fittings	30%
19	48.01.21	Goods to which the tariff classification specified in column 2 of this item applies	40%
20	48.01.92	Wrapping paper having a value not exceeding $160.75 per tonne	40%
21	48.03.9	Goods, other than glazed imitation parchment, having a substance not exceeding 205 grams per square metre	15%
22	48.04.9	Wrapping paper having a substance exceeding 22 grams per square metre and not exceeding 205 grams per square metre and having a value not exceeding $160.75 per tonne	40%
23	48.05.3	Goods having a substance not exceeding 205 grams per square metre and not being vegetable parchment	15%
24	48.05.9	Wrapping paper having a substance exceeding 22 grams per square metre and not exceeding 205 grams per square metre and having a value not exceeding $160.75 per tonne	40%
25	48.07.63	Goods to which the tariff classification specified in column 2 of this item applies	40%, or, if lower, $64.30 per t
26	48.07.71	Parchment or greaseproof paper and paper board, and imitations thereof, and glazed transparent paper, exceeding 22 grams per square metre, not being vegetable parchment or glazed imitation parchment	15%
27	48.07.72	Wrapping paper having a substance exceeding 22 grams per square metre, not being surface-coloured	40%, or, if lower, $64.30 per t
28	61.02.11	Goods to which the tariff classification specified in column 2 of this item applies	45%; or, if higher, 27½%, and $1.25 each
29	61.02.12	Goods to which the tariff classification specified in column 2 of this item applies	47½%; or, if higher, 27½%, and $1 each
30	61.02.19	Goods to which the tariff classification specified in column 2 of this item applies	52½%; or, if higher, 32½%, and $0.60 each
31	68.14.9	Goods to which the tariff classification specified in column 2 of this item applies	22½%
32	70.08.1	Goods to which the tariff classification specified in column 2 of this item applies	30%

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate

33	70.09.19	Goods to which the tariff classification specified in column 2 of this item applies	30%
34	73.26	Barbed wire.......................	$4.92 per t
35	73.32.91	U-bolts and shackle bolts..............	30%
36	73.35.91	Goods to which the tariff classification specified in column 2 of this item applies	30%
37	73.40.7	Goods to which the tariff classification specified in column 2 of this item applies	30%
38	74.19.5	Goods to which the tariff classification specified in column 2 of this item applies	30%
39	82.06.4	Goods to which the tariff classification specified in column 2 of this item applies	$0.037 per kg
40	83.02.199	Goods to which the tariff classification specified in column 2 of this item applies	30%
41	84.06.1	Goods to which the tariff classification specified in column 2 of this item applies	In respect of a component specified in paragraph (f) of note 6 to Chapter 84 in the First Schedule—the rate of duty set out in this column in the item that would apply to the component if it were imported separately; in respect of a component specified in paragraph (a), (b), (c), (d) or (e) of note 6 to Chapter 84 in the First Schedule—the rate of duty set out in column 4 in the tariff classification in the First Schedule that would apply to the component if it were imported separately; in respect of the remainder of the goods—the rate of duty set out in column 4 in the tariff classification in the First Schedule that applies to the goods
42	84.06.2	Piston rings.......................	47½%
43	84.10.6	Goods to which the tariff classification specified in column 2 of this item applies	30%
44	84.21.4	Goods to which the tariff classification specified in column 2 of this item applies	30%

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate

45	84.22.11	Goods not being track-laying types...........	In respect of a component specified in paragraph (c) or (d) of note 8 to Chapter 84 in the First Schedule—the rate of duty set out in this column in the item that would apply to the component if it were imported separately; in respect of a component specified in paragraph (a), (b), (e) or (f) of note 8 to Chapter 84 in the First Schedule—the rate of duty set out in column 4 in the tariff classification in the First Schedule that would apply to the component if it were imported separately; in respect of the remainder of the goods—the rate of duty set out in column 4 in the tariff classification in the First Schedule that applies to the goods
46	84.22.19	Goods to which the tariff classification specified in column 2 of this item applies	In respect of a component specified in paragraph (c) or (d)of note 8 to Chapter 84 in the First Schedule—the rate of duty set out in this column in the item that would apply to the component if it were imported separately; in respect of a component specified in paragraph (a), (b) or (e) of note 8 to Chapter 84 in the First Schedule—the rate of duty set out in column 4 in the tariff classification in the First Schedule that would apply to the component if it were imported separately; in respect of the remainder of the goods—the rate of duty set out in column 4 in the tariff classification in the First Schedule that applies to the goods
47	84.22.321	Goods to which the tariff classification specified in column 2 of this item applies	22½%, or, if higher, $0.65 each

FirstSchedule—continued

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate
48	84.22.329	Goods to which the tariff classification specified in column 2 of this item applies	30%
49	84.23.11	Goods not being track-laying types...........	In respect of a component specified in paragraph (c) or (d) of note 8 to Chapter 84 in the First Schedule—the rate of duty set out in this column in the item that would apply to the component if it were imported separately; in respect of a component specified in paragraph (a), (b), (e) or (f) of note 8 to Chapter 84 in the First Schedule—the rate of duty set out in column 4 in the tariff classification in the First Schedule that would apply to the component if it were imported separately; in respect of the remainder of the goods—the rate of duty set out in column 4 in the tariff classification in the First Schedule that applies to the goods
50	84.23.19	Goods to which the tariff classification specified in column 2 of this item applies	In respect of a component specified in paragraph (c) or (d) of note 8 to Chapter 84 in the First Schedule—the rate of duty set out in this column in the item that would apply to the component if it were imported separately; in respect of a component specified in paragraph (a), (b) or (e)of note 8 to Chapter 84 in the First Schedule—the rate of duty set out in column 4 in the tariff classification in the First Schedule that would apply to the component if it were imported separately; in respect of the remainder of the goods—the rate of duty set out in column 4 in the tariff classification in the First Schedule that applies to the goods
51	84.23.39	Scarifiers and rippers	35%

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate

52	84.24.11	Goods to which the tariff classification specified in column 2 of this item applies	In respect of a component specified in paragraph (a) of note 10 to Chapter 84 in the First Schedule—the rate of duty set out in this column in the item that would apply to the component if it were imported separately; in respect of a component specified in paragraph (b) of note 10 to Chapter 84 in the First Schedule—the rate of duty set out in column 4 in the tariff classification in the First Schedule that would apply to the component if it were imported separately; in respect of the remainder of the goods—30%
53	84.24.19	Goods to which the tariff classification specified in column 2 of this item applies	27½%
54	84.24.2	Goods to which the tariff classification specified in column 2 of this item applies	30%
55	84.24.9	Goods, as follows:— (a) ploughs, cultivators and harrows; (b) plough shares; (c) plough mouldboards; (d) drills and sowers other than hand worked seed drills	20%
56	84.25.9	Goods, as follows:— (a) agricultural mowers; (b) winnowing and similar cleaning machines, for seeds, grain or leguminous vegetables; (c) harvesting and threshing machinery for seeds, grain or leguminous vegetables; (d) metal parts for reapers, binders or agricultural mowers	20%
57	84.28	Chaffcutters..........................	20%
58	84.59.4	Goods to which the tariff classification specified in column 2 of this item applies	40%
59	84.59.6	Goods, as follows:— (a) parts or fittings of a kind used solely or principally in ships, boats or other vessels; (b) sound signalling apparatus for use on vessels or vehicles other than vehicles falling within sub-item 87.01.1, 87.02.1 or 87.03.9; (c) windscreen wipers other than for use as original components in the assembly or manufacture of vehicles of a kind falling within sub-item 87.01.1, 87.02.1 or 87.03.9	30%

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate
60	84.62.4	Goods to which the tariff classification specified in column 2 of this item applies	30%
61	84.63.99	Metal parts for reapers, binders or agricultural mowers	30%
62	85.08.39	Induction coils having a 6 volt or 12 volt rating..	47½%
63	85.08.6	Goods to which the tariff classification specified in column 2 of this item applies	37½%, or, if higher, $0.108 each
64	85.08.7	Goods to which the tariff classification specified in column 2 of this item applies	37½%, or, if higher, $0.054 each
65	85.09.1	Windscreen wipers.....................	30%
66	85.12.7	Goods to which the tariff classification specified in column 2 of this item applies	30%
67	86.09.99	Goods to which the tariff classification specified in column 2 of this item applies	30%
68	87.01.11	Goods to which the tariff classification specified in column 2 of this item applies	In respect of a component specified in paragraph (f) or (g) of note 5 to Chapter 87 in the First Schedule—the rate of duty set out in this column in the item that would apply to the component if it were imported separately; in respect of a component specified in paragraph (a), (b), (c) (d), (e). (h), (i), (j), (k), (l), (m), (n), (o) or (p) of note 5 to Chapter 87 in the First Schedule—the rate of duty set out in column 4 in the tariff classification in the First Schedule that would apply to the component if it were imported separately; in respect of the remainder of the goods—the rate of duty set out in column 4 in the tariff classification in the First Schedule that applies to the goods
69	87.01.19	Goods to which the tariff classification specified in column 2 of this item applies	15%
70	87.01.2	Goods to which the tariff classification specified in column 2 of this item applies	In respect of a component specified in paragraph (b) or (c) of note 6 to Chapter 87 in the First Schedule—the rate of duty set

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate
			out in this column in the item that would apply to the component if it were imported separately; in respect of a component specified in paragraph (a), (d) or (e) of note 6 to Chapter 87 in the First Schedule—the rate of duty set out in column 4 in the tariff classification in the First Schedule that would apply to the component if it were imported separately; in respect of the remainder of the goods—the rate of duty set out in column 4 in the tariff classification in the First Schedule that applies to the goods
71	87.01.3	Goods to which the tariff classification specified in column 2 of this item applies	In respect of a component specified in paragraph (a) or (b) of note 7 to Chapter 87 in the First Schedule—the rate of duty set out in this column in the item that would apply to the component if it were imported separately; in respect of the remainder of the goods—the rate of duty set out in column 4 in the tariff classification in the First Schedule that applies to the goods
72	87.01.9	Goods to which the tariff classification specified in column 2 of this item applies	In respect of a component specified in paragraph (a), (d) or (e) of note 6 to Chapter 87 in the First Schedule—the rate of duty set out in column 4 in the tariff classification in the First Schedule that would apply to the component if it were imported separately; in respect of a component specified in paragraph (b) or (c) of note 6 to Chapter 87 in the First Schedule— the rate of duty set out

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate
			in this column in the item that would apply to the component if it were imported separately; in respect of the remainder of the goods—the rate of duty set out in column 4 in the tariff classification in the First Schedule that applies to the goods
73	87.02.11	Goods to which the tariff classification specified in column 2 of this item applies	In respect of a component specified in paragraph (f) or (g) of note 5 to Chapter 87 in the First Schedule—the rate of duty set out in this column in the item that would apply to the component if it were imported separately; in respect of a component specified in paragraph (a), (b), (c), (d), (e), (h), (i), (j), (k), (l), (m), (n), (o) or (p) of note 5 to Chapter 87 in the First Schedule—the rate of duty set out in column 4 in the tariff classification in the First Schedule that would apply to the component if it were imported separately; in respect of the remainder of the goods—the rate of duty set out in column 4 in the tariff classification in the First Schedule that applies to the goods
74	87.02.121	Goods to which the tariff classification specified in column 2 of this item applies	27½%
75	87.02.129	Goods to which the tariff classification specified in column 2 of this item applies	15%
76	87.02.13	Goods to which the tariff classification specified in column 2 of this item applies	27½%
77	87.02.19	Goods to which the tariff classification specified in column 2 of this item applies	37½%
78	87.03.91	Goods to which the tariff classification specified in column 2 of this item applies	In respect of a component specified in paragraph (f) or (g) of note 5 to Chapter 87 in the First Schedule—the rate of duty set out in this column in the item that would apply to the

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate
			component if it were imported separately; in respect of a component specified in paragraph (a), (b), (c), (d), (d), (h), (i), (j) (k). (l), (m), (n), (o) or (p) of note 5 to Chapter 87 in the First Schedule—the rate of duty set out in column 4 in the tariff classification in the First Schedule that would apply to the component if it were imported separately; in respect of the remainder of the goods—the rate of duty set out in column 4 in the tariff classification in the First Schedule that applies to the goods
79	87.03.921	Goods to which the tariff classification specified in column 2 of this item applies	27½%
80	87.03.929	Goods to which the tariff classification specified in column 2 of this item applies	15%
81	87.03.99	Goods to which the tariff classification specified in column 2 of this item applies	27½%
82	87.04.9	Goods to which the tariff classification specified in column 2 of this item applies	In respect of a component specified in paragraph (f) or (g) of note 5 to Chapter 87 in the First Schedule—the rate of duty set out in this column in the item that would apply to the component if it were imported separately; in respect of a component specified in paragraph (a), (b), (c), (d), (e), (h), (i), (j) (k), (l). (m), (n), (o) or (p) of note 5 to Chapter 87 in the First Schedule—the rate of duty set out in column 4 in the tariff classification in the First Schedule that would apply to the component if it were imported separately; in respect of the remainder of the goods—the rate of duty set out in column 4 in the tariff classification in the First Schedule that applies to the goods

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate

83	87.06.1	Goods to which the tariff classification specified in column 2 of this item applies	In respect of pneumatic tyres and tubes—20%, or, if higher, $0.22 per kg; in respect of the remainder of the goods—the rate of duty set out in column 4 in the tariff classification in the First Schedule that applies to the goods
84	87.06.919	Goods to which the tariff classification specified in column 2 of this item applies	In respect of a component specified in paragraph (f) or (g) of note 5 to Chapter 87 in the First Schedule—the rate of duty set out in this column in the item that would apply to the component if it were imported separately; in respect of a component specified in paragraph (a), (b), (c), (d), (e), (h), (i), (j), (k), (l), (m), (n), (o) or (p) of note 5 to Chapter 87 in the First Schedule— the rate of duty set out in column 4 in the tariff classification in the First Schedule that would apply to the component if it were imported separately; in respect of the remainder of the goods—the rate of duty set out in column 4 in the tariff classification in the First Schedule that applies to the goods
85	87.06.999	Goods to which the tariff classification specified in column 2 of this item applies	30%
86	87.07.111	Goods to which the tariff classification specified in column 2 of this item applies	17½%
87	87.07.119	Goods to which the tariff classification specified in column 2 of this item applies	17½%; or, if higher, $1000 each, less 5%
88	87.07.12	Goods to which the tariff classification specified in column 2 of this item applies	7½%
89	87.07.13	Goods to which the tariff classification specified in column 2 of this item applies	15%
90	87.07.19	Goods to which the tariff classification specified in column 2 of this item applies	27½%

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate

91	87.07.21	Goods to which the tariff classification specified in column 2 of this item applies	17½%
92	87.07.29	Goods to which the tariff classification specified in column 2 of this item applies	30%
93	87.09.1	Goods to which the tariff classification specified in column 2 of this item applies	In respect of pneumatic tyres and tubes—20%, or, if higher, $0.22 per kg; in respect of the remainder of the goods—the rate of duty set out in column 4 in the tariff classification in the First Schedule that applies to the goods
94	87.09.2	Goods to which the tariff classification specified in column 2 of this item applies	In respect of pneumatic tyres and tubes—20%, or, if higher, $0.22 per kg; in respect of the remainder of the goods—the rate of duty set out in column 4 in the tariff classification in the First Schedule that applies to the goods
95	87.12.25	Goods to which the tariff classification specified in column 2 of this item applies	30%
96	87.13.2	Parts...............................	30%
97	87.14.111	Goods to which the tariff classification specified in column 2 of this item applies	15%
98	87.14.119	Goods to which the tariff classification specified in column 2 of this item applies	In respect of a component specified in paragraph (a) of note 9 to Chapter 87 in the First Schedule—the rate of duty set out in this column in the item that would apply to the component if it were imported separately; in respect of a component specified in paragraph (b) of note 9 to Chapter 87 in the First Schedule—the rate of duty set out in column 4 in the tariff classification in the First Schedule that would apply to the component if it were imported separately; in respect of the

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate

			remainder of the goods—the rate of duty set out in column 4 in the tariff classification in the First Schedule that applies to the goods
99	87.14.219	Goods to which the tariff classification specified in column 2 of this item applies	In respect of a component specified in paragraph (a) of note 9 to Chapter 87 in the First Schedule—the rate of duty set out in this column in the item that would apply to the component if it were imported separately; in respect of a component specified in paragraph (b) of note 9 to Chapter 87 in the First Schedule—the rate of duty set out in column 4 in the tariff classification in the First Schedule that would apply to the component if it were imported separately; in respect of the remainder of the goods—the rate of duty set out in column 4 in the tariff classification in the First Schedule that applies to the goods
100	87.14.29	Goods to which the tariff classification specified in column 2 of this item applies	30%
101	88.03	Goods to which the tariff classification specified in column 2 of this item applies	30%
102	90.01.3	Goods to which the tariff classification specified in column 2 of this item applies	30%
103	90.24.95	Goods to which the tariff classification specified in column 2 of this item applies	30%
104	90.28.266	Goods to which the tariff classification specified in column 2 of this item applies	30%
105	92.01.1	Goods to which the tariff classification specified in column 2 of this item applies	$54.50 each, or, if higher, 40%
106	92.10.1	Goods to which the tariff classification specified in column 2 of this item applies	42½%
107	92.10.4	Piano parts...........................	27½%

First Schedule—continued

PART II.

SRI LANKA (formerly CEYLON)

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate
1	46.03.2	Baskets, panniers, hampers and the like, of palm tree leaves	15%
2	46.03.9	Belts and serviette rings, of palm tree leaves..	22½%
3	46.03.9	Travel goods, handbags, purses, shopping bags and the like; spectacle cases; cigar, cigarette and smoking pipe cases, of palm tree leaves	17½%
4	48.18.9	Blotting pads of palm tree leaves.........	22½%
5	65.02.1	Goods of palm tree leaves..............	22½%, or, if higher, $2.50 per doz
6	65.02.9	Goods of palm tree leaves..............	22½%
7	65.04	Goods of palm tree leaves..............	22½%, or, if higher. $2.50 per doz
		PART III
		MALAWI AND ZAMBIA
Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate
1	08.09.1	Goods to which the tariff classification specified in column 2 of this item applies	$0.20 per l
2	08.10.1	Goods to which the tariff classification specified in column 2 of this item applies	$0.20 per l
3	08.11.1	Goods to which the tariff classification specified in column 2 of this item applies	$0.20 per l
4	15.15	Goods to which the tariff classification specified in column 2 of this item applies	$0.013 per kg
5	20.03.1	Goods to which the tariff classification specified in column 2 of this item applies	$0.20 per l
6	20.06.3	Goods to which the tariff classification specified in column 2 of this item applies	$0.20 per l
7	20.07.1	Goods to which the tariff classification specified in column 2 of this item applies	Free
8	20.07.2	Goods to which the tariff classification specified in column 2 of this item applies	$0.039 per l
9	20.07.3	Goods to which the tariff classification specified in column 2 of this item applies	$0.18 per l
10	20.07.4	Goods to which the tariff classification specified in column 2 of this item applies	$0.041 per l
11	20.07.5	Goods to which the tariff classification specified in column 2 of this item applies	$0.025 per l

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate
12	24.01.12	Goods to which the tariff classification specified in column 2 of this item applies	$1.72 per kg
13	24.01.13	Goods to which the tariff classification specified in column 2 of this item applies	$1.26 per kg
14	24.01.21	Goods to which the tariff classification specified in column 2 of this item applies	$1.413 per kg
15	24.01.22	Goods to which the tariff classification specified in column 2 of this item applies	$0.937 per kg
16	24.02.4	Goods to which the tariff classification specified in column 2 of this item applies	The rate of duty set out in this column in the item in this Part that would apply to the goods if they were unmanufactured tobacco
17	25.04	Goods to which the tariff classification specified in column 2 of this item applies	Free
18	33.01.1	Goods to which the tariff classification specified in column 2 of this item applies	10%
19	33.01.9	Essential oils, concretes and absolutes being bergamot, bitter orange, geranium, jasmine, lemongrass, neroli and peppermint	Free
20	38.01.1	Goods to which the tariff classification specified in column 2 of this item applies	Free

PART IV.

MALTA

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate


1	42.03.1	Goods to which the tariff classification specified in column 2 of this item applies	17½%
2	42.03.2	Dress type gloves, mittens or mitts........	Free
3	60.02.1	Goods to which the tariff classification specified in column 2 of this item applies	Free
4	61.10.1	Goods to which the tariff classification specified in column 2 of this item applies	Free
5	68.13.1	Gloves, mittens and mitts..............	Free

First Schedule—continued

PART V.

NEW ZEALAND

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate

1	01.01	Goods to which the tariff classification specified in column 2 of this item applies	Free
2	01.04	Live goats........................	Free
3	01.05	Goods to which the tariff classification specified in column 2 of this item applies	Free
4	01.06	Goods to which the tariff classification specified in column 2 of this item applies	Free
5	02.01	Meat of lambs......................	(B): 5%, or, if lower, $0.026 per kg
6	02.01	Meat of swine, as prescribed by by-law.....	Free
7	02.01	Goods other than meat of swine or meat of lambs	10%
8	02.06	Smoked lamb; mutton birds; smoked pig meat; bacons and hams, partly or wholly cured	Free
9	02.06	Goods not being goods falling within the preceding item	10%
10	03.01.1	Goods to which the tariff classification specified in column 2 of this item applies	Free
11	03.01.2	Goods to which the tariff classification specified in column 2 of this item applies	Free
12	03.01.9	Goods to which the tariff classification specified in column 2 of this item applies	Free
13	03.02.1	Goods to which the tariff classification specified in column 2 of this item applies	Free
14	03.02.9	Goods to which the tariff classification specified in column 2 of this item applies	Free
15	03.03.1	Goods to which the tariff classifications specified in column 2 of this item applies	Free
16	03.03.9	Goods to which the tariff classification specified in column 2 of this item applies	Free
17	04.02	Goods to which the tariff classification specified in column 2 of this item applies	22½%, or, if lower. $0.026 per kg
18	04.04.1	Goods to which the tariff classification specified in column 2 of this item applies	(A): $0.088 per kg
19	04.04.9	Cheddar cheese, as prescribed by by-law....	(A): $0.088 per kg
20	04.04.9	Blue-veined cheese..................	Free
21	04.04.9	Cheddar cheese; curd.................	$0.11 per kg
22	04.04.9	Cheese, other than— (a) blue-veined cheese; or (b) Cheddar cheese	(A): $0.088 per kg

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate

23	04.05	Settings of eggs....................	Free
24	04.05	Eggs in the shell, not being settings........	$0.025 per doz
25	04.05	Goods, not being dried and not falling within a preceding item	$0.037 per kg
26	05.02.1	Goods to which the tariff classification specified in column 2 of this item applies	(A): 14%
27	05.02.9	Goods to which the tariff classification specified in column 2 of this item applies	Free
28	05.03.1	Goods to which the tariff classification specified in column 2 of this item applies	(A): 14%
29	05.03.9	Goods to which the tariff classification specified in column 2 of this item applies	Free
30	05.04	Goods to which the tariff classification specified in column 2 of this item applies	Free
31	05.07	Feathers, undressed, as prescribed by by-law	Free
32	05.07	Feathers, undressed, not being goods falling within the preceding item; down	(A): 10%
33	05.07	Goods other than goods falling within a preceding item	(A): 12%
34	05.08	Goods to which the tariff classification specified in column 2 of this item applies	Free
35	05.12	Goods to which the tariff classification specified in column 2 of this item applies	Free
36	05.14	Goods to which the tariff classification specified in column 2 of this item applies	Free
37	05.15	Goods to which the tariff classification specified in column 2 of this item applies	Free
38	06.01	Goods to which the tariff classification specified in column 2 of this item applies	Free
39	06.02	Goods to which the tariff classification specified in column 2 of this item applies	Free
40	06.03	Goods to which the tariff classification specified in column 2 of this item applies	Free
41	06.04	Goods to which the tariff classification specified in column 2 of this item applies	Free
42	07.01.1	Goods to which the tariff classification specified in column 2 of this item applies	$18.60 per t, less 1% of the value of the goods for each $1 by which the FOB price exceeds $53 per t
43	07.01.3	Goods to which the tariff classification specified in column 2 of this item applies	22½%, or, if lower, $0.002 per kg

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate

44	07.01.9	Capers and olives...................	Free
45	07.01.9	Goods not being goods falling within the preceding item	22½%
46	07.02.1	Goods to which the tariff classification specified in column 2 of this item applies	(C): $0.22 per kg, less 53⅓% of the FOB price
47	07.02.9	Mushrooms.......................	Free
48	07.02.9	Goods not being goods falling within the preceding item	22½%
49	07.03.1	Goods to which the tariff classification specified in column 2 of this item applies	(B): $0.012 per l
50	07.03.9	Goods to which the tariff classification specified in column 2 of this item applies	(A): 24%, or, if lower, $0.04 per l
51	07.04.3	Goods to which the tariff classification specified in column 2 of this item applies	Free
52	07.04.9	Goods to which the tariff classification specified in column 2 of this item applies	(A): $0.264 per kg
53	07.05.11	Goods not put up for retail sale..........	(A): $0.08 per kg
54	07.05.19	Goods to which the tariff classification specified in column 2 of this item applies	(A): $0.04 per kg
55	07.05.2	Goods to which the tariff classification specified in column 2 of this item applies	(A): $0.264 per kg
56	07.05.3	Goods to which the tariff classification specified in column 2 of this item applies	Free
57	07.05.4	Goods to which the tariff classification specified in column 2 of this item applies	Free
58	07.05.9	Peas, not being wrinkled, for cultivation, put up for retail sale	$0.002 per kg
59	07.05.9	Goods not put up for retail sale; beans and peas, other than for cultivation, put up for retail sale; wrinkled peas	Free
60	07.06	Goods to which the tariff classification specified in column 2 of this item applies	22½%
61	08.01.1	Dates, dried.......................	Free
62	08.01.2	Fruit, as follows:— (a) bananas, fresh; (b) pineapples, mangoes, guavas, avocados and mangosteens, dried	Free
63	08.01.5	Cashew nuts.......................	(B): $0.013 per kg
64	08.01.6	Goods not put up for retail sale..........	(B): $0.026 per kg
65	08.02	Oranges, whole, fresh.................	Free

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate

66	08.04	Goods to which the tariff classification specified in column 2 of this item applies	(B): $0.04 per kg
67	08.05.11	Walnuts not put up for retail sale........	(B): $0.013 per kg
68	08.05.19	Walnuts not put up for retail sale........	(B): $0.026 per kg
69	08.05.2	Goods to which the tariff classification specified in column 2 of this item applies	Free
70	08.05.91	Nuts not put up for retail sale...........	Free
71	08.05.99	Nuts not put up for retail sale...........	Free
72	08.08.1	Goods to which the tariff classification specified in column 2 of this item applies	30%, or, if lower, $0.049 per l
73	08.08.9	Strawberries......................	Free
74	08.09.1	Passionfruit pulp in packs of not less than 4.6 litres	$0.18 per l
75	08.09.9	Pulped goods.....................	30%
76	08.10.1	Passionfruit pulp in packs of not less than 4.61itres	$0.18 per l
77	08.10.2	Goods to which the tariff classification specified in column 2 of this item applies	30%, or, if lower, $0.049 per l
78	08.11.1	Passionfruit pulp in packs of not less than 4.6 litres	$0.18 per l
79	08.11.29	Goods to which the tariff classification specified in column 2 of this item applies	Free
80	08.11.9	Goods to which the tariff classification specified in column 2 of this item applies	30%
81	08.12	Goods other than apples	(B): $0.04 per kg
82	09.01.9	Goods to which the tariff classification specified in column 2 of this item applies	$0.165 per kg
83	09.10.2	Dry unground ginger, as prescribed by by-law	Free
84	09.10.3	Goods to which the tariff classification specified in column 2 of this item applies	(F): $0.61 per kg, less 60%
85	09.10.4	Ginger preserved in brine in packs not exceeding 46 litres	(F): 24%
86	09.10.4	Ginger preserved in brine in packs exceeding 46 litres	(F): $0.30 per kg calculated by reference to the total weight of contents, less 40%
87	09.10.4	Ginger in packs not exceeding 46 litres, not being ginger preserved in brine	30%
88	09.10.5	Ginger, not put up for retail sale.........	Free
89	09.10.91	Thyme, saffron and bay leaves, not put up for retail sale	Free
90	09.10.99	Thyme and bay leaves, put up for retail sale.	(D): 10%

First Schedule—continued

Column l	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate

91	09.10.99	Goods not being goods falling within the preceding item	Free
92	10.01	Wheat..........................	Free
93	10.02	Goods to which the tariff classification specified in column 2 of this item applies	(E): $0.001 per kg
94	10.04	Goods to which the tariff classification specified in column 2 of this item applies	$0.003 per kg
95	10.06	Broken polished rice put up for retail sale; rice not put up for retail sale	(B): $0.01 per kg
96	10.07	Millet; canary seed; grain sorghum.......	Free
97	11.01	Rice flour, not put up for retail sale.......	(B): $0.01 per kg
98	11.01	Wheat flour or maslin flour............	Free
99	11.01	Goods, other than goods of rice put up for retail sale, not being goods falling within a preceding item	$0.006 per kg
100	11.02	Groats and meal, other than of wheat, maslin, maize or oats	Free
101	11.04	Banana flour......................	Free
102	11.06	Goods to which the tariff classification specified in column 2 of this item applies	Free
103	11.08.9	Arrowroot starch not put up for retail sale...	(B): $0.013 per kg
104	12.01.1	Goods to which the tariff classification specified in column 2 of this item applies	Free
105	12.01.9	Goods other than— (a) castor oil seeds; (b) copra; (c) palm kernels; (d) rape seeds; or (e) soya beans	Free
106	12.03.9	Goods to which the tariff classification specified in column 2 of this item applies	Free
107	12.06	Goods to which the tariff classification specified in column 2 of this item applies	$0.165 per kg
108	12.07.1	Goods other than derris root............	Free
109	12.07.91	Goods other than pyrethrum flowers, hellebore and derris root	(E): 5%
110	12.07.99	Goods other than pyrethrum flowers and hellebore	Free
111	12.10	Lucerne meals.....................	Free
112	13.02	Goods to which the tariff classification specified in column 2 of this item applies	Free
113	13.03.1	Goods to which the tariff classification specified in column 2 of this item applies	Free

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate

114	13.03.2	Goods to which the tariff classification specified in column 2 of this item applies	(A): $0.24 per kg
115	13.03.3	Goods to which the tariff classification specified in column 2 of this item applies	Free
116	13.03.4	Goods to which the tariff classification specified in column 2 of this item applies	$0.606 per kg, or, if higher, 20%
117	13.03.9	Goods to which the tariff classification specified in column 2 of this item applies	Free
118	14.01	Goods other than raffia and rattans........	Free
119	14.03.1	Goods to which the tariff classification specified in column 2 of this item applies	Free
120	14.03.9	Goods to which the tariff classification specified in column 2 of this item applies	Free
121	14.05	Goods to which the tariff classification specified in column 2 of this item applies	Free
122	15.01	Edible goods......................	$0.042 per kg
123	15.02	Tallow, edible.....................	$0.042 per kg
124	15.02	Goods not being goods falling within the preceding item	Free
125	15.03	Edible goods......................	$0.042 per kg
126	15.04.1	Goods to which the tariff classification specified in column 2 of this item applies	Free
127	15.04.2	Goods to which the tariff classification specified in column 2 of this item applies	Free
128	15.04.3	Goods to which the tariff classification specified in column 2 of this item applies	Free
129	15.04.9	Goods in bulk or in packs exceeding 4.6 litres	Free
130	15.07.11	Goods to which the tariff classification specified in column 2 of this item applies	Free
131	15.07.19	Goods to which the tariff classification specified in column 2 of this item applies	Free
132	15.07.2	Oil in bulk or in packs exceeding 4.6 litres...	(A): $0.06 per l
133	15.07.3	Rapeseed oil, rapeseed oil mixtures; other oil in bulk or in packs exceeding 4.6 litres	Free
134	15.07.9	Safflower seed oil...................	To and including 31 December, 1973—$13.29 per t; From and including 1 January, 1974—Free

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate

135	15.07.9	Oil in bulk or in packs exceeding 4.6 litres, other than safflower seed oil	Free
136	15.10.1	Tall oil fatty acids...................	Free
137	15.15	Goods to which the tariff classification specified in column 2 of this item applies	Free
138	15.16	Goods to which the tariff classification specified in column 2 of this item applies	Free
139	16.01	Goods to which the tariff classification specified in column 2 of this item applies	$0.037 per kg
140	16.02.1	Goods to which the tariff classification specified in column 2 of this item applies	17½%
141	16.02.9	Goods to which the tariff classification specified in column 2 of this item applies	$0.037 per kg
142	16.03.1	Goods to which the tariff classification specified in column 2 of this item applies	17½%
143	16.03.2	Goods to which the tariff classification specified in column 2 of this item applies	(A): 14%
144	16.04.1	Fish balls, cakes, sausages and the like.....	(A): 10%
145	16.04.1	Fish pastes........................	Free
146	16.04.1	Goods not being goods falling within a preceding item	(A): 14%
147	16.04.21	Goods to which the tariff classification specified in column 2 of this item applies	Free
148	16.04.22	Goods to which the tariff classification specified in column 2 of this item applies	Free
149	16.04.23	Goods to which the tariff classification specified in column 2 of this item applies	Free
150	16.04.24	Goods to which the tariff classification specified in column 2 of this item applies	Free
151	16.04.29	Goods to which the tariff classification specified in column 2 of this item applies	Free
152	16.04.9	Goods to which the tariff classification specified in column 2 of this item applies	Free
153	16.05.1	Goods to which the tariff classification specified in column 2 of this item applies	Free
154	16.05.2	Goods to which the tariff classification specified in column 2 of this item applies	Free
155	16.05.9	Goods to which the tariff classification specified in column 2 of this item applies	Free
156	17.01	Goods to which the tariff classification specified in column 2 of this item applies	(A): $0.016 per kg

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate

157	17.02.1	Goods to which the tariff classification specified in column 2 of this item applies	Free
158	17.02.9	Golden syrup; other sugar syrups, not including artificial honey	$0.006 per kg
159	17.02.9	Lactose and dextrose, combined, put up for retail sale as an infants’ food	Free
160	17.03	Goods other than treacle...............	Free
161	17.04.1	Goods to which the tariff classification specified in column 2 of this item applies	40%
162	17.04.9	Goods to which the tariff classification specified in column 2 of this item applies	$0.037 per kg
163	17.05	Goods with a basis of lactose............	Free
164	17.05	Goods with a basis of glucose...........	$0.013 per kg
165	18.06	Goods to which the tariff classification specified in column 2 of this item applies	$0.037 per kg
166	19.06	Communion wafers..................	Free
167	19.08.11	Goods to which the tariff classification specified in column 2 of this item applies	$0.037 per kg
168	19.08.9	Goods to which the tariff classification specified in column 2 of this item applies	(D): 10%
169	20.01.1	Goods to which the tariff classification specified in column 2 of this item applies	30%
170	20.01.2	Goods to which the tariff classification specified in column 2 of this item applies	30%
171	20.02.1	Goods to which the tariff classification specified in column 2 of this item applies	30%
172	20.02.2	Goods to which the tariff classification specified in column 2 of this item applies	(E): $0.0125 per l
173	20.02.3	Goods to which the tariff classification specified in column 2 of this item applies	(L): 24%, or, if lower, $0.03 per l
174	20.02.41	Goods to which the tariff classification specified in column 2 of this item applies	30%
175	20.02.49	Goods to which the tariff classification specified in column 2 of this item applies	30%
176	20.02.51	Goods to which the tariff classification specified in column 2 of this item applies	Free
177	20.02.59	Goods to which the tariff classification specified in column 2 of this item applies	Free
178	20.02.61	Olives and capers...................	Free

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate

179	20.02.61	Potatoes and baked beans..............	30%
180	20.02.61	Goods not being goods falling within a preceding item	(L):24%, or, if lower, $0.05 per l
181	20.02.69	Olives and capers...................	Free
182	20.02.69	Potatoes and baked beans..............	30%
183	20.02.69	Goods not being goods falling within a preceding item	(L):24%, or, if lower, $0.03 per l
184	20.02.9	Potatoes put up for retail sale............	22½%, or, if lower, $0.002 per kg
185	20.02.9	Goods put up for retail sale not falling within a preceding item	(L): 10%
186	20.02.9	Goods not falling within a preceding item and not being potatoes	Free
187	20.03.2	Goods to which the tariff classification specified in column 2 of this item applies	30%
188	20.04.3	Goods to which the tariff classification specified in column 2 of this item applies	Free
189	20.04.9	Goods to which the tariff classification specified in column 2 of this item applies	$0.037 per kg
190	20.05	Goods to which the tariff classification specified in column 2 of this item applies	$0.046 per kg
191	20.06.1	Ginger in packs not exceeding 45.5 litres....	30%
192	20.06.21	Goods to which the tariff classification specified in column 2 of this item applies	Free
193	20.06.3	Passionfruit pulp in packs of not less than 4.6 litres	$0.18 per l
194	20.06.91	Prunes in packs not exceeding 0.3 litre.....	(B): 15%, or, if lower, $0.027 per l; and, if preserved in liquid containing more than 1.15% by volume of ethyl alcohol, $0.32 per l of the liquid
195	20.06.91	Prunes not falling within the preceding item..	(A): 24%, or, if lower, $0.06 per l; and, if preserved in liquid containing more than 1.15% by volume of ethyl alcohol, $0.52 per l of the liquid
196	20.06.91	Goods other than prunes...............	30%, and, if preserved in liquid containing more than 1.15% by volume of ethyl alcohol, $0.65 per l of the liquid

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate
197	20.06.99	Prunes..............................	(A): 24%, or, if lower, $0.036 per l; and, if preserved in liquid containing more than 1.15% by volume of ethyl alcohol, $0.52 per l of the liquid
198	20.06.99	Goods other than prunes..................	30%, and, if preserved in liquid containing more than 1.15% by volume of ethyl alcohol, $0.65 per l of the liquid
199	20.07.3	Unsweetened juice in packs of not less than 3 litres	(A): $0.16 per l
200	20.07.3	Unsweetened juice not being goods falling within the preceding item	(A): $0.144 per l
201	20.07.4	Unsweetened juices in packs of not less than 3 litres, as follows:— apricot, blackberry, black currant, cherry, gooseberry, greengage, grenadine, loganberry, peach, pear, prune, quince, raspberry, red currant, strawberry; unsweetened juices being a mixture of two or more of the foregoing juices, in packs of not less than 3 litres	(A): $0.032 per l
202	20.07.5	Unsweetened juices in packs as follows:— apricot, blackberry, black currant, cherry, gooseberry, greengage, grenadine, loganberry, peach, pear, prune, quince, raspberry, red currant, strawberry; unsweetened juices being a mixture of two or more of the foregoing juices, in packs	Free
203	21.02.1	Goods not being dry goods................	$0.147 per kg
204	21.02.9	Goods other than extracts, essences or concentrates of tea and preparations with a basis of such an extract, essence or concentrate being extracts, essences, concentrates or preparations of tea put up in packs not exceeding 10 kilograms	Free
205	21.04.2	Goods in packs not exceeding 1.14 litres........	$0.055 per l
206	21.04.2	Goods in packs exceeding 1.14 litres and not exceeding 4.6 litres	$0.048 per l
207	21.04.2	Goods in packs exceeding 4.6 litres...........	$0.045 per l
208	21.04.9	Goods with a basis of sodium hydrogen glutamate	Free
209	21.05.11	Homogenised composite food preparations......	Free
210	21.05.11	Goods not being goods falling within a preceding item	17½%
211	21.05.19	Goods prepared from fish, crustaceans or molluscs; homogenised composite food preparations	Free
212	21.05.9	Goods prepared from fish, crustaceans or molluscs; homogenised composite food preparations	Free
213	21.05.9	Goods prepared otherwise than from fish, crustaceans or molluscs and not being homogenised composite food preparations	17½%

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate

214	21.07.1	Goods to which the tariff classification specified in column 2 of this item applies	30%
215	21.07.2	Goods to which the tariff classification specified in column 2 of this item applies	30%
216	21.07.3	Goods to which the tariff classification specified in column 2 of this item applies	Free
217	21.07.4	Goods to which the tariff classification specified in column 2 of this item applies	Free
218	21.07.5	Goods to which the tariff classification specified in column 2 of this item applies	To and including 31 December, 1973—$4.51 per kg; From and including 1 January, 1974—$4.40 per kg
219	21.07.9	Rennet...........................	(B): 5%
220	21.07.9	Peanut butter......................	$0.11 per kg
221	21.07.9	Nut pastes other than peanut butter; nut meals	$0.055 per kg
222	21.07.9	Preparations of rice..................	$0.019 per kg
223	21.07.9	Suet preparations containing more than 50% by weight of suet	Free
224	22.03.1	Goods to which the tariff classification specified in column 2 of this item applies	$0.25 per l
225	22.04	Goods containing not more than 1.15% by volume of alcohol	17½%
226	22.04	Goods containing more than 1.15% but not more than 6% by volume of alcohol	17½%, and $0.055 per l
227	22.04	Goods containing more than 6% but not more than 12% by volume of alcohol	17½%, and $0.11 per l
228	22.05.1	Goods to which the tariff classification specified in column 2 of this item applies	$0.27 per l
229	22.05.2	Goods to which the tariff classification specified in column 2 of this item applies	$0.27 per l
230	22.05.3	Goods to which the tariff classification specified in column 2 of this item applies	$0.14 per l
231	22.05.4	Goods to which the tariff classification specified in column 2 of this item applies	$0.14 per l
232	22.05.9	Goods containing more than 20% but not more than 23% by volume of alcohol	$0.14 per l
233	22.06	Goods containing not more than 20% by volume of alcohol	$0.14 per l
234	22.07.9	Goods containing not more than 1.15% by volume of alcohol	17½%

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate

235	22.08	Goods containing more than 94% by volume of alcohol, not being rectified spirits of wine for fortifying wines, as prescribed by by-law	Free
236	22.08	Goods other than rectified spirits of wine for fortifying wines	To and including 31 December, 1973—$4.78 per l of alcohol; From and including 1 January, 1974—$4.70 per l of alcohol
237	22.10	Apple cider vinegar..................	Free
238	23.01.1	Goods to which the tariff classification specified in column 2 of this item applies	Free
239	23.01.9	Goods to which the tariff classification specified in column 2 of this item applies	Free
240	23.04	Goods to which the tariff classification specified in column 2 of this item applies	Free
241	23.07.1	Goods to which the tariff classification specified in column 2 of this item applies	(A): 10%
242	23.07.9	Goods other than dog biscuits...........	Free
243	25.03	Goods to which the tariff classification specified in column 2 of this item applies	Free
244	25.04	Goods to which the tariff classification specified in column 2 of this item applies	Free
245	25.05	Goods to which the tariff classification specified in column 2 of this item applies	Free
246	25.06	Goods to which the tariff classification specified in column 2 of this item applies	Free
247	25.07	Goods to which the tariff classification specified in column 2 of this item applies	Free
248	25.08	Goods to which the tariff classification specified in column 2 of this item applies	(A): 10%
249	25.09	Goods to which the tariff classification specified in column 2 of this item applies	Free
250	25.11.1	Goods to which the tariff classification specified in column 2 of this item applies	(A): $5.48 per t
251	25.11.2	Goods to which the tariff classification specified in column 2 of this item applies	Free
252	25.12	Goods to which the tariff classification specified in column 2 of this item applies	Free
253	25.13	Goods in packs of a weight less than 2.5 kilograms	(A): 10%
254	25.13	Goods not being goods falling within the preceding item	Free

