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2016
THE PARLIAMENT OF THE COMMONWEALTH OF AUSTRALIA
HOUSE OF REPRESENTATIVES
CUSTOMS TARIFF AMENDMENT
(2017 HARMONIZED SYSTEM CHANGES) BILL 2016
EXPLANATORY MEMORANDUM
(Circulated by authority of the
Assistant Minister for Immigration and Border Protection,
the Honourable Alex Hawke MP)
CUSTOMS TARIFF AMENDMENT (2017 HARMONIZED SYSTEM CHANGES)
BILL 2016
OUTLINE
The Customs Tariff Amendment (2017 Harmonized System Changes) Bill 2016 (the
HS2017 Bill) contains amendments to the Customs Tariff Act 1995 (the Customs Tariff
Act). These amendments will implement changes resulting from the fifth review of the
International Convention on the Harmonized Commodity Description and Coding
System, commonly referred to as the Harmonized System (HS).
Australia is a signatory to the HS. Since 1988, the HS has formed the basis of
Australia's commodity classifications for traded goods, both imports and exports.
The administering body, the World Customs Organization (WCO), reviews the HS
every five years to reflect changes in industry practice, technological developments
and evolving international trade patterns. The WCO completed the fifth review of the
HS in June 2014, with significant input from Australia. The HS requires Australia,
along with other signatories, to implement these changes from 1 January 2017.
The HS is a system of goods classification based on internationally agreed descriptors
for goods and related six digit codes. This six digit classification uniquely identifies all
traded goods and commodities and is uniform across all countries that have adopted
the HS. Signatory parties may also use additional digits for their own domestic
purposes.
In Australia, HS-based classifications are contained in the Customs Tariff Act for
imports and the Australian Harmonized Export Commodity Classification (AHECC) for
exports. The Customs Tariff Act provides an eight digit classification, with the six digit
international classification supplemented by two digits for domestic purposes.
A further two digits are used for statistical purposes by the Australian Bureau of
Statistics. The AHECC also draws on the six digit international classification,
supplemented by two digits for statistical purposes.
The HS2017 Bill will make significant amendments to existing classifications in the
Customs Tariff Act. The amendments concentrate particularly on environmental and
social issues that are of global concern, including the use of the HS for identifying
goods of specific importance to the Food and Agriculture Organization of the United
Nations (FAO).
The HS 2017 changes include amendments for forestry goods to enhance the
coverage of wood species to get a clearer picture of trade patterns, including trade in
endangered species. The HS 2017 amendments also insert new subheadings for
particular bamboo and rattan goods, as requested by the International Network for
Bamboo and Rattan (INBAR).
The HS 2017 amendments include new subheadings to provide detailed information
for several categories of goods that are used as antimalarial products.
New subheadings are being inserted for specific chemicals controlled under the
Chemical Weapons Convention (CWC); for certain hazardous chemicals controlled
under the Rotterdam Convention on the Prior Informed Consent Procedure for Certain
Customs Tariff Amendment (2017 Harmonized System Changes) Bill 2016
Page 2
Hazardous Chemicals and Pesticides in International Trade (Rotterdam Convention);
and certain pollutants under the Stockholm Convention on Persistent Organic
Pollutants (Stockholm Convention). These new subheadings facilitate the collection
and comparison of data on the international movement of certain chemicals controlled
under these conventions.
New subheadings have also been inserted, at the request of the International
Narcotics Control Board, to monitor and control pharmaceutical preparations
containing ephedrine, pseudoephedrine or norephedrine and for alpha-
phenylacetoacetonitrile, to facilitate the monitoring and control of narcotic drugs and
psychotropic substances.
Other amendments from the fifth review of the HS have resulted from changes in
international trade patterns, including distinguishing certain commodities in either
existing or new headings, and reflecting advances in technology where possible.
Finally, a number of amendments aim to clarify texts to ensure uniform application of
the HS nomenclature.
Complementary amendments will also be made to the Customs Act 1901 by the
Customs Amendment (2017 Harmonized System Changes) Bill 2016 to implement the
HS 2017 amendments.
FINANCIAL IMPACT STATEMENT
The HS2017 Bill gives effect to the changes resulting from the fifth review of the HS
while maintaining existing levels of tariff protection and margins of tariff preference for
the majority of the amendments.
The only exception is item 229. Item 229 amends the scope of heading 8542 resulting
in the potential transfer of certain goods from Chapters 84, 85, 90, 93 and 95.
The amendments associated with item 229 overlap with commitments made under the
expanded Information Technology Agreement (eITA), to which Australia is a signatory.
As announced in the 2016-17 Budget, the eITA is expected to come into effect on
1 January 2017, and some goods covered by the item 229 amendments will reduce to
a customs duty rate of Free.
The Department of the Treasury is unable to quantify the individual financial impact of
the amendments associated with item 229 as trade data does not separately identify
the goods concerned.
Customs Tariff Amendment (2017 Harmonized System Changes) Bill 2016
Page 3
Statement of Compatibility with Human Rights
Prepared in accordance with Part 3 of the Human Rights (Parliamentary Scrutiny)
Act 2011
CUSTOMS TARIFF AMENDMENT (2017 HARMONIZED SYSTEM CHANGES)
BILL 2016
This Bill is compatible with the human rights and freedoms recognised or declared in
the international instruments listed in section 3 of the Human Rights (Parliamentary
Scrutiny) Act 2011.
Overview of the Bill
The Bill amends the Customs Tariff Act 1995 (Customs Tariff Act) by:
amending relevant sections in the Customs Tariff Act to insert references to
new subheadings and delete repealed subheadings affected by the World
Customs Organization's fifth review of the International Convention on the
Harmonized Commodity Description and Coding System, commonly referred
to as the Harmonized System (HS);
amending Schedule 3 to delete, amend and insert new legal notes, headings
and subheadings resulting from the fifth review of the HS;
amending the items in Schedule 4 affected by the fifth review of the HS to
maintain the scope of the affected concessional items; and
amending Schedules 5 to 12 to reflect changes to those subheadings that
are affected by the fifth review of the HS.
Human rights implications
This legislative instrument does not engage, impact on, or limit in any way, the human
rights and freedoms recognised or declared in the international instruments listed in
the definition of human rights at section 3 of the Human Rights (Parliamentary
Scrutiny) Act 2011.
Conclusion
This Bill is compatible with human rights.
ASSISTANT MINISTER FOR IMMIGRATION AND BORDER PROTECTION,
THE HONOURABLE ALEX HAWKE MP
Customs Tariff Amendment (2017 Harmonized System Changes) Bill 2016
Page 4
CUSTOMS TARIFF AMENDMENT (2017 HARMONIZED SYSTEM CHANGES)
BILL 2016
NOTES ON CLAUSES
Clause 1 - Short title
This clause provides for the Act, when enacted, to be cited as the Customs Tariff
Amendment (2017 Harmonized System Changes) Act 2016.
Clause 2 - Commencement
Subclause (1) provides that each provision of this Act specified in Column 1 of the table
in that subclause commences, or is taken to have commenced, on the day or at the time
specified in Column 2 of the table. This subclause also provides that any other
statement in Column 2 of the table has effect according to its terms.
Item 1 of the table in this clause provides that sections 1 to 3 and anything in the Act not
covered elsewhere in the table will commence on the day on which the Act receives the
Royal Assent.
Item 2 of the table provides that Schedule 1 of the HS2017 Bill will commence on
1 January 2017.
Clause 3 - Schedules
This clause is the formal enabling provision for the Schedule to the HS2017 Bill,
providing that each Act specified in the Schedule is amended in accordance with the
applicable items of that Schedule. The clause also provides that other items of the
Schedule have effect according to their own terms. This is a standard enabling clause
for transitional, savings and application items in amending legislation.
Customs Tariff Amendment (2017 Harmonized System Changes) Bill 2016
Page 5
INTRODUCTORY COMMENTS
The HS is comprised of 21 Sections and 97 Chapters, broken down into four digit
headings and six digit subheadings, which can be used to uniquely identify all
internationally traded goods and commodities. The HS is administered by the WCO and is
reviewed every five years to reflect changes in industry practice, technological
developments and evolving international trade patterns.
Australia has committed to using the HS as the basis for its international trade
classification systems. The Customs Tariff Act gives effect to Australia's import trade
classification system by supplementing the six digit HS codes with two additional digits for
domestic subheadings. A further two digits are used for statistical purposes by the
Australian Bureau of Statistics.
The Customs Tariff Act is divided into twelve schedules and imposes customs duty on all
imported goods. Schedule 3 of the Customs Tariff Act provides the hierarchical system of
headings and subheadings, based on the HS, and sets out the general rate of customs
duty and preferential rates of customs duty as specified in section 16 of the Customs Tariff
Act. Schedule 3 also includes the descriptions of goods and additional classification
conditions specified by the section, chapter, subheading and additional notes.
Schedule 4 of the Customs Tariff Act provides concessional rates of duty for a range of
specified goods and classes of goods.
Schedules 5 to 12 of the Customs Tariff Act provide rates of customs duty for specified
goods in accordance with Australia's free trade and economic partnership agreements
with the United States of America, Thailand, Chile, ASEAN and New Zealand, Malaysia,
Republic of Korea, Japan and China.
The HS2017 Bill will amend Australia's import classification system, consistent with the
outcomes of the WCO's fifth review of the HS. These amendments will come into effect
on 1 January 2017, consistent with Australia's legal commitments to the WCO. These
amendments will primarily affect Schedule 3 of the Customs Tariff Act, with consequential
amendments to Schedules 4 to 12.
In this Explanatory Memorandum, the following abbreviations are used:
AANZFTA - Australia's regional agreement with ASEAN and New Zealand to establish
the ASEAN-Australia-New Zealand Free Trade Area
ACl-FTA - Australia-Chile Free Trade Agreement
ASEAN - Association of South East Asian Nations
AUSFTA - Australia-United States Free Trade Agreement
ChAFTA - China-Australia Free Trade Agreement
CPI - Consumer Price Index
Customs Tariff Act - Customs Tariff Act 1995
CWC - Chemical Weapons Convention
Customs Tariff Amendment (2017 Harmonized System Changes) Bill 2016
Page 6
FAO - Food and Agriculture Organization of the United Nations
HS - The International Convention on the Harmonized Commodity Description and Coding
System done at Brussels on 14 June 1983
HS2017 Bill - Customs Tariff Amendment (2017 Harmonized System Changes) Bill 2016
INBAR - International Network for Bamboo and Rattan
INN - International Non-Proprietary Name
(The use of INN indicates that a commonly accepted term is being used for particular
substances, often chemicals and pesticides, rather than the formal chemical name, for
example "ubidecarenone (INN)").
ISO - International Standards Organization
JAEPA - Japan-Australia Economic Partnership Agreement
KAFTA - Korea-Australia Free Trade Agreement
MAFTA - Malaysia-Australia Free Trade Agreement
Rotterdam Convention - The Rotterdam Convention on the Prior Informed Consent
Procedure for Certain Hazardous Chemicals and Pesticides in International Trade
Stockholm Convention - The Stockholm Convention on Persistent Organic Pollutants
TAFTA - Thailand-Australia Free Trade Agreement
WCO - World Customs Organization
Customs Tariff Amendment (2017 Harmonized System Changes) Bill 2016
Page 7
Schedule 1 - Amendments
Customs Tariff Act 1995
Item 1 - Subsection 19AAC(1) (table)
Section 19 of the Customs Tariff Act allows the automatic adjustment, twice yearly in
February and August, of customs duty rates for certain alcohol and fuel products, in line
with movements in the CPI. For this purpose, the Table in subsection 19AAC(1) lists
subheadings for fuel products that are subject to the automatic indexation provisions.
The amendments to the Table in subsection 19AAC(1) incorporate updated
subheadings, relating to certain fuel products to reflect changes made in heading 3824.
Item 109 refers.
This change will permit the continued automatic adjustment of customs duty rates for
these fuel products, in line with the CPI.
Item 2 - Section 19AA (table)
Section 19 of the Customs Tariff Act allows the automatic adjustment, twice yearly in
February and August, of customs duty rates for certain alcohol and fuel products in line
with movements in the CPI. For this purpose, the Table in section 19AA lists
subheadings for alcohol products that are subject to the automatic indexation provisions.
The amendments to the Table in section 19AA incorporate updated subheadings,
relating to alcohol products, to reflect changes made in heading 2204 that specify wine
products in containers holding more than two litres but not more than ten litres. Item 65
refers.
This change will permit the continued automatic adjustment of customs duty rates for
these alcohol products, in line with the CPI.
Amendments to Schedule 3 of the Customs Tariff Act - Classification of Goods
and General and Special Rates of Duty
Amendments to Chapter 3 (Fish and crustaceans, molluscs and other aquatic
invertebrates)
Introductory comments
Chapter 3 of the Customs Tariff Act applies to fish, crustaceans, molluscs and other
aquatic invertebrates, including live, fresh or chilled and preserved fish and fish meat.
In particular, edible fish offal, including livers and roes, of headings 0302 and 0303 are
transferred to subheadings 0302.9 and 0303.9. Edible fish offal includes livers, roes,
milt, fish fins, heads, tails and maws.
The amendments to Chapter 3 largely result from the FAO proposal to enhance the
monitoring of particular fish species for global food security purposes.
Customs Tariff Amendment (2017 Harmonized System Changes) Bill 2016
Page 8
Item 3 - Schedule 3 (Chapter 3, paragraph (c) of Note 1)
Note 1 to Chapter 3 lists goods that are excluded from Chapter 3.
Item 3 omits the reference to "including livers and roes" and substitutes with a reference
to "including livers, roes and milt" in paragraph (c) of Note 1 to Chapter 3. Currently, milt
not fit from human consumption is excluded from Chapter 3, since "roes" also includes
"milt". By specifically referencing "milt" this item provides clarity that "milt" remains
excluded from Chapter 3.
Item 4 - Schedule 3 (subheading 0301.93.00, the description of goods in column 2)
Subheading 0301.93.00 applies to certain species of live carp.
Item 4 repeals and substitutes the HS description for subheading 0301.93.00 to expand
the scope of carp to include other main species as identified by the FAO. Subheading
0301.93.00 now defines carp as Cyprinus spp., Carassius spp., Ctenopharyngodon
idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla,
Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, and Megalobrama spp.
This amendment will expand the definition of live carp. There will be a transfer of certain
live carp from subheading 0301.99.00 to subheading 0301.93.00.
Item 5 - Schedule 3 (subheading 0302.1, the description of goods in column 2)
Subheading 0302.1 applies to fresh or chilled salmonidae (but not including livers and
roes), other than fish fillets and other fish meats of heading 0304.
Item 5 repeals and substitutes the description in subheading 0302.1 to transfer all edible
fish offal, including livers and roes, to the applicable subheadings under
subheading 0302.9.
Edible fish offal of the fish types of this subheading will transfer to subheadings
0302.91.00 and 0302.99.00. Item 14 refers.
Item 6 - Schedule 3 (subheading 0302.2, the description of goods in column 2)
Subheading 0302.2 applies to certain species of fresh or chilled flat fish (but not
including livers and roes), other than fish fillets and other fish meats of heading 0304.
Item 6 repeals and substitutes the description in subheading 0302.2 to transfer all edible
fish offal, including livers and roes, to the applicable subheadings under
subheading 0302.9.
Edible fish offal of the fish types of this subheading will transfer to subheadings
0302.91.00 and 0302.99.00. Item 14 refers.
Item 7 - Schedule 3 (subheading 0302.3, the description of goods in column 2)
Subheading 0302.3 applies to fresh or chilled tunas, skipjack or stripe-bellied bonito (but
not including livers and roes), other than fish fillets and other fish meats of heading 0304.
Customs Tariff Amendment (2017 Harmonized System Changes) Bill 2016
Page 9
Item 7 repeals and substitutes the description in subheading 0302.3 to transfer all edible
fish offal, including livers and roes, to the applicable subheadings under
subheading 0302.9.
Edible fish offal of the fish types of this subheading will transfer to subheadings
0302.91.00 and 0302.99.00. Item 14 refers.
Item 8 - Schedule 3 (subheading 0302.4, the description of goods in column 2)
Subheading 0302.4 applies to certain species of fresh or chilled herrings, anchovies,
sardines, brisling or sprats, mackerel, jack and horse mackerel, cobia and swordfish (but
not including livers and roes), other than fish fillets and other fish meats of heading 0304.
Item 8 repeals and substitutes the description in subheading 0302.4 to expand the scope
the subheading to enlarge the coverage of pelagic species, other than tunas, to cover
Indian mackerels, seerfishes, jacks, crevalles, silver pomfrets, Pacific saury, scads,
capelin, Kawakawa, bonitos, marlins, sailfishes and spearfish.
Item 8 also repeals and substitutes the description in subheading 0302.4 to transfer all
edible fish offal, including livers and roes, to the applicable subheadings under
subheading 0302.9.
Edible fish offal of this subheading will transfer to subheadings 0302.91.00 and
0302.99.00. Item 14 refers.
Item 9 - Schedule 3 (after subheading 0302.47.00)
Item 9 inserts new subheading 0302.49.00 (other) to cover the expanded scope of
subheading 0302.4 as a result of the item 8 amendments.
Item 8 expands the scope of subheading 0302.4 to include Indian mackerels, seerfishes,
jacks, crevalles, silver pomfrets, Pacific saury, scads, capelin, Kawakawa, bonitos,
marlins, sailfishes and spearfish.
These fish will transfer from subheading 0302.89.00 to subheading 0302.49.00.
Item 10 - Schedule 3 (subheading 0302.5, the description of goods in column 2)
Subheading 0302.5 applies to fresh or chilled Bregmacerotidae, Euclichthyidae,
Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepidae fish
families (but not including livers and roes).
Item 10 repeals and substitutes the description in subheading 0302.5 to transfer all
edible fish offal, including livers and roes, to the applicable subheadings under
subheading 0302.9.
Edible fish offal of the fish types of this subheading will transfer to subheadings
0302.91.00 and 0302.99.00. Item 14 refers.
Customs Tariff Amendment (2017 Harmonized System Changes) Bill 2016
Page 10
Item 11 - Schedule 3 (subheading 0302.7, the description of goods in column 2)
Subheading 0302.7 applies to certain species of tilapias, catfish, carp, eels, Nile perch
and snakeheads (but not including livers and roes), other than fish fillets and other fish
meats of heading 0304.
Item 11 repeals and substitutes the description in subheading 0302.7 to expand the
scope of carp species to include other main species as identified by the FAO. Carp is
now defined as Cyprinus spp., Carassius spp., Ctenopharyngodon idellus,
Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo
spp., Osteochilus hasselti, Leptobarbus hoeveni and Megalobrama spp.
Item 11 also transfers all edible fish offal, including livers and roes, to the applicable
subheadings under subheading 0302.9.
Edible fish offal of the fish types of this subheading will transfer to subheadings
0302.91.00 and 0302.99.00. Item 14 refers.
Item 12 - Schedule 3 (subheading 0302.73.00, the description of goods in
column 2)
Item 12 expands the scope of subheading 0302.73.00 to cover the item 11 amendments
to subheading 0302.7.
Item 12 repeals and substitutes the description of subheading 0302.73.00 to expand the
scope of the carp species to include other main species as identified by the FAO. Carp
is now defined as Cyprinus spp., Carassius spp., Ctenopharyngodon idellus,
Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo
spp., Osteochilus hasselti, Leptobarbus hoeveni and Megalobrama spp.
There will be a transfer of fish species from subheading 0302.89.00 to subheading
0302.73.00.
Item 13 - Schedule 3 (subheading 0302.8, the description of goods in column 2)
Subheading 0302.8 applies to other fresh or chilled fish (but not including livers and
roes), other than fish fillets and other fish meats of heading 0304.
Item 13 repeals and substitutes the description in subheading 0302.8 to transfer all
edible fish offal, including livers and roes, to the applicable subheadings under
subheading 0302.9.
Edible fish offal of the fish types of this subheading will transfer to subheadings
0302.91.00, 0302.92.00 and 0302.99.00. Item 14 refers.
Item 14 - Schedule 3 (subheading 0302.90.00)
Heading 0302 applies to fresh or chilled fish excluding fish fillets and other fish meat of
heading 0304. Subheading 0302.90.00 applies to livers and roes.
Item 14 repeals and substitutes subheading 0302.90.00 with new subheadings to
expand the scope of the subheading to include milt, fish fins, heads, tails, maws and
Customs Tariff Amendment (2017 Harmonized System Changes) Bill 2016
Page 11
other edible fish offal. The amendments inserted by items 5 to 13 transfers edible fish
offal of heading 0302 to the applicable subheadings under subheading 0302.9.
The following Table lists the new subheadings specifying the edible fish offal of
subheading 0302.9. It also shows the pre-2017 classification of these goods.
Table: Edible fish offal of 0302.9
Post-2017 Post-2017 Description Pre-2017
Subheading Subheading
0302.9 - Livers, roes, milt, fish fins, heads, 0302.1
tails, maws and other edible fish offal: 0302.2
0302.3
0302.4
0302.5
0302.7
0302.8
0302.90.00
0302.91.00 -- Livers, roes and milt 0302.90.00
0302.92.00 -- Shark fins 0302.81.00
0302.99.00 -- Other 0302.11.00
0302.13.00
0302.14.00
0302.19.00
0302.21.00
0302.22.00
0302.23.00
0302.24.00
0302.29.00
0302.31.00
0302.32.00
0302.33.00
0302.34.00
0302.35.00
0302.36.00
0302.39.00
0302.41.00
0302.42.00
0302.43.00
0302.44.00
0302.45.00
0302.46.00
0302.47.00
0302.51.00
0302.52.00
0302.53.00
Customs Tariff Amendment (2017 Harmonized System Changes) Bill 2016
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0302.54.00
0302.55.00
0302.56.00
0302.59.00
0302.71.00
0302.72.00
0302.73.00
0302.74.00
0302.79.00
0302.81.00
0302.82.00
0302.83.00
0302.84.00
0302.85.00
0302.89.00
Item 15 - Schedule 3 (subheading 0303.1, the description of goods in column 2)
Subheading 0303.1 applies to frozen salmonidae (but not including livers and roes),
other than fish fillets and other fish meats of heading 0304.
Item 15 repeals and substitutes the description in subheading 0303.1 to transfer all
edible fish offal, including livers and roes, to the applicable subheadings under
subheading 0303.9.
Edible salmonidae fish offal will transfer to subheadings 0303.91.00 and 0303.99.00.
Item 24 refers.
Item 16 - Schedule 3 (subheading 0303.2, the description of goods in column 2)
Subheading 0303.2 applies to certain species of frozen tilapias, catfish, carp, eels, Nile
perch and snakeheads (but not including livers and roes), other than fish fillets and other
fish meats of heading 0304.
Item 16 repeals and substitutes the description in subheading 0303.2 to expand the
scope of carp species to include other main species as identified by the FAO. Carp is
now defined as Cyprinus spp., Carassius spp., Ctenopharyngodon idellus,
Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo
spp., Osteochilus hasselti, Leptobarbus hoeveni and Megalobrama spp.
Item 16 also repeals and substitutes the description in subheading 0303.2 to transfer all
edible fish offal, including livers and roes, to the applicable subheadings under
subheading 0303.9.
Edible fish offal of this subheading will transfer to subheadings 0303.91.00 and
0303.99.00. Item 24 refers.
Customs Tariff Amendment (2017 Harmonized System Changes) Bill 2016
Page 13
Item 17 - Schedule 3 (subheading 0303.25.00, the description of goods in
column 2)
Item 17 expands the scope of subheading 0303.25.00 to cover the expanded scope of
subheading 0303.2 as a result of the item 16 amendments.
Item 17 repeals and substitutes the description of subheading 0303.25.00 to expand the
scope of the carp species to include other main species as identified by the FAO. Carp
is now defined as Cyprinus spp., Carassius spp., Ctenopharyngodon idellus,
Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo
spp., Osteochilus hasselti, Leptobarbus hoeveni and Megalobrama spp.
There will be a transfer of fish species from subheading 0303.89.00 to subheading
0303.25.00.
Item 18 - Schedule 3 (subheading 0303.3, the description of goods in column 2)
Subheading 0303.3 applies to certain species of frozen flat fish (but not including livers
and roes), other than fish fillets and other fish meats of heading 0304.
Item 18 repeals and substitutes the description in subheading 0303.3 to transfer all
edible fish offal, including livers and roes, to the applicable subheadings under
subheading 0303.9.
Edible fish offal of the fish types of this subheading will transfer to subheadings
0303.91.00 and 0303.99.00. Item 24 refers.
Item 19 - Schedule 3 (subheading 0303.4, the description of goods in column 2)
Subheading 0303.4 applies to certain species of frozen tunas, skipjack or stripe-bellied
bonito (but not including livers and roes), other than fish fillets and other fish meats of
heading 0304.
Item 19 repeals and substitutes the description in subheading 0303.4 to transfer all
edible fish offal, including livers and roes, to the applicable subheadings under
subheading 0303.9.
Edible fish offal of the fish types of this subheading will transfer to subheadings
0303.91.00 and 0303.99.00. Item 24 refers.
Item 20 - Schedule 3 (subheading 0303.5, the description of goods in column 2)
Subheading 0303.5 applies to certain species of frozen herrings, anchovies, sardines,
brisling or sprats, mackerel, jack and horse mackerel, cobia and swordfish (but not
including livers and roes), other than fish fillets and other fish meats of heading 0304.
Item 20 repeals and substitutes the description in subheading 0303.5 to expand the
scope of subheading to include anchovies, Indian mackerels, seerfishes, jacks,
crevalles, silver pomfrets, Pacific saury, scads, capelin, Kawakawa, bonitos, marlins,
sailfishes and spearfish.
Customs Tariff Amendment (2017 Harmonized System Changes) Bill 2016
Page 14
Item 20 repeals and substitutes the description in subheading 0303.5 to transfer all
edible fish offal, including livers and roes, to the applicable subheadings under
subheading 0303.9.
Edible fish offal of the fish types of this subheading will transfer to subheadings
0303.91.00 and 0303.99.00. Item 24 refers.
Item 21 - Schedule 3 (after subheading 0303.57.00)
Item 21 inserts new subheading 0303.59.00 (other) to cover the expanded scope of
subheading 0303.5 as a result of the item 20 amendments.
Item 20 expands the scope of the subheading 0303.5 to include anchovies, Indian
mackerels, seerfishes, silver pomfrets, Pacific saury, scads, capelin, Kawakawa,
bonitos, marlins, sailfishes and spear fishes.
These fish will transfer from subheading 0303.89.00 to subheading 0303.59.00.
Item 22 - Schedule 3 (subheading 0303.6, the description of goods in column 2)
Subheading 0303.6 applies to frozen Bregmacerotidae, Euclichthyidae, Gadidae,
Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae fish families
(but not including livers and roes), other than fish fillets and other fish meats of heading
0304.
Item 22 repeals and substitutes the description in subheading 0303.6 to transfer all
edible fish offal, including livers and roes, to the applicable subheadings under
subheading 0303.9.
Edible fish offal of the fish types of this subheading will transfer to subheadings
0303.91.00 and 0303.99.00. Item 24 refers.
Item 23 - Schedule 3 (subheading 0303.8, the description of goods in column 2)
Subheading 0303.8 applies to other frozen fish (but not including livers and roes), other
than fish fillets and other fish meats of heading 0304.
Item 23 repeals and substitutes the description in subheading 0303.8 to transfer all
edible fish offal, including livers and roes, to the applicable subheadings under
subheading 0303.9.
Edible fish offal of the fish types of this subheading will transfer to subheadings
0303.91.00, 0303.92.00 and 0303.99.00. Item 24 refers.
Item 24 - Schedule 3 (subheading 0303.90.00)
Heading 0303 applies to frozen fish excluding fish fillets and other fish meat of
heading 0304. Subheading 0303.90.00 applies to livers and roes.
Item 24 repeals and substitutes subheading 0303.90.00 with new subheadings to
expand the scope of the subheading to include milt, fish fins, heads, tails, maws and
other edible fish offal. The amendments inserted by items 15 to 23 transfers edible fish
offal of heading 0303 to the applicable subheadings under subheading 0303.9.
Customs Tariff Amendment (2017 Harmonized System Changes) Bill 2016
Page 15
The following Table lists the new subheadings specifying the edible fish offal of
subheading 0303.9. It also shows the pre-2017 classification of these goods.
Table: Edible fish offal of subheading 0303.9
Post-2017 Post-2017 Description Pre-2017
Subheading Subheading
0303.9 - Livers, roes, milt, fish fins, heads, 0303.1
tails, maws and other edible fish offal: 0303.2
0303.3
0303.4
0303.5
0303.6
0303.8
0303.90.00
0303.91.00 -- Livers, roes and milt 0303.90.00
0303.92.00 -- Shark fins 0303.81.00
0303.99.00 -- Other 0303.11.00
0303.12.00
0303.13.00
0303.14.00
0303.19.00
0303.23.00
0303.24.00
0303.25.00
0303.26.00
0303.29.00
0303.31.00
0303.32.00
0303.33.00
0303.34.00
0303.39.00
0303.41.00
0303.42.00
0303.43.00
0303.44.00
0303.45.00
0303.46.00
0303.49.00
0303.51.00
0303.53.00
0303.54.00
0303.55.00
0303.56.00
0303.57.00
Customs Tariff Amendment (2017 Harmonized System Changes) Bill 2016
Page 16
0303.63.00
0303.64.00
0303.65.00
0303.66.00
0303.67.00
0303.68.00
0303.69.00
0303.81.00
0303.82.00
0303.83.00
0303.84.00
0303.89.00
Item 25 - Schedule 3 (subheading 0304.3, the description of goods in column 2)
Subheading 0304.3 covers certain species of fresh or chilled fillets of tilapias, catfish,
carp, eels, Nile perch and snakeheads.
Item 25 repeals and substitutes the description in subheading 0304.3 to expand the
scope of carp to include other main species as identified by the FAO. Carp is now
defined as Cyprinus spp., Carassius spp., Ctenopharyngodon idellus,
Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo
spp., Osteochilus hasselti, Leptobarbus hoeveni and Megalobrama spp.
There is a transfer of fish species from subheading 0304.49.00 to subheading
0304.39.00.
Item 26 - Schedule 3 (after subheading 0304.46.00)
Subheading 0304.4 covers other fresh or chilled fish fillets not previously specified in
heading 0304.
Item 26 inserts new subheading 0304.47.00 to cover fresh or chilled fillets of dogfish and
other sharks and new subheading 0304.48.00 covers fresh or chilled fillets of rays and
skates (Rajidae).
There is a transfer of these goods from subheading 0304.49.00 to subheadings
0304.47.00 and 0304.48.00.
