CUSTOMS TARIFF.*

No. 7 of 1908.

An Act relating to Duties of Customs.

[Assented to 3rd June, 1908.]

BE it enacted by the King’s Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia, as follows:—

Short title.

This Act may be cited as the Customs Tariff 1908.

Incorporation.

2. The Customs Act 1901 shall be incorporated and read as one with this Act.

Definitions.

3. (1.) In this Act, except where otherwise clearly intended—

“Tariff” means the Tariff proposed in the Parliament on the eighth day of August, One thousand nine hundred and seven.

“Tariff alteration” means any alteration of the Tariff since proposed in the Parliament.

(2.) The headings of the respective Divisions in Schedule A are used solely for convenience of classification and shall not in any way affect the interpretation of the Customs Tariff.

* Amended by Customs Tariff Amendment 1908, (No. 13 of 1908), see post, p. 123.

Time of imposition of duties.

4. The time of the imposition of the Duties of Customs imposed by this Act is the eighth day of August One thousand nine hundred and seven at four o’clock in the afternoon, reckoned according to the standard time in the State of Victoria, and this Act shall be deemed to have come into operation at that time.

Duties of Customs.

5. The Duties of Customs specified in Schedule A are hereby imposed in accordance with Schedule A as from the time of the imposition of such duties or such later dates as are mentioned in Schedule A in regard to any particular items, and such duties shall be deemed to have been imposed at such time and dates, and shall be charged, collected, and paid to the use of the King for the purposes of the Commonwealth on all goods dutiable under Schedule A imported into Australia after the time when such duties are deemed to have been imposed, or before such time if not entered for home consumption until after such time.

Application of Tariff.

6. (1.) The rates of duty set out in Schedule A in the column headed “Tariff on Goods the Produce or Manufacture of the United Kingdom” shall apply only to goods the produce or manufacture of the United Kingdom which are shipped in the United Kingdom to Australia and not transhipped or if transhipped then only if it is proved to the satisfaction of the Collector that the goods have not, since they were shipped in the United Kingdom, been subjected to any process of manufacture.*

(2.) The rates of duty set out in Schedule A in the column headed “General Tariff” shall, subject to this Act, apply to all other goods.

Validation of collections under Tariff proposals.

7. All Duties of Customs collected pursuant to any Tariff or Tariff alteration shall be deemed to have been lawfully imposed and collected, and no additional duty shall be payable on any goods on which duty was so collected, merely by reason that the rate at which the duty was so collected is less than the rate of duty applicable to the goods under this Act, and no duty shall be payable in respect of goods delivered for home consumption free of duty pursuant to any Tariff or Tariff alteration.

Rebate of duty.

8. Rebate of duty may be allowed in respect of any of the articles enumerated in Schedule B and at the rates therein set out when those articles have been used under Departmental By-laws for the purposes therein specified.

Saving of South African Preference.

9. This Act shall not affect the provisions of the Customs Tariff (South African Preference) 1906 (No. 17 of 1906), and the duties imposed by that Act shall continue to be collected in accordance with that Act.‡

* Section 6, above, is amended by Act No. 13 of 1908, s. 3, by inserting after sub-section (1) the following sub-section:—

“(1a.) Where in the said column no rate of duty is set out and the goods are not expressly declared to be free, the rate of duty on the said goods shall be that set out in Schedule A in the column headed ‘General Tariff.’”

‡ Section 9, above, is amended by Act No. 13 of 1908, s. 4, by adding thereto the following-provisoes:—

“Provided that no higher duty shall be payable under that Act on any goods than the duty under the General Tariff in this Act:

“Provided further that no duty shall be payable under that Act on any goods which under the General Tariff in in this Act are free of or exempt from duty.”

Repeal.

10. Section five of the Customs Tariff 1902 (No. 14 of 1902) and the Schedule to that Act and the whole of the Customs Tariff 1906 (No. 14 of 1906) are hereby repealed as from the time when this Act is deemed to have come into operation.