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate

255	25.15	Goods to which the tariff classification specified in column 2 of this item applies	Free
256	25.16.1	Goods to which the tariff classification specified in column 2 of this item applies	Free
257	25.16.9	Goods to which the tariff classification specified in column 2 of this item applies	(D): 16%
258	25.17.1	Goods to which the tariff classification specified in column 2 of this item applies	(E): 5%
259	25.17.9	Goods to which the tariff classification specified in column 2 of this item applies	Free
260	25.19.1	Goods to which the tariff classification specified in column 2 of this item applies	Free
261	25.19.9	Goods to which the tariff classification specified in column 2 of this item applies	Free
262	25.20	Gypsum, not calcined; anhydrite..........	Free
263	25.23.1	Goods to which the tariff classification specified in column 2 of this item applies	Free
264	25.24	Goods to which the tariff classification specified in column 2 of this item applies	Free
265	25.26	Goods to which the tariff classification specified in column 2 of this item applies	Free
266	25.27.1	Goods to which the tariff classification specified in column 2 of this item applies	(B): 5%
267	25.27.9	Goods to which the tariff classification specified in column 2 of this item applies	Free
268	25.28	Goods to which the tariff classification specified in column 2 of this item applies	Free
269	25.31.1	Goods to which the tariff classification specified in column 2 of this item applies	Free
270	25.31.2	Goods to which the tariff classification specified in column 2 of this item applies	Free
271	25.31.3	Goods to which the tariff classification specified in column 2 of this item applies	Free
272	25.32	Goods to which the tariff classification specified in column 2 of this item applies	Free
273	26.01.9	Goods to which the tariff classification specified in column 2 of this item applies	Free
274	26.03	Goods to which the tariff classification specified in column 2 of this item applies	Free
275	27.05	Goods to which the tariff classification specified in column 2 of this item applies	Free

First Schedule—continued

Column 1	column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate

276	27.07.22	Goods, as prescribed by by-law..........	Free
277	27.07.39	Xylene, solvent naphtha and mineral turpentine, in packs not exceeding 4.6 litres	Free
278	27.09.9	Goods to which the tariff classification specified in column 2 of this item applies	Free
279	27.10.19	Diesel fuel, as prescribed by by-law, and power kerosene, in packs exceeding 4.6 litres	Free
280	27.10.32	Goods to which the tariff classification specified in column 2 of this item applies	Free
281	27.10.33	Goods to which the tariff classification specified in column 2 of this item applies	(A): $0.008 per l
282	27.10.39	Goods to which the tariff classification specified in column 2 of this item applies	(A): $0.02 per l
283	27.10.41	Goods to which the tariff classification specified in column 2of this item applies	Free
284	27.10.44	Goods in packs not exceeding 4.6 litres	$0.03805 per l
285	27.10.49	Goods in packs not exceeding 4.6 litres	$0.03805 per l
286	27.10.51	Goods to which the tariff classification specified in column 2 of this item applies	Free
287	27.10.59	Goods in packs not exceeding 4.6 litres	Free
288	27.10.91	Goods to which the tariff classification specified in column 2 of this item applies	Free
289	27.10.991	Goods to which the tariff classification specified in column 2 of this item applies	Free
290	27.10.999	Goods to which the tariff classification specified in column 2 of this item applies	Free
291	27.11.9	Goods not put up for retail sale	Free
292	27.13.1	Goods to which the tariff classification specified in column 2 of this item applies	Free
293	27.13.2	Goods to which the tariff classification specified in column 2of this item applies	Free
294	27.13.3	Goods to which the tariff classification specified in column 2 of this item applies	Free
295	27.14	Goods to which the tariff classification specified in column 2 of this item applies	Free
296	28.01	Chlorine; fluorine	Free
297	28.03.1	Goods to which the tariff classification specified in column 2 of this item applies	Free
298	28.03.9	Goods to which the tariff classification specified in column 2 of this item applies	Free

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate

299	28.04.1	Goods to which the tariff classification specified in column 2 of this item applies	Free
300	28.04.9	Goods other than hydrogen, nitrogen or oxygen	Free
301	28.05.1	Goods to which the tariff classification specified in column 2 of this item applies	Free
302	28.05.9	Goods to which the tariff classification specified in column 2 of this item applies	Free
303	28.10.1	Goods to which the tariff classification specified in column 2 of this itemapplies	Free
304	28.10.9	Goods to which the tariff classification specified in column 2 of this itemapplies	(B): 5%
305	28.13.1	Hydrogen cyanide..................	Free
306	28.13.1	Carbon dioxide, not put up as sparklets.....	$0.026 per kg
307	28.13.9	Goods to which the tariff classification specified in column 2 of this item applies	Free
308	28.15	Goods to which the tariff classification specified in column 2 of this item applies	Free
309	28.16	Goods to which the tariff classification specified in column 2 of this item applies	Free
310	28.17.1	Goods in packs exceeding 3.2kilograms net weight	(A): 14%
311	28.17.2	Goods to which the tariff classification specified in column 2 of this item applies	Free
312	28.17.9	Goods to which the tariff classification specified in column 2 of this item applies	Free
313	28.18.1	Goods to which the tariff classification specified in column 2 of this item applies	(B): 5%
314	28.18.9	Goods to which the tariff classification specified in column 2 of this item applies	Free
315	28.19	Zinc peroxide; zinc oxide of B.P. quality for use in the manufacture of pharmaceutical or toilet preparations; zincoxide, colloidal, for use in the manufacture of adhesives	Free
316	28.20	Goods to which the tariff classification specified in column 2 of this item applies	Free
317	28.21	Chromium trioxide; chromic oxide.......	(A): 20%
318	28.21	Goods other than chromium trioxide and chromic oxide	Free
319	28.22	Goods to which the tariff classification specified in column 2 of this item applies	Free
320	28.23	Goods to which the tariff classification specified in column 2 of this item applies	Free

First Schedule—continued

Column l	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate

321	28.24	Goods to which the tariff classification specified in column 2 of this item applies	Free
322	28.25	Goods to which the tariff classification specified in column 2 of this item applies	(A): $44.08 per t
323	28.26	Goods to which the tariff classification specified in column 2 of this item applies	Free
324	28.27	Goods to which the tariff classification specified in column 2 of this item applies	Free
325	28.28	Goods to which the tariff classification specified in column 2 of this item applies	Free
326	28.29.1	Goods to which the tariff classification specified in column 2 of this item applies	Free
327	28.29.9	Goods to which the tariff classification specified in column 2 of this item applies	Free
328	28.30.1	Calcium chloride; zinc chloride..........	(A): 10%
329	28.30.1	Copper oxychloride..................	(A): 14%
330	28.30.9	Goods to which the tariff classification specified in column 2 of this item applies	Free
331	28.32.1	Goods to which the tariff classification specified in column 2 of this item applies	(D): 32%
332	28.32.9	Goods other than sodium chlorate.........	Free
333	28.33	Goods to which the tariff classification specified in column 2 of this item applies	Free
334	28.35.1	Goods to which the tariff classification specified in column 2 of this item applies	(A): 12%
335	28.35.9	Goods to which the tariff classification specified in column 2 of this item applies	Free
336	28.36	Goods to which the tariff classification specified in column 2 of this item applies	Free
337	28.37.1	Sodium sulphite....................	(A): 14%
338	28.37.1	Sodium thiosulphate..................	(A): 10%
339	28.37.9	Goods to which the tariff classification specified in column 2 of this item applies	Free
340	28.38.1	Sodium sulphate; zinc sulphate...........	(A): 10%
341	28.38.1	Magnesium sulphate..................	(A): 4%, and $0.008 per kg
342	28.38.1	Aluminium ammonium sulphate; aluminium potassium sulphate; aluminium sodium sulphate	(A): 22%
343	28.38.1	Aluminium sulphate; chromium sulphate....	Free

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate

344	28.38.2	Goods to which the tariff classification specified in column 2 of this item applies	Free
345	28.38.9	Chromium sulphate, basic..............	(A): 20%
346	28.38.9	Goods other than chromium sulphate, basic..	Free
347	28.39	Goods to which the tariff classification specified in column 2 of this item applies	Free
348	28.40.1	Goods to which the tariff classification specified in column 2 of this item applies	(A): 24%
349	28.40.9	Goods to which the tariff classification specified in column 2 of this item applies	Free
350	28.41	Goods, other than— (a) calcium arsenites and arsenates; (b)sodium arsenites and arsenates; (c) zinc arsenites and arsenates; or (d) lead arsenate	Free
351	28.41	Calcium arsenites and arsenates; sodium arsenites and arsenates; zinc arsenites and arsenates	(A): 14%
352	28.41	Lead arsenate......................	(B): 5%
353	28.42.1	Sodium hydrogen carbonate; sodium carbonate decahydrate	(A): 10%
354	28.42.1	Goods not being goods falling within the preceding item	Free
355	28.42.2	Goods to which the tariff classification specified in column 2 of this item applies	Free
356	28.42.9	Goods to which the tariff classification specified in column 2 of this item applies	Free
357	28.43	Goods to which the tariff classification specified in column 2 of this item applies	Free
358	28.45.1	Goods to which the tariff classification specified in column 2 of this item applies	(A): 20%
359	28.45.9	Goods to which the tariff classification specified in column 2 of this item applies	Free
360	28.46.1	Goods to which the tariff classification specified in column 2 of this item applies	Free
361	28.46.9	Goods to which the tariff classification specified in column 2 of this item applies	Free
362	28.47.1	Sodium aluminate...................	Free
363	28.47.1	Lead chromate.....................	(A): 20%
364	28.47.9	Sodium dichromate; potassium dichromate; sodium chromate	(A): 20%

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate

365	28.47.9	Goods not being goods falling within the preceding item	Free
366	28.49.1	Goods to which the tariff classification specified in column 2 of this item applies	(A): 14%
367	28.49.9	Goods to which the tariff classification specified in column 2 of this item applies	Free
368	28.50	Goods to which the tariff classification specified in column 2 of this item applies	Free
369	28.51	Goods to which the tariff classification specified in column 2 of this item applies	Free
370	28.52	Goods to which the tariff classification specified in column 2 of this item applies	Free
371	28.55	Ammonium phosphides; arsenic phosphides; boron phosphides; silicon phosphides; phosphides of metallic elements	Free
372	28.56.1	Goods to which the tariff classification specified in column 2 of this item applies	30%
373	28.57.1	Goods to which the tariff classification specified in column 2 of this item applies	Free
374	28.57.9	Goods to which the tariff classification specified in column 2 of this item applies	Free
375	28.58	Goods to which the tariff classification specified in column 2 of this item applies	Free
376	29.01.11	Goods to which the tariff classification specified in column 2 of this item applies	Free
377	29.01.2	Goods to which the tariff classification specified in column 2 of this item applies	(B): 5%
378	29.01.9	Hydrocarbons, non-gaseous, other than naphthalene	Free
379	29.02.2	Fluorinated derivatives and chlorofluorinated derivatives of hydrocarbons, non-gaseous and not being chlorinated hydrocarbons	(B): 5%
380	29.02.9	Goods, non-gaseous and not being chlorinated hydrocarbons	Free
381	29.04.2	Goods to which the tariff classification specified in column 2 of this item applies	(A): $4.04 per l
382	29.04.3	Goods to which the tariff classification specified in column 2 of this item applies	Free
383	29.04.4	Goods to which the tariff classification specified in column 2 of this item applies	Free
384	29.04.5	Goods to which the tariff classification specified in column 2 of this item applies	Free

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate

385	29.04.9	Goods to which the tariff classification specified in column 2 of this item applies	Free
386	29.05.1	Goods to which the tariff classification specified in column 2 of this item applies	(A): 40%, less $0.56 per kg
387	29.05.9	Goods to which the tariff classification specified in column 2 of this item applies	Free
388	29.07.1	Phenol mono-sulphonic acids; phenol di-sulphonic acids	15%
389	29.07.9	Trinitrophenol; parachlorometacresol......	Free
390	29.08.1	Goods to which the tariff classification specified in column 2 of this item applies	Free
391	29.08.2	Goods to which the tariff classification specified in column 2 of this item applies	Free
392	29.08.9	Goods to which the tariff classification specified in column 2 of this item applies	Free
393	29.10	Goods to which the tariff classification specified in column 2 of this item applies	Free
394	29.11.1	Vanillin; ethylvanillin................	Free
395	29.11.2	Goods to which the tariff classification specified in column 2 of this item applies	(A): 18%
396	29.11.9	Goods other than trioxymethylene........	Free
397	29.13.1	Goods to which the tariff classification specified in column 2 of this item applies	(B): 5%
398	29.13.2	Goods to which the tariff classification specified in column 2 of this item applies	Free
399	29.13.3	Goods to which the tariff classification specified in column 2 of this item applies	Free
400	29.13.9	Goods to which the tariff classification specified in column 2 of this item applies	Free
401	29.14.1	Acetic acid (including commercial acetic acid and crude pyroligneous acid)	(A): 12%
402	29.14.1	Ammonium acetate..................	(B): 5%
403	29.14.1	Salts of acetic acid, other than ammonium acetate; aliphatic acids containing not less than 8 and not more than 22 carbon atoms, and their salts, other than metallic salts; esters in which a component is an ethylene oxide derivative; esters of aliphatic acids 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; ammonium, potassium and sodium benzoates	Free
404	29.14.1	Amyl acetates; ethyl acetate ............	(a): 18%

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate
405	29.14.1	Butyl acetates.....................	(B): 5%
406	29.14.2	Goods to which the tariff classification specified in column 2 of this item applies	Free
407	29.14.3	Goods to which the tariff classification specified in column 2 of this item applies	(A): 40%
408	29.14.4	Goods to which the tariff classification specified in column 2 of this item applies	(A): 18%
409	29.14.9	Goods to which the tariff classification specified in column 2 of this item applies	Free
410	29.15.1	Phthalic anhydride..................	(A): $0.068 per kg
411	29.15.1	Goods other than phthalic anhydride.......	Free
412	29.15.2	Goods to which the tariff classification specified in column 2 of this item applies	Free
413	29.15.3	Goods to which the tariff classification specified in column 2 of this item applies	Free
414	29.15.9	Goods to which the tariff classification specified in column 2 of this item applies	Free
415	29.16.1	Acetylsalicylic acid..................	Free
416	29.16.1	Methyl salicylate...................	(A): 18%
417	29.16.1	Salicylic acid; sodium salicylate.........	(A): 10%
418	29.16.3	Goods to which the tariff classification specified in column 2 of this item applies	Free
419	29.16.9	Goods, as follows:— (a) potassium hydrogen tartrate; (b) acids, and their halogenated, sulphonated, nitrated or nitrosated derivatives, as follows— Lactic Salicylic 3, 4, 5-trihydroxybenzoic; (c) halogenated, sulphonated, nitrated or nitrosated derivatives of citric or tartaric acid	Free
420	29.17	Goods to which the tariff classification specified in column 2 of this item applies	Free
421	29.18	Goods to which the tariff classification specified in column 2 of this item applies	Free
422	29.22.1	N-phenyl-2-naphthylamine.............	(A): 24%
423	29.22.1	Goods other than N-phenyl-2-naphthylamine.	Free
424	29.22.2	Goods to which the tariff classification specified in column 2 of this item applies	(A): 14%
425	29.22.9	Goods to which the tariff classification specified in column 2 of this item applies	Free
426	29.23.1	Goods to which the tariff classification specified in column 2 of this item applies	Free

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate

427	29.23.2	Goods to which the tariff classification specified in column 2 of this item applies	Free
428	29.23.9	Goods to which the tariff classification specified in column 2 of this item applies	Free
429	29.24.19	Acetylcholine; choline................	Free
430	29.24.9	Lecithins, animal and vegetable..........	Free
431	29.25.1	Dulcin, as prescribed by by-law..........	Free
432	29.25.1	Goods not being goods falling within the preceding item	To and including 31 December, 1973—$4.51 per kg; From and including 1 January, 1974—$4.40 per kg
433	29.25.2	Goods to which the tariff classification specified in column 2 of this item applies	Free
434	29.25.9	Goods to which the tariff classification specified in column 2 of this item applies	Free
435	29.26.2	Goods to which the tariff classification specified in column 2 of this item applies	(D): 12%
436	29.26.9	Goods other than benzoic sulphimides and their salts	Free
437	29.28	Goods to which the tariff classification specified in column 2 of this item applies	Free
438	29.29	Goods to which the tariff classification specified in column 2 of this item applies	Free
439	29.30.1	Goods, as prescribed by by-law..........	Free
440	29.31.1	Sodium alkylxanthates; potassium alkylxanthates; manganese alkylenebisdithiocarbamates; tetramethylthiurammonosulphide; di-(o-cresyl) sulphide	Free
441	29.31.1	Zinc dialkyldithiocarbamates; sodium dialkyldithiocarbamates; zincalkylenebisdithiocarbamates; sodium alkylenebisdithiocarbamates; tetramethylthiuram disulphide	(A): 10%
442	29.31.1	Thioglycollic acid and its salts...........	(B): 5%
443	29.31.9	Goods to which the tariff classification specified in column 2 of this item applies	Free
444	29.33	Goods to which the tariff classification specified in column 2 of this item applies	Free
445	29.34.1	Goods to which the tariff classification specified in column 2 of this item applies	Free
446	29.35.1	Mercaptobenzothiazole; dibenzothiazolyldisulphide	(A): 24%

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate

447	29.35.1	Goods other than mercaptobenzothiazole or dibenzothiazolyldisulphide	Free
448	29.35.2	Phenothiazine......................	(B): 5%
449	29.35.2	Morpholine.......................	Free
450	29.35.3	Goods to which the tariff classification specified in column 2 of this item applies	(A): 18%
451	29.35.9	Goods to which the tariff classification specified in column 2 of this item applies	Free
452	29.36	Goods to which the tariff classification specified in column 2 of this item applies	Free
453	29.37	Goods to which the tariff classification specified in column 2 of this item applies	Free
454	29.38	Goods to which the tariff classification specified in column 2 of this item applies	Free
455	29.39	Goods to which the tariff classification specified in column 2 of this item applies	Free
456	29.40	Rennet in liquid form.................	(B): 5%
457	29.40	Goods not being goods falling within the preceding item	Free
458	29.42	Strychnine put up for retail sale..........	(B): 5%
459	29.42	Goods not being goods falling within the preceding item	Free
460	29.44.1	Goods to which the tariff classification specified in column 2 of this item applies	(A): $0.04 per mega unit, less 8%
461	29.44.2	Goods to which the tariff classification specified in column 2 of this item applies	(A): $0.053 per g calculated as free acid, less 8%
462	29.44.3	Goods to which the tariff classification specified in column 2 of this item applies	(A): $0.06 per g base, less 8%
463	29.44.9	Goods to which the tariff classification specified in column 2 of this item applies	Free
464	29.45	Goods to which the tariff classification specified in column 2 of this item applies	Free
465	30.01.1	Normal sera.......................	(D): 16%
466	30.01.1	Goods not being goods falling within the preceding item	(D): 14%
467	30.01.9	Goods to which the tariff classification specified in column 2 of this item applies	Free
468	30.02	Goods to which the tariff classification specified in column 2 of this item applies	Free

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate

469	30.03.6	Goods of insulin or of insulin compounds...	Free
470	30.03.9	Unmixed goods of a kind and goods comprising only mixtures of goods of a kind that if imported separately and not put up in measured doses nor in forms or packs of a kind sold by retail would fall within item 30.01, put up in measured doses or in forms or packs of a kind sold by retail	(D): 14%
471	30.04.1	Waddings, cotton wool, absorbent cotton and the like	(A): 18%
472	30.04.1	Crepe bandages.....................	Free
473	30.04.2	Goods to which the tariff classification specified in column 2 of this item applies	Free
474	30.05.1	Dental alloys......................	(A): 10%
475	30.05.1	Goods not being goods falling within the preceding item	Free
476	30.05.9	Goods to which the tariff classification specified in column 2 of this item applies	Free
477	31.01	Goods to which the tariff classification specified in column 2 of this item applies	Free
478	31.04	Goods to which the tariff classification specified in column 2 of this item applies	Free
479	31.05.2	Goods to which the tariff classification specified in column 2 of this item applies	(A): 24%
480	32.01	Wattle bark extract..................	(B): 5%
481	32.01	Goods not being goods falling within the preceding item	Free
482	32.03	Synthetic tanning substances, whether or not mixed with natural tanning materials, with a basis of chromium compounds	(A): 20%
483	32.03	Goods not being goods falling within the preceding item	Free
484	32.04	Goods to which the tariff classification specified in column 2 of this item applies	Free
485	32.05.1	Goods to which the tariff classification specified in column 2 of this item applies	(A): 24%
486	32.05.9	Goods to which the tariff classification specified in column 2 of this item applies	Free
487	32.06.1	Goods to which the tariff classification specified in column 2 of this item applies	(A): 24%
488	32.06.9	Goods to which the tariff classification specified in column 2 of this item applies	Free

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate

489	32.07.1	Goods to which the tariff classification specified in column 2 of this item applies	(A): 20%
490	32.07.2	Cadmium pigments..................	(A): 12%
491	32.07.2	Goods other than— (a) cadmium pigments; (b) pigments containing zinc oxide; or (c) pigments containing white lead	(B): $27.56 per t
492	32.07.3	Goods to which the tariff classification specified in column 2 of this item applies	Free
493	32.07.4	Goods other than— (a) laundry blue; (b) colouring matter containing zinc oxide; or (c) colouring matter containing white lead	The rate of duty set out in this column in the item, if any, in this Part that would apply to the goods if they were goods of the same kind as the pigment in the goods, or, if there are two or more pigments in the goods, that pigment that is higher rated than any other pigment in the goods; or, if lower, (A): four-fifths of the rate of duty set out in column 4 in the tariff classification in the First Schedule that would apply to the goods if they were goods of the same kind as the pigment in the goods, or, if there are two or more pigments in the goods, that pigment that is higher rated than any other pigment in the goods
494	32.07.9	Goods other than inorganic products of a kind used as luminophores	Free
495	32.08.1	Goods to which the tariff classification specified in column 2 of this item applies	(A): 10%
496	32.08.2	Goods to which the tariff classification specified in column 2 of this item applies	(A): 10%

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate

497	32.08.9	Goods to which the tariff classification specified in column 2 of this item applies	Free
498	32.09.1	Goods to which the tariff classification specified in column 2 of this item applies	Free
499	32.09.21	Chromic oxide in packs exceeding 4.6 litres.....	(A): 20%
500	32.09.21	Cadmium pigments in packs exceeding 4.6 litres..	(A): 14%
501	32.09.21	Goods in packs exceeding 4.6 litres, other than— (a) chromic oxide; (b) cadmium pigments; or (c) white lead	Free
502	32.09.22	Goods to which the tariff classification specified in column 2 of this item applies	Free
503	32.09.29	Lead chromes, chrome greens, molybdate chromes, zinc chromes or zinc greens, in packs exceeding 4.6 litres	(A): 20%
504	32.09.29	Lead chromes, chrome greens, molybdate chromes, zinc chromes or zinc greens, in packs not exceeding 4.6 litres	25%
505	32.09.29	Synthetic organic pigment dyestuffs in packs exceeding 4.6 litres; colour lakes prepared from synthetic organic dyestuffs, in packs exceeding 4.6 litres	(A): 24%
506	32.09.29	Goods in packs not exceeding 4.6 litres, other than— (a) lead chromes, chrome greens, molybdate chromes, zinc chromes or zinc greens; (6) synthetic organic pigment dyestuffs; or (c) colour lakes prepared from synthetic organic pigment dyestuffs	17½%
507	32.09.29	Goods in packs exceeding 4.6 litres, other than— (a) lead chromes, chrome greens, molybdatechromes, zinc chromes or zinc greens; (b) synthetic organic pigment dyestuffs; or (c) colour lakes prepared from synthetic organic pigment dyestuffs	(A): 14%
508	32.09.9	Goods to which the tariff classification specified in column 2 of this item applies	17½%
509	32.10.1	Goods to which the tariff classification specified in column 2 of this item applies	(A): Free, and $1.63 per kg of the weight of the watercolours and tubes if the result of dividing the value of the watercolours and tubes by the number of kg in the gross weight of the goods does not exceed $2.36 per kg

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate

510	32.10.2	Goods to which the tariff classification specified in column 2 of this item applies	(A): 14%
511	32.10.9	Goods to which the tariff classification specified in column 2 of this item applies	Free
512	32.11	Goods to which the tariff classification specified in column 2 of this item applies	17½%
513	33.01.1	Goods to which the tariff classification specified in column 2 of this item applies	Free
514	33.01.2	Goods to which the tariff classification specified in column 2 of this item applies	Free
515	33.01.9	Resinoids of a kind used for flavouring......	(A): 16%, or, if higher, $0.48 per kg
516	33.01.9	Goods not being goods falling within the preceding item	Free
517	33.04.1	Mixtures of natural essential oils; mixtures of natural and synthetic essential oils; mixtures of synthetic esters and ethers	(A): 14%
518	33.04.1	Goods not being— (a) mixtures of natural essential oils; (b) mixtures of natural and synthetic essential oils; or (c) mixtures of synthetic esters and ethers	17½%
519	33.04.91	Mixtures of natural essential oils; mixtures of natural and synthetic essential oils; mixtures of synthetic esters and ethers	(A): 16%, or, if higher, $0.48 per kg
520	33.04.91	Goods not being— (a) mixtures of natural essential oils; (b) mixtures of natural and synthetic essential oils; or (c) mixtures of synthetic esters and ethers	20%, or, if higher, $0.606 per kg
521	33.04.99	Mixtures of natural essential oils; mixtures of natural and synthetic essential oils; mixtures of synthetic esters and ethers	(A): 10%, or, if higher, $7.92 per kg
522	33.04.99	Goods not being— (a) mixtures of natural essential oils; (b) mixtures of natural and synthetic essential oils; or (c) mixtures of synthetic esters and ethers	12½%, or, if higher, $9.92 per kg
523	33.06.3	Goods to which the tariff classification specified in column 2 of this item applies	27½%
524	33.06.91	Goods wholly of, or with a basis of: (a) chlorobenzenes; or (b) dichlorodiphenyldichloroethane, pentachlo-rophenol, sodium pentachlorophenoxide, combined or separate	Free

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate

525	34.01	Goods to which the tariff classification specified in column 2 of this item applies	27½%
526	34.02.1	Goods other than organic surface-active agents	27½%
527	34.02.9	Goods other than organic surface-active agents ..	27½%
528	34.03.1	Goods containing 70% or more by weight of petroleum jelly	Free
529	34.04.11	Goods to which the tariff classification specified in column 2 of this item applies	Free
530	34.04.12	Goods to which the tariff classification specified in column 2 of this item applies	Free
531	34.04.19	Goods to which the tariff classification specified in column 2 of this item applies	Free
532	34.04.9	Goods to which the tariff classification specified in column 2 of this item applies	(B): $0.006 per kg
533	34.05.2	Goods containing diamond powder or dust...	Free
534	34.07	Goods to which the tariff classification specified in column 2 of this item applies	Free
535	35.01.1	Casein...........................	(A): 14%
536	35.01.1	Ammonium caseinate; sodium caseinate....	(A): 10%
537	35.01.9	Goods to which the tariff classification specified in column 2 of this item applies	Free
538	35.02	Dry egg albumen....................	(A): $0.308 per g
539	35.02	Egg albumen not falling within the preceding item	(B): $0.019 per kg
540	35.02	Goods other than egg albumen...........	Free
541	35.03.1	Edible gelatin......................	(M): 20%, or, if higher, $0.17 per kg
542	35.03.1	Goods not being goods falling within the preceding item	30%, or, if higher, $0.257 per kg
543	35.03.2	Isinglass, put up for household use........	(B): 5%
544	35.03.2	Isinglass, not being goods falling within the preceding item	Free
545	35.03.3	Goods to which the tariff classification specified in column 2 of this item applies	25%, or, if higher, $0.09 per kg
546	35.04	Goods to which the tariff classification specified in column 2 of this item applies	Free
547	35.05.1	Dextrins.........................	(B): 5%
548	35.06.11	Goods to which the tariff classification specified in column 2 of this item applies	25%, or, if higher, $0.09 per kg

First Schedule—continued

Column l	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate

549	35.06.2	Goods to which the tariff classification specified in column 2 of this item applies	17½%
550	35.06.9	Dextrin glues......................	10%
551	36.01	Goods to which the tariff classification specified in column 2 of this item applies	Free
552	36.02	Goods to which the tariff classification specified in column 2 of this item applies	Free
553	36.03	Goods to which the tariff classification specified in column 2 of this item applies	Free
554	36.04	Goods to which the tariff classification specified in column 2 of this item applies	Free
555	36.05	Ships’ rockets and other marine pyrotechnic signalling and similar articles	(D): 14%
556	36.07	Goods not processed beyond the ingot stage	Free
557	36.07	Goods not being goods falling within the preceding item	(H): 16%
558	36.08	Fuels, liquid at a temperature of 15° Celsius and under a pressure of 760 millimetres of mercury, of a kind used in mechanical lighters	$0.027 per l
559	36.08	Goods not being goods falling within the preceding item	(B): 5%
560	37.01	Autochrome and similar plates; collodion and Schuhmann plates	Free
561	37.01	Goods other than— (a) autochrome and similar type plates; (b) collodion and Schuhmann plates; or (c) photo-mechanical process plates of a kind used for photo-engraving or photo-lithography	(A): 10%, or, if higher, $0.20 per m2
562	37.02.1	Goods to which the tariff classification specified in column 2 of this item applies	Free
563	37.02.2	Goods to which the tariff classification specified in column 2 of this item applies	(A): 10%, or, if higher, $0.24 per m2
564	37.02.3	Perforated film, 35 millimetres in width and not exceeding 1.68 metres in length	(A): 10%
565	37.02.3	Film, not perforated..................	(A): 10%, or, if higher, $0.24 per m2
566	37.02.4	Goods to which the tariff classification specified in column 2 of this item applies	(B): $0.003 per m
567	37.02.9	Goods to which the tariff classification specified in column 2 of this item applies	(A): $0.012 per m

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rates

568	37.03.1	Goods, as follows:— (a) albumin, autotype, bromoil, collodion, direct positive, platinotype and stripping papers; (b) negative paper for the photo-copying of documents by the image transfer process	Free
569	37.03.1	Goods, other than— (a) albumin, autotype, bromoil, collodion, direct positive, platinotype and stripping papers; or (b) negative paper for the photo-copying of documents by the image transfer process	(A): 10%, or, if higher, $0.04 per m2
570	37.03.9	Goods, as follows:— (a) albumin, autotype, bromoil, collodion, direct positive, platinotype and stripping papers; (b) negative paper for the photo-copying of documents by the image transfer process,in sheets or strip exceeding 0.258 squaremetre in area	Free
571	37.03.9	Paper and fabrics of a kind used in the production of heliographic prints, blue prints and like prints	(A): 12%
572	37.03.9	Negative paper for the photo-copying of documents by the image transfer process, in sheets or strip not exceeding 0.258 square metre in area	(B): 5%
573	37.03.9	Goods, other than— (a) paper and fabrics of a kind used in the production of heliographic prints, blue prints and like prints; (b) negative paper for the photo-copying of documents by the image transfer process; or (c) albumin, autotype, bromoil, collodion, direct positive, platinotype and stripping papers	(A): 10%, or, if higher, $0.04 per m2
574	37.04.1	Goods to which the tariff classification specified in column 2 of this item applies	Free
575	37.04.2	Goods to which the tariff classification specified in column 2 of this item applies	(A): 18%
576	37.04.9	Perforated film not greater than 9.5 millimetres in width or for exhibition purposes not being intended for copying	(A): $0.012 per m
577	37.04.9	Perforated film greater than 9.5 millimetres in width being negative film or film intended for copying but not being for exhibition purposes; autochrome and similar type plates; collodion and Schuhmann plates	Free
578	37.04.9	Flat film; plates other than— (a) autochrome and similar types; or (b) collodion and Schuhmann plates	(A): 10%, or, if higher, $0.20 per m2
579	37.04.9	Goods, other than— (a) plates; or (b) flat film	(A): 10%, or, if higher, $0.24 per m2
580	37.05.2	Slides for image projectors.................	(D): 12%

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate

581	37.06.9	Film, greater than 9.5 millimetres in width, as follows:— (a) intended for copying; (b) negative film, not being film of an advertising character	Free
582	37.06.9	Film, not being film of an advertising character, not falling within the preceding item	$0.026 per m
583	37.07.1	Publicity films......................	Free
584	37.07.5	Goods to which the tariff classification specified in column 2 of this item applies	$0.026 per m
585	37.07.9	Negative films; other film intended for copying	Free
586	37.08.1	Sodium thiosulphate; fixing salts having a basis of sodium thiosulphate	(A): 10%
587	37.08.1	Goods put up for retail sale other than deep etch coatings, sodium thiosulphate and fixing salts having a basis of sodium thiosulphate	(B): 5%
588	37.08.9	Goods to which the tariff classification specified in column 2 of this item applies	Free
589	38.01.1	Goods to which the tariff classification specified in column 2 of this item applies	Free
590	38.01.2	Goods to which the tariff classification specified in column 2 of this item applies	Free
591	38.01.9	Goods to which the tariff classification specified in column 2 of this item applies	(A): 14%
592	38.02	Goods to which the tariff classification specified in column 2 of this item applies	Free
593	38.03	Goods to which the tariff classification specified in column 2 of this item applies	Free
594	38.05.1	Goods to which the tariff classification specified in column 2 of this item applies	Free
595	38.05.9	Goods to which the tariff classification specified in column 2 of this item applies	(A): $0.06 per kg
596	38.07	Goods to which the tariff classification specified in column 2 of this item applies	Free
597	38.08.1	Goods to which the tariff classification specified in column 2 of this item applies	(A): $0.008 per l
598	38.08.2	Rosin and resin acids, maleic modified	(A): 20%
599	38.08.2	Salts of rosin and resin acids, maleic modified	Free
600	38.08.3	Goods to which the tariff classification specified in column 2 of this item applies	Free
601	38.08.9	Goods to which the tariff classification specified in column 2 of this item applies	Free

First Schedule—continued

Column 1	Column2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate

602	38.09	Goods to which the tariff classification specified in column 2 of this item applies	Free
603	38.10	Goods to which the tariff classification specified in column 2 of this item applies	Free
604	38.11.1	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; (e) sulphur	Free
605	38.11.3	Goods wholly of, or with a basis of— (a) chlorobenzenes; or (b) dichlorodiphenyldichloroethane, pentachloro-phenol, sodium pentachlorophenoxide, combined or separate	Free
606	38.11.4	Stock washes, insecticides, nematicides and acaricides	Free
607	38.12.1	Goods not containing size of animal origin, shellac or artificial resins	(A): 18%
608	38.12.2	Goods not containing size of animal origin, shellac or artificial resins	(B): $0.006 per kg
609	38.12.3	Goods not containing size of animal origin, shellac or artificial resins	(A): 14%
610	38.12.3	Goods containing size of animal origin, shellac or artificial resins	17½%
611	38.12.91	Goods not containing size of animal origin, shellac or artificial resins	(A): 20%
612	38.12.92	Goods not containing size of animal origin, shellac or artificial resins	Free
613	38.12.93	Goods of casein not containing size of animal origin, shellac or artificial resins	(A): 14%
614	38.12.93	Goods, as follows, of:— (a) aluminium ammonium sulphate; (b) aluminium potassium sulphate; (c) aluminium sodium sulphate; or (d) aluminiumsulphate, not containing size of animal origin, shellac or artificial resins	(A): 22%
615	38.12.93	Goods of zinc chloride not containing size of animal origin, shellac or artificial resins	(A): 10%
616	38.12.93	Goods of:— (a) ammonium dihydrogen orthophosphate; or (b) diammonium hydrogen orthophosphate, not containing size of animal origin, shellac or artificial resins	(A): 24%

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate

617	38.12.93	Goods of casein not being goods falling within a preceding item	17½%
618	38.12.93	Goods of zinc chloride not being goods falling within a preceding item	12½%
619	38.12.99	Goods of starch or modified starch not containing size of animal origin, shellac or artificial resins	(B): $0.013 per kg
620	38.12.99	Goods, other than:— (a) goods containing size of animal origin, shellac or artificial resins; or (b) with a basis of chromium compounds, not being goods falling within the preceding item	Free
621	38.12.99	Goods with a basis of chromium compounds..	(A): 20%
622	38.13	Goods to which the tariff classification specified in column 2 of this item applies	(A): 10%
623	38.14.1	Oxidation inhibitors, gum inhibitors and similar prepared additives for mineral oils	(M): 12%
624	38.14.2	Goods to which the tariff classification specified in column 2 of this item applies	Free
625	38.15.1	Goods to which the tariff classification specified in column 2 of this item applies	(D): 24%
626	38.15.2	Goods to which the tariff classification specified in column 2 of this item applies	(D): 12%
627	38.16	Goods to which the tariff classification specified in column 2 of this item applies	(A): 16%
628	38.17.11	Goods to which the tariff classification specified in column 2 of this item applies	(A): 10%
629	38.17.19	Goods to which the tariff classification specified in column 2 of this item applies	Free
630	38.17.9	Goods other than charged fire-extinguishing grenades	(A): 22%
631	38.18.9	Goods to which the tariff classification specified in column 2 of this item applies	17½%
632	38.19.11	Fusel oil..........................	Free
633	38.19.19	Goods to which the tariff classification specified in column 2 of this item applies	Free
634	38.19.2	Refractory cements and castables..........	(A): 14%
635	38.19.2	Case-hardening preparations.............	(A): 10%
636	38.19.2	Preparations for water-proofing cement......	17½%
637	38.19.32	Goods to which the tariff classification specified in column 2 of this item applies	17½%
638	38.19.39	Fusible ceramic firing testers.............	Free

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate
639	38.19.6	Goods, put up for retail sale, being— (a) fire retardant preparations for timber; (b) ink removers; (c) ion exchangers; (d) naphthenates; (e) sulphonaphthenates; (f) naphthenic acid; or (g) plasters and preparations with a basis of plaster of a kind used solely or principally in dentistry	(B): 5%
640	38.19.6	Goods known as lead sub-oxide that are the product of incomplete calcination of lead and consist of lead monoxide and elemental lead	Free
641	38.19.91	Mixed gases, liquefied or compressed................	The rate of duty set out in this column in the item in this Part 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 lower, (B): Half the rate of duty set out in column 4 in the tariff classification in the First Schedule 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, 5%
642	38.19.99	Mixed gases, liquefied or compressed................	The rate of duty set out in this column in the item in this Part 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 lower, (B): Half the rate of duty set out in column 4 in the tariff classification in the First Schedule 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
643	39.01.11	Goods to which the tariff classification specified in column 2 of this item applies	17½%

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate
644	39.01.12	Goods of the epoxy type........................
645	39.01.12	Brake fluids being, or having as a basis, a substance that is an ethylene oxide derivative	Free
646	39.01.139	Goods of a kind used solely or principally for water repellent treatment of walls of buildings	17½%
647	39.01.31	Goods to which the tariff classification specified in column 2 of this item applies	The rate of duty set out in this column in the item in this Part that would apply to the goods if they were an uncoated, uncovered textile fabric of the same weight per m2 as the goods and of the same composition, width and construction as the textile fabric in the goods, or, if there are two or more textile fabrics in the goods, as the textile fabric in the goods that has a greater weight than each other textile fabric in the goods, or, if no item in this Part would apply to goods of that kind, the rate of duty set out in column 4 in the tariff classification in the First Schedule that applies to the goods
648	39.01.32	Goods to which the tariff classification specified in column 2 of this item applies	The rate of duty set out in this column in the item in this Part that would apply to the goods if they were a coated textile fabric falling within item 59.08 in the First Schedule coated with the coating or covering on the goods that gives the goods their essential character and that is capable of being seen with the naked eye otherwise than by a change of colour
649	39.01.41	Goods to which the tariff classification specified in column 2 of this item applies	Free
650	39.01.49	Profile shapes of materials reinforced with or containing glass fibre or glass fibre fabric	(A): 10%
651	39.01.49	Planar forms of materials reinforced with or containing glass fibre or glass fibre fabric; planar forms of phenoplasts	Free
652	39.01.6	Goods to which the tariff classification specified in column 2 of this item applies	Free

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate
653	39.01.7	Goods to which the tariff classification specified in column 2 of this item applies	Free
654	39.02.11	Goods to which the tariff classification specified in column 2 of this item applies	17½%
655	39.02.12	Blocks, lumps, powders (including moulding powders), granules, flakes or similar forms	(F): 40%
656	39.02.13	Blocks, lumps, powders (including moulding powders), granules, flakes or similar forms being goods of polyethylene	(F): 40%
657	39.02.13	Blocks, lumps, powders (including moulding powders), granules, flakes or similar forms being goods of polystyrene	(F): 24%
658	39.02.21	Goods to which the tariff classification specified in column 2 of this item applies	25%
659	39.02.31	Goods to which the tariff classification specified in column 2 of this item applies	The rate of duty set out in this column in the item in this Part that would apply to the goods if they were an uncoated, uncovered textile fabric of the same weight per m2 as the goods and of the same composition, width and construction as the textile fabric in the goods, or, if there are two or more textile fabrics in the goods, as the textile fabric in the goods that has a greater weight than each other textile fabric in the goods, or, if no item in this Part would apply to goods of that kind, the rate of duty set out in column 4 in the tariff classification in the First Schedule that applies to the goods
660	39.02.32	Goods to which the tariff classification specified in column 2 of this item applies	The rate of duty set out in this column in the item in this Part that would apply to the goods if they were a coated textile fabric falling within item 59.08 in the First Schedule coated with the coating or covering on the goods that gives the goods their essential character and that is capable of being seen with the naked eye otherwise than by a change of colour
661	39.02.4	Goods to which the tariff classification specified in column 2 of this item applies	25%
662	39.02.51	Piping, being upholstery or trimming material...........	5%