Item 27 - Schedule 3 (subheading 0304.51.00, the description of goods in
column 2)
Subheading 0304.5 covers other fresh or chilled fish meat. Subheading 0304.51.00
covers certain species of tilapias, catfish, carp, eels, Nile perch and snakeheads.
Item 27 repeals and substitutes the description in subheading 0304.51.00 to expand the
scope of carp to include other main species as identified by the FAO. Carp is now
defined as Cyprinus spp., Carassius spp., Ctenopharyngodon idellus,
Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo
spp., Osteochilus hasselti, Leptobarbus hoeveni and Megalobrama spp.
Customs Tariff Amendment (2017 Harmonized System Changes) Bill 2016
Page 17
There is a transfer of fish species from subheading 0304.59.00 to subheading
0304.51.00.
Item 28 - Schedule 3 (after subheading 0304.55.00)
Subheading 0304.5 covers other fresh or chilled fish meat.
Item 28 inserts new subheading 0304.56.00 to cover fresh or chilled dogfish and other
shark meat and new subheading 0304.57.00 to cover fresh or chilled rays and skates
(Rajidae) meat.
There is a transfer of these goods from subheading 0304.59.00 to subheadings
0304.56.00 and 0304.57.00.
Item 29 - Schedule 3 (subheading 0304.6, the description of goods in column 2)
Subheading 0304.6 covers frozen fillets of certain species of tilapias, catfish, carp, eels,
Nile perch and snakeheads.
Item 29 repeals and substitutes the description in subheading 0304.6 to expand the
scope of carp to include other main species as identified by the FAO. Carp is now
defined as Cyprinus spp., Carassius spp., Ctenopharyngodon idellus,
Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo
spp., Osteochilus hasselti, Leptobarbus hoeveni and Megalobrama spp.
There is a transfer of certain goods from subheading 0304.89.00 to subheading
0304.69.00.
Item 30 - Schedule 3 (after subheading 0304.87.00)
Subheading 0304.8 covers frozen fillets of other fish not previously covered under
heading 0304.
Item 30 inserts new subheading 0304.88.00 to cover frozen fillets of dogfish, other
sharks, rays and skates (Rajidae).
There is a transfer of these goods from subheading 0304.89.00 to subheading
0304.88.00.
Item 31 - Schedule 3 (subheading 0304.93.00, the description of goods in
column 2)
Subheading 0304.9 covers other frozen fish meat. Subheading 0304.93.00 covers
frozen fish meat for certain species of tilapias, catfish, carp, eels, Nile perch and
snakeheads.
Item 31 repeals and substitutes the description in subheading 0304.93.00 to expand the
scope of carp to include other main species as identified by the FAO. Carp is now
defined as Cyprinus spp., Carassius spp., Ctenopharyngodon idellus,
Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo
spp., Osteochilus hasselti, Leptobarbus hoeveni and Megalobrama spp.
Customs Tariff Amendment (2017 Harmonized System Changes) Bill 2016
Page 18
There is a transfer of certain goods from subheading 0304.99.00 to subheading
0304.93.00.
Item 32 - Schedule 3 (after subheading 0304.95.00)
Subheading 0304.9 covers other frozen fish meat.
Item 32 inserts new subheading 0304.96.00 to cover dogfish and other sharks and new
subheading 0304.97.00 to cover rays and skates (Rajidae).
There is a transfer of these goods from subheading 0304.99.00 to subheadings
0304.96.00 and 0304.97.00.
Item 33 - Schedule 3 (subheading 0305.20.00, the description of goods in
column 2)
Subheading 0305.20.00 applies to livers and roes of fish that are dried, smoked, salted
or in brine.
Item 33 repeals and substitutes the description in subheading 0305.20.00 to add a
reference to "milt".
The term "roes" also includes "milt". This item provides further clarity that "milt" remains
classified to this subheading if it is dried, smoked, salted or in brine.
Item 34 - Schedule 3 (subheading 0305.31.00, the description of goods in
column 2)
Subheading 0305.3 covers fish fillets that are dried, salted or in brine, but not smoked.
Subheading 0305.31.00 covers certain species of tilapias, catfish, carp, eels, Nile perch
and snakeheads.
Item 34 repeals and substitutes the description in subheading 0305.31.00 to expand the
scope of carp to include other main species as identified by the FAO. Carp is now
defined as Cyprinus spp., Carassius spp., Ctenopharyngodon idellus,
Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo
spp., Osteochilus hasselti, Leptobarbus hoeveni and Megalobrama spp.
There is a transfer of certain goods from subheading 0305.39.00 to subheading
0305.31.00.
Item 35 - Schedule 3 (subheading 0305.44.00, the description of goods in
column 2)
Subheading 0305.4 covers smoked fish including fillets other than edible fish offal.
Subheading 0305.44.00 covers certain species of tilapias, catfish, carp, eels, Nile perch
and snakeheads.
Item 35 repeals and substitutes the description in subheading 0305.44.00 to expand the
scope of carp to include other main species as identified by the FAO. Carp is now
defined as Cyprinus spp., Carassius spp., Ctenopharyngodon idellus,
Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo
spp., Osteochilus hasselti, Leptobarbus hoeveni and Megalobrama spp.
Customs Tariff Amendment (2017 Harmonized System Changes) Bill 2016
Page 19
There is a transfer of certain goods from subheading 0305.49.00 to subheading
0305.44.00.
Item 36 - Schedule 3 (after subheading 0305.51.00)
Subheading 0305.5 covers dried fish, other than edible fish offal, whether or not salted
but not smoked.
Item 36 inserts new subheadings 0305.52.00, 0305.53.00 and 0305.54.00 to separately
identify certain species of dried fish. The new subheadings are set out in the following
Table. The Table sets also shows the pre-2017 classification of these fish types.
Table: Dried fish, other than edible fish offal, whether or not salted but not smoked of
subheading 0305.5
Post-2017 Post-2017 Description Pre-2017
Subheading Subheading
0305.5 - Dried fish, other than edible fish offal, 0305.5
whether or not salted but not smoked:
0305.52.00 -- Tilapias (Oreochromis spp.), catfish 0305.59.00
(Pangasius spp., Silurus spp., Clarias
spp., Ictalurus spp.), carp (Cyprinus
spp., Carassius spp.,
Ctenopharyngodon idellus,
Hypophthalmichthys spp., Cirrhinus
spp., Mylopharyngodon piceus, Catla
catla, Labeo spp., Osteochilus
hasselti, Leptobarbus hoeveni,
Megalobrama spp.), eels (Anguilla
spp.), Nile perch (Lates niloticus) and
snakeheads (Channa spp.)
0305.53.00 -- Fish of the families 0305.59.00
Bregmacerotidae, Euclichthyidae,
Gadidae, Macrouridae, Melanonidae,
Merlucciidae, Moridae and
Muraenolepididae, other than cod
(Gadus morhua, Gadus ogac, Gadus
macrocephalus)
Customs Tariff Amendment (2017 Harmonized System Changes) Bill 2016
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0305.54.00 -- Herrings (Clupea harengus, Clupea 0305.59.00
pallasii), anchovies (Engraulis spp.),
sardines (Sardina pilchardus,
Sardinops spp.), sardinella (Sardinella
spp.), brisling or sprats (Sprattus
sprattus), mackerel (Scomber
scombrus, Scomber australasicus,
Scomber japonicus), Indian mackerels
(Rastrelliger spp.), seerfishes
(Scomberomorus spp.), jack and horse
mackerel (Trachurus spp.), jacks,
crevalles (Caranx spp.), cobia
(Rachycentron canadum), silver
pomfrets (Pampus spp.), Pacific saury
(Cololabis saira), scads (Decapterus
spp.), capelin (Mallotus villosus),
swordfish (Xiphias gladius), Kawakawa
(Euthynnus affinis), bonitos (Sarda
spp.), marlins, sailfishes, spearfish
(Istiophoridae)
0305.59.00 -- Other 0305.59.00
Item 37 - Schedule 3 (subheading 0305.64.00, the description of goods in
column 2)
Subheading 0305.6 covers fish, salted but not dried or smoked and fish in brine, other
than edible fish offal. Subheading 0305.64.00 covers certain species of tilapias, catfish,
carp, eels, Nile perch and snakeheads.
Item 37 repeals and substitutes the description in subheading 0305.64.00 to expand the
scope of carp to include other main species as identified by the FAO. Carp is now
defined as Cyprinus spp., Carassius spp., Ctenopharyngodon idellus,
Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo
spp., Osteochilus hasselti, Leptobarbus hoeveni and Megalobrama spp.
There is a transfer of certain goods from subheading 0305.69.00 to subheading
0305.64.00.
Item 38 - Schedule 3 (subheadings 0306.2 to 0306.29.00)
Subheading 0306.2 applies to crustaceans that are not frozen.
Item 38 repeals subheadings 0306.2 to 0306.29.00 to separate crustaceans that are not
frozen into "live, fresh or chilled" and "other". The new subheadings are set out in the
following Table. It also shows the pre-2017 classification of these crustaceans.
Table: Crustaceans that are not frozen of heading 0306
Post-2017 Post-2017 Description Pre-2017
Subheading Subheading
0306.3 - Live, fresh or chilled: 0306.2
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Page 21
0306.31.00 -- Rock lobster and other sea crawfish 0306.21.00
(Palinurus spp., Panulirus spp., Jasus
spp.)
0306.32.00 -- Lobsters (Homarus spp.) 0306.22.00
0306.33.00 -- Crabs 0306.24.00
0306.34.00 -- Norway lobsters (Nephrops 0306.25.00
norvegicus)
0306.35.00 -- Cold-water shrimps and prawns 0306.26.00
(Pandalus spp., Crangon crangon)
0306.36.00 -- Other shrimps and prawns 0306.27.00
0306.39.00 -- Other, including flours, meals and 0306.29.00
pellets of crustaceans, fit for human
consumption
0306.9 - Other: 0306.2
0306.91.00 -- Rock lobster and other sea crawfish 0306.21.00
(Palinurus spp., Panulirus spp., Jasus
spp.)
0306.92.00 -- Lobsters (Homarus spp.) 0306.22.00
0306.93.00 -- Crabs 0306.24.00
0306.94.00 -- Norway lobsters (Nephrops 0306.25.00
norvegicus)
0306.95.00 -- Shrimps and prawns 0306.26.00
0306.27.00
0306.99.00 -- Other, including flours, meals and 0306.29.00
pellets of crustaceans, fit for human
consumption
Item 39 - Schedule 3 (after subheading 0307.11.00)
Heading 0307 applies to molluscs; and meals, flours and pellets of molluscs fit for
human consumption. Subheading 0307.19.00 applies to oysters that are not live, fresh
or chilled.
Item 39 inserts new subheading 0307.12.00 to separate frozen oysters from other
oysters of subheading 0307.19.00.
Frozen oysters will transfer from subheading 0308.19.00 to subheading 0307.12.00.
Item 40 - Schedule 3 (after subheading 0307.21.00)
Subheading 0307.29.00 applies to scallops, including queen scallops, of the genera
Pecten, Chlamys or Placopecten that are not live, fresh or chilled.
Item 40 inserts new subheading 0307.22.00 to separate frozen scallops from other
scallops of subheading 0307.29.00.
Customs Tariff Amendment (2017 Harmonized System Changes) Bill 2016
Page 22
Frozen scallops will transfer from subheading 0307.29.00 to subheading 0307.22.00.
Item 41 - Schedule 3 (after subheading 0307.31.00)
Subheading 0307.39.00 applies to mussels (Mytilus spp., Perna spp.) that are not live,
fresh or chilled.
Item 41 inserts new subheading 0307.32.00 to separate frozen mussels from other
mussels of subheading 0307.39.00.
Frozen mussels will transfer from subheading 0307.39.00 to subheading 0307.32.00.
Item 42 - Schedule 3 (subheadings 0307.4 to 0307.49.00)
Subheading 0307.4 applies to certain species of cuttle fish and squid.
Item 42 repeals and substitutes subheadings 0307.4 to 0307.49.00 to expand the scope
of cuttle fish and squid by removing the reference to specific cuttle fish species and
squid species, respectively.
Item 42 also separates "frozen" and "other" cuttle fish and squid. The following Table
provides the new structure for subheading 0307.4. It also shows the pre-2017
classification of these species.
Table: Cuttle fish and squid of subheading 0307.4
Post-2017 Post-2017 Description Pre-2017
Subheading Subheading
0307.4 - Cuttle fish and squid: 0307.4
0307.9
0307.42.00 -- Live, fresh or chilled 0307.41.00
0307.91.00
0307.43.00 -- Frozen 0307.49.00
0307.99.00
0307.49.00 -- Other 0307.49.00
0307.99.00
Item 43 - Schedule 3 (after subheading 0307.51.00)
Subheading 0307.59.00 applies to octopus (Octopus spp.) that is not live, fresh or
chilled.
Item 43 inserts new subheading 0307.52.00 to separate frozen octopus from other
octopus of subheading 0307.59.00.
Frozen octopus will transfer from subheading 0307.59.00 to subheading 0307.52.00.
Item 44 - Schedule 3 (after subheading 0307.71.00)
Subheading 0307.7 applies to clams, cockles and arkshells of the families Arcidae,
Arcticidae, Cardiidae, Donacidae, Hiatellidae, Mactridae, Mesodesmatidae, Myidae,
Semelidae, Solecurtidae, Solenidae, Tridacnidae and Veneridae). Subheading
Customs Tariff Amendment (2017 Harmonized System Changes) Bill 2016
Page 23
0307.79.00 applies to these clams, cockles and arkshells that are not live, fresh or
chilled.
Item 44 inserts new subheading 0307.72.00 to separate frozen clams, cockles and
arkshells from other clams, cockles and arkshells of subheading 0307.79.00.
Frozen clams, cockles and arkshells will transfer from subheading 0307.79.00 to
subheading 0307.72.00.
Item 45 - Schedule 3 (subheadings 0307.8 to 0307.89.00)
Subheading 0307.8 applies to abalone.
Item 45 repeals and substitutes subheading 0307.8 to 0307.89.00 to expand the scope
of subheading 0307.8 to include stromboid conchs (Strombus spp.).
Item 45 also separates "frozen" and "other" abalone and stromboid conchs. The
following Table provides the new structure for subheading 0307.8. It also shows the
pre-2017 classification of these species.
Table: Abalone and stromboid conchs of subheading 0307.8
Post-2017 Post-2017 Description Pre-2017
Subheading Subheading
0307.8 - Abalone (Haliotis spp.) and stromboid 0307.8
conchs (Strombus spp.): 0307.9
0307.81.00 -- Live, fresh or chilled abalone 0307.81.00
(Haliotis spp.)
0307.82.00 -- Live, fresh or chilled stromboid 0307.91.00
conchs (Strombus spp.)
0307.83.00 -- Frozen abalone (Haliotis spp.) 0307.89.00
0307.84.00 -- Frozen stromboid conchs (Strombus 0307.99.00
spp.)
0307.87.00 -- Other abalone (Haliotis spp.) 0307.88.00
0307.88.00 -- Other stromboid conchs (Strombus 0307.99.00
spp.)
Item 46 - Schedule 3 (after subheading 0307.91.00)
Heading 0307 applies to molluscs. Subheading 0307.99.00 applies to other molluscs
that have not been previously identified that are not live, fresh or chilled.
Item 46 inserts new subheading 0307.92.00 to separate frozen molluscs from other
molluscs of subheading 0307.99.00.
Frozen molluscs will transfer from subheading 0307.99.00 to subheading 0307.92.00.
Item 47 - Schedule 3 (subheading 0308.1, the description of goods in column 2)
Subheading 0308.1 applies to sea cucumbers (Stichopus japonicus, Holothurioidea).
Customs Tariff Amendment (2017 Harmonized System Changes) Bill 2016
Page 24
Item 47 repeals and substitutes the description of subheading 0308.1 to amend the
spelling of "Holothurioidea" to "Holothuroidea".
Item 48 - Schedule 3 (after subheading 0308.11.00)
Subheading 0308.19.00 applies to sea cucumbers (Stichopus japonicus, Holothurioidea)
that are not live, fresh or chilled.
Item 48 inserts new subheading 0308.12.00 to separate frozen sea cucumbers from
other sea cucumbers of subheading 0308.19.00.
Frozen sea cucumbers transfer from subheading 0308.19.00 to subheading 0308.12.00.
Item 49 - Schedule 3 (subheading 0308.2, the description of goods in column 2)
Subheading 0308.2 applies to sea urchins (Strongylocentrotus spp., Paracentrotus
lividus, Loxechinus albus, Echichinus esculentus).
Item 49 repeals and substitutes the description of subheading 0308.2 to amend the
spelling of "Echichinus esculentus" to "Echinus esculentus".
Item 50 - Schedule 3 (after subheading 0308.21.00)
Subheading 0308.29.00 applies to sea urchins (Strongylocentrotus spp., Paracentrotus
lividus, Loxechinus albus, Echinus esculentus) that are not live, fresh or chilled.
Item 50 inserts new subheading 0308.22.00 to separate frozen sea urchins from other
sea urchins of subheading 0308.29.00.
Frozen sea urchins transfer from subheading 0308.29.00 to subheading 0308.22.00.
Amendments to Chapter 4 (Dairy produce; birds' eggs; natural honey; edible
products of animal origin, not elsewhere specified or included)
Item 51 - Schedule 3 (Chapter 4, Note 4)
Note 4 to Chapter 4 specifies that Chapter 4 does not apply to products obtained from
whey, containing by weight more than 95% lactose classified to heading 1702; or
albumins of heading 3502 or globulins of heading 3504.00.00.
Item 51 repeals and substitutes Note 4 to Chapter 4 to specify an additional exclusion,
being goods obtained from milk by replacing one or more of its natural constituents by
another substance and are classified to headings 1901 or 2106.
Amendments to Chapter 5 (Products of animal origin, not elsewhere specified or
included)
Item 52 - Schedule 3 (Chapter 5, Note 4)
Note 4 to Chapter 5 defines "horsehair" to mean the hair of the manes or tails of equine
or bovine animals. This definition applies throughout Schedule 3 of the Customs
Tariff Act.
Customs Tariff Amendment (2017 Harmonized System Changes) Bill 2016
Page 25
Item 52 repeals and substitutes Note 4 to Chapter 5 to expand the definition of
"horsehair" to also specify that heading 0511 covers horsehair and horsehair waste,
whether or not put up as a layer with or without supporting materials.
Amendments to Chapter 8 (Edible fruit and nuts; peel of citrus fruit or melons)
Item 53 - Schedule 3 (subheading 0805.20.00)
Heading 0805 applies to fresh or dried citrus fruit. Subheading 0805.20.00 applies to
mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus
hybrids.
Item 53 repeals subheading 0805.20.00 and substitutes with new subheadings to
separately identify: mandarins (including tangerines and satsumas) to subheading
0805.21.00; clementines to subheading 0805.22.00; and wilkings and similar citrus to
subheading 0805.29.00 as "Other".
This amendment results from the FAO proposal to enhance the monitoring of global food
security.
Amendments to Chapter 12 (Oil seeds and oleaginous fruits; miscellaneous
grains, seeds and fruit; industrial or medicinal plants; straw and fodder)
Item 54 - Schedule 3 (heading 1211, the description of goods in column 2)
Heading 1211 applies to fresh or dried plants and parts of plants (including seeds and
fruits) primarily used in perfumery, pharmacy or for insecticidal, fungicidal or similar
purposes.
Item 54 expands the scope of this heading to include chilled or frozen plants or plant
parts by omitting the reference to "fresh or dried" and substituting with "fresh, chilled,
frozen or dried".
There will be a transfer of goods from subheadings 1404.90.00 and 2008.99.00 to
heading 1211.
Item 55 - Schedule 3 (subheading 1211.20.00)
Subheading 1211.20.00 applies to fresh or dried ginseng roots primarily used in
perfumery, pharmacy or for insecticidal, fungicidal or similar purposes.
Item 55 repeals subheading 1211.20.00 and substitutes with new subheadings
1211.20.10 and 1211.20.20 under subheading 1211.20. This is a result of the item 54
amendments to expand the scope of heading 1211 to include chilled or frozen plant and
plant parts and to maintain the existing customs duty rates for these goods.
New subheading 1211.20.10 covers fresh or dried ginseng roots.
Chilled or frozen ginseng roots transfer from subheading 2008.99.00 to new subheading
1211.20.20.
Customs Tariff Amendment (2017 Harmonized System Changes) Bill 2016
Page 26
Item 56 - Schedule 3 (after subheading 1211.40.00)
Item 56 inserts new subheading 1211.50.00 to separately identify fresh, chilled, frozen or
dried ephedra.
Fresh or dried ephedra goods transfer from subheading 1211.90.00.
Chilled or frozen ephedra goods transfer from subheading 1404.90.00. This is a result
of the item 54 amendments to expand the scope of heading 1211.
This item was inserted to facilitate the monitoring and control of narcotic drugs and
psychotropic substances.
Item 57 - Schedule 3 (subheading 1211.90.00)
Subheading 1211.90.00 applies to other fresh or dried plants or plant parts primarily
used in perfumery, pharmacy or for insecticidal, fungicidal or similar purposes not
previously specified in a subheading under heading 1211.
Item 57 repeals subheading 1211.90.00 and substitutes with new subheadings
1211.90.10, 1211.90.2, 1211.90.21 and 1211.90.29 under subheading 1211.90. This is
a result of the item 54 amendments to expand the scope of heading 1211 to include
chilled or frozen plant and plant parts and to maintain the existing customs duty rates for
these goods.
New subheading 1211.90.10 covers other fresh or dried plants or plant parts. These
goods transfer from subheading 1211.90.00 to subheading 1211.90.10.
Chilled or frozen plant and plant parts transfer from subheadings 2008.99.00 and
1404.90.00 to subheadings 1211.90.21 or 1211.90.29, respectively.
Amendments to Chapter 13 (Lac; gums, resins and other vegetable saps and
extracts)
Item 58 - Schedule 3 (after subheading 1302.13.00)
Subheading 1302.1 covers vegetable saps and extracts.
Item 58 inserts new subheading 1302.14.00 to cover vegetable saps and extracts of
ephedra. Goods transfer from subheading 1302.19.90 to subheading 1302.14.00.
This item was inserted to facilitate the monitoring and control of narcotic drugs and
psychotropic substances.
Amendments to Chapter 16 (Preparations of meat, of fish or of crustaceans,
molluscs or other aquatic invertebrates)
Item 59 - Schedule 3 (Chapter 16, Subheading Note 1)
Subheading Note 1 to Chapter 16 defines "homogenised preparations" for subheading
1602.10.00 to mean preparations of meat, meat offal or blood, finely homogenised, put
up for retail sale as infant food or for dietetic purposes, in containers of a net weight not
exceeding 250 g.
Customs Tariff Amendment (2017 Harmonized System Changes) Bill 2016
Page 27
Item 59 omits the reference to "infant food" and replaces it with a reference to "food
suitable for infants or young children".
Item 60 - Schedule 3 (after subheading 1604.17.00)
Subheading 1604.1 applies to prepared or preserved fish, whole or in pieces, but not
minced. Subheading 1604.19.00 applies to those fish that have not been previously
identified under subheading 1604.1.
Item 60 inserts new subheading 1604.18.00 to separately identify prepared or preserved
shark fins. These fish goods transfer from subheading 1604.19.00.
This amendment results from the FAO proposal to enhance the monitoring of global food
security.
Amendments to Chapter 19 (Preparations of cereals, flour, starch or milk;
pastrycooks' products)
Item 61 - Schedule 3 (subheading 1901.10.00, the description of goods in
column 2)
Subheading 1901.10.00 applies to preparations for infant use, put up for retail sale,
classified under heading 1901.
Item 61 repeals and substitutes the description in subheading 1901.10.00 to specify the
subheading applies to preparations for retail sale are suitable for infants or young
children, put up for retail sale.
Amendments to Chapter 20 (Preparations of vegetables, fruit, nuts or other parts
of plants)
Item 62 - Schedule 3 (Chapter 20, Subheading Notes 1 and 2)
Item 62 omits the reference to "infant food" and substitutes it with a reference to "food
suitable for infants or young children" in Subheading Notes 1 and 2 to Chapter 20.
Amendments to Chapter 21 (Miscellaneous edible preparations)
Item 63 - Schedule 3 (Chapter 21, Note 3)
Item 63 omits the reference to "infant food" and substitutes it with a reference to "food
suitable for infants or young children" in Note 3 to Chapter 21.
Amendments to Chapter 22 (Beverages, spirits and vinegar)
Item 64 - Schedule 3 (Chapter 22, paragraph (c) of Note 1)
Item 64 omits the reference to "2853.00.00" and substitutes it with a reference to "2853"
in paragraph (c) of Note 1 to Chapter 22. Item 76 refers.
Customs Tariff Amendment (2017 Harmonized System Changes) Bill 2016
Page 28
Item 65 - Schedule 3 (subheading 2202.90.00)
Heading 2202 covers waters, including mineral waters and aerated waters containing
added sugar or other sweetening matter or flavoured and other non-alcoholic beverages
not including fruit or vegetable juices of heading 2009. Subheading 2202.90.00 (other)
covers non-alcoholic beverages (not including fruit or vegetable juices of heading 2009)
not previously specified in a subheading under heading 2202.
Item 65 repeals subheading 2202.90.00 (other) and substitutes with new subheadings
2202.91.00 and 2202.99.00 under subheading 2202.9, to separately identify
non-alcoholic beer from other non-alcoholic beverages.
New subheading 2202.91.00 covers non-alcoholic beer. These goods transfer from
previous subheading 2202.90.00. Other non-alcoholic beverages transfer to new
subheading 2202.99.00.
Item 66 - Schedule 3 (after subheading 2204.21.90)
Heading 2204 applies to wine of fresh grapes including fortified wines; and grape must
excluding that of heading 2009.
Item 66 inserts new subheading 2204.22 for wine in containers holding more than 2 litres
but less than 10 litres, for example, bag-in-a-box packaging of wine. There is a transfer
of goods from subheading 2204.29 to subheading 2204.22.
The Table below sets out the new subheadings under subheading 2204.22. It also
shows the pre-2017 classifications for these goods. These subheadings have been
inserted to preserve existing customs duty rates.
Table: Fresh grape wine in containers holding more than 2 litres but not more than
10 litres of subheading 2204.22
Post-2017 Post-2017 Description Pre-2017
Subheading Subheading
2204.22 -- In containers holding more than 2 L 2204.29
but not more than 10 L:
2204.22.10 --- Goods, as follows: 2204.29.10
(a) having an alcoholic strength by
volume not exceeding 1.15%
vol;
(b) grape must, not potable
2204.22.20 --- Grape wine as defined in Additional 2204.29.20
Note 3 to this Chapter
2204.22.30 --- Other, having an alcoholic strength 2204.29.30
by volume exceeding 1.15% vol but
not exceeding 10% vol
2204.22.90 --- Other 2204.29.90
Goods classified to subheadings 2204.22.30 and 2204.22.90 are subject to twice yearly
customs duty rate adjustments, in February and August, in line with the CPI. Item 66
imposes the August 2016 customs duty rates for these alcohol products.
Customs Tariff Amendment (2017 Harmonized System Changes) Bill 2016
Page 29
Item 67 - Schedule 3 (heading 2206, the description of goods in column 2)
Heading 2206 covers other fermented beverages (for example, cider, perry and mead);
mixtures of fermented beverages and mixtures of fermented beverages and
non-alcoholic beverages that have not been specified or included elsewhere.
Item 67 inserts "saké" after "mead" in heading 2206.
Amendments to Chapter 27 (Mineral fuels, mineral oils and products of their
distillation; bituminous substances; mineral waxes)
Item 68 - Schedule 3 (Chapter 27, Subheading Note 4)
Subheading Note 4 to Chapter 27 defines "light oils and preparations" for the purposes
of subheading 2710.12 as those of which 90% or more by volume (including losses)
distil at 210°C using the ASTM D 86 method.
Item 68 repeals and substitutes Subheading Note 4 to Chapter 27 to define "light oils
and preparations" for the purposes of subheading 2710.12 as those of which 90% or
more by volume (including losses) distil at 210°C according to the ISO 3405 method.
The note specifies that this ISO method is equivalent to the ASTM D 86 method.
ISO 3405 is an international standard set by the ISO to determine the distillation
characteristics of light and middle distillates derived from petroleum and having initial
boiling points above 0°C and end points below approximately 400°C.
Item 69 - Schedule 3 (subheading 2707.50.00, the description of goods in
column 2)
Subheading 2707.50.00 applies to other aromatic hydrocarbon mixtures of which 65% or
more by volume (including losses) distils at 250°C by the ASTM D 86 method, not
previously classified under heading 2707.
Item 68 repeals and substitutes the description in subheading 2707.50.00 to define
aromatic hydrocarbon mixtures of subheading 2707.50.00 as those distilled using the
ISO 3405 method which is equivalent to the ASTM D 86 method.
ISO 3405 is an international standard set by the ISO to determine the distillation
characteristics of light and middle distillates derived from petroleum and having initial
boiling points above 0°C and end points below approximately 400°C.
Amendments to Chapter 28 (Inorganic chemicals; organic or inorganic
compounds of precious metals, of rare-earth metals, of radioactive elements or of
isotopes)
Item 70 - Schedule 3 (Chapter 28, paragraph (e) of Note 2)
Item 70 omits the reference to "2853.00.00" and substitutes it with a reference to "2853"
in paragraph (e) of Note 2 to Chapter 28. Item 76 refers.
Customs Tariff Amendment (2017 Harmonized System Changes) Bill 2016
Page 30
Item 71 - Schedule 3 (Chapter 28, Note 7)
Note 7 to Chapter 28 specifies that copper phosphide containing more than 15% by
weight of phosphorus is also classified to heading 2848.
Item 71 repeals and substitutes Note 7 to Chapter 28, this note now specifies that
copper phosphide containing more than 15% by weight of phosphorus is classified to
heading 2853.
This is related to the item 75 amendment which repeals heading 2848.
Item 72 - Schedule 3 (Chapter 28, paragraph (u) of Additional Note 1)
Item 72 omits the reference to "2853.00.00" and substitutes it with a reference to "2853"
in paragraph (u) of Additional Note 1 to Chapter 28. Item 76 refers.
Item 73 - Schedule 3 (after subheading 2811.11.00)
Heading 2811 applies to other inorganic acids and other inorganic oxygen compounds of
non-metals, not previously covered in Chapter 28.
Item 73 inserts new subheading 2811.12.00 to hydrogen cyanide (hydrocyanic acid).
Hydrogen cyanide transfers from subheading 2811.19.00 to subheading 2811.12.00.
This subheading was inserted to facilitate the collection and comparison of data on the
international movement of substances controlled under the CWC.
Item 74 - Schedule 3 (subheading 2812.10.00)
Subheading 2812.10.00 applies to chlorides and chloride oxides.
