Customs Tariff Act 1987
Part 54
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Chapter 54
Man-made filaments
1.-Throughout this Schedule, “man-made fibres” means staple fibres and filaments of organic polymers produced by manufacturing processes, either:
(a) By polymerisation of organic monomers, such as polyamides, polyesters, polyurethanes or polyvinyl derivatives; or
(b) By chemical transformation of natural organic polymers (for example, cellulose, casein, proteins or algae), such as viscose rayon, cellulose acetate, cupro or alginates.
“Synthetic” and “artificial”, used in relation to fibres, mean: synthetic: fibres as defined at (a); artificial: fibres as defined at (b).
“Man-made”, “synthetic” and “artificial” shall have the same meanings when used in relation to “textile materials”.
<table cellspacing="0" cellpadding="0" style="width:100%; margin-bottom:0pt; border-collapse:collapse"><tbody><tr style="height:1pt"><td colspan="3" style="padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">2.-5402 and 5403 do not apply to synthetic or artificial filament tow of Chapter 55.</span></p></td></tr><tr style="height:1pt"><td style="width:15.42%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">5401</span></p></td><td style="width:69.12%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">SEWING THREAD OF MAN-MADE FILAMENTS, WHETHER OR NOT PUT UP FOR RETAIL SALE:</span></p></td><td style="width:15.48%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif"></span></p></td></tr><tr style="height:1pt"><td style="width:15.42%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">5401.10.00</span></p></td><td style="width:69.12%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">- Of synthetic filaments</span></p></td><td style="width:15.48%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">15%</span></p><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">DC:10%</span></p></td></tr><tr style="height:1pt"><td style="width:15.42%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">5401.20.00</span></p></td><td style="width:69.12%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">- Of artificial filaments</span></p></td><td style="width:15.48%; padding-right:5.65pt; padding-left:5.65pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">15%</span></p><p style="margin-top:2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">DC:10%</span></p></td></tr></tbody></table> ```