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate
663	39.02.51	Goods not being goods falling within the preceding item	25%
664	39.02.52	Goods coated with an adhesive....................	17½%
665	39.02.52	Goods not being goods falling within a preceding item	25%
666	39.02.62	Profile shapes of the ethylene type..................	20%
667	39.02.62	Goods of the propylene type or the tetrafluoroethylene type	Free
668	39.02.69	Planar forms of the ethylene type coated with an adhesive	17½%
669	39.02.71	Goods to which the tariff classification specified in column 2 of this item applies	Free
670	39.02.72	Goods to which the tariff classification specified in column 2 of this item applies	5%
671	39.02.8	Goods to which the tariff classification specified in column 2 of this item applies	Free
672	39.03.11	Goods to which the tariff classification specified in column 2 of this item applies	17½%
673	39.03.31	Goods to which the tariff classification specified in column 2 of this item applies	The rate of duty set out in this column in the item in this Part that would apply to the goods if they were an uncoated, uncovered textile fabric of the same weight per m2 as the goods and of the same composition, width and construction as the textile fabric in the goods, or, if there are two or more textile fabrics in the goods, as the textile fabric in the goods that has a greater weight than each other textile fabric in the goods, or, if no item in this Part would apply to goods of that kind, the rate of duty set out in column 4 in the tariff classification in the First Schedule that applies to the goods
674	39.03.32	Goods to which the tariff classification specified in column 2 of this item applies	The rate of duty set out in this column in the item in this Part that would apply to the goods if they were a coated textile fabric falling within item 59.08 in the First Schedule coated with the coating or covering on the goods that gives the goods their essential character and that is capable of being seen with the naked eye otherwise than by a change of colour

Column 1	Column2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate

675	39.03.5	Goods to which the tariff classification specified in column 2 of this item applies	Free
676	39.05.1	Goods to which the tariff classification specified in column 2 of this item applies	17½%
677	39.06.1	Powders, granules, flakes, blocks, lumps and similar bulk forms; monofil, rods and sticks	Free
678	39.06.2	Goods to which the tariff classification specified in column 2 of this item applies	Free
679	39.07.11	Seat covers for vehicles...............	27½%
680	39.07.11	Smoking requisites; wading pools........	20%
681	39.07.11	Goods, as follows:— (a) blinds; (b) air mattresses; (c) table cloths, table covers and the like, textile supported, other than of vinyl chloride polymers and copolymers; (d) stationery and parts therefor; (e) furniture and parts therefor; (f) travel goods, handbags, wallets, vanity compacts and similar goods and parts therefor	17½%
682	39.07.11	Gloves, mittens and mitts not being gloves, mittens or mitts that are of a kind worn solely or principally by industrial workers or by members of the medical, nursing and veterinary professions or are of the dress type	17½%, or, if higher, $0.15 per doz pairs
683	39.07.11	Goods, as follows:— (a) bags, not being disposable ileo-colostomy drainage bags; or (b) figures of a kind ordinarily used as ornaments in the household	12½%
684	39.07.11	Goods, as follows:— (a) knives, forks and spoons; (b) lighting fittings and parts therefor; or (c) piping, being upholstery or trimming material	5%
685	39.07.11	Artificial eyes.....................	(A): 24%
686	39.07.11	X-ray protective aprons, lead impregnated..	(A): 18%
687	39.07.11	Clothes pegs......................	$0.125 per gross
688	39.07.11	Goods, as follows:— (a) disposable ileo-colostomy drainage bags; (b) curtain clips; (c) curtain bands; (d) curtain loops; (e) curtain holders; (f) floats for fishing nets; (g) artificial flowers, foliage or fruit; (h) imitation precious stones and pearls, not being beads;	Free

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate
		(i) discs and other shapes suitable for use as watch glasses; (j) gloves, mittens or mitts that are of a kind worn solely or principally by industrial workers or by members of the medical, nursing and veterinary professions or are of the dress type; (k) clips, tags, rings and the like, for the identification of animals, birds or fish; or (l) reels, spools, cassettes, cartridges and like supports for recording media, for tape recorders or reproducers, photographic cameras or projectors and the like
689	39.07.11	Goods, as follows:— (a) apparel, not being apparel falling within a preceding item; (b) table cloths, table covers and the like, textile supported, of vinyl chloride polymers and copolymers; (c) flat shapes for use in the manufacture of buttons; (d) buckles, clasps and slides for attire; (e) stoppers and other closures for bottles, jars and the like	22½%
690	39.07.12	Goods, as follows:— (a) table cloths, table covers and the like, of polymers or copolymers of the propylene type, textile supported; (b) stationery and parts therefor; (c) furniture and parts therefor; (d) travel goods, handbags, wallets, vanity compacts and similar goods and parts therefor	17½%
691	39.07.12	Figures of a kind ordinarily used as ornaments in the household	12½%
692	39.07.12	Gloves, mittens and mitts, not being gloves, mittens or mitts that are of a kind worn solely or principally by industrial workers or by members of the medical, nursing and veterinary professions or are of the dress type	17½%, or, if higher, $0.15 per doz pairs
693	39.07.12	Goods, as follows:— (a) knives, forks and spoons; (b) lighting fittings and parts therefor; (c) piping, being upholstery or trimming material	5%
694	39.07.12	Clothes pegs	$0.125 per gross
695	39.07.12	Artificial eyes	(A): 24%
696	39.07.12	X-ray protective aprons, lead impregnated	(A): 18%
697	39.07.12	Goods, as follows:— (a) disposable ileo-colostomy drainage bags; (b) curtain clips; (c) curtain bands; (d) curtain loops; (e) curtain holders; (f) floats for fishing nets; (g) artificial flowers, foliage or fruit; (h) imitation precious stones and pearls, not being beads;	Free

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate

		(i) discs and other shapes suitable for use as watch glasses; (j) gloves, mittens or mitts that are of a kind worn solely or principally by industrial workers or by members of the medical, nursing and veterinary professions or are of the dress type; (k) clips, tags, rings and the like, for the identification of animals, birds or fish
698	39.07.19	Goods, as follows:— (a) knives, forks and spoons; (b) lighting fittings and parts therefor; or (c) piping, being upholstery or trimming material	5%
699	39.07.19	Artificial eyes.........................	(A): 24%
700	39.07.19	X-ray protective aprons, lead impregnated.......	(A): 18%
701	39.07.19	Flat shapes of hardened casein, cut from rod or sheet but not further worked	(M): 18%
702	39.07.19	Cones and parallel spinning tubes wholly or essentially of vulcanised fibre, of a kind used in the production or further processing of nylon and acetate yarns	$0.092 per kg
703	39.07.19	Goods, as follows:— (a) disposable ileo-colostomy drainage bags; (b) curtain clips; (c) curtain bands; (d) curtain loops; (e) curtain holders; (f) floats for fishing nets; (g) artificial flowers, foliage or fruit; (h) imitation precious stones and pearls, not being beads; (i) discs and other shapes suitable for use as watch glasses; (j) gloves, mittens or mitts that are of a kind worn solely or principally by industrial workers or by members of the medical, nursing and veterinary professions or are of the dress type; (k) bobbins, spools, cops and similar supports wholly or essentially of vulcanised fibre, not being goods falling within the preceding item; (l) clips, tags, rings and the like, for the identification of animals, birds or fish	Free
704	39.07.21	Disposable ileo-colostomy drainage bags........	Free
705	39.07.22	Goods to which the tariff classification specified in column 2 of this item applies	22½%
706	39.07.23	Goods to which the tariff classification specified in column 2 of this item applies	22½%
707	39.07.24	Goods to which the tariff classification specified in column 2 of this item applies	30%

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate
708	39.07.25	Goods to which the tariff classification specified in column 2 of this item applies	17½%
709	39.07.26	Goods to which the tariff classification specified in column 2 of this item applies	17½%
710	39.07.27	Goods to which the tariff classification specified in column 2 of this item applies	20%
711	39.07.29	Goods to which the tariff classification specified in column 2 of this item applies	25%
712	39.07.31	Goods to which the tariff classification specified in column 2 of this item applies	The rate of duty set out in this column in the item in this Part that would apply to the goods if the textile fabric of which they are made was not coated or covered with a product or products of a composition specified in an item (but not a sub-item) of Chapter 39 in the First Schedule, or, if no item in this Part would apply to goods of that kind, the rate of duty set out in column 4 in the tariff classification in the First Schedule that applies to the goods
713	40.01.1	Goods, not being— (a) crêped or smoked; (b) latex; or (c) compounded, with or without the addition of mineral oil, before coagulation otherwise than with carbon black or silica	Free
714	40.01.29	Natural rubber, not crêped or smoked..........	Free
715	40.01.3	Goods, as follows:— (a) for use in the manufacture of chewing gumand chewing gum confectionery; (b) not being— (i) crêped or smoked; or (ii) compounded, with or without the addition of mineral oil, before coagulation otherwise than with carbon black or silica	Free
716	40.02.1	Goods to which the tariff classification specified in column 2 of this item applies	Free
717	40.02.2	Goods to which the tariff classification specified in column 2 of this item applies	Free
718	40.02.31	Goods to which the tariff classification specified in column 2 of this item applies	(A): $0.088 per kg calculated in respect of latex by reference to the dry rubber content
719	40.02.39	Goods to which the tariff classification specified in column 2 of this item applies	(A): $0.088 per kg
720	40.02.9	Goods to which the tariff classification specified in column 2 of this item applies	(B): $0.017 per kg calculated in respect of latex by reference to the dry rubber content

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate

721	40.03.1	Goods to which the tariff classification specified in column 2 of this item applies	Free
722	40.03.9	Goods to which the tariff classification specified in column 2 of this item applies	(A): $0.024 per kg
723	40.05.1	Compounded goods....................	(K): 10%
724	40.05.2	Compounded goods....................	Free
725	40.05.31	Compounded goods....................	(K): 48%
726	40.05.39	Compounded goods....................	(K): 48%
727	40.05.9	Compounded goods....................	Free
728	40.06.2	Goods to which the tariff classification specified in column 2 of this item applies	Free
729	40.07	Thread and cord composed wholly of unhardened vulcanised rubber	(M): 16%
730	40.08.11	Goods to which the tariff classification specified in column 2 of this item applies	12½%
731	40.08.19	Goods to which the tariff classification specified in column 2 of this item applies	25%
732	40.08.9	Goods to which the tariff classification specified in column 2 of this item applies	12½%
733	40.09.9	Goods for use with milking machines........	Free
734	40.10.91	Goods to which the tariff classification specified in column 2 of this item applies	25%
735	40.13.2	Infants’ pilches.......................	22½%
736	40.13.2	Diving dress.........................	Free
737	40.13.9	Gloves, mittens and mitts, of a kind worn solely or principally for sporting purposes; aprons	17½%
738	40.13.9	Gloves of a kind used solely or principally in conjunction with diving dress	Free
739	40.13.9	Goods not being goods falling within a preceding item	22½%
740	40.14.1	Goods to which the tariff classification specified in column 2 of this item applies	25%
741	40.14.2	Goods to which the tariff classification specified in column 2 of this item applies	Free
742	40.14.9	Parts, as follows:— (a) for use with milking machines of a kind to which, if imported, item 84.26 in the First Schedule would apply; or (b) for use in the manufacture of diving dress	Free
743	40.14.9	Piping, being upholstery or trimming material...	5%

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate
744	40.14.9	Unmounted characters for use with goods of a kind falling within item 98.07 in the First Schedule	(M): 10%
745	40.16	Floats for fishing nets..................	Free
746	41.01.1	Goods to which the tariff classification specified in column 2 of this item applies	Free
747	41.01.9	Goods to which the tariff classification specified in column 2 of this item applies	Free
748	41.02.1	Goods to which the tariff classification specified in column 2 of this item applies	12½%
749	41.02.9	Goods to which the tariff classification specified in column 2 of this item applies	10%
750	41.03	Crust or rough tanned leather.............	Free
751	41.03	Goods not being goods falling within the preceding item	12½%
752	41.04.9	Goods to which the tariff classification specified in column 2 of this item applies	12½%
753	41.05.9	Deerskin leather.....................	(E): 5%
754	41.05.9	Leather other than deerskin leather.........	12½%
755	41.06	Goods to which the tariff classification specified in column 2 of this item applies	12½%
756	41.08.1	Imitation patent leather.................	12½%
757	41.08.2	Goods to which the tariff classification specified in column 2 of this item applies	12½%
758	41.09	Goods to which the tariff classification specified in column 2 of this item applies	12½%
759	41.10	Goods to which the tariff classification specified in column 2 of this item applies	12½%
760	42.01.9	Goods made of leather.................	22½%
761	42.02.2	Spectacle cases......................	(B): 5%
762	42.03.1	Goods to which the tariff classification specified in column 2 of this item applies	Free
763	42.03.3	Coats, waistcoats and the like of deerskin leather	(D): 18%
764	42.03.3	Goods not being goods falling within the preceding item	22½%
765	42.03.4	Goods to which the tariff classification specified in column 2 of this item applies	22½%
766	42.03.9	Cartridge belts......................	12½%
767	42.03.9	Skirts of deerskin leather...............	(D): 18%

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate

768	42.03.9	Goods not being goods falling within a preceding item	22½%
769	42.04.1	Goods to which the tariff classification specified in column 2 of this item applies	12½%
770	42.04.9	Buffalo pickers for textile machinery......	Free
771	42.04.9	Goods not being goods falling within the preceding item	22½%
772	42.05	Goods made of leather................	22½%
773	42.06	Goods to which the tariff classification specified in column 2 of this item applies	Free
774	43.01	Goods to which the tariff classification specified in column 2 of this item applies	Free
775	43.02.1	Goods to which the tariff classification specified in column 2 of this item applies	22½%
776	43.03	Polishing caps or mops of a kind commonly used on power-driven spindles	(A): 18%
777	43.03	Goods other than polishing caps or mops of a kind commonly used on power-driven spindles	22½%
778	43.04.1	Goods to which the tariff classification specified in column 2 of this item applies	22½%
779	43.04.9	Polishing caps or mops of a kind commonly used on power-driven spindles	Free
780	44.01	Goods to which the tariff classification specified in column 2 of this item applies	Free
781	44.02	Goods to which the tariff classification specified in column 2 of this item applies	Free
782	44.03.1	Goods to which the tariff classification specified in column 2 of this item applies	Free
783	44.03.9	Goods to which the tariff classification specified in column 2 of this item applies	Free
784	44.04.1	Goods to which the tariff classification specified in column 2 of this item applies	Free
785	44.04.9	Goods to which the tariff classification specified in column 2 of this item applies	Free
786	44.05.1	Goods to which the tariff classification specified in column 2 of this item applies	Free
787	44.05.2	Goods to which the tariff classification specified in column 2 of this item applies	Free
788	44.05.31	Goods to which the tariff classification specified in column 2 of this item applies	Free
789	44.05.32	Goods to which the tariff classification specified in column 2 of this item applies	Free

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate
790	44.05.4	Goods to which the tariff classification specified in column 2 of this item applies	Free
791	44.05.5	Douglas fir (that is to say, Pseudotsuga douglasii)	Free
792	44.05.5	Timber having a cross-sectional area of or greater than 112 square centimetres other than Douglas fir (that is to say, Pseudotsuga douglasii)	(A): $7.08 per m3
793	44.05.5	Timber having a cross-sectional area less than 112 square centimetres, other than Douglas fir (that is to say, Pseudotsuga douglasii)	(A): $6.08 per m3
794	44.05.61	Goods to which the tariff classification specified in column 2 of this item applies	Free
795	44.05.62	Goods to which the tariff classification specified in column 2 of this item applies	(B): $1.37 per m3
796	44.05.63	Timber having a cross-sectional area of or greater than 112 square centimetres and less than 154 square centimetres	(B): $2.75 per m3
797	44.05.63	Timber having a cross-sectional area less than 112 square centimetres	(B): $2.11 per m3
798	44.05.71	Goods to which the tariff classification specified in column 2 of this item applies	(B): $1.48 per m3
799	44.05.72	Goods to which the tariff classification specified in column 2 of this item applies	(A): $4.04 per m3
800	44.05.73	Goods to which the tariff classification specified in column 2 of this item applies	(A): $4.72 per m3
801	44.05.81	Goods to which the tariff classification specified in column 2 of this item applies	Free
802	44.05.89	Goods to which the tariff classification specified in column 2 of this item applies	Free
803	44.05.91	Goods to which the tariff classification specified in column 2 of this item applies	Free
804	44.05.92	Goods to which the tariff classification specified in column 2 of this item applies	Free
805	44.05.99	Goods to which the tariff classification specified in column 2 of this item applies	(B): $1.37 per m3
806	44.06	Goods to which the tariff classification specified in column 2 of this item applies	Free
807	44.07	Goods to which the tariff classification specified in column 2 of this item applies	Free
808	44.08.1	Goods to which the tariff classification specified in column 2 of this item applies	Free
809	44.08.9	Goods to which the tariff classification specified in column 2 of this item applies	Free

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate
810	44.09	Goods to which the tariff classification specified in column 2 of this item applies	Free
811	44.10	Goods to which the tariff classification specified in column 2 of this item applies	Free
812	44.12	Woodwool........................	(A): 10%
813	44.12	Wood flour.......................	Free
814	44.13.1	Goods to which the tariff classification specified in column 2 of this item applies	Free
815	44.13.2	Cut to size for making staves............	Free
816	44.13.3	Goods to which the tariff classification specified in column 2 of this item applies	(A): $11.68 per m3
817	44.13.9	Goods to which the tariff classification specified in column 2 of this item applies	(A): $8.96 per m3
818	44.14.1	Goods to which the tariff classification specified in column 2 of this item applies	Free
819	44.14.2	Goods to which the tariff classification specified in column 2 of this item applies	Free
820	44.14.91	Sheets of wood veneer covered on both sides with kraft paper	Free
821	44.14.91	Goods not being goods falling within the preceding item	(A): 10%
822	44.14.99	Goods to which the tariff classification specified in column 2 of this item applies	(B): $0.033 per m2
823	44.15.1	Not exceeding 23 millimetres in thickness...	(A): $0.032 per m2, and $0.008 per m2 for each 1.6 mm in thickness in excess of 4.8 mm; or, if higher, 26%
824	44.15.1	Goods not being goods falling within a preceding item	(A): 26%
825	44.15.9	Flooring, the wearing layer of which is oak or beech, tongued or grooved or tongued and grooved	(A): 18%
826	44.19	Goods as prescribed by by-law...........	Free
827	44.19	Goods not being goods falling within the preceding item	22½%
828	44.20	Goods to which the tariff classification specified in column 2 of this item applies	(D): 24%
829	44.22	Goods to which the tariff classification specified in column 2 of this item applies	Free
830	44.23.1	Doors not incorporating locks, hinges or similar fittings	$0.60 each, or, if higher, $10.59 per m3

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate

831	44.23.2	Goods to which the tariff classification specified in column 2 of this item applies	22½%
832	44.24.9	Spoons and forks.....................	Free
833	44.24.9	Goods other than spoons and forks..........	22½%
834	44.25	Last blocks, rough sawn or rough turned......	Free
835	44.26	Goods to which the tariff classification specified in column 2 of this item applies	Free
836	44.27.1	Goods to which the tariff classification specified in column 2 of this item applies	Free
837	44.27.9	Goods to which the tariff classification specified in column 2 of this item applies	Free
838	44.28.9	Oars and sculls; beehives and frames therefor..	Free
839	44.28.9	Burial and cremation caskets, unassembled or disassembled	(L): 16%
840	45.01.11	Goods to which the tariff classification specified in column 2 of this item applies	Free
841	45.01.19	Goods to which the tariff classification specified in column 2 of this item applies	(D): 10%
842	45.01.9	Goods to which the tariff classification specified in column 2 of this item applies	Free
843	45.02	Natural cork not worked otherwise than the removal of the outer bark; natural cork, with the outer bark, roughly squared but not further worked	Free
844	45.03.1	Goods to which the tariff classification specified in column 2 of this item applies	Free
845	45.03.2	Goods to which the tariff classification specified in column 2 of this item applies	(A): 22%
846	45.03.9	Goods to which the tariff classification specified in column 2 of this item applies	(A): 16%
847	45.04.1	Goods to which the tariff classification specified in column 2 of this item applies	Free
848	45.04.9	Floor and wall coverings other than floor mats and tiles	(A): 20%
849	45.04.9	Goods other than table mats, not being floor or wall coverings	(A): 16%
850	46.02.2	Wall coverings; wall and ceiling parts.......	20%
851	46.03.3	Travel goods, handbags, purses, shopping bags and the like; spectacle cases; cigar, cigarette and smoking pipe cases	17½%
852	46.03.9	Travel goods, handbags, purses, shopping bags and the like; spectacle cases; cigar, cigarette and smoking pipe cases	17½%

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate


853	46.03.9	Sacks and bags, of a kind used for the packing of goods	12½%
854	47.01.1	Goods to which the tariff classification specified in column 2 of this item applies	Free
855	47.01.2	Goods to which the tariff classification specified in column 2 of this item applies	Free
856	47.01.9	Goods to which the tariff classification specified in column 2 of this item applies	(A): 24%
857	47.02	Goods to which the tariff classification specified in column 2 of this item applies	Free
858	48.01.1	Goods to which the tariff classification specified in column 2 of this item applies	Free
859	48.01.21	Goods to which the tariff classification specified in column 2 of this item applies	(A): 32%, less $3.16 per t
860	48.01.22	Goods to which the tariff classification specified in column 2 of this item applies	(A): 18%
861	48.01.31	Goods to which the tariff classification specified in column 2 of this item applies	(A): 12%
862	48.01.39	Goods to which the tariff classification specified in column 2 of this item applies	Free
863	48.01.91	Goods for use in wrapping fruit..........	Free
864	48.01.91	Wrapping, waxing or serviette tissue.......	Free
865	48.01.91	Goods, not being goods falling within a preceding item	(A): $40.92 per t
866	48.01.92	Bleached kraft paper for use in the manufacture of milk cartons of tetrahedral shape; goods for use in wrapping fruit	Free
867	48.01.92	Goods, not being goods falling within a preceding item	(A): 32%, less $3.16 per t; or, if lower, $44.32 per t
868	48.01.99	Goods to which the tariff classification specified in column 2 of this item applies	(A): 32%, less $7.88 per t; or, if lower, $43.56 per t
869	48.02	Goods to which the tariff classification specified in column 2 of this item applies	Free
870	48.03.1	Goods to which the tariff classification specified in column 2 of this item applies	Free
871	48.03.2	Goods to which the tariff classification specified in column 2 of this item applies	(B): $13.77 per t
872	48.03.9	Goods having a substance not exceeding 205 grams per square metre	(A): 12%, less $3.16 per t

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate


873	48.03.9	Goods not being goods falling within the preceding item	(A): 12%, less $7.88 per t
874	48.04.1	Goods to which the tariff classification specified in column 2 of this item applies	Free
875	48.04.9	Goods having a substance not exceeding 205 grams per square metre	(A): 32%, less $3.16 per t; or, if lower, $44.32 per t
876	48.04.9	Goods not being goods falling within the preceding item	(A): 32%, less $7.88 per t; or, if lower, $43.56 per t
877	48.05.1	Goods to which the tariff classification specified in column 2 of this item applies	Free
878	48.05.2	Goods to which the tariff classification specified in column 2 of this item applies	Free
879	48.05.3	Goods for use in wrapping fruit...........	Free
880	48.05.3	Vegetable parchment, not being goods falling within the preceding item	(A): $22.04 per t
881	48.05.3	Goods having a substance not exceeding 205 grams per square metre, not being goods falling within a preceding item	(A): 12%, less $3.16 per t
882	48.05.3	Goods not being goods falling within a preceding item	(A): 12%, less $7.88 per t
883	48.05.9	Goods for use in wrapping fruit...........	Free
884	48.05.9	Paper and paperboard for use as a filter and containing asbestos	(A): 12%
885	48.05.9	Goods having a substance not exceeding 22 grams per square metre and not falling within a preceding item	(A): $40.92 per t
886	48.05.9	Goods having a substance exceeding 22 grams per square metre and not exceeding 205 grams per square metre, not being goods falling within a preceding item	(A): 32%, less $3.16 per t; or, if lower, $44.32 per t
887	48.05.9	Goods not being goods falling within a preceding item	(A): 32%, less $7.88 per t; or, if lower, $43.56 per t
888	48.07.1	Goods to which the tariff classification specified in column 2 of this item applies	Free
889	48.07.2	Paper and paperboard for use as a filter and containing asbestos not being printed paper or paperboard	(A): 12%
890	48.07.2	Roof coverings and similar materials, surfaced or unsurfaced, impregnated with bituminous, asphaltic, tar or pitch emulsions or similar preparations	12½%

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate


891	48.07.2	Goods not being goods falling within a preceding item and not being carbon and similar coated copying papers	(A): 14%
892	48.07.31	Goods to which the tariff classification specified in column 2 of this item applies	(B): 5%
893	48.07.39	Goods to which the tariff classification specified in column 2 of this item applies	Free
894	48.07.41	Goods to which the tariff classification specified in column 2 of this item applies	Free
895	48.07.49	Enamelled blotting paper and paperboard other than: (a) printed paper; or (b) waxed paper	(A): $46.71 per t
896	48.07.49	Goods not being goods falling within the preceding item	Free
897	48.07.61	Goods not being goods that are waxed, printed, or impregnated with tar, asphalt, pitch, bitumen or the like	(A): 16%
898	48.07.62	Goods not being goods that are waxed, printed, or impregnated with tar, asphalt, pitch, bitumen or the like, as follows:— (a) having a value not exceeding $540 per tonne; (b) having a value exceeding $540 per tonne and to be used for printing purposes whether or not subsequently used for other purposes	(A): 24%, less $7.08 per t
899	48.07.62	Goods not being goods that are waxed, printed, or impregnated with tar, asphalt, pitch, bitumen or the like, not being goods falling within the preceding item	(A): 16%
900	48.07.63	Goods having a substance not exceeding 22 grams per square metre not being goods that are waxed, printed, or impregnated with tar, asphalt, pitch, bitumen or the like	(A): $40.92 per t
901	48.07.63	Goods having a vegetable parchment base being goods other than goods that are waxed, printed, or impregnated with tar, asphalt, pitch, bitumen or the like, not being goods falling within the preceding item	(A): $22.04 per t
902	48.07.63	Goods having a base paper of a kind described in item 48.03 in the First Schedule, other than vegetable parchment, being goods other than goods that are waxed, printed, or impregnated with tar, asphalt, pitch, bitumen or the like, not being goods falling within a preceding item	(A): 12%, less $3.16 per t
903	48.07.63	Goods other than goods that are waxed, printed, or impregnated with tar, asphalt, pitch, bitumen or the like, not being goods falling within the preceding item	(A): 32%, less $3.16 per t; or, if lower, $48.28 per t

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate
904	48.07.69	Goods having a substance not exceeding 22 grams per square metre not being goods that are waxed, printed, or impregnated with tar, asphalt, pitch, bitumen or the like	(A): $40.92 per t
905	48.07.69	Goods having a vegetable parchment base being goods other than goods that are waxed, printed, or impregnated with tar, asphalt, pitch, bitumen or the like, not being goods falling within the preceding item	(A): $22.04 per t
906	48.07.69	Goods having a base paper of a kind described in item 48.03 in the First Schedule, other than vegetable parchment, being goods other than goods that are waxed, printed, or impregnated with tar, asphalt, pitch, bitumen or the like, not being goods falling within a preceding item	(A): 12%, less $3.16 per t
907	48.07.69	Goods not being goods that are waxed, printed, or impregnated with tar, asphalt, pitch, bitumen or the like	(A): 16%
908	48.07.71	Goods having a substance not exceeding 22 grams per square metre, not being goods that are printed, or impregnated with tar, asphalt, pitch, bitumen or the like	(A): $40.92 per t
909	48.07.71	Vegetable parchment, being goods other than goods that are printed, or impregnated with tar, asphalt, pitch, bitumen or the like, not being goods falling within the preceding item	(A): $22.04 per t
910	48.07.71	Goods other than goods that are printed, or impregnated with tar, asphalt, pitch, bitumen or the like, not being goods falling within a preceding item	(A): 12%, less $3.16 per t
911	48.07.72	Goods having a substance not exceeding 22 grams per square metre, not being goods that are printed, or impregnated with tar, asphalt, pitch, bitumen or the like	(A): $40.92 per t
912	48.07.72	Wrapping paper having a substance exceeding 22 grams per square metre, being goods other than goods that are printed, or impregnated with tar, asphalt, pitch, bitumen or the like, not being goods falling within the preceding item	(A): 32%, less $3.16 per t; or, if lower, $48.28 per t
913	48.07.72	Surface-coloured having a substance exceeding 22 grams per square metre, other than wrapping paper, being goods which are not printed, not being goods falling within a preceding item	(A): 32%, less $7.12 per t; or, if lower, $44.32 per t
914	48.07.79	Goods having a substance not exceeding 22 grams per square metre, not being goods that are printed, or impregnated with tar, asphalt, pitch, bitumen or the like	(A): $40.92 per t
915	48.07.79	Goods other than goods that are printed, or impregnated with tar, asphalt, pitch, bitumen or the like, not being goods falling within the preceding item	(A): 24%; or, if lower, $51.40 per t, less 8%

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate
916	48.07.91	Goods not being goods that are waxed, printed, or impregnated with tar, asphalt, pitch, bitumen or the like	(A): 24%, less $7.88 per t
917	48.07.99	Goods not being goods that are waxed, printed, or impregnated with tar, asphalt, pitch, bitumen or the like	(A): 32%, less $7.88 per t; or, if lower, $43.56 per t
918	48.08	Goods containing asbestos..............	(A): 12%
919	48.08	Goods not being goods falling within the preceding item	(A): 24%
920	48.10.1	Goods to which the tariff classification specified in column 2 of this item applies	Free
921	48.10.9	Goods to which the tariff classification specified in column 2 of this item applies	$0.0145 per 60 tubes, papers or the equivalent thereof
922	48.11	Goods in rolls less than 15.24 centimetres in width; goods in sheets of an area not exceeding 930 square centimetres	(D): 22%
923	48.11	Window transparencies, not being goods falling within the preceding item	(D): 24%; or, if lower, $0.05 per kg, less 8%
924	48.11	Goods not being goods falling within a preceding item	Free
925	48.12.1	Goods not being goods having a coating of or partly of vinyl polymers or having a coating of or partly of vinyl copolymers	17½%
926	48.12.1	Goods having a coating of or partly of vinyl polymers or having a coating of or partly of vinyl copolymers	25%
927	48.12.9	Goods not being goods with a coating of linoleum compounds	17½%
928	48.14	Plain postcards.....................	17½%
929	48.14	Goods not being goods falling within the preceding item	22½%
930	48.15.1	Goods to which the tariff classification specified in column 2 of this item applies	Free
931	48.15.2	Filter paper........................	Free
932	48.15.4	Dress pattern envelopes, printed and cut to shape	Free
933	48.15.5	Goods other than— (a) sheets not exceeding 2580 square centimetres in area; or (b) strips not exceeding 2580 square centimetres in area	Free
934	48.15.6	Paper and paperboard for use as a filter and containing asbestos	(A): 12%

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate
935	48.16.1	Gramophone record covers..............	(M): 18%, or, if higher, $0. 132 per kg
936	48.16.91	Goods to which the tariff classification specified in column 2 of this item applies	27½%
937	48.17	Goods to which the tariff classification specified in column 2 of this item applies	22½%
938	48.18.1	Registers, account books, betting books, copy books, copying books, drawing books, exercise books, guard books, letter books, pocket books, receipt books, sketch books, note books, order books and the like	22½%
939	48.18.9	Goods to which the tariff classification specified in column 2 of this item applies	22½%
940	48.21.1	Filters wholly of filter paper.............	Free
941	48.21.3	Patterns for apparel (excluding patterns for apparel packed in envelopes)	Free
942	48.21.9	Solid rods or sticks of circular cross-section...	Free
943	48.21.9	Charts for manuscript use...............	20%
944	48.21.9	Statuary figures: figures of a kind ordinarily used as ornaments in the household	12½%
945	48.21.9	Piping being upholstery or trimming material..	5%
946	49.01.1	Goods to which the tariff classification specified in column 2 of this item applies	(A): 18%, or, if higher, $0.132 per kg
947	49.01.9	Goods to which the tariff classification specified in column 2 of this item applies	Free
948	49.02	Goods to which the tariff classification specified in column 2 of this item applies	Free
949	49.03	Goods to which the tariff classification specified in column 2 of this item applies	Free
950	49.04	Goods to which the tariff classification specified in column 2 of this item applies	Free
951	49.05.1	Goods to which the tariff classification specified in column 2 of this item applies	(A): 18%, or, if higher, $0.132 per kg
952	49.05.9	Goods to which the tariff classification specified in column 2 of this item applies	Free
953	49.06	Goods to which the tariff classification specified in column 2 of this item applies	Free
954	49.07.1	Goods to which the tariff classification specified in column 2 of this item applies	Free
955	49.07.2	Goods to which the tariff classification specified in column 2 of this item applies	22½%
956	49.09	Goods to which the tariff classification specified in column 2 of this item applies	22½%

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate

957	49.11.6	Goods to which the tariff classification specified in column 2 of this item applies	22½%
958	49.11.71	Overseas travel literature and printed matter....	Free
959	49.11.79	Overseas travel literature and printed matter....	Free
960	49.11.999	Overseas travel literature and printed matter....	Free
961	50.09.1	Fabrics that weigh not more than 152 grams per square metre, not being goods that contain hair and are of a kind used for interlining apparel	22½%
962	50.09.1	Fabrics that weigh more than 152 grams per square metre, not being goods that— (a) contain hair and are of a kind used for interlining apparel; or (b) imitate furs	22½%; or, if higher, $0.66 per m2, less 22½%
963	50.09.2	Goods wholly of silk, other than laminated or multi-plied fabrics, for waterproofing, as prescribed by by-law	Free
964	50.09.2	Goods wholly of silk, other than laminated or multi-plied fabrics	(A): $0.152 per m2
965	50.09.3	Goods to which the tariff classification specified in column 2 of this item applies	Free
966	50.09.9	Goods wholly of silk, other than laminated or multi-plied fabrics	Free
967	50.10.1	Goods that— (a) contain not less than 20% by weight of wool; and (b) weigh not more than 152 grams per square metre, not being goods that contain hair and are of a kind used for interlining apparel	22½%

968	50.10.1	Goods that— (a) contain not less than 20% by weight of wool; and (b) weigh more than 152 grams per square metre, not being goods that— (c) contain hair and are of a kind used for interlining apparel; or (d) imitate furs	22½%; or, if higher, $0.66 per m2, less 22½%
969	50.10.1	Goods wholly of noil silk, for waterproofing, as prescribed by by-law	(E): 5%
970	50.10.1	Goods wholly of noil silk that— (a) weigh 203 grams or more per square metre; (b) are of a kind that, either as imported or when further processed, are principally used for furnishings, drapes or upholstery; (c) are not printed in fast colours; and (d)have a value not exceeding $0.338 per square metre	(E): 3¾ %
971	50.10.1	Goods wholly of noil silk, not being goods falling within a preceding item	Free

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate

972	50.10.2	Goods to which the tariff classification specified in column 2 of this item applies	Free
973	50.10.9	Goods that— (a) contain not less than 20% by weight of wool; and (b) weigh not more than 152 grams per square metre, not being goods that contain hair and are of a kind used for interlining apparel	22½%
974	50.10.9	Goods that— (a) contain not less than 20% by weight of wool; and (b) weigh more than 152 grams per square metre, not being goods that— (c) contain hair and are of a kind used for interlining apparel; or (d) imitate furs	22½%; or, if higher, $0.66 per m2, less 22½%
975	50.10.9	Goods wholly of noil silk, for waterproofing, as prescribed by by-law	(E): 5%
976	50.10.9	Goods wholly of noil silk, having a value not exceeding $0.338 per square metre	(E): 3¾ %
977	50.10.9	Goods wholly of noil silk, having a value exceeding $0.338 per square metre	Free
978	51.01.2	Yarn of a kind ordinarily used by hand.......	Free
979	51.01.41	Goods not being high tenacity industrial yarn...	Free
980	51.01.49	High tenacity industrial yarn..............	10%
981	51.01.49	Goods not being goods falling within the preceding item	Free
982	51.01.9	Goods, not being— (a) high tenacity industrial yarn; or (b) yarn, wholly of, or containing not less than 50% by weight of continuous filament acetate (other than triacetate) fibres, calculated by reference to the weight of man-made fibres in the yarn	Free
983	51.02.1	Goods to which the tariff classification specified in column 2 of this item applies	Free
984	51.02.9	Goods to which the tariff classification specified in column 2 of this item applies	Free
985	51.03.2	Yarn of a kind ordinarily used by hand.......	Free
986	51.03.9	Goods, not being yarn wholly of, or containing not less than 50% by weight of continuous filament acetate (other than triacetate) fibres, calculated by reference to the weight of man-made fibres in the yarn	Free
987	51.04.1	Fabrics weighing not more than 153 grams per square metre, not being fabrics that contain hair and are of a kind used for interlining apparel	22½%

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate
988	51.04.1	Fabrics not being— (a) fabrics imitating furs; (b) fabrics that contain hair and are of a kind used for interlining apparel; or (c) fabrics falling within the preceding item	22½%; or, if higher, $0.66 per m2, less 22½%
989	51.04.3	Tyre cord fabrics of man-made fibres other than viscose	20%, less $0.055 per kg
990	51.04.3	Goods, not being goods falling within the preceding item	Free
991	51.04.5	Fabrics, being fabrics of which more than 50% by weight of the man-made fibres are man-made fibres produced by the chemical transformation of natural organic polymers, not being fabrics that— (a) containdiscontinuousman-madefibres; or (b) are laminated or multi-plied fabrics	(A): 44%, less $0.02 per m2
992	51.04.9	Fabrics, being fabrics of which more than 50% by weight of the man-made fibres are man-made fibres produced by the chemical transformation of natural organic polymers, having a value less than $1.09 per square metre, not being fabrics that— (a) weigh 203 grams or more per square metre and contain discontinuous man-made fibres; (b) are fabrics of a kind used solely or principally as linings; or (c) are laminated or multi-plied fabrics	(A): 44%, less $0.02 per m2; or, if higher, $0.172 per m2
993	51.04.9	Fabrics, being fabrics of which more than 50% by weight of the man-made fibres are man-made fibres produced by the chemical transformation of natural organic polymers, having a value of or exceeding $1.09 per square metre, not being fabrics that— (a) weigh 203 grams or more per square metre and contain discontinuous man-made fibres; (b) are fabrics of a kind used solely or principally as linings; or (c) are laminated or multi-plied fabrics	(A): $0.456 per m2
994	51.04.9	Goods, not being goods falling within a preceding item	52½%, or, if higher, $0.22 per m2; or, as an alternative, if lower, $0.57 per m2
995	52.01	Metallised yarn other than— (a) yarn containing sheep’s or lambs’ wool or fine animal hair; or (b) sewing, knitting, darning, embroidery orcrochet yarn	Free
996	52.02	Goods to which the tariff classification specified in column 2 of this item applies	Free
997	53.01	Goods to which the tariff classification specified in column 2 of this item applies	Free

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate
998	53.02.1	Goods to which the tariff classification specified in column 2 of this item applies	(A): 10%
999	53.02.2	Goods to which the tariff classification specified in column 2 of this item applies	(A): 14%
1000	53.02.9	Goods to which the tariff classification specified in column 2 of this item applies	Free
1001	53.03	Goods to which the tariff classification specified in column 2 of this item applies	Free
1002	53.04	Goods to which the tariff classification specified in column 2 of this item applies	Free
1003	53.05.1	Goods to which the tariff classification specified in column 2 of this item applies	Free
1004	53.05.9	Goods to which the tariff classification specified in column 2 of this item applies	Free
1005	53.07	Goods to which the tariff classification specified in column 2 of this item applies	10%, and $0.072 per kg
1006	53.08	Goods to which the tariff classification specified in column 2 of this item applies	(A): 8%, and $0.052 per kg
1007	53.11.91	Goods of huckaback or honeycomb weaves...	17½%
1008	53.11.91	Goods not being goods falling within the preceding item	22½%
1009	53.11.92	Goods of huckaback or honeycomb weaves...	17½%
1010	53.11.92	Blanketing or rugging not being goods falling within the preceding item	22½%
1011	53.11.92	Goods not being goods falling within a preceding item	22½%; or, if higher, $0.66 per m2, less 22½%
1012	53.11.99	Goods of huckaback or honeycomb weaves...	17½%
1013	53.11.99	Blanketing or rugging not being goods falling within the preceding item	22½%
1014	53.12.9	Fabrics weighing not more than 153 grams per square metre	22½%
1015	53.12.9	Goods not being goods falling within the preceding item	22½%; or, if higher, $0.66 per m2, less 22½%
1016	53.13.9	Fabrics weighing not more than 153 grams per square metre	22½%
1017	53.13.9	Fabrics weighing more than 153 grams per square metre	22½%; or, if higher, $0.66 per m2, less 22½%
1018	54.03.1	Sewing yarns of flax containing not less than 20% by weight of wool	(D): 8%, and $0.056 per kg

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate
1019	54.03.1	Sewing yarns of flax that do not contain wool or contain less than 20% by weight of wool, as follows:— (i) 210 tex or coarser; (ii) having a ply that is 68 tex or coarser; (iii) finer than 210 tex but not finer than 200 tex and not being glazed or polished; (iv) having a ply that is finer than 68 tex but not finer than 64 tex and not being glazed or polished	(D): 16%
1020	54.03.1	Sewing yarns of flax that do not contain wool or contain less than 20% by weight of wool, as follows:— (i) finer than 210 tex but not finer than 200 tex and being glazed or polished; (ii) having a ply that is finer than 68 tex but not finer than 64 tex and being glazed or polished	Free
1021	54.03.2	Sewing yarns of flax containing not less than 20% by weight of wool	(D): 8%,and $0.056 per kg
1022	54.03.2	Sewing yarns of flax that do not contain wool or contain less than 20% by weight of wool, being single sewing yarns	(D): 10%
1023	54.03.9	Sewing yarns of flax containing not less than 20% by weight of wool	(D): 8%, and $0.056 per kg
1024	54.03.9	Sewing yarns of flax that do not contain wool or contain less than 20% by weight of wool	Free
1025	54.04.1	Sewing yams of flax containing not less than 20% by weight of wool	(D): 8%, and $0.056 per kg
1026	54.04.1	Sewing yarns wholly of flax, glazed or polished, not being yarns in skeins	Free
1027	54.04.1	Sewing yarns of flax that do not contain wool or contain less than 20% by weight of wool, not being goods falling within a preceding item	(D): 16%
1028	54.04.9	Sewing yarns of flax containing not less than 20% by weight of wool	(D): 8%, and $0.056 per kg
1029	54.04.9	Sewing yarns wholly of flax, glazed or polished, in skeins	(D): 16%
1030	54.04.9	Sewing yarns of flax that do not contain wool or contain less than 20% by weight of wool, not being goods falling within a preceding item	Free
1031	54.05.1	Fabrics, other than of huckaback or honeycomb weaves, that— (a) contain not less than 20% by weight of wool; and (b) weigh not more than 153 grams per square metre, not being goods containing hair, of a kind used for interlining apparel	22½%