Item 74 repeals subheading 2812.10.00 and substitutes with subheadings 2812.1 to
2812.19.00 to separately identify certain chlorides of non-metals.
The Table below sets out the new subheadings for chlorides and chloride oxides under
subheading 2812.1. It also shows the pre-2017 classifications for these goods.
Table: Chlorides and chloride oxides of subheading 2812.1
Post-2017 Post-2017 Description Pre-2017
Subheading Subheading
2812.1 - Chlorides and chloride oxides: 2812.10.00
2812.11.00 -- Carbonyl dichloride (phosgene) 2812.10.00
2812.12.00 -- Phosphorus oxychloride 2812.10.00
2812.13.00 -- Phosphorus trichloride 2812.10.00
2812.14.00 -- Phosphorus pentachloride 2812.10.00
2812.15.00 -- Sulphur monochloride 2812.10.00
2812.16.00 -- Sulphur dichloride 2812.10.00
2812.17.00 -- Thionyl chloride 2812.10.00
2812.19.00 -- Other 2812.10.00
Customs Tariff Amendment (2017 Harmonized System Changes) Bill 2016
Page 31
These subheadings were inserted to facilitate the collection and comparison of data on
the international movement of substances controlled under the CWC.
Item 75 - Schedule 3 (heading 2848.00.00)
Heading 2848.00.00 applies to phosphides, whether or not chemically defined, excluding
ferrophosphorus.
Item 75 repeals heading 2848.00.00 and goods of this heading will transfer to
heading 2853. Heading 2848.00.00 was repealed because of low volumes of trade.
Item 76 amends heading 2853.00.00 to include goods that transfer from repealed
heading 2848.00.00.
Item 76 - Schedule 3 (heading 2853.00.00)
Heading 2853.00.00 covers other inorganic compounds (including distilled or
conductivity water and water of similar purity); liquid air (whether or not rare gases have
been removed); compressed air; amalgams, other than amalgams of precious metals.
Item 76 repeals heading 2853.00.00 and substitutes with new subheadings under
heading 2853. This heading has been expanded to cover phosphides, whether or not
chemically defined, excluding ferrophosphorus. These goods have transferred from
repealed heading 2848.00.00. Item 75 refers.
This item also inserts new subheadings to separately identify cyanogen chloride
(chlorcyan).
The Table below sets out the new subheadings under heading 2853. It also shows the
pre-2017 classifications for these goods.
Table: Goods of heading 2853
Post-2017 Post-2017 Description Pre-2017
Subheading Subheading
2853 Phosphides, whether or not chemically 2848.00.00
defined, excluding ferrophosphorus; 2853.00.00
other inorganic compounds (including
distilled or conductivity water and
water of similar purity); liquid air
(whether or not rare gases have been
removed); compressed air; amalgams,
other than amalgams of precious
metals:
2853.10.00 - Cyanogen chloride (chlorcyan) 2853.00.00
2853.90.00 - Other 2848.00.00
2853.00.00
These new subheadings were inserted to facilitate the collection and comparison of data
on the international movement of substances controlled under the CWC.
Customs Tariff Amendment (2017 Harmonized System Changes) Bill 2016
Page 32
Amendments to Chapter 29 (Organic chemicals)
Item 77 - Schedule 3 (after subheading 2903.82.00)
Subheading 2903.8 applies to halogenated derivatives of cyclanic, cyclenic or
cycloterpenic hydrocarbons.
Item 77 inserts new subheading 2903.83.00 to separately identify mirex (ISO) a
chlorinated hydrocarbon. Mirex (ISO) transfers from subheading 2903.89.00.
This subheading was inserted to facilitate the monitoring and control of mirex (ISO)
under the Stockholm Convention.
Item 78 - Schedule 3 (after subheading 2903.92.00)
Subheading 2903.9 applies to halogenated derivatives of aromatic hydrocarbons.
Item 78 inserts new subheading 2903.93.00 to separately identify pentachlorobenezene
(ISO) and new subheading 2903.94.00 to separately identify hexabromobiphenyls.
Pentachlorobeneze (ISO) and hexabromobiphenyls transfer from subheading
2903.99.00.
This subheading was inserted to facilitate the monitoring and control of these goods
under the Stockholm Convention.
Item 79 - Schedule 3 (after subheading 2904.20.00)
Heading 2904 applies to sulphonated, nitrated or nitrosated derivatives of hydrocarbons,
whether or not halogenated.
Item 79 inserts new subheadings 2904.3 to 2904.36.00 to separately identify
perfluorooctane sulphonic acid (ISO), its salts and perfluorooctane sulphonyl fluoride
(PFOSF).
The Table below sets out the new subheadings for perfluorooctane sulphonic acid (ISO),
its salts and PFOSF under subheading 2904.3. It also shows the pre-2017
classifications for these goods.
Table: Perfluorooctane sulphonic acid (ISO), its salts and PFSOF of subheading 2904.3
Post-2017 Post-2017 Description Pre-2017
Subheading Subheading
2904.3 - Perfluorooctane sulphonic acid, its 2904.90.00
salts and perfluorooctane sulphonyl
fluoride:
2904.31.00 -- Perfluorooctane sulphonic acid 2904.90.00
2904.32.00 -- Ammonium perfluorooctane 2904.90.00
sulphonate
2904.33.00 -- Lithium perfluorooctane sulphonate 2904.90.00
2904.34.00 -- Potassium perfluorooctane 2904.90.00
sulphonate
Customs Tariff Amendment (2017 Harmonized System Changes) Bill 2016
Page 33
2904.35.00 -- Other salts of perfluorooctane 2904.90.00
sulphonic acid
2904.36.00 -- Perfluorooctane sulphonyl fluoride 2904.90.00
These subheadings were inserted to facilitate the monitoring and control of these goods
under the Rotterdam and Stockholm Conventions.
Item 80 - Schedule 3 (subheading 2904.90.00)
Heading 2904 applies to sulphonated, nitrated or nitrosated derivatives of hydrocarbons,
whether or not halogenated. Subheading 2904.90.00 covers goods not covered by
subheadings 2904.10.00 or 2904.20.00.
Item 80 repeals subheading 2904.90.00 (other) and substitutes with subheadings
2904.91.00 and 2904.99.00 to separate trichloronitromethane (chloropicrin) from other
sulphonated, nitrated or nitrosated derivatives of hydrocarbons.
New subheading 2904.91.00 covers trichloronitromethane (chloropicrin), these goods
transfer from subheading 2904.90.00. Other sulphonated, nitrated or nitrosated
derivatives of hydrocarbons transfer to new subheading 2904.99.00.
These subheadings were inserted to facilitate the collection and comparison of data on
the international movement of substances controlled under the CWC.
Item 81 - Schedule 3 (after subheading 2910.40.00)
Heading 2910 applies to epoxides, epoxyalcohols, epoxyphenols and epoxyethers, with
a three-membered ring, and their halogenated, sulphonated, nitrated or nitrosated
derivatives.
Item 81 inserts new subheading 2910.50.00 to separately identify endrin (ISO). Endrin
(ISO) transfers from subheading 2910.90.00.
This subheading was inserted to facilitate the monitoring and control of endrin (ISO)
under the Stockholm Convention.
Item 82 - Schedule 3 (after subheading 2914.61.00)
Heading 2914 applies to ketones and quinones, whether or not with other oxygen
function, and their halogenated, sulphonated, nitrated or nitrosated derivatives.
Subheading 2914.6 applies to quinones.
Item 82 inserts new subheading 2914.62.00 to separately identify coenzyme Q10
(ubidecarenone (INN)). Coenzyme Q10 (ubidecarenone (INN)) transfers from
subheading 2914.69.00 to subheading 2914.62.00.
Item 83 - Schedule 3 (subheading 2914.70.00)
Heading 2914 applies to ketones and quinones, whether or not with other oxygen
function, and their halogenated, sulphonated, nitrated or nitrosated derivatives.
Customs Tariff Amendment (2017 Harmonized System Changes) Bill 2016
Page 34
Subheading 2914.70.00 covers halogenated, sulphonated, nitrated or nitrosated
derivatives.
Item 83 repeals subheading 2914.70.00 and substitutes with new subheadings
2914.71.00 and 2914.79.00 under subheading 2914.7 to separately identify chlordecone
(ISO) from other halogenated, sulphonated, nitrated or nitrosated derivatives.
New subheading 2914.71.00 separately identifies chlordecone (ISO) from other
halogenated, sulphonated, nitrated or nitrosated derivatives of subheading 2914.79.00.
These subheadings were inserted to facilitate the monitoring and control of chlordecone
(ISO) under the Stockholm Convention.
Item 84 - Schedule 3 (after subheading 2918.16.00)
Subheading 2918.1 applies to carboxylic acids with alcohol function but without other
oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives.
Item 84 inserts new subheading 2918.17.00 to separately identify
2,2-Diphenyl-2-hydroxyacetic acid (benzilic acid). 2, 2-Diphenyl-2-hydroxyacetic acid
(benzilic acid) transfers from subheading 2918.19.00.
This subheading was inserted to facilitate the collection and comparison of data on the
international movement of these substances controlled under the CWC.
Item 85 - Schedule 3 (after subheading 2920.19.00)
Heading 2920 applies to esters of other inorganic acids of non-metals (excluding esters
of hydrogen halides) and their salts and their halogenated, sulphonated, nitrated or
nitrosated derivatives, not previously classified in Chapter 29.
Item 85 inserts new subheadings 2920.2 to 2920.29.00 to separately identify dimethyl
phosphite, diethyl phosphite, trimethyl phosphite and triethyl phosphite. These goods
transfer from subheading 2920.90.00.
These subheadings were inserted to facilitate the collection and comparison of data on
the international movement of these substances controlled under the CWC.
Item 85 also inserts new subheading 2920.30.00 to separately identify endosulfan (ISO).
This good transfers from subheading 2920.90.00.
This subheading was inserted to facilitate the monitoring and control of endosulfan (ISO)
under the Stockholm and Rotterdam Conventions.
The Table below sets out subheadings 2920.2 to 2920.30.00. It also shows the
pre-2017 classifications for these goods.
Customs Tariff Amendment (2017 Harmonized System Changes) Bill 2016
Page 35
Table: Goods of subheadings 2920.2 to 2920.30.00
Post-2017 Post-2017 Description Pre-2017
Subheading Subheading
2920.2 - Phosphite esters and their salts; their 2920.90.00
halogenated, sulphonated, nitrated or
nitrosated derivatives:
2920.21.00 -- Dimethyl phosphite 2920.90.00
2920.22.00 -- Diethyl phosphite 2920.90.00
2920.23.00 -- Trimethyl phosphite 2920.90.00
2920.24.00 -- Triethyl phosphite 2920.90.00
2920.29.00 -- Other 2920.90.00
2920.30.00 - Endosulfan (ISO) 2920.90.00
Item 86 - Schedule 3 (after subheading 2921.11.00)
Subheading 2921.1 applies to acyclic monoamines and their derivatives; salts thereof.
Item 86 inserts new subheadings 2921.12.00, 2921.13.00 and 2921.14.00 to separate
these goods from goods of subheading 2921.19.00.
The Table below sets out these new subheadings. It also shows the pre-2017
classifications for these goods.
Table: Goods of subheadings 2921.12.00, 2921.13.00 and 2921.14.00
Post-2017 Post-2017 Description Pre-2017
Subheading Subheading
2921.12.00 -- 2-(N,N-Dimethylamino)ethylchloride 2921.19.00
hydrochloride
2921.13.00 -- 2-(N,N-Diethylamino)ethylchloride 2921.19.00
hydrochloride
2921.14.00 -- 2-(N,N- 2921.19.00
Diisopropylamino)ethylchloride
hydrochloride
These subheadings were inserted to facilitate the collection and comparison of data on
the international movement of these substances controlled under the CWC.
Item 87 - Schedule 3 (subheadings 2922.13.00 to 2922.19.00)
Subheading 2922.1 applies to amino-alcohols, other than those containing more than
one kind of oxygen function, their ethers and esters; salts thereof.
Item 87 repeals subheadings 2922.13.00 to 2922.19.00 and substitutes with new
subheadings to separately identify triethanolamine, diethanolammonium perfluorooctane
sulphonate, methyldiethanolamine and ethyldiethanolamine, and
2-(N,N-diisopropylamino)ethanol.
Customs Tariff Amendment (2017 Harmonized System Changes) Bill 2016
Page 36
The Table below sets out the new subheadings 2922.14.00 to 2922.19.90. It also shows
the pre-2017 classifications for these goods.
Table: Goods of subheadings 2914.00 to 2922.19.90
Post-2017 Post-2017 Description Pre-2017
Subheading Subheading
2922.14.00 -- Dextropropoxyphene (INN) and its 2922.14.00
salts
2922.15.00 -- Triethanolamine 2922.13.00
2922.16.00 -- Diethanolammonium 2922.19.00
perfluorooctane sulphonate
2922.17.00 -- Methyldiethanolamine and 2922.19.00
ethyldiethanolamine
2922.18.00 -- 2-(N,N-Diisopropylamino)ethanol 2922.19.00
2922.19 -- Other: 2922.13.00
2922.19.00
2922.19.10 --- Triethanolamine salts 2922.13.00
2922.19.90 --- Other 2922.19.00
These subheadings were inserted to facilitate the collection and comparison of data on
the international movement of substances controlled under the CWC.
Subheadings 2922.19.10 and 2922.19.90 were created to preserve the existing customs
duty rates for these goods.
Item 88 - Schedule 3 (after subheading 2923.20.00)
Heading 2923 applies to quaternary ammonium salts and hydroxides; lecithins and other
phosphoaminolipids, whether or not chemically defined.
Item 88 inserts new subheading 2923.30.00 to identify tetraethylammonium
perflurooctane sulphonate and new subheading 2923.40.00 to identify
didecyldimethylammonium perfluorooctane sulphonate. These goods transfer from
subheading 2923.90.00.
These subheadings were inserted to facilitate the monitoring and control of these goods
under the Rotterdam and Stockholm Conventions.
Item 89 - Schedule 3 (after subheading 2924.24.00)
Heading 2924 applies to carboxyamide-function compounds; and amide-function
compounds of carbonic acid.
Item 89 inserts new subheading 2924.25.00 to identify alachlor (ISO). Alachlor (ISO)
transfers from subheading 2924.29.00.
This subheading was inserted to facilitate the monitoring and control of alachlor (ISO)
under the Rotterdam Convention.
Item 90 - Schedule 3 (after subheading 2926.30.00)
Heading 2926 applies to nitrile-function compounds.
Customs Tariff Amendment (2017 Harmonized System Changes) Bill 2016
Page 37
Item 90 inserts new subheading 2926.40.00 to separately identify
alpha-Phenylacetoacetonitrile, which is also known as "APAAN". These goods transfer
from subheading 2926.90.00.
This item was inserted to facilitate the monitoring and control of APAAN, which is a
precursor substance for the illicit synthesis of amphetamines.
Item 91 - Schedule 3 (subheading 2930.50.00)
Heading 2930 applies to organo-sulphur compounds. Subheading 2930.50.00 covers
captafol (ISO) and methamidophos (ISO).
Item 91 repeals subheading 2930.50.00 and substitutes with new subheadings. New
subheading 2930.60.00 separately identifies 2-(N,N-Diethylamino)ethanethiol. New
subheading 2930.70.00 separately identifies bis(2-hydroxyethyl)sulfide (thiodiglycol
(INN)). These goods transfer from subheading 2930.90.00.
These subheadings were inserted to facilitate the collection and comparison of data on
the international movement of these substances controlled under the CWC.
Item 91 also inserts new subheading 2930.80.00 to separately identify aldicarb (ISO),
captafol (ISO) and methamidophos (ISO). Subheading 2930.80.00 covers goods
transferred from repealed subheading 2930.50.00 and also aldicarb (ISO). Aldicarb
(ISO) transfers from subheading 2930.90.00.
This subheading was inserted to facilitate the monitoring and control of these goods
under the Stockholm and Rotterdam Conventions.
Item 92 - Schedule 3 (after subheading 2931.20.00)
Heading 2931 applies to other organo-inorganic compounds not previously classified in
Chapter 29.
Item 92 inserts new subheadings 2931.3 to 2931.39.90. These subheadings identify
certain organo-phosphorus compounds. There is a transfer of goods from subheading
2931.90 to the new subheadings under subheading 2931.3.
The Table below sets out the new subheading 2931.3 to subheading 2931.39.90. It also
shows the pre-2017 classifications for these goods.
Table: Goods of subheadings 2931.3 to 2931.39.90
Post-2017 Post-2017 Description Pre-2017
Subheading Subheading
2931.3 - Other organo-phosphorous 2931.90
derivatives:
2931.31.00 -- Dimethyl methylphosphonate 2931.90.90
2931.32.00 -- Dimethyl propylphosphonate 2931.90.90
2931.33.00 -- Diethyl ethylphosphonate 2931.90.90
Customs Tariff Amendment (2017 Harmonized System Changes) Bill 2016
Page 38
2931.34.00 -- Sodium 3-(trihydroxysilyl)propyl 2931.90.90
methylphosphonate
2931.35.00 -- 2,4,6-Tripropyl-1,3,5,2,4,6- 2931.90.90
trioxatriphosphinane 2,4,6-trioxide
2931.36.00 -- (5-Ethyl-2-methyl-2-oxido-1,3,2- 2931.90.90
dioxaphosphinan-5-yl)methyl methyl
methylphosphonate
2931.37.00 -- Bis[(5-ethyl-2-methyl-2-oxido-1,3,2- 2931.90.90
dioxaphosphinan-5-yl)methyl]
methylphosphonate
2931.38.00 -- Salt of methylphosphonic acid and 2931.90.90
(aminoiminomethyl)urea (1 : 1)
2931.39 -- Other: 2931.90
2931.39.10 --- Glycine derivatives containing 2931.90.10
phosphono groups
2931.39.90 --- Other 2931.90.90
New subheadings 2931.39.10 and 2931.39.90 were created to preserve the existing
customs duty rates for these goods.
Subheadings 2931.3 to 2931.39.90 were inserted to facilitate the collection and
comparison of data on the international movement of these substances controlled under
the CWC.
Item 93 - Schedule 3 (after subheading 2932.13.00)
Heading 2932 applies to heterocyclic compounds with oxygen hetero-atom(s) only.
Subheading 2932.1 applies to compounds containing an unfused furan ring (whether or
not hydrogenated) in the structure.
Item 93 inserts new subheading 2932.14.00 to separately identify sucralose, which
transfers from subheading 2932.19.00.
Item 94 - Schedule 3 (after subheading 2933.91.00)
Heading 2933 applies to heterocyclic compounds with nitrogen hetero-atom(s) only.
Subheading 2933.9 applies to compounds containing nitrogen hetero-atom(s) not
previously specified under this heading.
Item 94 inserts new subheading 2933.92.00 to separately identify azinphos-methyl
(ISO), which transfers from subheading 2933.99.00.
Subheading 2933.92.00 was inserted to facilitate the monitoring and control of
azinphos-methyl (ISO) under the Rotterdam Convention.
Item 95 - Schedule 3 (subheading 2935.00.00)
Heading 2935.00.00 applies to sulphonamides.
Customs Tariff Amendment (2017 Harmonized System Changes) Bill 2016
Page 39
Item 95 repeals heading 2935.00.00 and substitutes with new subheadings under
heading 2935. These new subheadings separately identify certain sulphonamides.
The Table below sets out new subheadings 2935.10.00 to 2935.90.00. It also shows the
pre-2017 classifications for these goods.
Table: Goods of subheadings 2935.10.00 to 2935.90.00
Post-2017 Post-2017 Description Pre-2017
Subheading Subheading
2935 SULPHONAMIDES: 2935.00.00
2935.10.00 - N-Methylperfluorooctane 2935.00.00
sulphonamide
2935.20.00 - N-Ethylperfluorooctane 2935.00.00
sulphonamide
2935.30.00 - N-Ethyl-N-(2-hydroxyethyl) 2935.00.00
perfluorooctane sulphonamide
2935.40.00 - N-(2-Hydroxyethyl)-N- 2935.00.00
methylperfluorooctane sulphonamide
2935.50.00 - Other perfluorooctane 2935.00.00
sulphonamides
2935.90.00 - Other 2935.00.00
These subheadings were inserted to facilitate the monitoring and control of these goods
under the Rotterdam Convention.
Item 96 - Schedule 3 (Sub-Chapter XII of Chapter 29, heading)
Item 96 repeals and substitutes the heading for Sub-Chapter XII of Chapter 29. This
item removes the term "vegetable". This item relates to the amendments made by
item 97, which expand the scope of heading 2939.
Item 97 - Schedule 3 (heading 2939)
Heading 2939 applies to vegetable alkaloids, natural or reproduced by synthesis, and
their salts, ethers, esters and other derivatives.
Item 97 omits the term "vegetable" in heading 2939. This expands the scope of the
heading to include all alkaloids whether they are natural or reproduced by synthesis and
their salts, ethers, esters and other derivatives. These include animal origin alkaloids.
There will be a transfer of non-vegetal alkaloids from other headings within Chapter 29
to heading 2939. Item 98 refers.
Item 98 - Schedule 3 (subheadings 2939.9 to 2939.99.00)
Heading 2939 applies to vegetable alkaloids, natural or reproduced by synthesis, and
their salts, ethers, esters and other derivatives.
Customs Tariff Amendment (2017 Harmonized System Changes) Bill 2016
Page 40
Item 97 amends heading 2939 to expand the scope of the heading to include all
alkaloids, whether they are natural or reproduced by synthesis, and their salts, ethers,
esters and other derivatives.
Item 98 repeals subheadings 2939.9 to 2939.99.00 and substitutes with new
subheadings.
New subheading 2939.7 covers other alkaloids of vegetal origin previously covered
under subheading 2939.9. Goods from previous subheadings 2939.91.00 and
2939.99.00 transfer to new subheadings 2939.71.00 and 2939.79.00, respectively.
New subheading 2939.80.00 covers all alkaloids of non-vegetal origin that have
transferred to heading 2939 as a result of the item 97 amendments.
Amendments to Chapter 30 (Pharmaceutical products)
Item 99 - Schedule 3 (Chapter 30, at the end of the Notes)
Item 99 adds new Subheading Note 1 to Chapter 30.
New Subheading Note 1 to Chapter 30 defines immunological goods whether they are
mixed or unmixed.
Subheading Note 1 provides the scope of new subheadings 3002.13 and 3002.14 as
amended by item 100.
Item 99 also adds new Subheading Note 2 to Chapter 30. Subheading Note 2 provides
the scope of new subheadings 3003.60 and 3004.60 as amended by items 101 and 102,
respectively.
Item 100 - Schedule 3 (subheadings 3002.10 to 3002.10.90)
Subheading 3002.10 covers antisera, other blood fractions and immunological goods,
whether or not modified or obtained by means of biotechnological processes.
Subheading 3002.10.10 applies to unmodified immunological goods being polyethers or
natural polymers in the primary forms described in Note 6 to Chapter 39. Subheading
3002.10.90 applies to other goods of subheading 3002.10.
To maintain consistency with the WCO, natural polymers transfer from subheading
3002.10.10 to subheading 3913.90.00. Polyethers that are unmodified immunological
goods remain classified under heading 3002 and are transferred to new subheadings
under this heading according to the amendments made by item 100 as outlined below.
Item 100 repeals subheadings 3002.10 to 3002.10.90 and substitutes with new
subheadings to separately identify malaria diagnostic test kits, antisera and other blood
fractions and immunological goods, whether unmixed, mixed, or put up in measured
doses or in forms or packings for retail sale. The item 99 amendments provide the
scope of new subheadings 3002.12 to 3002.14.
The Table below sets out subheadings 3002.1 to 3002.19.00. It also shows the
pre-2017 classifications for these goods.
Customs Tariff Amendment (2017 Harmonized System Changes) Bill 2016
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Table: Goods of subheadings 3002.1 to 3002.19.00
Post-2017 Post-2017 Description Pre-2017
Subheading Subheading
3002.1 - Antisera, other blood fractions and
immunological products, whether or
3002.10
not modified or obtained by means of
biotechnological processes:
3002.11.00 -- Malaria diagnostic test kits 3002.10.90
3002.12.00 -- Antisera and other blood fractions 3002.10.90
3002.13 -- Immunological products, unmixed,
not put up in measured doses or in 3002.10
forms or packings for retail sale:
3002.13.10 --- Unmodified immunological
products, being polyethers in the
3002.10.10
primary forms described in Note 6 to
Chapter 39
3002.13.90 --- Other 3002.10.90
3002.14 -- Immunological products, mixed, not
put up in measured doses or in forms 3002.10.
or packings for retail sale:
3002.14.10 --- Unmodified immunological
products, being polyethers in the
3002.10.10
primary forms described in Note 6 to
Chapter 39
3002.14.90 --- Other 3002.10.90
3002.15 -- Immunological products, put up in
measured doses or in forms or 3002.10.
packings for retail sale:
3002.15.10 --- Unmodified immunological
products, being polyethers in the
3002.10.10
primary forms described in Note 6 to
Chapter 39
3002.15.90 --- Other 3002.10.90
3002.19.00 -- Other 3002.10.90
New subheadings 3002.13.10 and 3002.13.90 were created to preserve the existing
customs duty rates for these goods.
Item 101 - Schedule 3 (subheadings 3003.20 to 3003.40.00)
Heading 3003 covers medicaments (excluding goods of headings 3002, 3005 or 3006)
consisting of two or more constituents which have been mixed together for therapeutic or
prophylactic uses, not put up in measured doses or in forms or packings for retail sale.
Item 101 repeals subheadings 3003.20.00 to 3003.39.00 and substitutes with new
subheadings as set out in the table below.
Customs Tariff Amendment (2017 Harmonized System Changes) Bill 2016
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Item 101 repeals subheading 3003.40.00 and substitutes with new subheadings to
facilitate the monitoring and control of pharmaceutical preparations containing
ephedrine, pseudoephedrine or norephedrine, or salts thereof.
Item 101 also creates new subheading 3003.60.00 to provide separately for antimalarial
medicaments. The scope of this subheading is provided by new Subheading Note 2 to
Chapter 30. Item 99 refers.
The Table below sets out new subheadings 3003.20.00 to 3003.60.00. It also shows the
pre-2017 classifications for these goods.
Table: Goods of subheadings 3003.20.00 to 3003.60.00
Post-2017 Post-2017 Description Pre-2017
Subheading Subheading
3003.20.00 - Other, containing antibiotics 3003.20.00
3003.3 - Other, containing hormones or other 3003.3
products of 2937:
3003.31.00 -- Containing insulin 3003.31.00
3003.39.00 -- Other 3003.39.00
3003.4 - Other, containing alkaloids or 3003.40.00
derivatives thereof:
3003.41.00 -- Containing ephedrine or its salts 3003.40.00
3003.42.00 -- Containing pseudoephedrine (INN) 3003.40.00
or its salts
3003.43.00 -- Containing norephedrine or its salts 3003.40.00
3003.49.00 -- Other 3003.40.00
3003.60.00 - Other, containing antimalarial active 3003.90.00
principles described in Subheading
Note 2 to this Chapter
Item 102 - Schedule 3 (subheadings 3004.20.00 to 3004.50.00)
Heading 3004 covers medicaments (excluding goods of heading 3002, 3005 or 3006)
consisting of two or more constituents which have been mixed together for therapeutic or
prophylactic uses, put up in measured doses (including those in the form of transdermal
administration systems) or in forms or packings for retail sale.
Item 102 repeals subheadings 3004.20.00 to 3004.39.00 and substitutes with new
subheadings as set out in the table below.
Item 102 repeals subheading 3004.40.00 and substitutes with new subheadings to
facilitate the monitoring and control of pharmaceutical preparations containing
ephedrine, pseudoephedrine or norephedrine, or salts thereof.
Item 102 also creates new subheading 3004.60.00 to provide separately for antimalarial
medicaments. The scope of this subheading is provided by new Subheading Note 2 to
Chapter 30. Item 99 refers.
Customs Tariff Amendment (2017 Harmonized System Changes) Bill 2016
Page 43
The Table below sets out new subheadings 3004.20.00 to 3004.60.00. It also shows the
pre-2017 classifications for these goods.
Table: Goods of subheadings 3004.20.00 to 3004.60.00
Post-2017 Post-2017 Description Pre-2017
Subheading Subheading
3004.20.00 - Other, containing antibiotics 3004.20.00
3004.3 -- Other, containing hormones or other 3004.3
products of 2937:
3004.31.00 -- Containing insulin 3004.31.00
3004.32.00 -- Containing corticosteroid hormones, 3004.32.00
their derivatives or structural
analogues
3004.39.00 -- Other 3004.39.00
3004.4 - Other, containing alkaloids or 3004.40.00
derivatives thereof:
3004.41.00 -- Containing ephedrine or its salts 3004.40.00
3004.42.00 -- Containing pseudoephedrine (INN) 3004.40.00
or its salts
3004.43.00 -- Containing norephedrine or its salts 3004.40.00
3004.49.00 -- Other 3004.40.00
3004.50.00 - Other, containing vitamins or other 3004.50.00
products of 2936
3004.60.00 - Other, containing antimalarial active 3004.90.00
principles described in Subheading
Note 2 to this Chapter
Amendments to Chapter 31 (Fertilisers)
Item 103 - Schedule 3 (subheading 3103.10.00)
Heading 3103 covers mineral or chemical fertilisers that are phosphatic. Subheading
3103.10.00 applies to superphosphates.
Item 103 repeals subheading 3103.10.00 and substitutes with new subheadings under
subheading 3103.10. New subheading 3103.11.00 has been created to separate
superphosphates, containing by weight 35% or more of diphosphorus pentaoxide (P2O5)
from other superphosphates of new subheading 3103.19.00. These goods transfer from
previous subheading 3103.10.00.
Amendments to Chapter 37 (Photographic or cinematographic goods)
Item 104 - Schedule 3 (subheadings 3705.10.00 to 3705.90.90)
Heading 3705 covers exposed and developed photographic plates and film other than
cinematographic film. Subheading 3705.10.00 applies to photographic plates and film
for offset reproduction. Subheading 3705.90 applies to other photographic plates and
film.
Customs Tariff Amendment (2017 Harmonized System Changes) Bill 2016
Page 44
Item 104 repeals and substitutes subheadings 3705.10.00 to 3705.90.90. Subheadings
3705.10 and 3705.90.90 have been deleted because of the low volume of trade.
New subheadings 3705.00.10 to 3705.00.99 were created to preserve the existing
customs duty rates for these goods.
The Table below sets out new subheadings 3705.00.10 to 3705.00.99. It also shows the
pre-2017 classifications for these goods.
