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CUSTOMS TARIFF AMENDMENT (2012 HARMONIZED SYSTEM CHANGES) BILL 2011










                                  2010-2011





               THE PARLIAMENT OF THE COMMONWEALTH OF AUSTRALIA






                          HOUSE OF REPRESENTATIVES






                          CUSTOMS TARIFF AMENDMENT


                 (2012 Harmonized System changes) BILL 2011






                           EXPLANATORY MEMORANDUM












                       (Circulated by authority of the
                         Minister for Home Affairs,
                     the Honourable Brendan O'Connor MP)


CUSTOMS TARIFF AMENDMENT (2012 Harmonized System changes) BILL 2011




OUTLINE


The Customs Tariff Amendment (2012 Harmonized System Changes) Bill 2011
(the HS2012 Bill) contains amendments to the Customs Tariff Act 1995 (the
Customs Tariff Act).  These amendments will implement changes resulting
from the fourth review of the International Convention on the Harmonized
Commodity Description and Coding System, commonly referred to as the
Harmonized System.

Australia is a signatory to the Harmonized System.  Since 1988, the
Harmonized System 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
Harmonized System every five years to reflect changes in industry practice,
technological developments and changes in international trade patterns.
The WCO completed the fourth review of the Harmonized System in June 2010.
The Harmonized System requires Australia, along with other signatories, to
implement these changes from 1 January 2012.

The Harmonized System is a system of goods classification based on six
digit codes.  This six digit classification uniquely identifies all traded
goods and commodities and is uniform across all countries that have adopted
the Harmonized System.  Signatory parties may also use additional digits
for their own domestic purposes.

In Australia, the Harmonized System 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 tariff purposes.  A
further two digits are used for statistical purposes by the Australian
Bureau of Statistics.  The AHECC draws on the six digit international
classification, supplemented by two digits for statistical purposes.

The legislation will make some 800 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 Harmonized System for identifying goods of specific importance
to the food security programme of the Food and Agriculture Organization of
the United Nations (FAO).

The Harmonized System changes will also create new subheadings for specific
chemicals controlled under the Rotterdam Convention on the Prior Informed
Consent Procedure for Certain Hazardous Chemicals and Pesticides in
International Trade (the Rotterdam Convention) and for ozone-depleting
substances controlled under the Montreal Protocol on Substances that
Deplete the Ozone Layer (the Montreal Protocol).

Other amendments from the fourth review of the Harmonized System have
resulted from changes in international trade patterns. These include
deleting more than 40 subheadings due to the low volume of trade in
specific products, separately identifying 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 Harmonized System Nomenclature.
The HS2012 Bill gives effect to the Harmonized System changes while
maintaining existing levels of tariff protection and margins of tariff
preference.

Changes requested by the Food and Agricultural Organization of the United
Nations

The FAO is a specialised agency of the United Nations (UN) that leads
international efforts to defeat hunger.

The Global Information and Early Warning System Workstation Project
(GIEWS), a component of the Food Security Information for Action Programme
of the FAO, is working to provide policy makers and policy-analysts around
the world with the most up-to-date and accurate information available on
all aspects of food supply and demand including trade data on specific food
and agricultural products.  The gathering of this information allows GIEWS
to warn of imminent food crises, so that timely interventions occur and
suffering avoided.

As part of this initiative, the GIEWS Workstation team selected the
Harmonized System because of its widespread use and acceptance, as the
standard for the classification and coding of food security and early
warning data.

The GIEWS submitted to the WCO a large number of proposed amendments to the
Harmonized System for implementation at the end of the fourth review cycle.
 The WCO accepted a significant number of these amendments and it has
included them in the list of amendments resulting from the fourth review of
the Harmonized System.  This will enable the gathering of data on specific
food products by GIEWS and other FAO bodies.

The Rotterdam Convention

A number of the amendments contained in the HS2012 Bill, particularly to
Chapters 28 and 29 (organic and inorganic chemicals) of the Customs Tariff
Act, are consequential to the Rotterdam Convention.

The Rotterdam Convention is a multilateral environmental agreement designed
to promote shared responsibility and co-operation among parties in the
international trade of certain hazardous industrial chemicals and
pesticides.  The aim of this Convention is to protect human health and the
environment from potential harm and to contribute to the environmentally
sound use of these hazardous products.

The core of the Rotterdam Convention is the facilitation of information
exchange about hazardous chemicals, which ensures that governments have the
information they require, to monitor and control trade in these hazardous
chemicals.

The current review of the Harmonized System has resulted in the separate
identification of a number of hazardous chemicals and pesticides, for
example, certain mercury compounds and tributyltin compounds which are the
main active ingredients in certain biocides used to control a broad
spectrum of organisms.  These amendments will allow the Australian Customs
and Border Protection Service and other regulatory agencies in Australia
and throughout the world, to identify and monitor the types of chemicals
and pesticides being traded, thereby having greater control on the movement
of those goods.

The Montreal Protocol

The HS2012 Bill contains several amendments, in Chapter 29, to implement
changes as a result of the Montreal Protocol.

The Montreal Protocol (a protocol to the Vienna Convention for the
Protection of the Ozone Layer) is an international treaty designed to
protect the ozone layer by phasing out the production of numerous ozone
depleting substances, including halogenated hydrocarbons.

Australia acceded to the Vienna Convention for the Protection of the Ozone
Layer in 1987 and ratified the Montreal Protocol on Substances that Deplete
the Ozone Layer originally in 1989, and then again for each of the five
amendments agreed between 1990 and 1999.

The Montreal Protocol sets out a mandatory timetable for the phase out of
ozone depleting substances. This timetable has been under constant
revision, with phase out dates accelerated in accordance with scientific
understanding and technological advances.

The current amendments to the Harmonized System separately identify a
number of halogenated hydrocarbons including certain halogenated
derivatives of acyclic hydrocarbons and halogenated derivatives of aromatic
hydrocarbons.  The separate identification of these products will allow
Customs and Border Protection and other regulatory agencies in Australia
and throughout the world, to identify and monitor trade in these goods.


FINANCIAL IMPACT STATEMENT

The Department of the Treasury has costed the proposal as having nil impact
on the fiscal balance.

CUSTOMS TARIFF AMENDMENT (2012 HARMONIZED SYSTEM CHANGES) BILL 2011






NOTES ON CLAUSES


Clause 1 - Short title

This clause provides for the Act, when enacted, to be cited as the Customs
Tariff Amendment (2012 Harmonized System Changes) Act 2011 (the HS2012
Act).

Clause 2 - Commencement

Paragraph 1 of this clause provides that the HS2012 Act will commence on
the day on which it receives the Royal Assent.

Paragraphs 2 and 4 of the HS2012 Bill, in accordance with the application
provisions of the HS2012 Bill in item 307, provide that all items in the
Schedule to the HS2012 Bill will take effect on 1 January 2012, with the
exception of item 110.

Paragraph 3 of the commencement provisions provides that item 110, relating
to the description of goods in subheading 2710.19.20 (diesel fuel), will
also commence on 1 January 2012.  However, this item will not commence at
all if the Customs Tariff Amendment (Taxation of Alternative Fuels) Act
2011 commences on or before 1 January 2012.  (Item 110 provides further
comments).

Clause 3 - Schedule(s)

This clause is the formal enabling provision for the Schedule to the
HS2012 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.

INTRODUCTORY COMMENTS


The HS2012 Bill is the legislative vehicle for the domestic implementation
of changes to the Harmonized System by the WCO.

Schedule 3 of the Customs Tariff Act provides the hierarchical system of
headings and subheadings based on the Harmonized System.  This Schedule
provides descriptions of goods conditioned further by the section and
chapter notes, and it sets out the rates of customs duty for the goods
described in the Schedule.  This Schedule also covers Australia's bilateral
free trade agreements with New Zealand and Singapore and provides a customs
duty rate of Free for goods imported under these agreements, unless another
rate of duty is specified.

In addition, the Customs Tariff Act provides a customs duty rate of Free
for goods covered under Australia's other free trade agreements unless a
duty rate for those goods is contained in Schedules 5, 6, 7 or 8,
respectively, of the Customs Tariff Act.

These free trade agreements include the Australia-United States Free Trade
Agreement (AUSFTA), the Thailand-Australia Free Trade Agreement (TAFTA),
the Australia-Chile Free Trade Agreement (ACl-FTA) and Australia's regional
agreement with ASEAN and New Zealand, the ASEAN-Australia-New Zealand Free
Trade Agreement (AANZFTA),


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 Agreement

ACl-FTA - Australia-Chile Free Trade Agreement

ASEAN - The Association of South East Asian Nations

AUSFTA - Australia-United States Free Trade Agreement

CFC - Chlorofluorocarbons

CPI - Consumer Price index

Customs and Border Protection - Australian Customs and Border Protection
Service

Customs Tariff Act - Customs Tariff Act 1995

FAO - Food and Agriculture Organization of the United Nations

GIEWS - The Global Information and Early Warning System Workstation Project

Harmonized System - The International Convention on the Harmonized
Commodity Description and Coding System done at Brussels on 14 June 1983

HCFC - Hydrochlorofluorocarbons

HS2012 Bill - Customs Tariff Amendment (2012 Harmonized System Changes)
Bill 2011

HS2012 Act - Customs Tariff Amendment (2012 Harmonized System Changes) Act
2011

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 "pethidine (INN)").

ISO - International Standards Organization

Montreal Protocol - The Montreal Protocol on Substances that Deplete the
Ozone Layer (a protocol to the Vienna Convention for the Protection of the
Ozone Layer)

Rotterdam Convention - The Rotterdam Convention on the Prior Informed
Consent Procedure for Certain Hazardous Chemicals and Pesticides in
International Trade

TAFTA - Thailand-Australia Free Trade Agreement

Tariff Regulations - the Customs Tariff Regulations 2004

UNECE - United Nations Economic Commission for Europe

WCO - World Customs Organization


Schedule 1 - Amendments





Introductory comments




The Customs Tariff Act 1995 (the Customs Tariff Act) imposes duties of
customs on imported goods and sets out how those duties are calculated.

Schedule 3 of the Customs Tariff Act provides the hierarchical system of
headings and subheadings based on the Harmonized System.  Schedule 3
contains 21 sections, 97 chapters, headings and subheadings.  Schedule 3
provides descriptions of goods conditioned further by the section and
chapter notes, and it sets out the rates of customs duty for the goods
described in the Schedule.

Schedule 4 to the Customs Tariff Act provides concessional rates of duty
for a range of specified goods and classes or kinds of goods.

Schedules 5, 6, 7 and 8 provide rates of duty for specified goods in
accordance with Australia's free trade agreements, including AUSFTA, TAFTA,
ACl-FTA and Australia's regional agreement with ASEAN and New Zealand,
AANZFTA.  In each case, the Customs Tariff Act provides a customs duty rate
of Free for goods imported in accordance with these free trade agreements,
unless a rate of customs duty for those goods is contained in the relevant
Schedule.

The amendments contained in the Customs Tariff Act Amendment (2012
Harmonized System Changes) Bill 2011 (the HS2012 Bill) mainly affect
Schedule 3 of the Customs Tariff Act.  However, the HS2012 Bill also
contains consequential amendments to Schedules 4, 5, 6, 7 and 8 of the
Customs Tariff Act to reflect those amendments in Schedule 3.

Customs Tariff Act 1995

Item 1 - At the end of paragraph 16(1)(m)

Paragraph 16(1)(m) of the Customs Tariff Act provides that a Free rate of
duty is payable on goods that are Chilean originating goods under the ACI-
FTA, unless the goods are classified to a heading or subheading in Schedule
3 that is specified in column 2 of an item in the table in Schedule 7 of
the Customs Tariff Act.  If the goods are so classified, the duty on those
goods is worked out by reference to the rate of duty specified in column 3
of the relevant item in Schedule 7.

Item 1 inserts a new note to paragraph 16(1)(m) that refers to new
subsection 2(A) that allows goods to be prescribed for the purposes of
Schedule 7.  Item 2 refers.

Item 2 - After subsection 16(2)

This item inserts a new subsection 2A in section 16 of the Customs Tariff
Act.  This subsection will allow goods to be prescribed for the purposes of
Schedule 7 (Chilean originating goods imported in accordance with the ACI-
FTA.

Subsection 2A provides that if column 2 of an item in the table in Schedule
7 includes the term "(prescribed goods only)", subparagraph 16(1)(m)(i)
does not apply to the goods unless the goods are also prescribed for the
purposes of that item.

New subsection 16(2A) accommodates a limited number of circumstances, in
Schedule 7, where the Harmonized System 2012 amendments require the
specifying of different rates of duty for goods that are classified in the
same tariff subheading.  In this case, goods that have a substantive rate
(that is a rate other than Free) are prescribed and the rate of duty set
out in column 3 of Schedule 7 will apply to these goods.

Goods that are not prescribed will receive a Free rate of duty in
accordance with subparagraph 16(1)(m)(ii).

The Customs Tariff Regulations 2004 (the Tariff Regulations) will list
goods prescribed for the purposes of Schedule 7.

Item 3 - Subsection 19(1) (table items dealing with Customs subheadings
2403.10.30 and 2403.10.70)

Section 19 of the Customs Tariff Act allows the automatic adjustment, twice
yearly in February and August, of customs rates of duty for certain alcohol
and tobacco products, in line with movements in the Consumer Price Index
(CPI).  The adjusted rates of duty reflect the rates of duty applicable to
similar goods, manufactured in Australia, imposed under the Excise Tariff
Act 1921.  For this purpose, the Table in section 19 lists paired customs
tariff subheadings and excise tariff items that are subject to the
automatic indexation provisions.

The amendments to the Table in section 19 incorporate updated customs
tariff subheadings, relating to tobacco products, and their corresponding
excise tariff items, to reflect changes made in heading 2403 that specify
water-pipe tobacco in subheading 2403.11.00.  Items 103 and 104 refer.

This change will permit the continued automatic adjustment of duty rates
for these tobacco products, in line with the CPI.

Item 308 (transitional indexation) also provides for the adjustment of
these rates of duty in August 2011, and, if required, in February 2012.

Amendments to Schedule 3 of the Customs Tariff Act- Classification of Goods
and General and Special Rates of Duty

Amendments to Chapter 1 (Live animals)

Item 4 - Schedule 3 (Chapter 1, paragraph (a) of Note 1)

In the Customs Tariff Act, Note 1 to Chapter 1 specifies goods and animals
that are not classified in Chapter 1.  Paragraph (a) of this Note specifies
that Chapter 1 does not apply to live fish, crustaceans, molluscs and
aquatic invertebrates that are classified in heading 0307.

Item 4 amends the reference to heading 0307 in paragraph (a) of Note 1 and
replaces it with "0307 or 0308".
This amendment reflects the amendment of heading 0307 to create a revised
heading 0307 (live, preserved etc molluscs) and a new heading 0308 (live,
preserved etc aquatic invertebrates).  Items 44 and 47 refer.

Item 5 - Schedule 3 (subheading 0101.10.00)

Subheading 0101.10.00 applies to pure-bred breeding horses and asses.

Item 5 repeals the subheading and creates new subheadings 0101.21.00 (pure-
bred breeding horses), 0101.29.00 (other horses) and 0101.30.00 (asses).

These amendments result from the FAO proposal to enhance the monitoring of
global food security.

Item 6 - Schedule 3 (subheading 0102.10.00)

Subheading 0102.10.00 applies to pure-bred bovine animals.  The term bovine
animals includes cattle, buffalos, oxen and water buffalos etc.

Item 6 repeals subheading 0102.10.00 and creates new subheadings 0102.21.00
(pure-bred breeding cattle), 0102.29.00 (other cattle), 0102.31.00 (pure-
bred breeding buffalos and 0102.39.00 (other buffalos).  Other pure-bred
breeding bovine animals are
re-classified from subheading 0102.10.00 to subheading 0102.90.00.

These amendments result from the FAO proposal to enhance the monitoring of
global food security.

Item 7 - Schedule 3 (subheading 0105.19.00)

Heading 0105 applies to live poultry, i.e., fowls of the species Gallus
domesticus, ducks, geese, turkeys and guinea fowls.  Subheading 0105.19.00
applies to ducks, geese and guinea fowls weighing not more than 185 grams,
that are not separately identified.

Item 7 repeals subheading 0105.19.00 and creates new subheadings to
separately identify ducks (0105.13.00), geese (0105.14.00) and guinea fowls
(0105.15.00), weighing not more than 185 grams.

This amendment results from the FAO proposal to enhance the monitoring of
global food security.

Item 8 - Schedule 3 (subheading 0106.12.00, the description of goods in
column 2)

Heading 0106 applies to live animals that are not elsewhere specified in
Chapter 1, and includes mammals, reptiles and birds.  Subheading 0106.12.00
applies to live whales, dolphins, porpoises, manatees and dugongs.

Item 8 amends the text of the subheading to include live seals, sea lions
and walruses.  These live animals are therefore re-reclassified from
subheading, 0106.19.00 (other live mammals), and are separately identified
in the Customs Tariff Act.

This amendment results from the FAO proposal to enhance the monitoring of
global food security.
Item 9 - Schedule 3 (after subheading 0106.12.00)

This item creates new subheadings 0106.13.00 and 0106.14.00, to separately
identify live camels and camelids and rabbits and hares, respectively.
These live animals transfer from subheading, 0106.19.00 (other live
mammals).

These amendments result from the FAO proposal to enhance the monitoring of
global food security.


Item 10 - Schedule 3 (after subheading 0106.32.00)


This item creates a new subheading 0106.33.00 to separately identify live
ostriches and emus.  These live animals transfer from subheading 0106.39.00
(other live birds).

Ostriches and emus belong to the same family and both are now being farmed
for their meat and feathers.  The separate identification of ostriches and
emus in the Harmonized System will facilitate the monitoring and control of
trade in these species.

This amendment results from the FAO proposal to enhance the monitoring of
global food security.


Item 11 - Schedule 3 (after subheading 0106.39.00)


This item creates a new subheading 0106.4 to specify live insects and
creates two new subheadings, 0106.41.00 and 0106.49.00 to separately
identify live bees and other insects, respectively.  These live insects
transfer from subheading 0106.90.00 (other live animals).  The separate
identification of these insects will facilitate the monitoring and control
of trade in these species.  Subheading 0106.90.00 will continue to apply to
live animals that are not elsewhere specified.

These amendments results from the FAO proposal to enhance the monitoring of
global food security.

Amendments to Chapter 2 (Meat and edible meat offal)

Item 12 - Schedule 3 (Chapter 2, paragraph (c) of Note 1)

Note 1 to Chapter 2 specifies animal products that are not classified in
that Chapter.  Paragraph (c) of this Note specifies that Chapter 2 does not
apply to animal fat, other than certain pig and poultry fat of heading
0209.00.00.

Item 12 amends the reference to heading 0209.00.00 and replaces it with
0209.  This amendment reflects the splitting of heading 0209.00.00 to
separately identify pig fat.  Item 16 refers.

Item 13 - Schedule 3 (subheadings 0207.3 to 0207.36.00)

Subheading 0207.3 applies to fresh, chilled or frozen meat and edible offal
of ducks, geese or guinea fowls.  Item 13 further subdivides the subheading
 to separately identify fresh or chilled and frozen goods, but does not
separately identify the meat of ducks, geese or guinea fowls.
Item 13 repeals subheading 0207.3 and creates new subheadings 0207.4,
0207.5 and 0207.60.00 to separately identify meat and edible offal of
ducks, geese and guinea fowls, respectively.

Subheading 0207.4 (meat and edible offal of ducks) is further subdivided as
follows: 0207.41.00 (not cut in pieces, fresh or chilled), 0207.42.00 (not
cut in pieces, frozen), 0207.43.00 (fatty livers, fresh or chilled),
0207.44.00 (other fresh or chilled) and 0207.45.00 (other frozen).  These
products transfer from subheadings 0207.32.00, 0207.33.00, 0207.34.00,
0207.35.00 and 0207.36.00, respectively.

Subheading 0207.5 (meat and edible offal of geese) is further subdivided
as follows: 0207.51.00 (not cut in pieces, fresh or chilled), 0207.52.00
(not cut in pieces, frozen),
0207.53.00 (fatty livers, fresh or chilled), 0207.54.00 (other fresh or
chilled) and 0207.55.00 (other frozen).  These products transfer from
subheadings 0207.32.00, 0207.33.00, 0207.34.00, 0207.35.00 and 0207.36.00,
respectively.

Goods of the new subheading 0207.60.00 (meat and edible offal of guinea
fowls) transfer from subheadings 0207.32.00, 0207.33.00, 0207.35.00 and
0207.36.00, but not 0207.34.00 (fatty livers).

These amendments result from the FAO proposal to enhance the monitoring of
global food security.

Item 14 - Schedule 3 (subheading 0208.40.00, the description of goods in
column 2)

Subheading 0208.40.00 refers to fresh, chilled or frozen meat and edible
meat offal of whales, dolphins, porpoises, manatees and dugongs.

Item 14 amends the text of the subheading to include seals, sea lions and
walruses, thus including fresh, chilled or frozen meat and edible offal of
these animals in the subheading.  These products transfer from subheading
0206.90.00 (other meat and edible meat offal).  This amendment matches the
amendment to subheading 0106.12.00 (Item 8 refers).  This amendment results
from the FAO proposal to enhance the monitoring of global food security.

Item 15 - Schedule 3 (after subheading 0208.50.00)

This item creates a new subheading 0208.60.00 to separately identify fresh,
chilled or frozen meat and edible meat offal of camels and camelids.  These
goods transfer from subheading 0208.90.00.  This amendment matches the
amendment to subheading 0106.13.00.  Item 9 refers.

This amendment results from the FAO proposal to enhance the monitoring of
global food security.

Item 16 - Schedule 3 (heading 0209.00.00)

This item splits heading 0209.00.00 (pig fat, free of lean meat, and
poultry fat, not rendered or otherwise extracted, fresh, chilled, frozen,
salted, in brine, dried or smoked) to separately identify goods derived
from pigs (0209.10.00) and other, derived from poultry (0209.90.00).
This amendment results from the FAO proposal to enhance the monitoring of
global food security.

Item 17 - Schedule 3 (subheading 0210.92.00, the description of goods in
column 2)

Subheading 0210.92.00 applies to salted, dried or smoked meat and edible
meat offal of whales, dolphins, porpoises, manatees and dugongs.

Item 17 amends the text of the subheading to include seals, sea lions and
walruses, thus including salted, dried or smoked meat and edible offal of
these animals in the subheading.  These products transfer from subheading
0210.99.00 (other salted, dried or smoked meat and edible meat offal). This
amendment matches the amendment to subheading 0106.12.00.  Item 8 refers.

This amendment results from the FAO proposal to enhance the monitoring of
global food security.

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.  Many of the amendments to Chapter 3 result
from the FAO proposal to enhance the monitoring of global food security.

Item 18 - Schedule 3 (subheading 0301.10.00)

Subheading 0301.10.00 applies to live ornamental fish.  Item 18 splits this
subheading to separately identify freshwater ornamental fish (0301.11.00)
and other ornamental fish (0301.19.00).

Item 19 - Schedule 3 (subheading 0301.93.00, the description of goods in
column 2)

Subheading 0301.93.00 applies to live carp.  The term "carp" however, is
not defined in the Harmonized System, that is, there is no listing of
species or families of fish to which the term applies, as occurs with most
other fish.

Item 19 amends the Harmonized System description for subheading 0301.93.00
to specify the following species: Cyprinus carpio, Carassius carassius,
Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp. and
Mylopharyngodon piceus.  As this amendment will restrict the definition of
carp, there will be a transfer of certain live fish from subheading
0301.93.00 to subheading 0301.99.00 (other live fish).

Item 20 - Schedule 3 (subheading 0301.94.00, the description of goods in
column 2)

Subheading 0301.94.00 applies to live bluefin tunas (Thunnus thynnus).
Item 20 expands the scope of the subheading to include Pacific bluefin
tunas (Thunnus orientalis).  This species of live tunas transfers from
subheading 0301.99.00 (other live fish).

This amendment results from the FAO proposal to enhance the monitoring of
global food security.

Item 21 - Schedule 3 (subheading 0302.12.00)

Subheading 0302.12.00 applies to fresh or chilled Pacific salmon, Atlantic
salmon and Danube salmon, but not including fish fillets, other fish meat
or livers or roes.

Item 21 repeals subheading 0302.12.00 and creates a new subheading
0302.13.00 to separately identify fresh or chilled Pacific salmon.

Fresh or chilled Atlantic and Danube salmon transfer to a new subheading
0302.14.00.

These amendments do not change the listing of species that define these
fish.  Pacific salmon continue to be defined as the species Oncorhynchus
nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus
tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus
rhodurus.  Atlantic salmon are defined as the species Salmo salar and
Danube salmon as the species Hucho hucho.

These amendments result from the FAO proposal to enhance the monitoring of
global food security.

Item 22 - Schedule 3 (after subheading 0302.23.00)

Item 22 creates a new subheading 0302.24.00 to specify fresh or chilled
turbots, but not including fish fillets or other fish meat.  Turbots are
defined as fish of the species Psetta maxima.  These fish products transfer
from subheading 0302.29.00 (other fresh or chilled fish).

This amendment results from the FAO proposal to enhance the monitoring of
global food security.

Item 23 - Schedule 3 (subheading 0302.35.00, the description of goods in
column 2)

Subheading 0302.35.00 applies to fresh or chilled bluefin tunas (Thunnus
thynnus), but excluding fish fillets and other fish meat.  Item 23 expands
the scope of the subheading to include fresh or chilled Pacific bluefin
tunas (Thunnus orientalis).  Fresh or chilled Pacific bluefin tunas
transfer from subheading 0302.39.00 (other fresh or chilled fish).

This amendment matches the amendment to subheading 0301.94.00 (live bluefin
tunas).  Item 20 refers.

This amendment results from the FAO proposal to enhance the monitoring of
global food security.

Item 24 - Schedule 3 (subheadings 0302.40.00 to 0302.70.00)

Subheadings 0302.40.00 to 0302.70.00 apply to fresh or chilled fish of a
range of species, but not including fish fillets or fish meat.  The present
subheadings specify a number of species, including sardines, swordfish and
toothfish.  Subheading 0302.69.00 is a residual subheading that applies to
those species that are not specified elsewhere in one of the existing
subheadings.

Item 24 restructures the above subheadings and creates new subheadings for
a larger number of species.  Present subheading 0302.40.00 applies to fresh
or chilled herrings.

Item 24 re-numbers this subheading as 0302.4 and expands its scope to
include anchovies, sardines, sardinella, brisling or sprats, mackerel, jack
and horse mackerel, cobia and swordfish, but excluding livers and roes.

