This Order, made by a delegate of the Chief Executive Officer under section 269P of the Customs Act 1901, declares that "sponge sheets, regenerated cellulose" (tariff classification 6307.10.90) are goods to which the specified item in Part III of Schedule 4 to the Customs Tariff Act 1995 applies, effective 21 January 2009 until revoked. It affects importers, customs officials and suppliers of these goods because it changes how those goods are treated under the Customs Tariff Act; the delegate decides application and revocation occurs under sections 269SC or 269SD.