Item 49: [Metal materials]Item 49: [Metal materials]

#### Item 49: \[Metal materials\] (1) The following metal materials, if they are made wholly of metal other than precious metal: (a) ingots, blooms, billets, slabs, bars, rods or plate; (b) corrugated, flat or perforated sheet; (c) strip, circles or angles (including perforated angles); (d) channel (including perforated channel); (e) wire or mesh; (f) rolled or extruded sections. This subitem applies whether or not the materials are covered with paint or a similar protective coating. (2) Subitem (1) does not cover: (a) materials insulated for electrical purposes; (b) liners for swimming pools or spas, or goods designed to form part of swimming pools or spas; (c) channelling of a kind ordinarily used for slides or water slides; (d) piping or tubing; (e) duct work, or channelling, of a kind ordinarily used in forced‑draught ventilating or air‑conditioning systems; (f) fittings, accessories, attachments or components for goods covered by paragraph (e); (g) goods covered by Item 6 in Schedule 2.