The following Table lists the new subheadings specifying fresh or chilled
fish, within subheading 0302.4.  It also shows the pre-2012 classification
of these species.

Table: Fresh and chilled fish of subheading 0302.4

|Post-2012    |Post-2012 Description         |Pre-2012     |
|Subheading   |                              |Subheading   |
|0302.4       |Herrings (Clupea harengus,    |             |
|             |Clupea pallasii), anchovies   |             |
|             |(Engraulis spp.), sardines    |             |
|             |(Sardina pilchardus, Sardinops|             |
|             |spp.), sardinella (Sardinella |             |
|             |spp.), brisling or sprats     |             |
|             |(Sprattus sprattus), mackerel |             |
|             |(Scomber scombrus, Scomber    |             |
|             |australasicus, Scomber        |             |
|             |japonicus), jack and horse    |             |
|             |mackerel (Trachurus spp.),    |             |
|             |cobia (Rachycentron canadum)  |             |
|             |and swordfish (Xiphias        |             |
|             |gladius), excluding livers and|             |
|             |roes:                         |             |
|0302.41.00   |Herrings (Clupea harengus,    |0302.40.00   |
|             |Clupea pallasii)              |             |
|0302.42.00   |Anchovies (Engraulis spp.)    |0302.69.00   |
|0302.43.00   |Sardines (Sardina pilchardus, |0302.61.00   |
|             |Sardinops spp.), sardinella   |             |
|             |(Sardinella spp.), brisling or|             |
|             |sprats (Sprattus sprattus)    |             |
|0302.44.00   |Mackerel (Scomber scombrus,   |0302.64.00   |
|             |Scomber australasicus, Scomber|             |
|             |japonicus)                    |             |
|0302.45.00   |Jack and horse mackerel       |0302.69.00   |
|             |(Trachurus spp.)              |             |
|0302.46.00   |Cobia (Rachycentron canadum)  |0302.69.00   |
|0302.47.00   |Swordfish (Xiphias gladius)   |0302.67.00   |
Present subheading 0302.50.00 applies to fresh or chilled cod.  Item 24
renumbers this subheading as 0302.5 and expands its scope to include the
following families of fish:  Bregmacerotidae, Euclichthyidae, Gadidae,
Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae,
excluding livers and roes.

The following Table lists the new subheadings specifying fresh or chilled
fish, within subheading 0302.5.  It also shows the pre-2012 classification
of these species.

Table: Fresh and chilled fish of subheading 0302.5

|Post-2012    |Post-2012 Description         |Pre-2012     |
|Subheading   |                              |Subheading   |
|0302.5       |Fish of the families          |             |
|             |Bregmacerotidae,              |             |
|             |Euclichthyidae, Gadidae,      |             |
|             |Macrouridae, Melanonidae,     |             |
|             |Merlucciidae, Moridae and     |             |
|             |Muraenolepididae, excluding   |             |
|             |livers and roes:              |             |
|0302.51.00   |Cod (Gadus morhua, Gadus ogac,|0302.50.00   |
|             |Gadus macrocephalus)          |             |
|0302.52.00   |Haddock (Melanogrammus        |0302.62.00   |
|             |aeglefinus)                   |             |
|0302.53.00   |Coalfish (Pollachius virens)  |0302.63.00   |
|0302.54.00   |Hake (Merluccius spp.,        |0302.69.00   |
|             |Urophycis spp.)               |             |
|0302.55.00   |Alaska pollack (Theragra      |0302.69.00   |
|             |chalcogramma)                 |             |
|0302.56.00   |Blue whitings (Micromesistius |0302.69.00   |
|             |poutassou, Micromesistius     |             |
|             |australis)                    |             |
|0302.59.00   |Other                         |0302.69.00   |

Item 24 repeals present subheading 0302.6 (other fresh or chilled fish).
The fresh or chilled fish specified in the subheadings of 0302.6 therefore
transfer to new subheadings, as indicated in the tables in this item.

Item 24 creates a new subheading 0302.7 to specify the following fresh or
chilled fish: tilapias, catfish, carp, eels, Nile perch and snakeheads,
excluding livers and roes.

The following Table lists the new subheadings specifying fresh or chilled
fish, within subheading 0302.7.  It also shows the pre-2012 classification
of these species.

In this Table, the species defining carp are the same as for subheading
0301.93.00.  Item 19 refers.
Table: Fresh and chilled fish of subheading 0302.7

|Post-2012    |Post-2012 Description         |Pre-2012     |
|Subheading   |                              |Subheading   |
|0302.7       |Tilapias (Oreochromis spp.),  |             |
|             |catfish (Pangasius spp.,      |             |
|             |Silurus spp., Clarias spp.,   |             |
|             |Ictalurus spp.), carp         |             |
|             |(Cyprinus carpio, Carassius   |             |
|             |carassius, Ctenopharyngodon   |             |
|             |idellus, Hypophthalmichthys   |             |
|             |spp., Cirrhinus spp.,         |             |
|             |Mylopharyngodon piceus), eels |             |
|             |(Anguilla spp.), Nile perch   |             |
|             |(Lates niloticus) and         |             |
|             |snakeheads (Channa spp.),     |             |
|             |excluding livers and roes:    |             |
|0302.71.00   |Tilapias (Oreochromis spp.)   |0302.69.00   |
|0302.72.00   |Catfish (Pangasius spp.,      |0302.69.00   |
|             |Silurus spp., Clarias spp.,   |             |
|             |Ictalurus spp.)               |             |
|0302.73.00   |Carp (Cyprinus carpio,        |0302.69.00   |
|             |Carassius carassius,          |             |
|             |Ctenopharyngodon idellus,     |             |
|             |Hypophthalmichthys spp.,      |             |
|             |Cirrhinus spp.,               |             |
|             |Mylopharyngodon piceus)       |             |
|0302.74.00   |Eels (Anguilla spp.)          |0302.66.00   |
|0302.79.00   |Other                         |0302.69.00   |

Item 24 creates a new subheading 0302.8 to specify the following fresh or
chilled fish: dogfish and other sharks, rays and skates, toothfish, seabass
and seabream.

Subheading 0302.89.00 is a residual subheading for fresh or chilled fish
that are not specified in any other subheading of heading 0302.

The following Table lists the new subheadings specifying fresh or chilled
fish, within subheading 0302.8.  It also shows the pre-2012 classification
of these fish.

In this Table, new subheading 0302.81.00 refers to dogfish and other
sharks.  These fish are not defined in terms of families or species as
these are too numerous to include in the Harmonized System.

Table: Fresh and chilled fish of subheading 0302.8

|Post-2012    |Post-2012 Description         |Pre-2012     |
|Subheading   |                              |Subheading   |
|0302.8       |Other fish, excluding livers  |             |
|             |and roes:                     |             |
|0302.81.00   |Dogfish and other sharks      |0302.65.00   |
|0302.82.00   |Rays and skates (Rajidae)     |0302.69.00   |
|0302.83.00   |Toothfish (Dissostichus spp.) |0302.68.00   |
|0302.84.00   |Seabass (Dicentrarchus spp.)  |0302.69.00   |
|0302.85.00   |Seabream (Sparidae)           |0302.69.00   |
|0302.89.00   |Other                         |0302.69.00   |
Subheading 0302.90.00 applies to (fresh or chilled) livers and roes of the
fish species of heading 0302.  These products transfer from subheading
0302.70.00.

These amendments result from the FAO proposal to enhance the monitoring of
global food security.

Item 25 - Schedule 3 (subheadings 0303.1 to 0303.29.00)

Heading 0303 applies to frozen fish, excluding fish fillets and other fish
meat.

Subheading 0303.1 applies to frozen Pacific salmon defined by species
(refer to the Table below).

Item 25 rewords the text of subheading 0303.1 to refer to the family
Salmonidae, excluding livers and roes.  As a result of this amendment, this
subheading continues to apply to Pacific salmon but also including sockeye
salmon, and other fish species in that family, including trout and Atlantic
salmon, that transfer from subheading 0303.2.

The following Table lists the new subheadings specifying frozen fish within
subheading 0303.1.  It also shows the pre-2012 classification of these
fish.

Table: Frozen fish of subheading 0303.1

|Post-2012    |Post-2012 Description         |Pre-2012     |
|Subheading   |                              |Subheading   |
|0303.1       |Salmonidae, excluding livers  |             |
|             |and roes:                     |             |
|0303.11.00   |Sockeye salmon (red salmon)   |0303.11.00   |
|             |(Oncorhynchus nerka)          |             |
|0303.12.00   |Other Pacific salmon          |0303.19.00   |
|             |(Oncorhynchus gorbuscha,      |             |
|             |Oncorhynchus keta,            |             |
|             |Oncorhynchus tschawytscha,    |             |
|             |Oncorhynchus kisutch,         |             |
|             |Oncorhynchus masou and        |             |
|             |Oncorhynchus rhodurus)        |             |
|0303.13.00   |Atlantic salmon (Salmo salar) |0303.22.00   |
|             |and Danube salmon (Hucho      |             |
|             |hucho)                        |             |
|0303.14.00   |Trout (Salmo trutta,          |0303.21.00   |
|             |Oncorhynchus mykiss,          |             |
|             |Oncorhynchus clarki,          |             |
|             |Oncorhynchus aguabonita,      |             |
|             |Oncorhynchus gilae,           |             |
|             |Oncorhynchus apache and       |             |
|             |Oncorhynchus chrysogaster)    |             |
|0303.19.00   |Other                         |0303.29.00   |

Item 25 rewords the text of subheading 0303.2 to refer to the following
species of frozen fish: tilapias, catfish, carp, eels, Nile perch and
snakeheads, excluding livers and roes.

The following Table lists the new subheadings specifying frozen fish,
within subheading 0303.2.  In this Table, the species defining carp are the
same as for subheading 0301.93.00.  Item 19 refers.  The table also shows
the pre-2012 classification of these fish.
Table: Frozen fish of subheading 0303.2

|Post-2012    |Post-2012 Description         |Pre-2012     |
|Subheading   |                              |Subheading   |
|0303.2       |Tilapias (Oreochromis spp.),  |             |
|             |catfish (Pangasius spp.,      |             |
|             |Silurus spp., Clarias spp.,   |             |
|             |Ictalurus spp.), carp         |             |
|             |(Cyprinus carpio, Carassius   |             |
|             |carassius, Ctenopharyngodon   |             |
|             |idellus, Hypophthalmichthys   |             |
|             |spp., Cirrhinus spp.,         |             |
|             |Mylopharyngodon piceus), eels |             |
|             |(Anguilla spp.), Nile perch   |             |
|             |(Lates niloticus) and         |             |
|             |snakeheads (Channa spp.),     |             |
|             |excluding livers and roes:    |             |
|0303.23.00   |Tilapias (Oreochromis spp.)   |0303.79.00   |
|0303.24.00   |Catfish (Pangasius spp.,      |0303.79.00   |
|             |Silurus spp., Clarias spp.,   |             |
|             |Ictalurus spp.)               |             |
|0303.25.00   |Carp (Cyprinus carpio,        |0303.79.00   |
|             |Carassius carassius,          |             |
|             |Ctenopharyngodon idellus,     |             |
|             |Hypophthalmichthys spp.,      |             |
|             |Cirrhinus spp.,               |             |
|             |Mylopharyngodon piceus)       |             |
|0303.26.00   |Eels (Anguilla spp.)          |0303.76.00   |
|0303.29.00   |Other                         |0303.79.00   |

These amendments result from the FAO proposal to enhance the monitoring of
global food security.

Item 26 - Schedule 3 (after subheading 0303.33.00)

Item 26 creates a new subheading 0303.34.00 to apply to frozen turbots
(Psetta maxima).  These frozen fish transfer from subheading 0303.39.00.

This amendment results from the FAO proposal to enhance the monitoring of
global food security.

Apart from the amendments in item 26, the amendments in items 25, 27 and 28
do not affect the classification of frozen fish of subheading 0303.3 (flat
fish).

Item 27 - Schedule 3 (subheading 0303.45.00, the description of goods in
column 2)

Subheading 0303.45.00 applies to frozen Atlantic bluefin tunas, defined as
the species Thunnus thynnus, but excluding livers and roes.  Item 27
expands the scope of the subheading to include frozen Pacific bluefin
tunas, (Thunnus orientalis).  Frozen Pacific bluefin tunas transfer from
subheading 0303.49.00 (other frozen tunas).  This amendment matches the
amendment to subheading 0301.94.00 (live bluefin tunas).  Item 20 refers.

This amendment results from the FAO proposal to enhance the monitoring of
global food security.
Item 28 - Schedule 3 (subheadings 0303.5 to 0303.80.00)

Subheadings 0303.5 to 0303.80.00 apply to frozen fish of a range of
species, but not including fish fillets and fish meat.  The present
subheadings specify a number of species, including sardines, swordfish and
toothfish.  Subheading 0305.79.00 is a residual subheading that applies to
those species that are not specified elsewhere in one of the existing
subheadings.

Item 28 restructures the above subheadings and creates new subheadings for
a larger number of species.

Present subheading 0303.5 applies to frozen herrings and cod, excluding
livers and roes.  Item 28 amends the wording of the subheading to include
herrings, sardines, sardinella, brisling or sprats, mackerel, jack and
horse mackerel, cobia and swordfish, excluding livers and roes.

The following Table lists the new subheadings specifying frozen fish,
within subheading 0303.5.  It also shows the pre-2012 classification of
these fish.

Table: Frozen fish of subheading 0303.5

|Post-2012    |Post-2012 Description         |Pre-2012     |
|Subheading   |                              |Subheading   |
|0303.5       |Herrings (Clupea harengus,    |             |
|             |Clupea pallasii), sardines    |             |
|             |(Sardina pilchardus, Sardinops|             |
|             |spp.), sardinella (Sardinella |             |
|             |spp.), brisling or sprats     |             |
|             |(Sprattus sprattus), mackerel |             |
|             |(Scomber scombrus, Scomber    |             |
|             |australasicus, Scomber        |             |
|             |japonicus), jack and horse    |             |
|             |mackerel (Trachurus spp.),    |             |
|             |cobia (Rachycentron canadum)  |             |
|             |and swordfish (Xiphias        |             |
|             |gladius), excluding livers and|             |
|             |roes:                         |             |
|0303.51.00   |Herrings (Clupea harengus,    |0303.51.00   |
|             |Clupea pallasii)              |             |
|0303.53.00   |Sardines (Sardina pilchardus, |0303.71.00   |
|             |Sardinops spp.), sardinella   |             |
|             |(Sardinella spp.), brisling or|             |
|             |sprats (Sprattus sprattus)    |             |
|0303.54.00   |Mackerel (Scomber scombrus,   |0303.74.00   |
|             |Scomber australasicus, Scomber|             |
|             |japonicus)                    |             |
|0303.55.00   |Jack and horse mackerel       |0303.79.00   |
|             |(Trachurus spp.)              |             |
|0303.56.00   |Cobia (Rachycentron canadum)  |0303.79.00   |
|0303.57.00   |Swordfish (Xiphias gladius)   |0303.61.00   |
Present subheading 0303.6 applies to frozen swordfish and toothfish.

Item 28 amends the wording of the subheading to specify the following
families of fish:  Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae,
Melanonidae, Merlucciidae, Moridae and Muraenolepididae, excluding livers
and roes.

The following Table lists the new subheadings specifying frozen fish,
within subheading 0303.6.  It also shows the pre-2012 classification of
these fish.

Table: Frozen fish of subheading 0303.6

|Post-2012    |Post-2012 Description         |Pre-2012     |
|Subheading   |                              |Subheading   |
|0303.6       |Fish of the families          |             |
|             |Bregmacerotidae,              |             |
|             |Euclichthyidae, Gadidae,      |             |
|             |Macrouridae, Melanonidae,     |             |
|             |Merlucciidae, Moridae and     |             |
|             |Muraenolepididae, excluding   |             |
|             |livers and roes:              |             |
|0303.63.00   |Cod (Gadus morhua, Gadus ogac,|0303.52.00   |
|             |Gadus macrocephalus)          |             |
|0303.64.00   |Haddock (Melanogrammus        |0303.72.00   |
|             |aeglefinus)                   |             |
|0303.65.00   |Coalfish (Pollachius virens)  |0303.73.00   |
|0303.66.00   |Hake (Merluccius spp.,        |0303.78.00   |
|             |Urophycis spp.)               |             |
|0303.67.00   |Alaska pollack (Theragra      |0303.79.00   |
|             |chalcogramma)                 |             |
|0303.68.00   |Blue whitings (Micromesistius |0303.79.00   |
|             |poutassou, Micromesistius     |             |
|             |australis)                    |             |
|0303.69.00   |Other                         |0303.79.00   |

Item 28 creates a new subheading 0303.8 to specify the following frozen
fish: dogfish and other sharks, rays and skates, toothfish and seabass.

Subheading 0303.89.00 is a residual subheading for frozen fish that are not
specified in any other subheading of heading 0303.

Item 28 amends the description for subheading 0303.84.00 (frozen seabass)
to define seabass as Dicentrarchus spp., that is a number of species within
the genus Dicentrarchus.  Because this amendment will expand the definition
of seabass, there will be a transfer of certain frozen fish from subheading
0303.79.00 to subheading 0303.84.00.
The following Table lists the new subheadings specifying frozen fish,
within subheading 0303.8.  It also shows the pre-2012 classification of
these fish.

In this Table, new subheading 0303.81.00 refers to dogfish and other
sharks.  These fish are not defined in terms of families or species as
these are too numerous to include in the Harmonized System.

Table: Frozen fish of subheading 0303.8

|Post-2012    |Post-2012 Description         |Pre-2012     |
|Subheading   |                              |Subheading   |
|0303.8       |Other fish, excluding livers  |             |
|             |and roes:                     |             |
|0303.81.00   |Dogfish and other sharks      |0303.75.00   |
|0303.82.00   |Rays and skates (Rajidae)     |0303.79.00   |
|0303.83.00   |Toothfish (Dissostichus spp.) |0303.62.00   |
|0303.84.00   |Seabass (Dicentrarchus spp.)  |0303.77.00   |
|             |                              |0303.79.00   |
|0303.89.00   |Other                         |0303.79.00   |

Subheading 0303.90.00 applies to frozen livers and roes of the fish of
heading 0303.  These products transfer from subheading 0303.80.00.

These amendments result from the FAO proposal to enhance the monitoring of
global food security.

Item 29 - Schedule 3 (subheadings 0304.1 to 0304.29.00)

Heading 0304 applies to fresh, chilled or frozen fish fillets and other
fish meat (whether or not minced).

Item 29 restructures the subheadings of heading 0304 to separately identify
fish fillets and fish meat, fresh, chilled or frozen and to specify
additional fish species.

Item 29 also repeals subheadings 0304.1 (fresh or chilled fish fillets) and
0304.2 (frozen fish fillets) and incorporates those goods in new
subheadings of heading 0304.
Item 29 creates a new subheading 0304.3 to apply to fresh or chilled
fillets of the following fish: tilapias, catfish, carp, eels, Nile perch
and snakeheads.
The following Table lists the new subheadings specifying fresh or chilled
fish fillets, within subheading 0304.3.

In this Table, the species defining carp are the same as for subheading
0301.93.00. Item 19 refers.  It also shows the pre-2012 classification of
these fish fillets.

Table: Fresh and chilled fish fillets of subheading 0304.3

|Post-2012    |Post-2012 Description         |Pre-2012     |
|Subheading   |                              |Subheading   |
|0304.3       |Fresh or chilled fillets of   |             |
|             |tilapias (Oreochromis spp.),  |             |
|             |catfish (Pangasius spp.,      |             |
|             |Silurus spp., Clarias spp.,   |             |
|             |Ictalurus spp.), carp         |             |
|             |(Cyprinus carpio, Carassius   |             |
|             |carassius, Ctenopharyngodon   |             |
|             |idellus, Hypophthalmichthys   |             |
|             |spp., Cirrhinus spp.,         |             |
|             |Mylopharyngodon piceus), eels |             |
|             |(Anguilla spp.), Nile perch   |             |
|             |(Lates niloticus), snakeheads |             |
|             |(Channa spp.):                |             |
|0304.31.00   |Tilapias (Oreochromis spp.)   |0304.19.00   |
|0304.32.00   |Catfish (Pangasius spp.,      |0304.19.00   |
|             |Silurus spp., Clarias spp.,   |             |
|             |Ictalurus spp.)               |             |
|0304.33.00   |Nile perch (Lates niloticus)  |0304.19.00   |
|0304.39.00   |Other                         |0304.19.00   |

Item 29 creates a new subheading 0304.4 to apply to fresh or chilled fish
fillets other than the fish of subheading 0304.3.

The following Table lists the new subheadings specifying fresh or chilled
fish fillets, within subheading 0304.4.  It also shows the pre-2012
classification of these fish fillets.

Table: Fresh and chilled fish fillets of subheading 0304.4

|Post-2012    |Post-2012 Description         |Pre-2012     |
|Subheading   |                              |Subheading   |
|0304.4       |Fresh or chilled fillets of   |             |
|             |other fish:                   |             |
|0304.41.00   |Pacific salmon (Oncorhynchus  |0304.19.00   |
|             |nerka, Oncorhynchus gorbuscha,|             |
|             |Oncorhynchus keta,            |             |
|             |Oncorhynchus tschawytscha,    |             |
|             |Oncorhynchus kisutch,         |             |
|             |Oncorhynchus masou and        |             |
|             |Oncorhynchus rhodurus),       |             |
|             |Atlantic salmon (Salmo salar) |             |
|             |and Danube salmon (Hucho      |             |
|             |hucho):                       |             |
Table: Fresh and chilled fish fillets of subheading 0304.4 cont

|Post-2012    |Post-2012 Description         |Pre-2012     |
|Subheading   |                              |Subheading   |
|0304.42.00   |Trout (Salmo trutta,          |0304.19.00   |
|             |Oncorhynchus mykiss,          |             |
|             |Oncorhynchus clarki,          |             |
|             |Oncorhynchus aguabonita,      |             |
|             |Oncorhynchus gilae,           |             |
|             |Oncorhynchus apache and       |             |
|             |Oncorhynchus chrysogaster)    |             |
|0304.43.00   |Flat fish (Pleuronectidae,    |0304.19.00   |
|             |Bothidae, Cynoglossidae,      |             |
|             |Soleidae, Scophthalmidae and  |             |
|             |Citharidae)                   |             |
|0304.44.00   |Fish of the families          |0304.19.00   |
|             |Bregmacerotidae,              |             |
|             |Euclichthyidae, Gadidae,      |             |
|             |Macrouridae, Melanonidae,     |             |
|             |Moridae and Muraenolepididae  |             |
|0304.45.00   |Swordfish (Xiphias gladius)   |0304.11.00   |
|0304.46.00   |Toothfish (Dissostichus spp.) |0304.12.00   |
|0304.49.00   |Other                         |0304.19.00   |

Item 29 creates a new subheading 0304.5 to apply to other fresh or chilled
fish meat.

The following Table lists the new subheadings specifying fresh or chilled
fish meat
within subheading 0304.5.  It also shows the pre-2012 classification of
this fish meat.

Table: Fresh or chilled fish meat of subheading 0304.5

|Post-2012    |Post-2012 Description         |Pre-2012     |
|Subheading   |                              |Subheading   |
|0304.5       |Other, fresh or chilled:      |             |
|0304.51.00   |Tilapias (Oreochromis spp.),  |0304.19.00   |
|             |catfish (Pangasius spp.,      |             |
|             |Silurus spp., Clarias spp.,   |             |
|             |Ictalurus spp.), carp         |             |
|             |(Cyprinus carpio, Carassius   |             |
|             |carassius, Ctenopharyngodon   |             |
|             |idellus, Hypophthalmichthys   |             |
|             |spp., Cirrhinus spp.,         |             |
|             |Mylopharyngodon piceus), eels |             |
|             |(Anguilla spp.), Nile perch   |             |
|             |(Lates niloticus), snakeheads |             |
|             |(Channa spp:                  |             |
|0304.52.00   |Salmonidae                    |0304.19.00   |
|0304.53.00   |Fish of the families          |0304.19.00   |
|             |Bregmacerotidae,              |             |
|             |Euclichthyidae, Gadidae,      |             |
|             |Macrouridae, Melanonidae,     |             |
|             |Merlucciidae, Moridae and     |             |
|             |Muraenolepididae              |             |
|0304.54.00   |Swordfish (Xiphias gladius)   |0304.11.00   |
|0304.55.00   |Toothfish (Dissostichus spp.) |0304.12.00   |
|0304.59.00   |Other                         |0304.19.00   |
Item 29 creates a new subheading 0304.6 to apply to frozen fillets of the
following fish: tilapias, catfish, carp, eels, Nile perch and snakeheads.

The following Table lists the new subheadings specifying frozen fish
fillets, within subheading 0304.6.  It also shows the pre-2012
classification of these fish fillets.

Table: Frozen fish fillets of subheading 0304.6

|Post-2012    |Post-2012 Description         |Pre-2012     |
|Subheading   |                              |Subheading   |
|0304.6       |Frozen fillets of tilapias    |0304.29.00   |
|             |(Oreochromis spp.), catfish   |             |
|             |(Pangasius spp., Silurus spp.,|             |
|             |Clarias spp., Ictalurus spp.),|             |
|             |carp (Cyprinus carpio,        |             |
|             |Carassius carassius,          |             |
|             |Ctenopharyngodon idellus,     |             |
|             |Hypophthalmichthys spp.,      |             |
|             |Cirrhinus spp.,               |             |
|             |Mylopharyngodon piceus), eels |             |
|             |(Anguilla spp.), Nile perch   |             |
|             |(Lates niloticus), snakeheads |             |
|             |(Channa spp.):                |             |
|0304.61.00   |Tilapias (Oreochromis spp.)   |0304.29.00   |
|0304.62.00   |Catfish (Pangasius spp.,      |0304.29.00   |
|             |Silurus spp., Clarias spp.,   |             |
|             |Ictalurus spp.)               |             |
|0304.63.00   |Nile perch (Lates niloticus)  |0304.29.00   |
|0304.69.00   |Other                         |0304.29.00   |

Item 29 creates a new subheading 0304.7 to apply to frozen fillets of the
following families of fish: Bregmacerotidae, Euclichthyidae, Gadidae,
Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae.

The following Table lists the new subheadings specifying frozen fish
fillets, within subheading 0304.7.  It also shows the pre-2012
classification of these fish fillets.

