Mechanically, Tariff Concession Order 1138211 declares that imported plastic children's step stools (tariff classification 3924.90.00; height not greater than 200 mm) are subject to item 50 in Part III of Schedule 4 to the Customs Tariff Act 1995, effective 16 November 2011 until revoked (s.269P; revocation under ss.269SC/269SD). It directly affects importers by changing the tariff treatment of this narrow product class; the decision is made by a delegate of the CEO (Wendy Knowles) and compliance follows customs classification and any future revocation.