Table: Photographic plates and film of heading 3705
Post-2017 Post-2017 Description Pre-2017
Subheading Subheading
3705.00.10 --- For offset reproduction: 3705.10.00
3705.00.9 --- Other: 3705.90
3705.00.91 ---- Goods, as follows: 3705.90.20
(a) films, filmstrips, slides and
transparencies;
(b) microfilms
3705.00.99 ---- Other 3705.90.90
Amendments to Chapter 38 (Miscellaneous chemical products)
Item 105 - Schedule 3 (Chapter 38, Subheading Notes 1 and 2)
Item 105 repeals Subheading Notes 1 and 2 to Chapter 38 and substitutes with new
Subheading Notes 1 to 4 to Chapter 38.
Subheading Note 1 has been expanded to include new goods to facilitate the monitoring
and control of these goods consequential to the Rotterdam Convention. Item 103 refers.
New Subheading Note 2 has been created to define the scope of new subheadings
3808.61 to 3808.69 for certain goods used as antimalarial commodities. Item 106 refers.
New Subheading Note 3 has been created to expand the scope of subheadings 3824.81
to 3824.88 to facilitate the monitoring and control of goods consequential to the
Rotterdam or Stockholm Conventions. Item 109 refers.
Previous Subheading Note 2 has been renumbered as Subheading Note 4.
Item 106 - Schedule 3 (subheadings 3808.50 to 3808.50.90)
Heading 3808 covers insecticides, rodenticides, fungicides, herbicides, anti-sprouting
products and plant-growth regulators, disinfectants and similar products, put up in forms
or packings for retail sale or as preparations or articles. Subheading 3808.50 applies to
goods specified in Subheading Note 1 to Chapter 38. Subheading 3808.90 applies to
other goods of heading 3808.
Subheading 3808.5 has been expanded in scope due to the amendments made by
item 105 to Subheading Note 1 to Chapter 38. This expanded scope was created to
Customs Tariff Amendment (2017 Harmonized System Changes) Bill 2016
Page 45
facilitate the monitoring and control of these goods consequential to the Rotterdam
Convention. There is a transfer of goods from subheading 3808.9.
Item 106 repeals subheadings 3808.50 to 3808.50.90 and substitutes with new
subheadings 3808.5 to 3808.59.90. Subheading 3808.50 has been subdivided to create
new subheading 3808.52 to separately identify DDT (ISO) (clofenotane (INN)), in
packings of a net weight content not exceeding 300 g from new subheading 3808.59
which covers other goods specified in Subheading Note 1 to Chapter 38.
New subheadings have been created under subheadings 3808.52 and 3808.59 to
preserve the existing customs duty rates for these goods.
Item 106 also inserts new subheadings 3808.61 to 3808.69 that have been created to
identify certain goods used as antimalarial products. The scope for these subheadings
has been defined in new Subheading Note 2 to Chapter 38, inserted as part of the
amendments by item 105. There is a transfer of goods from subheading 3808.9.
New subheadings under subheadings 3808.61 to 3808.69 have been created to
preserve the existing customs duty rates for these goods.
The Table below sets out new subheadings 3808.5 to 3808.69.90. It also shows the
pre-2017 classifications for these goods.
Table: Goods of subheadings 3808.5 to 3808.69.90
Post-2017 Post-2017 Description Pre-2017
Subheading Subheading
3808.5 - Goods specified in Subheading 3808.50
Note 1 to this Chapter: 3808.9
3808.52 -- DDT (ISO) (clofenotane (INN)), in 3808.50
packings of a net weight content not
exceeding 300 g:
3808.52.10 --- Goods, as follows: 3808.50.10
(a) fly-papers;
(b) mosquito spirals and coils
3808.52.90 --- Other 3808.50.90
3808.59 -- Other: 3808.50
3808.9
3808.59.10 --- Goods, as follows: 3808.50.10
(a) fly-papers; 3808.91.10
(b) mosquito spirals and coils
3808.59.90 --- Other 3808.50.90
3808.91.90
3808.92.00
3808.93.00
3808.94.00
3808.99.00
Customs Tariff Amendment (2017 Harmonized System Changes) Bill 2016
Page 46
3808.6 - Goods specified in Subheading Note 3808.9
2 to this Chapter:
3808.61 -- In packings of a net weight content 3808.91
not exceeding 300 g:
3808.61.10 --- Goods, as follows: 3808.91.10
(a) fly-papers;
(b) mosquito spirals and coils
3808.61.90 --- Other 3808.91.90
3808.62 -- In packings of a net weight content 3808.91
exceeding 300 g but not exceeding
7.5 kg:
3808.62.10 --- Goods, as follows: 3808.91.10
(a) fly-papers;
(b) mosquito spirals and coils
3808.62.90 --- Other 3808.91.90
3808.69 -- Other: 3808.91
3808.69.10 --- Goods, as follows: 3808.91.10
(a) fly-papers;
(b) mosquito spirals and coils
3808.69.90 --- Other 3808.91.90
Item 107 - Schedule 3 (subheading 3808.91.10, the description of goods in
column 2)
Item 107 omits the description "of 3808.50.10" and substitutes with "specified in
Subheading Note 1 or 2 of this Chapter" in subheading 3808.91.10.
The item 105 and 106 amendments have resulted in a transfer of goods from
subheading 3808.9 and the description of goods in subheading 3808.91.10 is no longer
accurate. The item 107 amendments redefine the scope of subheading 3808.91.10.
Item 108 - Schedule 3 (subheading 3812.30.00)
Subheading 3812.30.00 applies to anti-oxidising preparations and other compound
stabilisers for rubber or plastics.
Item 108 repeals subheading 3812.30.00 and substitutes with new subheadings
3812.31.00 and 3812.39.00. Subheading 3812.31.00 was created to separately identify
mixtures of oligomers of 2, 2, 4-trimethyl-1, 2-dihydroquinoline (TMQ) from other
anti-oxidising preparations and other compound stabilizers for rubber or plastics of new
subheading 3812.39.00.
Item 109 - Schedule 3 (subheadings 3824.8 to 3824.90.90)
Heading 3824 applies to prepared binders for foundry moulds or cores; chemical goods
and preparations of the chemical or allied industries (including those consisting of
mixtures of natural goods), not elsewhere specified or included. Subheading 3824.8
applies to mixtures and preparations containing oxirane (ethylene oxide),
Customs Tariff Amendment (2017 Harmonized System Changes) Bill 2016
Page 47
polybrominated biphenyls (PBBs), polychlorinated biphenyls (PCBs), polychlorinated
terphenyls (PCTs) or tris(2,3-dibromopropyl) phosphate.
Subheading 3824.90 applies to other goods not previously specified in the subheadings
under heading 3824.
Item 109 repeals and substitutes subheadings 3824.8 to 3824.90.90.
Item 109 amends subheading 3824.8 to expand the scope of the subheading to cover
the goods listed in new Subheading Note 3 to Chapter 38. Item 105 refers.
The expansion of the scope of subheading 3824.8 was created to facilitate the
monitoring and control of the goods consequential to the Rotterdam or Stockholm
Conventions.
New subheadings 3824.84 to 3824.88.00 were also created to facilitate the monitoring
and control of the goods consequential to the Stockholm Convention. There is a transfer
of goods from subheading 3824.90.90.
Item 109 also subdivides subheading 3824.90 to create new subheading 3824.91 to
separately identify certain chemicals to facilitate the collection and comparison of data
on the international movement of substances controlled under the CWC from other
chemicals of new subheading 3824.99 (Other).
New subheadings under subheading 3824.99 have been created to preserve the
existing customs duty rates for these goods.
The Table below sets out subheadings 3824.8 to 3824.99.90. It also shows the
pre-2017 classifications for these goods.
Table: Goods of subheadings 3824.8 to 3824.99.90
Post-2017 Post-2017 Description Pre-2017
Subheading Subheading
3824.8 - Goods specified in Subheading 3824.8
Note 3 to this Chapter:
3824.81.00 -- Containing oxirane (ethylene oxide) 3824.81.00
3824.82.00 -- Containing polychlorinated biphenyls 3824.82.00
(PCBs), polychlorinated terphenyls
(PCTs) or polybrominated biphenyls
(PBBs)
3824.83.00 -- Containing tris(2,3-dibromopropyl) 3824.83.00
phosphate
Customs Tariff Amendment (2017 Harmonized System Changes) Bill 2016
Page 48
3824.84.00 -- Containing aldrin (ISO), 3824.90.90
camphechlor (ISO) (toxaphene),
chlordane (ISO), chlordecone (ISO),
DDT (ISO) (clofenotane (INN), 1,1,1-
trichloro-2,2-bis(p-
chlorophenyl)ethane), dieldrin (ISO,
INN), endosulfan (ISO), endrin (ISO),
heptachlor (ISO) or mirex (ISO)
3824.85.00 -- Containing 1,2,3,4,5,6- 3824.90.90
hexachlorocyclohexane (HCH (ISO)),
including lindane (ISO, INN)
3824.86.00 -- Containing pentachlorobenzene 3824.90.90
(ISO) or hexachlorobenzene (ISO)
3824.87.00 -- Containing perfluorooctane 3824.90.90
sulphonic acid, its salts,
perfluorooctane sulphonamides, or
perfluorooctane sulphonyl fluoride
3824.88.00 -- Containing tetra-, penta-, hexa-, 3824.90.90
hepta- or octabromodiphenyl ethers
3824.9 - Other: 3824.90
3824.91.00 -- Mixtures and preparations consisting 3824.90.90
mainly of (5-ethyl-2-methyl-2-oxido-
1,3,2-dioxaphosphinan-5-yl)methyl
methyl methylphosphonate and bis[(5-
ethyl-2-methyl-2-oxido-1,3,2-
dioxaphosphinan-5-yl)methyl]
methylphosphonate
3824.99 -- Other: 3824.90
3824.99.10 --- Goods, as follows: 3824.90.10
(a) case hardening preparations;
(b) food preservatives;
(c) organic derivatives of clay
minerals;
(d) Seger cones and other fusible
ceramic firing testers;
(e) naphthenic acids, their
water-insoluble salts and their
esters;
(f) preparations, including
patches (transdermal
systems), intended to assist
smokers to stop smoking,
other than goods of
2106.90.20
3824.99.20 --- Mixtures containing perhalogenated 3824.90.40
derivatives of acyclic hydrocarbons
containing two or more different
halogens, other than goods of 3824.7
Customs Tariff Amendment (2017 Harmonized System Changes) Bill 2016
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3824.99.30 --- Blends of gasoline and ethanol, not 3824.90.50
being blends classified to 2710
3824.99.40 --- Blends of diesel and ethanol, not 3824.90.60
being blends classified to 2710
3824.99.90 --- Other 3824.90.90
Goods classified to new subheadings 3824.99.30 and 3824.99.40 are subject to twice
yearly customs duty rate adjustments, in February and August, in line with the CPI.
Item 109 imposes the August 2016 customs duty rates for these fuel products.
Amendments to Chapter 39 (Plastics and articles thereof)
Item 110 - Schedule 3 (Chapter 39, paragraph (z) of Note 2)
Paragraph (z) of Note 2 to Chapter 39 excludes articles of Chapter 96 from Chapter 39.
Item 110 repeals and substitutes paragraph (z) of Note 2 to Chapter 39 to include a
reference to monopods, bipods, tripods and similar articles as articles of Chapter 96.
As a result of this amendment there is a transfer of monopods, bipods, tripods and
similar articles from subheading 3926.90.90 to new heading 9620. Item 284 refers.
Item 111 - Schedule 3 (Chapter 39, sub-paragraph (a)(2) of Subheading Note 1)
Subheading Note 1 to Chapter 39 provides the classification provisions for polymers,
including copolymers, and chemically modified polymers.
Item 111 amends sub-paragraph (a)(2) of Subheading Note 1 to Chapter 39 by inserting
a reference to "3901.40.00" after "3901.30.00". Subheading 3901.40.00 is a new
subheading. Item 112 refers.
Item 112 - Schedule 3 (after subheading 3901.30.00)
Heading 3901 applies to polymers of ethylene in primary forms.
Item 112 inserts new subheading 3901.40.00 to separately identify ethylene-alpha-olefin
copolymers, having a specific gravity of less than 0.94. These goods transfer from
subheading 3901.90.00.
Item 113 - Schedule 3 (subheading 3907.60.00)
Heading 3907 applies polyacetals, other polyethers and epoxide resins in primary forms;
polycarbonates, alkyd resins, polyallyl esters and other polyesters in primary forms.
Subheading 3907.60.00 applies to poly(ethylene terephthalate).
Item 113 repeals subheading 3907.60.00 and substitutes with new subheadings 3907.6,
3907.61.00 and 3907.69.00. Subheading 3907.61.00 has been created to separately
identify poly(ethylene terephthalate), that has a viscosity number of 78 ml/g or higher
from other poly(ethylene terephthalate) of subheading 3907.69.00.
Customs Tariff Amendment (2017 Harmonized System Changes) Bill 2016
Page 50
Item 114 - Schedule 3 (subheading 3909.30.00)
Heading 3909 applies to amino-resins, phenolic resins and polyurethanes, in primary
forms. Subheading 3909.30.00 applies to other amino-resins not covered by
subheadings 3909.10.00 or 3909.20.00.
Item 114 repeals subheading 3909.30.00 and substitutes with new subheadings 3909.3,
3909.31.00 and 3909.39.00. New subheading 3909.31.00 has been created to
separately identify poly(methylene phenyl isocyanate) (crude MDI, polymeric MDI) from
other amino-resins of new subheading 3909.39.00.
Amendments to Chapter 40 (Rubber and articles thereof)
Item 115 - Schedule 3 (subheadings 4011.6 to 4011.99.00)
Heading 4011 applies to new pneumatic tyres of rubber. Subheading 4011.6 applies to
other new pneumatic tyres having a "herring-bone" or similar tread that have not been
previously specified in heading 4011. Subheading 4011.9 applies to other new
pneumatic tyres not previously specified in the heading.
Item 115 repeals subheadings 4011.6 to 4011.99.00 and substitutes with new
subheadings 4011.70.00, 4011.80.00 and 4011.90.00 to better align the HS English and
French versions of the text of subheading 4011.6.
The Table below sets out new subheadings 4011.70.00, 4011.80.00 and 4011.90.00.
It also shows the pre-2017 classifications for these goods.
Table: Goods of subheadings 4011.70.00, 4011.80.00 and 4011.90.00
Post-2017 Post-2017 Description Pre-2017
Subheading Subheading
4011.70.00 - Of a kind used on agricultural or 4011.61.00
forestry vehicles and machines 4011.92.00
4011.80.00 - Of a kind used on construction, 4011.62.00
mining or industrial handling vehicles 4011.63.00
and machines 4011.93.00
4011.94.00
4011.90.00 - Other 4011.69.00
4011.99.00
Amendments to Chapter 42 (Articles of leather; saddlery and harness; travel
goods, handbags and similar containers; articles of animal gut (other than
silk-worm gut)
Item 116 - Schedule 3 (subheading 4202.22.00, the description of goods in
column 2)
Item 116 amends the description in subheading 4202.22.00 by omitting the description
"plastic sheeting" and substituting with "sheeting of plastics".
Customs Tariff Amendment (2017 Harmonized System Changes) Bill 2016
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Item 117 - Schedule 3 (subheading 4202.32, the description of goods in column 2)
Item 117 amends the description in subheading 4202.32 by omitting the description
"plastic sheeting" and substituting with "sheeting of plastics".
Item 118 - Schedule 3 (subheading 4202.92, the description of goods in column 2)
Item 118 amends the description in subheading 4202.92 by omitting the description
"plastic sheeting" and substituting with "sheeting of plastics".
Amendments to Chapter 44 (Wood and articles of wood; wood charcoal)
Item 119 - Schedule 3 (Chapter 44, paragraph (q) of Note 1)
Paragraph (q) of Note 1 to Chapter 44 excludes articles of Chapter 96 from Chapter 44.
Item 119 repeals and substitutes paragraph (q) of Note 1 to Chapter 44 to include a
reference to monopods, bipods, tripods and similar articles as an article of Chapter 96.
As a result of this amendment, there is a transfer of monopods, bipods, tripods and
similar articles from subheading 4421.90.00 to new heading 9620. Item 284 refers.
Item 120 - Schedule 3 (Chapter 44, the title "Subheading Notes.")
Item 120 repeals the title "Subheading Notes." and substitutes with the title "Subheading
Note." in Chapter 44.
Item 121 - Schedule 3 (Chapter 44, Subheading Note 2)
Subheading Note 2 to Chapter 44 defines the meaning of "tropical wood" as the tropical
wood specified in this Note.
Item 121 repeals Subheading Note 2 to Chapter 44. For the purposes of HS 2017,
"tropical wood" will be defined in Additional Note 1 to Chapter 44. Item 122 refers.
This amendment relates to the FAO proposal to enhance the coverage of wood species
to provide a clearer picture of the trade patterns in these goods.
Item 122 - Schedule 3 (Chapter 44, Additional Note 1)
Item 122 repeals and substitutes Additional Note 1 to Chapter 44 to define "tropical
wood" for the purposes of subheadings 4403.4, 4407.2, 4408.3, 4409.22.00 and
4412.31.00 as one of the tropical wood types listed in this additional note. There are
over 400 types of tropical wood listed in this additional note.
This amendment relates to the item 121 amendments.
Item 122 also inserts new Additional Note 2 to Chapter 44 to restrict the definition of
"tropical wood" for the purposes of subheadings 4407.29.92, 4408.10.13, 4408.39.1,
4408.39.13, 4408.90.13, 4412.10.21, 4412.10.30, 4412.94.2 and 4412.99.2. This list of
tropical wood is a subset of the tropical woods listed in the amended Additional Note 1 to
Customs Tariff Amendment (2017 Harmonized System Changes) Bill 2016
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Chapter 44. They are the same set of tropical wood previously listed in the repealed
Subheading Note 2 to Chapter 44.
Additional Note 2 was inserted to maintain the existing customs duty treatment for
defined tropical wood products and the scope of the specified seven and eight digit
subheadings in Chapter 44.
These amendments relate to the FAO proposal to enhance the coverage of wood
species and provide a clearer picture of the trade patterns in these goods.
To coincide with the commencement of HS 2017, the WCO will publish their 2017
Explanatory Notes to the HS that lists over 400 wood types considered to be "tropical
wood" for the purposes of Chapter 44. These tropical woods are identified by their "pilot-
names", scientific names and local names.
Additional Notes 1 and 2 list only the pilot-names for the relevant wood types as listed in
the WCO 2017 Explanatory Notes to the HS.
Item 123 - Schedule 3 (subheading 4401.10.00)
Subheading 4401.10.00 applies to fuel wood, in logs, billets, twigs, faggots or in similar
forms.
Item 123 repeals subheading 4401.10.00 and substitutes with new subheadings under
subheading 4401.1 to separately identify coniferous fuel wood in new subheading
4401.11.00 and non-coniferous fuel wood in subheading 4401.12.00.
These subdivisions were created because of the high volume of international trade in
these goods.
Item 124 - Schedule 3 (subheading 4401.3, the description of goods in column 2)
Subheading 4401.3 applies to sawdust and wood waste and scrap, whether or not
agglomerated in logs, briquettes, pellets or similar forms.
Item 124 repeals and substitutes the description in subheading 4401.3 to restrict the
scope of the subheading to apply only to agglomerated sawdust and wood waste and
scrap in logs, briquettes, pellets or similar forms.
There will be transfer of goods from subheading 4401.39.00 to new subheading
4401.40.00. Item 125 refers.
Item 125 - Schedule 3 (after subheading 4401.39.00)
Item 125 adds new subheading 4401.40.00 after subheading 4401.39.00. This
subheading applies to sawdust and wood waste and scrap that are not agglomerated.
Item 124 restricts subheading 4401.3 to apply to agglomerated forms of sawdust and
wood waste that are in logs, briquettes, pellets or similar forms. As a result, there is a
transfer of goods from subheading 4401.39.00 to new subheading 4401.40.00.
Customs Tariff Amendment (2017 Harmonized System Changes) Bill 2016
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Item 126 - Schedule 3 (subheadings 4403.10.00 and 4403.20.00)
Heading 4403 applies to wood in the rough, whether or not stripped of bark or sapwood,
or roughly squared. Subheading 4403.10.00 applies to woods of heading 4403 that are
treated with paint, stains, creosote or other preservatives. Subheading 4403.20.00
applies to other coniferous woods not previously specified in subheadings under
heading 4403.
Item 126 repeals subheading 4403.10.00 and substitutes with new subheadings
4403.11.00 and 4403.12.00 to separately identify coniferous and non-coniferous wood.
Item 126 also repeals subheading 4403.20.00 and substitutes with new subheadings
4403.21.00 and 4403.26.00 to separately identify other coniferous wood by species and
size.
These new subheadings were created because of the high volume of international trade
in these goods.
The Table below sets out new subheadings 4403.1 to 4403.26.00. It also shows the
pre-2017 classifications for these goods.
Table: Goods of subheadings 4403.10 to 4403.26.00
Post-2017 Post-2017 Description Pre-2017
Subheading Subheading
4403.1 - Treated with paint, stains, creosote or 4403.10.00
other preservatives:
4403.11.00 -- Coniferous 4403.10.00
4403.12.00 -- Non-coniferous 4403.10.00
4403.2 - Other, coniferous: 4403.20.00
4403.21.00 -- Of pine (Pinus spp.), of which any 4403.20.00
cross-sectional dimension is 15 cm or
more
4403.22.00 -- Of pine (Pinus spp.), other 4403.20.00
4403.23.00 -- Of fir (Abies spp.) and spruce (Picea 4403.20.00
spp.), of which any cross-sectional
dimension is 15 cm or more
4403.24.00 -- Of fir (Abies spp.) and spruce (Picea 4403.20.00
spp.), other
4403.25.00 -- Other, of which any cross-sectional 4403.20.00
dimension is 15 cm or more
4403.26.00 -- Other 4403.20.00
Customs Tariff Amendment (2017 Harmonized System Changes) Bill 2016
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Item 127 - Schedule 3 (subheading 4403.4, the description of goods in column 2)
Heading 4403 applies to wood in the rough, whether or not stripped of bark or sapwood,
or roughly squared. Subheading 4403.4 covers tropical woods specified in Subheading
Note 2 to Chapter 44.
Item 127 repeals and substitutes the description of subheading 4403.4 to remove the
reference to Subheading Note 2 to Chapter 44. This amendment relates to the
amendments made by items 121 and 122.
Item 121 repealed Subheading Note 2. Item 122 amended Additional Note 1 to
Chapter 44 to define "tropical wood" in Chapter 44 as a specific list of over 400 tropical
wood types.
The amendments made by items 121, 122 and 127 expand the scope of
subheading 4403.4. As a result of these amendments, there is a transfer of tropical
wood products from subheading 4403.99.00 to subheading 4403.49.00.
This amendment is a result of the FAO proposal to enhance the coverage of wood
species to get a clearer picture of trade patterns.
Item 128 - Schedule 3 (subheading 4403.92.00)
Heading 4403 applies to wood in the rough, whether or not stripped of bark or sapwood,
or roughly squared. Subheading 4403.92.00 applies to beech (Fagus spp.) wood.
Item 128 repeals subheading 4403.92.00 and substitutes with new subheadings to
separately identify beech (Fagus spp.), birch (Betula spp.), poplar and aspen (Populus
spp.) and eucalyptus (Eucalyptus spp.) by their wood species and size. There will be a
transfer of these goods from subheadings 4403.92.00 and 4403.99.00 to the new
subheadings.
The Table below sets out the new subheadings for the various wood species of
subheading 4403.9. It also shows the pre-2017 classifications for these goods.
Table: Specified wood species under subheading 4403.9
Post-2017 Post-2017 Description Pre-2017
Subheading Subheading
4403.93.00 -- Of beech (Fagus spp.), of which any 4403.92.00
cross-sectional dimension is 15 cm or
more
4403.94.00 -- Of beech (Fagus spp.), other 4403.92.00
4403.95.00 -- Of birch (Betula spp.), of which any 4403.99.00
cross-sectional dimension is 15 cm or
more
4403.96.00 -- Of birch (Betula spp.), other 4403.99.00
4403.97.00 -- Of poplar and aspen (Populus spp.) 4403.99.00
4403.98.00 -- Of eucalyptus (Eucalyptus spp.) 4403.99.00
These amendments were created due to the high volume of global trade.
Customs Tariff Amendment (2017 Harmonized System Changes) Bill 2016
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Item 129 - Schedule 3 (subheadings 4406.10.00 and 4406.90.00)
Heading 4406 applies to railway or tramway sleepers (cross-ties) of wood. Subheading
4406.10.00 applies to railway or tramway sleepers that are not impregnated.
Subheading 4406.90.00 applies to other railway or tramway sleepers.
Item 129 repeals subheadings 4406.10.00 and 4406.90.00 and substitutes with new
subheadings 4406.11.00 and 4406.91.00 to separately identify coniferous railway or
tramway sleepers and subheadings 4406.12.00 and 4406.92.00 to identify
non-coniferous railway or tramway sleepers.
These new subheadings were created because of the high volume of global trade in
these goods.
The Table below sets out the new subheadings under heading 4406. It also shows the
pre-2017 classifications for these goods.
Table: Wood railway and tramway sleepers of heading 4406
Post-2017 Post-2017 Description Pre-2017
Subheading Subheading
4406.1 - Not impregnated: 4406.10.00
4406.11.00 -- Coniferous 4406.10.00
4406.12.00 -- Non-coniferous 4406.10.00
4406.9 - Other: 4406.90.00
4406.91.00 -- Coniferous 4406.90.00
4406.92.00 -- Non-coniferous 4406.90.00
Item 130 - Schedule 3 (subheadings 4407.10 to 4407.10.99)
Subheading 4407.10 applies to coniferous wood sawn or chipped lengthwise, sliced or
peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm.
Item 130 repeals subheadings 4407.10 to 4407.10.99 and substitutes with new
subheadings to separately identify pine, fir and spruce wood from other coniferous wood.
New subheadings have been created under subheadings 4407.11, 4407.12 and 4407.19
to preserve the existing customs duty rates for these goods.
The Table below sets out the new subheadings for various coniferous wood products
under subheading 4407.1. It also shows the pre-2017 classifications for these woods.
Table: Coniferous wood of subheading 4407.1
Post-2017 Post-2017 Description Pre-2017
Subheading Subheading
4407.1 - Coniferous: 4407.10
4407.11 -- Of pine (Pinus spp.): 4407.10
Customs Tariff Amendment (2017 Harmonized System Changes) Bill 2016
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4407.11.10 --- Planed or sanded 4407.10.10
4407.11.9 --- Other: 4407.10.9
4407.11.91 ---- Wood that: 4407.10.91
(a) is cut to size for making
staves; or
(b) has a cross-sectional area of
450 cm2 or greater
4407.11.99 ---- Other 4407.10.99
4407.12 -- Of fir (Abies spp.) and spruce (Picea 4407.10
spp.):
4407.12.10 --- Planed or sanded 4407.10.10
4407.12.9 --- Other: 4407.10.9
4407.12.91 ---- Wood that: 4407.10.91
(a) is cut to size for making
staves; or
(b) has a cross-sectional area of
450 cm2 or greater
4407.12.99 ---- Other 4407.10.99
4407.19 -- Other: 4407.10
4407.19.10 --- Planed or sanded 4407.10.10
4407.19.9 --- Other: 4407.10.9
4407.19.91 ---- Wood that: 4407.10.91
(a) is redwood (Sequoia
sempervirens); or
(b) is western red cedar (Thuja
plicata); or
(c) is cut to size for making
staves; or
(d) has a cross-sectional area of
450 cm2 or greater
4407.19.99 ---- Other 4407.10.99
Item 131 - Schedule 3 (subheading 4407.2, the description of goods in column 2)
Heading 4407 applies to wood sawn or chipped lengthwise, sliced or peeled, whether or
not planed, sanded or end-jointed, of a thickness exceeding 6 mm. Subheading 4407.2
covers tropical woods specified in Subheading Note 2 to Chapter 44.
Item 131 repeals and substitutes the description of subheading 4407.2 to remove the
reference to Subheading Note 2 to Chapter 44.
This amendment relates to the amendments made by items 121 and 122. Item 121
repealed Subheading Note 2 to Chapter 44. Item 122 amended Additional Note 1 to
Chapter 44 to define "tropical wood" in Chapter 44 as a list of over 400 tropical wood
types.
Customs Tariff Amendment (2017 Harmonized System Changes) Bill 2016
Page 57
The item 121, 122 and 131 amendments expand the scope of subheading 4407.2. As a
result of these amendments there is a transfer of tropical wood products from
subheading 4403.99.00 to subheading 4403.29.
This amendment is a result of the FAO proposal to enhance the coverage of wood
species to get a clearer picture of trade patterns.
Item 132 - Schedule 3 (subheading 4407.29.91, the description of goods in
column 2)
Item 132 omits "Mandioqueira, Pau Amerelo" and substitutes with "Mandio-queira, Pau
amarelo" in the description of subheading 4407.29.91. This amendment maintains the
consistency between the wood types specified in Additional Notes 1 and 2 to Chapter 44
and the subheading description.
Item 133 - Schedule 3 (subheading 4407.29.99)
Subheading 4407.29.99 applies to other tropical wood not previously specified under
subheading 4407.2.
Item 133 repeals subheading 4407.29.99 and substitutes with new subheadings
4407.29.92 and 4407.29.93. These subheadings were created to maintain the existing
customs duty treatments for tropical wood products. This item relates to the
amendments made by items 121, 122 and 131.
Wood products from repealed subheading 4407.29.99 transfer to new subheading
4407.29.92.
These wood products were covered by Subheading Note 2 to Chapter 44 which was
repealed by item 121. New Additional Note 2 to Chapter 44, as inserted by item 122,
lists the relevant tropical wood types that are applicable to this subheading. This
additional note lists the same tropical wood types previously listed in Subheading
Note 2 to Chapter 44. This list is a subset of the tropical wood identified in new
Additional Note 1 to Chapter 44.
Subheading 4407.29.93 was inserted to cover the expanded scope of
subheading 4407.2, as amended by item 131. Item 122 amends Additional Note 1 to
Chapter 44, which lists over 400 tropical wood types that are applicable to this
subheading and not covered by subheading 4407.29.92. There is a transfer of goods
from subheading 4407.99.99 to subheading 4407.29.93.
Item 134 - Schedule 3 (after subheading 4407.95.90)
Heading 4407 applies to wood sawn or chipped lengthwise, sliced or peeled, whether or
not planed, sanded or end-jointed, of a thickness exceeding 6 mm. Subheading 4407.9
applies to other wood not classified as coniferous or tropical wood.
Item 134 inserts new subheading 4407.96.00 to separately identify birch wood. These
goods transfer from subheading 4407.99.99.