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate
1032	54.05.1	Fabrics, other than of huckaback or honeycomb weaves, that— (a) contain not less than 20% by weight of wool; and (b) weigh more than 153 grams per square metre, not being fabrics that— (i) contain hair and are of a kind used for interlining apparel; or (ii) imitate fur	22½%; or, if higher, $0.66 per m2, less 22½%
1033	54.05.2	Fabrics, other than of huckaback or honeycomb weaves, that contain not less than 20% by weight of wool, not being fabrics that— (a) contain hair and are of a kind used for interlining apparel; or (b) imitate fur	22½%; or, if higher, $0.66 per m2, less 22½%
1034	54.05.9	Fabrics of huckaback or honeycomb weaves	17½%
1035	54.05.9	Fabrics, other than of huckaback or honeycomb weaves, that contain not less than 20% by weight of wool, not being fabrics that— (a) contain hair and are of a kind used for interlining apparel; or (b) imitate fur	22½%; or, if higher, $0.657 per m2, less 22½%
1036	55.02	Raw cotton linters....................	$0.013 per kg
1037	55.03.1	Engine cleaning waste.................	$0.013 per kg
1038	55.05.1	Goods to which the tariff classification specified in column 2 of this item applies	(A): 10%
1039	55.05.921	Goods to which the tariff classification specified in column 2 of this item applies	Free
1040	55.05.929	Goods to which the tariff classification specified in column 2 of this item applies	25%, and an amount per kg equal to the amount, if any, by which the FOB price per kg is less than $1.28
1041	55.06.1	Goods to which the tariff classification specified in column 2 of this item applies	Free
1042	55.06.9	Sewing cotton......................	(A): 12%
1043	55.07	Cotton gauze other than unbleached unmercerised gauze	Free
1044	55.08	Fabrics other than laminated or multi-plied fabrics	(A): 14%; or, if higher, $0.84 per m2, less 74%
1045	55.09.1	Fabrics that are— (a) unbleached unmercerised fabrics not containing wool; or (b) bleached or mercerised fabrics that are— (i) fabrics that have a raised nap on one or both sides; or (ii) mercerised fabrics weighing less than 271 grams per square metre,	(A): 14%

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate
		not being fabrics that— (i) contain wool; (ii) when weighing 203 grams or more per square metre, contain discontinuous man-made fibres; or (iii) are laminated or multi-plied fabrics
1046	55.09.2	Goods to which the tariff classification specified in column 2 of this item applies	(A): 10%, and $0.052 per kg
1047	55.09.32	Goods to which the tariff classification specified in column 2 of this item applies	22½%
1048	55.09.39	Blanketing or rugging.................	22½%
1049	55.09.39	Goods not being goods falling within the preceding item	22½%; or, if higher, $0.66 per m2, less 22½%
1050	55.09.41	Unbleached unmercerised fabrics.........	(A): 44%, less $0.02 per m2
1051	55.09.421	Unbleached unmercerised fabrics; bleached or mercerised fabrics that are not laminated or multiplied fabrics	Free
1052	55.09.429	Unbleached unmercerised fabrics and bleached or mercerised fabrics that are not laminated or multiplied fabrics, having a value not exceeding $1.09 per square metre	(A): 44%, less $0.02 per m2; or, if higher, $0. 172 per m2
1053	55.09.429	Unbleached unmercerised fabrics and bleached or mercerised fabrics that are not laminated or multiplied fabrics, having a value exceeding $1.09 per square metre	(A): 30.456 per m2
1054	55.09.431	Unbleached unmercerised fabrics.........	Free
1055	55.09.432	Unbleached unmercerised blanketing or rugging	(A): 14%
1056	55.09.432	Unbleached unmercerised fabrics not being goods falling within the preceding item	(A): 36%; or, if higher, $0.188 per m2, less 8%
1057	55.09.439	Unbleached unmercerised blanketing or rugging	(A): 14%
1058	55.09.439	Unbleached unmercerised fabrics not being goods falling within the preceding item	(A): $0.44 per m2, less 8%
1059	55.09.49	Unbleached unmercerised fabrics as prescribed by by-law	Free
1060	55.09.49	Unbleached unmercerised blanketing or rugging	(A): 14%
1061	55.09.49	Unbleached unmercerised fabrics not being goods falling within a preceding item	(A): 40%, or, if higher, $0.52 per kg
1062	55.09.51	Goods to which the tariff classification specified in column 2 of this item applies	Free
1063	55.09.521	Goods to which the tariff classification specified in column 2 of this item applies	Free

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate


1064	55.09.522	Goods to which the tariff classification specified in column 2 of this item applies	Free
1065	55.09.529	Goods to which the tariff classification specified in column 2 of this item applies	(A): 42%; or, if lower $0.20 per m2,less 2%
1066	55.09.59	Unbleached unmercerised fabrics for the manufacture of sponge cloths, sweat rags and dorset cloths	(A): 22%
1067	55.09.59	Goods not being goods falling within the preceding item	Free
1068	55.09.61	Unbleached unmercerised fabrics; bleached or mercerised fabrics, whether or not dyed or printed, not being laminated or multi-plied fabrics	Free
1069	55.09.62	Unbleached unmercerised fabrics for the manufacture of sponge cloths, sweat rags and dorset cloths	(A): 22%
1070	55.09.62	Unbleached unmercerised fabrics for use otherwise than in the manufacture of sponge cloths, sweat rags and dorset cloths; bleached or mercerised fabrics that are not laminated or multi-plied	(A): 42%
1071	55.09.69	Blanketing or rugging wholly of cotton (other than hand-woven, hand-printed fabrics) being fabrics that are— (a) unbleached unmercerised fabrics; or (b) bleached or mercerised fabrics that are— (i) fabrics of plain or twill weaves that are not printed fabrics; (ii) fabrics that have a raised nap on one or both sides; (iii) fabrics of Jacquard weaves or designs that are not printed or dyed fabrics; or (iv) fabrics that weigh less than 271 grams per square metre and are dyed or printed, but are not laminated or multi-plied	Free
1072	55.09.69	Blanketing or rugging (other than hand-woven, hand-printed fabrics, or fabrics falling within the preceding item) being fabrics that are—	(A): 14%
		(a) unbleached unmercerised fabrics; or (b) bleached or mercerised fabrics that are— (i) fabrics of plain or twill weaves that are not printed fabrics; (ii) fabrics that have a raised nap on one or both sides; (iii) fabrics of Jacquard weaves or designs that are not printed or dyed fabrics; or (iv) fabrics that weigh less than 271 grams per square metre and are dyed or printed, but are not laminated or multi-plied

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate
1073	55.09.69	Unbleached unmercerised fabrics (other than hand-woven, hand-printed fabrics or blanketing or rugging) for the manufacture of sponge cloths, sweat rags and dorset cloths, not being blanketing or rugging	(A): 22%
1074	55.09.69	Fabrics (other than hand-woven, hand-printed fabrics or blanketing or rugging) that are— (a) unbleached unmercerised fabrics for use otherwise than in the manufacture of sponge cloths, sweat rags and dorset cloths; or (b) bleached or mercerised fabrics that are— (i) fabrics of plain or twill weaves that are not printed fabrics; (ii) fabrics that have a raised nap on one or both sides; (iii) fabrics of Jacquard weaves or designs that are not printed or dyed fabrics; or (iv) fabrics that weigh less than 271 grams per square metre and are dyed or printed, but are not laminated or multi-plied	(A): 36%
1075	55.09.7	Blanketing or rugging wholly of cotton, being fabrics that are— (a) unbleached unmercerised fabrics; or (b) bleached or mercerised fabrics that are— (i) fabrics of plain or twill weaves that are not printed fabrics; (ii) fabrics that have a raised nap on one or both sides; or (iii) fabrics of Jacquard weaves or designs that are not printed or dyed fabrics, but are not laminated or multi-plied	Free
1076	55.09.7	Blanketing or rugging not falling within the preceding item, being fabrics that are— (a) unbleached unmercerised fabrics; or (b) bleached or mercerised fabrics that are— (i) fabrics of plain or twill weaves that are not printed fabrics; (ii) fabrics that have a raised nap on one or both sides; or (iii) fabrics of Jacquard weaves or designs that are not printed or dyed fabrics, but are not laminated or multi-plied	(A): 14%
1077	55.09.7	Fabrics that are— (a) unbleached unmercerised fabrics; or (b) bleached or mercerised fabrics, that are— (i) fabrics that have a raised nap on one or both sides; (ii) fabrics of plain or twill weaves that are not printed fabrics; or	(A): 36%

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate
		(iii) fabrics of Jacquard weaves or designs that are not printed or dyed fabrics, but are not laminated or multi-plied
1078	55.09.91	Fabrics that are— (a) unbleached unmercerised fabrics; or (b) bleached or mercerised fabrics that are— (i) fabrics that have a raised nap on one or both sides; or (ii) fabrics that are not printed, but are not laminated or multi-plied	Free
1079	55.09.99	Goods to which the tariff classification specified in column 2 of this item applies	Free
1080	56.01.2	Goods to which the tariff classification specified in column 2 of this item applies	Free
1081	56.02.1	Goods to which the tariff classification specified in column 2 of this item applies	Free
1082	56.04	Cellulose or casein based fibres............	Free
1083	56.05.2	Goods to which the tariff classification specified in column 2 of this item applies	10%, and $0.072 per kg
1084	56.05.3	Yarn of a kind ordinarily used by hand.......	Free
1085	56.05.9	Goods, not being yarn wholly of, or containing not less than 50% by weight of— (a) viscose fibres; (b) acetate fibres; (c) a mixture of viscose and acetate fibres; (d) a mixture of viscose and acrylic fibres; (e) a mixture of acetate and acrylic fibres; or (f) a mixture of viscose, acetate and acrylic fibres,calculated by reference to the weight of man-made fibres in the yarn	Free
1086	56.06.9	Goods, not being— (a) multiple (or cabled) yarn having any single ply in a count up to and including 17 tex, being yarn wholly of, or containing not less than 50% by weight of— (i) viscose fibres; (ii) acetate fibres; or (iii) a mixture of viscose and acetate fibres, calculated by reference to the weight of man-made fibres in the yarn; or (b) yarn, wholly of, or containing not less than 50% by weight of acrylic fibres, calculated by reference to the weight of man-made fibres in the yarn	Free
1087	56.07.31	Goods to which the tariff classification specified in column 2 of this item applies	22½%
1088	56.07.32	Blanketing or rugging..................	22½%

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate

1089	56.07.32	Goods, not being goods falling within the preceding item	22½%; or, if higher, $0.66 per m2, less 22½%
1090	56.07.92	Blanketing or rugging containing wool......	22½%
1091	56.07.99	Blanketing or rugging containing wool......	22½%
1092	56.07.99	Goods, not being goods falling within the preceding item	52½%, or, if higher, $0.215 per m2; or, as an alternative, if lower, $0.574 per m2
1093	57.06	Goods containing not less than 20% by weight of wool	(A): 8%, and $0.052 per kg
1094	57.06	Goods that do not contain wool or contain less than 20% by weight of wool	(A): 14%
1095	57.09	Goods not being laminated or multi-plied fabrics, containing not less than 20% by weight of wool	(D): 18%
1096	57.09	Goods being laminated or multi-plied fabrics, containing not less than 20% by weight of wool	22½%
1097	57.09	Goods, not being laminated or multi-plied fabrics, not containing wool or containing less than 20% by weight of wool	Free
1098	57.10.1	Goods to which the tariff classification specified in column 2 of this item applies	Free
1099	57.10.9	Goods containing not less than 20% by weight of wool	(A): 18%
1100	57.10.9	Goods that do not contain wool or contain less than 20% by weight of wool	Free
1101	57.11	Goods containing not less than 20% by weight of wool	22½%
1102	58.01	Goods, as follows:— (a) handmade; (b) wholly of cotton or in which the pile is wholly of cotton; (c) floor rugs wholly or partly of wool	Free
1103	58.01	Goods not being goods falling within the preceding item	(H): 10%
1104	58.02.3	Floor rugs wholly or partly of wool........	Free
1105	58.02.9	Floor rugs wholly or partly of wool........	Free
1106	58.02.9	Carpets or carpeting, tufted, other than floor rugs wholly or partly of wool	12½%
1107	58.04.1	Moquette fabrics of cotton not being fabrics that— (a) contain wool; (b) when weighing 203 grams or more per square metre,containdiscontinuousman-made fibres; or (c) are laminated or multi-plied fabrics	(H): 36%

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate
1108	58.04.1	Terry towelling and similar terry fabrics of cotton not being fabrics that— (a) contain wool; (b) when weighing 203 grams or more per square metre,containdiscontinuousman-made fibres; or (c) are laminated or multi-plied fabrics	(H): 14%; or, if higher, $0.86 per m2, less 74%
1109	58.04.9	Fabrics of cotton, not being fabrics that— (a) contain wool; (b) when weighing 203 grams or more per square metre, contain discontinuous man-made fibres; or (c) are laminated or multi-plied fabrics	Free
1110	58.04.9	Chenille fabrics of, or containing not less than 20% by weight of, wool	22½%
1111	58.05.11	Elastomeric fabrics having a width or flattened width, in the case of tubular fabrics, not exceeding 15.24 centimetres, being seamless tubular woven fabric, containing not less than 20% by weight of wool, weighing not more than 153 grams per square metre	22½%
1112	58.05.11	Elastomeric fabrics having a width or flattened width, in the case of tubular fabrics, not exceeding 15.24 centimetres, being seamless tubular woven fabric, containing not less than 20% by weight of wool, weighing more than 153 grams per square metre and not imitating furs	22½%; or, if higher, $0.657 per m2, less 22½%
1113	58.05.11	Elastomeric fabrics having a width or flattened width, in the case of tubular fabrics, not exceeding 15.24 centimetres, not being goods falling within a preceding item	22½%; or, if higher, $0.009 per m, less 30%
1114	58.05.11	Goods not being goods falling within a preceding item	10%
1115	58.05.12	Seamless tubular woven fabric, containing not less than 20% by weight of wool, weighing not more than 153 grams per square metre	22½%
1116	58.05.12	Seamless tubular woven fabric, containing not less than 20% by weight of wool, weighing more than 153 grams per square metre and not imitating furs	22½%; or, if higher, $0.66 per m2, less 22½%
1117	58.05.19	Seamless tubular woven fabric, containing not less than 20% by weight of wool, weighing not more than 153 grams per square metre	22½%
1118	58.05.19	Seamless tubular woven fabric, containing not less than 20% by weight of wool, weighing more than 153 grams per square metre and not imitating furs	22½%; or, if higher, $0.657 per m2, less 22½%
1119	58.05.19	Goods not being goods falling within a preceding item	22½%; or, if higher, $0.009 per m, less 30%

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate
1120	58.05.31	Fabrics having a width or flattened width, in the case of tubular fabrics, not exceeding 15.24 centimetres, being seamless tubular woven fabric, containing not less than 20% by weight of wool, weighing not more than 153 grams per square metre	22½%
1121	58.05.31	Fabrics having a width or flattened width, in the case of tubular fabrics, not exceeding 15.24 centi-metres, being seamless tubular woven fabric, containing not less than 20% by weight of wool, weighing more than 153 grams per square metre and not imitating furs	22½%; or, if higher, $0.657 per m2, less 22½%
1122	58.05.31	Goods not being goods falling within a preceding item	32½%, and $0.001 per m
1123	58.05.32	Seamless tubular woven fabric, containing not less than 20% by weight of wool, weighing not more than 153 grams per square metre	22½%
1124	58.05.32	Seamless tubular woven fabric, containing not less than 20% by weight of wool, weighing more than 153 grams per square metre and not imitating furs	22½%; or, if higher, $0.66 per m2, less 22½%
1125	58.05.39	Seamless tubular woven fabric, containing not less than 20% by weight of wool, weighing not more than 153 grams per square metre	22½%
1126	58.05.39	Seamless tubular woven fabric, containing not less than 20% by weight of wool, weighing more than 153 grams per square metre and not imitating furs	22½%; or, if higher, $0.657 per m2, less 22½%
1127	58.05.39	Goods not being goods falling within a preceding item	32½%, and $0.001 per m
1128	58.08	Goods containing not less than 20% by weight of wool	(A): 18%
1129	58.08	Goods that are— (a) millinery nets, dress nets and veilings; or (b) goods that do not contain wool or contain less than 20% by weight of wool	Free
1130	58.09.1	Goods to which the tariff classification specified in column 2 of this item applies	Free
1131	58.09.9	Goods containing not less than 20% by weight of wool	(A): 18%
1132	58.09.9	Goods that do not contain wool or contain less than 20% by weight of wool	Free
1133	58.10.1	Goods to which the tariff classification specified in column 2 of this item applies	Free
1134	58.10.9	Goods to which the tariff classification specified in column 2 of this item applies	(B): 5%
1135	59.02	Stationery accessories.................	22½%
1136	59.02	Floor rugs wholly or partly of wool........	Free

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate

1137	59.02	Felts not including needleloom felts or articles of felt	Free
1138	59.04.1	Goods to which the tariff classification specified in column 2 of this item applies	$0.011 per kg
1139	59.04.2	Goods to which the tariff classification specified in column 2 of this item applies	17½%
1140	59.04.9	Goods to which the tariff classification specified in column 2 of this item applies	17½%
1141	59.06	Goods other than of cotton..............	17½%
1142	59.08.1	Goods to which the tariff classification specified in column 2 of this item applies	Free
1143	59.08.2	Goods to which the tariff classification specified in column 2 of this item applies	25%
1144	59.08.3	Goods to which the tariff classification specified in column 2 of this item applies	Free
1145	59.08.9	Goods to which the tariff classification specified in column 2 of this item applies	Free
1146	59.09	Oil silk; oil baize as prescribed by by-law; braids	Free
1147	59.09	Goods not being goods falling within the preceding item	(A): 18%
1148	59.10.1	Goods to which the tariff classification specified in column 2 of this item applies	(A): 20%
1149	59.10.9	Goods to which the tariff classification specified in column 2 of this item applies	(A): 20%
1150	59.11.2	Tyre cord fabrics of cotton..............	The rate of duty set out in this column that would apply to the goods if they were not rubberised
1151	59.13.1	Goods to which the tariff classification specified in column 2 of this item applies	17½%
1152	59.14	Incandescent gas mantles...............	(A): 14%
1153	59.14	Woven, not being seamless tubular fabric....	(A): 22%
1154	59.14	Goods not being goods falling within a preceding item	Free
1155	59.15.1	Goods without couplings or other fittings....	(A): 18%
1156	59.15.9	Goods without couplings or other fittings....	(A): 18%
1157	59.16	Goods other than conveyor or elevator belts or belting, impregnated, coated or laminated with artificial plastic material	27½%
1158	59.17.1	Blankets wholly or partly of wool.........	22½%
1159	59.17.1	Bobs or wheels, polishing or scouring, of felt.	(F): 12%

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate
1160	59.17.1	Articles of felt, and felt fabric of a kind commonly used in paper-making machines	Free
1161	59.17.1	Goods, as follows:— (a) felt 25 millimetres or more in thickness and articles made of such felt; (b) felt of a density not less than 320 kilograms per cubic metre and articles made of such felt; (c) felts of a kind commonly used in asbestos-cement making machines	(K): 12%
1162	59.17.29	Straining cloth of a kind commonly used in oil presses and the like, being cloth of textile fibres or of human hair	(F): 14%
1163	59.17.29	Goods not being goods falling within the preceding item	17½%
1164	60.01.21	Goods to which the tariff classification specified in column 2 of this item applies	Free
1165	60.01.29	Goods to which the tariff classification specified in column 2 of this item applies	Free
1166	60.01.91	Goods to which the tariff classification specified in column 2 of this item applies	$0.014 per m2
1167	60.01.99	Goods wholly of wool..................	$0.05 per m2, and 17½%
1168	60.01.99	Fabric wholly of silk or man-made fibres; fabric partly of silk or man-made fibres, but not containing wool	Free
1169	60.02.9	Goods to which the tariff classification specified in column 2 of this item applies	22½%
1170	60.03.2	Goods wholly or partly of wool............	17½%, or, if higher, $0.30 per doz pairs
1171	60.03.4	Goods wholly or partly of wool............	17½%, or, if higher, $0.40 per doz pairs
1172	60.03.9	Parts for, and fabric shaped for making, goods falling within sub-item 60.03.9 in the First Schedule	22½%
1173	60.04.1	Goods to which the tariff classification specified in column 2 of this item applies	22½%
1174	60.04.2	Goods to which the tariff classification specified in column 2 of this item applies	22½%
1175	60.04.4	Goods to which the tariff classification specified in column 2 of this item applies	22½%
1176	60.04.51	Goods to which the tariff classification specified in column 2 of this item applies	22½%
1177	60.04.59	Goods to which the tariff classification specified in column 2 of this item applies	22½%

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate
1178	60.04.9	Goods to which the tariff classification specified in column 2 of this item applies	22½%
1179	60.05.111	Goods to which the tariff classification specified in column 2 of this item applies	22½%
1180	60.05.119	Goods to which the tariff classification specified in column 2 of this item applies	22½%
1181	60.05.121	Goods to which the tariff classification specified in column 2 of this item applies	22½%
1182	60.05.129	Goods to which the tariff classification specified in column 2 of this item applies	22½%
1183	60.05.131	Goods to which the tariff classification specified in column 2 of this item applies	22½%
1184	60.05.132	Goods to which the tariff classification specified in column 2 of this item applies	22½%
1185	60.05.139	Goods to which the tariff classification specified in column 2 of this item applies	22½%
1186	60.05.14	Goods to which the tariff classification specified in column 2 of this item applies	22½%
1187	60.05.15	Goods to which the tariff classification specified in column 2 of this item applies	22½%
1188	60.05.19	Goods to which the tariff classification specified in column 2 of this item applies	22½%
1189	60.05.2	Goods to which the tariff classification specified in column 2 of this item applies	22½%
1190	60.05.3	Face washers.......................	$0.538 per m2, less 27½%
1191	60.05.3	Towels other than towels of terry towelling or similar terry fabrics or face washers	17½%
1192	60.05.4	Goods to which the tariff classification specified in column 2 of this item applies	22½%
1193	60.05.9	Blankets and rugs, wholly of cotton or wholly of viscose fibre, having a weight of 340 grams or more per square metre	Free
1194	60.05.9	Goods containing wool, not being goods falling within the preceding item	22½%
1195	60.06.2	Goods to which the tariff classification specified in column 2 of this item applies	Free
1196	60.06.9	Gloves...........................	Free
1197	61.01.1	Goods to which the tariff classification specified in column 2 of this item applies	22½%
1198	61.01.21	Goods to which the tariff classification specified in column 2 of this item applies	22½%

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate
1199	61.01.29	Goods to which the tariff classification specified in column 2 of this item applies	22½%
1200	61.01.3	Goods to which the tariff classification specified in column 2 of this item applies	22½%
1201	61.01.4	Goods to which the tariff classification specified in column 2 of this item applies	22½%
1202	61.01.5	Goods to which the tariff classification specified in column 2 of this item applies	22½%
1203	61.01.6	Diving dress........................	Free
1204	61.01.6	Goods not being goods falling within the preceding item	22½%
1205	61.02.11	Goods to which the tariff classification specified in column 2 of this item applies	22½%
1206	61.02.12	Goods to which the tariff classification specified in column 2 of this item applies	22½%
1207	61.02.19	Goods to which the tariff classification specified in column 2 of this item applies	22½%
1208	61.02.211	Goods to which the tariff classification specified in column 2 of this item applies	22½%
1209	61.02.212	Goods to which the tariff classification specified in column 2 of this item applies	22½%
1210	61.02.219	Goods to which the tariff classification specified in column 2 of this item applies	22½%
1211	61.02.291	Goods to which the tariff classification specified in column 2 of this item applies	22½%
1212	61.02.292	Goods to which the tariff classification specified in column 2 of this item applies	22½%
1213	61.02.299	Goods to which the tariff classification specified in column 2 of this item applies	22½%
1214	61.02.3	Goods to which the tariff classification specified in column 2 of this item applies	22½%
1215	61.02.4	Goods to which the tariff classification specified in column 2 of this item applies	22½%
1216	61.02.5	Goods to which the tariff classification specified in column 2 of this item applies	22½%
1217	61.02.6	Diving dress........................	Free
1218	61.02.6	Goods not being goods falling within the preceding item	22½%
1219	61.03.11	Goods to which the tariff classification specified in column 2 of this item applies	22½%

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate
1220	61.03.19	Goods to which the tariff classification specified in column 2 of this item applies	22½%
122½	61.03.2	Goods to which the tariff classification specified in column 2 of this item applies	22½%
1222	61.03.3	Goods to which the tariff classification specified in column 2 of this item applies	22½%
1223	61.03.4	Goods to which the tariff classification specified in column 2 of this item applies	22½%
122½	61.03.5	Goods to which the tariff classification specified in column 2 of this item applies	22½%
1225	61.04.19	Babies’ napkins......................	20%
1226	61.04.19	Goods not being goods falling within the preceding item	22½%
1227	61.04.21	Goods to which the tariff classification specified in column 2 of this item applies	22½%
1228	61.04.22	Goods to which the tariff classification specified in column 2 of this item applies	22½%
1229	61.04.29	Goods to which the tariff classification specified in column 2 of this item applies	22½%
1230	61.04.3	Goods to which the tariff classification specified in column 2 of this item applies	22½%
1231	61.04.4	Goods to which the tariff classification specified in column 2 of this item applies	22½%
1232	61.06	Goods to which the tariff classification specified in column 2 of this item applies	22½%
1233	61.07	Goods to which the tariff classification specified in column 2 of this item applies	22½%
1234	61.08.9	Goods to which the tariff classification specified in column 2 of this item applies	22½%
1235	61.09.1	Goods to which the tariff classification specified in column 2 of this item applies	22½%
1236	61.09.2	Knitted or crocheted elastic fabric shaped for making goods falling within item 61.09 in the First Schedule	Free
1237	61.09.2	Goods not being goods falling within the preceding item	22½%
1238	61.10.9	Textile fabric shaped for making gloves, mittens or mitts	22½%
1239	61.10.9	Goods not being goods falling within the preceding item	17½%, or, if higher, $0.15 per doz pairs
1240	61.11.9	Goods other than badges, emblems and the like	22½%

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate
1241	62.01.9	Goods to which the tariff classification specified in column 2 of this item applies	17½%
1242	62.02.6	Goods other than of terry towelling or similar terry fabrics	17½%
1243	62.02.9	Goods other than goods wholly or partly of wool	17½%
1244	62.03.2	Bags and sacks for bran, chaff, potatoes, onions, coal, wool, sugar, corn, Sour, compressed fodder and ore	Free
1245	62.03.2	Goods not being goods falling within the preceding item	12½%
1246	62.03.9	Bags and sacks for bran, chaff, potatoes, onions, coal, wool, sugar, corn, flour, compressed fodder and ore	Free
1247	62.03.9	Goods not being goods falling within the preceding item	12½%
1248	62.04	Sails and tents......................	To and including 30 June, 1973—5%; From and including 1 July, 1973—Free
1249	62.05	Cheese cloths and caps................	(D): 16%
1250	62.05	Goods not being goods falling within the preceding item	20%
1251	63.01	Goods to which the tariff classification specified in column 2 of this item applies	(D): 18%
1252	63.02	Goods to which the tariff classification specified in column 2 of this item applies	Free
1253	65.01.1	Goods to which the tariff classification specified in column 2 of this item applies	(A): 18%
1254	65.01.9	Goods to which the tariff classification specified in column 2 of this item applies	(A): 18%
1255	65.02.1	Goods to which the tariff classification specified in column 2 of this item applies	(A): 18%
1256	65.02.2	Goods to which the tariff classification specified in column 2 of this item applies	(A): 18%
1257	65.02.9	Goods to which the tariff classification specified in column 2 of this item applies	(A): 18%
1258	65.03	Goods to which the tariff classification specified in column 2 of this item applies	22½%
1259	65.04	Goods to which the tariff classification specified in column 2 of this item applies	22½%
1260	65.05.2	Goods to which the tariff classification specified in column 2 of this item applies	22½%

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate
1261	65.05.91	Goods to which the tariff classification specified in column 2 of this item applies	22½%
1262	65.05.99	Goods to which the tariff classification specified in column 2 of this item applies	22½%
1263	65.06.1	Safety headgear......................	22½%
1264	65.06.2	Goods to which the tariff classification specified in column 2 of this item applies	22½%
1265	65.06.9	Goods to which the tariff classification specified in column 2 of this item applies	22½%
1266	65.07.1	Goods to which the tariff classification specified in column 2 of this item applies	22½%
1267	65.07.9	Goods made of leather..................	22½%
1268	66.02	Goods made of leather..................	22½%
1269	67.03	Goods to which the tariff classification specified in column 2 of this item applies	(D): 10%
1270	67.04.2	Goods to which the tariff classification specified in column 2 of this item applies	(A): 10%, or, if higher, $0.60 each
1271	67.04.2	Goods to which the tariff classification specified in column 2 of this item applies	(A): 10%, or, if higher $0.30 each
1272	67.04.3	Goods to which the tariff classification specified in column 2 of this item applies	(B): 5%
1273	67.04.9	Goods to which the tariff classification specified in column 2 of this item applies	(A): 10%
1274	68.02.2	Monumental and other statuary figures; figures of a kind ordinarily used as ornaments in the household	12½%
1275	68.02.3	Granules, chippings and powder...........	Free
1276	68.02.9	Granules, chippings and powder; fire surrounds.	Free
1277	68.02.9	Balls for crushing mills.................	(D): 26%
1278	68.03	Roofing slates.......................	Free
1279	68.04	Goods to which the tariff classification specified in column 2 of this item applies	Free
1280	68.05	Goods to which the tariff classification specified in column 2 of this item applies	Free
1281	68.07	Slag wool, rock wool and similar mineral wools; exfoliated vermiculite, expanded clays, foamed slag and similar expanded mineral materials; mixtures of heat-insulating, sound-insulating, or sound-absorbing mineral materials	12½%

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate
1282	68.11	Panels or sheets composed of pumice concrete, being goods of a kind ordinarily used in building construction	Free
1283	68.11	Bricks, blocks or slabs that do not exceed 61 centimetres in length, 21 centimetres in width and 21 centimetres in thickness but not including goods composed of chips of marble set irregularly in cement, whether polished or unpolished	(H): 10%
1284	68.12	Sheets of asbestos-cement decorated with artificial stone	Free
1285	68.13.1	Goods other than asbestos millboards........	Free
1286	68.13.9	Filter paper.........................	(A): 12%
1287	68.13.9	Goods not being goods falling within the preceding item	(A): 10%
1288	68.14.1	Clutch facings of annular shape............	(A): 22%
1289	68.14.1	Goods not being goods falling within the preceding item	(M): 22%
1290	68.14.9	Friction material in the piece..............	Free
1291	68.15	Goods to which the tariff classification specified in column 2 of this item applies	(A): 10%
1292	68.16.1	Goods to which the tariff classification specified in column 2 of this item applies	Free
1293	69.01	Goods to which the tariff classification specified in column 2 of this item applies	Free
1294	69.02	Goods to which the tariff classification specified in column 2 of this item applies	Free
1295	69.03	Goods to which the tariff classification specified in column 2 of this item applies	Free
1296	69.05	Roofing tiles.........................	12½%
1297	69.08.9	Goods to which the tariff classification specified in column 2 of this item applies	25%
1298	69.09.9	Goods of fireclay, unglazed...............	Free
1299	69.11.1	Goods to which the tariff classification specified in column 2 of this item applies	(J): 5%
1300	69.11.2	Goods to which the tariff classification specified in column 2 of this item applies	(J): 5%
1301	69.11.9	Goods of a kind commonly used for domestic purposes	(J): 5%
1302	69.11.9	Goods not being goods falling within the preceding item	10%

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate
1303	69.12.1	Goods to which the tariff classification specified in column 2 of this item applies	(K): 14%
1304	69.12.2	Goods to which the tariff classification specified in column 2 of this item applies	(K): 14%
1305	69.12.9	Goods of a kind commonly used for domestic purposes	(K): 14%
1306	69.12.9	Goods not being goods falling within the preceding item	17½%
1307	69.13.1	Monumental and other statuary figures; figures of a kind ordinarily used as ornaments in the household	12½%
1308	69.13.1	Goods not being goods falling within the preceding item	10%
1309	69.14.9	Handles, knobs, finger plates and other fittings for doors; burners, radiants and other parts for lamps, gas fires and stoves	(A): 14%
1310	70.03.9	Goods to which the tariff classification specified in column 2 of this item applies	(M): 10%
1311	70.07.1	Goods to which the tariff classification specified in column 2 of this item applies	(A): 14%, less $0.016per m2
1312	70.07.2	Goods to which the tariff classification specified in column 2 of this item applies	(A): 14%, or, if higher, $0.04 per m2
1313	70.07.3	Goods to which the tariff classification specified in column 2 of this item applies	(B): 3¾%
1314	70.07.911	Goods to which the tariff classification specified in column 2 of this item applies	Free
1315	70.07.919	Goods to which the tariff classification specified in column 2 of this item applies	Free
1316	70.07.99	Goods to which the tariff classification specified in column 2 of this item applies	(A): 10%
1317	70.10.2	Goods that are plain and unornamental.......	(D): 18%
1318	70.10.9	Bottles, jars and vials, as prescribed by by-law..	Free
1319	70.11.1	Goods to which the tariff classification specified in column 2 of this item applies	Free
1320	70.11.9	Goods to which the tariff classification specified in column 2 of this item applies	Free
1321	70.14.1	Illuminating glassware, other than electric lighting glassware	(M): 18%
1322	70.14.2	Illuminating glassware, other than electric lighting glassware	(M): 10%
1323	70.14.41	Goods to which the tariff classification specified in column 2 of this item applies	(A): 22%

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate
1324	70.14.49	Reflectors and refractors of a kind commonly used in vehicles	(A): 10%
1325	70.14.91	Goods to which the tariff classification specified in column 2 of this item applies	Free
1326	70.14.99	Goods, as follows:— (a) illuminating glassware, other than glasses forminers’ safety lamps and electric lighting glassware; (b) magnifying glasses	Free
1327	70.15.1	Goods to which the tariff classification specified in column 2 of this item applies	Free
1328	70.15.9	Goods to which the tariff classification specified in column 2 of this item applies	(A): 10%
1329	70.16.1	Goods to which the tariff classification specified in column 2 of this item applies	(A): 10%
1330	70.16.9	Goods to which the tariff classification specified in column 2 of this item applies	Free
1331	70.17.1	Goods to which the tariff classification specified in column 2 of this item applies	(A): 16%
1332	70.17.2	Goods to which the tariff classification specified in column 2 of this item applies	Free
1333	70.18.1	Goods to which the tariff classification specified in column 2 of this item applies	Free
1334	70.18.2	Goods to which the tariff classification specified in column 2 of this item applies	(A): 12%
1335	70.18.91	Goods to which the tariff classification specified in column 2 of this item applies	Free
1336	70.18.99	Goods to which the tariff classification specified in column 2 of this item applies	(A): 10%
1337	70.20.11	Goods to which the tariff classification specified in column 2 of this item applies	20%; or, if higher, $0.26 per kg, less 10%
1338	70.20.22	Cords and cordage...................	17½
1339	70.21	Handles, knobs, finger plates and other fittings for doors; floats for fishing nets	Free
1340	71.01	Goods to which the tariff classification specified in column 2 of this item applies	Free
1341	71.02.1	Goods to which the tariff classification specified in column 2 of this item applies	(A): 22%
1342	71.02.9	Goods to which the tariff classification specified in column 2 of this item applies	Free
1343	71.03.1	Goods to which the tariff classification specified in column 2 of this item applies	(F):22%

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate
1344	71.03.9	Goods to which the tariff classification specified in column 2 of this item applies	Free
1345	71.04	Goods to which the tariff classification specified in column 2 of this item applies	Free
1346	71.05.1	Goods to which the tariff classification specified in column 2 of this item applies	Free
1347	71.05.9	Goods to which the tariff classification specified in column 2 of this item applies	(A): 20%
1348	71.06	Rolled on unalloyed copper.............	(A): 10%
1349	71.06	Rolled on copper alloys................	(A): 12%
1350	71.06	Goods not being goods falling within a preceding item	(A): 20%
1351	71.07.1	Goods to which the tariff classification specified in column 2 of this item applies	(B): 3¾%
1352	71.07.2	Goods to which the tariff classification specified in column 2 of this item applies	Free
1353	71.07.9	Goods to which the tariff classification specified in column 2 of this item applies	(A): 20%
1354	71.08	Rolled on metal assaying not less than 75% of fine silver; purl	Free
1355	71.08	Rolled on unalloyed copper.............	12½%
1356	71.08	Rolled on copper alloys................	15%
1357	71.09.1	Brazing, soldering or dental alloys other than ingots and other primary forms	(D): 20%
1358	71.09.9	Goods to which the tariff classification specified in column 2 of this item applies	Free
1359	71.11	Goods other than gold.................	Free
1360	71.12.9	Wrist straps and wrist bands for watches....	(M): 18%
1361	71.12.9	Goods not being goods falling within the preceding item	22½%
1362	71.13.1	Goods to which the tariff classification specified in column 2 of this item applies	Free
1363	71.13.9	Brushes..........................	17½%
1364	71.13.9	Goods not being goods falling within the preceding item	22½%
1365	71.14.1	Goods to which the tariff classification specified in column 2 of this item applies	Free
1366	71.14.9	Retorts, dishes and other apparatus for technical or laboratory use	(D): 22%

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate
1367	71.15	Goods to which the tariff classification specified in column 2 of this item applies	22½%
1368	71.16	Wrist straps and wrist bands for watches.....	(M): 18%
1369	71.16	Goods not being goods falling within the preceding item	22½%
1370	72.01	Coin other than of gold.................	Free
1371	73.01	Goods to which the tariff classification specified in column 2 of this item applies	Free
1372	73.02	Goods to which the tariff classification specified in column 2 of this item applies	Free
1373	73.03	Goods to which the tariff classification specified in column 2 of this item applies	Free
1374	73.04	Goods to which the tariff classification specified in column 2 of this item applies	Free
1375	73.05	Powders...........................	Free
1376	73.06	Goods other than ingots................	Free
1377	73.08	Goods to which the tariff classification specified in column 2 of this item applies	$2.36 per t
1378	73.09	Worked universal plates................	27½%
1379	73.10.1	Goods to which the tariff classification specified in column 2 of this item applies	$3.25 per t
1380	73.10.2	Goods to which the tariff classification specified in column 2 of this item applies	$4.92 per t
1381	73.10.9	Shafting...........................	17½%
1382	73.10.9	Hollow mining drill steel................	10%
1383	73.11.11	Angles and tees, not galvanised, as prescribed by by-law	Free
1384	73.11.11	Goods not being goods falling within the preceding item	$4.92 per t
1385	73.11.91	Goods, as follows:— (a) shapes and sections (excluding 101.6 millimetres by 50.8 millimetres channels weighing less than 10.8 kilograms per metre) not galvanised, as prescribed by by-law; (b) sheet piling	Free
1386	73.1191	Goods not being goods falling within the preceding item	$4.92 per t
1387	73.11.99	Sheet piling........................	(I): 14%, and $3.93 per t

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate
1388	73.13.1	Goods having a thickness less than 3 millimetres or greater than 4.75 millimetres	Free
1389	73.13.2	Goods, not worked...................	Free
1390	73.13.3	Goods that are— (a) greater than 4.75 millimetres in thickness, not being tinned; or (b) corrugated and tinned	Free
1391	73.13.4	Goods, unworked or simply polished, whether or not cut to non-rectangular shape, having a thickness less than 3 millimetres or greater than 4.75 millimetres	Free
1392	73.13.4	Goods, unworked or simply polished, whether or not cut to non-rectangular shape, other than goods falling within the preceding item	$4.72 per t
1393	73.13.4	Goods that— (a) are tinned and perforated, but not further worked; (b) have a thickness less than 3 millimetres being goods that are— (i) perforated but not further worked; or (ii) plated, coated or clad, not being further worked or coiled; or (c) have a thickness greater than 4.75 millimetres, not being tinned, other than goods falling within a preceding item	(I): 22%
1394	73.13.9	Galvanised plate or sheet coated with bitumen and crushed gravel but not drilled, punched or otherwise worked	Free
1395	73.13.9	Goods that— (a) are tinned and perforated, but not further worked; (b) have a thickness less than 3 millimetres, being goods that are— (i) perforated but not further worked; or (ii) plated, coated or clad, not being further worked or coiled; or (c) have a thickness greater than 4.75 millimetres, not being tinned, other than goods falling within the preceding item	(I): 22%
1396	73.14.9	Goods to which the tariff classification specified in column 2 of this item applies	5%
1397	73.15.21	Goods to which the tariff classification specified in column 2 of this item applies	$4.92 per t
1398	73.15.22	Goods to which the tariff classification specified in column 2 of this item applies	$4.92 per t
1399	73.15.29	Goods to which the tariff classification specified in column 2 of this item applies	$4.92 per t
1400	73.15.3	Universal plates, unworked.............	Free
1401	73.15.3	Universal plates, worked...............	(I): 22%

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate
1402	73.15.3	Hoop and strip, not worked, or decorated but not further worked, for making band-saws or band-knives	Free
1403	73.15.3	Hoop and strip, not worked, or decorated but not further worked, having a FOB price of less than $1102 per tonne, as follows:— (a) under 152 millimetres in width; (b) 152 millimetres and over in width, not coiled	(I): 20%; or, if higher, $220.46 per t, less 8%
1404	73.15.3	Hoop and strip, not worked, or decorated but not further worked, as follows:— (a) under 152 millimetres in width; (b) 152 millimetres and over in width, not coiled, other than goods falling within a preceding item	Free
1405	73.15.3	Hoop and strip, not worked, or decorated but not further worked, other than goods falling within a preceding item	10%
1406	73.15.3	Hoop and strip, 152 millimetres and over in width, not coiled, other than goods falling within a preceding item	(I): 22%
1407	73.15.3	Hoop and strip, other than goods falling within a preceding item	27½%
1408	73.15.3	Sheets and plates, unworked or simply polished, whether or not cut to non-rectangular shape, having a FOB price not exceeding $928 per tonne, of a thickness less than 3 millimetres or greater than 4.75 millimetres	(I): 20%; or, if higher, $220.46 per t, less 8%
1409	73.15.3	Sheets and plates, unworked or simply polished, whether or not cut to non-rectangular shape, having a thickness less than 3 millimetres or greater than 4.75 millimetres, other than goods falling within the preceding item	Free
1410	73.15.3	Sheets and plates, unworked or simply polished, whether or not cut to non-rectangular shape, other than goods falling within a preceding item	$4.72 per t
1411	73.15.3	Sheets and plates, corrugated or galvanised or corrugated and galvanised, whether or not cut to non-rectangular shape, but not drilled, punched or otherwise worked, having a thickness greater than 4.75 millimetres	Free
1412	73.15.3	Sheets and plates, corrugated or galvanised or corrugated and galvanised, whether or not cut to non-rectangular shape, but not drilled, punched or otherwise worked, other than goods falling within the preceding item	$8.86 per t
1413	73.15.3	Sheets and plates as follows:— (a) having a thickness greater than 4.75 millimetres;	(I): 22%