SCHEDULES.

SCHEDULE A.

THE CUSTOMS TARIFF.

All imitations to be dutiable at the rate chargeable on the goods they imitate, unless such rate is less than, the rate which would otherwise be chargeable on the imitations.

“Proof” or “Proof Spirit” means spirit of a strength equal to that of pure ethyl alcohol compounded with distilled water so that the resultant mixture at a temperature of 60° Fahrenheit has a specific gravity of 0.9198 as compared with that of distilled water at the same temperature.

The term “Iron” includes Steel.

“Wool” or “Woollen” includes all manufactures of wool or hair or combinations thereof.

“N.E.I.” means “not elsewhere included.”

“Departmental By-law” means By-law made by the Minister, and published in the Gazette.

Any article, not otherwise dutiable, composed of a combination of other articles, some of which are dutiable when imported separately, and of others free of duty when imported separately, shall be dealt with as follows:—

(a) When the value of the dutiable portion exceeds the value of the free portion, duty shall be charged upon the whole article at the same rate as would be chargeable on that portion of the dutiable portion which, if imported separately, would be liable to the highest rate of duty.

(b) When the value of the free portion exceeds the value of the dutiable portion of such article, the whole article shall be admitted free of duty.

IMPORT DUTIES.

Tariff Items.	General Tariff.	Tariff on Goods the Produce or Manufacture of the United Kingdom.
DIVISION I.—ALE, SPIRITS, AND BEVERAGES.
1. Ale, Porter, and other Beer; Cider, and Perry, containing not less than 2 per cent, of proof spirit:—
(a) In bottle*..............................per gallon	1s. 6d.
(b) In bulk...............................per gallon	1s.
2. Ale, Porter, and other Beer; Cider, and Perry, containing less than 2 per cent. of proof spirit ad val.

	20 per cent.
3. Spirits, † and spirituous liquors, n.e.i.:—
(a) When not exceeding the strength of proof per gallon
(a) When not exceeding the strength of proof per gallon	14s.
(b) When exceeding the strength of proof per proof gallon
(b) When exceeding the strength of proof per proof gallon	14s.
4. Amylic Alcohol and Fusel Oil...................per gallon	14s.

* Six reputed quarts or twelve reputed pints or twenty four reputed half-pints to be charged as one gallon.

† Spirits in cases of two gallons and under, to be charged as two gallons: over two gallons and not exceeding three gallons, as three gallons; over three gallons, and not exceeding four gallons, as four gallons; and so on, provided that small bottles or phials of liquor intended for samples or other special purposes only may be entered at actual measurement.

Import Duties—continued.

Tariff Items.		General Tariff.	Tariff on Goods the Produce or Manufacture of the United Kingdom.
Division I.—Ale, Spirits, and Beverages—continued.
5. Collodion......................................per gallon		3s
6. Wood Naphtha and Methylic Alcohol.....................		Free
7. Spirits Denaturated, or to be denaturated in accordance with Departmental By-laws prior to delivery; and being not less than 65 o.p. per gallon		1s.
8. Perfumed Spirits and Bay Rum...................per gallon		25s.
9. Spirituous Essences; Fruit Ethers Aromas and Flavours; Fluid Extracts; Sarsaparilla; Tinctures; Medicines; Infusions; Toilet Preparations; and Limejuice and other Fruit Juices and Fruit Syrups, containing more than 2 per cent. of proof spirit; containing—
(a) Not more than 25 per cent. of proof spirit per gallon
		3s. 6d.
(b) More than 25 per cent. but not more than 50 percent. of proof spirit per gallon
		7s.
(c) More than 50 per cent., but not more than 75 percent. of proof spirit per gallon
		10s. 6d.
(d) More than 75percent. of proof spirit, but not over
proof................................per gallon		14s.
(e) Over proof to be charged as spirituous liquors under Item 3 (b)per proof gallon
		14s.
10. Sulphuric Ether and other Ethers, n.e.i.:—
(a) Containing 5 per cent. and more of proof spirit per proof gallon
		14s.
(b) Containing less than 5 per cent. of proof spirit............		Free
11. Non-spirituous Ethereal Fruit Essences and Artificial
Fruit Essences Ethers Aromas and Flavours	ad val.	15 per cent.
12. Wine, Sparkling*...........................per gallon		12s.
13. Wine, Still (including Medicated and Vermouth):—
(a) In bottle†.............................per gallon		8s.
(b) In bulk...............................per gallon		6s.
(c) Containing more than 35 per cent. of proof spirit; for each 1 per cent. of proof spirit over 35 per cent. up to and including 40 per cent. additional per gallon