Table: Frozen fish fillets of subheading 0304.7

|Post-2012    |Post-2012 Description         |Pre-2012     |
|Subheading   |                              |Subheading   |
|0304.7       |Frozen fillets of fish of the |             |
|             |families Bregmacerotidae,     |             |
|             |Euclichthyidae, Gadidae,      |             |
|             |Macrouridae, Melanonidae,     |             |
|             |Merlucciidae, Moridae and     |             |
|             |Muraenolepididae:             |             |
|0304.71.00   |Cod (Gadus morhua, Gadus ogac,|0304.29.00   |
|             |Gadus macrocephalus)          |             |
|0304.72.00   |Haddock (Melanogrammus        |0304.29.00   |
|             |aeglefinus)                   |             |
|0304.73.00   |Coalfish (Pollachius virens)  |0304.29.00   |
|0304.74.00   |Hake (Merluccius spp.,        |0304.29.00   |
|             |Urophycis spp.)               |             |
|0304.75.00   |Alaska pollack (Theragra      |0304.29.00   |
|             |chalcogramma)                 |             |
|0304.79.00   |Other                         |0304.29.00   |
Item 29 creates a new subheading 0304.8 to apply to frozen fillets of other
species of fish.  It also shows the pre-2012 classification of these fish.

The following Table lists the new subheadings specifying frozen fish
fillets, within subheading 0304.8.

Table: Frozen fish fillets of subheading 0304.8

|Post-2012    |Post-2012 Description         |Pre-2012     |
|Subheading   |                              |Subheading   |
|0304.8       |Frozen fillets of other fish: |             |
|0304.81.00   |Pacific salmon (Oncorhynchus  |0304.29.00   |
|             |nerka, Oncorhynchus gorbuscha,|             |
|             |Oncorhynchus keta,            |             |
|             |Oncorhynchus tschawytscha,    |             |
|             |Oncorhynchus kisutch,         |             |
|             |Oncorhynchus masou and        |             |
|             |Oncorhynchus rhodurus),       |             |
|             |Atlantic salmon (Salmo salar) |             |
|             |and Danube salmon (Hucho      |             |
|             |hucho)                        |             |
|0304.82.00   |Trout (Salmo trutta,          |0304.29.00   |
|             |Oncorhynchus mykiss,          |             |
|             |Oncorhynchus clarki,          |             |
|             |Oncorhynchus aguabonita,      |             |
|             |Oncorhynchus gilae,           |             |
|             |Oncorhynchus apache and       |             |
|             |Oncorhynchus chrysogaster)    |             |
|0304.83.00   |Flat fish (Pleuronectidae,    |0304.29.00   |
|             |Bothidae, Cynoglossidae,      |             |
|             |Soleidae, Scophthalmidae and  |             |
|             |Citharidae)                   |             |
|0304.84.00   |Swordfish (Xiphias gladius)   |0304.21.00   |
|0304.85.00   |Toothfish (Dissostichus spp.) |0304.22.00   |
|0304.86.00   |Herrings (Clupea harengus,    |0304.29.00   |
|             |Clupea pallasii)              |             |
|0304.87.00   |Tunas (of the genus Thunnus), |0304.29.00   |
|             |skipjack or stripe-bellied    |             |
|             |bonito (Euthynnus (Katsuwonus)|             |
|             |pelamis)                      |             |
|0304.89.00   |Other                         |0304.29.00   |

These amendments result from the FAO proposal to enhance the monitoring of
global food security.

Item 30 - Schedule 3 (subheading 0304.9, the description of goods in column
2)

Subheading 0304.9 applies to frozen fish meat, whether or not minced.

Item 30 amends the text of the subheading to clarify that it applies to
frozen goods of heading 0304, not previously specified: that is frozen fish
meat, whether or not minced.

Item 31 - Schedule 3 (after subheading 0304.92.00)

This item creates new subheadings 0304.93.00, 0304.94.00 and 0304.95.00 to
apply to frozen fish meat of certain species of fish, as set out in the
following Table.

The Table lists the new subheadings specifying frozen fish fillets, within
subheading 0304.9.  It also shows the pre-2012 classification of these fish
meats.

Table: Frozen fish meat of subheading 0304.9

|Post-2012    |Post-2012 Description         |Pre-2012     |
|Subheading   |                              |Subheading   |
|0304.9       |Other, frozen (fish meat):    |             |
|0304.93.00   |Tilapias (Oreochromis spp.),  |0304.99.00   |
|             |catfish (Pangasius spp.,      |             |
|             |Silurus spp., Clarias spp.,   |             |
|             |Ictalurus spp.), carp         |             |
|             |(Cyprinus carpio, Carassius   |             |
|             |carassius, Ctenopharyngodon   |             |
|             |idellus, Hypophthalmichthys   |             |
|             |spp., Cirrhinus spp.,         |             |
|             |Mylopharyngodon piceus), eels |             |
|             |(Anguilla spp.), Nile perch   |             |
|             |(Lates niloticus) and         |             |
|             |snakeheads (Channa spp.)      |             |
|0304.94.00   |Alaska pollack (Theragra      |0304.99.00   |
|             |chalcogramma)                 |             |
|0304.95.00   |Fish of the families          |0304.99.00   |
|             |Bregmacerotidae,              |             |
|             |Euclichthyidae, Gadidae,      |             |
|             |Macrouridae, Melanonidae,     |             |
|             |Merlucciidae, Moridae and     |             |
|             |Muraenolepididae, other than  |             |
|             |Alaska pollack (Theragra      |             |
|             |chalcogramma)                 |             |
|0304.99.00   |Other                         |0304.99.00   |

These amendments result from the FAO proposal to enhance the monitoring of
global food security.

Item 32 - Schedule 3 (subheading 0305.30.00)

Heading 0305 applies to dried, salted or in brine, and smoked fish.
Subheading 0305.30.00 applies to dried, salted or in brine, fish fillets,
but not smoked.



Item 32 splits this subheading to separately identify these fish fillets
when derived from the fish set out in the following Table.

The following Table also shows the pre-2012 classification of these fish
products.

Table: Fish fillets, dried, salted or in brine, but not smoked of fish
fillets subheading 0305.3

|Post-2012    |Post-2012 Description         |Pre-2012     |
|Subheading   |                              |Subheading   |
|0305.3       |Fish fillets, dried, salted or|             |
|             |in brine, but not smoked:     |             |
|0305.31.00   |Tilapias (Oreochromis spp.),  |0305.30.00   |
|             |catfish (Pangasius spp.,      |             |
|             |Silurus spp., Clarias spp.,   |             |
|             |Ictalurus spp.), carp         |             |
|             |(Cyprinus carpio, Carassius   |             |
|             |carassius, Ctenopharyngodon   |             |
|             |idellus, Hypophthalmichthys   |             |
|             |spp., Cirrhinus spp.,         |             |
|             |Mylopharyngodon piceus), eels |             |
|             |(Anguilla spp.), Nile perch   |             |
|             |(Lates niloticus) and         |             |
|             |snakeheads (Channa spp.)      |             |
|0305.32.00   |Fish of the families          |0305.30.00   |
|             |Bregmacerotidae,              |             |
|             |Euclichthyidae, Gadidae,      |             |
|             |Macrouridae, Melanonidae,     |             |
|             |Merlucciidae, Moridae and     |             |
|             |Muraenolepididae              |             |
|0305.39.00   |Other                         |0305.30.00   |

These amendments result from the FAO proposal to enhance the monitoring of
global food security.

Item 33 - Schedule 3 (subheading 0305.4, the description of goods in column
2)

Subheading 0305.4 applies to smoked fish, including smoked fish fillets.

Item 33 amends the text of subheading 0305.4 to add the words "other than
edible fish offal".  Livers are separately specified in the Customs Tariff
Act, in subheading 0305.20.00.  Other edible fish offal, including fish
heads and tails, is currently classified as part of the fish it derives
from (i.e. in the same subheading as the fish).

The amendment to the text of subheading 0305.4 excludes fish offal from
this subheading and consequently from subheadings 0304.41.00, 0305.42.00
and 0305.49.00.  Fish offal transfers to new subheadings 0305.72.00 for
heads and tails and 0305.79.00 for other fish offal.

In the case of shark fins, the transfer is from subheading 0305.49.00
(other smoked fish) to subheading 0305.71.00.

These amendments result from the FAO proposal to enhance the monitoring of
global food security.


Item 34 - Schedule 3 (after subheading 0305.42.00)

Subheading 0305.4 specifies smoked fish including smoked fish fillets.

Item 34 creates new subheadings 0305.43.00 and 0305.44.00 to specify smoked
trout and other smoked fish as set out in the following Table.  It also
shows the pre-2012 classification of these smoked fish.

Table: Smoked fish and fillets of subheading 0305.4

|Post-2012    |Post-2012 Description         |Pre-2012     |
|Subheading   |                              |Subheading   |
|0305.4       |Smoked fish, including        |             |
|             |fillets, other than edible    |             |
|             |fish offal:                   |             |
|0305.43.00   |Trout (Salmo trutta,          |0305.49.00   |
|             |Oncorhynchus mykiss,          |             |
|             |Oncorhynchus clarki,          |             |
|             |Oncorhynchus aguabonita,      |             |
|             |Oncorhynchus gilae,           |             |
|             |Oncorhynchus apache and       |             |
|             |Oncorhynchus chrysogaster)    |             |
|0305.44.00   |Tilapias (Oreochromis spp.),  |0305.49.00   |
|             |catfish (Pangasius spp.,      |             |
|             |Silurus spp., Clarias spp.,   |             |
|             |Ictalurus spp.), carp         |             |
|             |(Cyprinus carpio, Carassius   |             |
|             |carassius, Ctenopharyngodon   |             |
|             |idellus, Hypophthalmichthys   |             |
|             |spp., Cirrhinus spp.,         |             |
|             |Mylopharyngodon piceus), eels |             |
|             |(Anguilla spp.), Nile perch   |             |
|             |(Lates niloticus) and         |             |
|             |snakeheads (Channa spp.)      |             |
|0305.49.00   |Other                         |0305.49.00   |

These amendments result from the FAO proposal to enhance the monitoring of
global food security.

Item 35 - Schedule 3 (subheading 0305.5, the description of goods in column
2)

Subheading 0305.5 applies to dried fish, whether or not salted, but not
smoked.

Item 35 amends the text of subheading 0305.5 to add the words "other than
edible fish offal".

The amendment to the text of subheading 0305.5 excludes fish offal from
this subheading and consequently from subheadings 0305.51.00 and
0305.59.00.  This fish offal transfers to new subheadings 0305.72.00 for
heads and tails and 0305.79.00 for other fish offal.

In the case of shark fins, the transfer is from subheading 0305.59.00
(other dried fish) to subheading 0305.71.00.

This amendment results from the FAO proposal to enhance the monitoring of
global food security.
Item 36 - Schedule 3 (subheading 0305.6, the description of goods in column
2)

Subheading 0305.6 applies to salted fish or fish in brine, but not dried or
smoked.

Item 36 amends the text of subheading 0305.6 to add the words "other than
edible fish offal".  Refer to comments under item 33.  The amendment to the
text of subheading 0305.6 excludes fish offal from this subheading and
consequently from subheadings 0305.61.00, 0305.62.00, 0305.63.00 and
0305.69.00.

This fish offal transfers to new subheadings 0305.72.00 for heads and tails
and 0305.79.00 for other fish offal.

In the case of shark fins, the transfer is from subheading 0305.69.00
(other salted fish) to subheading 0305.71.00.

This amendment results from the FAO proposal to enhance the monitoring of
global food security.

Item 37 - Schedule 3 (after subheading 0305.63.00)

This item creates a new subheading 0305.64.00 to apply to salted fish of
tilapias, catfish, carp, eels, Nile perch and snakeheads, as set out in the
following Table.  The Table also shows the pre-2012 classification of these
fish.

Table: Salted fish of subheading 0305.6

|Post-2012    |Post-2012 Description         |Pre-2012     |
|Subheading   |                              |Subheading   |
|0305.6       |Fish, salted but not dried or |             |
|             |smoked and fish in brine,     |             |
|             |other than edible fish offal: |             |
|0305.64.00   |Tilapias (Oreochromis spp.),  |0305.69.00   |
|             |catfish (Pangasius spp.,      |             |
|             |Silurus spp., Clarias spp.,   |             |
|             |Ictalurus spp.), carp         |             |
|             |(Cyprinus carpio, Carassius   |             |
|             |carassius, Ctenopharyngodon   |             |
|             |idellus, Hypophthalmichthys   |             |
|             |spp., Cirrhinus spp.,         |             |
|             |Mylopharyngodon piceus), eels |             |
|             |(Anguilla spp.), Nile perch   |             |
|             |(Lates niloticus) and         |             |
|             |snakeheads (Channa spp.)      |             |
|0305.69.00   |Other                         |0305.69.00   |

This amendment results from the FAO proposal to enhance the monitoring of
global food security.

Item 38 - Schedule 3 (at the end of heading 0305)

This item creates a new subheading 0305.7 to apply to fish fins, tails,
maws and other edible fish offal.  As a subheading within heading 0305,
these goods are dried, salted or in brine, or smoked.

Within subheading 0305.7, item 38 creates a number of new subheadings.

The following Table lists the new subheadings and also shows the pre-2012
classification of this fish offal.

Table: Preserved fish offal of 0305.7

|Post-2012    |Post-2012 Description         |Pre-2012     |
|Subheading   |                              |Subheading   |
|0305.7       |Fish fins, heads, tails, maws |             |
|             |and other edible fish offal:  |             |
|0305.71.00   |Shark fins                    |0305.49.00   |
|             |                              |0305.59.00   |
|             |                              |0305.69.00   |
|0305.72.00   |Fish heads, tails and maws    |0305.41.00   |
|             |                              |0305.42.00   |
|             |                              |0305.49.00   |
|             |                              |0305.51.00   |
|             |                              |0305.59.00   |
|             |                              |0305.61.00   |
|             |                              |0305.62.00   |
|             |                              |0305.63.00   |
|             |                              |0305.69.00   |
|             |                              |0511.91.00   |
|0305.79.00   |Other                         |0305.41.00   |
|             |                              |0305.42.00   |
|             |                              |0305.49.00   |
|             |                              |0305.51.00   |
|             |                              |0305.59.00   |
|             |                              |0305.61.00   |
|             |                              |0305.62.00   |
|             |                              |0305.63.00   |
|             |                              |0305.69.00   |

Subheading 0305.72.00 applies to fish heads, tails and maws.  Fish maws are
fish swim bladders that are classified in subheading 0511.91.00 (products
of fish or crustaceans not elsewhere classified).  As a consequence of the
creation of new subheading 0305.72.00, these fish products transfer from
subheading 0511.91.00.

These amendments result from the FAO proposal to enhance the monitoring of
global food security.

Item 39 - Schedule 3 (heading 0306, the description of goods in column 2)

Heading 0306 applies to crustaceans, live, fresh, chilled, frozen, dried,
salted or in brine, whether or not in shell.  The heading also includes
crustaceans cooked by steaming or by boiling in water.
Item 39 amends the text of the heading to include smoked crustaceans.  This
applies to smoked crustaceans, whether in shell or not, and whether or not
cooked before or during the smoking process.

This amendment results from the FAO proposal to enhance the monitoring of
global food security.

Amendments to subheading 0306.1 (frozen crustaceans)

Smoked crustaceans are classified in heading 1605 (prepared or preserved
crustaceans, molluscs and other aquatic invertebrates) of the Customs
Tariff Act.

The amendment to heading 0306 aligns this heading with other headings in
Chapter 3 that apply to smoked fish.  As a consequence of this change,
there is a transfer of smoked crustaceans from relevant subheadings of
heading 1605 to heading 0306 including subheadings 0306.1 (frozen
crustaceans) and subheading 0306.2 (other crustaceans).

In brief the following transfers occur:

    Smoked crabs transfer from subheading 1605.10.00 to subheadings
    0306.14.00 and 0306.24.00.


    Smoked shrimps and prawns transfer from subheading 1605.20.00 to (new)
    subheadings 0306.16.00 (cold-water shrimps and prawns, frozen),
    0306.17.00 (other shrimps and prawns, frozen), 0306.26.00 (cold-water
    shrimps and prawns, not frozen) and 0306.27.00 (other shrimps and
    prawns, not frozen).


    Smoked lobster transfers from subheading 1605.30.00 to subheadings
    0306.12.00 and 0306.22.00.


    Other smoked crustaceans transfer from subheading 1605.40.00 to
    subheadings 0306.11.00, 0306.15.00, 0306.19.00, 0306.21.00, 0306.25.00
    and 0306.29.00.

These amendments result from the FAO proposal to enhance the monitoring of
global food security.

Item 40 - Schedule 3 (subheading 0306.13.00)

Subheading 0306.1 applies to the frozen products of heading 0306:
subheading 0306.13.00 applies to frozen shrimps and prawns.

Item 40 repeals the subheading.  Frozen shrimps and prawns transfer to new
subheadings 0306.16.00 (cold-water shrimps and prawns, frozen) and
0306.17.00 (other shrimps and prawns, frozen).  Item 41 refers.

This amendment results from the FAO proposal to enhance the monitoring of
global food security.
Item 41 - Schedule 3 (after subheading 0306.14.00)

This item creates new subheadings 0306.15.00, 0306.16.00 and 0306.17.00 to
apply to frozen lobsters and shrimps and prawns.

The Table below lists existing subheadings 0306.11.00, 0306.12.00 and
0306.14.00, which are not affected by these changes.  The pre-2012
classification of these crustaceans is listed where it has changed.

Table: Frozen crustaceans of subheading 0306.1

|Post-2012    |Post-2012 Description         |Pre-2012     |
|Subheading   |                              |Subheading   |
|0306.1       |Frozen:                       |             |
|0306.11.00   |Rock lobster and other sea    |             |
|             |crawfish (Palinurus spp.,     |             |
|             |Panulirus spp., Jasus spp.)   |             |
|0306.12.00   |Lobsters (Homarus spp.        |             |
|0306.14.00   |Crabs                         |             |
|0306.15.00   |Norway lobsters (Nephrops     |0306.19.00   |
|             |norvegicus)                   |             |
|0306.16.00   |Cold-water shrimps and prawns |0306.13.00   |
|             |(Pandalus spp., Crangon       |             |
|             |crangon)                      |             |
|0306.17.00   |Other shrimps and prawns      |0306.13.00   |
|0306.19.00   |Other crustaceans             |             |

This amendment results from the FAO proposal to enhance the monitoring of
global food security.

Amendments to subheading 0306.2 (live, fresh, preserved etc, but not
frozen, crustaceans)

As noted, item 39 amends the text of heading 0306 to include smoked
crustaceans.  This applies to smoked crustaceans, whether in shell or not,
and whether or not cooked or preserved.

Smoked crustaceans are classified in heading 1605 (prepared or preserved
crustaceans, molluscs and other aquatic invertebrates) of the Customs
Tariff Act.

The amendment to heading 0306 therefore results in a transfer of smoked
crustaceans from relevant subheadings of heading 1605 to heading 0306,
including subheading 0306.2 (crustaceans live, fresh, dried salted or in
brine, but not frozen).  Refer to comments under item 39 for details of
transfers of smoked goods to subheading 0306.2, as a result of this change.

This amendment results from the FAO proposal to enhance the monitoring of
global food security.
Item 42 - Schedule 3 (subheading 0306.23.00)

Subheading 0306.23.00 applies to live, fresh, preserved etc, but not
frozen, shrimps and prawns.

Item 42 repeals the subheading.  These shrimps and prawns transfer to new
subheadings 0306.26.00 and 0306.27.00.  Item 43 refers.

This amendment results from the FAO proposal to enhance the monitoring of
global food security.

Item 43 - Schedule 3 (after subheading 0306.24.00)

This item creates new subheadings 0306.25.00, 0306.26.00 and 0306.27.00 to
apply to live, fresh, preserved, but not frozen, crustaceans.  The Table
also shows the pre-2012 classification of these crustaceans.

Table: Live, fresh, preserved, but not frozen, crustaceans of subheading
0306.2

|Post-2012    |Post-2012 Description         |Pre-2012     |
|Subheading   |                              |Subheading   |
|0306.2       |Not frozen:                   |             |
|0306.21.00   |Rock lobster and other sea    |0306.21.00   |
|             |crawfish (Palinurus spp.,     |             |
|             |Panulirus spp., Jasus spp.)   |             |
|0306.22.00   |Lobsters (Homarus spp.)       |0306.22.00   |
|0306.24.00   |Crabs                         |0306.24.00   |
|0306.25.00   |Norway lobsters (Nephrops     |0306.29.00   |
|             |norvegicus)                   |             |
|0306.26.00   |Cold-water shrimps and prawns |0306.23.00   |
|             |(Pandalus spp., Crangon       |             |
|             |crangon)                      |             |
|0306.27.00   |Other shrimps and prawns      |0306.23.00   |
|0306.29.00   |Other crustaceans             |0306.29.00   |

This amendment results from the FAO proposal to enhance the monitoring of
global food security.

Item 44 - Schedule 3 (heading 0307, the description of goods in column 2)

Heading 0307 applies to live, fresh, chilled, frozen, dried, salted or in
brine, molluscs and aquatic invertebrates, other than the crustaceans of
heading 0306, whether or not in shell.

Item 44 amends the text of the heading to remove references to aquatic
invertebrates.

Item 47 (see below) creates a new heading 0308 for aquatic invertebrates,
as consequence, there is a transfer of live, fresh, chilled, frozen, dried,
salted or in brine, aquatic invertebrates to the subheadings of the new
heading 0308.

Item 44 also amends the text of heading 0307 to include smoked molluscs.
This applies to smoked molluscs, whether in shell or not, and whether or
not cooked before or during the smoking process.

Smoked molluscs are classified in heading 1605 (prepared or preserved
crustaceans, molluscs and other aquatic invertebrates) of the Customs
Tariff Act.

The amendment to heading 0306 therefore results in a transfer of smoked
molluscs from relevant subheadings of heading 1605 to heading 0307.

In brief, smoked molluscs transfer from subheading 1605.90.00 to the
following subheadings of heading 0307: 0307.19.00 (oysters); 0307.29.00
(scallops); 0307.39.00 (mussels); 0307.49.00 (cuttle fish); 0307.59.00
(octopus); 0307.60.00 (snails); 0307.79.00 (clams, cockles and arkshells);
0307.89.00 (abalone) and 0307.99.00 (other molluscs).  A number of these
subheadings are new subheadings created in items 45 and 46.

These amendments result from the FAO proposal to enhance the monitoring of
global food security.


Item 45 - Schedule 3 (subheading 0307.10.00)


This item splits subheading 0307.10.00 (oysters) to separately identify
live, fresh or chilled oysters (0307.11.00) and dried, salted, smoked etc
oysters (0307.19.00).

This amendment results from the FAO proposal to enhance the monitoring of
global food security.


Item 46 - Schedule 3 (subheadings 0307.9 to 0307.99.00)


This item creates a new subheading 0307.7 to separately identify live,
fresh, chilled, frozen, dried, salted or in brine, clams, cockles and
arkshells.

The following Table lists the new subheadings specifying the above molluscs
and their products.  It also shows the pre-2012 classification of these
molluscs.

Table: Live, fresh, chilled, frozen, dried, salted or in brine, clams,
cockles and arkshells of subheading 0307.7

|Post-2012    |Post-2012 Description         |Pre 2012     |
|Subheading   |                              |Subheading   |
|0307.7       |Clams, cockles and arkshells  |             |
|             |(families Arcidae, Arcticidae,|             |
|             |Cardiidae, Donacidae,         |             |
|             |Hiatellidae, Mactridae,       |             |
|             |Mesodesmatidae, Myidae,       |             |
|             |Semelidae, Solecurtidae,      |             |
|             |Solenidae, Tridacnidae and    |             |
|             |Veneridae):                   |             |
|0307.71.00   |Live, fresh or chilled        |0307.91.00   |
|0307.79.00   |Other                         |0307.99.00   |
Item 46 also creates a new subheading 0307.8 to separately identify live,
fresh, chilled, frozen, dried, salted or in brine, abalone.

The Table below lists the new subheadings specifying the above abalone and
their products.  It also shows the pre-2012 classification of this abalone.

Table: Live, fresh, chilled, frozen, dried, salted or in brine, abalone of
subheading 0307.8

|Post-2012    |Post-2012 Description         |Pre-2012     |
|Subheading   |                              |Subheading   |
|0307.8       |Abalone (Haliotis spp.):      |             |
|0307.81.00   |Live, fresh or chilled        |0307.91.00   |
|0307.89.00   |Other                         |0307.99.00   |

Item 46 also amends the text of subheading 0307.9 to remove references to
aquatic invertebrates, consistent with the amendment of heading 0307 by
item 44.

These amendments result from the FAO proposal to enhance the monitoring of
global food security.


Item 47 - Schedule 3 (at the end of Chapter 3)


This item creates a new heading 0308 to apply to live, fresh, chilled,
frozen, dried, salted or in brine, and smoked aquatic invertebrates, other
than crustaceans and molluscs.

The heading also includes flours, meals and pellets of these aquatic
invertebrates that are fit for human consumption.

Aquatic invertebrates, when smoked, are classified in heading 1605
(prepared or preserved crustaceans, molluscs and other aquatic
invertebrates) of the Customs Tariff Act.  The inclusion of smoked aquatic
invertebrates in heading 0308 therefore results in a transfer of these
goods from heading 1605.

In brief, smoked aquatic invertebrates transfer from subheading 1605.90.00
to the following subheadings of heading 0308: 0308.19.00 (sea cucumbers);
0308.29.00 (sea urchins); 0308.30.00 (jellyfish); and 0308.90.00 (other
aquatic invertebrates).

Item 47 also creates new subheadings to separately identify live, fresh,
chilled, frozen, dried, salted or in brine, or smoked, sea cucumbers
(0308.1); sea urchins (0308.2); and jellyfish (0308.30.00).
The following Table lists the new subheadings specifying the above aquatic
invertebrates and their products.  The Table also shows the pre-2012
classification of aquatic invertebrates.

Table: Live, fresh, chilled, frozen, dried, salted or in brine, aquatic
invertebrates of subheadings 0308.1, 0308.2, 0308.30.00 and 0308.90.00

|Post-2012    |Post-2012 Description         |Pre-2012     |
|Subheading   |                              |Subheading   |
|0308.1       |Sea cucumbers (Stichopus      |             |
|             |japonicus, Holothurioidea)    |             |
|0308.11.00   |Live, fresh or chilled        |0307.91.00   |
|0308.19.00   |Other                         |0307.99.00   |
|0308.2       |Sea urchins                   |             |
|             |(Strongylocentrotus spp.,     |             |
|             |Paracentrotus lividus,        |             |
|             |Loxechinus albus, Echichinus  |             |
|             |esculentus):                  |             |
|0308.21.00   |Live, fresh or chilled        |0307.91.00   |
|0308.29.00   |Other                         |0307.99.00   |
|0308.30.00   |Jellyfish (Rhopilema spp.)    |0307.91.00   |
|             |                              |0307.99.00   |
|0308.90.00   |Other                         |0307.91.00   |
|             |                              |0307.99.00   |

These amendments result from the FAO proposal to enhance the monitoring of
global food security.