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate
		(b) having a thickness less than 3 millimetres, plated, clad or coated (other than with bitumen), but not further worked, other than goods falling within a preceding item
1414	73.15.3	Perforated sheets and plates having a thickness less than 3 millimetres, plated, coated or clad, but not further worked	(L): 20%
1415	73.15.3	Sheets and plates, not being goods falling within a preceding item	27½%
1416	73.15.91	Ingots, blocks, lumps and similar forms; blooms, billets, slabs and sheet bars	12½%
1417	73.15.91	Coils for re-rolling; pieces roughly shaped by forging	$2.36 per t
1418	73.15.91	Universal plates, unworked.............	Free
1419	73.15.91	Universal plates, worked...............	(I): 22%
1420	73.15.91	Wire rod in coils....................	$3.25 per t
1421	73.15.91	Hollow mining drill steel...............	10%
1422	73.15.91	Angles and tees, as prescribed by by-law, not worked, or decorated but not further worked	Free
1423	73.15.91	Angles and tees, not worked, or decorated but not further worked, other than goods falling within the preceding item	$4.92 per t
1424	73.15.91	Goods, not worked, or decorated but not further worked, as follows:— (a) shapes and sections (excluding 101.6 millimetres by 50.8 millimetres channels weighing less than 10.8 kilograms per metre), as prescribed by by-law; (b) sheet piling	Free
1425	73.15.91	Shapes and sections, not worked, or decorated but not further worked, other than goods falling within the preceding item	$4.92 per t
1426	73.15.91	Sheet piling other than sheet piling falling within a preceding item	(I): 14%, and $3.93 per t
1427	73.15.91	Shapes and sections, other than goods falling within a preceding item	17½%, and $4.92 per t
1428	73.15.91	Hoop and strip, not worked, or decorated but not further worked, for making band-saws or band-knives	Free
1429	73.15.91	Hoop and strip, not worked, or decorated but not further worked, containing 10% or more by weight of chromium and having a FOB price of less than $1 102 per tonne, as follows:— (a) under 152 millimetres in width; (b) 152 millimetres and over in width, not coiled	(I): 20%

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate
1430	73.15.91	Hoop and strip, not worked, or decorated but not further worked, as follows:— (a) under 152 millimetres in width; (b) 152 millimetres and over in width, not coiled, other than goods falling within a preceding item	Free
1431	73.15.91	Hoop and strip, not worked, or decorated but not further worked, other than goods falling within a preceding item	10%
1432	73.15.91	Hoop and strip, 152 millimetres and over in width, not coiled, other than goods falling within a preceding item	(I): 22%
1433	73.15.91	Sheets and plates, unworked or simply polished, whether or not cut to non-rectangular shape, containing 10% or more by weight of chromium and having a FOB price not exceeding $928 per tonne, of a thickness less than 3 millimetres or greater than 4.75 millimetres	(I): 20%
1434	73.15.91	Sheets and plates, unworked or simply polished, whether or not cut to non-rectangular shape, having a thickness less than 3 millimetres or greater than 4.75 millimetres, other than goods falling within the preceding item	Free
1435	73.15.91	Sheets and plates, unworked or simply polished, whether or not cut to non-rectangular shape, other than goods falling within a preceding item	$4.72 per t
1436	73.15.91	Sheets and plates, corrugated or galvanised or corrugated and galvanised, whether or not cut to non-rectangular shape but not drilled, punched or otherwise worked, having a thickness greater than 4.75 millimetres	Free
1437	73.15.91	Sheets and plates, corrugated or galvanised or corrugated and galvanised, whether or not cut to non-rectangular shape but not drilled, punched or otherwise worked, other than goods falling within the preceding item	$8.86 per t
1438	73.15.91	Goods, as follows:— (a) sheets and plates of silicon steel having a thickness greater than 4.75 millimetres, coated; (b) perforated sheets and plates of silicon steel having a thickness less than 3 millimetres, coated, but not further worked; (c) unperforated sheets and plates of silicon steel having a thickness less than 3 millimetres, coated (otherwise than with bitumen), but not further worked	Free
1439	73.15.91	Sheets and plates, of silicon steel, coated, other than goods falling within the preceding item	$4.72 per t
1440	73.15.91	Perforated sheets and plates having a thickness less than 3 millimetres, plated, coated or clad, but not further worked, not being goods falling within a preceding item	(L): 20%

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate
1441	73.15.91	Sheets and plates as follows:— (a) having a thickness greater than 4.75 millimetres; (b) having a thickness less than 3 millimetres, plated, clad or coated (otherwise than with bitumen), but not further worked, not being goods falling within a preceding item	(I): 22%
1442	73.15.91	Wire having no cross-sectional dimension exceeding 1.83 millimetres	10%
1443	73.15.91	Wire other than wire falling within the preceding item	5%
1444	73.15.99	Coils for re-rolling; pieces roughly shaped by forging	$2.36 per t
1445	73.15.99	Universal plates, unworked...............	Free
1446	73.15.99	Universal plates, worked.................	(I): 22%
1447	73.15.99	Wire rod in coils......................	$3.25 per t
1448	73.15.99	Angles and tees, as prescribed by by-law, not worked, or decorated but not further worked	Free
1449	73.15.99	Angles and tees, not worked, or decorated but not further worked, other than goods falling within the preceding item	$4.92 per t
1450	73.15.99	Goods, not worked, or decorated but not further worked, as follows:— (a) shapes and sections (excluding 101.6 millimetres by 50.8 millimetres channels weighing less than 10.8 kilograms per metre), as prescribed by by-law; (b) sheet piling	Free
1451	73.15.99	Shapes and sections, not worked, or decorated but not further worked, other than goods falling within the preceding item	$4.92 per t
1452	73.15.99	Sheet piling other than sheet piling falling within a preceding item	(I): 14%, and $3.93 per t
1453	73.15.99	Hoop and strip, not worked, or decorated but not further worked, for making band-saws or band-knives	Free
1454	73.15.99	Hoop and strip, not worked, or decorated but not further worked, as follows:— (a) under 152 millimetres in width; (b) 152 millimetres and over in width, not coiled, other than goods falling within a preceding item	Free
1455	73.15.99	Hoop and strip, 152 millimetres and over in width, not coiled, other than goods falling within a preceding item	(I): 22%
1456	73.15.99	Sheets and plates, unworked or simply polished, whether or not cut to non-rectangular shape, having a thickness less than 3 millimetres or greater than 4.75 millimetres	Free

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate
1457	73.15.99	Sheets and plates, unworked or simply polished, whether or not cut to non-rectangular shape, other than goods falling within a preceding item	$4.72 per t
1458	73.15.99	Sheets and plates, corrugated or galvanised or corrugated and galvanised, whether or not cut to non-rectangular shape, but not drilled, punched or otherwise worked, having a thickness greater than 4.75 millimetres	Free
1459	73.15.99	Sheets and plates, corrugated or galvanised or corrugated and galvanised, whether or not cut to non-rectangular shape but not drilled, punched or otherwise worked, other than goods falling within the preceding item	$8.86 per t
1460	73.15.99	Perforated sheets and plates having a thickness less than 3 millimetres, plated, coated or clad, but not further worked	To and including 31 December, 1972—3¾%; From and including 1 January, 1973—Free
1461	73.15.99	Sheets and plates, as follows:— (a) having a thickness greater than 4.75 millimetres; (b) having a thickness less than 3 millimetres, plated, clad or coated (otherwise than with bitumen in the case of alloy steels), but not further worked, not being goods falling within a preceding item	(I): 22%
1462	73.15.99	Wire, having a cross-sectional dimension exceeding 1.83 millimetres	5%
1463	73.16.1	Rails, other than check-rails and rack rails.....	Free
1464	73.16.2	Goods to which the tariff classification specified in column 2 of this item applies	$3.54 per t
1465	73.16.9	Switch blades, crossings (or frogs) and crossing pieces	30%
1466	73.16.9	Goods not being goods falling within the preceding item	27½%
1467	73.20.1	Goods to which the tariff classification specified in column 2 of this item applies	25%
1468	73.20.2	Goods to which the tariff classification specified in column 2 of this item applies	To and including 31 December, 1972—45%; From and including 1 January, 1973 to and including 31 December, 1975—35%; From and including 1 January, 1976—25%

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate
1469	73.20.9	Goods, as follows:— (a) cast iron fittings of a kind used solely or principally with tubes or pipes designed for the conveyance of gas or liquids under pressure, being tubes or pipes of an internal diameter of not less than 50 millimetres and not more than 153 millimetres or of an internal cross-sectional area not less than that of a tube of an internal diameter of 50 millimetres and not greater than that of a tube of an internal diameter of 153 millimetres; (b) cast iron fittings of a kind used solely or principally with tubes or pipes of an internal diameter exceeding 153 millimetres or of an internal cross-sectional area exceeding that of a tube of an internal diameter of 153 millimetres	5%
1470	73.20.9	Cast iron fittings, not being goods falling within the preceding item, of a kind used solely or principally with pipes and tubes exceeding 76.2 millimetres internal diameter	27½%
1471	73.22.1	Goods to which the tariff classification specified in column 2 of this item applies	(A): 12%
1472	73.22.9	Goods to which the tariff classification specified in column 2 of this item applies	(A): 22%
1473	73.23	Milk transport cans of tinned steel, having a capacity of not less than 9 litres and not more than 68 litres	20%
1474	73.24.1	Goods to which the tariff classification specified in column 2 of this item applies	Free
1475	73.24.91	Goods to which the tariff classification specified in column 2 of this item applies	Free
1476	73.24.99	Goods to which the tariff classification specified in column 2 of this item applies	Free
1477	73.25.9	Goods to which the tariff classification specified in column 2 of this item applies	17½%
1478	73.28	Goods to which the tariff classification specified in column 2 of this item applies	Free
1479	73.29.1	Goods to which the tariff classification specified in column 2 of this item applies	Free
1480	73.29.9	Goods to which the tariff classification specified in column 2 of this item applies	Free
1481	73.30.1	Goods to which the tariff classification specified in column 2 of this item applies	Free
1482	73.30.9	Goods to which the tariff classification specified in column 2 of this item applies	(A): 22%
1483	73.31.3	Dogspikes and deckspikes...............	Free

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate
1484	73.31.3	Spikes not being goods falling within the preceding item	$0.004 per kg
1485	73.31.9	Goods, as follows:— (a) nails, hook-nails and corrugated nails of a kind used solely or principally by boot-makers; (b) tacks	Free
1486	73.31.9	Goods not being goods falling within the preceding item	$0.004 per kg
1487	73.32.91	Screws for wood....................	10%
1488	73.32.91	U-bolts and shackle bolts..............	27½%
1489	73.33.1	Goods to which the tariff classification specified in column 2 of this item applies	Free
1490	73.33.9	Goods to which the tariff classification specified in column 2 of this item applies	(A): 22%
1491	73.34.1	Goods to which the tariff clasification specified in column 2 of this item applies	Free
1492	73.35.91	Goods, as follows:— (a) of a kind used solely or principally with battery operated electric rail locomotives; (b) for tractors of a kind falling within sub-item 87.01.3 in the First Schedule	Free
1493	73.35.91	Goods for locomotives and locomotive tenders not being goods falling within the preceding item	17½%
1494	73.35.99	Goods to which the tariff clssification specified in column 2 of this item applies	22½%
1495	73.36.19	Gas fired appliances..................	17½%
1496	73.36.4	Goods to which the tariff classification specified in column 2 of this item applies	30%
1497	73.36.9	Wash boilers and parts therefor..........	22½%
1498	73.36.9	Cooking stoves and cooking ranges that are designed to function on the heat-storage principle, automatically heat controlled having a total roasting oven capacity of 65550 cubic centimetres or greater, and parts therefor, as prescribed by by-law	Free
1499	73.36.9	Cooking stoves and cooking ranges that are de-signed to function on the heat-storage principle and parts therefor, not being goods falling within a preceding item, as prescribed by by-law	20%
1500	73.37.1	Goods to which the tariff classification specified in column 2 of this item applies	30%
1501	73.37.9	Air heaters and hot air distributors being apparatus of a kind used solely or principally for agricultural or horticultural purposes, not gas fired, and parts therefor	5%

First Schedule—continued

Column I	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate
1502	73.37.9	Goods not being goods falling within the preceding item	22½%
1503	73.38.4	Tinware and tin manufactures...........	27½%
1504	73.38.5	Plated tableware....................	22½%
1505	73.38.5	Capacity measures of stainless steel.......	(A): 22%
1506	73.38.9	Capacity measures of enamelledware......	(A): 18%
1507	73.38.9	Capacity measures other than of enamelledware	(A): 22%
1508	73.38.9	Enamelled sanitary ware, other than baths...	(M): 18%
1509	73.38.9	Enamelledware, other than— (a) capacity measures; (b) sanitary ware falling within the preceding item	22½%
1510	73.39	Iron or steel wool...................	10%
1511	73.40.1	Goods other than machine belt fasteners.....	17½%
1512	73.40.3	Goods to which the tariff classification specified in column 2 of this item applies	(B): 3¾%
1513	73.40.4	Rods for rod mills...................	Free
1514	73.40.7	Goods that are— (a) splash lubricated fishing rollers; or (b) goods of stainless steel, as follows: (i) boom straps (ii) Highfield levers (iii) hoist yokes (iv) mast bands (v) mast hounds (vi) spinnaker pole ends (vii) spreader sockets (viii) stay adjusters (ix) tiller extensions	(A): 22%
1515	73.40.7	Goods not being goods falling within the preceding item	(F): 22%
1516	73.40.9	Enamelledware.....................	22½%
1517	73.40.9	Droppers and fasteners for use therewith....	(K): 22%
1518	73.40.9	Parts for brushes....................	17½%
1519	73.40.9	Nose rings for animals; clips, tags, rings and the like, for the identification of animals, birds or fish	(D): 22%
1520	73.40.9	Mouse or rat traps...................	10%
1521	73.40.9	Rabbit traps.......................	(A): 18%
1522	73.40.9	Animal and vermin traps not being goods falling within a preceding item; crucibles; sewing machine bobbins; sprinklers for perfume bottles; thimbles and block fasteners for lasts	Free
1523	74.01.2	Alloys containing lead or antimony or both, being Babbits or other bearing alloys	5%, and $9.84 per t

First Schedule—continued

Column 2	Column 3	Column 4
Tariff Classification	Goods	Rate
74.01.3	Goods to which the tariff classification specified in column 2 of this item applies	Free
74.03.2	Bars and rods of unalloyed copper..............	(A): 22%
74.03.9	Angles, shapes, sections and wire of unalloyed copper	12½%
74.03.9	Bars and rods of unalloyed copper.............	(A): 10%
74.04.1	Goods to which the tariff classification specified in column 2 of this item applies	(H): 20%
74.04.21	Goods to which the tariff classification specified in column 2 of this item applies	(H): 20%
74.04.22	Goods to which the tariff classification specified in column 2 of this item applies	(H): 10%
74.04.29	Goods of brass or Muntz metal................	(H): 12%
74.04.9	Plates, sheets and strip of unalloyed copper whether or not cut to non-rectangular shape, not worked, or decorated but not further worked	(H): 10%
74.04.9	Goods of unalloyed copper, other than corrugated or perforated, not being goods falling within the preceding item	(H): 22%
74.05.1	Goods to which the tariff classification specified in column 2 of this item applies	(M): 20%
74.07.11	Metal-cased metal pipes and tubes.............	Free
74.07.12	Metal-cased metal pipes and tubes.............	Free
74.07.9	Goods wholly of brass, bronze or gunmetal.......	22½%
74.08	Goods wholly of brass, bronze or gunmetal.......	22½%
74.11.1	Goods to which the tariff classification specified in column 2 of this item applies	Free
74.11.9	Woven goods (including endless bands) for paper-making machines	Free
74.11.9	Goods not being goods falling within the preceding item	(A): 22%
74.13	Goods to which the tariff classification specified in column 2 of this item applies	(A): 14%
74.14	Goods not being drawing pins................	$0.004 per kg
74.15	Goods used as original components in the assembly or manufacture of vehicles of a kind falling within sub-item 87.01.1, 87.02.1, 87.03.9 or paragraph 87.14.11 in the First Schedule	27½%
74.15	Screw hooks and screw rings not being goods falling within the preceding item	Free

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate
1546	74.15	Screws for wood not being goods falling within a preceding item	10%
1547	74.15	Rivets of unalloyed copper, not being rivets falling within a preceding item	(M): 18%
1548	74.15	Washers and spring washers, of unalloyed copper, not being goods falling within a preceding item	22½%
1549	74.15	Cotters and cotter-pins, not being goods falling within a preceding item	(M): 22%
1550	74.15	Screws of a kind not suitable for use with nuts, not being goods falling within a preceding item	17½%
1551	74.15	Goods, as follows:— (a) rivets of copper alloys; (b) screw studs and studding; (c) taper pins; and (d) threaded spikes and studs for footwear, not being goods falling within a preceding item	(M): 24%, less $0.006 per kg
1552	74.15	Goods not being goods falling within a preceding item	30%, less $0.007 per kg
1553	74.17.9	Gas fired apparatus.....................	17½%
1554	74.17.9	Goods not being goods falling within the preceding item	22½%
1555	74.18.1	Plated tableware.......................	17½%
1556	74.18.9	Soda water syphons and parts therefor........	Free
1557	74.19.1	Goods to which the tariff classification specified in column 2 of this item applies	Free
1558	74.19.9	Sprinklers for perfume bottles..............	Free
1559	74.19.9	Machine belt fasteners...................	20%
1560	74.19.9	Nose rings for animals; clips, tags, rings and the like, for the identification of animals, birds or fish	(D): 22%
1561	75.01.1	Goods to which the tariff classification specified in column 2 of this item applies	(F): 4%, and $4.72 per t
1562	75.01.9	Goods to which the tariff classification specified in column 2 of this item applies	Free
1563	75.02.1	Goods to which the tariff classification specified in column 2 of this item applies	Free
1564	75.02.9	Wire of nickel alloys....................	(A): 20%
1565	75.02.9	Bars, rods, angles, shapes and sections of nickel alloys, not worked, or decorated but not further worked	(F): 20%
1566	75.02.9	Bars, rods, angles, shapes and sections, not being goods falling within a preceding item	(F): 22%

First Schedule—continued

Column 2	Column 3	Column 4
Tariff Classification	Goods	Rate
75.03.1	Goods to which the tariff classification specified in column 2 of this item applies	Free
75.03.2	Goods to which the tariff classification specified in column 2 of this item applies	Free
75.03.9	Plates, sheets and strip of nickel alloys, whether or not cut to non-rectangular shape, not worked, or decorated but not further worked	(A): 20%
75.03.9	Goods not being goods falling within the preceding item	(A): 22%
75.04.1	Metal-cased metal pipes and tubes, not worked, or decorated but not further worked	Free
75.04.1	Tubes and pipes, other than metal-cased metal pipes and tubes, and blanks therefor, and hollow bars, not worked, or decorated but not further worked	(A): 20%
75.04.1	Tubes and pipes and blanks therefor and hollow bars, not being goods falling within a preceding item; tube and pipe fittings	(A): 22%
75.04.9	Tubes and pipes and blanks therefor and hollow bars, not worked, or decorated but not further worked	Free
75.04.9	Tube and pipe fittings...................	(A): 22%
75.05	Goods to which the tariff classification specified in column 2 of this item applies	Free
75.06	Crucibles; woven wire having not less than 48 holes to the centimetre measured along the warp and having not less than 48 holes to the centimetre measured along the weft	Free
75.06	Goods not being goods falling within the preceding item and not being rivets, screws or bolts and nuts (including bolt ends and screw studs), whether or not threaded or tapped	17½%
76.01	Aluminium waste and scrap...............	Free
76.09	Jacketed vats or jacketed tanks lined or unlined; enamelled vats or tanks, not jacketed	(A): 12%
76.13	Goods to which the tariff classification specified in column 2 of this item applies	Free
76.16.9	Reels, spools, cassettes, cartridges and like supports for recording media, for tape recorders or reproducers, photographic cameras or projectors and the like	Free
76.16.9	Shields for valves and tubes of a kind falling within item 85.21 in the First Schedule, and parts therefor	(A): 10%
76.16.9	Rivets.............................	(A): 24%, less $0.004 per kg
76.16.9	Nails, tacks, staples and the like	$0.004 per kg

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate
1586	76.16.9	Goods, as follows:— (a) nose rings for animals; (b) clips, tags, rings and the like, for the identification of animals, birds or fish; (c) turnbuckles; (d) thimbles for eye-splices; (e) boathooks; (f) fittings for ships, boats and other vessels	(D): 20%
1587	76.16.9	Goods, as follows:— (a) seals and glands for use with mineral insulated metal sheathed cables; (b) sign animation material	(M): 20%
1588	77.01.9	Waste and scrap.......................	Free
1589	77.02.1	Goods of magnesium alloys not worked, or decorated but not further worked; plates, sheets and strip cut to non-rectangular shape but not further worked, or so cut and also decorated but not further worked	25%
1590	77.03	Woven wire having not less than 48 holes to the centimetre measured along the warp and having not less than 48 holes to the centimetre measured along the weft	Free
1591	77.04	Unwrought unalloyed beryllium; waste and scrap; raspings and shavings of uniform size, powders and flakes; metal-cased metal pipes and tubes, not worked, or decorated but not further worked; wire of unalloyed beryllium	Free
1592	77.04	Unwrought beryllium alloys...............	5%, and $5.90 per t
1593	77.04	Wrought alloyed beryllium not falling within a preceding item, not worked, or decorated but not further worked, being— (a) bars, rods, angles, shapes and sections; (b) plates, sheets and strip; (c) wire; (d) tubes and pipes and blanks therefor; or (e) hollow bars	25%
1594	78.01.1	Goods to which the tariff classification specified in column 2 of this item applies	Free
1595	78.01.9	Unwrought bearing alloys or type metal.......	Free
1596	78.01.9	Lead alloys not being soldering alloys, bearing alloys or type metal	(B): 2½%, and $2.95 per t
1597	78.02.1	Wire of unalloyed lead...................	Free
1598	78.02.1	Goods not being solder or wire of unalloyed lead	(A): 20%
1599	78.02.9	Goods to which the tariff classification specified in column 2 of this item applies	(A): 22%
1600	78.03	Goods of unalloyed lead whether or not cut to non-rectangular shape or decorated, not worked or not further worked	7½%

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate
1601	78.03	Goods not being goods falling within the preceding item	25%
1602	78.04	Goods not being printed foil.............	Free
1603	78.05	Metal-cased metal pipes and tubes, not worked, or decorated but not further worked	Free
1604	78.05	Pipes and tubes, not being goods falling within the preceding item, and blanks therefor, hollow bars, not worked, or decorated but not further worked	$0.008 per kg
1605	78.06	Diving apparatus....................	Free
1606	78.06	Collapsible tubes; smoking requisites and parts therefor; furniture and parts therefor; stationery and parts therefor; travel goods, handbags, wallets, vanity compacts and similar goods and parts therefor	17½%
1607	79.01	Goods to which the tariff classification specified in column 2 of this item applies	Free
1608	79.02.1	Goods to which the tariff classification specified in column 2 of this item applies	Free
1609	79.02.9	Circles, bored or unbored for cyanide gold process, not worked, or decorated but not further worked	(B): 5%
1610	79.02.9	Bars, rods, angles, shapes and sections of zinc alloys not worked, or decorated but not further worked; wire of zinc alloys	(A): 20%
1611	79.02.9	Unalloyed bars and blocks not worked, or decorated but not further worked	Free
1612	79.02.9	Goods not being goods falling within a preceding item	(A): 22%
1613	79.03.1	Goods to which the tariff classification specified in column 2 of this item applies	(B): 5%
1614	79.03.2	Plates, sheets and strip of zinc alloys whether or not cut to non-rectangular shape, not worked, or decorated but not further worked	(A): 20%
1615	79.03.2	Goods not being goods falling within the preceding item	(A): 22%
1616	79.03.9	Goods to which the tariff classification specified in column 2 of this item applies	Free
1617	79.04	Tubes and pipes and blanks therefor and hollow bars, not worked, or decorated but not further worked, as follows:— (a) metal-cased metal pipes and tubes; (b) of unalloyed zinc	Free
1618	79.04	Tubes and pipes and blanks therefor and hollow bars of zinc alloys, not worked, or decorated but not further worked and not being goods falling within the preceding item	25%

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate
1619	79.06	Nails, studs and the like..............	$0.004 per kg
1620	79.06	Collapsible tubes...................	22½%
1621	79.06	Woven wire having not less than 48 holes to the centimetre measured along the warp and having not less than 48 holes to the centimetre measured along the weft	Free
1622	80.01.1	Goods not being soldering alloys........	Free
1623	80.01.9	Goods to which the tariff classification specified in column 2 of this item applies	Free
1624	80.02	Soldering alloys not worked, or decorated but not further worked	(D): 20%
1625	80.02	Bars, rods, angles, shapes and sections of tin alloys, not worked, or decorated but not further worked and alloy wire, not being goods falling within the preceding item	(A): 20%
1626	80.02	Wire of unalloyed tin................	Free
1627	80.02	Goods not being goods falling within a preceding item	(A): 22%
1628	80.03	Goods of tin alloys, whether or not cut to non-rectangular shape, not worked, or decorated but not further worked	(M): 20%
1629	80.03	Goods not being goods falling within the preceding item	(M): 22%
1630	80.04.1	Foil, not printed or embossed...........	Free
1631	80.05	Metal-cased metal pipes and tubes, not worked, or decorated but not further worked	Free
1632	80.06	Collapsible tubes...................	22½%
1633	80.06	Smoking requisites and parts therefor.....	20%
1634	80.06	Furniture and parts therefor not being goods falling within the preceding item; stationery and parts therefor; travel goods, handbags, wallets, vanity compacts and similar goods and parts therefor	17½
1635	81.01.1	Goods to which the tariff classification specified in column 2 of this item applies	Free
1636	81.01.2	Goods to which the tariff classification specified in column 2 of this item applies	Free
1637	81.01.9	Unwrought tungsten alloys............	(B): 2½%, and $2.95 per t
1638	81.01.9	Wrought bars, rods, angles, shapes and sections; wrought plates, sheets and strip; tubes and pipes and blanks therefor; hollow bars; wire of tungsten alloys	(A): 20%

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate
1639	81.01.9	Stranded wire.....................	(A): 14%
1640	81.01.9	Goods not being goods falling within a preceding item	(A): 22%
1641	81.02.1	Goods to which the tariff classification specified in column 2 of this item applies	Free
1642	81.02.9	Wire...........................	Free
1643	81.02.9	Goods not being goods falling within the preceding item	(A): 22%
1644	81.03	Unwrought unalloyed tantalum; waste and scrap; powders and flake; unalloyed tantalum wire; woven wire having not less than 48 holes to the centimetre measured along the warp and having not less than 48 holes to the centimetre measured along the weft	Free
1645	81.03	Unwrought tantalum alloys............	(B): 2½%, and $2.95 per t
1646	81.03	Wrought bars, rods, angles, shapes and sections; wrought plates, sheets and strip; tubes and pipes and blanks therefor; hollow bars; tantalum alloy wire	(A): 20%
1647	81.03	Goods not being goods falling within a preceding item	(A): 22%
1648	81.04.1	Goods to which the tariff classification specified in column 2 of this item applies	Free
1649	81.04.2	Goods to which the tariff classification specified in column 2 of this item applies	Free
1650	81.04.3	Soldering alloys...................	(A): 20%
1651	81.04.3	Goods not being soldering alloys........	(B): 2½%, and $2.95 per t
1652	81.04.4	Wire of unalloyed base metal...........	Free
1653	81.04.4	Goods not being goods falling within the preceding item	(A): 20%
1654	81.04.5	Goods to which the tariff classification specified in column 2 of this item applies	(A): 16%
1655	81.04.6	Goods to which the tariff classification specified in column 2 of this item applies	(A): 14%
1656	81.04.7	Goods to which the tariff classification specified in column 2 of this item applies	(A): 22%
1657	82.01.1	Axes, hatchets, adzes, mattocks.........	(A): 22%
1658	82.01.1	Long handled pruning shears of a kind having one blade that cuts against an anvil	(D): 20%

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate
1659	82.01.1	Spades, shovels....................	(D): 22%
1660	82.01.1	Goods, other than picks, not being goods falling within a preceding item	25%
1661	82.01.2	Turf edgers and the like..............	(A): 20%
1662	82.01.2	Forks...........................	(D): 20%
1663	82.01.2	Hoes and rakes....................	(M): 20%
1664	82.01.9	Goods not being matchets and hedge knives.	Free
1665	82.02.1	Goods other than frame saws (tubular metal “bushman” pattern)	(A): 18%
1666	82.03.1	Goods to which the tariff classification specified in column 2 of this item applies	Free
1667	82.03.2	Goods to which the tariff classification specified in column 2 of this item applies	(A): 10%
1668	82.03.3	Goods to which the tariff classification specified in column 2 of this item applies	(A): 18%
1669	82.03.4	Goods to which the tariff classification specified in column 2 of this item applies	(A): 14%
1670	82.03.9	Snips and shears, sheet metal-working.....	(A): 20%
1671	82.03.9	Goods other than sheet metal-working snips and shears	(A): 22%
1672	82.04.11	Goods to which the tariff classification specified in column 2 of this item applies	(D): 16%
1673	82.04.12	Goods to which the tariff classification specified in column 2 of this item applies	(D): 22%
1674	82.04.19	Goods to which the tariff classification specified in column 2 of this item applies	(A): 22%
1675	82.04.21	Goods to which the tariff classification specified in column 2 of this item applies	Free
1676	82.04.22	Goods to which the tariff classification specified in column 2 of this item applies	(A): 18%
1677	82.04.231	Goods to which the tariff classification specified in column 2 of this item applies	(A): 14%
1678	82.04.239	Goods to which the tariff classification specified in column 2 of this item applies	Free
1679	82.04.24	Goods to which the tariff classification specified in column 2 of this item applies	(A): 22%
1680	82.04.311	Goods to which the tariff classification specified in column 2 of this item applies	Free
1681	82.04.319	Goods to which the tariff classification specified in column 2 of this item applies	(A): 22%

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate
1682	82.04.32	Goods to which the tariff classification specified in column 2 of this item applies	(A): 18%
1683	82.04.33	Goods to which the tariff classification specified in column 2 of this item applies	(A): 24%
1684	82.04.34	Goods to which the tariff classification specified in column 2 of this item applies	(A): 14%
1685	82.04.431	Goods to which the tariff classification specified in column 2 of this item applies	(A): 20%
1686	82.04.432	Goods to which the tariff classification specified in column 2 of this item applies	Free
1687	82.04.44	Goods to which the tariff classification specified in column 2 of this item applies	Free
1688	82 04.91	Goods to which the tariff classification specified in column 2 of this item applies	(A): 10%
1689	82.04.92	Knife sharpening steels...............	Free
1690	82.04.94	Goods to which the tariff classification specified in column 2 of this item applies	22½%
1691	82.04.95	Goods to which the tariff classification specified in column 2 of this item applies	(A): 14%
1692	82.04.99	Curd knives......................	Free
1693	82.04.99	Goods, other than— (a) curd knives; (b) beekeepers’ tools; (c) chisels; (d) grease guns; (e) oil cans; (f) screwdrivers; (g) whaling tools; (h) wire strainers; (i) buttonhooks; or (j) fireside tools and other domestic or household articles	(A): 22%
1694	82.05.1	Goods to which the tariff classification specified in column 2 of this item applies	(A): 10%
1695	82.05.2	Goods to which the tariff classification specified in column 2 of this item applies	(A): 22%
1696	82.05.31	Goods to which the tariff classification specified in column 2 of this item applies	(A): 22%
1697	82.05.39	Goods to which the tariff classification specified in column 2 of this item applies	(A): 24%
1698	82.05.41	Goods other than rock drilling bits.......	Free
1699	82.05.42	Goods to which the tariff classification specified in column 2 of this item applies	Free

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate
1700	82.05.491	Goods to which the tariff classification specified in column 2 of this item applies	(A): 22%
1701	82.05.499	Goods other than rock drilling bits.......	(A): 14%
1702	82.05.511	Goods to which the tariff classification specified in column 2 of this item applies	Free
1703	82.05.519	Goods to which the tariff classification specified in column 2 of this item applies	Free
1704	82.05.52	Goods other than rock drilling bits.......	Free
1705	82.05.591	Goods other than rock drilling bits.......	(B): 3¾%
1706	82.05.599	Goods to which the tariff classification specified in column 2 of this item applies	(A): 22%
1707	82.05.61	Goods to which the tariff classification specified in column 2 of this item applies	Free
1708	82.05.69	Goods to which the tariff classification specified in column 2 of this item applies	(A): 22%
1709	82.05.91	Goods to which the tariff classification specified in column 2 of this item applies	$4.92 per t
1710	82.05.99	Goods to which the tariff classification specified in column 2 of this item applies	(A): 22%
1711	82.07	Goods to which the tariff classification specified in column 2 of this item applies	(A): 14%
1712	82.08.9	Churns.........................	Free
1713	82.08.9	Aluminiumware not being can openers, corers, peelers, whisks or beaters	17½%
1714	82.09.11	Goods to which the tariff classification specified in column 2 of this item applies	Free
1715	82.09.19	Goods to which the tariff classification specified in column 2 of this item applies	Free
1716	82.09.9	Goods to which the tariff classification specified in column 2 of this item applies	Free
1717	82.10.1	Goods to which the tariff classification specified in column 2 of this item applies	Free
1718	82.11.9	Goods, as follows:— (a) safety razors; (b) safety razor blades; (c) razor blade blanks; (d) parts of razors	Free
1719	82.12	Goods to which the tariff classification specified in column 2 of this item applies	Free
1720	82.13.1	Goods to which the tariff classification specified in column 2 of this item applies	Free

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate

1721	82.13.2	Goods to which the tariff classification specified in column 2 of this item applies	Free
1722	82.13.9	Goods not being cutting plates of a kind ordinarily used in vibratory clippers for human hair	Free
1723	82.14	Goods to which the tariff classification specified in column 2 of this item applies	Free
1724	82.15	Handles for goods of a kind that fall within an item in this Part	Free
1725	83.01.9	Keys wholly of malleable cast iron.......	(A): 14%, or, if higher, $0.016 per kg
1726	83.01.9	Keys not being goods falling within the preceding item	(A): 22%
1727	83.02.42	Goods to which the tariff classification specified in column 2 of this item applies	Free
1728	83.04	Cabinets and trays for storing microscope slides	Free
1729	83.05.9	Goods to which the tariff classification specified in column 2 of this item applies	22½%
1730	83.06	Statuary figures; figures of a kind ordinarily used as ornaments in the household	12½%
1731	83.07.2	Goods to which the tariff classification specified in column 2 of this item applies	Free
1732	83.07.9	Goods, as follows:— (a) lamps and parts therefor, of a kind specially designed for use in lighthouses or as harbour or airport beacons; (b) lamps specially designed for use in photographic printing; (c) ship and aircraft navigation lamps	Free
1733	83.08	Goods to which the tariff classification specified in column 2 of this item applies	Free
1734	83.09.1	Hooks and eyes for apparel, mounted on textile material	(A): 12%
1735	83.09.2	Goods to which the tariff classification specified in column 2 of this item applies	Free
1736	83.09.3	Goods to which the tariff classification specified in column 2 of this item applies	(A): 24%, less $0.004 per kg
1737	83.09.4	Goods to which the tariff classification specified in column 2 of this item applies	(A): 14%
1738	83.09.9	Hooks, eyes, eyelets and the like........	(A): 16%
1739	83.10	Beads of a kind used in imitation jewellery..	5%
1740	83.13.9	Bungs for drums...................	(A): 18%

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate
1741	84.01	Forged seamless steel headers, staggered or stepped or staggered and stepped; forged seamless steel mud drums; forged steel cross boxes for riveting to drums; forged steel rear cross pipes for double or triple drum boilers; forged steel impressed (that is to say, stepped) tube plates for drums; forged seamless steel boxes for water walls	Free
1742	84.01	Tubes.............................	10%
1743	84.02	Economisers, flue-heated................	Free
1744	84.03	Producer gas and water gas generators........	(A): 14%
1745	84.03	Goods other than producer gas and water gas generators	(A): 22%
1746	84.06.1	Goods to which the tariff classification specified in column 2 of this item applies	In respect of a component specified in paragraph (a) or (d) of note 6 to Chapter 84 in the First Schedule— (A): 36%; in respect of a component specified in paragraph (b), (c), (e) or (f) of note 6 to Chapter 84 in the First Schedule—the rate of duty set out in column 4 in the tariff classification in the First Schedule that would apply to the component if it were imported separately; in respect of the remainder of the goods— the rate of duty set out in column 4 in the tariff classification in the First Schedule that applies to the goods
1747	84.06.2	Valves, piston pins and piston rings for aircraft engines	(F): 18%
1748	84.06.2	Valves and piston pins for engines (not being outboard engines) of a kind designed for use solely or principally in ships, boats or similar vessels	(G): 13½%
1749	84.06.2	Valves and piston pins for engines other than— (a) aircraft engines; (b) vehicle engines; or (c) engines (not being outboard engines) of a kind designed for use solely or principally in ships, boats or similar vessels	(D): 18%
1750	84.06.31	Carburettors and parts therefor for aircraft engines	(F): 20%
1751	84.06.39	Fuel injection equipment and parts therefor for compression ignition engines other than vehicle engines	Free

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate
1752	84.06.72	Parts (other than pistons, cylinder sleeves, mufflers or governors) of a kind suitable for use with engines (not being outboard engines) of a kind designed for use solely or principally in ships, boats or similar vessels	(G): 15%
1753	84.06.72	Parts (other than pistons, cylinder sleeves, mufflers or governors) of a kind suitable for use with engines other than— (a) vehicle engines; or (b) engines (not being outboard engines) of a kind designed for use solely or principally in ships, boats or similar vessels	(D): 20%
1754	84.06.91	Aircraft engines......................	(F): 20%, less 2% for each 0.746 kW, if any, by which the power of the machine exceeds 45kW
1755	84.06.91	Engines of a kind designed for use solely or principally in ships, boats or similar vessels	(G): 15%, less 1½% for each 0.746 kW, if any, by which the power of the machine exceeds 45 kW
1756	84.06.92	Parts of a kind suitable for use with aircraft engines	The rate of duty set out in this column in the item in this Part that would apply to the goods if the goods were the lowest powered engine with which the goods are suitable for use; or, if lower, (F): four-fifths of the rate of duty set out in column 4 in the tariff classification in the First Schedule that would apply to the goods if the goods were the lowest powered engine with which the goods are suitable for use
1757	84.06.92	Parts (other than pistons, cylinder sleeves, mufflers or governors) of a kind suitable for use with engines (not being outboard engines) of a kind designed for use solely or principally in ships, boats or similar vessels	The rate of duty set out in this column in the item in this Part that would apply to the goods if the goods were the lowest powered engine with which the goods are suitable for use; or, if lower, (G): three-quarters of the rate of duty set out in column 4 in the tariff classification in the First Schedule that would apply to the goods if the goods were the lowest powered engine with which the goods are suitable for use

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate
1758	84.06.92	Parts (other than pistons, cylinder sleeves, mufflers or governors) of a kind suitable for use with engines other than— (a) aircraft engines; (b) vehicle engines; or (c) engines (not being outboard engines) of a kind designed for use solely or principally in ships, boats or similar vessels	The rate of duty set out in this column in the item in this Part that would apply to the goods if the goods were the lowest powered engine with which the goods are suitable for use; or, if lower, (D): four-fifths of the rate of duty set out in column 4 in the tariff classification in the First Schedule that would apply to the goods if the goods were the lowest powered engine with which the goods are suitable for use
1759	84.07.11	Goods to which the tariff classification specified in column 2 of this item applies	Free
1760	84.07.12	Goods to which the tariff classification specified in column 2 of this item applies	(A): 24%
1761	84.07.9	Goods to which the tariff classification specified in column 2 of this item applies	(A): 22%
1762	84.08.9	Wind engines.....................	17½%
1763	84.08.9	Gas turbine engines; jet engines for use in aircraft	(A): 22%
1764	84.08.9	Marine jet propulsion units............	Free
1765	84.10.4	Goods to which the tariff classification specified in column 2 of this item applies	17½%
1766	84.10.99	Pumps for raising or distributing liquids....	17½%
1767	84.11.3	Compressors of a kind designed to use ammonia gas as the refrigerant	(A): 24%
1768	84.11.9	Vacuum pumps for use with milking machines	Free
1769	84.11.9	Vacuum pumps not being goods falling within the preceding item; reciprocating or rotary air compressors and pumps of a capacity not exceeding 50 cubic metres of free air delivered per minute, in which the prime mover is an internal combustion piston engine direct coupled to the compressor, portable	17½%
1770	84.13.9	Atomising nozzles for furnace burners using liquid fuel	10%
1771	84.13.9	Furnace burners for gas..............	17½%
1772	84.14	Rotary furnaces and quenching tanks combined, for annealing and hardening; assay furnaces	Free

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate
1773	84.14	Roasters, sintering machines, blast furnaces, bullion kettles, desilverising kettles, cupelling furnaces, retorting furnaces and refining furnaces	7½%
1774	84.15.9	Refrigerating appliances, not including parts therefor, for use as original components in the manufacture of dairy coolers of a kind to which, if imported, sub-item 84.17.2 in the First Schedule would apply	Free
1775	84.16.1	Household ironing machines...........	Free
1776	84.17.2	Goods to which the tariff classification specified in column 2 of this item applies	Free
1777	84.17.4	Gas fired water heaters...............	30%
1778	84.17.5	Counter type coffee making machines.....	Free
1779	84.17.5	Laboratory equipment, as follows:— (a) hot air, sterilising or drying ovens; (b) temperature controlled cabinets; (c) water baths; (d) water stills	(M): 22%
1780	84.17.6	Laboratory equipment, as follows:— (a) hot air, sterilising or drying ovens; (b) temperature controlled cabinets; (c) water baths; (d) water stills	(M): 14%
1781	84.17.6	Goods not being goods falling within the preceding item	30%
1782	84.17.9	Laboratory equipment, as follows:— (a) hot air, sterilising or drying ovens; (b) temperature controlled cabinets; (c) water baths; (d) water stills	(M): 22%
1783	84.17.9	Machines specially designed for use in the sugar industry	22½%
1784	84.17.9	Digesters; manure drying machines; wool drying machines	17½%
1785	84.18.2	Goods to which the tariff classification specified in column 2 of this item applies	17½%
1786	84.18.3	Centrifuges for clarifying or separating out liquids	Free
1787	84.18.3	Centrifuges, being domestic hydro-extractors, that is to say, clothes dryers	17½%
1788	84.18.3	Centrifuges, not being goods falling within a preceding item	(M): 14%
1789	84.18.99	Machinery and apparatus specially designed for use in the sugar industry	22½%
1790	84.18.99	Machinery and apparatus of a kind used for domestic purposes	20%