		6d.
(d) Containing more than 40 per cent. of proof spirit........per gallon		14s.
14. Wine (Grape), unfermented....................per gallon		3s.

* Three magnums, six reputed quarts, twelve reputed pints, or twenty-four reputed half-pints to be charged as one gallon.

†Six reputed quarts, twelve reputed pints, or twenty-four reputed half-pints to be charged as one gallon.

Import Duties—continued.

Tariff Items.	General Tariff.	Tariff on Goods the Produce or Manufacture of the United Kingdom.
Division I.—Ale, Spirits, and Beverages—continued.
15. Wine, n.e.i., including Sake, Ginger, and Prune Wines; and Wines (other than Grape); containing:—
(a) Not more than 25 per cent. of proof spirit per gallon
(a) Not more than 25 per cent. of proof spirit per gallon	3s. 6d.
(b) More than 25 per cent. but not more than 50 percent. of proof spirit per gallon	7s.
	7s.
(c) More than 50 per cent. of proof spirit.......................per gallon	14s.
16. Limejuice and other Fruit Juices and Fruit Syrups, containing not more than 2 per cent. of proof spirit per gallon	9d.
17. Table Waters (Aerated or Mineral), and preparations n.e.i. packed for household use for the production thereof ad val.	25 per cent.
DIVISION II.—TOBACCO AND MANUFACTURES THEREOF.
18. Tobacco, manufactured n.e.i., including the weight of
tags, labels, and other attachments................per lb.	3s. 6d.
19. Tobacco, cut...............................per lb.	3s. 9d.
20. Tobacco, unmanufactured......................per lb.	3s. 3d.; and on and after 5th October, 1907, 3s. 6d.
21. Tobacco, unmanufactured, but entered to be locally manufactured into Tobacco or Cigarettes—to be paid at the time of removal to the factory:—
(a) Unstemmed............................per lb.	1s. 9d.; and on and after 5th October, 1907, 1s. 6d.
(b) Stemmed, or partly stemmed, or in strips........................per lb.	2s.
22. Tobacco, unmanufactured, but entered to be locally manufactured into Cigars—to be paid at the time of removal to the factory:—
(a) Unstemmed............................per lb.	3s.; and on and after 5th October, 1907, 2s. 6d.
(b) Stemmed, or partly stemmed, or in strips........................per lb.	3s. 3d.; and on and after 5th October, 1907, 3s.
23. Tobacco destroyed for manufacture of Sheep wash or other purposes under Departmental By-laws	Free

Import Duties—continued.