Item 134 also inserts new subheading 4407.97.00 to separately identify polar and aspen
wood. These goods transfer from subheading 4407.99.99.
Customs Tariff Amendment (2017 Harmonized System Changes) Bill 2016
Page 58
This amendment is a result of the FAO proposal to enhance the coverage of wood
species to get a clearer picture of trade patterns.
Item 135 - Schedule 3 (subheading 4408.10.12, the description of goods in
column 2)
Item 135 omits "Mandioqueira, Pau Amarelo" and substitutes with "Mandio-queira, Pau
amarelo" in the description of subheading 4408.10.12. This amendment maintains the
consistency between the wood types specified in Additional Notes 1 and 2 to Chapter 44
and the subheading description.
Item 136 - Schedule 3 (subheading 4408.10.13, the description of goods in
column 2)
Item 136 omits "Subheading Note 2" and substitutes with "Additional Note 2" in the
description of subheading 4408.10.13 to maintain the scope of the subheading.
This item relates to the amendments made by items 121 and 122. Item 121 repealed
Subheading Note 2 to Chapter 44. Item 122 inserts Additional Note 2 to Chapter 44 to
further define "tropical wood" for specific subheadings in Chapter 44, including
subheading 4408.10.13, as a defined set of tropical wood types previously listed in
repealed Subheading Note 2 to Chapter 44. This list is a subset of the tropical wood
identified in new Additional Note 1 to Chapter 44. This note was created to maintain
existing customs duty rates.
Item 137 - Schedule 3 (subheading 4408.10.13, the description of goods in
column 2)
Item 137 omits "Mandioqueira, Pau Amarelo" and substitutes with "Mandio-queira, Pau
amarelo" in the description of subheading 4408.10.13. This amendment maintains the
consistency between the wood types specified in Additional Notes 1 and 2 to Chapter 44
and the subheading description.
Item 138 - Schedule 3 (subheading 4408.3, the description of goods in column 2)
Heading 4408 applies to sheets for veneering (including those obtained by slicing
laminated wood), for plywood or for similar laminated wood and other wood, sawn
lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a
thickness not exceeding 6 mm. Subheading 4408.3 covers tropical woods specified in
Subheading Note 2 to Chapter 44.
Item 138 repeals and substitutes the description of subheading 4408.3 to remove the
reference to Subheading Note 2 to Chapter 44.
This amendment relates to the amendments made by items 121 and 122. Item 121
repealed Subheading Note 2 to Chapter 44. Item 122 amends Additional Note 1 to
Chapter 44 to define "tropical wood" in Chapter 44 as a list of over 400 tropical wood
types.
The amendments made by items 121, 122 and 138 expand the scope of
subheading 4408.3. There is a transfer of tropical wood products from
subheading 4408.90 to subheading 4408.39.
Customs Tariff Amendment (2017 Harmonized System Changes) Bill 2016
Page 59
This amendment is a result of the FAO proposal to enhance the coverage of wood
species to get a clearer picture of trade patterns.
Item 139 - Schedule 3 (subheading 4408.39.1, the description of goods in
column 2)
Subheading 4408.39.1 applies to sheets for veneering obtained by slicing laminated
wood, with at least one ply of tropical wood specified in Subheading Note 2 to
Chapter 44, that have not been previously specified under heading 4408.
Item 139 omits "Subheading Note 2" and substitutes with "Additional Note 2" in the
description of subheading 4408.39.1 to maintain the scope of the subheading.
This item relates to the amendments made by items 121 and 122. Item 121 repealed
Subheading Note 2 to Chapter 44. Item 122 inserts Additional Note 2 to Chapter 44 to
further define "tropical wood" for specific subheadings in Chapter 44, including
4408.39.1, as a defined set of tropical wood types previously listed in repealed
Subheading Note 2 to Chapter 44. This list is a subset of the tropical wood identified in
new Additional Note 1 to Chapter 44. This note was created to maintain existing
customs duty rates.
Item 140 - Schedule 3 (subheading 4408.39.12, the description of goods in
column 2)
Subheading 4408.39.12 applies to sheets for veneering obtained by slicing laminated
wood, with at least one ply of tropical wood specified in Subheading Note 2 to
Chapter 44, that have not been previously specified under heading 4408, with at least
one outer ply of non-coniferous wood specified in Subheading Note 2 to Chapter 44,
including Mandioqueira, Pau Amarelo, Quaruba or Tauari.
Item 140 omits "Subheading Note 2" and substitutes with "Additional Note 2" in the
description of subheading 4408.39.12 to maintain the scope of the subheading.
This item relates to the amendments made by items 121 and 122. Item 121 repealed
Subheading Note 2 to Chapter 44. Item 122 inserts Additional Note 2 to Chapter 44 to
further define "tropical wood" for specific subheadings in Chapter 44, including
subheading 4408.39.12, as a defined set of tropical wood types previously listed in
repealed Subheading Note 2 to Chapter 44. This list is a subset of the tropical wood
identified in new Additional Note 1 to Chapter 44. This note was created to maintain
existing customs duty rates.
Item 141 - Schedule 3 (subheading 4408.39.12, the description of goods in
column 2)
Item 141 omits "Mandioqueira, Pau Amarelo" and substitutes with "Mandio-queira, Pau
amarelo" in the description of subheading 4408.39.12. This amendment maintains the
consistency between the wood types specified in Additional Notes 1 and 2 to
Chapter 44 and the subheading description.
Customs Tariff Amendment (2017 Harmonized System Changes) Bill 2016
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Item 142 - Schedule 3 (subheading 4408.39.13, the description of goods in
column 2)
Subheading 4408.39.13 applies to sheets for veneering obtained by slicing laminated
wood, with at least one ply of tropical wood specified in Subheading Note 2 to
Chapter 44, that have not been previously specified under heading 4408, with at least
one ply of non-coniferous wood specified in Subheading Note 2 to Chapter 44, including
Mandioqueira, Pau Amarelo, Quaruba or Tauari.
Item 142 omits "Subheading Note 2" and substitutes with "Additional Note 2" in the
description of subheading 4408.39.13 to maintain the scope of the subheading.
This item relates to the amendments made by items 121 and 122. Item 121 repealed
Subheading Note 2 to Chapter 44. Item 122 inserts Additional Note 2 to Chapter 44 to
further define "tropical wood" for specific subheadings in Chapter 44, including
subheading 4408.39.13, as a defined set of tropical wood types previously listed in
repealed Subheading Note 2 to Chapter 44. This list is a subset of the tropical wood
identified in new Additional Note 1 to Chapter 44. This note was created to maintain
existing customs duty rates.
Item 143 - Schedule 3 (subheading 4408.39.13, the description of goods in
column 2)
Item 143 omits "Mandioqueira, Pau Amarelo" and substitutes with "Mandio-queira, Pau
amarelo" in the description of subheading 4408.39.13. This amendment maintains the
consistency between the wood types specified in Additional Notes 1 and 2 to
Chapter 44 and the subheading description.
Item 144 - Schedule 3 (subheading 4408.90.12, the description of goods in
column 2)
Item 144 omits "Mandioqueira, Pau Amarelo" and substitutes with "Mandio-queira, Pau
amarelo" in the description of subheading 4408.90.12. This amendment maintains the
consistency between the wood types specified in Additional Notes 1 and 2 to
Chapter 44 and the subheading description.
Item 145 - Schedule 3 (subheading 4408.90.13, the description of goods in
column 2)
Subheading 4408.90.13 applies to other sheets for veneering obtained by slicing
laminated wood, not previously classified under heading 4408, with at least one ply of
non-coniferous wood specified in Subheading Note 2 to Chapter 44, including
Mandioqueira, Pau Amarelo, Quaruba or Tauari and containing at least one layer of
particle board.
Item 145 omits "Subheading Note 2" and substitutes with "Additional Note 2" in the
description of subheading 4408.90.13 to maintain the scope of the subheading.
This item relates to the amendments made by items 121 and 122. Item 121 repealed
Subheading Note 2 to Chapter 44. Item 122 inserts Additional Note 2 to Chapter 44 to
further define "tropical wood" for specific subheadings in Chapter 44, including
subheading 4408.90.13, as a defined set of tropical wood types previously listed in
repealed Subheading Note 2 to Chapter 44. This list is also a subset of the tropical
Customs Tariff Amendment (2017 Harmonized System Changes) Bill 2016
Page 61
wood identified in new Additional Note 1 to Chapter 44. This note was created to
maintain existing customs duty rates.
Item 146 - Schedule 3 (subheading 4408.90.13, the description of goods in
column 2)
Item 146 omits "Mandioqueira, Pau Amarelo" and substitutes with "Mandio-queira, Pau
amarelo" in the description of subheading 4408.90.13. This amendment maintains the
consistency between the wood types specified in Additional Notes 1 and 2 to
Chapter 44 and the subheading description.
Item 147 - Schedule 3 (after subheading 4409.21.00)
Heading 4409 applies to wood (including strips and friezes for parquet flooring, not
assembled) continuously shaped (tongued, grooved, rebated, chamfered, v-jointed,
beaded, moulded, rounded or the like) along any of its edges, ends or faces, whether or
not planed, sanded or end-jointed.
Item 147 inserts new subheading 4409.22.00 to separately identify goods of tropical
wood. Additional Note 1 to Chapter 44, as amended by item 121, lists over 400 wood
types that can be considered tropical wood for the purposes of this subheading.
Goods transfer from subheading 4409.29.00 to subheading 4409.22.00.
This amendment is a result of the FAO proposal to enhance the coverage of wood
species to get a clearer picture of trade patterns.
Item 148 - Schedule 3 (subheading 4412.10.21, paragraph (b) of the description of
goods in column 2)
Subheading 4412.10.21 applies to bamboo plywood, veneered panels and similar
laminated wood with at least one outer ply of non-coniferous wood (including bamboo);
with at least one ply of tropical wood specified in Additional Note 1 to Chapter 44.
Item 148 omits "Additional Note 1" and substitutes with "Additional Note 2" in the
description of paragraph (b) of subheading 4412.10.21 to maintain the scope of the
subheading.
This item relates to the amendments made by items 121 and 122. Item 121 repealed
Subheading Note 2 to Chapter 44. Item 122 inserts Additional Note 2 to Chapter 44 to
further define "tropical wood" for specific subheadings in Chapter 44 as a defined set of
tropical wood types previously listed in repealed Subheading Note 2 to Chapter 44. This
list is a subset of the tropical wood identified in new Additional Note 1 to Chapter 44.
This note was created to maintain existing customs duty rates.
Item 149 - Schedule 3 (subheading 4412.10.30, the description of goods in
column 2)
Subheading 4412.10.30 applies to bamboo plywood, veneered panels and similar
laminated wood with at least one ply of tropical wood specified in Additional Note 1 to
Chapter 44.
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Item 149 omits "Additional Note 1" and substitutes with "Additional Note 2" in the
description of subheading 4412.10.30 to maintain the scope of the subheading.
This item relates to the amendments made by items 121 and 122. Item 121 repealed
Subheading Note 2 to Chapter 44. Item 122 inserts Additional Note 2 to Chapter 44 to
further define "tropical wood" for specific subheadings in Chapter 44 as a defined set of
tropical wood types previously listed in repealed Subheading Note 2 to Chapter 44. This
list is a subset of the tropical wood identified in new Additional Note 1 to Chapter 44.
This note was created to maintain existing customs duty rates.
Item 150 - Schedule 3 (subheading 4412.31.00, the description of goods in
column 2)
Subheading 4412.3 applies to plywood, other than bamboo, consisting solely of sheets
of wood, each ply not exceeding 6 mm in thickness. Subheading 4412.31.00 applies to
plywood, other than bamboo, with at least one outer ply of tropical wood specified in
Subheading Note 2 to Chapter 44.
Item 150 repeals and substitutes the description of subheading 4412.31.00 to remove
the reference to Subheading Note 2 to Chapter 44.
This amendment relates to the amendments made by items 121 and 122. Item 121
repealed Subheading Note 2 to Chapter 44. Item 122 amended Additional Note 1 to
Chapter 44 to define "tropical wood" in Chapter 44 as a list of tropical wood types.
The amendments made by items 121, 122 and 150 expand the scope of the
subheading. There is a transfer of tropical wood from subheading 4412.32.00 to
subheading 4412.31.00.
This amendment is a result of the FAO proposal to enhance the coverage of wood
species to get a clearer picture of trade patterns.
Item 151 - Schedule 3 (subheadings 4412.32.00 and 4412.39.00)
Subheading 4412.3 applies to plywood, other than bamboo, consisting solely of sheets
of wood, each ply not exceeding 6 mm in thickness. Subheading 4412.32.00 applies to
other plywood, with at least one outer layer ply made of non-coniferous wood.
Subheading 4412.39.00 applies to other plywood not previously specified.
Item 151 repeals subheading 4412.32.00 and substitutes with new subheadings
4412.33.00 and 4412.34.00. These subheadings have been created to identify goods
containing non-coniferous wood. There has been a transfer of goods from subheading
4412.32.00 to subheadings 4412.33.00 and 4412.34.00.
Item 151 also repeals the description of subheading 4412.39.00 and substitutes with
"Other, with both outer plies of coniferous wood".
This amendment is a result of the FAO proposal to enhance the coverage of wood
species to get a clearer picture of trade patterns.
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Item 152 - Schedule 3 (subheading 4412.94.2, the description of goods in
column 2)
Heading 4412 applies to plywood, veneered panels and similar laminated wood.
Subheading 4412.94.2 applies to blockboard, laminboard and battenboard with at least
one ply of tropical wood specified in Additional Note 1 Chapter 44.
Item 152 omits "Additional Note 1" and substitutes with "Additional Note 2" in the
description of subheading 4412.94.2 to maintain the scope of the subheading.
This item relates to the amendments made by items 121 and 122. Item 121 repealed
Subheading Note 2 to Chapter 44. Item 122 inserts Additional Note 2 to Chapter 44 to
further define "tropical wood" for specific subheadings in Chapter 44, including
subheading 4412.94.2, as a defined set of tropical wood types previously listed in
repealed Subheading Note 2 to Chapter 44. This list is a subset of the tropical wood
identified in new Additional Note 1 to Chapter 44. This note was created to maintain
existing customs duty rates.
Item 153 - Schedule 3 (subheading 4412.94.21, paragraph (a) of the description of
goods in column 2)
Item 153 omits "Mandioqueira" and substitutes with "Mandio-queira" in the description of
paragraph (a) to subheading 4412.94.21. This amendment maintains the consistency
between the wood types specified in Additional Notes 1 and 2 to Chapter 44 and the
subheading description.
Item 154 - Schedule 3 (subheading 4412.94.21, paragraph (b) of the description of
goods in column 2)
Item 154 omits "Pau Amarelo" and substitutes with "Pau amarelo" in the description of
paragraph (b) to subheading 4412.94.21. This amendment maintains the consistency
between the wood types specified in Additional Notes 1 and 2 to Chapter 44 and the
subheading description.
Item 155 - Schedule 3 (subheading 4412.99.2, the description of goods in
column 2)
Heading 4412.99.2 applies to other to plywood, veneered panels and similar laminated
wood not previously specified under heading 4412, having at least one ply of tropical
wood specified in Additional Note 1 Chapter 44.
Item 155 omits "Additional Note 1" and substitutes with "Additional Note 2" in the
description of subheading 4412.99.2 to maintain the scope of the subheading.
This item relates to the amendments made by items 121 and 122. Item 121 repealed
Subheading Note 2 to Chapter 44. Item 122 inserts Additional Note 2 to Chapter 44 to
further define "tropical wood" for specific subheadings in Chapter 44, including
subheading 4412.99.2, as a defined set of tropical wood types previously listed in
repealed Subheading Note 2 to Chapter 44. This list is a subset of the tropical wood
identified in new Additional Note 1 to Chapter 44. This note was created to maintain
existing customs duty rates.
Customs Tariff Amendment (2017 Harmonized System Changes) Bill 2016
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Item 156 - Schedule 3 (subheading 4412.99.21, paragraph (a) of the description of
goods in column 2)
Item 156 omits "Mandioqueira" and substitutes with "Mandio-queira" in the description of
paragraph (a) to subheading 4412.99.21. This amendment maintains the consistency
between the wood types specified in Additional Notes 1 and 2 to Chapter 44 and the
subheading description.
Item 157 - Schedule 3 (subheading 4412.99.21, paragraph (b) of the description of
goods in column 2)
Item 157 omits "Pau Amarelo" and substitutes with "Pau amarelo" in the description of
paragraph (b) to subheading 4412.99.21. This amendment maintains the consistency
between the wood types specified in Additional Notes 1 and 2 to Chapter 44 and the
subheading description.
Item 158 - Schedule 3 (subheading 4412.99.23, paragraph (a) of the description of
goods in column 2)
Item 158 omits "Mandioqueira" and substitutes with "Mandio-queira" in the description of
paragraph (a) to subheading 4412.99.23. This amendment maintains the consistency
between the wood types specified in Additional Notes 1 and 2 to Chapter 44 and the
subheading description.
Item 159 - Schedule 3 (subheading 4412.94.23, paragraph (b) of the description of
goods in column 2)
Item 159 omits "Pau Amarelo" and substitutes with "Pau amarelo" in the description of
paragraph (b) to subheading 4412.99.23. This amendment maintains the consistency
between the wood types specified in Additional Notes 1 and 2 to Chapter 44 and the
subheading description.
Item 160 - Schedule 3 (subheadings 4418.7 to 4418.90.00)
Heading 4418 applies to builders' joinery and carpentry of wood, including cellular wood
panels, assembled flooring panels, shingles and shakes. Subheading 4418.7 applies to
assembled flooring panels. Subheading 4418.90.00 applies to other goods not
previously specified under heading 4418.
Item 160 repeals subheadings 4418.7 to 4418.79.90 and substitutes with new
subheadings to separately identify certain assembled bamboo wooden flooring panels.
Item 160 also repeals subheading 4418.90.00 and substitutes with new subheadings
4418.91.00 and 4418.99.00 to separately identify certain articles of bamboo.
The Table below sets out subheadings 4418.7 to 4418.99.00. It also shows the
pre-2017 classifications for these goods.
Customs Tariff Amendment (2017 Harmonized System Changes) Bill 2016
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Table: Goods of subheadings 4418.7 to 4418.99.00
Post-2017 Post-2017 Description Pre-2017
Subheading Subheading
4418.7 - Assembled flooring panels: 4418.7
4418.73 -- Of bamboo or with at least the top 4418.71
layer (wear layer) of bamboo: 4418.72
4418.79
4418.73.10 --- For mosaic floors 4418.71.00
4418.73.2 --- Other, multilayer: 4418.72
4418.73.21 ---- Parquet panels 4418.72.10
4418.73.29 ---- Other 4418.72.90
4418.73.9 --- Other: 4418.79
4418.73.91 ---- Parquet panels 4418.79.10
4418.73.99 ---- Other 4418.79.90
4418.74.00 -- Other, for mosaic floors 4418.71.00
4418.75 -- Other, multilayer: 4418.72
4418.75.10 --- Parquet panels 4418.72.10
4418.75.90 --- Other 4418.72.90
4418.79 -- Other: 4418.79
4418.79.10 --- Parquet panels 4418.79.10
4418.79.90 --- Other 4418.79.90
4418.9 - Other: 4418.90.00
4418.91.00 -- Of bamboo 4418.90.00
4418.99.00 -- Other 4418.90.00
New subheadings under subheadings 4418.73 to 4418.79 have been created to
preserve the existing customs duty rates for these goods.
These amendments were at the request of INBAR.
Item 161 - Schedule 3 (heading 4419.00.00)
Heading 4419.00.00 applies to tableware and kitchenware, of wood.
Item 161 repeals heading 4419.00.00 and substitutes with new subheadings to
separately identify certain articles of bamboo from other tableware and kitchenware
goods made of wood.
New subheading 4419.1 applies to bamboo tableware and kitchenware and is further
subdivided to subheadings 4419.11.00, 4419.11.12 and 4419.19.00. Subheading
4419.11.00 applies to bamboo bread boards, chopping boards and similar boards;
subheading 4419.12.00 applies to bamboo chopsticks; and subheading 4419.19.00
applies to other bamboo tableware and kitchenware. Subheading 4419.90.00 applies to
other wooden tableware and kitchenware under heading 4419.
Customs Tariff Amendment (2017 Harmonized System Changes) Bill 2016
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These amendments were at the request of INBAR.
Item 162 - Schedule 3 (subheading 4421.90.00)
Heading 4421 applies to other articles of wood. Subheading 4421.90.00 applies to other
goods not previously classified under heading 4421.
Item 162 repeals subheading 4421.90.00 and substitutes with new subheadings 4421.9,
4421.91.00 and 4421.99.00.
Subheading 4421.91.00 was created to separately identify bamboo wood articles from
other articles of wood of subheading 4421.99.00.
This amendment was at the request of INBAR.
Amendments to Chapter 48 (Paper and paperboard; articles of paper pulp, of
paper or of paperboard)
Item 163 - Schedule 3 (Chapter 48, Note 4)
Note 4 to Chapter 48 defines "newsprint" for the purposes of Chapter 48.
Item 163 repeals and substitutes Note 4 to Chapter 48 to provide size criteria for
newsprint goods. Item 164 removes reference to heading 4801. As a result of these
amendments and the terms of heading 4801, goods identified as newsprint would now
only be classified under heading 4801.
There will be a transfer of goods from heading 4802 to heading 4801.
Item 164 - Schedule 3 (Chapter 48, Note 8)
Note 8 to Chapter 48 specifies the size criteria for goods of headings 4801 and 4803
to 4809.
Item 164 removes the reference to heading 4801. The size criteria in this note would
only apply to goods of headings 4803 to 4809. Item 163 amends Note 4 to Chapter 48
to provide size criteria for newsprint goods. As a result of these amendments and the
terms of heading 4801, goods identified as newsprint would now only be classified under
heading 4801.
Item 165 - Schedule 3 (Chapter 48, paragraph (b) of Note 8)
Item 165 omits the reference to "15 cm," and substitutes with a reference to "15 cm" in
paragraph (b) of Note 8 to Chapter 48.
Item 166 - Schedule 3 (Chapter 48, before Additional Note 1)
Item 166 inserts new Additional Note 1 to Chapter 48. The additional note clarifies that
goods classified to subheading 4802.6 that were previously considered as "newsprint"
remain classified to subheading 4802.6 if they do not fulfil the new size criteria in
amended Note 4 to Chapter 48. However, these goods are no longer called "newsprint".
This amendment is a consequence of the item 163 and 164 amendments, which insert
size criteria in the definition of "newsprint" in Note 4 to Chapter 48 and remove the
Customs Tariff Amendment (2017 Harmonized System Changes) Bill 2016
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reference to heading 4801 in Note 8 to Chapter 48. The item 163 and 164 amendments
result in a transfer of some goods from heading 4802 to heading 4801.
Item 167 - Schedule 3 (Chapter 48, Additional Note 1)
Item 167 renumbers the current Additional Note 1 as Additional Note 2.
Item 168 - Schedule 3 (Chapter 48, Additional Note 2)
Item 168 omits "Additional Note 1 above" and substitutes with "Additional Note 2" in
Additional Note 2 to Chapter 48.
Item 169 - Schedule 3 (Chapter 48, Additional Notes 2 to 9)
Item 169 renumbers current Additional Notes 2 to 9 as Additional Notes 3 to 10.
Item 170 - Schedule 3 (subheadings 4801.00.10 to 4801.00.39)
Heading 4801 applies to newsprint in rolls and sheets. Applicable notes to this heading
are Note 4 to Chapter 48 which defines "newsprint" and Note 8 to Chapter 48 specifies
the size requirements for goods of heading 4801.
The scope of heading 4801 is expanded due to the item 163 and 164 amendments.
Item 164 amends Note 8 to Chapter 48 to remove the reference to heading 4801. Item
163 amends Note 4 to Chapter 48 to include specific size criteria in the definition of
"newsprint".
There is a transfer of goods from subheading 4802.6 to heading 4801.
Item 170 repeals subheadings 4801.00.10 to 4801.00.39 and substitutes with new
subheadings 4801.00.40 to 4801.00.79. Subheading 4801.00.40 was created to
maintain the duty treatment of goods that transferred from subheading 4802.62.10 to
heading 4801. Subheadings 4801.00.50 to 4801.00.79 were created to maintain the
descriptions and criteria of subheadings 4801.00.10 to 4801.00.39 and exclude goods
that could be classified to subheading 4801.00.40.
The Table below sets out subheadings 4801.00.40 to 4801.00.79. It also shows the
pre-2017 classifications for these goods.
Table: Newsprint goods of heading 4801
Post-2017 Post-2017 Description Pre-2017
Subheading Subheading
4801.00.40 --- Newsprint, in rectangular (including 4802.62.10
square) sheets in which no side
exceeds 36 cm, in the unfolded state
4801.00.50 --- Not containing fibres obtained by a 4801.00.10
mechanical process or of which not 4802.61.41
more than 10% by weight of the total
4802.62.41
fibre content consists of such fibres,
other than goods of 4801.00.40
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4801.00.60 --- Of which more than 10% but less 4801.00.20
than 65% by weight of the total fibre 4802.61.42
content consists of fibres obtained by a
4802.62.42
mechanical process, other than goods
of 4801.00.40
4801.00.7 --- Of which 65% or more by weight of 4801.00.l3
the total fibre content consists of fibres 4802.61.4
obtained by a mechanical process,
4802.62.4
other than goods of 4801.00.40:
4801.00.71 ---- Goods: 4801.00.31
(a) weighing more than 57 g/m2; 4802.61.43
or 4802.62.43
(b) having an ash content by
weight of more than 8%
4801.00.79 ---- Other 4801.00.39
4802.61.49
4802.62.49
Item 171 - Schedule 3 (subheading 4802.61.30, the description of goods in
column 2)
Item 171 omits the term "newsprint" and substitutes with the term "goods" in the
description of subheading 4802.61.30.
Item 171 results from the amendments made by items 163 and 164 and the terms of
heading 4801. Heading 4801 applies to newsprint goods in rolls or sheets. Item 163
amends Note 4 to Chapter 48 to include specific size criteria in the definition of
"newsprint". Item 164 amends Note 8 to Chapter 48 to omit reference to heading 4801.
These amendments and the terms of heading 4801 mean the only goods that can be
identified as "newsprint" are those classified to heading 4801.
Item 172 - Schedule 3 (subheading 4802.61.4, the description of goods in
column 2)
Heading 4802 covers uncoated paper and paperboard used for writing, printing or other
graphic purposes, and non-perforated punch-cards and punch tape paper, in rolls or
rectangular (including square) sheets, of any size, other than paper of headings 4801 to
4803; hand-made paper and paperboard.
Subheading 4802.61 applies to rolls of other paper and paperboard, not previously
covered in heading 4802, of which more than 10% by weight of the total fibre content
consists of fibres obtained by a mechanical or chemi-mechanical means. Subheading
4802.61.4 applies to newsprint in rolls exceeding 15 cm but not exceeding 36 cm in
width.
Item 172 repeals the description of subheading 4802.61.4 and substitutes with "Goods
specified in Additional Note 1 to this Chapter, in rolls exceeding 15 cm but not exceeding
28 cm in width:".
Item 172 results from the amendments made by items 163, 164, 166 and the terms of
heading 4801. Heading 4801 applies to newsprint goods in rolls or sheets. Item 163
Customs Tariff Amendment (2017 Harmonized System Changes) Bill 2016
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amends Note 4 to Chapter 48 to include specific size criteria in the definition of
"newsprint". Item 164 amends Note 8 to Chapter 48 to omit reference to heading 4801.
These amendments and the terms of heading 4801 mean the only goods that can be
identified as "newsprint" are those classified to heading 4801. Item 166 inserts new
Additional Note 1 to Chapter 48. This note clarifies that goods that comply with the
physical properties of Note 4 to Chapter 48 but not the size criteria are classified to
subheading 4802.6.
Item 172 maintains the scope of subheading 4802.61.4 by ensuring goods that were
previously classified under this subheading that do not comply with the size criteria of
amended Note 4 to Chapter 48 remain classified to subheading 4802.61.4.
Item 173 - Schedule 3 (subheading 4802.62.30, the description of goods in
column 2)
Item 173 omits the term "newsprint" and substitutes the term with "goods" in the
description of subheading 4802.61.30.
Item 173 results from the amendments made by items 163 and 164 and the terms of
heading 4801. Heading 4801 applies to newsprint goods in rolls or sheets. Item 163
amends Note 4 to Chapter 48 to include specific size criteria in the definition of
"newsprint". Item 164 amends Note 8 to Chapter 48 to omit reference to heading 4801.
These amendments and the terms of heading 4801 mean the only goods that can be
identified as "newsprint" are those classified to heading 4801.
Item 174 - Schedule 3 (subheading 4802.62.4, the description of goods in
column 2)
Heading 4802 covers uncoated paper and paperboard used for writing, printing or other
graphic purposes, and non-perforated punch-cards and punch tape paper, in rolls or
rectangular (including square) sheets, of any size, other than paper of headings 4801 to
4803; hand-made paper and paperboard.
Subheading 4802.62 applies to sheets with one side not exceeding 435 mm and the
other side not exceeding 297 mm, in the unfolded state, of which more than 10% by
weight of the total fibre content consists of fibres obtained by a mechanical or
chemi-mechanical means. Subheading 4802.62.4 applies to newsprint not previously
specified.
Item 174 repeals the description of subheading 4802.62.4 and substitutes with "Goods
specified in Additional Note 1 to this Chapter, NSA:".
Item 174 results from the amendments made by items 163, 164, 166 and the terms of
heading 4801. Heading 4801 applies to newsprint goods in rolls or sheets. Item 163
amends Note 4 to Chapter 48 to include specific size criteria in the definition of
"newsprint". Item 164 amends Note 8 to Chapter 48 to omit reference to heading 4801.
These amendments and the terms of heading 4801 mean the only goods that can be
identified as "newsprint" are those classified to heading 4801. Item 166 inserts new
Additional Note 1 to Chapter 48. This note clarifies that goods that comply with the
physical properties of Note 4 to Chapter 48 but not the size criteria are classified to
subheading 4802.6.
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Item 174 maintains the scope of subheading 4802.62.4 by ensuring goods that were
previously classified under this subheading that do not comply with the size criteria of
amended Note 4 to Chapter 48 remain classified to subheading 4802.62.4.
Item 175 - Schedule 3 (subheading 4802.69.30, the description of goods in
column 2)
Item 175 omits the term "newsprint" and substitutes the term with "goods" in the
description of subheading 4802.61.30.
Item 175 results from the amendments made by items 163 and 164 and the terms of
heading 4801. Heading 4801 applies to newsprint goods in rolls or sheets. Item 163
amends Note 4 to Chapter 48 to include specific size criteria in the definition of
"newsprint". Item 164 amends Note 8 to Chapter 48 to omit reference to heading 4801.