Amendments to Chapter 4 (Dairy produce; birds' eggs; natural honey; edible
products of animal origin, not elsewhere specified or included)

Item 48 - Schedule 3 (subheading 0401.30.00)

Heading 0401 applies to milk and cream, not concentrated nor containing
added sugar or other sweetening matter.  Subheading 0401.30.00 applies to
these milk products of a fat content by weight exceeding 6%.

Item 44 repeals subheading 0401.30.00 and creates two new subheadings
0401.40.00 (of a fat content, by weight, exceeding 6% but not exceeding
10%) and 0401.50.00 (of a fat content, by weight, exceeding 10%).

This amendment results from the FAO proposal to enhance the monitoring of
global food security.
Item 49 - Schedule 3 (heading 0407.00.00)

Heading 0407.00.00 applies to birds' eggs, in shell, fresh, preserved or
cooked.  Item 49 repeals the heading in order to create a number of new
subheadings to specify eggs, as follows:

    Subheading 0407.1 applies to fertilised eggs for incubation and is
    further split to specify eggs of domestic chickens (Gallus domesticus)
    (0407.11.00) and of other birds (0407.19.00);


    Subheading 0407.2 applies to other fresh eggs and is further split to
    specify eggs of domestic chickens (Gallus domesticus) (0407.21.00) and
    of other birds (0407.29.00); and


    Other eggs, preserved or cooked are classified to subheading
    0407.90.00.

These amendments result from the FAO proposal to enhance the monitoring of
global food security.


Amendments to Chapter 6 (Live trees and other plants; bulbs, roots and the
like; cut flowers and ornamental foliage)





Item 50 - Schedule 3 (after subheading 0603.14.00)


This item creates a new subheading 0603.15.00 to separately identify fresh
lilies (Lilium spp.).  These flowers transfer from subheading 0603.19.00.

Item 51 - Schedule 3 (subheadings 0604.10.00 to 0604.99.00)

This item restructures the subheadings of heading 0604.  This heading
applies to parts of plants without flowers, grasses and mosses, of a kind
used for ornamental purposes, that may be fresh, dried, dyed or bleached
etc.

The item repeals subheading 0604.10.00 (mosses and lichens).  These goods
transfer to new subheadings 0604.20.00 and 0604.90.00.

Item 51 creates two new subheadings, 0604.20.00 (for fresh goods, that
transfer from subheading 0604.91.00) and 0604.90.00 (for other goods, that
transfer from subheading 0604.99.00).




Amendments to Chapter 7 (Edible vegetables and certain roots and tubers)



Item 52 - Schedule 3 (subheading 0709.00.00)


This item splits subheading 0709.90.00 (other fresh or chilled vegetables)
to separately identify fresh or chilled globe artichokes (0709.91.00),
olives (0709.92.00), pumpkins, squash and gourds (0709.93.00) and other
(fresh or chilled vegetables) (0709.99.00).

These amendments result from the FAO proposal to enhance the monitoring of
global food security.
Item 53 - Schedule 3 (after subheading 0713.33.00)


Heading 0713 applies to dried leguminous vegetables.

Item 53 creates new subheadings 0713.34.00 and 0713.35.00 to separately
identify dried bambara beans (Vigna subterranea or Voandzeia subterranea)
and dried cow peas (Vigna unguiculata), respectively.  These goods transfer
from subheading 0713.39.00 (other dried leguminous vegetables).

These amendments result from the FAO proposal to enhance the monitoring of
global food security.

Item 54 - Schedule 3 (after subheading 0713.50.00)

This item creates a new subheading 0713.60.00 to separately identify dried
pigeon peas (Cajanus cajan).  These goods transfer from subheading
0713.90.00 (other dried leguminous vegetables).

This amendment results from the FAO proposal to enhance the monitoring of
global food security.


Item 55 - Schedule 3 (after subheading 0714.20.90)


Heading 0714 applies to various roots and tubers with a high starch or
inulin content, for example, sweet potatoes, fresh, chilled frozen or
dried.

Item 55 creates new subheadings 0714.30, 0714.40 and 0714.50 to separately
identify yams (Dioscorea spp.), taro (Colocasia spp.) and yautia
(Xanthosoma spp.), respectively.

Within each of these subheadings, the item creates new subheadings
0714.30.10, 0714.40.10 and 0714.50.10 for frozen goods that transfer from
subheading 0714.90.10.

The item also creates new subheadings 0714.30.90, 0714.40.90 and 0714.50.90
for other (not frozen) goods that transfer from subheading 0714.90.90.

These amendments result from the FAO proposal to enhance the monitoring of
global food security.


Amendments to Chapter 8 (Edible fruit and nuts; peel of citrus fruit or
melons)



Item 56 - Schedule 3 (after subheading 0801.11.00)


Subheading 0801.1 applies to coconuts.

Item 56 creates a new subheading 0801.12.00 to separately identify coconuts
in the inner shell (endocarp).  These goods transfer from subheading
0801.19.00.

This amendment results from the FAO proposal to enhance the monitoring of
global food security.
Item 57 - Schedule 3 (subheadings 0802.40.00 to 0802.60.00)


Heading 0802 applies to fresh or dried nuts, whether or not shelled or
peeled.

Item 57 splits existing subheadings 0802.40.00 (chestnuts), 0802.50.00
(pistachios) and 0802.60.00 (macadamia nuts) to separately identify these
nuts in the shell (subheadings 0802.41.00, 0802.51.00 and 0802.61.00,
respectively) and shelled nuts (subheadings 0802.42.00, 0802.52.00 and
0802.62.00, respectively).  These new subheadings reflect the structure of
other subheadings for nuts of heading 0802.

Item 57 also creates new subheadings to separately identify kola nuts (Cola
spp.) (0802.70.00) and areca nuts (0802.80.00).  These goods transfer from
subheading 0802.90.00 (other nuts).

These amendments result from the FAO proposal to enhance the monitoring of
global food security.


Item 58 - Schedule 3 (heading 0803.00.00)


This item splits heading 0803.00.00 (bananas, including plantains, fresh or
dried) to separately identify plantains (0803.10.00) and other bananas
(0803.90.00).

This amendment results from the FAO proposal to enhance the monitoring of
global food security.


Item 59 - Schedule 3 (subheading 0808.20.00)


Item 59 repeals subheading 0808.20.00 (fresh pears and quinces) and creates
new subheadings to separately identify pears (0808.30.00) and quinces
(0808.40.00).

This amendment results from the FAO proposal to enhance the monitoring of
global food security.


Item 60 - Schedule 3 (subheading 0809.20.00)


This item splits subheading 0809.20.00 (fresh cherries) to separately
identify sour cherries (Prunus cerasus) (0809.21.00) and other fresh
cherries (0809.29.00).

This amendment results from the FAO proposal to enhance the monitoring of
global food security.


Item 61 - Schedule 3 (after subheading 0810.20.00)


This item creates a new subheading 0810.30.00 to separately identify black,
white or red currants and fresh gooseberries.  These goods transfer from
subheading 0810.90.00 (other fresh fruit).  Black, white or red currents
are also classified under 0810 as fresh fruit.

This amendment results from the FAO proposal to enhance the monitoring of
global food security.
Item 62 - Schedule 3 (after subheading 0810.60.00)


This item creates a new subheading 0810.70.00 to separately identify fresh
persimmons.  These goods transfer from subheading 0810.90.00 (other fresh
fruit).

This amendment results from the FAO proposal to enhance the monitoring of
global food security.

Amendments to Chapter 9 (Coffee, tea, mate and spices)


Item 63 - Schedule 3 (subheading 0904.20.00)


This item splits subheading 0904.20.00 (fruits of the genus Capsicum or of
the genus Pimenta, dried or crushed or ground) to separately identify these
goods when dried but not crushed or ground (0904.21.00) and crushed or
ground (0904.22.00).

This amendment results from the FAO proposal to enhance the monitoring of
global food security.


Item 64 - Schedule 3 (heading 0905.00.00)


This item splits heading 0905.00.00 (vanilla) to separately identify
vanilla when neither crushed nor ground (0905.10.00) and crushed or ground
vanilla (0905.20.00).

This amendment results from the FAO proposal to enhance the monitoring of
global food security.


Item 65 - Schedule 3 (heading 0907.00.00)


This item splits heading 0907.00.00 (cloves, being whole fruit, cloves and
stems) to separately identify cloves when neither crushed nor ground
(0907.10.00) and crushed or ground (0907.20.00).

This amendment results from the FAO proposal to enhance the monitoring of
global food security.


Item 66 - Schedule 3 (subheadings 0908.10.00 to 0908.30.00)


Heading 0908 applies to nutmeg, mace and cardamoms.  These spices are
classified in subheadings 0908.10.00, 0908.20.00 and 0908.30.00,
respectively.

Item 66 creates new subheadings to separately identify these spices when
neither crushed nor ground (0908.11.00, 0908.21.00 and 0908.31.00,
respectively) and
when crushed or ground (0908.12.00, 0908.22.00 and 0908.32.00,
respectively).

These amendments result from the FAO proposal to enhance the monitoring of
global food security.


Item 67 - Schedule 3 (subheadings 0909.10.00 to 0909.50.00)


Heading 0909 applies to seeds of anise, badian, fennel, coriander, cumin or
caraway and juniper berries.
Item 67 restructures this heading to create the following new subheadings:


    0909.2 (seeds of coriander) split to 0909.21.00 (neither crushed nor
    ground) and 0909.29.00 (crushed or ground);


    0909.3 (seeds of cumin) split to 0909.31.00 (neither crushed nor
    ground) and 0909.39.00 (crushed or ground); and


    0909.6 (seeds of anise, badian, caraway or fennel: juniper berries)
    split to 0909.61.00 (neither crushed nor ground) and 0909.69.00
    (crushed or ground);

The above goods transfer from subheadings 0909.20.00, 0909.30.00,
0909.10.00 and 0909.50.00, respectively.

This amendment results from the FAO proposal to enhance the monitoring of
global food security.


Item 68 - Schedule 3 (subheading 0910.10.00)


This item splits subheading 0910.10.00 (ginger) to separately identify
ginger when neither crushed nor ground (0910.11.00) and crushed or ground
(0910.12.00).

This amendment results from the FAO proposal to enhance the monitoring of
global food security.


Amendments to Chapter 10 (Cereals)



Item 69 - Schedule 3 (subheadings 1001.10.00 and 1001.90.00)


Heading 1001 applies to wheat (in subheading 1001.10.00) and meslin (in
subheading 1001.90.00).  Meslin is a mixture of grains, particularly rye
and wheat.

Item 69 splits the above subheadings to separately identify seed of durum
wheat (1001.11.00), other durum wheat (1001.19.00), seed of other products
of wheat and meslin (1001.91.00) and other goods (1001.99.00).

These amendments results from the FAO proposal to enhance the monitoring of
global food security.


Item 70 - Schedule 3 (heading 1002.00.00)


This item splits heading 1002.00.00 (rye) to separately identify rye seed
(1002.10.00) and other rye (1002.90.00).

This amendment results from the FAO proposal to enhance the monitoring of
global food security.


Item 71 - Schedule 3 (heading 1003.00.00)


This item splits heading 1003.00.00 (barley) to separately identify barley
seed (1003.10.00) and other barley (1003.90.00).

This amendment results from the FAO proposal to enhance the monitoring of
global food security.
Item 72 - Schedule 3 (heading 1004.00.00)


This item splits heading 1004.00.00 (oats) to separately identify oat seed
(1004.10.00) and other oats (1004.90.00).

This amendment results from the FAO proposal to enhance the monitoring of
global food security.




Item 73 - Schedule 3 (heading 1007.00.00)


This item splits heading 1007.00.00 (grain sorghum) to separately identify
grain sorghum seed (1007.10.00) and other grain sorghum (1007.90.00).


Item 74 - Schedule 3 (heading 1008, the description of goods in column 2)


Heading 1008 applies to buckwheat, millet and canary seed and other
cereals.

Item 74 replaces the reference to "seed" with "seeds".  In this heading the
term "seed" is used to refer to seed for planting.  However, the term
"seeds" refers to plant seeds that are used for other purposes, such as
processing into food.

This amendment will ensure consistency of terminology in the Customs Tariff
Act and has no effect on the classification of goods.


Item 75 - Schedule 3 (subheading 1008.20.00)


This item splits subheading 1008.20.00 (millet) to separately identify
millet seed (1008.21.00) and other millet (1008.29.00).

This amendment results from the FAO proposal to enhance the monitoring of
global food security.


Item 76 - Schedule 3 (subheading 1008.30.00, the description of goods in
column 2)


Subheading 1008.30.00 applies to canary seed.

Item 76 replaces the reference to "seed" with "seeds".  This ensures
consistency with the amended terms of heading 1008.


Item 77 - Schedule 3 (after subheading 1008.30.00)


This item creates new subheadings 1008.40.00, 1008.50.00 and 1008.60.00 to
separately identify fonio (Digitaria spp.), quinoa (Chenopodium quinoa) and
triticale, respectively.  These cereals transfer from subheading
1008.90.00.

These amendments result from the FAO proposal to enhance the monitoring of
global food security.
Amendments to Chapter 11 (Products of the milling industry; malt; starches;
inulin; wheat gluten)



Item 78 - Schedule 3 (subheading 1102.10.00)


This item repeals subheading 1102.10.00 (rye flour).  This product
transfers to subheading 1102.90.00 (other cereal flours).


Amendments to Chapter 12 (Oil seeds and oleaginous fruits; miscellaneous
grains, seeds and fruit; industrial or medicinal plants; straw and fodder)



Item 79 - Schedule 3 (Chapter 12, paragraph (d) of Note 3)


This item replaces a reference to heading 1201.00.00 in paragraph (d) of
Note 3 to Chapter 12 with a reference to 1201.  This paragraph specifies
that heading 1209 (various seeds) does not apply to seeds already specified
in headings 1201.00.00 to 1207.  This amendment reflects the split in
heading 1201.00.00.  Item 80 refers.


Item 80 - Schedule 3 (heading 1201.00.00)


This item splits heading 1201.00.00 (soya beans, whether or not broken) to
separately identify seed (1201.10.00) and other soya beans (1201.90.00).

These amendments result from the FAO proposal to enhance the monitoring of
global food security.


Item 81 - Schedule 3 (subheadings 1202.10.00 and 1202.20.00)


Heading 1202 applies to ground-nuts (peanuts), not roasted or otherwise
cooked, whether or not shelled or broken.  Subheading 1202.10.00 applies to
ground nuts in shell and subheading 1202.20.00 applies to shelled ground
nuts.

Item 81 restructures heading 1202 to provide new subheadings 1202.30.00
(seed, that transfers from subheadings 1202.10.00 and 1202.20.00) and
1202.4 (other ground nuts).  Subheading 1202.4 is split into 1202.41.00
(ground nuts in shell, from subheading 1202.10.00) and 1202.42.00 (shelled
ground nuts, whether or not broken, from subheading 1202.20.00).

These amendments result from the FAO proposal to enhance the monitoring of
global food security.


Item 82 - Schedule 3 (subheadings 1207.20.00 to 1207.50.00)


Heading 1207 applies to certain oil seeds and oleaginous fruits, whether or
not broken.

Item 82 restructures the subheadings of this heading.  The item creates the
following new subheadings: 1207.10.00 (palm nuts and kernels), 1207.30.00
(castor oil seeds), 1207.60.00 (safflower (Carthamus tinctorius) seeds) and
1207.70.00 (melon seeds).  These goods transfer from subheading 1207.99.00.

The item also splits subheading 1207.20.00 (cotton seeds) to separately
identify seed (for planting) (1207.21.00) and other cotton seeds
(1207.29.00).
Existing subheadings 1207.40.00 (sesamum seeds) and 1207.50.00 (mustard
seeds) are not affected by this item.

These amendments result from the FAO proposal to enhance the monitoring of
global food security.




Item 83 - Schedule 3 (subheadings 1209.10.00 to 1209.25.00)


Heading 1209 applies to seeds, fruit and spores, of a kind used for sowing.

Item 83 replaces the reference to "seed" with "seeds".  This ensures
consistency with the amended terms of heading 1209.

This amendment will ensure consistency of terminology in the Customs Tariff
Act and has no effect on the classification of goods.


Item 84 - Schedule 3 (subheadings 1212.20 to 1212.20.90)


Subheading 1212.20 applies to seaweeds and other algae.

Item 84 splits this subheading to separately identify seaweed and algae,
fit for human consumption (1212.21) and other seaweed and algae (1212.29).

Within the above subheadings, new subheadings apply to frozen goods
(1212.21.10 and 1212.29.10 that transfer from 1212.20.10) and other goods
(1212.21.90 and 1212.29.90 that transfer from subheading 1212.20.90).

These amendments result from the FAO proposal to enhance the monitoring of
global food security.




Item 85 - Schedule 3 (after subheading 1212.91.00)


This item creates new subheadings 1212.92.00, 1212.93.00 and 1212.94.00 to
separately identify fresh, chilled, frozen or dried locust beans (carob),
and sugar cane and chicory roots, respectively.  These goods transfer from
subheading 1212.99.00.

These amendments result from the FAO proposal to enhance the monitoring of
global food security.


Amendments to Chapter 15 (Animal or vegetable fats and oils and their
cleavage products; prepared edible fats; animal or vegetable waxes)


Item 86 - Schedule 3 (Chapter 15, paragraph (a) of Note 1)


Note 1(a) to Chapter 15 specifies that Chapter 15 does not apply to pig or
poultry fat classified in heading 0209.00.00 (pig fat, free of lean meat,
and poultry fat, not rendered or otherwise extracted, fresh, chilled,
frozen, salted, in brine, dried or smoked).


Item 86 amends the reference to 0209.00.00 in paragraph (a) of Note 1 to
"0209" to reflect the amendment of heading "0209.00.00".  Item 16 refers.

Item 87 - Schedule 3 (heading 1501.00.00)


This item splits heading 1501.00.00 (pig fat (including lard) and poultry
fat, other than that of 0209.00.00 or 1503.00.00) to separately identify
lard (1501.10.00), other pig fat (1501.20.00) and other goods (1501.90.00).
 The item also amends the reference to "0209.00.00" to "0209".  Item 16
refers.

This amendment results from the FAO proposal to enhance the monitoring of
global food security.

Item 88 - Schedule 3 (heading 1502.00.00)

This item splits heading 1502.00.00 (certain fats of bovine animals, sheep
or goats) to separately identify tallow (1502.10.00) and other goods
(1502.90.00).

This amendment results from the FAO proposal to enhance the monitoring of
global food security.

Amendments to Chapter 16 (Preparations of meat, of fish or of crustaceans,
molluscs or other aquatic invertebrates)

Item 89 - Schedule 3 (Chapter 16, Subheading Note 2)

Subheading Note 2 to Chapter 16 specifies that:

    "The fish and crustaceans specified in the subheadings of 1604 or 1605
    under their common names only, are of the same species as those
    mentioned in Chapter 3 under the same name".

Item 89 amends the reference to fish and crustaceans to include molluscs
and other aquatic invertebrates in the provisions of this Note.  This
amendment ensures consistency of terminology in the Customs Tariff Act.
The amendment has no effect on the classification of the various
preparations of fish, crustaceans and molluscs in Chapter 16.


Item 90 - Schedule 3 (after subheading 1604.16.00)


This item creates a new subheading 1604.17.00 to separately identify
prepared or preserved eels.  These fish products transfer from subheading
1604.19.00.

This amendment results from the FAO proposal to enhance the monitoring of
global food security.


Item 91 - Schedule 3 (subheading 1604.30.00)


This item splits subheading 1604.30.00 (caviar and caviar substitutes) to
separately identify caviar (1604.31.00) and caviar substitutes
(1604.32.00).

This amendment results from the FAO proposal to enhance the monitoring of
global food security.
Amendments to heading 1605 - Introductory comments

Items 92 and 93 amend the subheadings of heading 1605 (prepared or
preserved crustaceans, molluscs and other aquatic invertebrates) to
separately identify additional prepared or preserved products.  In addition
to the transfer of these products within the subheadings of heading 1605,
as indicated in the Table under item 93 below, these products, when smoked,
transfer to headings 0306, 0307 and 0308.  Refer to items 39, 44 and 47.




Item 92 - Schedule 3 (subheading 1605.20.00)


This item splits subheading 1605.20.00 (prepared or preserved shrimps and
prawns) to separately identify prepared or preserved shrimps and prawns not
in airtight containers (1605.21.00) and other prepared or preserved shrimps
and prawns (1605.29.00).  The Table under item 93 includes this split.

This amendment results from the FAO proposal to enhance the monitoring of
global food security.


Item 93 - Schedule 3 (subheading 1605.90.00)


Heading 1605 applies to prepared or preserved crustaceans, molluscs and
other aquatic invertebrates.  Subheading 1605.90.00 applies to prepared or
preserved molluscs and other aquatic invertebrates.

Item 93 restructures subheading 1605.90.00 and creates two new subheadings,
1605.5 to apply to prepared or preserved molluscs and 1605.6 to apply to
other prepared or preserved aquatic invertebrates.  Subheadings 1605.10.00,
1605.2, 1605.30.00 and 1605.40.00 continue to apply to prepared or
preserved crustaceans.

The following Table lists the new subheadings, to specify prepared or
preserved crustaceans, molluscs and other aquatic invertebrates.

Table: Prepared or preserved crustaceans, molluscs and other aquatic
invertebrates of heading 1605

|Post-2012    |Post-2012 Description         |Pre-2012     |
|Subheading   |                              |Subheading   |
|1605.10.00   |Crab                          |1605.10.00   |
|1605.2       |Shrimps and prawns:           |             |
|1605.21.00   |Not in airtight container     |1605.20.00   |
|1605.29.00   |Other                         |1605.20.00   |
|1605.30.00   |Lobster                       |1605.30.00   |
|1605.40.00   |Other crustaceans             |1605.40.00   |
|1605.5       |Molluscs:                     |             |
|1605.51.00   |Oysters                       |1605.90.00   |
|1605.52.00   |Scallops, including queen     |1605.90.00   |
|             |scallops                      |             |
Table: Prepared or preserved crustaceans, molluscs and other aquatic
invertebrates of heading 1605 cont.

|Post-2012    |Post-2012 Description         |Pre-2012     |
|Subheading   |                              |Subheading   |
|1605.53.00   |Mussels                       |1605.90.00   |
|1605.54.00   |Cuttle fish and squid         |1605.90.00   |
|1605.55.00   |Octopus                       |1605.90.00   |
|1605.56.00   |Clams, cockles and arkshells  |1605.90.00   |
|1605.57.00   |Abalone                       |1605.90.00   |
|1605.58.00   |Snails, other than sea snails |1605.90.00   |
|1605.59.00   |Other                         |1605.90.00   |
|1605.6       |Other aquatic invertebrates:  |             |
|1605.61.00   |Sea cucumbers                 |1605.90.00   |
|1605.62.00   |Sea urchins                   |1605.90.00   |
|1605.63.00   |Jellyfish                     |1605.90.00   |
|1605.69.00   |Other                         |1605.90.00   |

These amendments result from the FAO proposal to enhance the monitoring of
global food security.


Amendments to Chapter 17 (Sugars and sugar confectionery)



Item 94 - Schedule 3 (Chapter 17, the title "Subheading Note.")


This item pluralises the title "Subheading Note." to Chapter 17 to reflect
the addition of new Subheading Note 2.  Item 96 refers.


Item 95 - Schedule 3 (Chapter 17, Subheading Note 1)


Chapter 17 Subheading Note 1 defines the term "raw sugar", for the purposes
of subheadings 1701.11.00 and 1701.12.00 as "sugar whose content of sucrose
by weight, in the dry state, corresponds to a polarimeter reading of less
than 99.5".

Item 95 replaces the reference to "1701.11.00 and 1701.12.00" in the
Subheading Note with "1701.12.00, 1702.13.00 and 1702.14.00" to reflect the
amendments to subheadings 1701.11.00 and 1701.12.00.  Item 97 refers.

Item 96 - Schedule 3 (Chapter 17, at the end of the Subheading Note)

This item inserts a new Subheading Note 2 to Chapter 17 to define "panela"
and similar products.  These goods are a form of sugar commonly used in
Latin American countries.

Panela is obtained from the boiling and evaporation of sugar cane juice.
It is presented as a dark solid mass or as a powder and is characterised by
the presence of amorphous crystals.  Panela is commonly used in beverages
and also food preparations as a sweetener.
Item 96 inserts a new Subheading Note 2 to Chapter 17 to define these sugar
products, to allow their separate identification, in new subheading
1701.13.00 in the Harmonized System.

    (Subheading) 1701.13.00 covers only cane sugar obtained without
    centrifugation, whose content of sucrose by weight, in the dry state,
    corresponds to a polarimeter reading of 69° or more but less than 93°.
    The product contains only natural anhedral microcrystals, of irregular
    shape, not visible to the naked eye, which are surrounded by residues
    of molasses and other constituents of sugar cane.




Item 97 - Schedule 3 (subheadings 1701.11.00 and 1701.12.00)


This item repeals subheadings 1701.11.00 (cane sugar) and replaces this
with two new subheadings 1701.13.00 (cane sugar specified in Chapter 17
Subheading Note 2) and 1701.14.00 (other cane sugar).  Item 96 refers.

Subheading 1701.12.00 (beet sugar) is not affected by this item.


Amendments to Chapter 20 (Preparations of vegetables, fruit, nuts or other
parts of plants)




Item 98 - Schedule 3 (subheadings 2003.20.00 and 2003.90.00)

This item repeals subheading 2003.20.00 (prepared or preserved truffles).
These goods transfer to subheading 2003.90.10 (other prepared or preserved
mushrooms and truffles).

The item also splits subheading 2003.90.00 (other prepared or preserved
mushrooms and truffles) to create new subheadings 2003.90.10 (prepared or
preserved truffles) and 2003.90.90 that applies to other prepared or
preserved mushrooms previously classified in subheading 2003.90.00.

Item 99 - Schedule 3 (subheading 2008.92.00)

Heading 2008 applies to prepared or preserved fruit, nuts and other edible
parts of plants.

Item 99 renumbers subheading 2008.92.00 (mixtures of preserved fruit or
nuts) as subheading 2008.97.00.  This allows the creation of a new
subheading 2008.93.00 to specify prepared or preserved cranberries
(Vaccinium macrocarpon, Vaccinium oxycoccos, Vaccinium vitis-idaea).

These goods transfer from subheading 2008.99.00.


