52Fabrics weighing less than 125 grams per square metre for use in certain manufacturing processes (item 32)

52 Fabrics weighing less than 125 grams per square metre for use in certain manufacturing processes (item 32)

By-law (1) This section may be cited as Customs By‑law No. 2300100. 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) are fabrics classified under tariff heading 5007, 5111, 5112, 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 condition that those goods are to be used in any one of the following circumstances: (a) in a clothing factory in the manufacture of any of the following: (i) goods that, if imported, would be classified under a tariff classification in Chapter 62 of Schedule 3 to the Customs Tariff Act 1995; (ii) bias binding; (iii) piping; (b) in the manufacture of headwear that, if imported, would be classified under tariff subheading 6505.00.90; (c) if the fabrics are in widths of less than 115 centimetres—for any purpose other than a manufacturing process. (4) Subsection (3) does not apply to goods that are woven fabrics for use in the manufacture of linings or pocketings, whether or not incorporated in apparel. (5) Paragraph (3)(c) does not apply to goods if the fabric has a value less than $1.50 per square metre and contains filament yarn. Measurement of weight per square metre (6) For the purposes of this section, fabric is taken to have a particular weight per square metre if it has 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).