These amendments and the terms of heading 4801 mean the only goods that can be
identified as "newsprint" are those classified to heading 4801.
Item 176 - Schedule 3 (subheading 4802.69.4, the description of goods in
column 2)
Heading 4802 covers uncoated paper and paperboard used for writing, printing or other
graphic purposes, and non-perforated punch-cards and punch tape paper, in rolls or
rectangular (including square) sheets, of any size, other than paper of headings 4801
to 4803; hand-made paper and paperboard.
Subheading 4802.69 applies to other goods not previously specified, of which more than
10% by weight of the total fibre content consists of fibres obtained by a mechanical or
chemi-mechanical means. Subheading 4802.69.4 applies to newsprint not previously
specified.
Item 176 repeals the description of subheading 4802.69.4 and substitutes with "Goods
specified in Additional Note 1 to this Chapter, NSA:".
Item 176 results from the amendments made by items 163, 164, 166 and the terms of
heading 4801. Heading 4801 applies to newsprint goods in rolls or sheets. Item 163
amends Note 4 to Chapter 48 to include specific size criteria in the definition of
"newsprint". Item 164 amends Note 8 to Chapter 48 to omit reference to heading 4801.
These amendments and the terms of heading 4801 mean the only goods that can be
identified as "newsprint" are those classified to heading 4801. Item 166 inserts new
Additional Note 1 to Chapter 48. This note clarifies that goods that comply with the
physical properties of Note 4 to Chapter 48 but not the size criteria are classified to
subheading 4802.6.
Item 176 maintains the scope of subheading 4802.69.4 by ensuring goods that were
previously classified under this subheading that do not comply with the size criteria of
amended Note 4 to Chapter 48 remain classified to subheading 4802.69.4.
Amendments to Chapter 54 (Man-made filaments; strip and the like of man-made
textile materials)
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Item 177 - Schedule 3 (subheading 5402.1)
Heading 5402 applies to synthetic filament yarn (other than sewing thread), not put up
for retail sale, including synthetic monofilament of less than 67 decitex. Subheading
5402.1 applies to high tenacity yarn of nylon or other polyamides.
Item 177 repeals the description of subheading 5402.1 and substitutes with "high
tenacity yarn of nylon or other polyamides, whether or not textured".
This amendment clarifies that all high tenacity yarns of this type remain classified to this
subheading based on whether or not such yarns are textured.
Item 178 - Schedule 3 (subheading 5402.20.00, the description of goods in
column 2)
Heading 5402 applies to synthetic filament yarn (other than sewing thread), not put up
for retail sale, including synthetic monofilament of less than 67 decitex. Subheading
5402.20.00 applies to high tenacity yarn of polyesters.
Item 178 repeals the description of subheading 5402.20.00 "high tenacity yarn of
polyesters" and substitutes with "high tenacity yarn of polyesters, whether or not
textured".
This amendment clarifies that all high tenacity yarns of this type remain classified to this
subheading based on whether or not such yarns are textured.
Item 179 - Schedule 3 (after subheading 5402.52.00)
Heading 5402 applies to synthetic filament yarn (other than sewing thread), not put up
for retail sale, including synthetic monofilament of less than 67 decitex. Subheading
5402.5 applies to other single yarn not covered by subheadings 5402.1 to 5402.4 with a
twist exceeding 50 turns per metre.
Item 179 inserts new subheading 5402.53.00 to separately identify single synthetic
filament yarn made of polypropylene. There will be a transfer of goods from subheading
5402.59.00 to subheading 5402.53.00.
Item 180 - Schedule 3 (after subheading 5402.62.00)
Heading 5402 applies to synthetic filament yarn (other than sewing thread), not put up
for retail sale, including synthetic monofilament of less than 67 decitex. Subheading
5402.6 applies to multiple (folded) or cabled yarn, not covered by subheadings 5402.1 to
5402.5.
Item 180 inserts new subheading 5402.63.00 to separately identify certain synthetic
filament yarn, multiple, of polypropylene. There will be a transfer of goods from
subheading 5402.69.00 to subheading 5402.63.00.
Amendments to Chapter 55 (Man-made staple fibres)
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Item 181 - Schedule 3 (Chapter 55, Note 1)
Item 181 omits "5502.00.00" and substitutes with "5502" in Note 1 to Chapter 55.
Item 182 refers.
Item 182 - Schedule 3 (heading 5502.00.00)
Heading 5502.00.00 applies to artificial filament tow.
Item 182 repeals heading 5502.00.00 and substitutes with new subheadings 5502.10.00
and 5502.90.00 under heading 5502. Subheading 5502.10.00 was created to separately
identify artificial filament tow made of cellulose acetate from other artificial filament tow
of subheading 5502.90.00.
Item 183 - Schedule 3 (after subheading 5506.30.00)
Heading 5506 applies to synthetic staple fibres, carded, combed or otherwise processed
for spinning.
Item 183 inserts new subheading 5506.40.00 to separately identify synthetic staple
fibres, carded, combed or otherwise processed for spinning made of polypropylene.
There will be a transfer of goods from subheading 5506.90.00.
Amendments to Chapter 57 (Carpets and other textile floor coverings)
Item 184 - Schedule 3 (after subheading 5704.10.90)
Heading 5704 applies to carpets and other textile floor coverings, of felt, not tufted or
flocked, whether or not made up.
Item 184 inserts new subheading 5704.20 to separately identify felt tiles with a maximum
surface area exceeding 0.3 m2 but not exceeding 1 m2. Subheadings 5704.20.10 and
5704.20.90 were created to maintain the separation of felt tiles produced from the
needleloom process from other felt tiles.
There will be a transfer of felt tiles produced by the needleloom process from
subheading 5704.90.10 to subheading 5704.20.10. Other felt tiles will transfer from
subheading 5704.90.90 to subheading 5704.20.90.
Amendments to Chapter 60 (Knitted or crocheted fabrics)
Item 185 - Schedule 3 (Chapter 60, at the end of the Notes)
Item 185 adds new Subheading Note 1 to Chapter 60. This subheading note provides
the specific criteria for polyethylene monofilament or polyester multifilament fabrics to be
classified to new subheading 6005.35. Item 186 refers.
Item 186 - Schedule 3 (subheadings 6005.31.00 to 6005.34.00)
Heading 6005 applies to warp knit fabrics (including those made on galloon knitting
machines) other than those of headings 6001 to 6004. Subheading 6005.31.00 applies
to unbleached or bleached synthetic fibre fabrics. Subheading 6005.32.00 applies to
dyed synthetic fibre fabrics. Subheading 6005.33.00 applies to fabrics made of synthetic
Customs Tariff Amendment (2017 Harmonized System Changes) Bill 2016
Page 73
yarn fibres of different colours and subheading 6005.34.00 applies to printed synthetic
fibre fabrics.
Item 186 repeals subheadings 6005.31.00 to 6005.34.00 and substitutes with new
subheadings 6005.35.00 to subheading 6005.39.00. These subheadings were created
to separately identify particular fabrics that are used for antimalarial nets made of
polyethylene monofilament or of polyester multifilament as specified in new Subheading
Note 1 to Chapter 60. Item 185 refers.
The Table below sets out subheadings 6005.35.00 to 6005.39.00. It also shows the
pre-2017 classifications for these goods.
Table: Goods of subheadings 6005.35.00 to 6005.39.00
Post-2017 Post-2017 Description Pre-2017
Subheading Subheading
6005.35.00 -- Fabrics specified in Subheading 6005.31.00
Note 1 to this Chapter 6005.32.00
6005.33.00
6005.34.00
6005.36.00 -- Other, unbleached or bleached 6005.31.00
6005.37.00 -- Other, dyed 6005.32.00
6005.38.00 -- Other, of yarns of different colours 6005.33.00
6005.39.00 -- Other, printed 6005.34.00
Amendments to Chapter 63 (Other made up textile articles; sets; worn clothing
and worn textile articles; rags)
Item 187 - Schedule 3 (Chapter 63, at the end of the Notes)
Item 187 adds new Subheading Note 1 to Chapter 63. This subheading note provides
specific criteria for articles made of warp knit fabrics that are classified to subheading
6304.20.00. Item 188 refers.
Item 188 - Schedule 3 (after subheading 6304.19.90)
Heading 6304 applies to other furnishing articles, excluding those of heading 9404 not
previously specified in Chapter 63.
Item 188 inserts new subheading 6304.20.00 to separately identify bed nets made of
warp knit fabrics specified in new Subheading Note 1 to Chapter 63. Item 187 refers.
These are antimalarial bed nets. There will be a transfer of goods from subheadings
5608.19.90, 5608.90.90 and 6304.91.00 to subheading 6304.20.00.
Customs Tariff Amendment (2017 Harmonized System Changes) Bill 2016
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Amendments to Chapter 68 (Articles of stone, plaster, cement, asbestos, mica or
similar materials)
Item 189 - Schedule 3 (Chapter 68, paragraph (m) of Note 1)
Paragraph (m) of Note 1 to Chapter 68 excludes articles of heading 9602 if they are
made up of materials specified in Note 2 (b) to Chapter 96, or articles of headings 9606,
9609 or 9610 from Chapter 68.
Item 189 repeals and substitutes paragraph (m) of Note 1 to Chapter 68 to include a
reference to monopods, bipods, tripods and similar articles as an article of new
heading 9620.
As a result of this amendment there is a transfer of monopods, bipods, tripods and
similar articles from subheading 6815.10.00 to heading 9620. Item 284 refers.
Amendments to Chapter 69 (Ceramic products)
Item 190 - Schedule 3 (heading 6907 to subheading 6907.90.00)
Heading 6907 applies to unglazed ceramic flags and paving, hearth or wall tiles,
unglazed ceramic mosaic cubes and the like whether or not on a backing. Subheading
6907.10.00 applies to tiles, cubes and similar articles whether or not rectangular where
the largest surface area that is capable of being enclosed in a square whose side is less
than 7 cm. Subheading 6907.90.00 covers other goods classified to heading 6907 that
are not classified to subheading 6907.10.00.
Item 190 repeals heading 6907 to subheading 6907.90.00 and substitutes with new
heading 6907 and new subheadings 6907.2 to 6907.40.90.
Item 190 expands heading 6907 to cover ceramic flags and paving, hearth or wall tiles,
ceramic mosaic cubes and the like, whether or not on a backing and finishing ceramics.
Heading 6908 to subheading 6908.90.00 has been repealed. All goods of heading 6908
transfer to heading 6907. Item 191 refers.
The structure of heading 6907 has been revised and heading 6908 repealed as the
present structure of these headings has become obsolete. The revised structure has
been based on industry practice.
The Table below sets out heading 6907 to subheading 6907.40.90. It also shows the
pre-2017 classifications for these goods.
Table: Goods of heading 6907 to subheading 6907.40.90
Post-2017 Post-2017 Description Pre-2017
Subheading Subheading
6907 CERAMIC FLAGS AND PAVING, 6907
HEARTH OR WALL TILES; CERAMIC 6908
MOSAIC CUBES AND THE LIKE,
WHETHER OR NOT ON A BACKING;
FINISHING CERAMICS:
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6907.2 - Flags and paving, hearth or wall tiles, 6907.10.00
other than those of 6907.30 and 6907.90.00
6907.40: 6908.10.00
6908.90.00
6907.21 -- Of a water absorption coefficient by 6907.10.00
weight not exceeding 0.5%: 6907.90.00
6908.10.00
6908.90.00
6907.21.10 --- Tiles, cubes and similar articles, 6907.10.00
whether or not rectangular, the largest 6908.10.00
surface area of which is capable of
being enclosed in a square the side of
which is less than 7 cm
6907.21.90 --- Other 6907.90.00
6908.90.00
6907.22 -- Of a water absorption coefficient by 6907.10.00
weight exceeding 0.5% but not 6907.90.00
exceeding 10%: 6908.10.00
6908.90.00
6907.22.10 --- Tiles, cubes and similar articles, 6907.10.00
whether or not rectangular, the largest 6908.10.00
surface area of which is capable of
being enclosed in a square the side of
which is less than 7 cm
6907.22.90 --- Other 6907.90.00
6908.90.00
6907.23 -- Of a water absorption coefficient by 6907.10.00
weight exceeding 10%: 6907.90.00
6908.10.00
6908.90.00
6907.23.10 --- Tiles, cubes and similar articles, 6907.10.00
whether or not rectangular, the largest 6908.10.00
surface area of which is capable of
being enclosed in a square the side of
which is less than 7 cm
6907.23.90 --- Other 6907.90.00
6908.90.00
6907.30 - Mosaic cubes and the like, other than 6907.10.00
those of 6907.40: 6907.90.00
6908.10.00
6908.90.00
6907.30.10 --- Tiles, cubes and similar articles, 6907.10.00
whether or not rectangular, the largest 6908.10.00
surface area of which is capable of
being enclosed in a square the side of
which is less than 7 cm
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6907.30.90 --- Other 6907.90.00
6908.90.00
6907.40 - Finishing ceramics: 6907.10.00
6907.90.00
6908.10.00
6908.90.00
6907.40.10 --- Tiles, cubes and similar articles, 6907.10.00
whether or not rectangular, the largest 6908.10.00
surface area of which is capable of
being enclosed in a square the side of
which is less than 7 cm
6907.40.90 --- Other 6907.90.00
6908.90.00
The eight digit subheadings under the six digit subheadings have been created to
preserve the existing customs duty rates for these goods.
Item 191 - Schedule 3 (heading 6908 to subheading 6908.90.00)
Heading 6908 applies to glazed ceramic flags and paving, hearth or wall tiles, glazed
ceramic mosaic cubes and the like whether or not on a backing. Subheading
6908.10.00 applies to tiles, cubes and similar articles whether or not rectangular where
the largest surface area that is capable of being enclosed in a square whose side is less
than 7 cm. Subheading 6908.90.00 covers other goods classified to heading 6908 that
are not classified to subheading 6908.10.00.
Item 191 repeals heading 6908 to subheading 6908.90.00. Goods of this heading will
transfer to heading 6907. Item 190 refers.
Heading 6908 to subheading 6908.90.00 were repealed because the present structure
of headings 6907 and 6908 has become obsolete. The new structure of heading 6907 is
based on industry practice.
Amendments to Section XV (Base metals and articles of base metal)
Item 192 - Schedule 3 (Section XV, paragraph (m) of Note 1)
Paragraph (m) of Note 1 to Section 15 excludes hand sieves, buttons, pens,
pencil-holders, pen nibs and other articles of Chapter 96 from Chapter 68.
Item 192 repeals and substitutes paragraph (m) of Note 1 to Chapter 68 to include a
reference to monopods, bipods, tripods and similar articles as an article of Chapter 96.
As a result of this amendment there is a transfer of monopods, bipods, tripods and
similar articles from Section XV to heading 9620. Item 284 refers.
Amendments to Chapter 73 (Articles of iron or steel)
Item 193 - Schedule 3 (heading 7308, the description of goods in column 2)
Item 193 omits the reference to "9406.00.00" and substitutes with a reference to "9406"
in the description of heading 7308. Item 280 refers.
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Amendments to Chapter 74 (Copper and articles thereof)
Item 194 - Schedule 3 (Chapter 74, paragraph (c) of Note 1)
Item 194 omits the reference to "2848.00.00" and substitutes with a reference to "2853"
in paragraph (c) of Note 1 to Chapter 74. Items 75 and 76 refer.
Amendments to Chapter 76 (Aluminium and articles thereof)
Item 195 - Schedule 3 (heading 7610, the description of goods in column 2)
Item 195 omits the reference to "9406.00.00" and substitutes with a reference to "9406"
in the description of heading 7610. Item 280 refers.
Amendments to Chapter 82 (Tools, implements, cutlery, spoons and forks, of base
metal; parts thereof of base metal)
Item 196 - Schedule 3 (heading 8205, the description of goods in column 2)
Item 196 inserts the reference "or water-jet cutting machines" after the reference
"machine-tools" in the description of heading 8205.
This amendment clarifies that accessories for and parts of water-jet cutting machines are
excluded from heading 8205 and remain classified to subheading 8466.93.10.
Amendments to Chapter 83 (Miscellaneous articles of base metal)
Item 197 - Schedule 3 (heading 8308)
Heading 8308 applies to base metal clasps, frames with clasps, buckles, buckle-clasps,
hooks, eyes, eyelets and the like used for clothing, footwear, awnings, handbags, travel
goods or other made up articles; tubular or bifurcated rivets made of base metal; and
beads and spangles made of base metal.
Item 197 repeals and substitutes heading 8308 to include a reference that base metal
clasps, frames with clasps, buckles, buckle-clasps, hooks, eyes, eyelets and the like
would also be used for clothing accessories, jewellery, wrist-watches, books, leather
goods or for saddlery.
Amendments to Section XVI (Machinery and mechanical appliances; electrical
equipment; parts thereof; sound recorders and reproducers, television image and
sound recorders and reproducers, and parts and accessories of such articles)
Item 198 - Schedule 3 (Section XVI, paragraph (q) of Note 1)
Paragraph (q) of Note 1 to Section XVI excludes typewriter or similar ribbons, whether or
not on spools or in cartridges that are classified according to their constituent material, or
in heading 9612 if inked or otherwise prepared for giving impressions.
Item 198 repeals and substitutes paragraph (q) of Note 1 to Section XVI to include a
reference to monopods, bipods, tripods and similar articles as an article of new
heading 9620.
Customs Tariff Amendment (2017 Harmonized System Changes) Bill 2016
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As a result of this amendment there is a transfer of monopods, bipods, tripods and
similar articles from Section XVI to heading 9620. Item 284 refers.
Amendments to Chapter 84 (Nuclear reactors, boilers, machinery and mechanical
appliances; parts thereof)
Item 199 - Schedule 3 (Chapter 84, paragraph (f) of Note 1)
Item 199 omits the word "or" in paragraph (f) of Note 1 to Chapter 84.
Item 200 - Schedule 3 (Chapter 84, after paragraph (f) of Note 1)
Note 1 to Chapter 84 lists goods that are excluded from Chapter 84.
Item 200 inserts new paragraph (g) to Note 1 to Chapter 84. This paragraph excludes
radiators for articles of Section XVII from being classified to Chapter 84.
Item 201 - Schedule 3 (Chapter 84, paragraph (g) of Note 1)
Item 201 reletters current paragraph (g) of Note 1 to Chapter 84 to paragraph (h) of
Note 1 to Chapter 84.
Item 202 - Schedule 3 (Chapter 84, paragraph (e) of Note 2)
Item 202 omits the reference to "Machinery or plant" from paragraph (e) of Note 2 to
Chapter 84 and substitutes with the reference to "Machinery, plant or laboratory
equipment".
This amendment clarifies that laboratory equipment is not classified to heading 8419 if it
can be classified between headings 8425 to 8480, as per Note 2(e) of Chapter 84.
Item 203 - Schedule 3 (Chapter 84, paragraph (A) of Note 9)
Item 203 omits to the reference to "Notes 8(a)" and substitutes the reference to "Notes
9(a)" from paragraph (A) of Note 9 to Chapter 84. Item 230 renumbers Notes 8 and 9 to
Chapter 85 as Notes 9 and 10.
Item 204 - Schedule 3 (Chapter 84, at the end of paragraph (A) of Note 9)
Item 204 adds the reference to "(LED)" to the end of paragraph (A) to Note 9 of
Chapter 84.
Item 205 - Schedule 3 (Chapter 84, Subheading Notes 1 and 2)
Item 205 repeals the subheading notes to Chapter 84 and substitutes with new
Subheading Notes 1 to 4 to Chapter 84.
Item 205 inserts new Subheading Note 1 to Chapter 84 to define the term "machining
centres" for the purposes of new subheading 8465.20. Item 219 refers.
Item 205 also renumbers current Subheading Note 1 to Chapter 84 as Subheading
Note 2 to Chapter 84.
Customs Tariff Amendment (2017 Harmonized System Changes) Bill 2016
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Item 205 inserts new Subheading Note 3 to Chapter 84 to provide the definition for the
expression "valves for oleohydraulic or pneumatic transmissions" for the purposes of
subheading 8481.20.
Item 205 also renumbers current Subheading Note 2 to Chapter 84 as Subheading
Note 4 to Chapter 84.
Item 206 - Schedule 3 (subheading 8413.30.10, subparagraph (b)(i) of the
description of goods in column 2)
The description of subparagraph (b)(i) of subheading 8413.30.10 includes a reference to
subheadings 8701.90.11 and 8701.90.19.
Item 241 repeals subheadings 8701.90 to 8701.90.90 and substitutes with new
subheadings 8701.9 to 8701.95.90.
Item 206 omits the reference to "8701.90.11 or 8701.90.19;" and substitutes with a
reference to "8701.91.11, 8701.91.19, 8701.92.10, 8701.93.10, 8701.94.10 or
8701.95.10; or" to the description of subparagraph (b)(i) of subheading 8413.30.10.
This amendment and the amendments made by items 207 and 208 maintain the scope
of subheading 8413.30.10.
Item 207 - Schedule 3 (subheading 8413.30.10, subparagraph (b)(ii) of the
description of goods in column 2)
The description of subparagraph (b)(ii) of subheading 8413.30.10 includes a reference to
subheading 8701.90.90.
Item 241 repeals subheadings 8701.90 to 8701.90.90 and substitutes with new
subheadings 8701.9 to 8701.95.90.
Item 207 omits the reference to "8701.90.90 or 8709.19.00" and substitutes with a
reference to "8701.91.90, 8701.92.90, 8701.93.90, 8701.94.90 or 8701.95.90, other than
tractors for dumpers; or" to the description of subparagraph (b)(ii) of subheading
8413.30.10.
This amendment and the amendments made by items 206 and 208 maintain the scope
of subheading 8413.30.10.
Item 208 - Schedule 3 (subheading 8413.30.10, at the end of paragraph (b) of the
description of goods in column 2)
Item 208 inserts the reference "(iii) vehicles of 8709.19.00" at the end of paragraph (b) of
the description of goods of subheading 8413.30.10.
This amendment and the amendments made by item 206 and item 207 maintain the
scope of subheading 8413.30.10. Items 206 and 207 amend the description of goods in
subheading 8413.30.10 as a consequence to the item 241 amendments to
subheadings 8701.90 to 8701.90.90.
Customs Tariff Amendment (2017 Harmonized System Changes) Bill 2016
Page 80
Item 209 - Schedule 3 (subheading 8415.10.00, the description of goods in
column 2)
Item 209 repeals the description of subheading 8415.10.00 and substitutes with "Of a
kind designed to be fixed to a window, wall, ceiling or floor, self-contained or
"split-system"".
This amendment clarifies that ceiling or floor air conditioning machines of heading 8415,
remain classified to subheading 8415.10.00.
Item 210 - Schedule 3 (after subheading 8424.30.90)
Heading 8424 applies to mechanical appliances (whether or not hand-operated) for
projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not
charged; spray guns and similar appliances; steam or sand blasting machines and
similar jet projecting machines.
Item 210 inserts new subheadings 8424.4, 8424.41.00 and 8424.49.00. Subheading
8424.41.00 was created to separate portable sprayers, i.e. operator carried sprayers,
from other agricultural or horticultural sprayers such as tractor mounted, trailer-mounted
or self-propelled sprayers of subheading 8424.49.00.
There is a transfer of goods from subheading 8424.81.00 to subheadings 8424.41.00
and 8424.49.00.
This amendment is a result of the FAO proposal to enhance the data on the trade and
use of agricultural machinery.
Item 211 - Schedule 3 (subheading 8424.81.00)
Heading 8424 applies to mechanical appliances (whether or not hand-operated) for
projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not
charged; spray guns and similar appliances; steam or sand blasting machines and
similar jet projecting machines.
Item 211 repeals subheading 8424.81.00 and substitutes with new subheading
8424.82.00. This heading applies to other agricultural or horticultural appliances not
previously covered under heading 8424.
There is a transfer of goods from subheading 8424.81.00 to subheading 8424.82.00.
This amendment is a result of the FAO proposal to enhance the data on the trade and
use of agricultural machinery.
Item 212 - Schedule 3 (subheadings 8432.30.00 and 8432.40.00)
Heading 8432 applies to agricultural, horticultural or forestry machinery for soil
preparation or cultivation; and lawn or sports-ground rollers. Subheading 8432.30.00
applies to seeders, planters and transplanters. Subheading 8432.40.00 applies to
manure spreaders and fertiliser distributors.
Item 212 repeals subheading 8432.30.00 and substitutes with new subheadings 8432.3,
8432.31.00 and 8432.39.00. Subheading 8432.31.00 was created to separately identify
Customs Tariff Amendment (2017 Harmonized System Changes) Bill 2016
Page 81
no-till direct seeders, planters and transplanters from other seeders, planters and
transplanters of subheading 8432.39.00.
There will be a transfer of goods from subheading 8432.30.00 to subheadings
8432.31.00 and 8432.39.00.
Item 212 also repeals subheading 8432.40.00 and substitutes with new subheadings
8432.4, 8432.41.00 and 8432.42.00 to separately identify manure spreaders under new
subheading 8432.41.00 and fertiliser distributors to new subheading 8432.42.00.
There will be a transfer of goods from subheading 8432.40.00 to subheadings
8432.41.00 and 8432.42.00.
These amendments under item 212 are a result of the FAO proposal to enhance the
data on the trade and use of agricultural machinery.
Item 213 - Schedule 3 (heading 8442, the description of goods in column 2)
Item 213 omits the reference to "machine-tools" and substitutes with a reference to
"machines" in the description of heading 8442.
Item 214 - Schedule 3 (subheading 8456.10.00)
Heading 8456 applies to machine-tools for working any material by removing material by
laser or other light or photon beam, ultrasonic, electro-discharge, electro-chemical,
electron beam, ionic-beam or plasma arc processes; and water-jet cutting machines.
Subheading 8456.10.00 applies to those machine-tools operated by laser or other light
or photon beam processes.
Item 214 repeals subheading 8456.10.00 and substitutes with new subheadings 8456.1,
8456.11.00 and 8456.12.00. Subheading 8456.11.00 separately identifies
machine-tools operated by laser from other machine-tools operated by other light or
photon beam processes of subheading 8456.12.00.
There is a transfer of goods from subheading 8456.10.00 to subheadings 8456.11.00
and 8456.12.00.
Item 215 - Schedule 3 (after subheading 8456.30.00)
Heading 8456 applies to machine-tools for working any material by removing material by
laser or other light or photon beam, ultrasonic, electro-discharge, electro-chemical,
electron beam, ionic-beam or plasma arc processes; and water-jet cutting machines.
Item 215 inserts new subheading 8456.40.00 to separately identify machine-tools
operated by plasma arc processes. There is a transfer of goods from subheading
8456.90.90 to subheading 8456.40.00.
Item 215 also inserts new subheading 8456.50.00 to separately identify water-jet cutting
machines. There is a transfer of goods from subheading 8456.90.10 to subheading
8456.50.00.
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Page 82
Item 216 - Schedule 3 (subheadings 8456.90 to 8456.90.90)
Heading 8456 applies to machine-tools for working any material by removing material by
laser or other light or photon beam, ultrasonic, electro-discharge, electro-chemical,
electron beam, ionic-beam or plasma arc processes; and water-jet cutting machines.
Subheading 8456.90.10 applies to water-jet cutting machines. Subheading 8456.90.90
covers other goods not previously covered by subheadings under heading 8456.
Item 216 repeals subheadings 8456.90 to 8456.90.90 and substitutes with new
subheading 8456.90.00. The subheadings used to separately identify water-jet cutting
machines from other machine-tools of subheading 8456.90 are now obsolete due to the
amendments made by item 215. Item 215 inserted new subheading 8456.50.00 to apply
to water-jet cutting machines. All goods of subheading 8456.90.10 transfer to new
subheading 8456.50.00.
Item 216 deletes these subheadings and substitutes with subheading 8456.90.00 to
apply to other machine-tools of heading 8456 not previously classified under other
subheadings.
There is a transfer of goods from subheading 8456.90.90 to subheading 8456.90.00.
Item 217 - Schedule 3 (subheading 8459.40.00)
Heading 8459 applies to machine-tools (including way-type unit head machines) for
drilling, boring, milling, threading or tapping by removing metal, other than lathes,
including turning centres, of heading 8458. Subheading 8459.40.00 applies to other
boring machines of heading 8459 not previously covered by subheadings under
heading 8459.
Item 217 repeals subheading 8459.40.00 and substitutes with new subheadings 8459.4,
8459.41.00 and 8459.49.00. Subheading 8459.41.00 was created to separately identify
numerically controlled boring machines from other boring machines of subheading
8459.49.00.
There will be a transfer of goods from subheading 8459.40.00 to subheadings
8459.41.00 and 8459.49.00.
Item 218 - Schedule 3 (subheadings 8460.1 to 8460.29.00)
Heading 8460 applies to machine-tools for deburring, sharpening, grinding, honing,
lapping, polishing or otherwise finishing metal or cermets by means of grinding stones,
abrasives or polishing products other than gear cutting, gear grinding or gear finishing
machines of heading 8461.
Subheading 8460.1 applies to flat-surface grinding machines, in which the positioning in
any one axis can be set up to an accuracy of at least 0.01 mm. Subheading 8460.2
applies to other grinding machines, in which the position in any one axis can be set up to
an accuracy of at least 0.01 mm.
Item 218 repeals and substitutes subheadings 8460.1 to 8460.19.00 to expand the
scope of subheading 8460.1. Subheading 8460.1 applies to flat-surface grinding
machines.
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Item 218 also repeals and substitutes subheadings 8460.2 to 8460.29.00 to expand the
scope of subheading 8460.2. Subheading 8460.2 applies to "other grinding machines".
Subheadings 8460.1 to 8460.29.00 have been redrafted and renumbered to take into
account the current technologies used by certain machine-tools and the patterns in
international trade with those machines.
The Table below sets out the new subheadings under subheadings 8460.1 to
8460.29.00. It also shows the pre-2017 classifications for these goods.
Table: Goods of subheadings 8460.1 to 8460.29.00
Post-2017 Post-2017 Description Pre-2017
Subheading Subheading
8460.1 - Flat-surface grinding machines: 8460.1
8460.90.00
8460.12.00 -- Numerically controlled 8460.11.00
8460.90.00
8460.19.00 -- Other 8460.19.00
8460.90.00
8460.2 - Other grinding machines: 8460.2
8460.90.00
8460.22.00 -- Centreless grinding machines, 8460.21.00
numerically controlled 8460.90.00
8460.23.00 -- Other cylindrical grinding machines, 8460.21.00
numerically controlled 8460.90.00
8460.24.00 -- Other, numerically controlled 8460.21.00
8460.90.00
8460.29.00 -- Other 8460.29.00
8460.90.00
Item 219 - Schedule 3 (after subheading 8465.10.00)
Heading 8465 applies to machine-tools (including machines for nailing, stapling, glueing
or otherwise assembling) for working wood, cork, bone, hard rubber, hard plastics or
similar hard materials.