Item 100 - Schedule 3 (subheading 2009.80.00)


Heading 2009 applies to non-alcoholic fruit and vegetable juices, whether
or not containing added sugar or other sweeteners.

Item 100 splits subheading 2009.80.00 (juice of other single fruits or
vegetables, not elsewhere specified in heading 2009) to separately identify
cranberry (Vaccinium macrocarpon, Vaccinium oxycoccos, Vaccinium vitis-
idaea) juice.  Other fruit and vegetable juices of 2009.80.00 transfer to
new subheading 2009.89.00.


Amendments to Chapter 21 (Miscellaneous edible preparations)



Item 101 - Schedule 3 (Chapter 21, Note 3)


Note 3 to Chapter 21 defines "homogenised composite food preparations" that
are classified in heading 2104.  "Homogenised composite food preparations"
are preparations consisting of a finely homogenised mixture of two or more
ingredients.  The Note provides examples of the ingredients in these goods,
including meat, vegetables and fruit.  Item 101 adds nuts to the list of
examples of ingredients in these goods.

This amendment is a clarification of existing arrangements relating to
homogenised composite food preparations and does not affect the
classification of these products.


Item 102 - Schedule 3 (after subheading 2106.90.10)


Heading 2106 applies to food preparations that are not elsewhere specified
in the Customs Tariff Act.

Item 102 creates a new subheading 2106.90.20 to specify preparations, that
are taken orally, designed to assist smokers to stop smoking.  Such
products include chewing gum and tablets containing nicotine, but are not
limited to these goods.

Previously, the Customs Tariff Act classified these products in subheading
3004.90.00 (other medicaments).  New paragraph (b) to Note 1 to Chapter 30,
that excludes these products from heading 3004.  Item 133 refers.  These
goods transfer from subheading 3004.90.00 to the new subheading 2106.90.20.
 Subheading 2106.90.20 preserves the existing duty rate of Free for these
goods.


Amendments to Chapter 24 (Tobacco and manufactured tobacco substitutes)


Item 103 - Schedule 3 (Chapter 24, at the end of the Note)

This item inserts the title "Subheading Note." and a new Subheading Note 1
to Chapter 24, after Chapter 24 Note 1.

Heading 2403 applies to manufactured tobacco, not including cigars,
cigarettes etc.  Subheading Note 1 defines "water pipe tobacco" for the
purposes of new subheading 2403.11.00, as tobacco intended for smoking in a
water pipe and which consists of a mixture of tobacco and glycerol.

Item 104 - Schedule 3 (subheadings 2403.10 to 2403.10.70)

Item 104 repeals the above subheadings and creates a new subheading
2403.11.00 to apply to water pipe tobacco, as defined in Chapter 24
Subheading Note 1.  Item 103 refers.  Water pipe tobacco transfers from its
present classification in subheading 2403.10.70 (other smoking tobacco).

Other smoking tobacco classified in subheading 2403.10.70 transfers to a
new subheading 2403.19 (other manufactured tobacco), subheading 2403.19.10
(when in stick form) and subheading 2403.19.90 (when in other forms).
Tobacco products are subject to twice yearly duty rate adjustments, in
February and August, in line with the Consumer Price Index (CPI).  Item 104
imposes the February 2011 rate for smoking tobacco on water pipe tobacco.

The transitional provision in item 308 of the HS2012 Bill will ensure that
this rate of duty is adjusted to reflect any increase in the August 2011
CPI if the HS2012 Bill has not received Royal Assent by that date.  The
amendments to the Table in section 19 of the Customs Tariff Act contained
in item 3 of this Bill ensure that this rate will be adjusted in line with
other tobacco products, after the commencement date of 1 January 2012.

Amendments to Chapter 25 (Salt; sulphur; earths and stone; plastering
materials, lime and cement)

Item 105 - Schedule 3 (heading 2528 to subheading 2528.90.00)

This item repeals subheadings 2528.10.00 (natural sodium borates and
concentrates) and 2528.90.00 (other borates).  These goods transfer to the
heading 2528.00.00 (natural borates and concentrates).

Amendments to Chapter 27 (Mineral fuels, mineral oils and products of their
distillation; bituminous substances; mineral waxes)

Introductory comments

The amendments to Chapter 27 relate to the insertion of an international
definition of biodiesel in the Harmonized System and the consequential
restructure of heading 2710 (petroleum oils and preparations thereof).
These amendments are in response to the increased world-wide production and
use of biodiesel as a fuel.

Biodiesel is an animal or vegetable oil or fat-based diesel fuel consisting
of long-chain esters.  Biodiesel is made from used animal or vegetable fats
and oils, or recycled oils derived from these sources, by a process called
transesterification.  This refers to a chemical reaction brought on by the
introduction of an agent (an alcohol such as methanol or ethanol) to
produce mono-alkyl esters.  Biodiesel is chemically distinct from petroleum
derived diesel, but biodiesel can be used alone, or blended with petroleum
diesel in standard diesel engines.  Biodiesel may also be used as a heating
oil.

The Australian Customs Tariff Act contains a definition of biodiesel, for
imported goods, in Additional Note 4 to Chapter 27.  This definition
reflects the definition of biodiesel contained in the Excise Tariff Act
1921, for Australian manufactured biodiesel.

Pure biodiesel, that is unblended biodiesel, and certain blends containing
biodiesel are classified in Chapter 38, and corresponding amendments are
made in respect of biodiesel in that Chapter.  Items 142 and 147 refer.

As a signatory to the Harmonized System, Australia is obliged to adopt the
international definition of biodiesel.

Item 106 - Schedule 3 (Chapter 27, Subheading Note 4)

Subheading Note 4 to Chapter 27 defines "light oils and preparations" of
subheading 2710.11.
Item 106 replaces the reference to "2710.11" in this Note with "2710.12".
This amendment reflects the creation of the new subheading 2710.12 for
light oils.  Item 109 refers.

Item 107 - Schedule 3 (Chapter 27, at the end of the Subheading Notes)

This item adds a new Subheading Note 5 to Chapter 27 to define biodiesel,
for the purposes of heading 2710 (petroleum oils, other than crude oil, and
preparations thereof).

Item 142 inserts a similar definition in Chapter 38, where certain blends
containing biodiesel are also classified.

Item 108 - Schedule 3 (Chapter 27, Additional Note 3)

This item repeals Additional Note 3 to Chapter 27.  This Additional Note
contains the Australian definition of biodiesel.

Comparison of old and new definitions of biodiesel

The new definition of biodiesel, contained in Chapter 27 Subheading Note 5,
will provide:

    For the purposes of the subheadings of 2710, "biodiesel" means mono-
    alkyl esters of fatty acids of a kind used as a fuel, derived from
    animal or vegetable fats and oils whether or not used.

The existing definition of biodiesel, contained in Chapter 27 Additional
Note 3, provides:

    For the purposes of this Chapter, "biodiesel" means fuel manufactured
    by chemically altering vegetable oils or animal fats (including
    recycled oils from these sources) through a process of
    transesterification to form mono-alkyl esters.

The new definition does not refer to the process of transesterification:
this is simply the name of the chemical process to produce mono-alkyl
esters.  There are no significant differences between the old and new
definitions.




Item 109 - Schedule 3 (subheadings 2710.1 to 2710.11.90)


Subheading 2710.1 applies to petroleum oils and preparations containing 70
percent or more by weight of petroleum oils, but excluding products defined
as waste oils.

Item 109 amends the text of subheading 2710.1 to exclude preparations
(blends) containing biodiesel.  As a consequence, these blends of biodiesel
and petroleum products transfer from subheadings 2710.11.80 and 2710.19.80
to a new subheading 2710.20.00.  Item 112 refers.
Item 109 further amends the subheadings of 2710.1 to create a new
subheading 2710.12 for light oils and preparations.  As a consequence,
there is a one to one transfer of the products of the following subheadings
from 2710.11 to 2710.12:

    . Gasoline for use as fuel in aircraft transfers from subheading
      2710.11.61 to subheading 2710.12.61;

    . Other gasoline transfers from subheading 2710.11.69 to subheading
      2710.12.69;

    . Other refined or partly refined petroleum products transfer from
      subheading 2710.11.70 to subheading 2710.12.70; and

    . Other petroleum products transfer from subheading 2710.11.90 to
      subheading 2710.12.90.

Item 110 - Schedule 3 (subheading 2710.19.20, the description of goods in
column 2)

Subheading 2710.19.20 applies to diesel, derived from petroleum.  The
subheading excludes diesel containing biodiesel and refers to subheading
2710.19.80 where blends of diesel and biodiesel are classified.

Item 110 replaces the reference to "2710.11.80" with "2710.20.00" to
reflect the creation of a new subheading 2710.20.00 for biodiesel blends.
Item 112 refers.

However, the commencement provisions of the HS2012 Bill provide that this
amendment will not occur if the Customs Tariff Amendment (Taxation of
Alternative Fuels) Act 2011 (the alternative fuels legislation) commences
on or before 1 January 2012.

The alternative fuels legislation will repeal subheading 2710.19.20 to
create new subheadings to specify blends of diesel fuel and ethanol.  If
the alternative fuels legislation is enacted before 1 January 2012, the
amendment to subheading 2710.19.20, contained in item 110 of the HS2012
Bill, is not required.

Item 111 - Schedule 3 (subheading 2710.19.80)

This item repeals subheading 2710.19.80 (blends of biodiesel and petroleum
products).  These goods transfer to new subheading 2710.20.00.  Item 112
refers.

Item 112 - Schedule 3 (after subheading 2710.19.99)

This item creates a new subheading 2710.20.00 to separately identify
petroleum oils containing biodiesel, excluding waste oils.  These goods
transfer from subheadings 2710.11.80 and 2710.19.80.

However, biodiesel that is described as "waste oil" remains classified in
subheadings 2710.91.80 or 2710.99.80.


Amendments to Section VI (Products of the chemical or allied industries)





Introductory comments




Section VI of the Harmonized System applies to a large range of chemicals
and other products of the chemical and related industries.  In particular,
Chapter 28 within Section VI applies to inorganic chemical compounds
(chemical compounds not based on carbon) and Chapter 29 applies to organic
compounds (chemical compounds based on carbon).  In each case, Chapter Note
1 requires that, unless otherwise specified, these chemicals must be
separate chemical elements or separate chemically defined compounds.

A separate chemically defined compound is a substance which consists of one
molecular species, whether ionic or covalent, whose composition is defined
by a constant ratio of elements and can be represented by a definitive
structural diagram.  Such compounds can be characterised by a simple
chemical formula that specifies the ratio of elements in the compound.  In
certain chemical compounds, the proportion of elements may vary from sample
to sample and within a sample.  In these cases, the compound cannot be
represented by a simple chemical formula.

Chapter 38 and, in particular, heading 3824 apply to mixtures of chemical
compounds and generally to compounds that are not chemically defined.

Amendments to Chapter 28 (Inorganic chemicals; organic or inorganic
compounds of precious metals, of rare-earth metals, of radioactive elements
or of isotopes)


Item 113 - Schedule 3 (Chapter 28, at the end of the Notes)


This item creates a new Subheading Note 1 to Chapter 28 to specify that the
definition of "chemically defined" in Chapter 28 Note 1 and Chapter 29 Note
1 apply to compounds of mercury of subheading 2852.10.

Item 116 amends the text of heading 2852 to read "inorganic or organic
compounds of mercury, whether or not chemically defined, excluding
amalgams".  The above amendment to the Chapter 28 and 29 Notes and the
amendment to the text of heading 2852 allow the classification of non-
chemically defined compounds of mercury in heading 2852 and subheading
2852.90.

Item 114 - Schedule 3 (Chapter 28, paragraph (l) of Additional Note 1)

Additional Note 1 to Chapter 28 specifies that certain chemical products
are classified in Chapter 28, even when they are not separate chemical
elements or chemically defined compounds.  Paragraph (l) of the Note
specifies that polysulphides that are not chemically defined are classified
in heading 2830 (sulphides; polysulphides, whether or not chemically
defined).  This is consistent with the text of that heading.

Item 114 replaces the reference to heading "2830" with "2830 or 2852".
This reflects the fact that certain polysulphides of mercury that are not
chemically defined will transfer from heading 2830 to heading 2852, in
subheading 2852.90.  Item 116 refers.
Item 115 - Schedule 3 (Chapter 28, paragraph (n) of Additional Note 1)

Paragraph (n) of Additional Note 1 to Chapter 28 specifies that
polyphosphates that are not chemically defined are classified in heading
2835 (phosphinates (hypophosphites), phosphonates (phosphites), phosphates;
polyphosphates, whether or not chemically defined).  This is consistent
with the text of that heading.

Item 115 replaces the reference to heading "2835" with "2835 or 2852".
This reflects the fact that certain polyphosphates of mercury that are not
chemically defined will transfer from heading 2835 to heading 2852.  Item
116 refers.


Item 116 - Schedule 3 (heading 2852 to subheading 2852.00.90)


This item amends the text of heading 2852 (inorganic or organic compounds
of mercury, excluding amalgams) to include the phrase "whether or not
chemically defined".  Because of the operation of Chapter 28 Note 1 and
Chapter 29 Note 1, the heading applied only to chemically defined compounds
of mercury.  The change to the text of heading 2852 permits the
classification of mercury compounds that are not chemically defined in the
heading.

Mercury compounds that are not chemically defined are presently classified
in a range of headings and subheadings of Chapters 28, 29, 32, 38 and other
Chapters of Section VI of the Customs Tariff Act.  For example, tannates
and other tannin derivatives of mercury are classified in subheading
3201.90.00 and are therefore not separately identified in the Customs
Tariff Act.

The amendment of heading 2852 will separately identify these and other
mercury compounds that are not chemically defined.

These amendments are consequential to the Rotterdam Convention for certain
hazardous chemicals and pesticides in international trade.

Those chemically defined compounds of mercury already classified in heading
2852 will transfer to subheading 2852.10 (chemically defined compounds of
mercury).  Within subheading 2852.10, item 116 creates new subheadings to
list a number of compounds of mercury, for example peroxoborates, that
presently have a 5% duty rate, ensuring that the duty rate applicable to
these goods is preserved.  Subheading 2852.10.20 applies to certain salts
of mercury with a rate of 5%, Canada: Free and subheading 2852.10.90
applies to other chemically defined compounds of mercury, with rate of duty
of Free.

New subheading 2852.90 applies to other, not chemically defined, compounds
of mercury.  Subheading 2852.90.10 applies to a range of such compounds,
for example, polysulphides and polyphosphates, that transfer from various
subheadings in Chapters 28, 29, 32, 35 and 38.Subheading 2852.90.90 applies
to other not chemically defined compounds of mercury that are not specified
in the Customs Tariff Act and are therefore classified in subheading
3824.90.90, with a duty rate of 5%.


Amendments to Chapter 29 (Organic chemicals)


Item 117 - Schedule 3 (Chapter 29, after paragraph (d) of Note 2)


Note 2 to Chapter 29 lists those chemical compounds and products that are
not classified in that Chapter.

Item 117 inserts a new paragraph (e) in this Note to specify that
immunological products of heading 3002 are not classified in Chapter 29.
Item 135 refers.

Item 118 - Schedule 3 (Chapter 29, paragraphs (e) to (g) of Note 2)

As a consequence of the insertion of new paragraph (e) to Note 2 to Chapter
29, item 118 re-letters present paragraphs (e) to (g) of the Note as (f) to
(h), respectively.

Item 119 - Schedule 3 (Chapter 29, paragraph (h) of Note 2)

As a consequence of the insertion of new paragraph (e) to Note 2 to Chapter
29, item 119 re-letters present paragraph (h) of the Note as (ij).  This is
consistent with the Harmonized System conventions.

Item 120 - Schedule 3 (Chapter 29, paragraphs (ij) and (k) of Note 2)

As a consequence of the insertion of new paragraph (e) to Note 2 to Chapter
29, item 120 re-letters present paragraphs (ij) and (k) of the Note as (k)
and (l), respectively.

Item 121 - Schedule 3 (subheadings 2903.4 to 2903.69.00)

Subheading 2903.4, applies to halogenated derivatives of acyclic
hydrocarbons.  A halogenated derivative of a hydrocarbon is a hydrocarbon
in which a halogen atom (fluorine, chlorine, bromine or iodine) replaces
one or more hydrogen atoms.  When all hydrogen atoms have been replaced,
the derivative is referred to as perhalogenated.

While these substances previously had a range of applications, for example
as solvents or in refrigeration, they are also identified as substances
that deplete the ozone layer and, as such, are controlled under the
Montreal Protocol.

Whereas, chlorofluorocarbons (CFCs) have largely been phased out under the
Montreal Protocol, hydrochlorofluorocarbons (HCFCs) which are often used as
replacements for CFCs as they are less detrimental to the ozone layer are
to be phased out by 2040.  Certain HCFCs pose a greater danger to the ozone
layer than others and as a result there is a need for customs
administrations to be able to identify and monitor trade in these HCFCs.

Item 121 creates new subheadings, as follows:

    . 2903.7 applies to halogenated derivatives of acyclic hydrocarbons
      containing two or more different halogens;

    . 2903.8 applies to halogenated derivatives of cyclanic, cyclenic or
      cycloterpenic hydrocarbons; and

    . 2903.9 applies to halogenated derivatives of aromatic hydrocarbons.
Within each of these subheadings, item 121 creates new subheadings to
separately identify a range of HCFCs.  These are set out in the Table
below.  The Table also shows the pre-2012 classification of these
chemicals.

Table: Halogenated derivatives of hydrocarbons of subheadings 2903.7,
2903.8 and 2903.9

|Post-2012  |Post-2012 Description              |Pre-2012  |
|Subheading |                                   |Subheading|
|           |                                   |          |
|2903.7     |Halogenated derivatives of acyclic |          |
|           |hydrocarbons containing two or more|          |
|           |different halogens:                |          |
|2903.71.00 |Chlorodifluoromethane              |2903.49.10|
|2903.72.00 |Dichlorotrifluoroethanes           |2903.49.10|
|2903.73.00 |Dichlorofluoroethanes              |2903.49.10|
|2903.74.00 |Chlorodifluoroethanes              |2903.49.10|
|2903.75.00 |Dichloropentafluoropropanes        |2903.49.10|
|2903.76.00 |Bromochlorodifluoromethane,        |2903.46.00|
|           |bromotrifluoromethane and          |          |
|           |dibromotetrafluoroethanes          |          |
|2903.77.00 |Other, perhalogenated only with    |2903.41.00|
|           |fluorine and chlorine              |          |
|           |                                   |2903.42.00|
|           |                                   |          |
|           |                                   |2903.43.00|
|           |                                   |          |
|           |                                   |2903.44.00|
|           |                                   |          |
|           |                                   |2903.45.00|
|2903.78.00 |Other perhalogenated derivatives   |2903.47.00|
|2903.79    |Other:                             |          |
|2903.79.10 |Other chlorofluorinated derivatives|2903.49.10|
|2903.79.90 |Other                              |2903.49.90|
|2903.8     |Halogenated derivatives of         |          |
|           |cyclanic, cyclenic or cycloterpenic|          |
|           |hydrocarbons:                      |          |
|2903.81.00 |1,2,3,4,5,6-Hexachlorocyclohexane  |2903.51.00|
|           |(HCH (ISO)), including lindane     |          |
|           |(ISO, INN)                         |          |
|2903.82.00 |Aldrin (ISO), chlordane (ISO) and  |2903.52.00|
|           |heptachlor (ISO)                   |          |
|2903.89.00 |Other                              |2903.59.00|
|2903.9     |Halogenated derivatives of aromatic|          |
|           |hydrocarbons:                      |          |
|2903.91.00 |Chlorobenzene, o-dichlorobenzene   |2903.61.00|
|           |and p-dichlorobenzene              |          |
|2903.92.00 |Hexachlorobenzene (ISO) and DDT    |2903.62.00|
|           |(ISO) (clofenotane (INN),          |          |
|           |1,1,1-trichloro-2,2-bis(p-chlorophe|          |
|           |nyl)ethane)                        |          |
|2903.99.00 |Other                              |2903.69.00|
The above amendments are consequential to the Montreal Protocol on
Substances that Deplete the Ozone Layer.

The separate identification of these chemicals will assist in Australia's
monitoring and regulation of trade in these goods, as well as assisting
customs and regulatory authorities in other countries.

Item 122 - Schedule 3 (after subheading 2908.91.00)

This item creates new subheading 2908.92.00 to separately identify 4,6-
dinitro-o-cresol (DNOC (ISO)) and its salts.  These goods transfer from
subheading 2908.99.00 (other derivatives of phenols).

This amendment is consequential to the Rotterdam Convention for certain
hazardous chemicals and pesticides in international trade.

Item 123 - Schedule 3 (subheading 2912.30.00)

This item repeals subheading 2912.30.00 (aldehyde-alcohols).  These
chemicals transfer to subheading 2912.49.00.  Item 124 refers.

Item 124 - Schedule 3 (subheading 2912.4, the description of goods in
column 2)

This item amends the text of subheading 2912.4 (aldehyde-ethers, aldehyde-
phenols and aldehydes with other oxygen function) to include "aldehyde-
alcohols".

This allows the classification of the aldehyde-alcohols that transfer from
subheading 2912.30.00 in subheading 2912.49.00.

Item 125 - Schedule 3 (subheading 2914.21.00)

This item repeals subheading 2914.21.00 (camphor).  These goods transfer to
subheading 2914.29.00 (cyclanic, cyclenic or cycloterpenic ketones).

Item 126 - Schedule 3 (after subheading 2916.15.00)

This item creates new subheading 2916.16.00 to apply to binapacryl (ISO).
This chemical transfers from subheading 2916.19.20 (other unsaturated
acyclic monocarboxylic acids).  Item 127 refers.

This amendment is consequential to the Rotterdam Convention for certain
hazardous chemicals and pesticides in international trade.

Item 127 - Schedule 3 (subheading 2916.19.20)

This item repeals subheading 2916.19.20 (binapacryl (ISO)).  This chemical
transfers to new subheading 2916.16.00.
Item 128 - Schedule 3 (subheading 2916.35.00)

This item repeals subheading 2916.35.00 (esters of phenylacetic acid).
These goods transfer to subheading 2916.39.00 (derivatives of aromatic
monocarboxylic acids).

Item 129 - Schedule 3 (heading 2931 to subheading 2931.00.90)

Heading 2931 applies to organo-inorganic chemical compounds containing a
carbon atom bonded to a metal atom.

Item 129 restructures heading 2931 to separately identify tetramethyl lead
and tetraethyl lead (2931.10.00) and tributyltin compounds (2931.20.00).
These goods transfer from subheading 2931.00.90 (other organo-inorganic
compounds).

These amendments are consequential to the Rotterdam Convention for certain
hazardous chemicals and pesticides in international trade.

Goods of subheading 2931.00.10 (glycine derivatives containing phosphono
groups) and 2931.00.90 (other organo-inorganic compounds) transfer to new
subheadings 2931.90.10 and 2931.90.90, respectively.


Item 130 - Schedule 3 (subheadings 2932.2 to 2932.29.00)


This item combines subheadings 2932.21.00 (coumarin, methylcoumarins and
ethylcoumarins) and 2932.29.00 (other lactones) in a new subheading
2932.20.00 (lactones).


Item 131 - Schedule 3 (subheadings 2937.3 to 2937.40.00)


This item repeals subheadings 2937.3 (catecholamine hormones, their
derivatives and structural analogues), including subheading 2937.31.00
(epinephrine) and subheading 2937.39.00 (other goods) and subheading
2937.40.00 (amino-acid derivatives).  These goods transfer to subheading
2937.90.00 (other hormones).

Item 132 - Schedule 3 (after subheading 2939.43.00)

This item creates new subheading 2939.44.00 (norephedrine and its salts).
These goods transfer from subheading 2939.49.00 (other vegetable
alkaloids).


Amendments to Chapter 30 (Pharmaceutical products)



Item 133 - Schedule 3 (Chapter 30, after paragraph (a) of Note 1)


Note 1 to Chapter 30 lists goods that are excluded from Chapter 30.  Item
133 inserts a new paragraph (b) to Note 1 to Chapter 30 to exclude
"preparations intended to assist smokers to stop smoking" from that
Chapter.

Such products are presently classified in subheading 3004.90.00 (other
medicaments) with a Free rate of customs duty, when imported.
The operation of new paragraph (b) to Note 1 will however exclude these
goods form Chapter 30.  Aids to stop smoking, being preparations for oral
consumption, such as tablets or chewing gum, transfer to new subheading
2106.90.20 (item 102 refers): other aids to stop smoking, in the form of
patches or transdermal systems transfer to subheading 3824.90.10.  Item 145
refers.  In both cases, the Free rate of customs duty is preserved.

Item 134 - Schedule 3 (Chapter 30, paragraphs (b) to (g) of Note 1)

As a consequence of the insertion of new paragraph (b) to Note 1 to Chapter
30, item 134 re-letters present paragraphs (b) to (g) of the Note as (c) to
(h), respectively.


Item 135 - Schedule 3 (Chapter 30, Note 2)


Note 2 to Chapter 30 defines "modified immunological products" for the
purposes of heading 3002.  This Note specifies that "modified immunological
products" applies only to monoclonal antibodies (MABs), antibody fragments,
antibody conjugates and antibody fragment conjugates.

Item 135 amends the text of Note 2, in conjunction with amendments to
heading 3002 and subheading 3002.10.00.  Items 137 and 138, respectively,
refer.

The revised text of Chapter 30 Note 2 reads:

    For the purposes of 3002, "immunological products" applies to peptides
    and proteins (other than goods of 2937) which are directly involved in
    the regulation of immunological processes, such as monoclonal
    antibodies (MAB), antibody fragments, antibody conjugates and antibody
    fragment conjugates, interleukins, interferons (IFN), chemokines and
    certain tumor necrosis factors (TNF), growth factors (GF),
    hematopoietins and colony stimulating factors (CSF).


The Note now defines "immunological products" (whether or not modified).
In addition to the products previously specified in the Note, the revised
Note also refers to, but is not limited to, the following modified
immunological products:

    . peptides and proteins (other than goods of 2937) which are directly
      involved in the regulation of immunological processes;

    . interleukins;

    . interferons (IFN);

    . chemokines and certain tumor necrosis factors (TNF);

    . growth factors (GF);

    . hematopoietins; and

    . colony stimulating factors (CSF).
Item 136 - Schedule 3 (Chapter 30, at the end of the Notes)


Item 136 inserts a new Additional Note to Chapter 30.  Item 241 creates new
heading 9619 to apply to sanitary articles.  Certain sanitary articles,
such as incontinence pads and pants or napkins for adults with various
medical conditions are classified in heading 3005 (wadding, gauze, bandages
and similar articles, in forms or packings for retail sale, for medical
purposes).