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate
1791	84.19.1	Machines other than butter packing or wrapping machines	Free
1792	84.19.9	Bagging, weighing and sewing machines, combined	(A): 14%
1793	84.19.9	Dish washing machines, non-domestic and parts therefor	(M): 14%
1794	84.19.9	Goods, as follows:— (a) dish washing machines, not falling within the preceding item; (b) machinery for washing bottles or other containers	17½%
1795	84.19.9	Volumetric filling machines..............	Free
1796	84.19.9	Goods not being goods falling within a preceding item and not being machinery for aerating beverages	(A): 22%
1797	84.20.1	Goods to which the tariff classification specified in column 2 of this item applies	To and including 31 December, 1973—7%; From and including 1 January, 1974, to and including 31 December, 1975—3½%; From and including 1 January, 1976—Free
1798	84.20.2	Goods, that are— (a) machines, as follows:— (i) automatic or continuous weighing machines; (ii) checkweighers; (iii) weighing and counting scales; or (b) weighing machine weights of all kinds	Free
1799	84.20.2	Machines other than machines falling within the preceding item	To and including 31 December, 1973—7%; From and including 1 January, 1974, to and including 31 December, 1975—31%; From and including 1 January, 1976—Free
1800	84.20.9	Machines, as follows:— (a) balances, sensitive to 500 milligrams or better; (b) weighing and counting scales	Free
1801	84.20.9	Machines not falling within the preceding item ...	To and including 31 December, 1973—7%; From and including 1 January, 1974, to and including 31 December, 1975—31%; From and including 1 January, 1976—Free
1802	84.21.2	Steam or sand blasting machines and similar jet projecting machines	(M): 22%

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate
1803	84.22.11	Track-laying types.....................	In respect of a component specified in paragraph (a), (b) or (e) of note 8 to Chapter 84 in the First Schedule—the rate of duty set out in this column in the item that would apply to the component if it were imported separately; in respect of the remainder of the goods—the rate of duty set out in column 4 in the tariff classification in the First Schedule that applies to the goods
1804	84.22.11	Goods not being track-laying types..........	In respect of a component specified in paragraph (a), (b) or (c) of note 8 to Chapter 84 in the First Schedule—the rate of duty set out in this column in the item that would apply to the component if it were imported separately; in respect of a component specified in paragraph (c), (d) or (f) of note 8 to Chapter 84 in the First Schedule—the rate of duty set out in column 4 in the tariff classification in the First Schedule that would apply to the component if it were imported separately; in respect of the remainder of the goods—the rate of duty set out in column 4 in the tariff classification in the First Schedule that applies to the goods
1805	84.22.19	Goods to which the tariff classification specified in column 2 of this item applies	In respect of a component specified in paragraph (a), (b) or (e) of note 8 to Chapter 84 in the First Schedule—the rate of duty set out in this column in the item that would apply to the component if it were imported separately; in respect of a component specified in paragraph (c) or (d) of note 8 to Chapter 84 in the First

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate

			Schedule—the rate of duty set out in column 4 in the tariff classification in the First Schedule that would apply to the component if it were imported separately; in respect of the remainder of the goods—the rate of duty set out in column 4 in the tariff classification in the First Schedule that applies to the goods
1806	84.22.391	Goods to which the tariff classification specified in column 2 of this item applies	17½%
1807	84.22.399	Tower cranes.........................	(F): 14%

1808	84.22.399	Goods other than tower cranes.............	17½%
1809	84.22.41	Goods to which the tariff classification specified in column 2 of this item applies	10%
1810	84.22.42	Goods to which the tariff classification specified in column 2 of this item applies	10%
1811	84.22.49	Goods to which the tariff classification specified in column 2 of this item applies	10%
1812	84.22.5	Coal conveyors, ore conveyors and ore belt distributors	In respect of conveyor or elevator belting of leather or greenhide—12½%; in respect of conveyor or elevator belting of other material—25%; in respect of the remainder of the goods—7½%
1813	84.22.5	Teleferics and aerial cableways.............	In respect of cable and structural steelwork—10%; in respect of the remainder of the goods—Free
1814	84.22.6	Goods to which the tariff classification specified in column 2 of this item applies	(A): 14%
1815	84.22.92	Goods to which the tariff classification specified in column 2 of this item applies	5%
1816	84.22.99	Goods to which the tariff classification specified in column 2 of this item applies	17½%
1817	84.23.11	Track-laying types.....................	In respect of a component specified in paragraph (a), (b) or (e) of note 8 to Chapter 84 in the First Schedule—the rate of duty set out in this column in the item that would apply to the

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate
			component if it were imported separately; in respect of the remainder of the goods—the rate of duty set out in column 4 in the tariff classification in the First Schedule that applies to the goods
1818	84.23.11	Goods not being track-laying types...........	In respect of a component specified in paragraph (a), (b) or (e) of note 8 to Chapter 84 in the First Schedule—the rate of duty set out in this column in the item that would apply to the component if it were imported separately; in respect of a component specified in paragraph (c), (d) or (f) of note 8 to Chapter 84 in the First Schedule—the rate of duty set out in column 4 in the tariff classification in the First Schedule that would apply to the component if it were imported separately; in respect of the remainder of the goods—the rate of duty set out in column 4 in the tariff classification in the First Schedule that applies to the goods
1819	84.23.19	Goods to which the tariff classification specified in column 2 of this item applies	In respect of a component specified in paragraph (a), (b) or (e) of note 8 to Chapter 84 in the First Schedule—the rate of duty set out in this column in the item that would apply to the component if it were imported separately; in respect of a component specified in paragraph (c) or (d) of note 8 to Chapter 84 in the First Schedule—the rate of duty set out in column 4 in the tariff classification in the First Schedule that would apply to the component if it were

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rale
			imported separately; in respect of the remainder of the goods—the rate of duty set out in column 4 in the tariff classification in the First Schedule that applies to the goods
1820	84.23.21	Goods to which the tariff classification specified in column 2 of this item applies	10%
1821	84.23.22	Goods to which the tariff classification specified in column 2 of this item applies	10%
1822	84.23.29	Goods to which the tariff classification specified in column 2 of this item applies	10%
1823	84.23.31	Goods to which the tariff classification specified in column 2 of this item applies	In respect of a component specified in paragraph (a), (b), (d), (e) or (f) of note 9 to Chapter 84 in the First Schedule—10%; in respect of a component specified in paragraph (c) of note 9 to Chapter 84 in the First Schedule—the rate of duty set out in column 4 in the tariff classification in the First Schedule that would apply to the component if it were imported separately; in respect of the remainder of the goods—10%, less 1% for each tonne, if any, by which the working weight of the machine exceeds 50 t
1824	84.23.39	Dredging and excavating machines; scoops; scrapers, not being road graders; ditching machines	10%
1825	84.23.4	Goods to which the tariff classification specified in column 2 of this item applies	(A): 14%
1826	84.23.91	Goods to which the tariff classification specified in column 2 of this item applies	Free
1827	84.24.11	Goods to which the tariff classification specified in column 2 of this item applies	In respect of a component specified in note 10 to Chapter 84 in the First Schedule—the rate of duty set out in column 4 in the tariff classification in the First Schedule that would apply to the

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate
			component if it were imported separately; in respect of the remainder of the goods—(F): 16%
1828	84.24.19	Goods to which the tariff classification specified in column 2 of this item applies	Free
1829	84.24.2	Goods to which the tariff classification specified in column 2 of this item applies	(F): 16%
1830	84.24.9	Goods to which the tariff classification specified in column 2 of this item applies	Free
1831	84.25.1	Roller driven lawnmowers.............	20%
1832	84.25.3	Lawnmowers, and parts therefor, of the cylinder or reel type, not being goods having a mechanical driving unit, or a part for a mechanical driving unit incorporated therein	(G): 22½%
1833	84.25.4	Goods to which the tariff classification specified in column 2 of this item applies	Free
1834	84.25.9	Goods to which the tariff classification specified in column 2 of this item applies	Free
1835	84.26	Milking machines; butter pounders; butter workers; curd-agitators; curdmills; curd-mixers; churns; cheese presses	Free
1836	84.26	Jacketed vats or jacketed tanks, lined or unlined; enamelled vats or tanks, not jacketed	(A): 12%
1837	84.26	Goods not being goods falling within a preceding item	(A): 22%
1838	84.27.1	Goods to which the tariff classification specified in column 2 of this item applies	5%
1839	84.28	Honeycomb uncapping machines.........	To and including 30 June, 1976—10%; From and including 1 July, 1976, to and including 30 June, 1978—5½%. From and including 1 July, 1978—Free
1840	84.28	Goods not being bee-keeping machinery, poultry-keeping machinery, incubators or brooders	Free
1841	84.30.9	Machinery specially designed for use in the sugar industry	22½%
1842	84.31.1	Goods to which the tariff classification specified in column 2 of this item applies	Free
1843	84.31.9	Goods to which the tariff classification specified in column 2 of this item applies	(A): 22%
1844	84.32.1	Goods to which the tariff classification specified in column 2 of this item applies	Free

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate
1845	84.32.9	Goods to which the tariff classification specified in column 2 of this item applies	(A): 22%
1846	84.33.1	Goods to which the tariff classification specified in column 2 of this item applies	Free
1847	84.33.9	Goods to which the tariff classification specified in column 2 of this item applies	(A): 22%
1848	84.34.1	Goods to which the tariff classification specified in column 2 of this item applies	Free
1849	84.34.2	Goods other than photo-mechanical process plates of a kind used for photo-engraving or photolithography	Free
1850	84.34.4	Wood type.......................	(A): 18%
1851	84.34.4	Printing type, printing blocks, plates and cylinders, other than half tone or line blocks	(A): 12%
1852	84.34.4	Goods not being goods falling within a preceding item	22½%
1853	84.34.9	Goods to which the tariff classification specified in column 2 of this item applies	(A): 22%
1854	84.35.1	Goods to which the tariff classification specified in column 2 of this item applies	Free
1855	84.35.2	Goods to which the tariff classification specified in column 2 of this item applies	Free
1856	84.35.91	Goods to which the tariff classification specified in column 2 of this item applies	Free
1857	84.35.99	Goods to which the tariff classification specified in column 2 of this item applies	(A): 22%
1858	84.36.1	Goods to which the tariff classification specified in column 2 of this item applies	Free
1859	84.36.2	Wool scouring machines..............	17½%
1860	84.36.2	Wool washing machines..............	(A): 14%
1861	84.36.9	Goods to which the tariff classification specified in column 2 of this item applies	(A): 22%
1862	84.37.1	Goods to which the tariff classification specified in column 2 of this item applies	In respect of any healds (other than metal healds) and reeds—(A): 22%; in respect of the remainder of the goods—Free
1863	84.37.2	Goods to which the tariff classification specified in column 2 of this item applies	(B): 3¾%
1864	84.37.9	Goods to which the tariff classification specified in column 2 of this item applies	(A): 22%
1865	84.38.1	Card clothing; needles................	Free

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate

1866	84.38.9	Extruding nipples, spinnerets and the like for machines for extruding man-made textiles	(A): 22%
1867	84.38.9	Aluminium heald frames..............	12½%
1868	84.39	Interlacing, pricking or needling machines; felt hat making machines	Free
1869	84.39	Hat making blocks of aluminium.........	(A): 10%
1870	84.39	Goods not being goods falling within a preceding item	(A): 22%
1871	84.40.1	Shirt folding machines................	Free
1872	84.40.1	Engraved or etched plates or blocks for machines of a kind used for printing and repetitive design, repetitive words or overall colour on textiles, leather, wallpaper, wrapping paper, linoleum or other materials	17½%
1873	84.40.2	Wringers and mangles................	17½%
1874	84.40.2	Manually operated washing machines......	10%
1875	84.40.2	Washing machinery not being goods falling within a preceding item	17½%
1876	84.40.4	Goods to which the tariff classification specified in column 2 of this item applies	17½%
1877	84.40.6	Goods to which the tariff classification specified in column 2 of this item applies	(H): 22%
1878	84.40.9	Machines and appliances, as follows:— (a) collar brushing machines; (b) collar starching machines; (c) collar turners (hot tube type); (d) drying cabinets; (e) drying tumblers; (f) shaking-out tumblers; (g) sleeve formers; (h) spotting tables; (i) steam boards	22½%
1879	84.41.9	Furniture of a kind used solely or principally with sewing machines of a kind falling within sub-item 84.41.1 in the First Schedule	(A): 18%
1880	84.41.9	Goods not being goods falling within the preceding item	Free
1881	84.42.1	Goods to which the tariff classification specified in column 2 of this item applies	Free
1882	84.42.9	Goods to which the tariff classification specified in column 2 of this item applies	(A): 22%
1883	84.43.1	Pressure casting machines, having a clamping capacity of not less than 70 tonnes and not more than 1220 tonnes	17½%
1884	84.43.1	Goods not being goods falling within the preceding item	Free

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate

1885	84.43.9	Centrifugal casting machines...........	Free
1886	84.43.9	Converters and ladles................	7½%
1887	84.45.211	Band sawing machines...............	(F): 22%
1888	84.45.229	Broaching machines................	Free
1889	84.45.41	Goods to which the tariff classification specified in column 2 of this item applies	Free
1890	84.45.42	Riveting machines, pneumatic, other than the following:— (a) reciprocating or rotary and reciprocating, having a capacity limited to cold mild steel rivets, not exceeding 14.29 millimetres diameter; (b) single shot or rotary spinning, having a stroke not exceeding 50.8 millimetres	Free
1891	84.45.49	Wire drawing machines..............	Free
1892	84.46.1	Goods to which the tariff classification specified in column 2 of this item applies	Free
1893	84.46.9	Goods to which the tariff classification specified in column 2 of this item applies	(A): 22%
1894	84.48.11	Goods to which the tariff classification specified in column 2 of this item applies	Free
1893	84.48.121	Goods to which the tariff classification specified in column 2 of this item applies	(A): 16%
1896	84.48.129	Goods to which the tariff classification specified in column 2 of this item applies	Free
1897	84.48.19	Goods to which the tariff classification specified in column 2 of this item applies	(A): 22%
1898	84.48.2	Goods to which the tariff classification specified in column 2 of this item applies	Free
1899	84.48.3	Goods to which the tariff classification specified in column 2 of this item applies	(A): 22%
1900	84.48.91	Goods to which the tariff classification specified in column 2 of this item applies	Free
1901	84.48.991	Goods to which the tariff classification specified in column 2 of this item applies	Free
1902	84.48.999	Goods to which the tariff classification specified in column 2 of this item applies	(A): 22%
1903	84.49.19	Chain saws......................	Free
1904	84.49.2	Chain saws......................	Free
1905	84.49.31	Goods to which the tariff classification specified in column 2 of this item applies	(A): 14%
1906	84.49.39	Goods to which the tariff classification specified in column 2 of this item applies	(A): 14%, less 0.05% for each $1 by which the value of the machine exceeds $272

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate

1907	84.50	Goods to which the tariff classification specified in column 2 of this item applies	30%
1908	84.51	Goods to which the tariff classification specified in column 2 of this item applies	Free
1909	84.52	Ticket-issuing and similar machines not including machines that print tickets	(A): 22%
1910	84.52	Goods not being goods falling within the preceding item	Free
1911	84.53.1	Goods to which the tariff classification specified in column 2 of this item applies	The rate of duty set out in this column in the item in this Part that would apply to the goods if they were for use otherwise than with automatic data processing machines or if no item in this Part would apply to the goods, the rate of duty set out in column 4 in the tariff classification in the First Schedule that applies to the goods
1912	84.53.9	Goods to which the tariff classification specified in column 2 of this item applies	Free
1913	84.54.1	Perforating machines................	Free
1914	84.54.3	Stapling machines..................	(D): 14%
1915	84.54.3	Goods not being goods falling within the preceding item	22½%
1916	84.54.9	Cash registers.....................	(A): 22%
1917	84.55.9	Parts and accessories of a kind used solely or principally with stapling machines, destapling machines, punches of a kind used for punching marginal holes in stationery	22½%
1918	84.56.2	Machinery specially designed for use in the mining and metallurgical industries	7½%
1919	84.56.2	Concrete mixers and crushing machines	17½%
1920	84.56.9	Goods, as follows:— (a) core blowing machines, air operated; (b) foundry moulding machines; (c) sand slinger machines of a kind commonly used in foundries	Free
1921	84.56.9	Goods, as follows:— (a) machinery specially designed for use in the mining and metallurgical industries; (b) wedged wire screens and sieves	7½%
1922	84.57	Goods to which the tariff classification specified in column 2 of this item applies	(A): 22%
1923	84.59.2	Churns..........................	Free

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate
1924	84.59.5	Vacuum cleaners designed for wet and dry suction cleaning	Free
1925	84.59.6	Marine stern drive transmission units......	(D): 22%
1926	84.59.6	Sound signalling apparatus other than apparatus of a kind commonly used with vehicles of a kind falling within sub-item 87.01.1, 87.02.1 or 87.03.9 in the First Schedule	Free
1927	84.59.9	Plastic injection and blow moulding machines..	(M): 22%
1928	84.59.9	Wool presses; fibre presses.............	Free
1929	84.59.9	Machines and mechanical appliances, as follows:— (a) floor polishers and scrubbers, combined; (b) fluid energy grinding mills	(D): 22%
1930	84.60	Goods to which the tariff classification specified in column 2 of this item applies	Free
1931	84.61.1	Pneumatically operated control valves......	27½%
1932	84.61.2	Safety controls of a kind used solely or principally with gas cooking appliances	17½%
1933	84.61.2	Valves of a kind commonly used with pneumatic tyres and tubes	Free
1934	84.61.91	Goods to which the tariff classification specified in column 2 of this item applies	27½%
1935	84.61.99	Petrol dispensing nozzles, automatic shut-off type	(M): 22%
1936	84.61.99	Goods not being goods falling within the preceding item	27½%
1937	84.62.1	Goods to which the tariff classification specified in column 2 of this item applies	(A): 14%
1938	84.62.2	Goods to which the tariff classification specified in column 2 of this item applies	(A): 22%
1939	84.62.3	Goods to which the tariff classification specified in column 2 of this item applies	Free
1940	84.62.4	Goods to which the tariff classification specified in column 2 of this item applies	Free
1941	84.62.9	Goods to which the tariff classification specified in column 2 of this item applies	Free
1942	84.63.5	Goods to which the tariff classification specified in column 2 of this item applies	17½%
1943	84.63.6	Goods to which the tariff classification specified in column 2 of this item applies	(A): 22%
1944	84.63.7	Goods to which the tariff classification specified in column 2 of this item applies	(A): 22%
1945	84.63.81	Goods to which the tariff classification specified in column 2 of this item applies	17½%

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate
1946	84.63.91	Goods to which the tariff classification specified in column 2 of this item applies	Free
1947	84.63.99	Metal parts for machines (other than lawnmowers) of a kind to which item 84.25 in the First Schedule applies	Free
1948	84.63.99	Goods not being goods falling within the preceding item	17½%
1949	85.01.11	Goods to which the tariff classification specified in column 2 of this item applies	Free
1950	85.01.12	Goods other than motors of a power less than 0.746 kilowatt	(A): 22%
1951	85.01.14	Alternating current motors having a power of 0.746 kilowatt or more but not exceeding 410 kilowatts	(A): 22%
1952	85.01.14	Goods not being goods falling within the preceding item	(A): 22%, less 0.28% for each kW by which the power rating of the machine exceeds 410 kW
1953	85.01.19	Goods to which the tariff classification specified in column 2 of this item applies	Free
1954	85.01.291	Goods to which the tariff classification specified in column 2 of this item applies	22½%
1955	85.01.293	Goods to which the tariff classification specified in column 2 of this item applies	25%
1956	85.01.299	Constant current transformers, of a kind used in the series system of street lighting	10%
1957	85.01.31	Goods other than battery chargers.........	(A): 18%, less 0.18% for each kW, if any, by which the power rating of the machine exceeds 100 kW
1958	85.01.32	Goods to which the tariff classification specified in column 2 of this item applies	Free
1959	85.01.33	Goods to which the tariff classification specified in column 2 of this item applies	(A): 22%, or, if higher, $1.20 each
1960	85.01.41	Goods to which the tariff classification specified in column 2 of this item applies	Free
1961	85.01.49	Goods of a kind suitable for use or generally similar to those used in radio and television transmitters or receivers or audio amplifiers	(A): 22%
1962	85.01.49	Goods not being goods falling within the preceding item	(A): 18%
1963	85.01.9	Goods to which the tariff classification specified in column 2 of this item applies	(A): 14%
1964	85.02.1	Telephone and telegraph appliances.......	(A): 18%

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate
1965	85.02.1	Goods not being goods falling within the preceding item	(A): 14%
1966	85.02.2	Goods to which the tariff classification specified in column 2 of this item applies	Free
1967	85.02.9	Goods to which the tariff classification specified in column 2 of this item applies	(A): 22%
1968	85.03.1	Goods to which the tariff classification specified in column 2 of this item applies	Free
1969	85.04.5	Parts of wood....................	22½%
1970	85.05.2	Goods other than of a kind commonly used as concrete vibrators or for drilling and not being cloth cutting tools	Free
1971	85.05.9	Cloth cutting tools.................	(D): 18%
1972	85.05.9	Goods other than of a kind commonly used as concrete vibrators or for drilling and not being cloth cutting tools	(A): 16%
1973	85.06.1	Goods to which the tariff classification specified in column 2 of this item applies	10%
1974	85.06.2	Knife sharpeners..................	5%
1975	85.07.9	Sheepshearing clippers..............	Free
1976	85.08.39	Goods other than 6 volt or 12 volt rating..	Free
1977	85.08.49	Parts for high tension ignition coils......	17½%
1978	85.08.51	Generators and distributors...........	(A): 36%
1979	85.08.52	Generators......................	(A): 22%
1980	85.08.53	Goods to which the tariff classification specified in column 2 of this item applies	(A): 22%
1981	85.08.54	Goods to which the tariff classification specified in column 2 of this item applies	Free
1982	85.09.99	Goods to which the tariff classification specified in column 2 of this item applies	27½%
1983	85.10.91	Goods to which the tariff classification specified in column 2 of this item applies	(D): 8%, and $0.12 each
1984	85.10.99	Goods to which the tariff classification specified in column 2 of this item applies	(E): 5%
1985	85.11.2	Cupelling furnaces; retorting furnaces; refining furnaces; bullion kettles and desilverising kettles	7½%
1986	85.13.1	Goods to which the tariff classification specified in column 2 of this item applies	(A): 10%
1987	85.13.3	Telephones......................	Free

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate
1988	85.14.1	Parts..........................	27½%
1989	85.14.1	Goods not being goods falling within the preceding item	27½%, or, if higher, $0.75 each
1990	85.14.9	Audio frequency amplifiers for use otherwise than for incorporation in radio broadcast receivers, or for use otherwise than with cinematographs	(F): 22%
1991	85.14.9	Microphones and stands therefor for use otherwise than with cinematographs	(A): 22%
1992	85.14.9	Goods, as follows:— (a) audio frequency amplifiers for use with cinematographs; (b) speech trainers; (c) microphones and stands therefor for use with cinematographs; (d) loudspeakers for use with cinematographs and parts for use as original equipment in the assembly or manufacture thereof	Free
1993	85.15.1	Aerials and antennae...............	(K): 22%
1994	85.15.1	High-fidelity tuners for broadcast frequencies, as defined by by-law	(F): 22%, and $8 each
1995	85.15.4	Aerials and antennae...............	(K): 22%
1996	85.15.4	Goods, as follows:— (a) communications transceivers having a frequency range from 535 kHz to 10 MHz; (b) television translators	(F): 22%
1997	85.16.9	Equipment not being controlling apparatus	17½%
1998	85.17	Bell sets for telephones..............	12½%
1999	85.17	Goods other than bell sets, magneto bells, indicators or drops, with or without shutters, for telephones	17½%
2000	85.18.1	Parts..........................	(A): 22%
2001	85.18.1	Goods not being goods falling within the preceding item	(A): 22%, or, if higher, $0.06 each
2002	85.18.2	Goods to which the tariff classification specified in column 2 of this item applies	(A): 18%
2003	85.18.3	Parts..........................	(A): 22%
2004	85.18.3	Goods not being goods falling within the preceding item	(A): 22%, or, if higher, $0.09 per capacitor in the unit or gang
2005	85.18.9	Capacitors as used in X-ray apparatus....	Free
2006	85.18.9	Goods, as follows:— (a) capacitors of a kind used as standards or references for comparison and measuring purposes;	(A): 22%

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate
		(b) parts for variable capacitors including trimmers or padders, of capacities not exceeding 0.001 microfarad; (c) parts for variable ganged capacitors that have one capacitor in the gang of a capacity exceeding 0.0001 microfarad and not exceeding 0.001 microfarad
2007	85.18.9	Capacitors and parts therefor, not being goods falling within a preceding item	(A): 18%
2008	85.19.2	Goods, as follows:— (a) relays for the automatic protection of, or operation of, generator, transformer, converter and feeder circuits for power-stations or sub-stations or for a similar purpose; (b) relays of the induction type	Free
2009	85.19.47	Wall plugs.......................	Free
2010	85.19.47	Bell pushes......................	(A): 18%
2011	85.19.52	Volume controls for use with cinematographs.	Free
2012	85.19.6	Goods to which the tariff classification specified in column 2 of this item applies	The rate of duty set out in this column in the item in this Part that would apply to the goods if they were the highest rated goods with which they are suitable for use as an accessory, part or component, or the rate of duty set out in column 4 in the tariff classification in the First Schedule that applies to the goods
2013	85.19.9	Switchboards for use with cinematographs..	Free
2014	85.20.3	Ultra-violet and infra-red lamp bulbs or tubes.	Free
2015	85.20.4	Goods to which the tariff classification specified in column 2 of this item applies	(A): $0.16 per kg
2016	85.20.5	Mercury lamps....................	Free
2017	85.21.1	Electron guns.....................	Free
2018	85.21.2	Goods to which the tariff classification specified in column 2 of this item applies	(A): 22%
2019	85.21.3	Goods to which the tariff classification specified in column 2 of this item applies	Free
2020	85.21.4	Goods to which the tariff classification specified in column 2 of this item applies	(A): 22%
2021	85.21.5	Goods to which the tariff classification specified in column 2 of this item applies	(A): 14%
2022	85.21.9	Goods to which the tariff classification specified in column 2 of this item applies	(A): 22%, or, if higher. $0.20 each
2023	85.22.9	Electric fence controllers..............	(D): 14%

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate
2024	85.22.9	Metal detectors.....................	(F): 14%
2025	85.23.1	Goods to which the tariff classification specified in column 2 of this item applies	27½%
2026	85.23.91	Goods insulated only with lacquer or enamel.	(A): 16%
2027	85.23.92	Goods to which the tariff classification specified in column 2 of this item applies	17½%
2028	85.23.93	Wire and cable insulated only with lacquer or enamel	Free
2029	85.23.99	Wire and cable insulated only with lacquer or enamel	(B): 5%
2030	85.23.99	Weather-proof braided aerial cable, as defined by by-law	12½%
2031	85.23.99	Goods, as follows:— (a) cable and wire covered with cotton only; (b) of copper, covered with paper, cotton or paper and cotton only, whether impregnated or not	17½%
2032	85.23.99	Goods not being goods falling within a preceding item	10%
2033	85.24.1	Blocks, plates, slabs and rods...........	(F): 14%
2034	85.24.9	Welding electrodes..................	(D): 14%
2035	85.24.9	Goods, other than— (a) carbon brushes; (b) furnace electrodes; or (c) welding electrodes	(F): 14%
2036	85.25.9	Goods to which the tariff classification specified in column 2 of this item applies	17½%
2037	85.26.2	Wall plug tops.....................	22½%
2038	85.26.2	Flush plates.......................	Free
2039	85.26.9	Flush plates.......................	Free
2040	85.26.9	Goods of glass other than refractory formers for electric radiator elements, flush plates or wall plug tops	5%
2041	85.27	Tubing..........................	(A): 18%
2042	85.27	Goods not being goods falling within the preceding item	(A): 12%
2043	86.01	Goods to which the tariff classification specified in column 2 of this item applies	(K): 14%
2044	86.02.1	Goods to which the tariff classification specified in column 2 of this item applies	Free
2045	86.02.9	Goods to which the tariff classification specified in column 2 of this item applies	(K): 14%
2046	86.03	Electric rail locomotives...............	(H): 14%

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate
2047	86.03	Goods not being electric rail locomotives.......	(K): 14%
2048	86.04	Goods to which the tariff classification specified in column 2 of this item applies	(K): 18%
2049	86.05	Goods to which the tariff classification specified in column 2 of this item applies	(K): 14%
2050	86.06	Goods to which the tariff classification specified in column 2 of this item applies	(K): 18%
2051	86.07.1	Goods to which the tariff classification specified in column 2 of this item applies	Free
2052	86.07.9	Goods to which the tariff classification specified in column 2 of this item applies	(K): 14%
2053	86.08	Goods of wood........................	22½%
2054	86.09.1	Goods to which the tariff classification specified in column 2 of this item applies	(K): 18%
2055	86.09.91	Goods to which the tariff classification specified in column 2 of this item applies	Free
2056	86.09.92	Goods to which the tariff classification specified in column 2 of this item applies	(K): 14%
2057	86.09.93	Goods to which the tariff classification specified in column 2 of this item applies	(K): 18%
2058	86.09.99	Goods to which the tariff classification specified in column 2 of this item applies	(K): 22%
2059	86.10	Goods to which the tariff classification specified in column 2 of this item applies	(A): 22%
2060	87.01.11	Goods to which the tariff classification specified in column 2 of this item applies	In respect of a component specified in paragraph (k) or (n) of note 5 to Chapter 87 in the First Schedule— (A): 36%; in respect of a component specified in paragraph (o) of note 5 to Chapter 87 in the First Schedule— (H): 16%; in respect of a component specified in paragraph (p) of note 5 to Chapter 87 in the First Schedule— (A): 22%, or, if higher, $0.20 each; in respect of a component specified in paragraph (a), (b), (c), (d), (e), (f), (g), (h), (i), (j), (l) or (m) of note 5 to Chapter 87 in the First Schedule—the rate of duty set out in column 4 in the

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate
			tariff classification in the First Schedule that would apply to the component if it were imported separately; in respect of the remainder of the goods—the rate of duty set out in column 4 in the tariff classification in the First Schedule that applies to the goods
2061	87.01.2	Goods to which the tariff classification specified in column 2 of this item applies	In respect of a component specified in paragraph (a), (d) or (e) of note 6 to Chapter 87 in the First Schedule—the rate of duty set out in this column in the item that would apply to the component if it were imported separately; in respect of a component specified in paragraph (b) or (c) of note 6 to Chapter 87 in the First Schedule—the rate of duty set out in column 4 in the tariff classification in the First Schedule that would apply to the component if it were imported separately; in respect of the remainder of the goods—the rate of duty set out in column 4 in the tariff classification in the First Schedule that applies to the goods
2062	87.01.3	Goods to which the tariff classification specified in column 2 of this item applies	In respect of a component specified in paragraph (a) of note 7 to Chapter 87 in the First Schedule—(A): 6%, or, if higher, $0.08 per kg; in respect of a component specified in paragraph (b) of note 7 to Chapter 87 in the First Schedule—(A): 18%, or, if higher, $0.008 per kg; in respect of the remainder of the goods—(A): 16%

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate
2063	87.01.9	Goods to which the tariff classification specified in column 2 of this item applies	In respect of a component specified in paragraph (a), (d) or (e) of note 6 to Chapter 87 in the First Schedule—the rate of duty set out in this column in the item that would apply to the component if it were imported separately; in respect of a component specified in paragraph (b) or (c) of note 6 to Chapter 87 in the First Schedule—the rate of duty set out in column 4 in the tariff classification in the First Schedule that would apply to the component if it were imported separately; in respect of the remainder of the goods—the rate of duty set out in column 4 in the tariff classification in the First Schedule that applies to the goods
2064	87.02.11	Goods to which the tariff classification specified in column 2 of this item applies	In respect of a component specified in paragraph (k) or (n) of note 5 to Chapter 87 in the First Schedule—(A): 36%; in respect of a component specified in paragraph (o) of note 5 to Chapter 87 in the First Schedule— (H): 16%; in respect of a component specified in paragraph (p) of note 5 to Chapter 87 in the First Schedule— (A): 22%, or, if higher, $0.20 each; in respect of a component specified in paragraph (a), (b), (c), (d), (e), (f), (g), (h), (i), (j), (l) or (m) of note 5 to Chapter 87 in the First Schedule—the rate of duty set out in column 4 in the tariff classification in the First Schedule that would apply to the component if it were imported separately; in respect of the remainder of the goods—

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate
			the rate of duty set out in column 4 in the tariff classification in the First Schedule that applies to the goods
2065	87.02.13	Convertible road-rail motor coaches..............	(K): 20%
2066	87.02.2	Goods to which the tariff classification specified in column 2 of this item applies	Free
2067	87.03.1	Air-cushion vehicles........................	Free
2068	87.03.91	Goods to which the tariff classification specified in column 2 of this item applies	In respect of a component specified in paragraph (k) or (n) of note 5 to Chapter 87 in the First Schedule— (A): 36%; in respect of a component specified in paragraph (o) of note 5 to Chapter 87 in the First Schedule— (H): 16%; in respect of a component specified in paragraph (p) of note 5 to Chapter 87 in the First Schedule— (A): 22%, or, if higher, $0.20 each; in respect of a component specified in paragraph (a), (b), (c), (d), (e), (f), (g), (h), (i), (j), (l) or (m) of note 5 to Chapter 87 in the First Schedule—the rate of duty set out in column 4 in the tariff classification in the First Schedule that would apply to the component if it were imported separately; in respect of the remainder of the goods— the rate of duty set out in column 4 in the tariff classification in the First Schedule that applies to the goods
2069	87.04.9	Goods to which the tariff classification specified in column 2 of this item applies	In respect of a component specified in paragraph (k) or (n) of note 5 to Chapter 87 in the First Schedule— (A): 36%; in respect of a component specified in paragraph (o) of note 5 to Chapter 87 in the First Schedule— (H): 16%; in respect of a component specified in paragraph (p) of note 5 to Chapter 87

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate
			in the First Schedule—(A): 22%, or, if higher, $0.20 each; in respect of a component specified in paragraph (a), (b), (c), (d), (e), (f), (g), (h), (i), (j), (l) or (m) of note 5 to Chapter 87 in the First Schedule— the rate of duty set out in column 4 in the tariff classification in the First Schedule that would apply to the component if it were imported separately; in respect of the remainder of the goods— the rate of duty set out in column 4 in the tariff classification in the First Schedule that applies to the goods
2070	87.05	Bodies for fire-engines of a kind falling within sub-item 87.03.1 in the First Schedule	Free
2071	87.06.3	Track shoe assemblies and parts therefor.......	Free
2072	87.06.919	Parts for air-cushion vehicles...............	Free
2073	87.06.919	Goods not being goods falling within the preceding item	In respect of a component specified in paragraph (k) or (n) of note 5 to Chapter 87 in the First Schedule— (A): 36%; in respect of a component specified in paragraph (o) of note 5 to Chapter 87 in the First Schedule— (H): 16%; in respect of a component specified in paragraph (p) of note 5 to Chapter 87 in the First Schedule— (A): 22%, or, if higher, $0.20 each; in respect of a component specified in paragraph (a), (b), (c), (d), (e), (f), (g), (h), (i), (j), (k) or (m) of note 5 to Chapter 87 in the First Schedule—the rate of duty set out in column 4 in the tariff classification in the First Schedule that would apply to the component if it were

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate
			imported separately; in respect of the remainder of the goods—the rate of duty set out column 4 in the tariff classification in the First Schedule that applies to the goods
2074	87.06.999	Parts for air-cushion vehicles...............	Free
2075	87.08	Goods to which the tariff classification specified in column 2 of this item applies	(A): 20%
2076	87.12.25	Wheel rims..........................	12½%
2077	87.12.32	Saddle tops..........................	$0.079 each
2078	87.12.4	Goods, as follows:— (a) wholly or essentially of leather or rubber; (b) for motorised invalid carriages, being— (i) wheel rims; or (ii) sprocket wheels, chain wheels or chain rings, not worked, or plated, polished or enamelled but not further worked	12½%
2079	87.12.4	Goods not being goods falling within the preceding item and not being fuel tanks, exhaust boxes and silencers, and parts therefor, or frames	Free
2080	87.13.1	Carriages; wheels and parts therefor..........	17½%
2081	87.13.1	Bodies.............................	12½%
2082	87.13.1	Parts other than bodies, wheels and parts for wheels	10%
2083	87.13.2	Goods to which the tariff classification specified in column 2 of this item applies	17½%
2084	87.14.19	Goods of a kind drawn by animals...........	17½%
2085	87.14.219	Trailer axle assemblies having a rated carrying capacity of 3 tonnes or exceeding 3 tonnes	In respect of a component specified in note 9 to Chapter 87 in the First Schedule—the rate of duty set out in column 4 in the tariff classification in the First Schedule that would apply to the component if it were imported separately; in respect of the remainder of the goods—(M): 22%
2086	87.14.29	Trailer axle assemblies having a rated carrying capacity of 3 tonnes or exceeding 3 tonnes	(M): 22%
2087	87.14.29	Wheels for vehicles of a kind drawn by animals.....	17½%
2088	88.02	Goods to which the tariff classification specified in column 2 of this item applies	Free

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate
2089	88.03	Goods to which the tariff classification specified in column 2 of this item applies	(A): 22%
2090	89.01.9	Surf skis, for use by life saving clubs, as prescribed by by-law	Free
2091	89.02.9	Goods to which the tariff classification specified in column 2 of this item applies	30%
2092	89.03.9	Goods to which the tariff classification specified in column 2 of this item applies	30%
2093	90.01.1	Ophthalmic glass lenses...............	(A): 12%
2094	90.01.1	Goods not being goods falling within the preceding item	(A): 16%
2095	90.01.2	Goods to which the tariff classification specified in column 2 of this item applies	Free
2096	90.01.3	Goods to which the tariff classification specified in column 2 of this item applies	(A): 22%
2097	90.01.4	Goods to which the tariff classification specified in column 2 of this item applies	(A): 10%
2098	90.01.9	Goods to which the tariff classification specified in column 2 of this item applies	Free
2099	90.03	Goods to which the tariff classification specified in column 2 of this item applies	(F): 16%
2100	90.04	Goods, as follows:— (a) spectacles; (b) pince-nez; (c) lorgnettes; (d) sunglasses, non-powered	Free
2101	90.05	Goods other than binoculars............	Free
2102	90.07.1	Goods to which the tariff classification specified in column 2 of this item applies	Free
2103	90.07.21	Goods to which the tariff classification specified in column 2 of this item applies	Free
2104	90.07.29	Goods to which the tariff classification specified in column 2 of this item applies	Free
2105	90.07.3	Goods to which the tariff classification specified in column 2 of this item applies	(A): 22%
2106	90.07.4	Goods to which the tariff classification specified in column 2 of this item applies	Free
2107	90.08.1	Cameras other than cameras having a film width capacity of 35 millimetres	Free
2108	90.08.21	Goods to which the tariff classification specified in column 2 of this item applies	Free
2109	90.08.22	Goods to which the tariff classification specified in column 2 of this item applies	Free
2110	90.08.29	Goods to which the tariff classification specified in column 2 of this item applies	Free

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate
2111	90.09.1	Goods to which the tariff classification specified in column 2 of this item applies	Free
2112	90.09.2	Goods to which the tariff classification specified in column 2 of this item applies	Free
2113	90.09.9	Goods to which the tariff classification specified in column 2 of this item applies	Free
2114	90.10.1	Goods to which the tariff classification specified in column 2 of this item applies	Free
2115	90.10.21	Goods to which the tariff classification specified in column 2 of this item applies	Free
2116	90.10.29	Goods to which the tariff classification specified in column 2 of this item applies	(B): 5%
2117	90.10.31	Goods to which the tariff classification specified in column 2 of this item applies	Free
2118	90.10.32	Goods to which the tariff classification specified in column 2 of this item applies	(A): 12%
2119	90.10.39	Goods to which the tariff classification specified in column 2 of this item applies	(A): 12%
2120	90.10.41	Goods to which the tariff classification specified in column 2 of this item applies	Free
2121	90.10.91	Goods to which the tariff classification specified in column 2 of this item applies	(A): 24%
2122	90.10.99	Goods other than thermo-copying apparatus..	(A): 22%
2123	90.11	Goods to which the tariff classification specified in column 2 of this item applies	Free
2124	90.12.1	Goods to which the tariff classification specified in column 2 of this item applies	Free
2125	90.12.9	Goods to which the tariff classification specified in column 2 of this item applies	Free
2126	90.13.1	Goods to which the tariff classification specified in column 2 of this item applies	Free
2127	90.13.2	Goods to which the tariff classification specified in column 2 of this item applies	Free
2128	90.13.3	Slide viewers other than stereoscopic slide viewers	Free
2129	90.13.3	Stereoscopic slide viewers..............	(A): 18%
2130	90.13.4	Goods to which the tariff classification specified in column 2 of this item applies	Free
2131	90.13.9	Stereoscopes......................	(A): 10%
2132	90.13.9	Goods, other than— (a) mirrors, glass, mounted; or (b) stereoscopes	(D): 10%
2133	90.14.1	Goods to which the tariff classification specified in column 2 of this item applies	Free

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate
2134	90.14.2	Goods to which the tariff classification specified in column 2 of this item applies	(A): 18%
2135	90.14.9	Goods to which the tariff classification specified in column 2 of this item applies	Free
2136	90.15	Goods to which the tariff classification specified in column 2 of this item applies	Free
2137	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
2138	90.16.2	Goods to which the tariff classification specified in column 2 of this item applies	Free
2139	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
2140	90.16.3	Goods not being goods falling within the preceding item	(A): 14%
2141	90.16.4	Goods to which the tariff classification specified in column 2 of this item applies	Free
2142	90.16.5	Goods to which the tariff classification specified in column 2 of this item applies	(A): 14%
2143	90.16.6	Goods to which the tariff classification specified in column 2 of this item applies	(A): 16%
2144	90.16.7	Bubble levels......................	Free
2145	90.16.7	Goods not being goods falling within the preceding item	(A): 22%
2146	90.16.8	Goods to which the tariff classification specified in column 2 of this item applies	Free
2147	90.16.91	Goods to which the tariff classification specified in column 2 of this item applies	(A): 14%
2148	90.16.99	Goods to which the tariff classification specified in column 2 of this item applies	(A): 22%
2149	90.17.1	Goods to which the tariff classification specified in column 2 of this item applies	Free
2150	90.17.2	Goods to which the tariff classification specified in column 2 of this item applies	(A): 10%
2151	90.17.31	Goods to which the tariff classification specified in column 2 of this item applies	Free
2152	90.17.32	Goods to which the tariff classification specified in column 2 of this item applies	Free

