This order declares that a specific product — 12‑volt boat trailer winches with a pulling capacity greater than 850 kg (tariff classification 8425.31.00) — is covered by item 50 in Part III of Schedule 4 to the Customs Tariff Act 1995. It takes effect from 20 December 2005 and continues until revoked. Mechanically, the instrument changes the tariff treatment that importers and customs officials must apply to these winches; the decision was made by a CEO delegate under s.269P of the Customs Act 1901.