The new Additional Note excludes these goods from heading 3005 and
specifies that they are classified in heading 9619.  The transfer of goods
will occur from subheading 3005.10.00 (adhesive dressings and other
articles having an adhesive layer) and from subheading 3005.90.90 (other
articles of heading 3005).

Item 137 - Schedule 3 (heading 3002, the description of goods in column 2)

Heading 3002 applies to a range of pharmaceutical products including human
blood, antisera, vaccines, cultures of micro-organisms and modified
immunological products, as follows:

    Human blood; animal blood prepared for therapeutic, prophylactic or
    diagnostic uses; antisera and other blood fractions and modified
    immunological products, whether or not obtained by means of
    biotechnological processes; vaccines, toxins, cultures of micro-
    organisms (excluding yeasts) and similar products.

Item 137 amends the text of heading 3002 to replace the reference to
"modified immunological products" with "immunological products whether or
not modified".  These goods are defined in Chapter 30 Note 2.  Item 135
refers.  The reference to "whether or not obtained by means of
biotechnological processes" is not changed.

Item 138 - Schedule 3 (subheading 3002.10.00)

This item amends the text of subheading 3002.10.00 to replace the reference
to "modified immunological products" with "immunological products whether
or not modified".

The amendments to Note 2 to Chapter 30, heading 3002 and subheading
3002.10, increase the scope of subheading 3002 and in particular subheading
3002.10.

Item 138 splits subheading 3002.10 to create a new subheading 3002.10.10 to
accommodate certain natural polymers that have an immunological function.
These polymers are in the form of polyethers or other natural polymers, (in
primary forms, including dispersions and solutions) that transfer from
subheadings 3907.20.00 (polyethers) or subheading 3913.90.00 (natural
polymers), respectively.

New subheading 3002.10.90 applies to goods classified in
subheading 3002.10.00, prior to 1 January 2012.  In addition to those
immunological products classified in subheading 3002.10.00, this subheading
will also apply to certain immunological products that will transfer from
the following subheadings in Chapter 29:

    . 2933.29.00 (heterocyclic compounds);

    . 2934.99.00 (nucleic acids and other heterocyclic compounds);

    . 2937.90.00 (certain hormones);

    . 3002.20.00 (certain vaccines); and

    . 3002.90.00 (certain other immunological products).

The new subheadings 3002.10.10 and 3002.10.90 preserve rates of duty for
goods of subheading 3002.10.00 and for those goods that transfer to
subheading 3002.10 as a consequence of the expansion of the scope of the
subheading.

Amendments to Chapter 37 (Photographic or cinematographic goods)


Item 139 - Schedule 3 (subheadings 3702.51.00 and 3702.52.00)


Heading 3702 applies to unexposed photographic film, including film for
colour photography (subheading 3702.5).  Within this subheading, subheading
3702.51.00 applies to such film not exceeding 16 mm in width and of a
length not exceeding 14 metres, with a Free rate of duty and subheading
3702.52.00 applies to such film not exceeding 16 mm in width and of a
length exceeding 14 metres, with a 5% rate of duty.

Item 139 combines these subheadings into a revised subheading 3702.52 (film
for colour photography) of a width not exceeding 16 mm.  New subheading
3702.52.10 applies to goods of subheading 3702.51.00 and new subheading
3702.52.90 applies to goods of subheading 3702.52.00, preserving the
existing rates of duty.




Item 140 - Schedule 3 (subheadings 3702.91.00 to 3702.95.00)


Heading 3702 applies to unexposed photographic film.  Subheading 3702.9
applies to unexposed film for uses other than for colour photography.

Item 140 repeals the above subheadings and creates new subheadings, as
follows:

    . Subheading 3702.96 applies to (film) of a width not exceeding 35 mm
      and of a length not exceeding 30 metres: subheading 3702.96.10 applies
      to such film of a width not exceeding 16 mm (transfer from subheading
      3702.91.00) and subheading 3702.96.90 applies to film of a width
      exceeding 16 mm (transfer from subheading 3702.93.00).

    . Subheading 3702.97.00 applies to (film) of a width not exceeding 35 mm
      and of a length exceeding 30 metres (transfer from subheadings
      3702.91.00 and 3702.94.00).

    . Subheading 3702.98.00 applies to (film) of a width exceeding 35 mm
      (transfer from subheading 3702.95.00).


Amendments to Chapter 38 (Miscellaneous chemical products)



Item 141 - Schedule 3 (Chapter 38, paragraph (d) of Note 3)


Note 3 to Chapter 38 specifies certain goods that are classified only in
heading 3824 (chemical products and preparations of the chemical or allied
industries, not elsewhere specified in the Harmonized System).  These goods
include goods listed in paragraph (d), including stencil correctors and
other correcting fluids put up in packings for retail sale.
Item 141 amends paragraph (d) to include a reference to correction tapes,
other than those of heading 9612 (typewriter or similar ribbons).
Correction tapes are a correction system consisting of a plastic dispenser
which contains a roll of a correction ribbon on a supply reel and a take-up
reel designed to take up expended ribbon.  The ribbon is usually of plastic
and is composed of a white pigment coating film applied on the surface of
the ribbon.  The coating film is applied by pressing a transfer head
against the surface to be corrected.  The correction tapes perform the same
function as correcting fluids.

The reference to heading 9612 avoids any confusion with typewriter ribbons
and similar goods.

The amendment to paragraph (d) of Note 3 to Chapter 38 does not affect the
classification of goods.

Item 142 - Schedule 3 (Chapter 38, at the end of the Notes)

As noted in the introductory comments to Chapter 27, item 107 creates a new
definition for biodiesel classified in that Chapter.  Unblended biodiesel
and blends of biodiesel containing less than 70% by weight of petroleum
products are classified in heading 3824 (other products of the chemical and
allied industries).

Item 142 adds a new Note 7 to Chapter 38 that contains the new definition
of biodiesel, for the purposes of Chapter 38.  This definition is identical
to the definition in Subheading Note 5 to Chapter 27.  Item 107 refers.

Item 143 - Schedule 3 (Chapter 38, Subheading Note 1)

Heading 3808 applies to insecticides, rodenticides, herbicides and similar
products.  Subheading Note 1 to Chapter 38 specifies that subheading
3808.50 applies to the products of heading 3808, when these products
contain one or more of the chemicals listed in the Note.  These chemicals
include lindane, clofenotane and 2,4,5-T (ISO).

Item 143 amends the Subheading Note to include the following additional
chemicals:

    . 4,6-dinitro-o-cresol (DNOC (ISO)) or its salts;

    . salts or esters of pentachlorophenol (ISO);

    . tributyltin compounds; and

    . dustable powder formulations containing a mixture of benomyl (ISO),
      carbofuran (ISO) and thiram (ISO).

As a consequence of the inclusion of these additional chemicals in the
Subheading Note, the scope of subheading 3808.50 is also increased.
Subheading 3808.50.10 (fly-papers and mosquito spirals containing chemicals
specified in Subheading Note 1) is not affected by the change to the
Subheading Note.

However, goods from subheadings 3808.91.90 (insecticides), 3808.92.00
(fungicides), 3808.93.00 (herbicides), 3808.94.00 (disinfectants) and
3808.99.00 (other goods of heading 3808), transfer to subheading
3808.50.90.
Item 144 - Schedule 3 (Chapter 38, Additional Note 1)

In conjunction with item 142, item 144 repeals Additional Note 1 to Chapter
38.  This Note contains the Australian definition of biodiesel and reflects
the repeal of the equivalent definition in Chapter 27.  Item 108 refers.


Item 145 - Schedule 3 (subheading 3824.90.10, at the end of the description
of goods in column 2)


Subheading 3824.90.10 lists a number of products of the chemical and allied
industries, not elsewhere specified in the Customs Tariff Act, that have a
Free rate of duty.

Item 145 adds an extra paragraph to this subheading to include
"preparations, including patches (transdermal systems), intended to assist
smokers to stop smoking, other than goods of 2106.90.20".  These goods
transfer from subheading 3004.90.00, as a consequence of the insertion of
new paragraph (b) to Note 1 to Chapter 30.

Item 133 noted that similar products for oral use transfer to new
subheading 2106.90.20.


Item 146 - Schedule 3 (subheadings 3824.90.20 and 3824.90.30)


Within heading 3824 (other products of the chemical and allied industries),
subheadings 3824.90.20 and 3824.90.30 apply to biodiesel and blends of
biodiesel containing less than 70% by weight of petroleum products,
respectively.

Item 146 repeals these subheadings and these goods transfer to new
subheadings 3826.00.10 and 3826.00.20, respectively.  Item 147 refers.


Item 147 - Schedule 3 (at the end of Chapter 38)


This item creates a new heading 3826 for biodiesel and mixtures thereof,
not containing or containing less than 70% by weight of petroleum oils or
oils obtained from bituminous minerals, that is biodiesel and blends of
biodiesel not included in heading 2710.

Item 147 also creates new subheadings 3826.00.10 and 3826.00.20, applicable
to unblended biodiesel and blends of biodiesel containing less than 70% by
weight of petroleum products, respectively.  These products transfer from
subheadings 3824.90.20 and 3824.90.30.

The new subheadings impose the same duty rates for these products.


Amendments to Chapter 41 (Raw hides and skins (other than furskins) and
leather)


Item 148 - Schedule 3 (subheading 4101.20.00, the description of goods in
column 2)

Subheading 4101.20.00 applies to hides and skins of bovine and equine
animals that are preserved but not tanned or otherwise prepared.  The text
of the subheading reads:

    Whole hides and skins, of a weight per skin not exceeding 8 kg when
    simply dried, 10 kg when dry-salted, or 16 kg when fresh, wet-salted or
    otherwise preserved.
The weight limits contained in the text of the subheading restrict these
hides and skins to young bovine and equine animals.  It is not possible to
split these hides in the tanning process.

This amendment to subheading 4101.20.00 is a clarification of the coverage
of the subheading, that does not apply to split hides.

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 149 - Schedule 3 (Chapter 42, before Note 1)


Item 149 inserts a new Note 1 into Chapter 42 to define the term "leather".


This definition provides that leather includes chamois and combination
chamois leather, patent leather, patent laminated leather and metallised
leather.  However, the definition does not include "composition leather", a
composite of leather and other materials.  This definition reflects the
wording of heading 4114, applicable to leather not yet made into articles,
and ensures consistency of terminology in the Harmonized System.

This definition applies to subsequent references to leather in Chapter 42.
The definition is not limiting and will apply to other forms of leather.

This definition does not affect the classification of any of the leather
articles described in Chapter 42 but does allow the simplification of the
wording of a number of the subheadings in the Chapter.

Item 150 - Schedule 3 (Chapter 42, Notes 1 and 2)

This item renumbers existing Chapter 42 Notes 1 and 2 as Notes 2 and 3,
respectively, as a consequence of the insertion of new Note 1.  Item 149
refers.

Item 151 - Schedule 3 (Chapter 42, Note 2)

This item amends a reference, to Note 1, in Note 2 to Chapter 42, to read
Note 2, as a consequence of the insertion of new Note 1.  Item 149 refers.

Item 152 - Schedule 3 (Chapter 42, Note 3)

This item renumbers existing Chapter 42 Note 3 as Note 4, as a consequence
of the insertion of new Note 1.  Item 149 refers.


Item 153 - Schedule 3 (subheading 4202.11, the description of goods in
column 2)


Subheading 4202.11 applies to (trunks, suit-cases etc), with outer surface
of leather, of composition leather or of patent leather.

Item 153 amends the text of the subheading to refer to leather, that is
leather as defined in new Note 1 to Chapter 42, and composition leather.
This amendment has no effect on the classification of goods within
subheading 4202.11.
Item 154 - Schedule 3 (subheading 4202.21.00, the description of goods in
column 2)


Subheading 4202.21.00 applies to (handbags), with outer surface of leather,
of composition leather or of patent leather.

Item 154 amends the text of the subheading to refer to leather, that is
leather as defined in new Note 1 to Chapter 42, and composition leather.
This amendment has no effect on the classification of goods within
subheading 4202.21.00.


Item 155 - Schedule 3 (subheading 4202.31, the description of goods in
column 2)


Subheading 4202.31 applies to (articles of a kind normally carried in the
pocket or handbag), with outer surface of leather, of composition leather
or of patent leather.

Item 155 amends the text of the subheading to refer to leather, that is
leather as defined in new Note 1 to Chapter 42, and composition leather.
This amendment has no effect on the classification of goods within
subheading 4202.31.


Item 156 - Schedule 3 (subheading 4202.91, the description of goods in
column 2)


Subheading 4202.91 applies to (other articles), with outer surface of
leather, of composition leather or of patent leather.

Item 156 amends the text of the subheading to refer to leather, that is
leather as defined in new Note 1 to Chapter 42, and composition leather.
This amendment has no effect on the classification of goods within
subheading 4202.91.


Amendments to Chapter 44 (Wood and articles of wood; wood charcoal)



Item 157 - Schedule 3 (Chapter 44, the title "Subheading Note.")


This item pluralises the title "Subheading Note" to Chapter 44 to reflect
the addition of new Subheading Note 1.  Item 158 refers.


Item 158 - Schedule 3 (Chapter 44, before Subheading Note 1)


This item inserts a new Subheading Note 1 to Chapter 44 to define "wood
pellets".  In brief, wood pellets are manufactured from the waste products
of the timber industry, including shavings, sawdust etc, and are
agglomerated, with or without the use of a binder, into cylindrical shaped
products.

The insertion of a definition of wood pellets and a new subheading to
separately identify these goods (refer item 161) results from a request
from the Trade and Timber Division of the United Nations Economic
Commission for Europe (UNECE).  According to the UNECE, wood pellets are a
carbon neutral product for the purposes of the Kyoto Agreement and are an
important source of fuel in many countries.  UNECE notes increasing world
trade in this product and this action will assist in the monitoring of this
trade.
Item 159 - Schedule 3 (Chapter 44, Subheading Note 1)

Chapter 44 Note 1 lists tropical woods, for example Mahogany and Meranti,
for the purposes of a number of subheadings of Chapter 44.

Item 159 renumbers Subheading Note 1 as Subheading Note 2, as a consequence
of the insertion of the new Subheading Note 1.

Item 160 - Schedule 3 (Chapter 44, Additional Note 1)

Additional Note 1 to Chapter 44 defines tropical wood for the purposes of a
number of seven and eight figure subheadings in Chapter 44.  Additional
Note 1, in turn, refers to Subheading Note 1 that lists these tropical
woods.  Refer to item 159.

Item 160 amends the reference to "Subheading Note 1", in Additional Note 1,
to "Subheading Note 2", as a consequence of the renumbering of Chapter 44
Subheading Note 1.  Item 159 refers.


Item 161 - Schedule 3 (subheading 4401.30.00)


This item splits subheading 4401.30.00 (sawdust and wood waste and scrap,
whether or not agglomerated in logs, briquettes, pellets or similar forms)
to separately identify wood pellets (as defined in new Subheading Note 1 to
Chapter 44), in new subheading 4401.31.00.  Other wood products classified
in subheading 4401.30.00 transfer to new subheading 4401.39.00.




Items 162 to 170 - Schedule 3 (subheadings 4403.4, 4407.2, 4408.10.13,
4408.3, 4408.39.1, 4408.39.12, 4408.39.13, 4408.90.13 and 4412.31.00, the
description of goods in column 2)


Each of these subheadings refers to the tropical woods defined in Chapter
44 Subheading Note 1.

Items 162 to 170 amend the reference to Subheading Note 1 to Subheading
Note 2, in each of the above subheadings, as a consequence of the
renumbering of Subheading Note 1 as Subheading Note 2.  Item 159 refers.


Amendments to Chapter 47 (Pulp of wood or of other fibrous cellulosic
material; recovered (waste and scrap) paper or paperboard)



Item 171 - Schedule 3 (subheading 4706.93.00, the description of goods in


column 2)


This item amends the text of subheading 4706.93.00 to replace the term
"semi-chemical" with "obtained by a combination of mechanical and chemical
processes".

In the production of paper, two types of pulping processes are used;
mechanical and chemical.  "Semi-chemical" equates to a combination of
mechanical and chemical (pulping) processes.  This amendment reflects
current industry terminology.

The scope of subheading 4706.93.00 does not change because of this
amendment.

Amendments to Chapter 48 (Paper and paperboard; articles of paper pulp, of
paper or of paperboard)



Item 172 - Schedule 3 (Chapter 48, paragraphs (o) and (p) of Note 2)


Chapter 48 Note 2, paragraphs (a) to (p), lists those goods not classified
in Chapter 48.

Item 172 amends paragraph (o) to remove the word "or" at the end of the
paragraph and re-inserts this word at the end of paragraph (p).

The item also removes the reference to "goods of Chapter 96, for example
buttons" from paragraph (p).

The above amendment allows the insertion of a new paragraph (o) in Note 2
to Chapter 48.  This paragraph maintains the exclusion of goods of Chapter
96 from Chapter 48, but also adds references to sanitary towels (pads) and
tampons, napkins (diapers) and napkin liners for babies.  This amendment
has the effect of formally excluding these goods from Chapter 48,
consistent with their classification in Chapter 96, heading 9619.  Item 241
refers.

Item 173 - Schedule 3 (Chapter 48, Subheading Note 3)

Chapter 48 Subheading Note 3 defines "semi-chemical fluting paper" for the
purposes of subheading 4805.11.  This Subheading Note refers to fibres
"obtained by a semi-chemical pulping process".

Item 173 changes this reference to "obtained by a combination of mechanical
and chemical processes", to reflect current industry terminology.

The scope of subheading 4805.11 does not change because of this amendment.

Item 174 - Schedule 3 (Chapter 48, Subheading Note 4)

Chapter 48 Subheading Note 4 defines "straw fluting paper" for the purposes
of subheading 4805.12.  This Subheading Note refers to fibres "obtained by
a semi-chemical pulping process".

Item 174 changes this reference to "obtained by a combination of mechanical
and chemical processes", to reflect current industry terminology.

The scope of subheading 4805.12 does not change because of this amendment.


Item 175 - Schedule 3 (subheadings 4808.20 to 4808.30.90)


Item 175 combines subheadings 4808.20 (sack kraft paper, creped or
crinkled, whether or not embossed or perforated) and 4808.30 (other kraft
paper) in a new subheading 4808.40 (kraft paper creped or crinkled, whether
or not embossed or perforated).

Embossed or perforated kraft paper, weighing not more than 205 g/m2
classified in subheadings 4808.20.10 and 4808.30.10 transfers to subheading
4808.40.10.  Other kraft paper of subheadings 4808.20.90 and 4808.30.90
transfers to subheading 4808.40.90.
Item 176 - Schedule 3 (subheading 4814.10.00)


This item repeals subheading 4814.10.00 ("ingrain" paper).  Ingrain (or
wood-chip) wallpaper consists of two layers of paper with wood fibre in
between.  These paper products transfer to subheading 4814.90.00 (other
wallpaper and similar wall coverings).

Item 177 - Schedule 3 (heading 4818, the description of goods in column 2)

Heading 4818 applies to toilet paper, napkins, towels, tissues and sanitary
articles etc, of paper, paper pulp, cellulose wadding and webs of cellulose
fibres.

This item amends the text of the heading to remove references to "napkins
for babies and tampons".  This amendment is made in conjunction with the
amendment to Chapter 48 Note 2.  These products transfer to heading 9619
(sanitary articles).


Item 178 - Schedule 3 (subheadings 4818.40 to 4818.40.90)


In accordance with the amendment of heading 4818 and the classification of
sanitary articles in heading 9619, this item repeals subheading 4818.40
(sanitary towels and tampons, napkins and napkin liners for babies and
similar sanitary articles).  The item also repeals subheadings 4818.40.10
(tampons) and 4818.40.90 (other sanitary articles).  These goods transfer
to new subheadings 9619.00.21 and 9619.00.29, respectively.

Amendments to Section XI (Textiles and textile articles)


Item 179 - Schedule 3 (Section XI, paragraph (u) of Note 1)


Section XI Note 1, paragraphs (a) to (v), lists those goods that are not
classified in Section XI, for example brushes and typewriter ribbons are
classified in Chapter 96 (other manufactured articles).

Item 179 amends paragraph (u) of this Note to add the following goods to
the paragraph:

   Sanitary towels (pads) and tampons, napkins (diapers) and napkin liners
   for babies.

This amendment has the effect of excluding these goods from Section XI, so
that they are not classified as textile articles in Section XI, but as
sanitary articles in Chapter 96, new heading 9619.  Item 241 refers.


Item 180 - Schedule 3 (Section XI, after paragraph (b) of Note 7)


Section XI Note 7 defines the term "made up" in respect of textile fabrics
and articles classified in Section XI of the Customs Tariff Act.  Item 180
adds a new paragraph (c) to Note 7 to specify that:

    (fabrics) cut to size and with at least one heat-sealed edge with a
    visible tapered or compressed border and the other edges treated as
    described in any other paragraph of this Note, but excluding fabrics
    the cut edges of which have been prevented from unravelling by hot
    cutting or by other simple means.

The provisions of this new paragraph and its terminology are consistent
with the other paragraphs of Note 7 to Section XI.
Item 181 - Schedule 3 (Section XI, paragraphs (c) to (f) of Note 7)

As a consequence of the insertion of new paragraph (c) to Note 7 to Section
XI, item 181 re-letters present paragraphs (c) to (f) of the Note as (d) to
(g), respectively.

Amendments to Chapter 53 (Other vegetable textile fibres; paper yarn and
woven fabrics of paper yarn)


Item 182 - Schedule 3 (subheading 5308.10.00)


This item repeals subheading 5308.10.00 (coir yarn).  This product
transfers to subheading 5308.90.00 (yarn of other vegetable textile
fibres).

Amendments to Chapter 56 (Wadding, felt and nonwovens; special yarns;
twine, cordage, ropes and cables and articles thereof)


Item 183 - Schedule 3 (Chapter 56, paragraph (d) of Note 1)


Chapter 56 Note 1, paragraphs (a) to (e), lists those goods not classified
in Chapter 56.

Item 183 amends paragraph (d) of the Note to remove the word "or" at the
end of the paragraph.

Item 184 - Schedule 3 (Chapter 56, at the end of Note 1)

This item inserts a new paragraph (f) in Note 7 to Chapter 56 to add
references to sanitary towels (pads) and tampons, napkins and napkin liners
for babies, and similar articles.  This amendment excludes sanitary towels
(pads) and tampons, napkins and napkin liners for babies and similar
articles from Chapter 56, consistent with their classification in Chapter
96, heading 9619.  Item 241 refers.


Item 185 - Schedule 3 (subheadings 5601.10 to 5601.10.90)


In accordance with the classification of sanitary articles in heading 9619
(sanitary articles) and the amendments to Chapter 56 Note 1, this item
repeals subheading 5601.10 (sanitary towels and tampons, napkins and napkin
liners for babies and similar sanitary articles, of wadding).  The item
also repeals subheadings 5601.10.10 (tampons) and 5601.10.90 (other
sanitary articles).  These goods transfer to new subheadings 9619.00.21 and
9619.00.29, respectively.

Amendments to Chapter 58 (Special woven fabrics; tufted textile fabrics;
lace; tapestries; trimmings; embroidery)


Item 186 - Schedule 3 (subheadings 5801.24.00 to 5801.25.90)


This item repeals subheading 5801.24.00 (warp pile fabrics, epingle (uncut,
of cotton)).  These goods transfer to subheading 5801.27.90 (warp pile
fabrics, of cotton, other than velvet).

The item also repeals subheadings 5801.25.10 (velvet, of cotton) and
5801.25.90 (other cut warp pile fabrics, of cotton).  These goods transfer
to subheadings 5801.27.10 (velvet) and 5801.27.90 (other warp pile fabrics,
of cotton).  Item 187 refers.
Item 187 - Schedule 3 (after subheading 5801.26.00)


This item creates new subheadings 5801.27 (warp pile fabrics, of cotton),
5801.27.10 (velvet) and 5801.27.90 (other warp pile fabrics, of cotton).




Item 188 - Schedule 3 (subheadings 5801.34.00 to 5801.35.90)


This item repeals subheading 5801.34.00 (warp pile fabrics, epingle (uncut,
of man-made fibres)).  These goods transfer to subheading 5801.37.90 (warp
pile fabrics, of man-made fibres, other than velvet).

The item also repeals subheadings 5801.35.10 (velvet, of man-made fibres)
and 5801.35.90 (other cut warp pile fabrics, of man-made fibres).  These
goods transfer to subheadings 5801.37.10 (velvet) and 5801.37.90 (other
warp pile fabrics, of man-made fibres).  Item 189 refers.


Item 189 - Schedule 3 (after subheading 5801.36.00)


This item creates new subheadings 5801.37 (warp pile fabrics, of man-made
fibres), 5801.37.10 (velvet) and 5801.37.90 (other warp pile fabrics of man-
made fibres).

Amendments to Chapter 61 (Articles of apparel and clothing accessories,
knitted or crocheted)


Item 190 - Schedule 3 (Chapter 61, paragraph (a) of Note 6)


Chapter 61 Note 6 defines knitted or crocheted articles of apparel and
clothing accessories for babies, of heading 6111.

Item 190 amends this Note to remove the words "it also covers babies'
napkins".  This has the effect of removing babies' napkins from heading
6111 and allows these goods to be classified as sanitary articles in new
heading 9619.  Item 241 refers.

Amendments to Chapter 62 (Articles of apparel and clothing accessories, not
knitted or crocheted)


Item 191 - Schedule 3 (Chapter 62, paragraph (a) of Note 4)


Chapter 62 Note 4 defines articles of apparel and clothing accessories for
babies, not knitted or crocheted, including woven goods, of heading 6209.

Item 191 amends this Note to remove the words "it also covers babies'
napkins".  This has the effect of removing babies' napkins from heading
6209 and allows these goods to be classified as sanitary articles in new
heading 9619.  Item 241 refers.

Item 192 - Schedule 3 (subheading 6211.41.00)

This item repeals subheading 6211.41.00 (garments, not elsewhere specified
in the Customs Tariff Act, for women or girls, of wool or fine animal hair,
not knitted or crocheted).  These goods transfer to subheading 6211.49.00
(garments, not elsewhere specified in the Customs Tariff Act, for women or
girls, of other textile materials, not knitted or crocheted).
Amendments to Chapter 63 (Other made up textile articles; sets; worn
clothing and worn textile articles; rags)


Item 193 - Schedule 3 (subheadings 6306.9 to 6306.99.00)


This item repeals subheadings 6306.91.00 (camping goods, not elsewhere
specified in the Customs Tariff Act, of cotton) and 6306.99.00 (camping
goods, not elsewhere specified in the Customs Tariff Act, of other textile
materials).  These goods transfer to new subheading 6306.90.00 (camping
goods, not elsewhere specified in the Customs Tariff Act, of textile
materials).

