This Order applies Schedule 4 item 50 of the Customs Tariff Act 1995 to a specific cotton yarn description, effective 5 June 2007, by a delegate under s.269P of the Customs Act 1901. It gives importers and local users of the named two‑fold combed cotton yarns (≤40 tex per single fold) the tariff outcome in Schedule 4. The delegate’s decision can be revoked under ss.269SC–269SD; compliance requires correct tariff classification and observing the operative date, with benefits concentrated on importers/manufacturers and impacts on revenue and competing producers.