This Tariff Concession Order (TCO 1000112) declares that "castor cups, having carpet cushion base and nail on application" (tariff classification 8302.42.00) are goods to which Item 50 in Part III of Schedule 4 to the Customs Tariff Act 1995 applies. The declaration takes effect from 31 December 2009 and continues until revoked under sections 269SC or 269SD of the Customs Act 1901.
Mechanically, the instrument changes the legal tariff treatment and administrative classification for importers and downstream users of these castor cups, altering customs compliance and cost outcomes for those parties.