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate
2153	90.17.33	Goods to which the tariff classification specified in column 2 of this item applies	Free
2154	90.17.39	Goods to which the tariff classification specified in column 2 of this item applies	Free
2155	90.17.4	Goods to which the tariff classification specified in column 2 of this item applies	Free
2156	90.17.5	Goods to which the tariff classification specified in column 2 of this item applies	(B): 5%
2157	90.17.91	Goods to which the tariff classification specified in column 2 of this item applies	Free
2158	90.17.92	Goods to which the tariff classification specified in column 2 of this item applies	Free
2159	90.17.99	Vibratory massagers.................	Free
2160	90.17.99	Goods not being goods falling within the preceding item	(A): 22%
2161	90.18.1	Goods to which the tariff classification specified in column 2 of this item applies	Free
2162	90.18.9	Goods to which the tariff classification specified in column 2 of this item applies	Free
2163	90.19.1	Hearing aids not being of a kind carried on the person	(F): 22%
2164	90.19.1	Bone plates.......................	(B): 3¾%
2165	90.19.1	Goods not being goods falling within a preceding item	Free
2166	90.19.2	Goods to which the tariff classification specified in column 2 of this item applies	(A): 10%
2167	90.19.3	Goods to which the tariff classification specified in column 2 of this item applies	Free
2168	90.20.1	Goods to which the tariff classification specified in column 2 of this item applies	Free
2169	90.20.2	Goods to which the tariff classification specified in column 2 of this item applies	In respect of a component specified in note 7 to Chapter 90 in the First Schedule—Free; in respect of the remainder of the goods—(A): 18%
2170	90.20.3	Goods to which the tariff classification specified in column 2 of this item applies	Free
217½	90.20.9	Goods to which the tariff classification specified in column 2 of this item applies	Free
2172	90.21	Goods to which the tariff classification specified in column 2 of this item applies	Free
2173	90.22	Goods to which the tariff classification specified in column 2 of this item applies	Free

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate
2174	90.23.1	Goods, wholly of glass, not being thermometers or pyrometers	(D): 16%
2175	90.23.1	Goods not being goods falling within the preceding item	(D): 14%
2176	90.23.9	Goods to which the tariff classification specified in column 2 of this item applies	Free
2177	90.26.22	Goods to which the tariff classification specified in column 2 of this item applies	17½%
2178	90.27.2	Goods to which the tariff classification specified in column 2 of this item applies	(A): 18%
2179	90.27.3	Electrical stroboscopes...............	(A): 14%
2180	90.27.3	Stroboscopes, not being goods falling within the preceding item	(A): 22%
2181	90.27.4	Goods to which the tariff classification specified in column 2 of this item applies	Free
2182	90.27.9	Goods to which the tariff classification specified in column 2 of this item applies	Free
2183	91.01.1	Goods to which the tariff classification specified in column 2 of this item applies	Free
2184	91.01.2	Goods to which the tariff classification specified in column 2 of this item applies	(D): In respect of the case—20%, or, if higher, $0.32 each; in respect of the remainder of the goods—22%
2185	91.01.9	Goods to which the tariff classification specified in column 2 of this item applies	Free
2186	91.02	Goods partly of wood................	(D): 16%
2187	91.02	Goods not being goods falling within the preceding item	Free
2188	91.03	Goods other than vehicle chronographs.....	Free
2189	91.04.1	Goods other than synchronous motor clocks..	(M): 22%
2190	91.04.9	Battery operated clocks...............	Free
2191	91.04.9	Electrically operated clocks, not being goods falling within the preceding item	(M): 14%
2192	91.04.9	Goods not being goods falling within the preceding item	(M): 16%
2193	91.05.1	Goods to which the tariff classification specified in column 2 of this item applies	Free
2194	91.05.2	Goods to which the tariff classification specified in column 2 of this item applies	Free
2195	91.05.9	Goods being of the master clock or secondary clock type	(A): 22%

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate
2196	91.05.9	Goods not being goods falling within the preceding item	(B): 5%
2197	91.06.1	Goods to which the tariff classification specified in column 2 of this item applies	(A): 18%
2198	91.06.9	Goods to which the tariff classification specified in column 2 of this item applies	Free
2199	91.07	Goods other than wrist-watch movements...	Free
2200	91.09	Wrist-watch cases and parts the values of which do not exceed $1.60 each	(D): $0.32 each
2201	91.09	Wrist-watch cases and parts for wrist-watch cases, not being goods falling with the preceding item	(D): 20%
2202	91.09	Goods not being goods falling within a preceding item	Free
2203	91.10	Goods wholly or partly of wood.........	(D): 18%
2204	91.10	Goods not being goods falling within the preceding item	(D): 22%
2205	92.01.1	Goods to which the tariff classification specified in column 2 of this item applies	(A): $8 each, or, if higher, 14%
2206	92.02.1	Goods to which the tariff classification specified in column 2 of this item applies	Free
2207	92.02.9	Goods to which the tariff classification specified in column 2 of this item applies	Free
2208	92.06.1	Drums, as follows:—Bass, bongo, side, snare and tom-tom	(D): 24%
2209	92.06.1	Goods not being goods falling within the preceding item	Free
2210	92.06.9	Goods to which the tariff classification specified in column 2 of this item applies	Free
2211	92.07.11	Goods to which the tariff classification specified in column 2 of this item applies	Free
2212	92.07.19	Goods to which the tariff classification specified in column 2 of this item applies	Free
2213	92.07.9	Goods other than electronic organs........	Free
2214	92.08.9	Mechanical singing birds..............	5%
2215	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
2216	92.10.1	Goods to which the tariff classification specified in column 2 of this item applies	(A): 14%

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate
2217	92.10.2	Goods to which the tariff classification specified in column 2 of this item applies	(A): 14%
2218	92.10.4	Goods to which the tariff classification specified in column 2 of this item applies	(A): 10%
2219	92.10.5	Goods to which the tariff classification specified in column 2 of this item applies	(A): 22%
2220	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
2221	92.10.6	Parts and accessories for drums, as follows:— (a) beaters, hand; (b) brushes; (c) drumheads of artificial plastic; (d) sticks; (e) vellum	Free
2222	92.10.6	Parts and accessories for drums not being goods falling within the preceding item	(A): 16%
2223	92.10.9	Goods to which the tariff classification specified in column 2 of this item applies	Free
2224	92.11.1	Dictating machines...................	Free
2225	92.12.9	Matrices for the production of records; prepared record blanks; recorded discs	Free
2226	92.13.1	Styli.............................	Free
2227	93.03	Goods to which the tariff classification specified in column 2 of this item applies	Free
2228	93.04.1	Goods to which the tariff classification specified in column 2 of this item applies	(D): 12%
2229	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%
2230	93.04.9	Bird scarers........................	(D): 22%
2231	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
2232	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%
2233	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%
2234	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%

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate
2235	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%
2236	93.06.2	Goods to which the tariff classification specified in column 2 of this item applies	(D): 12%
2237	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%
2238	93.06.9	Goods not being goods falling within the preceding item	Free
2239	93.07.1	Shotgun cartridges....................	Free
2240	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
2241	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
2242	93.07.9	Goods to which the tariff classification specified in column 2 of this item applies	Free
2243	94.02.1	Goods to which the tariff classification specified in column 2 of this item applies	Free
2244	94.02.2	Goods to which the tariff classification specified in column 2 of this item applies	(A): $80 each, less 32%
2245	94.02.9	Examining tables and parts therefor.........	(A): 22%
2246	94.02.9	Ophthalmic operating tables and parts therefor .	Free
2247	94.02.9	Chairs and furniture and parts therefor.......	(A): 14%
2248	94.03.9	Cabinets and trays designed for storing microscope slides	Free
2249	94.03.9	Metal bedsteads and cots................	22½%
2250	94.04.1	Goods to which the tariff classification specified in column 2 of this item applies	Free
2251	94.04.9	Sleeping bags stuffed with feathers or down...	Free
2252	95.01	Curios of aboriginal inhabitants...........	Free
2253	95.01	Statuary figures; figures of a kind ordinarily used as ornaments in the household	12½%
2254	95.02	Curios of aboriginal inhabitants; unset cameos and intaglios	Free
2255	95.02	Statuary figures; figures of a kind ordinarily used as ornaments in the household	12½%
2256	95.03	Curios of aboriginal inhabitants; unset cameos and intaglios	Free

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate
2257	95.03	Statuary figures; figures of a kind ordinarily used as ornaments in the household	12½%
2258	95.04	Curios of aboriginal inhabitants; unset cameos and intaglios	Free
2259	95.04	Statuary figures; figures of a kind ordinarily used as ornaments in the household	12½%
2260	95.05.1	Cameos unset......................	Free
2261	95.05.9	Curios of aboriginal inhabitants; mounted horns and antlers	Free
2262	95.05.9	Statuary figures; figures of a kind ordinarily used as ornaments in the household	12½%
2263	95.06	Curios of aboriginal inhabitants..........	Free
2264	95.06	Statuary figures; figures of a kind ordinarily used as ornaments in the household	12½%
2265	95.07	Curios of aboriginal inhabitants..........	Free
2266	95.07	Statuary figures; figures of a kind ordinarily used as ornaments in the household	12½%
2267	95.08.1	Goods to which the tariff classification specified in column 2 of this item applies	Free
2268	95.08.9	Curios of aboriginal inhabitants; artificial flowers, foliage or fruit	Free
2269	95.08.9	Statuary figures; figures of a kind ordinarily used as ornaments in the household	12½%
2270	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%

2271	96.02.2	Goods to which the tariff classification specified in column 2 of this item applies	17½%
2272	96.02.3	Goods to which the tariff classification specified in column 2 of this item applies	17½%
2273	96.02.4	Goods to which the tariff classification specified in column 2 of this item applies	17½%
2274	96.02.5	Goods for cleaning firearms............	(D): 10%
2275	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
2276	96.02.5	Goods not being goods falling within a preceding item	22½%
2277	96.02.9	Mops for cleaning firearms.............	(D): 16%

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate
2278	96.03	Goods to which the tariff classification specified in column 2 of this item applies	22½%
2279	96.06	Goods to which the tariff classification specified in column 2 of this item applies	(A): 14%
2280	97.01.2	Parts and accessories, other than saddles and parts therefor, of leather	17½%
2281	97.01.2	Parts and accessories, other than saddles and parts therefor, of rubber	12½%
2282	97.04.9	Parts of rubber.....................	12½%
2283	97.04.9	Parts of leather....................	22½%
2284	97.04.9	Billiards tables.....................	To and including 31 December, 1973—14% From and including 1 January, 1974, to and including 31 December, 1975—10½% From and including 1 January, 1976, to and including 31 December, 1977—7% From and including 1 January, 1978, to and including 31 December, 1979—3½% From and including 1 January, 1980—Free
2285	97.05	Goods to which the tariff classification specified in column 2 of this item applies	Free
2286	97.06.1	Leather cases for inflatable balls.........	17½%
2287	97.06.1	Fencing foils and masks...............	12½%
2288	97.06.1	Cricket balls......................	Free
2289	97.06.9	Snow skis made from artificial plastic material, reinforced with glass fibre	(M): 14%
2290	97.06.9	Mulberry bends for hockey blades; tennis, football and other nets	(A): 14%
2291	97.06.9	Tennis racquets....................	17½%
2292	97.06.9	Tennis balls.......................	Free
2293	97.07.1	Goods other than fish-hooks, not mounted or without attachments	Free
2294	97.07.9	Goods to which the tariff classification specified in column 2 of this item applies	(A): 14%
2295	98.01.11	Button blanks of hardened casein.........	(M): Four-fifths of an amount per gross being the product of $0.012 and the

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate
			number (disregarding fraction) obtained by dividing the maximum transverse diameter of the goods in mm by 0.635, less 12½%
2296	98.01.21	Goods to which the tariff classification specified in column 2 of this item applies	Free
2297	98.01.29	Goods to which the tariff classification specified in column 2 of this item applies	(A): 16%
2298	98.03.2	Fountain pens in fancy boxes...........	12½%
2299	98.03.9	Goods to which the tariff classification specified in column 2 of this item applies	Free
2300	98.05.1	Goods to which the tariff classification specified in column 2 of this item applies	Free
2301	98.05.2	Goods to which the tariff classification specified in column 2 of this item applies	Free
2302	98.05.9	Goods to which the tariff classification specified in column 2 of this item applies	Free
2303	98.06	Slates...........................	Free
2304	98.06	Goods not being goods falling within the preceding item	(D): 18%
2305	98.07	Date sealing or numbering stamps and the like including devices for printing or embossing labels, self-inking, designed for operating in the hand	(H): 14%
2306	98.07	Printing and numbering devices with movable or variable numbers or characters, hand-operated, not self-inking	(K): 14%
2307	98.07	Goods not being goods falling within a preceding item	(M): 14%
2308	98.08.1	Ink pads.........................	17½%
2309	98.09	Sealing wax (including bottle-sealing wax)..	$0.013 per kg, or, if lower, 22½%
2310	98.10.1	Goods to which the tariff classification specified in column 2 of this item applies	(H): 16%
2311	98.10.9	Goods to which the tariff classification specified in column 2 of this item applies	(H): 14%
2312	98.11.1	Goods to which the tariff classification specified in column 2 of this item applies	Free
2313	98.11.9	Smoking pipes.....................	(D): 16%
2314	98.13	Goods to which the tariff classification specified in column 2 of this item applies	(A): 18%

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate
2315	99.01.1	Goods to which the tariff classification specified in column 2 of this item applies	Free
2316	99.01.9	Goods to which the tariff classification specified in column 2 of this item applies	(A): $3.20 each
2317	99.02	Goods to which the tariff classification specified in column 2 of this item applies	Free
2318	99.03	Goods to which the tariff classification specified in column 2 of this item applies	Free
2319	99.04.1	Goods to which the tariff classification specified in column 2 of this item applies	(A): 10%
2320	99.04.9	Goods to which the tariff classification specified in column 2 of this item applies	Free
2321	99.05	Goods to which the tariff classification specified in column 2 of this item applies	Free
2322	99.06	Goods to which the tariff classification specified in column 2 of this item applies	Free

PART VI.

THE TERRITORY OF PAPUA AND THE TERRITORY OF NEW GUINEA

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate
1	07.01.3	Goods to which the tariff classification specified in column 2 of this item applies	Free
2	07.01.9	Goods to which the tariff classification specified in column 2 of this item applies	Free
3	07.04.3	Mushrooms.......................	Free
4	07.04.9	Goods to which the tariff classification specified in column 2 of this item applies	Free
5	07.05.9	Goods, other than— (a) lentils; or (b) wrinkled peas	Free
6	08.01.2	Avocados and mangosteens.............	Free
7	08.01.4	Goods to which the tariff classification specified in column 2 of this item applies	Free
8	08.01.5	Goods to which the tariff classification specified in column 2 of this item applies	Free
9	08.01.6	Goods to which the tariff classification specified in column 2 of this item applies	Free

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate
10	08.02	Goods to which the tariff classification specified in column 2 of this item applies	Free
11	08.05.11	Goods to which the tariff classification specified in column 2 of this item applies	Free
12	08.05.19	Goods to which the tariff classification specified in column 2 of this item applies	Free
13	08.05.2	Goods to which the tariff classification specified in column 2 of this item applies	Free
14	08.05.91	Goods to which the tariff classification specified in column 2 of this item applies	Free
15	08.05.99	Goods to which the tariff classification specified in column 2 of this item applies	Free
16	08.09.9	Goods, not pulped...................	Free
17	08.12	Lychee..........................	Free
18	09.01.19	Goods to which the tariff classification specified in column 2 of this item applies	Free
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
21	12.01.1	Goods to which the tariff classification specified in column 2 of this item applies	Free
22	20.06.21	Goods to which the tariff classification specified in column 2 of this item applies	Free
23	20.06.22	Goods to which the tariff classification specified in column 2 of this item applies	Free
24	20.06.29	Goods to which the tariff classification specified in column 2 of this item applies	Free
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
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

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate
31	44.03.92	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
33	44.07	Goods to which the tariff classification specified in column 2 of this item applies	Free
34	44.13.2	Cut to size for making boxes...........	Free
35	44.13.9	Goods to which the tariff classification specified in column 2 of this item applies	Free
36	44.14.1	Goods to which the tariff classification specified in column 2 of this item applies	Free
37	44.14.2	Goods to which the tariff classification specified in column 2 of this item applies	Free
38	44.14.91	Goods to which the tariff classification specified in column 2 of this item applies	Free
39	44.14.99	Goods to which the tariff classification specified in column 2 of this item applies	Free
40	44.15.1	Plywood as prescribed by by-law........	Free
41	44.19	Goods to which the tariff classification specified in column 2 of this item applies	Free
42	44.23.1	Doors not incorporating locks, hinges or similar fittings	Free

PART VII.

FIJI

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate
1	08.01.2	Bananas, as prescribed by by-law..........	$0.004 per kg
2	21.05.19	Goods prepared from fish, crustaceans or molluscs	$0.042 per kg
3	92.05	Baritones; bassoons; bombardons; bugles; clarionettes; 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%

First Schedule—continued

PART VIII.

DECLARED PREFERENCE COUNTRIES

Column l	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate
1	05.13	Goods to which the tariff classification specified in column 2 of this item applies	Free
2	07.03.9	Goods to which the tariff classification specified in column 2 of this item applies	$0.049 per l
3	08.05.91	Arecanuts........................	Free
4	08.05.99	Arecanuts........................	Free
5	08.08.1	Goods to which the tariff classification specified in column 2 of this item applies	$0.073 per l
6	08.09.1	Goods to which the tariff classification specified in column 2 of this item applies	$0.20 per l
7	08.10.1	Goods to which the tariff classification specified in column 2 of this item applies	$0.20 per l
8	08.10.2	Goods to which the tariff classification specified in column 2 of this item applies	$0.073 per l
9	08.11.1	Goods to which the tariff classification specified in column 2 of this item applies	$0.20 per l
10	08.11.9	Goods to which the tariff classification specified in column 2 of this item applies	$0.049 per l
11	09.04.9	Goods to which the tariff classification specified in column 2 of this item applies	Free
12	09.05	Goods to which the tariff classification specified in column 2 of this item applies	Free
13	09.06	Unground goods...................	Free
14	09.07	Unground goods...................	Free
15	09.08	Unground goods...................	Free
16	09.10.2	Goods to which the tariff classification specified in column 2 of this item applies	Free
17	09.10.3	Goods to which the tariff classification specified in column 2 of this item applies	$0.77 per kg, less 75%
18	15.04.1	Goods, as prescribed by by-law..........	Free
19	15.04.1	Goods, not being goods falling within the preceding item	$0.008 per l
20	15.15	Goods to which the tariff classification specified in column 2 of this item applies	$0.013 per kg
21	19.04	Goods not put up for retail sale..........	Free
22	20.01.1	Goods to which the tariff classification specified in column 2 of this item applies	$0.073 per l

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate
23	20.01.2	Goods to which the tariff classification specified in column 2 of this item applies	$0.049 per l
24	20.02.1	Goods to which the tariff classification specified in column 2 of this item applies	$0.77 per kg calculated by reference to the dry weight content
25	20.02.3	Goods to which the tariff classification specified in column 2 of this item applies	$0.13 per l calculated by reference to the total contents of the containers in which the goods are packed
26	20.02.41	Goods to which the tariff classification specified in column 2 of this item applies	$0.073 per l
27	20.02.49	Goods to which the tariff classification specified in column 2 of this item applies	$0.049 per l
28	20.02.61	Goods to which the tariff classification specified in column 2 of this item applies	$0.073 per l
29	20.02.69	Goods to which the tariff classification specified in column 2 of this item applies	$0.049 per l
30	20.03.1	Goods to which the tariff classification specified in column 2 of this item applies	$0.20 per l
31	20.03.2	Goods to which the tariff classification specified in column 2 of this item applies	$0.073 per l
32	20.06.3	Goods to which the tariff classification specified in column 2 of this item applies	$0.20 per l
33	20.06.91	Goods to which the tariff classification specified in column 2 of this item applies	$0.078 per l, and, if preserved in liquid containing more than 1.15% by volume of ethyl alcohol, $0.66 per l of the liquid
34	20.06.99	Goods to which the tariff classification specified in column 2 of this item applies	$0.049 per l, and, if preserved in liquid containing more than 1.15% by volume of ethyl alcohol, $0.66 per l of the liquid
35	20.07.1	Goods to which the tariff classification specified in column 2 of this item applies	Free
36	20.07.2	Goods to which the tariff classification specified in column 2 of this item applies	$0.039 per l
37	20.07.3	Goods to which the tariff classification specified in column 2 of this item applies	$0.18 per l
38	20.07.4	Goods to which the tariff classification specified in column 2 of this item applies	$0.041 per l
39	20.07.5	Goods to which the tariff classification specified in column 2 of this item applies	$0.025 per l

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate
40	21.07.1	Goods to which the tariff classification specified in column 2 of this item applies	$0.073 per l
41	21.07.2	Goods to which the tariff classification specified in column 2 of this item applies	$0.049 per l
42	22.09.41	Goods to which the tariff classification specified in column 2 of this item applies	$1.37 per l, and, $2.18 per l of alcohol
43	22.09.42	Goods to which the tariff classification specified in column 2 of this item applies	$4.58 per l of alcohol
44	22.09.51	Goods to which the tariff classification specified in column 2 of this item applies	$1.40 per l, and, $2.18 per l of alcohol
45	22.09.52	Goods to which the tariff classification specified in column 2 of this item applies	$4.62 per l of alcohol
46	22.09.61	Goods to which the tariff classification specified in column 2 of this item applies	$1.48 per l, and, $2.18 per l of alcohol
47	24.02.9	Goods to which the tariff classification specified in column 2 of this item applies	$7.36 per kg
48	25.04	Goods to which the tariff classification specified in column 2 of this item applies	Free
49	25.09	Terra umbra......................	Free
50	27.14	Goods to which the tariff classification specified in column 2 of this item applies	Free
51	27.15	Goods to which the tariff classification specified in column 2 of this item applies	Free
52	27.16.9	Goods to which the tariff classification specified in column 2 of this item applies	Free
53	28.42.1	Sodium carbonate other than sodium carbonate decahydrate	15%
54	32.06.9	Logwood lakes, and preparations based thereon	Free
55	33.01.1	Goods to which the tariff classification specified in column 2 of this item applies	7½%
56	33.01.2	Goods to which the tariff classification specified in column 2 of this item applies	$38.58 per kg, less 75%
57	33.01.9	Goods other than resinoids of a kind used for flavouring	Free
58	33.03	Goods to which the tariff classification specified in column 2 of this item applies	Free
59	38.01.1	Goods to which the tariff classification specified in column 2 of this item applies	Free
60	44.03.1	Goods to which the tariff classification specified in column 2 of this item applies	Free

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Item No.	Tariff Classification	Goods	Rate
61	44.03.9	Goods to which the tariff classification specified in column 2 of this item applies	Free
62	44.04.1	Goods to which the tariff classification specified in column 2 of this item applies	Free
63	44.04.9	Goods to which the tariff classification specified in column 2 of this item applies	Free
64	44.05.2	Goods to which the tariff classification specified in column 2 of this item applies	Free
65	44.05.5	Goods to which the tariff classification specified in column 2 of this item applies	$12.71 per m3
66	44.05.61	Goods to which the tariff classification specified in column 2 of this item applies	$3.81 per m3
67	44.05.62	Goods to which the tariff classification specified in column 2 of this item applies	$6.57 per m3
68	44.05.63	Goods to which the tariff classification specified in column 2 of this item applies	$9.32 per m3
69	44.05.81	Goods to which the tariff classification specified in column 2 of this item applies	$5.08 per m3
70	44.05.89	Goods to which the tariff classification specified in column 2 of this item applies	$3.81 per m3
71	44.05.91	Goods to which the tariff classification specified in column 2 of this item applies	$3.81 per m3
72	44.05.92	Goods to which the tariff classification specified in column 2 of this item applies	$9.32 per m3
73	44.05.99	Goods to which the tariff classification specified in column 2 of this item applies	$6.57 per m3
74	44.07	Goods to which the tariff classification specified in column 2 of this item applies	$6.57 per m3
75	44.14.1	Goods to which the tariff classification specified in column 2 of this item applies	$9.32 per m3
76	73.03	Goods to which the tariff classification specified in column 2 of this item applies	$1.48 per t
77	74.01.3	Goods to which the tariff classification specified in column 2 of this item applies	Free”.

SECOND SCHEDULE Section 5.

Amendments of the Principal Act as Amended in Accordance with Section 4 of this Act

AMENDMENTS OF PART II. OF THE FIRST SCHEDULE

1. Omit item 20.02, insert the following item:—

“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	$1.41 per kg calculated by reference to the dry weight content	$0.77 per kg calculated by reference to the dry weight content
20.02.2	- Olives and capers in packs exceeding 4.6 litres	$0.03 per l	$0.025 per l
20.02.3	- Mushrooms packed in liquid or in air-tight containers	$0.175 per l calculated by reference to the total contents of the containers in which the goods are packed	$0.13 per l 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 1.14 litres..........	$0.117 per l	$0.073 per l
20.02.49	- - Other............................	$0.071 per l	$0.049 per l
20.02.5	- Asparagus tips packed in air-tight cans, bottles, jars or similar containers:
20.02.51	- - In packs exceeding 0.29 litre and not exceeding 0.57 litre	$0.18 per l	$0.034 per l
20.02.59	- - Other............................	$0.137 per l	$0.059 per l
20.02.6	- Vegetables packed in liquid or in air-tight containers not being goods falling within a preceding sub-item of this item:
20.02.61	- - In packs not exceeding 1.14 litres..........	$0.137 per l	$0.073 per l
20.02.69	- - Other............................	$0.093 per l	$0.049 per l
20.02.9	- Other.............................	$0.013 per kg	$0.007 per kg”.

Second Schedule—continued

2. Omit item 20.07, insert the following item:—

‘‘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..............	$0.012 per l	Free
20.07.2	- Citrus fruit juices, not being goods falling within the last preceding sub-item	$0.055 per l	$0.039 per l
20.07.3	- Passionfruit juice without added sugar or containing less than 25% added sugar	$0.20 per l	$0.18 per l
20.07.4	- Juices in packs of less than 4.5 litres, not being goods falling within a preceding sub-item of this item	$0.054 per l	$0.041 per l
20.07.5	- Juices in packs of not less than 4.5 litres, not being goods falling within a preceding sub-item of this item	$0.034 per l	$0.025 per l”.

3. Omit item 38.08, insert the following item:—

“38.08	* Rosin and resin acids, and derivatives thereof other than ester gums falling within item 39.05; rosin spirit and rosin oils:
38.08.1	- Rosin spirit and rosin oils..............	$0.016 per l	$0.01 per l
38.08.2	- Rosin and resin acids and their salts, maleic modified	40%	30%
38.08.3	- Salts of rosin and resin acids, not being goods falling within sub-item 38.08.2	25%	15%
38.08.9	- Other...........................	Free	Free”

4. Omit item 51.01, insert the following item:—

“51.01	* Yarn of continuous man-made fibres, not put up for retail sale:
51.01.1	- Yarn of viscose, being yarn having a breaking strain not less than 27 grams per tex	30%	20%
51.01.2	- Yarn of viscose, being yarn having a breaking strain less than 27 grams per tex; yarn (other than of viscose) of a kind used solely or principally for sewing; yarn (other than of viscose) for use in the production of yarn of a kind used solely or principally for sewing	7½%	Free
51.01.3	- Yarn containing not less than 20% by weight of wool, not being yarn falling within a preceding sub-item of this item	17½%, and $0.183 per kg	10%, and $0.073 per kg
51.01.4	- Raw yarn composed of not less than 50% by weight of polyamide fibre, polyester fibre or polyamide and polyester fibres, calculated by reference to the weight of man-made fibres in the yarn, not being yarn falling within sub-item 51.01.2 or 51.01.3:
51.01.41	- - As prescribed by by-law..............	20%	10%

Second Schedule—continued

51.01.49	- - Other..............................	20%, and a temporary duty of $1 per kg	10%, and a temporary duty of $1 per kg
51.01.9	- Other yarn or yarn of other materials..........	20%	10%”.
5. Omit item 51.03, insert the following item:—
“51.03	* Yarn of continuous man-made fibres, put up for retail sale:
51.03.1	- Yarn of viscose, being yarn having a breaking strain not less than 27 grams per tex	30%	20%
51.03.2	- Yarn of viscose, being yarn having a breaking strain less than 27 grams per tex; yarn (other than of viscose) of a kind used solely or principally for sewing; yarn (other than of viscose) for use in the production of yarn of a kind used solely or principally for sewing	74%	Free
51.03.3	- Yarn containing not less than 20% by weight of wool, not being yarn falling within a preceding sub-item of this item	17½%, and $0.183 per kg	10%, and $0.073 per kg
51.03.9	- Other yarn or yarn of other materials..........	20%	10%”
6. Omit item 53.11, insert the following item:—
“53.11	* Woven fabrics of sheep’s or lambs’ wool or of fine animal hair:
53.11.1	- Bunting, composed wholly of wool, for use as or in the manufacture of flags, banners and the like	7½%	Free
53.11.2	- Wholly or partly of hair, of a kind used for interlining apparel	45%	30%
53.11.9	- Other:
53.11.91	- - Weighing not more than 153 grams per square metre	45%	22½%
53.11.92	- - Weighing more than 153 grams per square metre and not imitating furs	45%, or, if higher, $0.66 per m3	22½%; or. if higher, $0.66 per m2, less 22½%
53.11.99	- - Other..............................	45%, or, if higher, $0.66 per m3	32½%; or, if higher, $0.66 per m2, less 12½%”,
7. Omit item 84.06, insert the following item:—
“84.06	* Internal combustion piston engines:
84.06.1	- Engines and engine parts for use as original components in the assembly or manufacture of vehicles of a kind falling within sub-item 87.01.1, 87.02.1 or 87.03.9	In respect of a component specified in note 6 to this Chapter—the rate of duty set out in this column that would apply to the component if it were imported separately for	In respect of a component specified in note 6 to this Chapter—the rate of duty set out in this column that would apply to the component if it were imported separately for

Second Schedule—continued

		use as an original component in the assembly or manufacture of an engine of a kind falling within this item; in respect of the remainder of the goods—35%	use as an original component in the assembly or manufacture of an engine of a kind falling within this item; in respect of the remainder of the goods—27½%
84.06.2	- Piston pins, piston rings and valves, not being goods falling within the last preceding sub-item	47½%	22½%
84.06.3	- Goods, not being goods falling within a preceding sub-item of this item, as follows:— carburettors and parts therefor; fuel injection equipment for compression ignition engines and parts therefor:
84.06.31	- - Carburettors and parts therefor, not being for use with motor-cycles	40%	27½%
84.06.39	- - Other.................................	7½%	Free
84.06.4	- Engines and parts therefor, not being goods falling within a preceding sub-item of this item, of a kind commonly used in motor vehicles of a kind falling within sub-item 87.01.1, 87.02.1 or 87.03.9	35%	27½%
84.06.5	- Outboard engines but not including parts..........	25%	15%
84.06.6	- Engines having a power exceeding 7.46 kilowatts for installation in wheeled tractors and engines for installation in tractors of the track-laying type, but not including parts therefor; parts not falling within sub-item 84.06.2 or 84.06.3 for use as original components in the assembly or manufacture of engines for use in goods of a kind falling within sub-item 84.22.1, 84.23.1, 87.01.2, 87.01.9 or 87.07.3	7½%	Free
84.06.7	- Air cooled spark ignition engines and parts therefor, not being motor-cycle engines having a power not exceeding 7.46 kilowatts, and not being goods falling within a preceding sub-item of this item:
84.06.71	- Engines................................	65%, or, if higher, $13 each	32½%; or, if higher, $13 each, less 32½%
84.06.72	- - Parts.................................	42½%	25%
84.06.9	- Other:.................................
84.06.91	- - Engines...............................	42½%, less 2½% for each 0.746 kW, if any, by which the power of the engine exceeds 44.7 kW; or. if higher, 7½%	25%, less 2½% for each 0.746 kW, if any, by which the power of the engine exceeds 44.7 kW

Second Schedule—continued

84.06.92	- - Parts....................................	The rate of duty set out in this column that would apply to the goods if the goods were the lowest powered engine, not being an engine for installation in a tractor, with which the goods are suitable for use	The rate of duty set out in this column that would apply to the goods if the goods were the lowest powered engine, not being an engine for installation in a tractor, with which the goods are suitable for use”.
8. Omit item 84.11, insert the following item:—
“84.11	* Air pumps, vacuum pumps and air or gas compressors (including motor and turbo pumps and compressors, and free-piston generators for gas turbines); fans, blowers and the like:
84.11.1	- Goods, as follows:— (a) cycle and motor-cycle single cylinder tyre inflators, 300 millimetres and over in length and not exceeding 30 millimetres in external diameter, hand-operated; (b) gas exhausters, motor-driven, for iron and steel production; (c) mercury type vacuum pumps; (d) pumps and compressors specially designed for the liquefaction of gases, other than pumps or compressors suitable for refrigeration or ice-making	7½%	Free
84.11.2	- Sealed unit type compressors, for refrigerating appliances, having a power not exceeding 1.492 kilowatts, but not including parts therefor	57½%; or, if higher, $7 each, and 17½%	40%, or, if higher, $7 each
84.11.3	- Compressors, not being goods falling within a preceding sub-item of this item, for refrigerating appliances; parts for compressors for refrigerating appliances	47½%	30%
84.11.4	- Reciprocating or rotary air compressors (including fans and blowers of the reciprocating or rotary compressor kind) and pumps having a capacity exceeding 50 cubic metres of free air delivered per minute, but not including vacuum pumps or goods falling within a preceding sub-item of this item	27½%, less 1% for each 0.7 m3 of free air delivered per min by which the rating of the machine exceeds 50m3 of free air delivered per min; or, if higher, 12½%	20%, less 1% for each 0.7m3 of free air delivered per min by which the rating of the machine exceeds 50m3 of free air delivered per min
84.11.5	- Goods, not being goods falling within sub-item 84.11.1, as follows:— (a) electric fans of the propeller type; (b) hand-operated inflators	45%	22½%

Second Schedule—continued

84.11.6	- Goods, as follows:— (a) blowers of the revolving fan type not being goods falling within sub-item 84.11.1; (b) foot operated inflators; (c) revolving fans not being goods falling within the last preceding sub-item	55%	27½%
84.11.9	- Other......................................	27½%	20%
9. Omit item 84.47, insert the following item:—
“84.47	* Machine-tools for working wood, cork, bone, ebonite (that is to say, vulcanite), hard artificial plastic materials or other hard carving materials, other than goods falling within item 84.49:
84.47.1	-Machines specially designed for use in the process of electro typing and stereotyping; Wood-working machines, as follows:— (a) cramping machines of a kind used for cramping doors and sashes, power-operated; (b) dowel cutting-off and pointing machines, automatic; (c) edgers, double, incorporating built-in electric motors on the spindles; (d) edgers, straight line, incorporating built-in electric motors on the spindles; (e) jointer and edger machines, dovetail glue, automatic; (f) jointers, glue, continuous feed; (g) jointing and thicknessing machines, combined, incorporating a single cutter block; (h) moulding machines, spindle, incorporating built-in automatic feed; (i) planing and matching machines, combined, incorporating one or more of the following features:— (i) built-in electric motors on the spindles; (ii) removable horizontal cutter blocks; (iii) jointing devices; (iv) five or more cutter spindles (not being beading heads); (j) planing and moulding machines, combined, incorporating one or more of the following features:— (i) built-in electric motors on the spindles; (ii) removable horizontal cutter blocks; (iii) jointing devices; (iv) five or more cutter spindles (not being beading heads); (k) planing and thicknessing machines, panel, incorporating a single cutter block 762 millimetres or over in width; (l) recessing machines, hinge and lock, incorporating reciprocating cutters; (m) routers, high speed, combined with frequency changers to give speeds of 18000 or more revolutions per minute, incorporating electric motors and cutter spindles on common shafts; (n) tenoning machines, double end; (o) tenoning machines, single-end, incorporating built-in electric motors on the spindles; (p) thicknessing or surfacing machines, double sided, incorporating two horizontal cutter blocks with or without sideheads; (q) lathes, as follows:— (i) copying lathes; (ii) automatic lathes; (iii) roughing lathes for turning last blocks;	7½%	Free

Second Schedule—continued

	(r) dovetailing machines; (s) hollow chisel morticing machines with variable stroke, automatic; (t) nailing machines; (u) boring machines, horizontal, double acting; (v) boring or drilling machines, pneumatic, portable; (w) matchbox-making machines; (x) planing, moulding, and shaping machines, as follows:— (i) spindle or circular moulding machines, with rotary tables, for multiple work; (ii) milling machines, pattern; (y) sanding machines, as follows:— (i) belt sanding machines, automatic stroke; (ii) belt sanding machines, oscillating vertical; (iii) belt sanding machines, spiral contact; (iv) moulding sanders, automatic; (v) triple drum sanders; (vi) variety sanders, multiple spindle; (z) sawing machines, as follows:— (i) band sawing and resawing machines, log; (ii) band sawing machines, other, with saw pulleys 1065 millimetres in diameter and over; (iii) cross-cut saw benches, swing saw, designed for cross-cutting in box and case making; (iv) frame sawing machines; (aa) screw driving machines; (ab) veneer-making machines, as follows:— (i) drying machines, automatic; (ii) taping machines
84.47.2	- Other wood-working machines:
84.47.21	- - Planing; surfacing; thicknessing; moulding; shaping; trenching; recessing; routers; combined planing and matching; combined planing and moulding; combined planing, moulding and matching:
84.47.211	- - - The value of which does not exceed $910 each	42½%	17½%
84.47.219	- - - Other...............................	42½%, less 0.0156% of the product of the value of the goods and the number by which the value, in dollars, of the machine (disregarding any fraction) exceeds $910; or, if higher, 7½%	17½%, less 0.0156% of the product of the value of the goods and the number by which the value, in dollars, of the machine (disregarding any fraction) exceeds $910
84.47.22	- -Morticing machines; combined boring and morticing machines; plain wood-turning lathes of 254 millimetres centres or over:
84.47.221	- - - The value of which does not exceed $272 each	42½%	17½%

Second Schedule—continued

84.47.229	- - - Other.............................	42½%, less 0.0625% of the product of the value of the goods and the number by which the value, in dollars, of the machine (disregarding any fraction) exceeds $272; or, if higher, 7½%	17½%, less 0.0625% of the product of the value of the goods and the number by which the value, in dollars, of the machine (disregarding any fraction) exceeds $272
84.47.23	- - Roller feed, radial arm and dimension saw benches; cross-cut sawing machines, double, multiple, straight line or automatic; variety circular saw benches; sawing machines; double edgers, straight line edgers:
84.47.231	- - - The value of which does not exceed $272 each	42½%	17½%
84.47.239	- - - Other..............................	42½%, less 0.0625% of the product of the value of the goods and the number by which the value, in dollars, of the machine (disregarding any fraction) exceeds $272; or, if higher, 7½%	17½%, less 0.0625% of the product of the value of the goods and the number by which the value, in dollars, of the machine (disregarding any fraction) exceeds $272
84.47.29	- - Other...............................	42½%	17½%
84.47.9	- Other................................	55%	27½%”.
10. Omit item 84.61, insert the following item:—
“84.61	* Taps, cocks, valves and similar appliances, for pipes, boiler shells, tanks, vats and the like, including pressure reducing valves and thermostatically controlled valves:
84.61.1	- Actuators, of the piston or diaphragm kind, of a work rating within the range of 40 to 4100 joules (inclusive); pneumatically operated control valves	35%	25%
84.61.2	- Safety controls of a kind used solely or principally with gas cooking appliances; valves of a kind commonly used with pneumatic tyres and tubes	30%	20%
84.61.3	- Steam traps; valves of a kind designed for the automatic control of temperature, humidity, pressure, vacuum or rate of flow, not being valves falling within sub-item 84.61.1, 84.61.2 or 84.61.4 or valves of the “on-off” kind	7½%	Free

Second Schedule—continued

84.61.4	- Syphon heads; goods of a kind commonly used in refrigerators or refrigerating equipment:
84.61.41	- - Syphon heads......................	22½%	Free
84.61.49	- - Other............................	47½%	30%
84.61.5	- Hydraulic control valves for use in agricultural tractors for the operation of agricultural implements	7½%	Free
84.61.9	- Other:
84.61.91	- - Wholly of brass, bronze or gunmetal.......	50%	27½%
84.61.92	- - Of artificial plastic materials............	47½%	30%
84.61.99	- - Of other materials...................	55%	27½%”.
11. Omit item 85.10, insert the following item:—
“85.10	* Portable electric battery and magneto lamps, other than lamps falling within item 85.09:
85.10.1	- Miners’ safety lamps..................	7½%	Free
85.10.2	- Magneto lamps; lanterns and lamps designed to produce solely omnidirectional light rays; lamps of a kind commonly carried on the person otherwise than in the hand, being lamps having no compartment for the insertion of batteries	45%	5%
85.10.9	- Other:
85.10.91	- - Designed to use more than 2 dry cells; designed to use not more than 2 dry cells of a kind of which the diameter exceeds 20 millimetres	55%, and $0.15 each	10%, and $0.15 each
85.10.99	- - Other...........................	55%	10%”.
12. Omit item 97.03, insert the following item:—
“97.03	* Other toys; working models of a kind used for recreational purposes:
97.03.1	- Books............................	Free	Free
97.03.2	- Radio receivers; radio remote control apparatus	45%	27½%
97.03.3	- Microscopes........................	The rate of duty set out in this column that would apply to the goods if they were of superior quality and not toys	The rate of duty set out in this column that would apply to the goods if they were of superior quality and not toys
97.03.9	- Other.............................	45%	17½%”.