Item 219 inserts new subheadings 8465.20 to 8465.20.90. New subheading 8465.20
identifies certain machining centres that can carry out different types of machining
operations by automatic tool change from a magazine or the like as specified in new
Subheading Note 1 to Chapter 84. Item 205 refers.
Subheadings 8465.20.10 to 8465.20.90 were created to maintain the existing customs
duty treatment of goods.
The Table below sets out new subheadings 8465.20 to 8465.20.90. It also shows the
pre-2017 classifications for these goods.
Customs Tariff Amendment (2017 Harmonized System Changes) Bill 2016
Page 84
Table: Goods of subheadings 8465.20 to 8465.20.90
Post-2017 Post-2017 Description Pre-2017
Subheading Subheading
8465.20 - Machining centres: 8465.9
8465.20.10 --- Sawing machines 8465.91.00
8465.20.20 --- Planing, milling or moulding (by 8465.92.00
cutting) machines
8465.20.30 --- Grinding, sanding or polishing 8465.93.00
machines
8465.20.40 --- Bending or assembling machines 8465.94.00
8465.20.50 --- Drilling or morticing machines 8465.95.00
8465.20.60 --- Splitting, slicing or paring machines 8465.96.00
8465.20.90 --- Other 8465.99.00
Item 220 - Schedule 3 (heading 8466, the description of goods in column 2)
Item 220 omits the reference to "machine-tools" and substitutes with a reference to "the
machines" in the description of heading 8466.
Item 221 - Schedule 3 (subheading 8466.30.00, the description of goods in
column 2)
Item 221 repeals the description of subheading 8466.30.00 and substitutes with the
description "Dividing heads and other special attachments for machines".
Item 222 - Schedule 3 (heading 8469.00.00)
Heading 8469.00.00 applies to typewriters other than printers of heading 8443; and
word-processing machines.
Item 222 repeals heading 8469.00.00. There is a transfer of goods from repealed
heading 8469.00.00 to subheading 8472.90.90.
This heading was repealed because of the low volume of trade in these goods.
Item 223 - Schedule 3 (heading 8473, the description of goods in column 2)
Item 223 omits the reference to "the machines of 8469" and substitutes with a reference
to "machines of 8470" in the description of heading 8473.
Item 224 - Schedule 3 (subheading 8473.10.00)
Subheading 8473.10.00 applies to the parts and accessories of machines of
heading 8469.
Item 224 repeals subheading 8473.10.00. This amendment relates to the item 222
amendment which repealed heading 8469.00.00 because of the low volume of trade.
Customs Tariff Amendment (2017 Harmonized System Changes) Bill 2016
Page 85
Goods of subheading 8473.10.00 will transfer to subheading 8473.40.00 since the goods
of repealed heading 8469.00.00 transfer to subheading 8472.90.90; and subheading
8473.40.00 refers to the parts and accessories of machines of heading 8472.
Item 225 - Schedule 3 (subheading 8473.50.00, the description of goods in
column 2)
Item 225 repeals the description of subheading 8473.50.00 and substitutes with "Parts
and accessories equally suitable for use with machines of two or more of 8470 to 8472".
This amendment relates to the item 222 amendment which repealed heading
8469.00.00 because of the low volume of trade.
Amendments to Chapter 85 (Electrical machinery and equipment and parts
thereof; sound recorders and reproducers, television image and sound recorders
and reproducers, and parts and accessories of such articles)
Item 226 - Schedule 3 (Chapter 85, after Note 2)
Item 226 inserts new Note 3 to Chapter 85. This note defines the expression "electric
accumulators" for the purposes of heading 8507.
Item 227 - Schedule 3 (Chapter 85, Notes 3 to 7)
Item 227 renumbers current Notes 3 to 7 to Chapter 85 as Notes 4 to 8 to Chapter 85.
Item 228 - Schedule 3 (Chapter 85, subparagraph (b)(iii) of Note 8)
Item 228 omits the reference to "elements." and substitutes with a reference to
"elements;" in subparagraph (b)(iii) of Note 8 to Chapter 85.
Item 229 - Schedule 3 (Chapter 85, after subparagraph (b)(iii) of Note 8)
Paragraph (b) to Note 8 to Chapter 85 defines "electronic integrated circuits".
Item 229 inserts new subparagraph (b)(iv) to Note 8 to Chapter 85. This expands the
scope of Note 8 to include multi-component integrated circuits (MCOs). This
subparagraph provides a definition for MCOs.
As a result of this amendment the scope of heading 8542, which covers electronic
integrated circuits, is expanded to include MCOs. There will be a transfer of certain
goods from Chapters 84, 85, 90, 93 and 95 to heading 8542. This includes the possible
transfer of certain goods from headings 8422, 8431, 8443, 8450, 8466, 8473, 8476,
8504, 8517, 8518, 8522, 8529, 8530, 8531, 8535, 8536, 8537, 8538, 8543, 8548, 9025,
9026, 9030, 9031, 9032, 9033, 9305, 9306 and 9504 and to subheadings 8542.31,
8542.32, 8542.33 or 8542.39.
As a signatory to the expanded Information Technology Agreement administered by the
World Trade Organization, Australia has committed to MCOs classified under heading
8542 having a customs duty rate of Free by 1 January 2017.
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Page 86
Some of the goods transferring from the chapters listed above may be transferring from
a subheading with a customs duty rate that is not Free. Australia's commitments
prevent maintaining the existing customs duty rates for these goods. These transferred
goods will now have a customs duty rate of Free.
Item 230 - Schedule 3 (Chapter 85, Notes 8 and 9)
Item 230 renumbers current Notes 8 and 9 to Chapter 85 as Notes 9 and 10 to
Chapter 85.
Item 231 - Schedule 3 (subheadings 8528.4 to 8528.69.00)
Subheading 8528.4 applies to cathode-ray tube monitors. Subheading 8528.5 applies to
other monitors and subheading 8528.6 applies to projectors. The monitors and
projectors of these subheadings do not incorporate television reception apparatus.
Item 231 repeals subheadings 8528.4 to 8528.69.00 and substitutes with new
subheadings.
Subheading 8528.42.00 has been created to separately identify cathode-ray tube
monitors that are capable of directly connecting to and designed for use with an
automatic data processing machine of heading 8471 from other cathode-ray tube
monitors of subheading 8528.49.00. There will be a transfer of goods from subheadings
8528.41.00 and 8528.49.00 to subheading 8528.42.00.
Subheading 8528.52.00 has been created to separately identify other monitors that are
capable of directly connecting to and designed for use with an automatic data
processing machine of heading 8471 from other monitors of subheading 8528.59.00.
There will be a transfer of goods from subheadings 8528.51.00 and 8528.59.00 to
subheading 8528.52.00.
Subheading 8528.62.00 has been created to separately identify projectors that are
capable of directly connecting to and designed for use with an automatic data
processing machine of heading 8471 from other projectors of subheading 8528.69.00.
There will be a transfer of goods from subheadings 8528.61.00 and 8528.69.00 to
subheading 8528.62.00.
The Table below sets out new subheadings 8528.4 to 8528.69.00. It also shows the
pre-2017 classifications for these goods.
Table: Goods of subheadings 8428.4 to 8528.69.00
Post-2017 Post-2017 Description Pre-2017
Subheading Subheading
8528.4 - Cathode-ray tube monitors: 8528.4
8528.42.00 -- Capable of directly connecting to 8528.41.00
and designed for use with an 8528.49.00
automatic data processing machine of
8471
8528.49.00 -- Other 8528.49.00
8528.5 - Other monitors: 8528.5
Customs Tariff Amendment (2017 Harmonized System Changes) Bill 2016
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8528.52.00 -- Capable of directly connecting to 8528.51.00
and designed for use with an 8528.59.00
automatic data processing machine of
8471
8528.59.00 -- Other 8528.59.00
8528.6 - Projectors: 8528.6
8528.62.00 -- Capable of directly connecting to 8528.61.00
and designed for use with an 8528.69.00
automatic data processing machine of
8471
8528.69.00 -- Other 8528.69.00
Item 232 - Schedule 3 (subheading 8529.90.40, the description of goods in
column 2)
Item 232 omits the reference to "For goods of 8528.41.00, 8528.51.00 or 8528.61.00"
and substitutes with a reference to "Monitors or projectors of a kind solely or principally
used in an automatic data processing system of 8471" in the description of subheading
8529.90.40.
This amendment maintains the scope of subheading 8529.90.40 since the amendments
made by item 231 repealed and substituted subheadings 8528.4 to 8528.69.00.
Item 233 - Schedule 3 (subheading 8531.20.00, the description of goods in
column 2)
Item 233 omits the reference to "light emitting diodes (LED)" and substitutes with a
reference to "light-emitting diodes (LED)" in the description for subheading 8531.20.00.
Item 234 - Schedule 3 (heading 8539, the description of goods in column 2)
Heading 8539 applies to electric filament or discharge lamps including sealed beam
lamp units and ultra-violet or infra-red lamps; and arc lamps.
Item 234 omits the reference to "arc-lamps" and substitutes with a reference to
"arc-lamps; light-emitting diode (LED) lamps" in the description for heading 8539.
This amendment expands the scope of heading 8539 to include light-emitting diode
(LED) lamps. There is a transfer of goods from subheading 8543.70.00 to
heading 8539.
Item 235 - Schedule 3 (after subheading 8539.49.00)
Item 235 inserts new subheading 8539.50.00 to apply to light-emitting diode (LED)
lamps. This amendment relates to item 234 which amends heading 8539 to expand the
heading to also cover light-emitting diode (LED) lamps.
Light-emitting (LED) lamps will transfer from subheading 8543.70.00 to new subheading
8539.50.00.
Customs Tariff Amendment (2017 Harmonized System Changes) Bill 2016
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Item 236 - Schedule 3 (heading 8541, the description of goods in column 2)
Item 236 omits the reference to "light emitting diodes" and substitutes with a reference to
"light-emitting diodes (LED)" in the description for heading 8541.
Item 237 - Schedule 3 (subheading 8541.10.00, the description of goods in
column 2)
Item 237 omits the reference to "light emitting diodes" and substitutes with a reference to
"light-emitting diodes (LED)" in the description for subheading 8541.10.00.
Item 238 - Schedule 3 (subheading 8541.40.00, the description of goods in
column 2)
Item 238 omits the reference to "light emitting diodes" and substitutes with a reference to
"light-emitting diodes (LED)" in the description for subheading 8541.40.00.
Amendments to Section XVII (Vehicles, aircraft, vessels and associated transport
equipment)
Item 239 - Schedule 3 (Section XVII, paragraph (e) of Note 2)
Note 2 to Section XVII excludes certain articles from being considered as "parts" or
"parts and accessories" from Section XVII.
Item 239 omits the reference to "or parts thereof;" and substitutes with a reference to "or
parts thereof, other than the radiators for the articles of this Section;" in paragraph (e) of
Note 2 to Section XVII.
This amendment relates to the item 200 amendments, which exclude radiators for
articles of Section XVII being classified to Chapter 84. Radiators for articles of
Section XVII will be classified in this Section.
Amendments to Chapter 87 (Vehicles other than railway or tramway rolling-stock,
and parts and accessories thereof)
Item 240 - Schedule 3 (subheading 8701.10.00, the description of goods in
column 2)
Item 240 repeals the description of subheading 8701.10.00 and substitutes with the
description "single axle tractors".
Item 241 - Schedule 3 (subheadings 8701.90 to 8701.90.90)
Heading 8701 applies to tractors (other than the tractors of heading 8709). Subheading
8701.90 applies to other tractors of heading 8701 not classified to previous subheadings.
Item 241 repeals subheadings 8701.90 to 8701.90.90 and replaces with new
subheadings 8701.9 to 8701.95.90. These new six digit subheadings provide further
detail on the engine power of other tractors. The seven and eight digit subheadings
were created to maintain the existing customs duty treatment of goods.
Customs Tariff Amendment (2017 Harmonized System Changes) Bill 2016
Page 89
The Table below sets out new subheadings 8701.9 to 8701.95.90. It also shows the
pre-2017 classifications for these goods.
Table: Goods of subheadings 8701.9 to 8701.95.90
Post-2017 Post-2017 Description Pre-2017
Subheading Subheading
8701.9 - Other, of an engine power: 8701.90
8701.91 -- Not exceeding 18 kW: 8701.90
8701.91.1 --- Agricultural tractors: 8701.90.1
8701.91.11 ---- Goods, as follows: 8701.90.11
(a) having an engine power of 15
kW or greater;
(b) having an engine power less
than 15 kW with a single
power take-off, rear axle
mounted and rear facing and
having rear hydraulic lift 3
point linkage
8701.91.19 ---- Other 8701.90.19
8701.91.90 --- Other 8701.90.20
8701.90.90
8701.92 -- Exceeding 18 kW but not exceeding 8701.90
37 kW:
8701.92.10 --- Agricultural tractors 8701.90.11
8701.92.90 --- Other 8701.90.20
8701.90.90
8701.93 -- Exceeding 37 kW but not exceeding 8701.90
75 kW:
8701.93.10 --- Agricultural tractors 8701.90.11
8701.93.90 --- Other 8701.90.20
8701.90.90
8701.94 -- Exceeding 75 kW but not exceeding 8701.90
130 kW:
8701.94.10 --- Agricultural tractors 8701.90.11
8701.94.90 --- Other 8701.90.20
8701.90.90
8701.95 -- Exceeding 130 kW: 8701.90
8701.95.10 --- Agricultural tractors 8701.90.11
8701.95.90 --- Other 8701.90.20
8701.90.90
These amendments are a result of the FAO proposal to enhance the data on the trade
and use of agricultural machinery.
Customs Tariff Amendment (2017 Harmonized System Changes) Bill 2016
Page 90
Item 242 - Schedule 3 (subheadings 8702.10 to 8702.10.90)
Heading 8702 applies to motor vehicles for the transport of ten or more persons,
including the driver. Subheading 8702.10 applies to these motor vehicles with a
compression-ignition internal combustion piston engine (diesel or semi-diesel).
Item 242 repeals subheadings 8702.10 to 8702.10.90 and substitutes them with new
subheadings 8702.10 to 8702.40.90 to separately identify hybrid electric, plug-in hybrid
and all-electric motor vehicles. The seven and eight digit subheadings were created to
maintain the existing customs duty treatment of these goods.
The Table below sets out new subheadings 8702.10 to 8702.40.90. It also shows the
pre-2017 classifications for these goods.
Table: Goods of subheadings 8702.10 to 8702.40.90
Post-2017 Post-2017 Description Pre-2017
Subheading Subheading
8702.10 - With only compression-ignition 8702.10
internal combustion piston engine
(diesel or semi-diesel):
8702.10.10 --- Goods, as follows: 8702.10.10
(a) g.v.w. exceeding 3.5 t;
(b) g.v.w. not exceeding 3.5 t,
assembled
8702.10.90 --- Other 8702.10.90
8702.20 - With both compression-ignition 8702.10
internal combustion piston engine 8702.90
(diesel or semi-diesel) and electric
motor as motors for propulsion:
8702.20.10 --- Goods, as follows: 8702.10.10
(a) g.v.w. exceeding 3.5 t; 8702.90.10
(b) g.v.w. not exceeding 3.5 t,
assembled
8702.20.90 --- Other 8702.10.90
8702.90.90
8702.30 - With both spark-ignition internal 8702.90.10
combustion reciprocating piston 8702.90.90
engine and electric motor as motors
for propulsion:
8702.30.10 --- Goods, as follows: 8702.90.10
(a) g.v.w. exceeding 3.5 t;
(b) g.v.w. not exceeding 3.5 t,
assembled
8702.30.90 --- Other 8702.90.90
8702.40 - With only electric motor for 8702.90.10
propulsion: 8702.90.90
Customs Tariff Amendment (2017 Harmonized System Changes) Bill 2016
Page 91
8702.40.10 --- Goods, as follows: 8702.90.10
(a) g.v.w. exceeding 3.5 t;
(b) g.v.w. not exceeding 3.5 t,
assembled
8702.40.90 --- Other 8702.90.90
Item 243 - Schedule 3 (subheading 8703.2, the description of goods in column 2)
Heading 8703 applies to motor cars and other motor vehicles principally designed for the
transport of persons (other than those of heading 8702), including station wagons and
racing cars. Subheading 8703.2 applies to vehicles other than those of subheading
8703.10.00 with a spark-ignition internal combustion reciprocating piston engine.
Item 243 repeals the description of subheading 8703.2 and substitutes with "Other
vehicles, with only spark-ignition internal combustion reciprocating piston engine:".
This amendment restricts the scope of subheading 8703.2 to exclude hybrid electric,
plug-in hybrid and all-electric motor vehicles. These types of motor vehicles will transfer
to new subheadings 8703.40 to 8703.80. Item 245 refers.
Item 244 - Schedule 3 (subheading 8703.3, the description of goods in column 2)
Heading 8703 applies to motor cars and other motor vehicles principally designed for the
transport of persons (other than those of heading 8702), including station wagons and
racing cars. Subheading 8703.3 applies to vehicles other than those of subheading
8703.10.00 with a compression-ignition internal combustion piston engine (diesel or
semi-diesel).
Item 244 repeals the description of subheading 8703.3 and substitutes with "Other
vehicles, with only compression-ignition internal combustion piston engine (diesel or
semi-diesel):".
This amendment restricts the scope of subheading 8703.3 to exclude hybrid electric,
plug-in hybrid and all-electric motor vehicles. These types of motor vehicles will transfer
to new subheadings 8703.40 to 8703.80. Item 245 refers.
Item 245 - Schedule 3 (after subheading 8703.33.90)
Heading 8703 applies to motor cars and other motor vehicles principally designed for the
transport of persons (other than those of heading 8702), including station wagons and
racing cars.
Item 245 inserts new subheadings 8703.40 to 8703.80.90 to separately identify hybrid
electric, plug-in hybrid and all-electric motor vehicles. The seven and eight digit
subheadings were created to maintain the existing customs duty treatment of these
goods.
The Table below sets out new subheadings 8703.40 to 8703.80.90. It also shows the
pre-2017 classifications for these goods.
Customs Tariff Amendment (2017 Harmonized System Changes) Bill 2016
Page 92
Table: Goods of subheadings 8703.40 to 8703.80.90
Post-2017 Post-2017 Description Pre-2017
Subheading Subheading
8703.40 - Other vehicles, with both spark- 8703.2
ignition internal combustion 8703.90
reciprocating piston engine and
electric motor as motors for propulsion,
other than those capable of being
charged by plugging to external source
of electric power:
8703.40.1 --- Passenger motor vehicles: 8703.21.1
8703.22.1
8703.23.1
8703.24.1
8703.90.1
8703.40.11 ---- Used or secondhand vehicles 8703.21.11
8703.22.11
8703.23.11
8703.24.11
8703.90.11
8703.40.19 ---- Other 8703.21.19
8703.22.19
8703.23.19
8703.24.19
8703.90.19
8703.40.20 --- Goods, NSA, as follows: 8703.21.20
(a) g.v.w. exceeding 3.5 t; 8703.22.20
(b) g.v.w. not exceeding 3.5 t, 8703.23.20
assembled 8703.24.20
8703.90.20
8703.40.90 --- Other 8703.21.90
8703.22.90
8703.23.90
8703.24.90
8703.90.90
8703.50 - Other vehicles, with both 8703.3
compression-ignition internal 8703.90
combustion piston engine (diesel or
semi-diesel) and electric motor as
motors for propulsion, other than those
capable of being charged by plugging
to external source of electric power:
8703.50.1 --- Passenger motor vehicles: 8703.31.1
8703.32.1
8703.33.1
8703.90.1
Customs Tariff Amendment (2017 Harmonized System Changes) Bill 2016
Page 93
8703.50.11 ---- Used or secondhand vehicles 8703.31.11
8703.32.11
8703.33.11
8703.90.11
8703.50.19 ---- Other 8703.31.19
8703.32.19
8703.33.19
8703.90.19
8703.50.20 --- Goods, NSA, as follows: 8703.31.20
(a) g.v.w. exceeding 3.5 t; 8703.32.20
(b) g.v.w. not exceeding 3.5 t, 8703.33.20
assembled 8703.90.20
8703.50.90 --- Other 8703.31.90
8703.32.90
8703.33.90
8703.90.90
8703.60 - Other vehicles, with both spark- 8703.2
ignition internal combustion 8703.90
reciprocating piston engine and
electric motor as motors for propulsion,
capable of being charged by plugging
to external source of electric power:
8703.60.1 --- Passenger motor vehicles: 8703.21.1
8703.22.1
8703.23.1
8703.24.1
8703.90.1
8703.60.11 ---- Used or secondhand vehicles 8703.21.11
8703.22.11
8703.23.11
8703.24.11
8703.90.11
8703.60.19 ---- Other 8703.21.19
8703.22.19
8703.23.19
8703.24.19
8703.90.19
8703.60.20 --- Goods, NSA, as follows: 8703.21.20
(a) g.v.w. exceeding 3.5 t; 8703.22.20
(b) g.v.w. not exceeding 3.5 t, 8703.23.20
assembled 8703.24.20
8703.90.20
8703.60.90 --- Other 8703.21.90
8703.22.90
8703.23.90
8703.24.90
8703.90.90
Customs Tariff Amendment (2017 Harmonized System Changes) Bill 2016
Page 94
8703.70 - Other vehicles, with both 8703.3
compression-ignition internal 8703.90
combustion piston engine (diesel or
semi-diesel) and electric motor as
motors for propulsion, capable of being
charged by plugging to external source
of electric power:
8703.70.1 --- Passenger motor vehicles: 8703.31.1
8703.32.1
8703.33.1
8703.90.1
8703.70.11 ---- Used or secondhand vehicles 8703.31.11
8703.32.11
8703.33.11
8703.90.11
8703.70.19 ---- Other 8703.31.19
8703.32.19
8703.33.19
8703.90.19
8703.70.20 --- Goods, NSA, as follows: 8703.31.20
(a) g.v.w. exceeding 3.5 t; 8703.32.20
(b) g.v.w. not exceeding 3.5 t, 8703.33.20
assembled 8703.90.20
8703.70.90 --- Other 8703.31.90
8703.32.90
8703.33.90
8703.90.90
8703.80 - Other vehicles, with only electric 8703.90
motor for propulsion:
8703.80.1 --- Passenger motor vehicles: 8703.90.1
8703.80.11 ---- Used or secondhand vehicles 8703.90.11
8703.80.19 ---- Other 8703.90.19
8703.80.20 --- Goods, NSA, as follows: 8703.90.20
(a) g.v.w. exceeding 3.5 t;
(b) g.v.w. not exceeding 3.5 t,
assembled
8703.80.90 --- Other 8703.90.90
Item 246 - Schedule 3 (subheading 8708.29.30, the description of goods in
column 2)
Item 246 omits the reference to ", 8701.90.1 or 8701.90.90" and substitutes with a
reference to "or 8701.9, other than tractors for dumpers" in the description of subheading
8708.29.30, to maintain its scope.
This amendment is a result of the item 241 changes.
Customs Tariff Amendment (2017 Harmonized System Changes) Bill 2016
Page 95
Item 247 - Schedule 3 (subheading 8708.30.11, the description of goods in
column 2)
Item 247 omits the reference to ", 8701.90.1 or 8701.90.90" and substitutes with a
reference to "or 8701.9, other than tractors for dumpers" in the description of subheading
8708.30.11, to maintain its scope.
This amendment is a result of the item 241 changes.
Item 248 - Schedule 3 (subheading 8708.30.91, the description of goods in
column 2)
Item 248 omits the reference to "8701.90.90" and substitutes with a reference to
"8701.91.90, 8701.92.90, 8701.93.90, 8701.94.90 or 8701.95.90, other than tractors for
dumpers" in the description of subheading 8708.30.91, to maintain its scope.
This amendment is a result of the item 241 changes.
Item 249 - Schedule 3 (subheading 8708.30.92, the description of goods in
column 2)
Item 249 omits the reference to "or 8701.90.1" and substitutes with a reference to
", 8701.91.1, 8701.92.10, 8701.93.10, 8701.94.10 or 8701.95.10" in the description of
subheading 8708.30.92, to maintain its scope.
This amendment is a result of the item 241 changes.
Item 250 - Schedule 3 (subheading 8708.40.41, the description of goods in
column 2)
Item 250 omits the reference to ", 8701.90.1 or 8701.90.90" and substitutes with a
reference to "or 8701.9, other than tractors for dumpers" in the description of subheading
8708.40.41, to maintain its scope.
This amendment is a result of the item 241 changes.
Item 251 - Schedule 3 (subheading 8708.40.51, the description of goods in
column 2)
Item 251 omits the reference to ", 8701.90.1 or 8701.90.90" and substitutes with a
reference to "or 8701.9, other than tractors for dumpers" in the description of subheading
8708.40.51, to maintain its scope.
This amendment is a result of the item 241 changes.
Item 252 - Schedule 3 (subheading 8708.50.41, the description of goods in
column 2)
Item 252 omits the reference to ", 8701.90.1 or 8701.90.90" and substitutes with a
reference to "or 8701.9, other than tractors for dumpers" in the description of subheading
8708.50.41, to maintain its scope.
Customs Tariff Amendment (2017 Harmonized System Changes) Bill 2016
Page 96
This amendment is a result of the item 241 changes.
Item 253 - Schedule 3 (subheading 8708.50.51, the description of goods in
column 2)
Item 253 omits the reference to ", 8701.90.1 or 8701.90.90" and substitutes with a
reference to "or 8701.9, other than tractors for dumpers" in the description of subheading
8708.50.51, to maintain its scope.
This amendment is a result of the item 241 changes.
Item 254 - Schedule 3 (subheading 8708.50.61, the description of goods in
column 2)
Item 254 omits the reference to ", 8701.90.1 or 8701.90.90" and substitutes with a
reference to "or 8701.9, other than tractors for dumpers" in the description of subheading
8708.50.61, to maintain its scope.
This amendment is a result of the item 241 changes.
Item 255 - Schedule 3 (subheading 8708.70.30, the description of goods in
column 2)
Item 255 omits the reference to ", 8701.90.1 or 8701.90.90" and substitutes with a
reference to "or 8701.9, other than tractors for dumpers" in the description of subheading
8708.70.30, to maintain its scope.
This amendment is a result of the item 241 changes.
Item 256 - Schedule 3 (subheading 8708.80.41, the description of goods in
column 2)
Item 256 omits the reference to ", 8701.90.1 or 8701.90.90" and substitutes with a
reference to "or 8701.9, other than tractors for dumpers" in the description of subheading
8708.80.41, to maintain its scope.
This amendment is a result of the item 241 changes.
Item 257 - Schedule 3 (subheading 8708.80.91, the description of goods in
column 2)
Item 257 omits the reference to ", 8701.90.1 or 8701.90.90" and substitutes with a
reference to "or 8701.9, other than tractors for dumpers" in the description of subheading
8708.80.91, to maintain its scope.
This amendment is a result of the item 241 changes.
Item 258 - Schedule 3 (subheading 8708.91.31, the description of goods in
column 2)
Item 258 omits the reference to "8701.90.90" and substitutes with a reference to
"8701.91.90, 8701.92.90, 8701.93.90, 8701.94.90 or 8701.95.90, other than tractors for
dumpers" in the description of subheading 8708.91.31, to maintain its scope.
Customs Tariff Amendment (2017 Harmonized System Changes) Bill 2016
Page 97
This amendment is a result of the item 241 changes.
Item 259 - Schedule 3 (subheading 8708.91.32, the description of goods in
column 2)
Item 259 omits the reference to "or 8701.90.1" and substitutes with a reference to
", 8701.91.1, 8701.92.10, 8701.93.10, 8701.94.10 or 8701.95.10" in the description of
subheading 8708.91.32, to maintain its scope.
This amendment is a result of the item 241 changes.
Item 260 - Schedule 3 (subheading 8708.91.41, the description of goods in
column 2)
Item 260 omits the reference to ", 8701.90.1 or 8701.90.90" and substitutes with a
reference to "or 8701.9, other than tractors for dumpers" in the description of subheading
8708.91.41, to maintain its scope.
This amendment is a result of the item 241 changes.
Item 261 - Schedule 3 (subheading 8708.92.41, the description of goods in
column 2)
Item 261 omits the reference to ", 8701.90.1 or 8701.90.90" and substitutes with a
reference to "or 8701.9, other than tractors for dumpers" in the description of subheading
8708.92.41, to maintain its scope.
This amendment is a result of the item 241 changes.
Item 262 - Schedule 3 (subheading 8708.92.51, the description of goods in
column 2)
Item 262 omits the reference to ", 8701.90.1 or 8701.90.90" and substitutes with a
reference to "or 8701.9, other than tractors for dumpers" in the description of subheading
8708.92.51, to maintain its scope.
This amendment is a result of the item 241 changes.
Item 263 - Schedule 3 (subheading 8708.93.20, the description of goods in
column 2)
Item 263 omits the reference to ", 8701.90.1 or 8701.90.90" and substitutes with a
reference to "or 8701.9, other than tractors for dumpers" in the description of subheading
8708.93.20, to maintain its scope.
This amendment is a result of the item 241 changes.
Customs Tariff Amendment (2017 Harmonized System Changes) Bill 2016
Page 98
Item 264 - Schedule 3 (subheading 8708.94.41, the description of goods in
column 2)
Item 264 omits the reference to ", 8701.90.1 or 8701.90.90" and substitutes with a
reference to "or 8701.9, other than tractors for dumpers" in the description of subheading
8708.94.41, to maintain its scope.
This amendment is a result of the item 241 changes.
Item 265 - Schedule 3 (subheading 8708.94.51, the description of goods in
column 2)
Item 265 omits the reference to ", 8701.90.1 or 8701.90.90" and substitutes with a
reference to "or 8701.9, other than tractors for dumpers" in the description of subheading
8708.94.51, to maintain its scope.
This amendment is a result of the item 241 changes.
Item 266 - Schedule 3 (subheading 8708.95.10, the description of goods in
column 2)
Item 266 omits the reference to ", 8701.90.1 or 8701.90.90" and substitutes with a
reference to "or 8701.9, other than tractors for dumpers" in the description of subheading
8708.95.10, to maintain its scope.
This amendment is a result of the item 241 changes.
Item 267 - Schedule 3 (subheading 8708.99.20, the description of goods in
column 2)
Item 267 omits the reference to ", 8701.90.1 or 8701.90.90" and substitutes with a
reference to "or 8701.9, other than tractors for dumpers" in the description of subheading
8708.99.20, to maintain its scope.
This amendment is a result of the item 241 changes.
