This Tariff Concession Order (TCO) treats roller and/or inline skates — including helmets, knee pads/guards and elbow pads/guards — as goods covered by item 50 of Schedule 4 to the Customs Tariff Act 1995, effective 9 October 2008, declared by a delegate under section 269P of the Customs Act 1901. It affects importers and customs administrators because it determines which tariff concession and related duties or exemptions apply; the order remains in force until revoked under sections 269SC or 269SD or until any specified end date.