Amendments to Chapter 64 (Footwear, gaiters and the like; parts of such
articles)


Item 194 - Schedule 3 (subheadings 6406.9 to 6406.99.99)


This item restructures subheading 6406.9 (parts for footwear, including
gaiters, leggings and similar articles).

Goods of the present subheading 6406.99.10 (gaiters, leggings and similar
articles, and parts thereof) transfer to new subheading 6406.90.10.

Goods of the present subheadings 6406.91.00 (parts, of wood), 6406.99.20
(removable in-soles, heel cushions and similar articles), 6406.99.91 (parts
of metal) and 6406.99.99 (other parts) transfer to new subheading
6406.90.90 (other parts of footwear).

Amendments to Chapter 65 (Headgear and parts thereof)


Item 195 - Schedule 3 (heading 6505 to subheading 6505.90.90)


This item restructures the subheadings of heading 6505 (hats and other
headgear and hair-nets).  Goods of subheading 6505.90.10 (goods of non-
woven material) transfer to new subheading 6505.00.10.  The text of this
subheading includes the words "other than hair-nets" to clarify that hair-
nets are not included in this subheading.  Goods of subheading 6505.90.90
transfer to new subheading 6505.00.90 (other articles and goods).

Amendments to Chapter 68 (Articles of stone, plaster, cement, asbestos,
mica or similar materials)

Item 196 - Schedule 3 (subheading 6811.83.00)

This item repeals subheading 6811.83.00 (tubes, pipes and tube or pipe
fittings, of cellulose fibre-cement, not containing asbestos).  These goods
transfer to subheading 6811.89.00 (other articles, of cellulose fibre-
cement, not containing asbestos).
Amendments to Chapter 71 (Natural or cultured pearls, precious or semi-
precious stones, precious metals, metals clad with precious metal, and
articles thereof; imitation jewellery; coin)

Item 197 - Schedule 3 (Chapter 71, paragraph (e) of Note 3)

Note 3 to Chapter 71 lists those goods not covered by Chapter 71.
Paragraph (e) of this Note refers to articles of heading 4202 and 4203
(cases, bags etc and articles of apparel, of leather).  Note 2(B) to
Chapter 42 specifies that these goods remain in Chapter 42 even if they
have minor ornamentation of precious metals, pearls etc.  Otherwise they
are classified in Chapter 71.

Item 197 amends the reference to "Note 2(B)" in paragraph (e) of Note 3 to
Chapter 71 to read "Note 3(B)", as a consequence of the re-numbering of
Note 2 to Chapter 42 to Note 3.  Item 150 refers.

Amendments to Chapter 73 (Articles of iron or steel)


Item 198 - Schedule 3 (subheadings 7319.20.00 and 7319.30.00)


This item repeals subheadings 7319.20.00 (safety pins) and 7319.30.00
(other pins).  These goods transfer to subheading 7319.40.00 (safety and
other pins).

Amendments to Chapter 74 (Copper and articles thereof)


Item 199 - Schedule 3 (subheadings 7418.1 to 7418.19.00)


This item repeals subheadings 7418.11.00 (pot scourers and scouring or
polishing pads, gloves and the like, of copper) and 7418.19.00 (other
kitchen or household articles, of copper).

These goods transfer to new subheading 7418.10.00 (table, kitchen or other
household articles and parts thereof; pot scourers and scouring or
polishing pads, gloves etc, of copper).

Amendments to Chapter 76 (Aluminium and articles thereof)




Item 200 - Schedule 3 (subheadings 7615.1 to 7615.19.00)


This item repeals subheadings 7615.11.00 (pot scourers and scouring or
polishing pads, gloves etc, of aluminium) and 7615.19.00 (other kitchen or
household articles, of aluminium).

These goods transfer to new subheading 7615.10.00 (table, kitchen or other
household articles and parts thereof; pot scourers and scouring or
polishing pads, gloves etc of aluminium).
Amendments to Chapter 82 (Tools, implements, cutlery, spoons and forks, of
base metal; parts thereof of base metal)

Item 201 - Schedule 3 (subheading 8201.20.00)

This item repeals subheading 8201.20.00 (forks of a kind used in
agriculture etc).  These goods transfer to subheading 8201.90.00 (other
hand tools of a kind used in agriculture, horticulture or forestry).

Item 202 - Schedule 3 (subheadings 8205.80.00 and 8205.90.00)

This item repeals subheading 8205.80.00 (anvils; portable forges; hand- or
pedal-operated grinding wheels with frameworks).  These goods transfer to
subheading 8205.90.00.

Item 202 also amends the wording of subheading 8205.90.00, as follows:
Other, including sets of articles of two or more subheadings of this
heading.


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)





Introductory comments




Section XVI of the Harmonized System applies to machinery (Chapter 84) and
electrical equipment (Chapter 85).  These Chapters apply to a diverse range
of goods, from vacuum cleaners to telephones and ADP equipment (Information
Technology equipment).  Amendments are being made to Section XVI to reflect
technological developments, to group together related products and to
clarify existing provisions.

Item 203 - Schedule 3 (Section XVI, paragraph (a) of Note 1)

Note 1 to Section XVI (machinery and electrical equipment) lists those
goods that are not classified in that Section of the Customs Tariff Act.

Item 203 corrects a minor typographical error, to replace a semi-colon with
a comma in paragraph (a) of Note 1.

Item 204 - Schedule 3 (Section XVI, Additional Note 3)

Section XVI Additional Note 3 provides a clarification of the phrase "with
the machines of that kind", in connection with the classification of
machine parts.

Item 204 corrects a reference to heading 8485 in this Note and replaces
this with 8487.  Heading 8487 provides classification for machinery parts
that are not specified elsewhere in Chapter 84.  It is therefore excluded
from the provisions of Section XVI Additional Note 3.  This amendment does
not affect the classification of machinery or parts in the Customs Tariff
Act.
Amendments to Chapter 84 (Nuclear reactors, boilers, machinery and
mechanical appliances; parts thereof)



Item 205 - Schedule 3 (Chapter 84, Note 2)


Note 2 to Chapter 84, inter alia, specifies that heading 8424 (mechanical
appliances for projecting liquids) does not apply to ink-jet printing
machines.

Item 205 amends this reference to also specify that heading 8424 does not
apply to water-jet cutting machines.  This amendment clarifies the coverage
of 8424.




Item 206 - Schedule 3 (Chapter 84, subparagraph (C)(ii) of Note 9)


Heading 8486 applies to machines used for the manufacture of semiconductor
boules and wafers, electronic integrated circuits and flat panel displays.
 Paragraph (C) of Note 9 to Chapter 84, in subparagraphs (i) to (iii)
specifies that heading 8486, in addition, applies to machines for the
repair, assembling and handling of these goods.

Item 206 deletes the word "and" at the end of subparagraph (ii).  This
amendment clarifies the intent that a machine specified in paragraph (C) is
required to perform only one of the listed functions in paragraphs (i) to
(iii).  This removes a possible misinterpretation of the Note that a
machine specified in paragraph (C) must perform all the listed functions in
paragraphs (i) to (iii).


Item 207 - Schedule 3 (Chapter 84, Subheading Note 1)


Note 5 to Chapter 84 provides the definition of "automatic data processing
machines" (ADP machines) for the purposes of heading 8471 of the Harmonized
System.

Subheading Note 1 to Chapter 84 that defines "systems" for the purposes of
subheading 8471.49.00 refers to paragraph 5(B) of Note 5.  This is an
incorrect reference: the reference should be to paragraph 5(C).  Item 207
corrects this error.


Item 208 - Schedule 3 (Chapter 84, at the end of the Additional Notes)


This item inserts a new Additional Note 4 to Chapter 84 to specify that
water-jet cutting machines are not classified in subheadings 8486.10.10,
8486.20.10, 8486.30.10 or 8486.40.10.  Heading 8486 applies to machines and
apparatus for the manufacture of semiconductor boules or wafers and other
semiconductor devices.

Subheadings 8486.10.10, 8486.20.10, 8486.30.10 and 8486.40.10 refer to
machine-tools for working material by removal of material, by the processes
specified in heading 8456 (including laser or other light or photon beam,
ionic-beam or electron beam processes).  These subheadings provide a Free
rate of duty for such goods.  However, prior to January 2012, these
processes did not include removal of material by water-jet cutting.

The amendment to heading 8456 will include the process of water-jet
cutting.  Item 211 refers.  The new Additional Note 4 directs that when
such machines are used for the manufacture of semiconductor devices, they
are to be classified in subheadings 8486.10.90, 8486.20.90, 8486.30.90 and
8486.40.90.  This ensures that the existing duty rate for water-jet cutting
machines is preserved in these circumstances.
Item 209 - Schedule 3 (subheading 8425.3, the description of goods in
column 2)


Subheading 8425.3 applies to "other winches and capstans".

Item 209 removes the word "other" from the description, as there are no
other winches described before subheading 8425.3.  This amendment ensures
consistency of terminology in the Customs Tariff Act.

Item 210 - Schedule 3 (subheadings 8452.40.00 and 8452.90.00)

This item repeals subheading 8452.40.00.  These goods transfer to
subheading 8452.90.00 (other parts of sewing machines).

Item 210 also amends the wording of subheading 8452.90.00, as follows:

    furniture, bases and covers for sewing machines and parts thereof;
    other parts of sewing machines.


Item 211 - Schedule 3 (heading 8456, the description of goods in column 2)


Heading 8456 applies to machine-tools for working any material by removal
of material, by laser or other light or photon beam, ultrasonic, electro-
discharge, electro-chemical, electron beam, ionic-beam or plasma arc
processes.

Item 211 amends the text of the heading by adding "water-jet cutting
machines".

A water-jet cutting machine, or water-jet cutter, uses a high pressure pump
to raise water pressure to very high levels.  The water may be mixed with
fine abrasives and is projected at two or three times the speed of sound
through an orifice of precious stone, commonly sapphire.  The water jet
thus produced is capable of working or cutting most materials, including
metals such as titanium and stone such as marble.  It is particularly
useful for materials that are sensitive to heat including semiconductor
devices.

Item 212 - Schedule 3 (subheading 8456.90.00)

In conjunction with the amendment to heading 8456, this item splits
subheading 8456.90.00 to create a new subheading 8456.90.10 to apply to
water-jet cutting machines.  These machines transfer from subheading
8479.89.90.

Goods classified in subheading 8456.90.00 transfer to subheading 8456.90.90
(other machines of heading 8456).

Item 213 - Schedule 3 (subheading 8466.93.00)

In conjunction with the amendment to heading 8456, this item splits
subheading 8466.93.00 to create a new subheading 8466.93.10 to apply to
parts for water-jet cutting machines.  These goods transfer from subheading
8479.90.00.

Goods classified in subheading 8466.93.00 transfer to subheading 8466.93.90
(other parts of the machines of 8456 to 8461).
Item 214 - Schedule 3 (after subheading 8479.60.00)


This item creates a new subheading 8479.7 to separately identify passenger
boarding bridges.  Subheading 8479.71.00 applies to passenger boarding
bridges of a kind used in airports and 8479.79.00 applies to other
passenger boarding bridges. These bridges transfer from subheading
8479.89.90.




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 215 - Schedule 3 (Chapter 85, paragraph (d) of Note 1)


Note 1 to Chapter 85 lists goods that are excluded from Chapter 85.
Paragraph (d) of this Note refers to vacuum apparatus of a kind used for
medical, surgical, dental or veterinary purposes.  The Note specifies that
these goods are classified in Chapter 90 of the Customs Tariff Act (medical
and surgical apparatus etc).

Item 215 amends paragraph (d) to replace the word "purposes" with
"sciences".  This ensures consistency of terminology in the Customs Tariff
Act.  It also replaces the reference to Chapter 90 with heading 9018
(instruments and appliances used in medical, surgical, dental or veterinary
sciences, etc) that specifically applies to these goods.


Item 216 - Schedule 3 (after subheading 8507.40.00)


This item creates new subheadings 8507.50.00 and 8507.60.00 to separately
identify nickel-metal hydride accumulators and lithium-ion accumulators.
These accumulators transfer from subheading 8507.80.00 (other
accumulators).


Item 217 - Schedule 3 (heading 8522, the description of goods in column 2)


Heading 8522 applies to parts and accessories for use with the apparatus of
8519 to 8521 (sound and video recording apparatus).

As there is currently no heading 8520 in the Customs Tariff Act, item 217
amends the text of heading 8522 to replace "to" with "and".  This amendment
ensures consistency of terminology in the Customs Tariff Act.


Item 218 - Schedule 3 (subheading 8523.40.00)


This item splits subheading 8523.40.00 (optical media) to separately
identify unrecorded optical media (8523.41.00) and other optical media
(8523.49.00).


Item 219 - Schedule 3 (subheading 8525.80.10, the description of goods in
column 2)


Subheading 8525.80.10 applies to digital cameras.  The amendment to the
text of this subheading clarifies that the subheading applies to both
digital cameras and web cameras.
Item 220 - Schedule 3 (subheading 8528.73.00, the description of goods in
column 2)


Subheading 8528.73.00 applies to black and white or monochrome television
receivers.  Item 220 simplifies the text of the subheading to refer only to
monochrome television receivers.




Item 221 - Schedule 3 (subheading 8540.12.00, the description of goods in
column 2)


Subheading 8540.12.00 applies to black and white or monochrome television
picture tubes.  Item 221 simplifies the text of the subheading to refer
only to monochrome television pictures.

Item 222 - Schedule 3 (subheadings 8540.40.00 and 8540.50.00)

This item combines subheadings 8540.40.00 (data/graphic display tubes,
colour, with a phosphor dot screen pitch smaller than 0.4 mm) and
8540.50.00 (data/graphic display tubes, black and white or other
monochrome) into revised subheading 8540.40.00.

Item 223 - Schedule 3 (subheading 8540.72.00)

This item repeals subheading 8540.72.00 (klystrons, a type of microwave
tube).  These goods transfer to subheading 8540.79.00 (other microwave
tubes).

Amendments to Chapter 87 (Vehicles other than railway or tramway rolling-
stock, and parts and accessories thereof)

Item 224 - Schedule 3 (subheadings 8714.1 to 8714.19.90)

This item restructures subheading 8714.1 (parts and accessories of
motorcycles).  The new subheading 8714.10.10 applies to exhaust systems and
parts that transfer from subheading 8714.19.10; subheading 8714.10.90
applies to other parts and accessories that transfer from subheading
8714.11.00 (motorcycle saddles) and 8714.19.90 (other motorcycle parts).




Amendments to Chapter 90 (Optical, photographic, cinematographic,
measuring, checking, precision, medical or surgical instruments and
apparatus; parts and accessories thereof)



Item 225 - Schedule 3 (subheadings 9007.1 to 9007.19.00)


This item repeals subheadings 9007.11.00 (cameras for film of less than 16
mm width or for double-8 mm film) and 9007.19.00 (other cameras).  These
cameras transfer to new subheading 9007.10.00 (cameras).

Item 226 - Schedule 3 (subheadings 9008.10.00 to 9008.40.00)

This item restructures the subheadings of heading 9008 (image projectors,
other than cinematographic; photographic (other than cinematographic)
enlargers and reducers) to create a new subheading 9008.50 (projectors,
enlargers and reducers).
Subheading 9008.50.10 applies to overhead projectors that transfer from
subheading 9008.30.10; subheading 9008.50.90 applies to other projectors,
enlargers and reducers that transfer from subheadings 9008.10.00 (slide
projectors), 9008.20.00 (microfilm etc readers), 9008.30.90 (other image
projectors) and 9008.40.00 (photographic enlargers and reducers).

Amendments to Chapter 91 (Clocks and watches and parts thereof)


Item 227 - Schedule 3 (subheadings 9109.1 to 9109.19.00)


This item repeals subheadings 9109.11.00 (clock movements, electrically
operated, of alarm clocks) and 9109.19.00 (other electrically operated
clock movements).  These goods transfer to new subheading 9109.10.00
(electrically operated clock movements).

Item 228 - Schedule 3 (subheading 9114.20.00)

This item repeals subheading 9114.20.00 (jewels of a kind used in clocks
and watches).  These goods transfer to subheading 9114.90.00 (other clock
or watch parts).

Amendments to Chapter 92 (Musical instruments; parts and accessories of
such articles)


Item 229 - Schedule 3 (heading 9205, the description of goods in column 2)


Heading 9205 applies to wind musical instruments.  The text of the heading
includes examples such as clarinets, trumpets and bagpipes.

Item 229 amends the text of the heading to include additional examples,
keyboard pipe organs and accordions.  The item also amends the text of the
heading to clarify the intent that the heading does not cover fairground
organs and mechanical street organs.  (These organs are classified in
heading 9208).

Amendments to Chapter 93 (Arms and ammunition; parts and accessories
thereof)


Item 230 - Schedule 3 (subheadings 9301.1 to 9301.19.00)


Subheading 9303.1 applies to artillery weapons (guns, howitzers etc).

Item 230 combines subheadings 9301.11.00 (self-propelled) and 9301.19.00
(other artillery weapons) in a new subheading 9301.10.00.

Item 231 - Schedule 3 (subheadings 9305.2 to 9305.29.00)

This item restructures subheading 9305.2 (parts and accessories of shotguns
or rifles).  New subheading 9305.20.10 applies to shotgun barrels that
transfer from subheading 9305.21.00: subheading 9305.20.90 applies to other
parts and accessories that transfer from subheading 9305.29.00.
Amendments to Chapter 94 (Furniture; bedding, matresses, 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 232 - Schedule 3 (Chapter 94, paragraph (g) of Note 1)


The above paragraph uses the phrase "8519 to 8521".  As there is currently
no heading 8520, item 232 amends this text to replace "to" with "or".  This
amendment ensures consistency of terminology in the Customs Tariff Act.

Item 233 - Schedule 3 (Chapter 94, paragraph (a) of Note 2)

Headings 9401, 9402 and 9403 refer to seats, chairs and other furniture.
Note 2 to Chapter 94 specifies that articles that are designed to be fixed
to walls, for example shelved furniture, bookcases etc, remain classified
in these headings.

Item 233 amends this Note to include a reference to single shelves
presented with supports for fixing them to the wall.  This amendment is a
clarification of the existing text and does not affect the classification
of goods.

Amendments to Chapter 95 (Toys, games and sports requisites; parts and
accessories thereof)


Item 234 - Schedule 3 (Chapter 95, paragraph (m) of Note 1)


Note 1 to Chapter 95 lists goods that are excluded from Chapter 95.

Item 234 amends paragraph (m) to Note 1 to Chapter 95 to add the following
goods:

    Discs, tapes, solid-state non-volatile storage devices, "smart cards"
    and other media for the recording of sound or of other phenomena,
    whether or not recorded (8523).


These goods are therefore formally excluded from Chapter 95 and the revised
paragraph (m) specifies that they are classified in heading 8523 (discs,
tapes, solid-state storage devices etc).  These amendments are a
clarification of the existing provisions of the Customs Tariff Act.

Item 234 also amends paragraph (m) to Note 1 to Chapter 95 to add the
following goods:

    Cordless infrared remote control devices (8543).


These goods are therefore also excluded from Chapter 95 and the revised
paragraph (m) specifies that they are classified in heading 8543
(electrical machines and apparatus having individual functions not
elsewhere specified).  Under these arrangements, there is a possible
transfer of such goods, when imported separately, from subheading
9504.10.00 (video games of a kind used with a television receiver) to
subheading 8543.70.00 (electrical machines and apparatus not elsewhere
specified in Chapter 85).
Item 235 - Schedule 3 (Chapter 95, at the end of the Notes)


This item adds a new Subheading Note 1 to Chapter 95 to define goods of the
new subheading 9504.50 (video game consoles and machines).  Item 239
refers.

The Subheading Note specifies that subheading 9504.50 applies to:

    Video game consoles from which the image is reproduced on a television
    receiver, a monitor or other external screen or surface; or


    Video game machines having a self-contained video screen, whether or
    not portable.




Item 236 - Schedule 3 (heading 9504, the description of goods in column 2)


Heading 9504 applies to articles for funfair, parlour and table games etc.


Item 236 amends the heading to clarify that the heading also applies to
video game consoles and machines.

Item 237 - Schedule 3 (subheading 9504.10.00)

This item repeals subheading 9504.10.00 (video games of a kind used with a
television receiver).  These goods transfer to subheading 9504.50.10.

As noted, as a consequence of the amendment of paragraph 1(m) to Chapter
95, there may be a transfer of certain infra-red remote control devices
from this subheading to subheading 8543.70.00 (machines and apparatus
having individual functions not specified elsewhere in the Customs Tariff
Act).


Item 238 - Schedule 3 (subheading 9504.30.00, the description of goods in
column 2)


Subheading 9504.30.00 applies to games operated by coins, banknotes, tokens
or other means of payment.  The text of the subheading also specifies that
the subheading does not apply to bowling alley equipment.

Item 238 amends the subheading by adding the word "automatic" before
"bowling alley equipment".  This is a clarification of the text of the
subheading.

Item 239 - Schedule 3 (after subheading 9504.40.00)

This item creates a new subheading 9504.50 to specify video game consoles
and machines, other than those of subheading 9504.30.00 (machines etc
operated by coins, tokens etc).

Subheading 9504.50.10 applies to such goods of a kind used with a
television receiver (that transfer from subheading 9504.10.00) and
subheading 9504.50.90 applies to other goods that transfer from subheading
9504.90.90.
Amendments to Chapter 96 (Miscellaneous manufactured articles)


Item 240 - Schedule 3 (subheadings 9608.3 to 9608.39.00)


This item repeals subheadings 9608.31.00 (Indian ink drawing pens) and
9608.39.00 (other fountain pens etc).   Indian ink drawing pens transfer to
new subheading 9608.30.10, other pens transfer to new subheading
9608.30.90.




New heading 9619 - Introductory Comments


Chapter 96 covers miscellaneous manufactured articles.  The amendments to
this Chapter include the creation of a new heading 9619 for sanitary
articles, for example nappies and tampons.  These goods are classified in
various subheadings in the Customs Tariff Act, depending on their
composition.  The new heading 9619 is designed to simplify the Customs
Tariff Act by classifying such goods under the one heading.




Item 241 - Schedule 3 (at the end of Chapter 96)


Item 241 creates the new heading 9619 to apply to sanitary towels (pads)
and tampons, napkins and napkin liners for babies and similar articles of
any material.  As noted, these goods are classified in various subheadings
throughout the Customs Tariff Act, mainly depending on their composition.
In conjunction with the creation of this new heading, the amendments to the
Customs Tariff Act Notes exclude these products from classification in
other headings and subheadings of the Customs Tariff Act.  This enables the
classification of these goods under one heading of the Customs Tariff Act.

In addition to sanitary towels and napkins for babies, the heading includes
items such as nursing pads, napkins (diapers) for adults with incontinence
and pantyliners, of any material.  It also includes briefs for women or
girls and underpants for men and boys with incontinence.

In general, the articles of heading 9619 are disposable.  The articles of
this heading are usually shaped so that they may fit snugly to the human
body.  Many of these articles are composed of:

    (a) an inner layer designed to wick fluid from the wearer's skin to
prevent chafing;
    (b) an absorbent core for collecting and storing fluid until the
       product can be disposed of; and
    (c) an impermeable outer layer to prevent leakage of fluid from the
    absorbent core.

The heading does not include articles such as pilchers, of rubber or
plastics, or "flat" products in the form of absorbent pads that are used on
hospital beds and chairs.

Within heading 9619, item 241 creates a number of subheadings to preserve
duty rates of goods that transfer to the new heading, from other headings
and subheadings in the Customs Tariff Act.


The new subheadings are set out in the following Table.  The Table also
shows the applicable previous subheadings.

Table: Sanitary articles of heading 9619

|Post-2012  |Post-2012 Description              |Pre-2012  |
|Subheading |                                   |Subheading|
|9619       |Sanitary towels (pads) and tampons,|          |
|           |napkins and napkin liners for      |          |
|           |babies and similar articles, of any|          |
|           |material:                          |          |
|9619.00.10 |Goods, of paper pulp, paper,       |3005.10.00|
|           |cellulose wadding or webs of       |          |
|           |cellulose fibres or of textile     |3005.90.90|
|           |wadding, as follows:               |          |
|           |(a)    incontinence pads, whether  |          |
|           |or not                             |          |
|           |having an adhesive strip;          |          |
|           |(b)    pants or napkins for adults |          |
|9619.00.2  |Goods, NSA, of paper pulp, paper,  |          |
|           |cellulose wadding or webs of       |          |
|           |cellulose fibres or of textile     |          |
|           |wadding:                           |          |
|9619.00.21 |Tampons                            |4818.40.10|
|           |                                   |          |
|           |                                   |5601.10.10|
|9619.00.29 |Other                              |4818.40.90|
|           |                                   |          |
|           |                                   |5601.10.90|
|9619.00.30 |Sanitary articles, NSA, being      |6107.11.00|
|           |women's or girls' briefs or panties|          |
|           |or men's or boys' underpants or    |6107.12.00|
|           |briefs                             |          |
|           |                                   |6107.19.00|
|           |                                   |          |
|           |                                   |6108.21.00|
|           |                                   |          |
|           |                                   |6108.22.00|
|           |                                   |          |
|           |                                   |6108.29.00|
|           |                                   |          |
|           |                                   |6207.11.00|
|           |                                   |          |
|           |                                   |6207.19.00|
|           |                                   |          |
|           |                                   |6208.91.00|
|           |                                   |          |
|           |                                   |6208.92.00|
|           |                                   |          |
|           |                                   |6208.99.00|
|9619.00.4  |Garments, NSA:                     |          |
|9619.00.41 |For babies                         |6111.20.90|
|           |                                   |          |
|           |                                   |6111.30.90|
|           |                                   |          |
|           |                                   |6111.90.90|
|           |                                   |          |
|           |                                   |6209.20.90|
|           |                                   |          |
|           |                                   |6209.30.90|
|           |                                   |          |
|           |                                   |6209.90.90|
|9619.00.49 |Other                              |3926.20.29|
|           |                                   |          |
|           |                                   |6113.00.19|
|           |                                   |          |
|           |                                   |6113.00.90|
|           |                                   |          |
|           |                                   |6210.40.90|
|           |                                   |          |
|           |                                   |6210.50.90|

Table: Sanitary articles of heading 9619 (continued)

|Post-2012  |Post-2012 Description              |Pre-2012  |
|Subheading |                                   |Subheading|
|           |                                   |          |
|9619.00.50 |Clothing accessories               |3926.20.90|
|           |                                   |          |
|           |                                   |6111.20.20|
|           |                                   |          |
|           |                                   |6111.30.20|
|           |                                   |          |
|           |                                   |6111.90.20|
|           |                                   |          |
|           |                                   |6209.20.20|
|           |                                   |          |
|           |                                   |6209.30.20|
|           |                                   |          |
|           |                                   |6209.90.20|
|9619.00.60 |Sanitary articles of plastics, NSA |3926.90.90|
|9619.00.90 |Other textile articles             |6307.90.10|
|           |                                   |          |
|           |                                   |6307.90.29|
|           |                                   |          |
|           |                                   |6307.90.40|
|           |                                   |          |
|           |                                   |6307.90.99|

Amendments to Schedule 4 (Concessional rates of duty)


Introductory comments


Schedule 4 to the Customs Tariff Act provides concessional importation 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.  However, item 36 in Schedule 4 is the only item affected by
the Harmonized System 2012 changes.  Item 242 of the HS2012 Bill amends
item 36 to implement those changes.

