45Fabrics to be impregnated, coated, covered or laminated with permanent plastic (item 32)

45 Fabrics to be impregnated, coated, covered or laminated with permanent plastic (item 32)

By-law (1) This section may be cited as Customs By‑law No. 2300098. Prescribed goods (2) For the purposes of item 32, goods to which that item applies are goods for which both of the following apply: (a) the goods are fabrics classified under tariff heading 5007, 5208, 5210, 5212, 5407, 5408, 5512, 5513, 5515 or 5516; (b) the fabric weighs less than 125 grams per square metre. Conditions (3) Item 32 applies to those goods covered by subsection (2) subject to the following conditions: (a) the person who enters the goods for home consumption is to treat the fabrics with plastics, being a permanent plastic addition of at least 30 grams per square metre of fabric; and (b) the treated fabrics are then to be: (i) sold in that form by the person; or (ii) made up into finished products, other than curtains, by the person. Definitions (4) In this section:

plastic has the same meaning as in Note 1 to Chapter 39 in Schedule 3 to the Customs Tariff Act 1995.

treat means impregnate, coat, cover or laminate.

Measurement of weight per square metre

(5) For the purposes of this section, fabric and permanent plastic additions are taken to have a particular weight per square metre if they have that weight per square metre within a tolerance of plus or minus 1% when measured in accordance with Australian Standard AS 2001.2.13-1987 (as current at the time this instrument was made).