{"id":"F2010L01357","name":"Tariff Concession Order 0941417","slug":"tariff-concession-order-0941417","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":83827,"registerId":"commonwealth-F2010L01357-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0941417","content":"| TARIFF CONCESSION ORDERUnder Section 269P of the Customs Act 1901, I, Paul Mercer, a delegate of the Chief Executive Officer declare that the goods specified in Column 1 of THE TABLE are goods to which the item in Part III of Schedule 4 to the Customs Tariff Act 1995 specified in Column 2 of THE TABLE applies. This Order shall have effect from 02.11.09 and continue in force until revoked under sections 269SC or 269SD of the Act, or the date, if any, specified in Column 2. |\n| -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n\nTHE TABLE\n\n| COLUMN 1Description of Goods including theCustoms Tariff Classification | COLUMN 2Schedule 4 Item NumberLast date of effect |\n| ----------------------------------------------------------------------- | ------------------------------------------------- |\n\n| 9404.90.00 | PILLOWS, TRAVEL, NECK SUPPORT, tubular OR horseshoe shaped,having BOTH of the following:(a) nylon cover;(b) polystyrene fillingOp. 02.11.09 - TC 0941417 | 50  |\n| ---------- | -------------------------------------------------------------------------------------------------------------------------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table..Paul Mercer..........................Dated 26 February 2010 Delegate of the Chief Executive Officer |\n| ------------------------------------------------------------------------------------------------------------------------------------------------ |","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"The instrument does not indicate any change in scope from its stated purpose. It narrowly targets a single tariff classification and product description (9404.90.00 — travel neck-support pillows with nylon cover and polystyrene filling) and applies item 50 of Part III, Schedule 4 from 02.11.09 until revoked under ss 269SC or 269SD. Any change to scope would require action under those revocation provisions or amendment of the linked Schedule 4 entry."},"complexity_factors":["Delegated authority: made under Section 269P of the Customs Act 1901 (text header identifies legal basis).","Revocation mechanism: concession continues until revoked under sections 269SC or 269SD of the Act (duration governed by other provisions).","Precise product description: compliance requires pillows to match the exact description (tubular or horseshoe-shaped, nylon cover, polystyrene filling) in the Table.","Tariff classification linkage: relies on tariff code 9404.90.00 and Schedule 4 item number '50' (ties to external tariff schedule for duty effect).","Administrative record: dated and signed by a delegate (Paul Mercer, dated 26 Feb 2010) — shows delegated decision-making and record-keeping."],"plain_english_summary":"This Order applies a Schedule 4 tariff concession (item 50) to a narrow product: travel neck-support pillows (tubular or horseshoe-shaped) with a nylon cover and polystyrene filling, classified at 9404.90.00. It has effect from 2 Nov 2009 and remains until revoked. The practical effect is to allow importers of these specifically described pillows to be treated under the named Schedule 4 item, while the customs administration retains power to revoke the concession."},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a standard, narrow tariff concession order covering a single specific product category (travel neck support pillows with particular materials). It has not expanded beyond its original purpose of granting duty relief for these specific goods."},"complexity_factors":["Very short document (1 page, single table entry)","Only 1 defined term implicitly referenced (the Customs Tariff classification 9404.90.00)","No nested conditional logic — simple 'if goods match description, then concession applies' structure","Single cross-reference to Customs Act 1901 sections 269P, 269SC, and 269SD (standard boilerplate for this instrument type)","No exceptions or sub-exceptions","Highly specific product description limits ambiguity but also limits scope"],"plain_english_summary":"This Tariff Concession Order lets specific U‑shaped travel neck pillows (nylon cover, polystyrene bead fill) enter Australia free of, or at reduced, customs duty.  \n\nIt affects importers and retailers (lower import costs), may lower consumer prices, and puts local pillow makers at a competitive disadvantage. The concession began on 2 November 2009 under the Schedule 4 Item 50 framework."},"flash_summary_failed":{"failed":true,"reason":"A positive credit balance is required for all requests, including BYOK, so fallback providers remain available. Add credits at https://vercel.com/d?to=%2F%5Bteam%5D%2F%7E%2Fai%3Fmodal%3Dtop-up to continue.","source":"analysis-cron"}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0941417","history":"/api/acts/tariff-concession-order-0941417/history","analysis":"/api/acts/tariff-concession-order-0941417/analysis","conflicts":"/api/acts/tariff-concession-order-0941417/conflicts","importantCases":"/api/acts/tariff-concession-order-0941417/important-cases","documents":"/api/acts/tariff-concession-order-0941417/documents"}}