CTHRepealedAct
Customs Tariff Act 1982
Div 7
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DIVISION 7
ARTIFICIAL RESINS AND PLASTIC MATERIALS, CELLULOSE ESTERS AND ETHERS, AND ARTICLES THEREOF; RUBBER, SYNTHETIC RUBBERS, FACTICE, AND ARTICLES THEREOF
1\. Goods put up in sets consisting of two or more separate constituents, some or all of which fall within this Division and which are intended to be mixed together to obtain a product of Division 6 or this Division are to be classified in the item appropriate to that product, provided that the constituents are—
(a) having regard to the manner in which they are put up, clearly identifiable as being intended to be used together without first being repacked;
(b) imported together; and
(c) identifiable, whether by their nature or by the relative proportions in which they are present, as being complementary one to another.
2\. (1) In this Division, “essential character” means—
(a) in relation to goods in which there is only one functional constituent, that constituent;
(b) in relation to goods in which there is more than one functional constituent but one constituent performs the primary function, that constituent;
(c) in relation to other goods, the functional constituent present in the greater quantity by weight.
(2) For the purposes of this note, if 2 or more functional constituents—
(b) are goods to which, if they were imported separately, the same tariff classification would apply,
those constituents shall be deemed to be a single constituent.
3\. In this Division, “ethylene oxide derivative” means a substance that contains in its chemical structure an oxyethylene group, that is to say, a group having the configuration as follows ‘\-CH2\-CH2\-O-’, that results from or may be produced by the introduction of ethylene oxide into the synthesis or production of that substance.