Item 242 - Schedule 4 (item 36, table)

Item 36 provides a Free rate of 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.

Item 242 of the HS2012 Bill amends the subheadings listed in the table to
reflect amendments to those subheadings contained elsewhere in the HS2012
Bill.  These amendments ensure that item 36 will continue to apply to the
same range of goods as previously.

Amendments to Schedule 5 (Rates of duty for US originating goods)


Introductory comments


In accordance with the Australia-US Free Trade Agreement (AUSFTA), the
Customs Tariff Act provides a customs duty rate of Free for US originating
goods, unless another rate of duty is specified for those goods.  Schedule
5 to the Customs Tariff Act specifies those alternative rates of duty.

Items 243 to 260 amend the table items in Schedule 5 to 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 and products affected by
        the Harmonized System 2012 changes will continue to apply at the
        same rate, in accordance with the AUSFTA.

As a result of the Harmonized System 2012 tariff changes, the Rules of
Origin in the AUSFTA which are based on the current (2007) Harmonized
System will require amendment.  The Department of Foreign Affairs and Trade
will submit the necessary documentation to the Joint Standing Committee on
Treaties (JSCOT) to progress these changes.  Subject to the JSCOT report,
the Australian Customs and Border Protection Service will arrange for the
amendment of the Customs (Australia-US Free Trade Agreement) Regulations
2004 pertaining to the AUSFTA.


Item 243 - Schedule 5 (table items 50 and 51)


This item repeals table items 50 and 51 in Schedule 5 and creates new table
items 50, 51 and 51A, applicable to certain tobacco products.  These
amendments reflect the creation of new subheadings 2403.11.00, 2403.19.10
and 2403.19.90 in Schedule 3, in connection with amendments relating to
water pipe tobacco.  Item 104 refers.


Item 244 - Schedule 5 (cell at table item 60, column 2)


This item replaces the reference to subheading 2710.11.61 in table item 60
in Schedule 5 with subheading 2710.12.61 to reflect the creation of new
subheading 2710.12.61 in Schedule 3, for gasoline for use as fuel in
aircraft.  Item 109 refers.


Item 245 - Schedule 5 (cell at table item 61, column 2)


This item replaces the reference to subheading 2710.11.69 in table item 60
in Schedule 5 with subheading 2710.12.69 to reflect the creation of new
subheading 2710.12.69 in Schedule 3, for gasoline other than for use as
fuel in aircraft.  Item 109 refers.

Item 246 - Schedule 5 (cell at table item 62, column 2)

This item replaces the reference to subheading 2710.11.70 in table item 62
in Schedule 5 with subheading 2710.12.70 to reflect the creation of new
subheading 2710.12.70 in Schedule 3, for other refined or partly refined
petroleum products.
Item 109 refers.


Item 247 - Schedule 5 (table item 63)


This item repeals table item 63 in Schedule 5 to reflect the repeal of
subheading 2710.11.80 (blends of biodiesel and petroleum oils containing
70% or more by weight of petroleum oils).  Item 109 refers.


Item 248 - Schedule 5 (table item 71)


This item repeals table item 71 in Schedule 5 to reflect the repeal of
subheading 2710.19.80 (blends of biodiesel and petroleum oils containing
70% or more by weight of petroleum oils).  Item 111 refers.
Item 249 - Schedule 5 (after table item 73)


This item inserts a new table item 73A in Schedule 5 to reflect the
creation of new subheading 2710.20.00 (blends of biodiesel and petroleum
oils containing more than 70% by weight of petroleum oils).  Item 112
refers.


Item 250 - Schedule 5 (table item 97A)


This item repeals table item 97A in Schedule 5 as a consequence of the
restructure of heading 2852 (compounds of mercury).  Item 116 refers.

Item 97A applies to goods classified in subheading 2852.00.40 (mercury
salts of the carboxylic acids of subheading 2918.9).  These goods transfer
to subheading 2852.10.10.  Item 97A is no longer required as its duty rate
reduced to Free from 1 January 2010.


Item 251 - Schedule 5 (cell at table item 133A, column 2)


This item replaces the reference to subheading 3824.90.20 in table item
133A in Schedule 5 with subheading 3826.00.10 to reflect the creation of
new subheading 3826.00.10 in Schedule 3, for unblended biodiesel.  Item 147
refers.


Item 252 - Schedule 5 (cell at table item 133B, column 2)


This item replaces the reference to subheading 3824.90.30 in table item
133B in Schedule 5 with subheading 3826.00.20 to reflect the creation of
new subheading 3826.00.20 in Schedule 3, for blends of biodiesel and
petroleum oils containing less than 70% by weight of petroleum oils.  Item
147 refers.


Item 253 - Schedule 5 (table item 449)


This item repeals table item 449 in Schedule 5 to reflect the repeal of
subheading 5601.10.90 (sanitary towels, napkins and napkin liners of
wadding of textile material).  Item 185 refers.


Item 254 - Schedule 5 (table items 504 to 506)


This item repeals table items 504 to 506 in Schedule 5 to reflect the
repeal of subheadings 5801.24.00, 5801.25.10 and 5801.25.90 (warp pile
fabrics of cotton).  Item 186 refers.


Item 255 - Schedule 5 (after table item 507)


This item inserts a new table item 507A in Schedule 5 to reflect the
creation of new subheading 5801.27.90 (warp pile fabrics of cotton, other
than velvet).  Item 187 refers.


Item 256 - Schedule 5 (table items 510 to 512)


This item repeals table items 510 to 512 in Schedule 5 to reflect the
repeal of subheadings 5801.34.00, 5801.35.10 and 5801.35.90 (warp pile
fabrics of man-made fibres).  Item 188 refers.
Item 257 - Schedule 5 (after table item 513)


This item inserts a new table item 513A in Schedule 5 to reflect the
creation of new subheading 5801.37.90 (warp pile fabrics of man-made
fibres, other than velvet).
Item 189 refers.


Item 258 - Schedule 5 (table item 833)


This item repeals table item 833 in Schedule 5 to reflect the repeal of
subheading 6211.41.00 (other women's or girls' garments, of wool or fine
animal hair).
Item 192 refers.


Item 259 - Schedule 5 (table items 905 and 906)


This item repeals table items 905 and 906 in Schedule 5 to reflect the
repeal of subheadings 6306.91.00 and 6306.99.00 (camping goods, of cotton).
 Table item 905 applies to new subheading 6306.90.00.  Item 193 refers.


Item 260 - Schedule 5 (at the end of the table)


This item adds new table items 952 to 955 to Schedule 5.  These items apply
to the goods of new heading 9619 (sanitary articles).  Item 241 refers.

Sanitary articles transfer to heading 9619 from other headings in the
Customs Tariff Act.  The new table items in Schedule 5 impose the same
rates of duty that applied to these goods in their previous
classifications.

In Schedule 5, new table items 954 and 955 use the term "(prescribed goods
only)".  In these instances, the rate specified for those table items will
only apply to goods that are prescribed in the Customs Tariff Regulations
2004 (the Tariff regulations).

Amendments to Schedule 6 (Rates of duty for Thai originating goods)


Introductory comments


In accordance with the Thailand-Australia Free Trade Agreement (TAFTA), the
Customs Tariff Act provides a customs duty rate of Free for Thai
originating goods, unless another rate of duty is specified for those
goods.  Schedule 6 to the Customs Tariff Act specifies those alternative
rates of duty.

Items 261 to 278 amend the table items in Schedule 6 to 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 and products affected by
        the Harmonized System 2012 changes will continue to apply at the
        same rate, in accordance with the TAFTA.

As a result of the Harmonized System 2012 tariff changes, the Rules of
Origin in the TAFTA which are based on the current (2007) Harmonized System
will require amendment.
The Department of Foreign Affairs and Trade will submit the necessary
documentation to the Joint Standing Committee on Treaties (JSCOT) to
progress these changes.  Subject to the JSCOT report, the Australian
Customs and Border Protection Service will arrange for the amendment of the
Customs (Thailand-Australia Free Trade Agreement) Regulations 2004
pertaining to the TAFTA.


Item 261 - Schedule 6 (table items 53 and 54)


This item repeals table items 53 and 54 in Schedule 6 and creates new table
items 53, 54 and 54A, applicable to certain tobacco products.  These
amendments reflect the creation of new subheadings 2403.11.00, 2403.19.10
and 2403.19.90 in Schedule 3, in connection with amendments relating to
water pipe tobacco.  Item 104 refers.


Item 262 - Schedule 6 (cell at table item 63, column 2)


This item replaces the reference to subheading 2710.11.61 in table item 63
in Schedule 6 with subheading 2710.12.61 to reflect the creation of new
subheading 2710.12.61 in Schedule 3, for gasoline for use as fuel in
aircraft.  Item 109 refers.


Item 263 - Schedule 6 (cell at table item 64, column 2)


This item replaces the reference to subheading 2710.11.69 in table item 64
in Schedule 6 with subheading 2710.12.69 to reflect the creation of new
subheading 2710.12.69 in Schedule 3, for gasoline other than for use as
fuel in aircraft.
Item 109 refers.


Item 264 - Schedule 6 (cell at table item 65, column 2)


This item replaces the reference to subheading 2710.11.70 in table item 65
in Schedule 6 with subheading 2710.12.70 to reflect the creation of new
subheading 2710.12.70 in Schedule 3, for other refined or partly refined
petroleum products.
Item 109 refers.




Item 265 - Schedule 6 (table item 66)


This item repeals table item 66 in Schedule 6 to reflect the repeal of
subheading 2710.11.80 (blends of biodiesel and petroleum oils containing
70% or more by weight of petroleum oils).  Item 109 refers.


Item 266 - Schedule 6 (table item 74)


This item repeals table item 74 in Schedule 6 to reflect the repeal of
subheading 2710.19.80 (blends of biodiesel and petroleum oils containing
70% or more by weight of petroleum oils).  Item 111 refers.


Item 267 - Schedule 6 (after table item 76)


This item inserts a new table item 76A in Schedule 6 to reflect the
creation of new subheading 2710.20.00 (blends of biodiesel and petroleum
oils containing more than 70% by weight of petroleum oils).  Item 112
refers.
Item 268 - Schedule 6 (table item 100A)


This item repeals table item 100A in Schedule 6 as a consequence of the
restructure of heading 2852 (compounds of mercury).  (Item 116 refers).
Item 100A applies to goods classified in subheading 2852.00.50 (mercury
salts of triethanolamine).  These goods transfer to subheading 2852.10.20.
Item 100A is no longer required as its duty rate reduced to Free from 1
January 2008.


Item 269 - Schedule 6 (table items 171 and 172)


This item repeals table items 171 and 172 in Schedule 6 to reflect the
repeal of subheadings 3824.90.20 (biodiesel) and 3824.90.30 (blends of
biodiesel and petroleum oils containing less than 70% by weight of
petroleum oils).  Item 146 refers.


Item 270 - Schedule 6 (after table item 173)


This item inserts new table items 173A and 173B in Schedule 6 to reflect
the creation of new subheadings 3826.00.10 (biodiesel) and 3826.00.20
(blends of biodiesel and petroleum oils containing less than 70% by weight
of petroleum oils).  Item 147 refers.


Item 271 - Schedule 6 (table item 584)


This item repeals table item 584 in Schedule 6 to reflect the repeal of
subheading 5601.10.90 (sanitary towels, napkins and napkin liners, of
wadding of textile material).  Item 185 refers.


Item 272 - Schedule 6 (table items 637 to 639)


This item repeals table items 637 to 639 in Schedule 6 to reflect the
repeal of subheadings 5801.24.00, 5801.25.10 and 5801.25.90 (warp pile
fabrics of cotton).
Item 186 refers.  As the duty rates for TAFTA originating goods covered by
these items have reduced to Free, no replacement items are required.




Item 273 - Schedule 6 (table items 643 to 645)


This item repeals table items 643 to 645 in Schedule 6 to reflect the
repeal of subheadings 5801.34.00, 5801.35.10 and 5801.35.90 (warp pile
fabrics of man-made fibres).  Item 188 refers.  As the duty rates for TAFTA
originating goods covered by these items have reduced to Free, no
replacement items are required.


Item 274 - Schedule 6 (table item 967)


This item repeals table item 967 in Schedule 6 to reflect the repeal of
subheading 6211.41.00 (other women's or girls' garments, of wool or fine
animal hair).
Item 192 refers.


Item 275 - Schedule 6 (table item 1040 and 1041)


This item repeals table items 1040 and 1041 in Schedule 6 to reflect the
repeal of subheadings 6306.91.00 and 6306.99.00 (camping goods, of cotton).
 As the duty rates for TAFTA originating goods covered by these items have
reduced to Free, no replacement items are required.  Item 193 refers.
Item 276 - Schedule 6 (table item 1077)


This item repeals table item 1077 in Schedule 6 to reflect the repeal of
subheading 6406.99.99 (other parts of footwear).  Item 194 refers.


Item 277 - Schedule 6 (table item 1080)


This item repeals table item 1080 in Schedule 6 to reflect the repeal of
subheading 6505.90.10 (hats and headgear of nonwovens).  Item 195 refers.


Item 278 - Schedule 6 (at the end of the table)


This item adds new table items 1180 to 1182 to Schedule 6.  These items
apply to the goods of new heading 9619 (sanitary articles).  Item 241
refers.

Sanitary articles transfer to heading 9619 from other headings in the
Customs Tariff Act.  The new table items in Schedule 6 impose the same
rates of duty that applied to these goods in their previous
classifications.

Amendments to Schedule 7 (Rates of duty for Chilean originating goods)


Introductory comments


In accordance with the Australia-Chile Free Trade Agreement (ACl-FTA), the
Customs Tariff Act provides a customs duty rate of Free for Chilean
originating goods, unless another rate of duty is specified for those
goods.  Schedule 7 to the Customs Tariff Act specifies those alternative
rates of duty.

Items 279 to 295 amend the table items in Schedule 7 to 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 and products affected by
        the Harmonized System 2012 changes will continue to apply at the
        same rate, in accordance with the ACl-FTA.

As a result of the Harmonized System 2012 tariff changes, the Rules of
Origin in the ACl-FTA which are based on the current (2007) Harmonized
System will require amendment.

The Department of Foreign Affairs and Trade will submit the necessary
documentation to the Joint Standing Committee on Treaties (JSCOT) to
progress these changes.  Subject to the JSCOT report, the Australian
Customs and Border Protection Service will arrange for the amendment of the
Customs (Chilean Rules of Origin) Regulations 2008 pertaining to the ACl-
FTA.
Item 279 - Schedule 7 (table items 53 and 54)


This item repeals table items 53 and 54 in Schedule 7 and creates new table
items 53, 54 and 54A, applicable to certain tobacco products.  These
amendments reflect the creation of new subheadings 2403.11.00, 2403.19.10
and 2403.19.90 in Schedule 3, in connection with amendments relating to
water pipe tobacco.  Item 104 refers.


Item 280 - Schedule 7 (cell at table item 62, column 2)


This item replaces the reference to subheading 2710.11.61 in table item 62
in Schedule 7 with subheading 2710.12.61 to reflect the creation of new
subheading 2710.12.61 in Schedule 3, for gasoline for use as fuel in
aircraft.  Item 109 refers.


Item 281 - Schedule 7 (cell at table item 63, column 2)


This item replaces the reference to subheading 2710.11.69 in table item 63
in Schedule 7 with subheading 2710.12.69 to reflect the creation of new
subheading 2710.12.69 in Schedule 3, for gasoline other than for use as
fuel in aircraft.
Item 109 refers.


Item 282 - Schedule 7 (cell at table item 64, column 2)


This item replaces the reference to subheading 2710.11.70 in table item 64
in Schedule 7 with subheading 2710.12.70 to reflect the creation of new
subheading 2710.12.70 in Schedule 3, for other refined or partly refined
petroleum products.
Item 109 refers.


Item 283 - Schedule 7 (table item 65)


This item repeals table item 65 in Schedule 7 to reflect the repeal of
subheading 2710.11.80 (blends of biodiesel and petroleum oils containing
70% or more by weight of petroleum oils).  Item 109 refers.


Item 284 - Schedule 7 (table item 73)


This item repeals table item 73 in Schedule 7 to reflect the repeal of
subheading 2710.19.80 (blends of biodiesel and petroleum oils containing
70% or more by weight of petroleum oils).  Item 111 refers.


Item 285 - Schedule 5 (after table item 75)


This item inserts a new table item 75A in Schedule 7 to reflect the
creation of new subheading 2710.20.00 (blends of biodiesel and petroleum
oils containing more than 70% by weight of petroleum oils).  Item 112
refers.


Item 286 - Schedule 7 (cell at table item 118, column 2)


This item replaces the reference to subheading 3824.90.20 in table item 118
in Schedule 7 with subheading 3826.00.10 to reflect the creation of new
subheading 3826.00.10 in Schedule 3, for unblended biodiesel.  Item 147
refers.
Item 287 - Schedule 7 (cell at table item 119, column 2)


This item replaces the reference to subheading 3824.90.30 in table item 119
in Schedule 7 with subheading 3826.00.20 to reflect the creation of new
subheading 3826.00.20 in Schedule 3, for blends of biodiesel and petroleum
oils containing less than 70% by weight of petroleum oils.  Item 147
refers.


Item 288 - Schedule 7 (table items 338 and 339)


This item repeals table items 338 and 339 in Schedule 7 to reflect the
repeal of subheadings 5801.24.00 and 5801.25.90 (warp pile fabrics of
cotton, other than velvet).  Item 186 refers.


Item 289 - Schedule 7 (after table item 340)


This item inserts a new table item 340A in Schedule 7 to reflect the
creation of new subheading 5801.27.90 (warp pile fabrics of cotton, other
than velvet).  Item 187 refers.




Item 290 - Schedule 7 (table items 343 and 344)


This item repeals table items 343 and 344 in Schedule 7 to reflect the
repeal of subheadings 5801.34.00 and 5801.35.90 (warp pile fabrics of man-
made fibres, other than velvet).  Item 188 refers.


Item 291 - Schedule 7 (after table item 345)


This item inserts a new table item 345A in Schedule 7 to reflect the
creation of new subheading 5801.37.90 (warp pile fabrics of man-made
fibres, other than velvet).
Item 189 refers.


Item 292 - Schedule 7 (table item 627)


This item repeals table item 627 in Schedule 7 to reflect the repeal of
subheading 6211.41.00 (other women's or girls' garments, of wool or fine
animal hair).
Item 192 refers.


Item 293 - Schedule 7 (table items 659 and 660)


This item repeals table items 659 and 660 in Schedule 7 to reflect the
repeal of subheadings 6306.91.00 and 6306.99.00 (camping goods, of cotton).
 Item 193 refers.


Item 294 - Schedule 7 (table item 667)


This item repeals table item 667 and substitutes a new item 667 to refer to
subheading 6505.00.10.  This amendment reflects the repeal of subheading
6505.90.10 (hats and headgear of nonwovens) and the transfer of these items
to subheading 6505.00.10.  Item 194 refers.


Item 295 - Schedule 7 (at the end of the table)


This item adds new table items 671 to 674 to Schedule 7.  These items apply
to the goods of new heading 9619 (sanitary articles).  Item 241 refers.
Sanitary articles transfer to heading 9619 from other headings in the
Customs Tariff Act.  The new table item in Schedule 7 impose the same rates
of duty that applied to these goods in their previous classifications.

In Schedule 7, new table item 674 uses the term "(prescribed goods only)".
In this instance, the rate specified for that table item will only apply to
goods that are prescribed in the Tariff Regulations.  Items 1 and 2 also
refer.

Amendments to Schedule 8 (Rates of duty for ASEAN originating goods)


Introductory comments


In accordance with Australia's regional agreement with ASEAN and New
Zealand, the ASEAN-Australia-New Zealand Free Trade Agreement (AANZFTA),
the Customs Tariff Act provides a customs duty rate of Free for AANZ
originating goods, unless another rate of duty is specified for those
goods.  Schedule 8 to the Customs Tariff Act specifies those alternative
rates of duty.

Items 296 to 306 amend the table items in Schedule 8 to 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 and products affected by
        the Harmonized System 2012 changes will continue to apply at the
        same rate, in accordance with the AANZFTA.

As a result of the Harmonized System 2012 tariff changes, the Rules of
Origin in the AANZFTA which are based on the current (2007) Harmonized
System will require amendment.

The Department of Foreign Affairs and Trade will submit the necessary
documentation to the Joint Standing Committee on Treaties (JSCOT) to
progress these changes.  Subject to the JSCOT report, the Australian
Customs and Border Protection Service will arrange for the amendment of the
Customs (ASEAN-Australia-New Zealand Rules of Origin) Regulations 2009
pertaining to the AANZFTA.


Item 296 - Schedule 8 (table items 59 and 60)


This item repeals table items 59 and 60 in Schedule 8 and creates new table
items 59, 60 and 60A, applicable to certain tobacco products.  These
amendments reflect the creation of new subheadings 2403.11.00, 2403.19.10
and 2403.19.90 in Schedule 3, in connection with amendments relating to
water pipe tobacco.  Item 104 refers.


Item 297 - Schedule 8 (cell at table item 68, column 2)


This item replaces the reference to subheading 2710.11.61 in table item 68
in Schedule 8 with subheading 2710.12.61 to reflect the creation of new
subheading 2710.12.61 in Schedule 3, for gasoline for use as fuel in
aircraft.  Item 109 refers.
Item 298 - Schedule 8 (cell at table item 69, column 2)


This item replaces the reference to subheading 2710.11.69 in table item 69
in Schedule 8 with subheading 2710.12.69 to reflect the creation of new
subheading 2710.12.69 in Schedule 3, for gasoline other than for use as
fuel in aircraft.
Item 109 refers.


Item 299 - Schedule 8 (cell at table item 70, column 2)


This item replaces the reference to subheading 2710.11.70 in table item 70
in Schedule 8 with subheading 2710.12.70 to reflect the creation of new
subheading 2710.12.70 in Schedule 3, for other refined or partly refined
petroleum products.
Item 109 refers.


Item 300 - Schedule 8 (table item 71)


This item repeals table item 71 in Schedule 8 to reflect the repeal of
subheading 2710.11.80 (blends of biodiesel and petroleum oils containing
70% or more by weight of petroleum oils).  Item 109 refers.


Item 301 - Schedule 8 (table item 79)


This item repeals table item 79 in Schedule 8 to reflect the repeal of
subheading 2710.19.80 (blends of biodiesel and petroleum oils containing
70% or more by weight of petroleum oils).  Item 111 refers.


Item 302 - Schedule 8 (after table item 81)


This item inserts a new table item 81A in Schedule 8 to reflect the
creation of new subheading 2710.20.00 (blends of biodiesel and petroleum
oils containing more than 70% by weight of petroleum oils).  Item 112
refers.


Item 303 - Schedule 8 (cell at table item 130, column 2)


This item replaces the reference to subheading 3824.90.20 in table item 130
in Schedule 8 with subheading 3826.00.10 to reflect the creation of new
subheading 3826.00.10 in Schedule 3, for unblended biodiesel.  Items 146
and 147 refer.


Item 304 - Schedule 8 (cell at table item 131, column 2)


This item replaces the reference to subheading 3824.90.30 in table item 131
in Schedule 8 with subheading 3826.00.20 to reflect the creation of new
subheading 3826.00.20 in Schedule 3, for blends of biodiesel and petroleum
oils containing less than 70% by weight of petroleum oils.  Items 146 and
147 refer.


Item 305 - Schedule 8 (table item 313)


This item repeals table item 313 in Schedule 8 to reflect the repeal of
subheading 6211.41.00 (other women's or girls' garments, of wool or fine
animal hair).
Item 192 refers.
Item 306 - Schedule 8 (at the end of the table)


This item adds new table items 368 to 370 to Schedule 8.  These items apply
to the goods of new heading 9619 (sanitary articles).  Item 241 refers.

Sanitary articles transfer to heading 9619 from other headings in the
Customs Tariff Act.  The new table items in Schedule 8 impose the same
rates of duty that applied to these goods in their previous
classifications.

In Schedule 8, new table items 368 and 369 use the term "(prescribed goods
only)".  In this instance, the rate specified for that table item will only
apply to goods that are prescribed in the Tariff Regulations.


Item 307 - Application


This item provides that the amendments made by items 1, 2 and 4 to 306 set
out in Schedule 1 of the HS2012 Bill will apply to goods imported into
Australia on or after 1 January 2012.  (Item 3 refers to the amendment to
the table in section 19 of the Customs Tariff Act, in relation to the
indexation of duty rates for tobacco products, and is not included in the
application provisions).

Item 307 also applies to goods imported before 1 January 2012 where the
time for working out the rate of import duty on those goods had not
occurred before that day.  The item therefore provides that amendments to
the Customs Tariff Act contained in the HS2012 Bill shall apply to goods
that were imported before 1 January 2012 but not entered into home
consumption until on or after 1 January 2012.

Item 308 - Transitional - Indexation

As noted in comments under item 3, section 19 of the Customs Tariff Act
provides that customs rates of duty, for certain alcohol and tobacco
products, are adjusted automatically, twice yearly, in line with movements
in the Consumer Price Index (CPI).  These adjustments occur in February and
August of each year.

The HS2012 Bill incorporates rates of duty that reflect the CPI increase
that occurred on 1 February 2011, following the release of the December
2010 CPI figures.  The legislation will not therefore reflect any increase
in duty rates as a consequence of the August 2011 indexation.  Further,
should this legislation not commence before 1 February 2012, these duty
rates may again be superseded by increased duty rates, as a consequence of
the February 2012 duty rate adjustments.

Item 308 is a transitional provision that will apply any increase in duty
in the circumstance where the August 2011 and the February 2012 CPI
adjustments occur before the commencement of the HS2012 Bill.

Item 308 will serve to avoid the requirement for further legislative action
in connection with the adjustment of duty rates in line with the CPI.


 


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