Second Schedule—continued

AMENDMENT OF PART I. OF THE SECOND SCHEDULE

Omit item 46, insert the following item:—
“46	Goods that, in the opinion of the Minister, are hand-made traditional products of cottage industries of a country that, at the time the goods are entered for home consumption, is a less developed country, as follows:—	Free	Free”.
	(1) animal and furskin rugs falling within item 43.03 in the First Schedule;
	(2) assegais, spears, battle-axes, kris, kukris and the like, being goods of a kind falling within item 93.01 in the First Schedule;
	(3) buttons, of wood, bamboo or other natural vegetable substances;
	(4) ceramic floor and wall tiles, whether or not glazed or decorated;
	(5) clogs and other footwear with wooden soles, other than of the lace-up or button-up type or with expanding uppers,
	(6) coconut-shell ware, carved, inlaid or decorated;
	(7) combs, hair slides and the like, of vegetable materials, being goods falling within item 98.12 in the First Schedule;
	(8) curtains trimmed with stuffed quilting;
	(9) cushion covers of cotton, or in chief part by weight of cotton;
	(10) earthenware articles falling within sub-item 69.13.1 in the First Schedule;
	(11) embroidered boots made of sheepskin leather, handmade;
	(12) embroidered jackets made of sheepskin leather or of hand-woven textile fabrics, hand-made;
	(13) embroridered textiles, being– (i) tapestries falling within item 58.03 in the First Schedule, not being wool; and (ii) badges, emblems or the like falling within sub-item 58.10.9 in the First Schedule;
	(14) fancy coats made from hand-woven materials, sometimes known as “Cotorinas”;
	(15) fans, handscreens and other goods falling within item 67.05 in the First Schedule;
	(16) footwear with uppers of embroidered felt hand stitched to leather soles;
	(17) glass panels, having designs thereon executed by hand, of a kind used in pendant or bracket lampware;
	(18) glassware, hand-made;
	(19) hand-embroidered scarves, kerchiefs, handkerchiefs, tablecloths and like articles, the length and breadth of which each do not exceed 1 metre, made of hand-woven fabrics of or containing 50% or more by weight of cotton, wool or cotton and wool;
	(20) hand-loom textile fabrics of cotton, or in chief part by weight of cotton, weighing more than 203 grams per square metre, having designs produced by broche threads or yarns, falling within paragraph 55.09.69 or paragraph 58.05.39 in the First Schedule;

Second Schedule—continued

(21) hand-made articles made from hand-woven textile fabric being articles of a kind falling within sub-item 42.02.9 in the First Schedule;
(22) hand-made articles made from hand-woven textile fabric, embroidered and decorated with sequins in the form of glass mirrors;
(23) hand-made products of a kind falling within item 48.14, sub-item 48.15.9 or sub-item 48.18.1 in the First Schedule;
(24) hand-woven bedspreads and bedcovers containing 50% or more by weight of cotton;
(25) hand-woven napery of cotton, or in chief part by weight of cotton, being napery falling within sub-item 62.02.9 in the First Schedule;
(26) horn ware, ivory ware or shell ware, being goods that are carved or inlaid;
(27) imitation jewellery, falling within item 71.16 in the First Schedule, being necklaces, bracelets or anklets, consisting essentially of hand-made beads other than of artificial plastic materials;
(28) imitation jewellery, falling within item 71.16 in the First Schedule, being goods made up from naturally occurring products or materials, including those with metal fittings and similar goods that, if conforming to paragraph (6) (ii) to note 10 to Chapter 71, would fall within item 71.16 in the First Schedule;
(29) kites;
(30) lace articles made from hand-made lace;
(31) lace in the piece, in strips or in motifs;
(32) lacquer ware;
(33) leather sandals of a kind fastened to the foot by means of thongs or lacings of leather, having a value for duty not less than $0.90 per pair, but not including fashion footwear;
(34) leather ware, decorated;
(35) malachite ware, carved or inlaid;
(36) metal ware that is—
(i) beaten;
(ii) carved;
(iii) chased;
(iv) enamelled;
(v) filigreed;
(vi) inlaid; or
(vii) moulded, excluding cooking utensils and kitchenware;
(37) onyx ware, carved or inlaid, being goods falling within item 71.15 in the First Schedule;
(38) ornaments made from cloves;
(39) outer garments, made from hand-woven fabrics woven wholly from natural fibres;
(40) paintings executed by hand on bark, falling within sub-item 99.01.9 in the First Schedule;
(41) paintings executed by hand on silk scrolls;
(42) papier mâché ware, decorated;
(43) plaques, textile;
(44) ponchos;
(45) pottery, decorated;
(46) quilts and other quilted textile articles, stuffed, not being articles of apparel of any kind;
(47) random-dyed textile fabrics, being fabrics in the piece that—
(i) have been dyed by the Batik tie dye or similar process;
(ii) weigh less than 203 grams per square metre; and
(iii) are made of vegetable fibres;
(48) rubbings, that is to say, pictorial representations known as rubbings;
(49) shopping bags and similar carrying nets of a type falling within item 59.05 or 59.06 in the First Schedule;

Second Schedule—continued

	(50) shopping bags made of vegetable fibres other than of cotton or linen; (51) skirts of grass or like vegetable materials of a kind known as hula skirts; (52) stone ware, carved, inlaid or ornamental; (53) table mats, place mats, coasters and the like, the essential character of which is derived from vegetable fibres other than cotton or linen; (54) textile fabrics, of cotton or in chief part by weight of cotton, weighing less than 203 grams per square metre, not being fabrics to which sub-paragraph 55.09.529 in the First Schedule applies ; (55) textile fabrics of silk or in chief part by weight of silk, but not including printed fabrics other than hand printed fabrics; (56) ties, string sometimes known as “Bolos”; (57) undergarments being evening, business or sports shirts having embroidery or printed designs thereon, made from hand-woven fabrics woven wholly from natural fibres; (58) unframed hand-made pictures made otherwise than by the use of ink or other pigmented media, being pictures falling within sub-paragraph 49.11.992 in the First Schedule; (59) wood work, carved or inlaid; (60) woven, braided, knitted or plaited articles being goods falling within sub-item 46.02.9, sub-item 46.03.2 (other than baskets, panniers, hampers or the like of wicker, bamboo and cane), sub-item 46.03.3 (being travel goods, handbags, purses, shopping bags and the like, spectacle cases, cigar, cigarette and smoking pipe cases only) or sub-item 46.03.9 in the First Schedule
AMENDMENTS OF PART II. OF THE SECOND SCHEDULE
1. Omit— “29.25.9	Goods other than urea	”,
insert— “29.25.9		”,
2. After— “31.02.1		”,
insert— “32.05.9		”
3. Omit— “51.04.4	”	”,
4. Omit— “55.07	”	”,
5.”Omit— “55.09.59		”,
6. Omit— “69.07.1	”	”,
7. Omit— “69.08.1	”	”,
8. Omit— “73.14.2	”	”,
9. Omit— “84.41.9	”	”,
10. Omit— “84.45.149	”	”,
11. Omit— “84.63.99	Metal parts for reapers, binders or agricultural mowers,”
insert— “84.63.99		”,

Second Schedule—continued

AMENDMENT OF PART III. OF THE SECOND SCHEDULE

Omit—
“87.06.999			Decorative wheel trims, covers, trim rings and simulated wire wheels”,
insert—
“87.06.999			(a) Road wheels of the disc type in any of the following sizes: 152 x 508 millimetres, 165 x 508 millimetres, 178 x 508 millimetres, 190 x 508 mill metres (b) Decorative wheel trims, covers, trim rings and simulated wire wheels”
AMENDMENT OF PART V. OF THE SECOND SCHEDULE
After—
“96.02.3			”
insert—
“97.02			”.
AMENDMENTS OF PART VI. OF THE SECOND SCHEDULE
1. After—
“20.04.9			”.
insert—
“42.03.3			”.
2. Omit—
“84.19.9			Goods other than bottling machines and bagging machines”,
insert—
“84.19.9			”.
AMENDMENT OF PART VII. OF THE SECOND SCHEDULE
Before—
“53.11.91			”,
insert—
“32.07.1			”,
AMENDMENTS OF PART V. OF THE FIFTH SCHEDULE
1. Omit item 101, insert the following item:—
“101		11.04		Goods to which the tariff classification specified in column 2 of this item applies	Free”.
2. After item 164 insert the following item:—
“164a	18.04			Goods to which the tariff classification specified in column 2 of this item applies	Free”.
3. Omit item 193, insert the following item:—
“193	20.06.3			Passionfruit pulp in packs of not less than 4.5 litres	$0.18 per l”.
4. After item 275 insert the following item:—
“275a	27.07.2			Goods to which the tariff classification specified in column 2 of this item applies	Free”.
5. After item 276 insert the following item:—
“276a	27.07.2			Goods to which the tariff classification specified in column 2 of this item applies	Free”.
6. After item 277 insert the following item:—
“277a	27.07.5			Non-hydrocarbons.........................	(N): 24%”.
7. After item 370 insert the following item:—
“370a	28.54.9			Goods to which the tariff classification specified in column 2 of this item applies	(N): 12%”.
8. After item 378 insert the following item:—
“378a	29.02.1			Goods other than chlorobenzenes...............	(N): 24%”.

Second Schedule—continued

AMENDMENT OF PART III. OF THE SECOND SCHEDULE

9. After item 379 insert the following item:—
“379a	29.02.2	Goods, not being goods falling within the preceding item	(N): 12%”.
10. After item 380 insert the following item:—
“380a	29.03.1	Goods to which the tariff classification specified in column 2 of this item applies	(N): 12%”.
11. After item 439 insert the following item:—
“439a	29.30.1	Goods, not being goods falling within the preceding item	$4.41 per kg”.
12. After item 477 insert the following item:—
“477a	31.03.1	Goods to which the tariff classification specified in column 2 of this item applies	To and including 30 June 1974—3¾%; From and including 1 July 1974—Free”.
13. Omit item 758, insert the following item:—
“758	41.09	Goods to which the tariff classification specified in column 2 of this item applies	To and including 30 June 1974—5%; From and including 1 July 1974—Free”.
14. Omit item 764, insert the following items:—
“764	42.03.3	Coats, waistcoats and the like of sueded lambskin or sheepskin leather	(N): 18%
764a	42.03.3	Goods, not being goods falling within a preceding item	22½%”.
15. After item 825 insert the following item:—
“825a	44.15.9	Flooring of laminated wood, the wearing layer of which is not oak or beech, tongued or grooved or tongued and grooved	(N): 18%”.
16. After item 830 insert the following item:—
“830a	44.23.1	Structural building units composed of laminated wood	(N): 16%”.
17. After item 839 insert the following item:—
“839a	44.28.9	Scaffold planks of laminated wood............	(N): 16%”.
18. After item 988 insert the following item:—
“988a	51.04.2	Goods to which the tariff classification specified in column 2 of this item applies	(N): 40%, less $0.044 per kg”.
19. Omit item 1267, insert the following item:—
“1267	65.07.9	Headbands, peaks and chin-straps.............	(N): 14%”.
20. After item 1280 insert the following item:—
“1280a	68.06	Goods, as follows:— (a) nail files of abrasive coated paper; (b) dental strips and bands	(N): 14%”.
21. After item 1320 insert the following items:—
“1320a	70.13.92	Infants’ feeding bottles....................	(N): 28%; or, if higher, $0.24 per doz articles, less 8%
1320b	70.13.93	Infants’ feeding bottles....................	(N): 28%, less 0.8% for each $0.10 by which the FOB price per doz articles exceeds $2
1320c	70.13.99	Infants’ feeding bottles....................	Free”.

Second Schedule—continued

22. Omit item 1369, insert the following items:—
“1369	71.16	Goods made from natural clays fired after shaping	(N): 18%
1369a	71.16	Goods, not being goods falling within a preceding item	22½%”.
23. After item 1684 insert the following items:—
“1684a	82.04.421	Carpenters’ claw hammers...............	(N): 22%
1684b	82.04.421	Goods, not being goods falling within the preceding item	Free
1684c	82.04.422	Goods to which the tariff classification specified in column 2 of this item applies	Free”.
24. After item 1710 insert the following items:—
“1710a	82.06.1	Goods to which the tariff classification specified in column 2 of this item applies	(N): 22%
1710b	82.06.2	Goods to which the tariff classification specified in column 2 of this item applies	(N): 14%
1710c	82.06.4	Goods to which the tariff classification specified in column 2 of this item applies	Free
1710d	82.06.9	Goods to which the tariff classification specified in column 2 of this item applies	(N): 22%”.
25. Omit items 1754 and 1755, insert the following items:—
“1754	84.06.91	Aircraft engines......................	(F): 20%, less 2% for each 0.746 kW, if any, by which the power of the machine exceeds 44.7 kW
1755	84.06.91	Engines of a kind designed for use solely or principally in ships, boats or similar vessels	(G): 15%,less 1½% for each 0.746 kW, if any, by which the power of the machine exceeds 44.7 kW”.
26. Omit item 1809, insert the following items:—
“1809	84.22.41	Loaders, shovel type, specially designed for use in underground mines	To and including 30 June 1974—5%; From and including 1 July 1974—Free
1809a	84.22.41	Goods, not being goods falling within the preceding item	10%”.
27. After item 1969 insert the following item:—
“1969a	85.05.1	Goods to which the tariff classification specified in column 2 of this item applies	(N): 10%”.
28. Omit item 1972, insert the following items:—
“1971a	85.05.9	Drills.............................	(N): 16%
1972	85.05.9	Goods other than of a kind commonly used as concrete vibrators and not being goods falling within a preceding item	(A): 16%”.
29. After item 2284 insert the following item:—
“2284a	97.04.9	Billiards cues........................	(N): 14%”.
30. After item 2292 insert the following item:—
“2292a	97.06.9	Goods, as follows:— (a) ski poles; (b) hockey balls, softballs and baseballs	(N): 14%”.
31. Omit item 2298, insert the following item:—
“2298	98.03.2	Fountain pens in fancy boxes.............	(N): 10%”.

THIRD SCHEDULE Section 6.

Amendments of the Principal Act as Amended in Accordance with Sections 4 and 5 of this Act

AMENDMENTS OF PART II. OF THE FIRST SCHEDULE

1. After sub-item 28.56.1 insert the following sub-item:—
“28.56.2	- Tungsten carbide..........................	15%	15%”.
2. Omit item 73.04, insert the following item:—
“73.04	* Shot and angular grit, of iron or steel, whether or not graded; wire pellets of iron or steel:
73.04.1	- Steel shot...............................	7½%	Free
73.04.9	- Other.................................	17½%	10%”.
3. Omit items 82.02 to 82.07 (inclusive), insert the following items:—
“82.02	* Saws (non-mechanical) and blades for hand or machine saws (including toothless saw blades):
82.02.1	- Saw chain, that is to say, chain for chain saws.......	7½%	Free
82.02.9	- Other.................................	25%	15%
82.03	* Hand tools, as follows:— pliers (including cutting pliers), pincers, tweezers, tinmen’s snips, bolt croppers and the like; perforating punches; pipe cutters; spanners; wrenches (not including tap wrenches); files; rasps:
82.03.1	- Bolt croppers............................	7½%	Free
82.03.2	- Spanners; wrenches........................	35%	27½%
82.03.3	- Files; rasps..............................	25%	15%
82.03.9	- Other.................................	25%	17½%
82.04	* Hand tools (including glaziers’ diamonds) not falling within any other item in this Chapter; blow lamps, anvils; vices and clamps, other than accessories for, and parts for, machine tools; portable forges; grinding wheels with frameworks (whether hand or pedal operated):
82.04.1	- Goods, as follows:— (a) chisels, coopers’; (b) chisels, wood carving; (c) chisels, wood turning; (d) hammers, having a head weight of not less than 2 kilograms per hammer; (e) planes, woodworking, with bodies other than of metal	7½%	Free
82.04.2	- Goods, not being goods falling within sub-item 82.04.1, as follows:— (a) augers; (b) braces; (c) chisels, woodworking; (d) drills; (e) hammers; (f) irons, plane; (g) planes; (h) screwing tools (screwplates); (i) spokeshaves; (j) stocks; (k) trowels; (l) wrenches, tap	35%	25%

Third Schedule—continued

82.04.9	- Other.................................	25%	15%
82.05	* Interchangeable tools for hand tools, for machine tools or for power-operated hand tools (including such tools for pressing, stamping, drilling, tapping, threading, boring, broaching, milling, cutting, turning, dressing, morticing or screw driving), including dies for wire drawing, extrusion dies for metal, and rock drilling bits:
82.05.1	- Goods, as follows:— (a) wholly or partly of cemented carbides, as follows: (i) bits not exceeding 105 millimetres in diameter, for rotary and percussive rock drills; (ii) bits, rock drilling, of the coal, roof or key type; (iii) dies; (iv) tools being integral steels for rotary and percussive rock drills; (v) tools for working metals, metal carbides, wood, masonry or glass; or (b) not being wholly or partly of cemented carbides, as follows: (i) dies for drop forging, metal extrusion or wire drawing; (ii) dies and punches for cold pressing and stamping metal in planar form; (iii) hole saws; (iv) punching dies and punches for perforating and cutting	25%	15%
82.05.2	- Goods, not being wholly or partly of cemented carbides, as follows:— (a) boring or drilling bits, woodworking; (b) router bits or router cutters, woodworking; (c) tools and dies for working metals or metal carbides, not being goods falling within sub-item 82.05.1	35%	25%
82.05.9	- Other.................................	7½%	Free
82.06	* Knives and cutting blades, for machines or for mechanical appliances:
82.06.1	- Goods of a kind used solely or principally with machine tools for working metals or metal carbides	40%	27½%
82.06.2	- Wholly or partly of cemented carbides, not being goods falling within the last preceding sub-item	25%	15%
82.06.3	- Goods, not being goods falling within a preceding sub-item of this item, as follows:— (a) band knives for leather splitting machines; (b) cutting and creasing rules specially designed for use in paper box or carton making machinery; (c) cylindrical knives for coir mat clipping and shearing machines; (d) knife sections or chaffcutter knives for incorporation in agricultural machines	7½%	Free
82.06.4	- Goods, not being goods falling within a preceding sub-item of this item, for incorporation in agricultural machines	$0.037 per kg	$0.037 per kg, or, if lower, 5%
82.06.9	- Other.................................	45%	27½%
82.07	* Tool-tips and plates, sticks and the like for tool-tips, unmounted, of sintered metal carbides	25%	15%”.

Third Schedule—continued

4. Omit sub-item 84.22.6, insert the following sub-item:—
“84.22.6	- Wearing parts of an interchangeable or inserted tool type composed wholly or partly of tungsten carbide or other cemented carbides	25%	15%”.
5. Omit sub-item 84.23.4, insert the following sub-item:—
“84.23.4	- Wearing parts of an interchangeable or inserted tool type composed wholly or partly of tungsten carbide or other cemented carbides	25%	15%”.
6. After note 7 to Chapter 85 insert the following note:—
“8. In sub-item 85.01.1, “rating” in relation to rotary converters means the output rating, in kilowatts, or, where there are two or more such outputs, the aggregate of those outputs, calculated by reference to the electrical output of the rotary converter, or, where there is more than one such converter, the sum of the electrical outputs of the converters.”.
7. Omit paragraph 85.01.12, insert the following paragraph:—
“85.01.12	- - Direct current or universal motors, not being goods falling within the last preceding paragraph; rotary converters having a rating not in excess of 50 kilowatts; alternating current generators having a rating not in excess of 120 kVA, not being hand generators (ringing) for telephones; direct current or universal generators having a rating not in excess of 50 kilowatts	40%	27½%”.
8. After paragraph 85.01.14 insert the following paragraph:—
“85.01.15	- - Alternating current generators having a rating in excess of 120 kVA and not in excess of 500 kVA; rotary converters having a rating in excess of 50 kilowatts and not in excess of 400 kilowatts being goods that have— (a) a direct current output; or (b) an alternating current output of a frequency not in excess of 500 cycles per second	25%	15%”.
AMENDMENTS OF PART II. OF THE SECOND SCHEDULE
1. Omit—
“73.04	”,
insert—
“73.04.1	”.
73.04.9
2. Omit—
“82.04.11
82.04.21	”.
insert—
“82.04.9	Goods other than blow lamps and blow pipes”.
3. After—
“84.63.99	”
insert—
“85.01.15	”.
AMENDMENT OF PART III. OF THE SECOND SCHEDULE
Omit—
“82.02.29	”,
insert—
“82.02.1
82.02.9	Saws (non-mechanical); blades for saws (non-mechanical); circular saw blades; gang saw blades (other than plain section), stoneworking; machine hack saw blades; band saw blades”.

Third Schedule—continued

AMENDMENT OF PART IV. OF THE SECOND SCHEDULE
Omit—
“82.02.251
82.02.259		”,
insert—
“82.02.9		Goods other than band saw blades”.
AMENDMENT OF PART V. OF THE SECOND SCHEDULE
Omit—
“82.04.12		”,
insert—
“82.04.9		Goods other than grinding wheels”.
AMENDMENT OF PART I. OF THE THIRD SCHEDULE
Omit—
“Paragraph 82.04.92
Paragraph 82.05.61				”.
AMENDMENT OF PART II. OF THE THIRD SCHEDULE
Omit— “Paragraph 82.04.22
Paragraph 82.04.93
Sub-paragraph 82.05.591				”.
AMENDMENT OF PART IV. OF THE THIRD SCHEDULE
Omit—
“Paragraph 82.04.94				”.
AMENDMENTS OF PART V. OF THE FIFTH SCHEDULE
1. After item 372 insert the following item:—
“372a	28.56.2		Goods to which the tariff classification specified in column 2 of this item applies		Free”.
2. Omit item 1374, insert the following item:—
“1374	73.04.9		Goods to which the tariff classification specified in column 2 of this item applies		Free”.
3. Omit items 1665 to 1711 (inclusive), insert the following items:—
“1665	82.02.9		Saws other than frame saws (tubular metal ‘bush-man’ pattern); blades, as follows:— (a) circular saw: (i) diamond impregnated types; (ii) inserted tooth types; or (iii) segmental types; or (b) gang saw, stoneworking		Free
1666	82.02.9		Machine hack saw blades........................		10%
1667	82.02.9		Blades for saws other than— (a) circular saws; (b) hand saws; (c) machine hack saws; or (d) stoneworking gang saws		12½%
1668	82.03.2		Goods to which the tariff classification specified in column 2 of this item applies		Free
1669	82.03.3		Goods to which the tariff classification specified in column 2 of this item applies		Free

Third Schedule—continued

1670	82.03.9	Goods to which the tariff classification specified in column 2 of this item applies	Free
1671	82.04.2	Chisels.............................	20%
1672	82.04.2	Carpenters’ claw hammers................	To and including 30 June 1974—20%; From and including 1 July 1974, to and including 30 June 1976—16½%; From and including 1 July 1976, to and including 30 June 1978—11%; From and including 1 July 1978, to and including 30 June 1980—5½%; From and including 1 July 1980—Free
1673	82.04.2	Goods, not being goods falling within a preceding item	Free
1674	82.04.9	Goods other than— (a) bee-keepers’ tools; (b) button hooks; (c) can openers and other domestic or household appliances, but not excluding knife sharpeners; (d) chisels; (e) fireside tools; (f) grease guns; (g) kitchenware; (h) oil cans; (i) screwdrivers; (j) smoothing irons; (k) whaling tools; or (l) wire strainers	Free
1675	82.05.1	Goods other than rock drilling bits not being bits for rotary and percussive rock drills	Free
1676	82.05.2	Goods to which the tariff classification specified in column 2 of this item applies	Free
1677	82.06.1	Goods to which the tariff classification specified in column 2 of this item applies	(N): 22%
1678	82.06.2	Goods to which the tariff classification specified in column 2 of this item applies	(N): 14%
1679	82.06.4	Goods to which the tariff classification specified in column 2 of this item applies	Free
1680	82.06.9	Goods to which the tariff classification specified in column 2 of this item applies	(N): 22%
1681	82.07	Goods to which the tariff classification specified in column 2 of this item applies	Free”.
4. Omit item 1814, insert the following item:—
“1814	84.22.6	Goods to which the tariff classification specified in column 2 of this item applies	Free”.
5. Omit item	1825, insert the following item:—
“1825	84.23.4	Goods to which the tariff classification specified in column 2 of this item applies	Free”.
6. After item 1952 insert the following item:—
“1952a	85.01.15	Goods to which the tariff classification specified in column 2 of this item applies	Free”.

FOURTH SCHEDULE Section 7.

Amendment of the Principal Act as Amended in Accordance with Sections 4, 5 and 6 of this Act

AMENDMENT OF PART II. OF THE FIRST SCHEDULE

1. After Sub-item 24.02.4 insert the following sub-item:—
“24.02.5	- Tobacco, cigars, cigarettes or snuff, in quantities approved by the Minister, for use in a medical or other scientific research programme approved by the Minister	Free	Free”.

FIFTH SCHEDULE Section 8.

Amendments of the Principal Act as Amended in Accordance with Sections 4, 5, 6 and 7 of this Act
AMENDMENTS OF PART II. OF THE FIRST SCHEDULE
1. Omit paragraph 39.03.12, insert the following paragraph:—
“39.03.12	--Moulding compounds of cellulose acetate or cellulose acetate butyrate, not being adhesives	25%	20%”.
2. Omit sub-item 82.05.2, insert the following sub-item:—
“82.05.2	-Goods (other than goods wholly or partly of cemented carbides or holders for interchangeable tools for machine tools) as follows:—	35%	25%”.
	(a) boring or drilling bits, woodworking;
	(b) router bits or router cutters, woodworking;
	(c) tools and dies for working metals or metal carbides, not being goods falling within sub-item 82.05.1
3. After note 11 to Chapter 84 insert the following note:—
“12. In item 84.45, in relation to lathes, “swing over bed” means twice the factual distance from the axis of rotation (centre) to the nearest point on the bed.”.
4. Omit sub-items 84.45.1 to 84.45.3 (inclusive).
5. Omit sub-item 84.45.9, insert the following sub-items:—
“84.45.6	-Machines, as follows:—	35%	25%
	(a) drilling machines, as follows—
	(i) bench or pedestal type, having a drilling capacity in mild steel not exceeding 60 millimetres in diameter; or
	(ii) vertical type, with or arranged for use with multiple spindle heads;
	(b) grinding, honing, lapping or polishing machines, other than—
	(i) automatic polishing machines;
	(ii) centreless cylindrical or internal cylindrical grinding machines;
	(iii) grinding machines of a kind designed solely or principally for preparing or working printing blocks, plates or cylinders;
	(iv) honing machines of a kind designed to use honing stones; or
	(v) lapping machines of a kind designed to lap with soft metal charged with abrasives or with stone laps;
	(c) lathes, as follows— (i) brake drum or disc brake type, of a kind designed for repair or reconditioning; (ii) general purpose, of the sliding, surfacing and screw cutting (or chasing) type or capstan type, having a swing over bed not exceeding 650 millimetres, not being automatic lathes; or (iii) spinning type, having a swing over bed not exceeding 1100 millimetres;
	(d) reboring machines of a kind designed for the repair or reconditioning of internal combustion engines and parts for such engines;
	(e) sawing or filing machines, as follows— (i) abrasive cutting-off machines with diameter of cutting wheel not exceeding 650 millimetres; (ii) band sawing machines;

Fifth Schedule—continued

	(iii) circular sawing machines not being abrasive cutting machines; (iv) filing machines; or (v) hack sawing machines, single blade; (f) screwing or chasing (external cut) machines, of the radial die type, not exceeding 100 millimetres capacity in mild steel; (g) screwing or chasing (external cut) machines, of the tangential die type, not exceeding 200 millimetres capacity in mild steel; or (h) tapping machines, not exceeding 12.5 millimetres diameter capacity in mild steel
84.45.7	-Milling machines, not being— (a) general purpose toolroom machines, not usable with tables exceeding 1016 millimetres in length or with tables exceeding 381 millimetres in width; or (b) pantograph type machines, with work capacity not exceeding 407 millimetres in length or 204 millimetres in width	Free	Free
84.45.9	- Other...................................	7½	Free”.
6. Omit sub-item 84.48.1, insert the following sub-item:—
“84.48.1	- Accessories and parts of a kind used solely or principally with machines of a kind falling within item 84.45; tool holders of a kind ordinarily used for holding metal-working tools:
84.48.11	- - Goods, as follows:— (a) chucks; (b) copying attachments for lathes; (c) dividing heads with spiral cutting devices; (d) indexing tables; (e) lathe tool holders; (f) parts forming part of the contour of the machine or being an internal part of the machine, being parts specially designed for use with machines of a kind to which item 84.45 applies and in respect of which duty not exceeding 7½% of the value of the goods is payable; or (g) vices, other than cast iron vices	7½	Free
84.48.19	- - Other..................................	35%	25%”.
7. After sub-item 85.01.4 insert the following sub-item:—
“85.01.5	- Powered heads, suitable for use in connection with the performance of drilling, milling, boring, reaming, tapping or other rotary cutting functions in metal, whether or not falling within another sub-item in this item	35%	25%”.
8. After sub-item 97.06.2 insert the following sub-item:—
“97.06.3 \|	- Swimming pools............................	40%	30%”.
AMENDMENTS OF PART II. OF THE SECOND SCHEDULE
1. Omit— “84.45.119 84.45.12 84.45.139 84.45.15 84.45.211 84.45.219 84.45.229 84.45.231 84.45.319 84.45.329	Goods other than circular sawing machines that are not abrasive cutting machines
84.45.339	”

Fifth Schedule—continued

2. Omit—
“84.45.99		”.
insert—
“84.45.6		Goods other than circular sawing machines that are not abrasive cutting machines
84.45.9		”.
AMENDMENTS OF PART VII. OF THE SECOND SCHEDULE
1. Omit—
“84.45.111 84.45.131 84.45.141
84.45.211		Circular sawing machines that are not abrasive cutting machines
84.45.221 84.45.232 84.45.239 84.45.311 84.45.321 84.45.322
84.45.331		”.
2. Omit—
“84.45.91		”.
insert—
“84.45.6		Circular sawing machines that are not abrasive cutting machines
85.01.5		”.
AMENDMENTS OF PART V. OF THE FIFTH SCHEDULE
1. Omit items 1887 and 1888, insert the following items:—
“1887	84.45.6		Band sawing machines...................	(F): 22%
1888	84.45.6		Disc brake lathes of a kind designed for repair or reconditioning	Free”.
2. Omit items 1894 to 1897 (inclusive), insert the following item:—
“1894	84.48.19		Goods to which the tariff classification specified in column 2 of this item applies	Free”.

SIXTH SCHEDULE Section 9.

Amendments of the Principal Act as amended in accordance with sections 4, 5, 6,7 and 8 of this Act

AMENDMENTS OF PART II. OF THE FIRST SCHEDULE

1. Omit sub-item 60.04.1, insert the following sub-item:—
“60.04.1	- Men’s and boys’ shirts, being goods that are entered for home consumption on and after 1 July 1974	45%	20%”.
2. After sub-item 60.04.5, insert the following sub-item:—
“60.04.6	- Men’s and boys’ shirts, being goods that are entered for home consumption on or before 30 June 1974:
60.04.61	- - As prescribed by by-law..................	To and including 31 December 1973—45%, or, if higher, $2.86 per kg From and including 1 January 1974—45%	To and including 31 December 1973—20%; or, if higher, $2.86 per kg, less 25% From and including 1 January 1974—20%
60.04.69	- - Other..............................	To and including 31 December 1973— $9.86 per kg; or, if higher, $7.00 per kg and 45% From and including 1 January 1974—$7.00 per kg and 45%	To and including 31 December 1973— $9.86 per kg, less 25%; or, if higher, $7.00 per kg and 20% From and including 1 January 1974—$7.00 per kg, and 20%”.
3. Omit item 60.05, insert the following item:—
“60.05	*Outer garments and other articles, knitted or crocheted, not elastic or rubberised:
60.05.1	- Coats, jumpers, cardigans, sweaters, blouses, shirts and the like, being goods that are entered for home consumption on or before 30 June 1974:
60.05.11	- - As prescribed by by-law..................	To and including 31 December 1973—45%, or, if higher, $2.86 per kg From and including 1 January 1974—45%	To and including 31 December 1973—20%; or, if higher, $2.86 per kg, less 25% From and including 1 January 1974—20%

Sixth Schedule—continued

60.05.19	- - Other...........................	To and including 31 December 1973—$9.86 per kg; or, if higher, $7.00 per kg and 45%	To and including 31 December 1973—$9.86 per kg, less 25%; or, if higher, $7.00 per kg and 20%
		From and including 1 January 1974—$7.00 per kg and 45%	From and including 1 January 1974—$7.00 per kg and 20%
60.05.2	- Articles of apparel not being goods falling within sub-item 60.05.1	To and including 31 December 1973—45%, or, if higher, $2.86 per kg	To and including 31 December 1973—27½%; or, if higher, $2.86 per kg, less 17½%
		From and including 1 January 1974—45%	From and including 1 January 1974—27½%
60.05.3	- Towels...........................	55%; or, if higher, $1.08 per m2, less 55%	17½%; or, if higher, $1.08 per m2, less 92½%
60.05.9	- Other............................	32½%	20%”.
4. Omit sub-item 61.03.1, insert the following sub-items—
“61.03.1	- Shirts (not being nightwear) and shirt fronts with or without collars, being goods that are entered for home consumption on and after 1 July 1974	40%	20%”.
5. Omit sub-item 61.03.5, insert the following sub-item:—
“61.03.5	- Shirts (not being nightwear) and shirt fronts with or without collars, being goods that are entered for home consumption on or before 30 June 1974:
61.03.51	- - As prescribed by by-law...............	To and including 31 December 1973—40% and $1.50 per doz	To and including 31 December 1973—20% and $1.50 per doz
		From and including 1 January 1974—40%	From and including 1 January 1974—20%

Sixth Schedule—continued

61.03.59			- - Other.............................				To and including 31 December 1973—40% and $1.50 per doz and $7.00 per kg		To and including 31 December 1973—20% and $1.50 per doz and $7.00 per kg
							From and including 1 January 1974—40% and $7.00 per kg		From and including 1 January 1974—20% and $7.00 per kg”.
6. Omit sub-item 61.04.2.
AMENDMENT OF PART VI. OF THE SECOND SCHEDULE
Omit—
“60.05.15		”.
insert—
“60.05.2		Goods other than neckties”.
AMENDMENTS OF PART II. OF THE THIRD SCHEDULE
1. Omit—
“Sub-paragraph 60.05.139
Paragraph 60.05.14					”.
2. Omit—
“Paragraph 61.04.21
Paragraph 61.04.22
Paragraph 61.04.29					”.
AMENDMENTS OF PART IV. OF THE THIRD SCHEDULE
1. Omit—
“Sub-item 60.04.1						”.
2. Omit—
“Sub-paragraph 60.05.111
Sub-paragraph 60.05.119
Paragraph 60.05.15						Ties wholly of silk
Sub-item 60.05.4						”.
3. Omit—
“Paragraph 61.03.11
Paragraph 61.03.19						”.
AMENDMENTS OF PART V. OF THE FIFTH SCHEDULE
1. Omit item 1173.
2. After item 1177 insert the following items:—
“1177a	60.04.61			Goods to which the tariff classification specified in column 2 of this item applies that are entered for home consumption on or before 31 December 1973				20%
1177b	60.04.69			Goods to which the tariff classification specified in column 2 of this item applies				20%”.

Sixth Schedule—continued

3. Omit items 1179 to 1192 (inclusive), insert the following items:—
“1179	60.05.11	Goods to which the tariff classification specified in column 2 of this item applies that are entered for home consumption on or before 31 December 1973	20%
1180	60.05.19	Goods to which the tariff classification specified in column 2 of this item applies	20%
1181	60.05.2	Goods to which the tariff classification specified in column 2 of this item applies	20%
1182	60.05.3	Face washers......................	$0.538 per m2, less 27½%
1183	60.05.3	Towels other than towels of terry towelling or similar terry fabrics or face washers	17½%”.
4. Omit items 1219 and 1220, insert the following item:—
“1219	61.03.1	Goods to which the tariff classification specified in column 2 of this item applies	Free”.
5. Omit item 1224, insert the following items:—
“1224	61.03.51	Goods to which the tariff classification specified in column 2 of this item applies	Free
1224a	61.03.59	Goods to which the tariff classification specified in column 2 of this item applies	Free”.
6. Omit items 1227 to 1229 (inclusive).

SEVENTH SCHEDULE Section 10.

Amendments of the Principal Act as amended in accordance with sections 4, 5, 6, 7,8 and 9 of this Act

AMENDMENTS OF PART II. OF THE FIRST SCHEDULE

1. Omit item 22.08, insert the following item:—
“22.08	* Alcohol or neutral spirits, undenatured, containing not less than 80% by volume of alcohol; denatured spirits (including alcohol and neutral spirits) of any strength:
22.08.1	- Containing more than 94% by volume of alcohol, not being rectified spirits of wine for fortifying wines, as prescribed by by-law	$0.02 per l	$0.02 per l
22.08.9	- Other...............................	$5.08 per l of alcohol	$5.08 per l of alcohol”.
2. Omit sub-notes (1.) and (2.) to note 2 to Chapter 60, insert the following sub-note:—
“(1.) A reference in item 60.02, 60.03, 60.04, 60.05 or 60.06 to goods of a particular kind shall be read as including a reference to parts for goods of that kind.”.
3. Omit note 5 to Chapter 61, insert the following note:—
“5. A reference in an item in this Chapter to goods of a particular kind shall be read as including a reference to- (a) in the case of an item other than 61.09—textile fabric (other than knitted or crocheted fabric) cut to shape for making goods of that kind; or (b) in the case of item 61.09—textile fabric (including knitted or crocheted fabric whether imported as separate articles or in the form of a number of articles in the length) shaped for making goods of that kind.”.
4. Omit sub-item 61.01.6, insert the following sub-item:—
“61.01.6	- Other garments.........................	52½%		22½%”.
5. Omit sub-item 61.02.6, insert the following sub-item:—
“61.02.6	- Other garments.........................	52½%		22½%”.
6. Omit sub-item 61.04.4.
7. Omit sub-item 61.09.2, insert the following sub-item:—
“61.09.2	- Other garments.........................	52½%		22½%”.
8. Omit items 69.11 and 69.12, insert the following items:—
“69.11	* Tableware and other goods of a kind commonly used for domestic or toilet purposes, of porcelain or china, (including biscuit porcelain and parian)	30%		20%
69.12	* Tableware and other goods of a kind commonly used for domestic or toilet purposes, of pottery other than porcelain or china	30%		20%”.
9. Omit item 83.02, insert the following item:—
“83.02	* Base metal fittings and mountings suitable for furniture, doors, staircases, windows, blinds, coach-work, saddlery, trunks, caskets and the like (including automatic door closers); base metal hat-racks, hat-pegs, brackets and the like:
83.02.1	- Specially designed for coachwork; door closers, hydraulic or pneumatic	35%		25%
83.02.2	- Goods (other than fittings and mountings for curtains and goods falling within sub-item 83.02.1) that are entered for home consumption on or before 30 June 1974	35%		15%
83.02.9	- Other................................	25%		15%”.

Seventh Schedule—continued

10. Omit item 85.25, insert the following item:—
“85.25	* Insulators of any material:
85.25.1	- Insulators, as follows:—		7½	Free
	(a) being assemblies of the stacked type incorporating two or more separable insulators, both or all of which are usable at nominal system voltages exceeding 88000 volts;
	(b) of the suspension disc type, having an electromechanical failing load exceeding 147 kilo-newtons;
	(c) of the pin type, suitable for use at nominal system voltages exceeding 1000 volts that are entered for home consumption on or after 21 September 1973;
	(d) of types not specified in paragraphs (a) to (c) (inclusive), suitable for use at nominal system voltages exceeding 88000 volts
85.25.9	- Other...............................		50%	40%”.
AMENDMENT OF PART II. OF THE SECOND SCHEDULE
Omit—
“83.02.91		”,
insert—
“83.02.2
83.02.9		Goods, as follows:—
		(a) hinges;
		(b) barrel and socket bolts;
		(c) fittings and mountings for curtains; and
		(d) other goods not being goods specially designed for use with furniture”.
AMENDMENT OF PART III. OF THE SECOND SCHEDULE
Omit—
“85.25.9		”.
insert—
“85.25.1		Insulators of glass
85.25.9		Insulators of glass”.
AMENDMENT OF PART IV. OF THE SECOND SCHEDULE
Omit—
“69.11.1
69.11.2
69.11.9		”,
insert—
“69.11		”,
AMENDMENT OF PART V. OF THE SECOND SCHEDULE
Omit—
“69.12.1
69.12.2
69.12.9		”,
insert—
“69.12		”.
AMENDMENT OF PART VI. OF THE SECOND SCHEDULE
Omit—
“83.02.11
83.02.199		”,
insert—
“83.02.1		Turnbutton fasteners of a kind ordinarily used for the attachment of textile hoods or textile coverings to motor vehicles, other than turnbutton fasteners for use as original components in the assembly or manufacture of vehicles of a kind falling within sub-item 87.01.1, 87.02.1, 87.03.9 or paragraph 87.14.11 in the First Schedule; door closers, hydraulic or pneumatic”.

Seventh Schedule—continued

AMENDMENT OF PART VII. OF THE SECOND SCHEDULE

Omit—
“83.02.2		”.
insert—
“83.02.2		Goods other than hinges
83.02.9		Goods other than hinges”.
AMENDMENTS OF PART II. OF THE THIRD SCHEDULE
1. Omit—
“Item 05.15				Goods not put up for retail sale; animal semen
Item 06.01				Goods not put up for retail sale
Item 06.02				Goods not put up for retail sale”.
2. Omit—
“Item 44.02				Goods not put up for retai sale”.
AMENDMENTS OF PART IV. OF THE THIRD SCHEDULE
1. Omit—
“Sub-item 61.09.2				Goods other than suspender-belts, brassieres, braces, suspenders, garters and the like”,
insert—
“Sub-item 61.09.2				”.
2. Omit—
“Sub-item 83.02.3
Sub-paragraph 83.02.999				”.
AMENDMENT OF PART I. OF THE FIFTH SCHEDULE
Omit item 40.
AMENDMENTS OF PART V. OF THE FIFTH SCHEDULE
1. Omit items 235 and 236, insert the following items:—
“235	22.08.1		Goods to which the tariff classification specified in column 2 of this item applies		Free
236	22.08.9		Goods, other than rectified spirits of wine for fortifying wines		To and including 31 December 1973—$4.78 per l of alcohol; From and including 1 January 1974—$4.70 per l of alcohol”.
2. Omit item 1178.
3. Omit item 1231.
4. Omit items 1235 to 1237 (inclusive), insert the following items:—
“1235	61.09.1		Knitted or crocheted elastic fabric shaped for making garments		Free
1235a	61.09.1		Goods, not being goods falling within the preceding item		22½%
1236	61.09.2		Knitted or crocheted elastic fabric shaped for making garments		Free
1236a	61.09.2		Goods, not being goods falling within the preceding item		22½%”.
5. Omit items 1299 to 1306 (inclusive), insert the following items:—
“1299	69.11		Goods to which the tariff classification specified in column 2 of this item applies		Free
1300	69.12		Goods to which the tariff classification specified in column 2 of this item applies		(K): 14%”.

Seventh Schedule—continued

6. Omit item 1727, insert the following items:—
“1727	83.02.1	Turnbutton fasteners of a kind ordinarily used for the attachment of textile hoods or textile coverings to motor vehicles	Free
1727a	83.02.1	Goods, not being goods falling within the preceding item	15%
1727b	83.02.9	Fittings and mountings for curtains other than curtain rods	Free”.
7. Omit item 2036, insert the following item:—
“2036	85.25.9	Goods to which the tariff classification specified in column 2 of this item applies	Free”.

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