Item 268 - Schedule 3 (after subheading 8711.50.00)
Heading 8711 applies to motorcycles (including mopeds), and cycles fitted with an
auxiliary motor with or without side-cars; side-cars.
Item 268 inserts new subheading 8711.60.00 to separately identify all electric
motorcycles, including mopeds, and cycles fitted with an auxiliary motor from other
motor cycles and cycles with an auxiliary motor.
There will be transfer of goods from subheading 8711.90.00 to subheading 8711.60.00.
Customs Tariff Amendment (2017 Harmonized System Changes) Bill 2016
Page 99
Amendments to Chapter 90 (Optical, photographic, cinematographic, measuring,
checking, precision, medical or surgical instruments and apparatus; parts and
accessories thereof)
Item 269 - Schedule 3 (Chapter 90, paragraph (g) of Note 1)
Note 1 to Chapter 90 lists goods that are excluded from Chapter 90.
Item 269 amends paragraph (g) of Note 1 to Chapter 90 by inserting the reference to "or
water-jet cutting machines" after the reference to "machine-tools".
Item 270 - Schedule 3 (Chapter 90, paragraph (k) of Note 1)
Note 1 to Chapter 90 lists goods that are excluded from Chapter 90.
Item 270 inserts new paragraph (l) of Note 1 to Chapter 90. This paragraph excludes
monopods, bipods, tripods and similar articles of heading 9620 from Chapter 90.
As a result of this amendment there is a transfer of monopods, bipods, tripods and
similar articles from Chapter 90 to new heading 9620. Item 284 refers.
Item 271 - Schedule 3 (Chapter 90, paragraphs (l) and (m) of Note 1)
Item 271 reletters current paragraphs (l) and (m) of Note 1 to Chapter 90 as paragraphs
(m) and (n), respectively.
Item 272 - Schedule 3 (subheadings 9006.10 to 9006.10.90)
Subheading 9006.10 applies to photographic (other than cinematographic) cameras of a
kind used for preparing printing plates or cylinders. Subheading 9006.10.10 applies to
those cameras used solely or principally in the graphic arts industries for the production
of line, continuous tone or half-tone images. Subheading 9006.10.90 applies to all other
cameras of subheading 9006.10.
Item 272 repeals subheadings 9006.10 to 9006.10.90. The goods of these subheadings
transfer to subheading 9006.59.
Item 273 - Schedule 3 (subheading 9006.59.00)
Subheading 9006.59.00 applies to other cameras of heading 9006 that have not been
classified to a previous subheading.
Item 273 repeals subheading 9006.59.00 and substitutes with new subheadings
9006.59, 9006.59.10 and 9006.59.90.
Item 272 repealed subheadings 9006.10 to 9006.10.90. Goods of these subheadings
transfer to subheading 9006.59.
Subheading 9006.59.10 applies to cameras that are used for preparing printing plates or
cylinders and also used solely or principally in the graphic arts industries for the
production of line, continuous tone or half-tone images. These goods were previously
classified to subheading 9006.10.10.
Customs Tariff Amendment (2017 Harmonized System Changes) Bill 2016
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Subheading 9006.59.90 applies to goods of previous subheading 9006.90.00 and
previous subheading 9006.10.90.
Subheadings 9006.59.10 and 9006.59.90 maintain the existing customs duty treatment
for these goods.
Amendments to Chapter 92 (Musical instruments; parts and accessories of such
articles)
Item 274 - Schedule 3 (Chapter 92, paragraph (d) of Note 1)
Note 1 to Chapter 92 lists goods that are excluded from Chapter 92. Paragraph (d) of
Note 1 excludes brushes for cleaning musical instruments of heading 9603.
Item 274 repeals and substitutes paragraph (d) of Note 1 to Chapter 92 to include a
reference to monopods, bipods, tripods and similar articles as an article of new
heading 9620.
As result of this amendment there is a transfer of monopods, bipods, tripods and similar
articles from Chapter 92 to heading 9620. Item 284 refers.
Amendments to Chapter 94 (Furniture; bedding, mattresses, mattress supports,
cushions and similar stuffed furnishings; lamps and lighting fittings, not
elsewhere specified or included; illuminated signs, illuminated name-plates and
the like; prefabricated buildings)
Item 275 - Schedule 3 (Chapter 94, paragraph (k) of Note 1)
Item 275 omits the word "or" from paragraph (k) of Note 1 to Chapter 94.
Item 276 - Schedule 3 (Chapter 94, at the end of Note 1)
Note 1 to Chapter 94 lists goods that are excluded from Chapter 94.
Item 276 inserts paragraph (m) to Note 1 of Chapter 94 to exclude monopods, bipods,
tripods and similar articles from Chapter 94.
As result of this amendment there is a transfer of monopods, bipods, tripods and similar
articles from Chapter 94 to heading 9620. Item 284 refers.
Item 277 - Schedule 3 (Chapter 94, Note 4)
Item 277 omits the reference to "9406.00.00" and substitutes with a reference to "9406"
in Note 4 to Chapter 94. Item 280 refers.
Item 278 - Schedule 3 (subheading 9401.51.00)
Subheading 9401.51.00 applies to seats (other than those of heading 9402), whether or
not convertible into beds that are made of bamboo or rattan.
Item 278 repeals subheading 9401.51.00 and substitutes with new subheadings to
separately identify bamboo and rattan seats. New subheading 9401.52.00 applies to
bamboo seats. New subheading 9401.53.00 applies to rattan seats.
Customs Tariff Amendment (2017 Harmonized System Changes) Bill 2016
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Item 279 - Schedule 3 (subheading 9403.81.00)
Subheading 9403.81.00 applies to other furniture not previously specified in headings
9401 or 9402 that are made of bamboo or rattan.
Item 279 repeals 9403.81.00 and substitutes with new subheadings to separately
identify these bamboo and rattan furniture. New subheading 9403.82.00 applies to
bamboo furniture. New subheading 9403.83.00 applies to rattan furniture.
Item 280 - Schedule 3 (heading 9406.00.00)
Heading 9406.00.00 applies to prefabricated buildings.
Item 280 repeals the heading and substitutes with new subheadings 9406.10.00 and
9406.90.00 under heading 9406. Subheading 9406.10.00 separately identifies
prefabricated buildings made of wood from other prefabricated buildings of subheading
9406.90.00.
Amendments to Chapter 95 (Toys, games and sports requisites; parts and
accessories thereof)
Item 281 - Schedule 3 (Chapter 95, after paragraph (e) of Note 1)
Note 1 to Chapter 95 lists goods that are excluded from Chapter 95. Paragraph (e) of
Note 1 to Chapter 95 excludes sports clothing and fancy dress, of textiles, of Chapters
61 or 62.
Item 281 repeals and substitutes paragraph (e) of Note 1 to Chapter 95 to clarify that
sports clothing and special articles of apparel of textiles, of Chapter 61 or 62 may also
include incidentally protective components such as pads or padding the elbow, knee or
groin areas.
Item 282 - Schedule 3 (Chapter 95, after paragraph (t) of Note 1)
Note 1 to Chapter 95 lists goods that are excluded from Chapter 95.
Item 282 inserts paragraph (u) to Note 1 of Chapter 95 to exclude monopods, bipods,
tripods and similar articles from Chapter 95.
As a result of this amendment there is a transfer of monopods, bipods, tripods and
similar articles from Chapter 95 to heading 9620. Item 284 refers.
Item 283 - Schedule 3 (Chapter 95, paragraphs (u) and (v) of Note 1)
Item 283 reletters paragraphs (u) and (v) of Note 1 to Chapter 95 as paragraphs (v) and
(w) of Note 1 to Chapter 95.
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Amendments to Chapter 96 (Miscellaneous manufactured articles)
Item 284 - Schedule 3 (at the end of Chapter 96)
Item 284 adds new heading 9620 at the end of Chapter 96. This heading applies to
monopods, bipods, tripods and similar articles.
This item relates to items 110, 119, 189, 192, 198, 270, 274, 276 and 282 which either
amends or inserts various chapter or section notes to refer the classification of
monopods, bipods, tripods or similar articles to heading 9620. As a result there is a
transfer of goods from these sections and chapters to heading 9620.
The subheadings under heading 9620 were created to maintain the existing customs
duty rates for these goods.
The Table below sets out new heading 9620 to subheading 9620.00.99. It also shows
the pre-2017 classifications for these goods.
Table: Goods of heading 9620 to subheading 9620.00.99
Post-2017 Post-2017 Description Pre-2017
Subheading Subheading
9620 MONOPODS, BIPODS, TRIPODS
AND SIMILAR ARTICLES:
9620.00.10 --- Solely or principally for machines of
8473.30.00
8471
9620.00.20 --- For other machines of Chapter 84 8431.39.00
8487.90.00
9620.00.3 --- Solely or principally for apparatus of 8522.90
8519 to 8521 or 8525 to 8528: 8529.90
9620.00.31 ---- For goods of 8525 other than for
goods of 8525.60.00 or 8525.80.10; for 8529.90.30
goods of 8526
9620.00.32 ---- For goods of 8519 or 8521 or of 8522.90.00
8525.60.00, 8525.80.10, 8528.42.00, 8529.90.20
8528.52.00 or 8528.62.00 8529.90.40
9620.00.33 ---- Other 8529.90.90
9620.00.40 --- For goods of Chapter 90 or 92 9005.90.00
9006.91.00
9007.91.00
9015.90.00
9033.00.00
9209.99.00
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9620.00.9 --- Other: 3926.90
4421.90.00
6815.10.00
7326.90
7419.9
7508.90.00
7616.99.00
8007.00.00
9620.00.91 ---- Of plastics 3926.90.90
9620.00.92 ---- Of iron or steel 7326.90.90
9620.00.93 ---- Of wood or of graphite or other 4421.90.00
carbon 6815.10.00
9620.00.94 ---- Of nickel or tin 7508.90.00
8007.00.00
9620.00.99 ---- Other 7419.91.00
7419.99.00
7616.99.00
9508.10.00
Amendments to Schedule 4 (Concessional rates of duty)
Introductory comments
Schedule 4 to the Customs Tariff Act provides concessional rates of customs duty for a
range of specified goods and classes or kinds of goods. A number of items in
Schedule 4 make reference to the tariff classifications specified in Schedule 3. Items 38
and 48 in Schedule 4 are the only items affected by the HS 2017 changes. Items 285
and 286 of the HS2017 Bill amend concessional items 38 and 48 to implement these
changes.
Item 285 - Schedule 4 (item 38, table)
Item 38 provides a Free rate of customs duty for certain vehicle components for use as
original equipment in the assembly or manufacture of vehicles or for certain vehicles, as
prescribed by by-law. The table to the item lists those tariff subheadings to which the
item applies.
Item 285 of the HS2017 Bill amends the description of paragraph (b) to item 38 of
Schedule 4. The subheadings listed in the table reflect amendments to those
subheadings contained elsewhere in the HS2017 Bill. These amendments ensure that
item 38 will continue to apply to the same range of goods within this item.
Item 286 - Schedule 4 (item 48, table)
Item 48 provides a Free rate of customs duty for certain chemicals and photographic
film, as prescribed by by-law. The table to the item lists those tariff subheadings to
which the item applies.
Customs Tariff Amendment (2017 Harmonized System Changes) Bill 2016
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Item 286 of the HS2017 Bill omits the reference to subheading 3907.60.00 and
substitutes with a reference to subheading 3907.6. This amendment ensures that
item 48 will continue to apply to the same range of goods within this item.
Amendments to Schedule 5 (Rates of duty for US originating goods)
Introductory comments
In accordance with AUSFTA, the Customs Tariff Act provides a customs duty rate of
Free for US originating goods, unless another rate of customs duty is specified for those
goods. Schedule 5 of the Customs Tariff Act specifies those alternative rates of customs
duty.
Items 287 to 290 amend the table items in Schedule 5 of the Customs Tariff Act to
ensure that:
(1) references to headings and subheadings in Schedule 5 reflect the
amendments to Schedule 3; and
(2) customs duty applicable to those goods affected by the HS 2017 changes will
continue to apply at the same rate, in accordance with AUSFTA.
As a result of the HS 2017 tariff changes, the Rules of Origin in AUSFTA, which are
based on HS 2007, will require amendment. These changes will be submitted to the
Joint Standing Committee on Treaties (JSCOT) in accordance with Australia's treaty
making process. Subsequent to the JSCOT report, the Department of Immigration and
Border Protection will arrange for the amendment of the Customs (Australia-US Free
Trade Agreement) Regulations 2004.
Item 287 - Schedule 5 (after table item 14)
This item inserts new table items 14A and 14B in Schedule 5. These are applicable to
certain alcohol products. These amendments reflect the creation of new subheadings
2204.22.30 and 2204.22.90 in Schedule 3, in connection with amendments relating to
wine in containers holding more than 2 litres but less than 10 litres. Item 66 refers.
Item 288 - Schedule 5 (table items 133C and 133D)
This item repeals table items 133C and 133D and substitutes with new table items 133C
and 133D applicable to certain fuel products. These amendments reflect the repeal of
subheadings 3824.90.50 and 3824.90.60 and the creation of new subheadings
3824.99.30 and 3824.99.40 in Schedule 3. Item 109 refers.
Item 289 - Schedule 5 (table items 582 to 584)
This item repeals table items 582 to 584 in Schedule 5 to reflect the repeal of
subheadings 6005.31.00 to 6005.34.00 in Schedule 3. Item 186 refers.
Item 290 - Schedule 5 (after table item 948)
This item inserts new table items 948A to 948E in Schedule 5 to reflect the insertion of
new subheadings 8703.40.11, 8703.50.11, 8703.60.11, 8703.70.11 and 8703.80.11 in
Schedule 3. Item 245 refers.
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Amendments to Schedule 6 (Rates of duty for Thai originating goods)
Introductory comments
In accordance with TAFTA, the Customs Tariff Act provides a customs duty rate of Free
for Thai originating goods, unless another rate of customs duty is specified for those
goods. Schedule 6 of the Customs Tariff Act specifies those alternative rates of customs
duty.
Items 291 to 296 amend the table items in Schedule 6 of the Customs Tariff Act to
ensure that:
(1) references to headings and subheadings in Schedule 6 reflect the
amendments to Schedule 3; and
(2) customs duty applicable to those goods affected by the HS 2017 changes will
continue to apply at the same rate, in accordance with TAFTA.
As a result of the HS 2017 tariff changes, the Rules of Origin in TAFTA which are based
on HS 2002 will require amendment. These changes will be submitted to JSCOT in
accordance with Australia's treaty making process. Subsequent to the JSCOT report,
the Department of Immigration and Border Protection will arrange for the amendment of
the Customs (Thailand-Australia Free Trade Agreement) Regulations 2004.
Item 291 - Schedule 6 (after table item 17)
This item inserts new table items 17A and 17B in Schedule 6. These are applicable to
certain alcohol products. These amendments reflect the creation of new subheadings
2204.22.30 and 2204.22.90 in Schedule 3, in connection with amendments relating to
wine in containers holding more than 2 litres but less than 10 litres. Item 66 refers.
Item 292 - Schedule 6 (table item 152)
This item repeals table item 152 in Schedule 6 to reflect the repeal of subheading
2922.13.00 in Schedule 3. Item 87 refers.
Item 293 - Schedule 6 (table items 172A and 172B)
This item repeals table items 172A and 172B and substitutes with new table items 172A
and 172B applicable to certain fuel products. These amendments reflect the repeal of
subheadings 3824.90.50 and 3824.90.60 and the creation of new subheadings
3824.99.30 and 3824.99.40 in Schedule 3. Item 109 refers.
Item 294 - Schedule 6 (table item 209)
This item repeals table item 209 in Schedule 6 to reflect the repeal of subheading
3907.60.00 in Schedule 3. Item 113 refers.
Item 295 - Schedule 6 (table item 215)
This item repeals table item 215 in Schedule 6 to reflect the repeal of subheading
3909.30.00 in Schedule 3. Item 114 refers.
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Item 296 - Schedule 6 (table items 715 to 718)
This item repeals table items 715 to 718 in Schedule 6 to reflect the repeal of
subheadings 6005.31.00 to 6005.34.00 in Schedule 3. Item 186 refers.
Amendments to Schedule 7 (Rates of duty for Chilean originating goods)
Introductory comments
In accordance with ACl-FTA, the Customs Tariff Act provides a customs duty rate of
Free for Chilean originating goods, unless another rate of customs duty is specified for
those goods. Schedule 7 of the Customs Tariff Act specifies those alternative rates of
customs duty.
Items 297 to 299 amend the table items in Schedule 7 of the Customs Tariff Act to
ensure that:
(1) references to headings and subheadings in Schedule 7 reflect the
amendments to Schedule 3; and
(2) customs duty applicable to those goods affected by the HS 2017 changes will
continue to apply at the same rate, in accordance with ACl-FTA.
As a result of the HS 2017 tariff changes, the Rules of Origin in ACl-FTA which are
based on HS 2007 will require amendment. These changes will be submitted to JSCOT
in accordance with Australia's treaty making process. Subsequent to the JSCOT report,
the Department of Immigration and Border Protection will arrange for the amendment of
the Customs (Chilean Rules of Origin) Regulations 2008.
Item 297 - Schedule 7 (after table item 16)
This item inserts new table items 16A and 16B in Schedule 6. These are applicable to
certain alcohol products. These amendments reflect the creation of new subheadings
2204.22.30 and 2204.22.90 in Schedule 3, in connection with amendments relating to
wine in containers holding more than 2 litres but less than 10 litres. Item 66 refers.
Item 298 - Schedule 7 (table items 119A and 119B)
This item repeals table items 119A and 119B and substitutes with new table items 119A
and 119B applicable to certain fuel products. These amendments reflect the repeal of
subheadings 3824.90.50 and 3824.90.60 and the creation of new subheadings
3824.99.30 and 3824.99.40 in Schedule 3. Item 109 refers.
Item 299 - Schedule 7 (table items 393 to 396)
This item repeals table items 393 to 396 in Schedule 7 to reflect the repeal of
subheadings 6005.31.00 to 6005.34.00 in Schedule 3. Item 186 refers.
Customs Tariff Amendment (2017 Harmonized System Changes) Bill 2016
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Amendments to Schedule 8 (Rates of duty for ASEAN originating goods)
Introductory comments
In accordance with AANZFTA, the Customs Tariff Act provides a customs duty rate of
Free for AANZ originating goods, unless another rate of customs duty is specified for
those goods. Schedule 8 of the Customs Tariff Act specifies those alternative rates of
customs duty.
Items 300 to 304 amend the table items in Schedule 8 of the Customs Tariff Act to
ensure that:
(1) references to headings and subheadings in Schedule 8 reflect the
amendments to Schedule 3; and
(2) customs duty applicable to those goods affected by the HS 2017 changes will
continue to apply at the same rate, in accordance with AANZFTA.
As a result of the HS 2017 tariff changes, the Rules of Origin in AANZFTA which are
based on the current (2012) HS will require amendment. These changes will be
submitted to JSCOT in accordance with Australia's treaty making process. Subsequent
to the JSCOT report, the Department of Immigration and Border Protection will arrange
for the amendment of the Customs
(ASEAN-Australia-New Zealand Rules of Origin) Regulations 2009.
Item 300 - Schedule 8 (after table item 16)
This item inserts new table items 16A and 16B in Schedule 8. These are applicable to
certain alcohol products. These amendments reflect the creation of new subheadings
2204.22.30 and 2204.22.90 in Schedule 3, in connection with amendments relating to
wine in containers holding more than 2 litres but less than 10 litres. Item 66 refers.
Item 301 - Schedule 8 (table item 123)
This item repeals table item 123 and substitutes with new table items 123 and 123A to
123D. These amendments reflect the repeal of subheading 3808.50.90 and the creation
of new subheadings 3808.52.90 and 3808.59.90 in Schedule 3. Item 106 refers.
This item also reflects the creation of new subheadings 3808.61.90, 3808.62.90 and
3808.69.90. Item 106 refers.
In Schedule 8, new table items 123 and 123A use the term "(prescribed goods only)". In
this instance, the customs duty specified for that table item will only apply to goods that
are prescribed in the Customs Tariff Regulations 2004 (Tariff Regulations).
Item 302 - Schedule 8 (table items 131A and 131B)
This item repeals table items 131A and 131B and substitutes with new table items 131A
and 131B applicable to certain fuel products. These amendments reflect the repeal of
subheadings 3824.90.50 and 3824.90.60 and the creation of new subheadings
3824.99.30 and 3824.99.40 in Schedule 3. Item 109 refers.
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Item 303 - Schedule 8 (after table item 167)
This item inserts new table item 167A in Schedule 8. These amendments reflect the
creation of new subheading 5704.20.10 in Schedule 3. Item 184 refers.
Item 304 - Schedule 8 (after table item 362)
This item inserts new table items 362A to 362U in Schedule 8 to reflect the insertion of
new subheadings 8703.40.19, 8703.40.20, 8703.40.90, 8703.50.19, 8703.50.20,
8703.50.90, 8703.60.19, 8703.60.20, 8703.60.90, 8703.70.19, 8703.70.20, 8703.70.90,
8703.80.19, 8703.80.20 and 8703.80.90 in Schedule 3. Item 245 refers.
In Schedule 8, new table items 362A, 362B, 362J and 362K use the term "(prescribed
goods only)". In this instance, the customs duty specified for those table items will only
apply to goods that are prescribed in the Tariff Regulations.
Amendments to Schedule 9 (Rates of duty for Malaysian originating goods)
Introductory comments
In accordance with MAFTA, the Customs Tariff Act provides a customs duty rate of Free
for Malaysian originating goods, unless another rate of customs duty is specified for
those goods. Schedule 9 of the Customs Tariff Act specifies those alternative rates of
customs duty.
Items 305 and 306 amend the table items in Schedule 9 of the Customs Tariff Act to
ensure that:
(1) references to headings and subheadings in Schedule 9 reflect the
amendments to Schedule 3; and
(2) customs duty applicable to those goods affected by the HS 2017 changes will
continue to apply at the same rate, in accordance with MAFTA.
As a result of the HS 2017 tariff changes, the Rules of Origin in MAFTA which are based
on the current (2012) HS will require amendment. The changes will be submitted to
JSCOT in accordance with Australia's treaty making process. Subsequent to the
JSCOT report, the Department of Immigration and Border Protection will arrange for the
amendment of the Customs (Malaysian Rules of Origin) Regulation 2012.
Item 305 - Schedule 9 (after table item 14)
This item inserts new table items 14A and 14B in Schedule 9. These are applicable to
certain alcohol products. These amendments reflect the creation of new subheadings
2204.22.30 and 2204.22.90 in Schedule 3, in connection with amendments relating to
wine in containers holding more than 2 litres but less than 10 litres. Item 66 refers.
Item 306 - Schedule 9 (table items 132 and 133)
This item repeals table items 132 and 133 and substitutes with new table items 132 and
133 applicable to certain fuel products. These amendments reflect the repeal of
subheadings 3824.90.50 and 3824.90.60 and the creation of new subheadings
3824.99.30 and 3824.99.40 in Schedule 3. Item 109 refers.
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Amendments to Schedule 10 (Rates of duty for Korean originating goods)
Introductory comments
In accordance with KAFTA, the Customs Tariff Act provides a customs duty rate of Free
for Korean originating goods, unless another rate of customs duty is specified for those
goods. Schedule 10 of the Customs Tariff Act specifies those alternative rates of
customs duty.
Items 307 to 311 amend the table items in Schedule 10 of the Customs Tariff Act to
ensure that:
(1) references to headings and subheadings in Schedule 10 reflect the
amendments to Schedule 3; and
(2) customs duty applicable to those goods affected by the HS 2017 changes will
continue to apply at the same rate, in accordance with KAFTA.
As a result of the HS 2017 tariff changes, the Rules of Origin in KAFTA which are based
on the current (2012) HS will require amendment. These changes will be submitted to
JSCOT in accordance with Australia's treaty making process. Subsequent to the
JSCOT report, the Department of Immigration and Border Protection will arrange for the
amendment of the Customs (Korean Rules of Origin) Regulation 2014.
Item 307 - Schedule 10 (after table item 14)
This item inserts new table items 14A and 14B in Schedule 10. These are applicable to
certain alcohol products. These amendments reflect the creation of new subheadings
2204.22.30 and 2204.22.90 in Schedule 3, in connection with amendments relating to
wine in containers holding more than 2 litres but less than 10 litres. Item 66 refers.
Item 308 - Schedule 10 (table items 132 and 133)
This item repeals table items 132 and 133 and substitutes with new table items 132 and
133 applicable to certain fuel products. These amendments reflect the repeal of
subheadings 3824.90.50 and 3824.90.60 and the creation of new subheadings
3824.99.30 and 3824.99.40 in Schedule 3. Item 109 refers.
Item 309 - Schedule 10 (after table item 138)
This item inserts new table item 138A in Schedule 10. These amendments reflect the
creation of new subheading 3901.40.00 in Schedule 3. Item 112 refers.
Item 310 - Schedule 10 (table items 162)
This item repeals table item 162 and substitutes with new table items 162 and 162A.
These amendments reflect the repeal of subheading 3907.60.00 and the creation of new
subheadings 3907.61.00 and 3907.69.00 in Schedule 3. Item 113 refers.
Item 311 - Schedule 10 (after table item 238)
This item inserts new table item 238A in Schedule 10. These amendments reflect the
creation of new subheading 5704.20.10 in Schedule 3. Item 184 refers.
Customs Tariff Amendment (2017 Harmonized System Changes) Bill 2016
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Amendments to Schedule 11 (Rates of duty for Japanese originating goods)
Introductory comments
In accordance with JAEPA, the Customs Tariff Act provides a customs duty rate of Free
for Japanese originating goods, unless another rate of customs duty is specified for
those goods. Schedule 11 to the Customs Tariff Act specifies those alternative rates of
customs duty.
Items 312 to 317 amend the table items in Schedule 11 of the Customs Tariff Act to
ensure that:
(1) references to headings and subheadings in Schedule 11 reflect the
amendments to Schedule 3; and
(2) customs duty applicable to those goods affected by the HS 2017 changes will
continue to apply at the same rate, in accordance with JAEPA.
As a result of the HS 2017 tariff changes, the Rules of Origin in JAEPA which are based
on the current (2012) HS will require amendment. These changes will be submitted to
JSCOT in accordance with Australia's treaty making process. Subsequent to the
JSCOT report, the Department of Immigration and Border Protection will arrange for the
amendment of the Customs (Japanese Rules of Origin) Regulation 2014.
Item 312 - Schedule 11 (after table item 14)
This item inserts new table items 14A and 14B in Schedule 11. These are applicable to
certain alcohol products. These amendments reflect the creation of new subheadings
2204.22.30 and 2204.22.90 in Schedule 3, in connection with amendments relating to
wine in containers holding more than 2 litres but less than 10 litres. Item 66 refers.
Item 313 - Schedule 11 (table items 132 and 133)
This item repeals table items 132 and 133 and substitutes with new table items 132 and
133 applicable to certain fuel products. These amendments reflect the repeal of
subheadings 3824.90.50 and 3824.90.60 and the creation of new subheadings
3824.99.30 and 3824.99.40 in Schedule 3. Item 109 refers.
Item 314 - Schedule 11 (after table item 138)
This item inserts new table item 138A in Schedule 11. These amendments reflect the
creation of new subheading 3901.40.00 in Schedule 3. Item 112 refers.
Item 315 - Schedule 11 (table item 162)
This item repeals table item 162 and substitutes with new table items 162 and 162A.
These amendments reflect the repeal of subheading 3907.60.00 and the creation of new
subheadings 3907.61.00 and 3907.69.00 in Schedule 3. Item 113 refers.
Item 316 - Schedule 11 (after table item 234)
This item inserts new table item 234A in Schedule 11. These amendments reflect the
creation of new subheading 5704.20.10 in Schedule 3. Item 184 refers.
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Item 317 - Schedule 11 (after table item 642)
This item inserts new table items 642A to 642E in Schedule 11 to reflect the insertion of
new subheadings 8703.40.11, 8703.50.11, 8703.60.11, 8703.70.11 and 8703.80.11 in
Schedule 3. Item 245 refers.
Amendments to Schedule 12 (Rates of duty for Chinese originating goods)
Introductory comments
In accordance with ChAFTA, the Customs Tariff Act provides a customs duty rate of
Free for Chinese originating goods, unless another rate of customs duty is specified for
those goods. Schedule 12 of the Customs Tariff Act specifies those alternative rates of
customs duty.
Items 318 to 321 amend the table items in Schedule 12 of the Customs Tariff Act to
ensure that:
(1) references to headings and subheadings in Schedule 12 reflect the
amendments to Schedule 3; and
(2) customs duty applicable to those goods affected by the HS 2017 changes will
continue to apply at the same rate, in accordance with ChAFTA.
As a result of the HS 2017 tariff changes, the Rules of Origin in ChAFTA which are
based on the current (2012) HS will require amendment. These changes will be
submitted to JSCOT in accordance with Australia's treaty making process. Subsequent
to the JSCOT report, the Department of Immigration and Border Protection will arrange
for the amendment of the Customs (Chinese Rules of Origin) Regulation 2015.
Item 318 - Schedule 12 (after table item 20)
This item inserts new table items 20A and 20B in Schedule 12. These are applicable to
certain alcohol products. These amendments reflect the creation of new subheadings
2204.22.30 and 2204.22.90 in Schedule 3, in connection with amendments relating to
wine in containers holding more than 2 litres but less than 10 litres. Item 66 refers.
Item 319 - Schedule 12 (table items 140 and 141)
This item repeals table items 140 and 141 and substitutes with new table items 140 and
141. These are applicable to certain fuel products. These amendments reflect the
repeal of subheadings 3824.90.50 and 3824.90.60 and the creation of new subheadings
3824.99.30 and 3824.99.40 in Schedule 3. Item 109 refers.
Item 320 - Schedule 12 (table item 170)
This item repeals table item 170. These amendments reflect the repeal of subheading
3907.60.00 in Schedule 3. Item 113 refers.
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Item 321 - Schedule 12 (after table item 229)
This item inserts new table item 229A in Schedule 12. These amendments reflect the
creation of new subheading 5704.20.10 in Schedule 3. Item 184 refers.
Item 322 - Application
This item provides that the amendments made by items 1 to 321 set out in Schedule 1 of
the HS2017 Bill will apply to goods imported into Australia on or after 1 January 2017.
This item also provides that items 1 to 321 apply to goods imported before 1 January
2017 where the time for working out the rate of customs duty on those goods had not
occurred before that day. The item therefore provides that amendments to the Customs
Tariff Act contained in the HS2017 Bill shall apply to goods that were imported before
1 January 2017 but not entered into home consumption until on or after 1 January 2017.
Customs Tariff Amendment (2017 Harmonized System Changes) Bill 2016
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