Tariff Items.	General Tariff.	Tariff on Goods the Produce or Manufacture of the United Kingdom.
Division II.—Tobacco and Manufactures thereof—continued.
24. Cigars, including the weight of bands and ribbons per lb. and ad val.	6s. 3d. 15 per cent.; and on and after 5th October, 1907, per lb. 7s. 6d.
25. Cigarettes, including weight of cards and mouth-pieces contained in inside packages per lb.
	6s. 6d.
26. Snuff....................................per lb.	6s. 6d.
DIVISION III.—SUGAR.
27. Glucose.................................per cwt.	8s.
28. Sugar, the produce of Sugar-cane................per cwt.	6s.
29. Invert Sugar and Invert Syrup, including Brewers’ Priming Sugars..........................per cwt.	6s.
	6s.
30. Sugar, n.e.i...............................per cwt.	10s.
31. Golden Syrup and Sugar Syrups, n.e.i..............per cwt.	3s.
32. Molasses................................per cwt.	1s.; and on and after 17th October, 1907, free
DIVISION IV.—AGRICULTURAL PRODUCTS AND GROCERIES.
33. Animals, living; (except for stud purposes), viz.:—
(a) Horned Cattle...........................per head	10s.
(b) Sheep................................per head	2s.
(c) Pigs.................................per head	5s.
(d) Horses—on and after 17th October, 1907........per head	10s.
34. Sago and Tapioca............................per lb.	½d.; and on and after 22nd April, 1908, free
35. Biscuits..................................per lb.	1½d.	1d. on and after 17th October, 1907.
36. Blue, Laundry..............................per lb.	2d.
37. Broom Corn Millet and Rice Straw..............per cental	4s.
38. Rice Root...............................per cental	2s.: and on and after 22nd April, 1908, free
39. Butter and Cheese...........................per lb.	3d.
40. Candles, Tapers, and Night Lights:—
(a) Paraffine Wax, wholly or in part...............per lb.	2½d.; and on and after 19th October, 1907, 2d.	2d.; and on and after 24th October, 1907, 1½d.
(b) N.E.I.................................per lb.	1½d	1d.

Import Duties—continued.

Tariff Items.	General Tariff.	Tariff on Goods the Produce or Manufacture of the United Kingdom.
Division IV.—Agricultural Products and Groceries—continued.
41. Solid Spirit Heaters, including the weight of the immediate containing package per lb.
	1d.
42. Stearine, Paraffine Wax, Beeswax, Carnauba, Ceresine, and Japanese or Vegetable Wax per lb.	1d.
	1d.
43. Lard and Lard Oil; and Refined Fats, n.e.i.............................per lb.	1d.
44. Mixed or Compounded Waxes, liquid or solid.......................per lb.	1d.
45. Confectionery, Cocoa and Chocolate, viz.:— (a) Confectionery, n.e.i., including Cocoa and Chocolate prepared for edible use, or potable use (not in powdered form); Bon-bons and mixed packets of Confectionery containing trinkets (gross weights); Sugar Candy; Medicated Confectionery; Cachous; and Crystallized or Candied Fruits per lb.	3d.; and on and after 30th October, 1907, 3d.	3½d.; and on and after 30th October, 1907, 2½d.
	3d.; and on and after 30th October, 1907, 3d.	3½d.; and on and after 30th October, 1907, 2½d.
(b) Confectionery, ornamental but not edible ad val.	25 per cent.
(c) Cocoa and Chocolate, for potable use, in powdered form per lb.	25 per cent.
	2d.	2d.
(d) Cocoa Beans...............................	Free
(e) Cocoa Shells and Nibs; Cocoa Mass Paste or Slab unsweetenedper lb.
	d.	½d.
(f) Cocoa Butter; Caramel; Caramel Paste and Caramel Butter................................per lb.
	1d.	1½d.
46. Liquorice, viz.:—
(a) Root in its natural state.........................	Free
(b) Crude; Crude Paste; and Block Juice............per lb.	1d.
(c) Other................................per lb.	3½d.; and on and after 30th October, 1907, 3d.	3½d.; and on and after 30th October, 1907, 3d.; and on and after 27th May, 1908, 2½d.
	3½d.; and on and after 30th October, 1907, 3d.
(d) When the invoice value, including the inside packages, exceeds 1s. per lb ad val.
	25 per cent. on and after 22nd April, 1908
47. Coffee and Chicory, viz.:—
(a) Raw and kiln dried........................per lb.	3d.
(b) Roasted, or ground; in liquid form; or mixed with milk or other substance per lb.
	6d.
48. Eggs, in shell............................per dozen	6d.
49. Egg contents, being yolk and albumen combined, dry per lb.
	1s. 4d.
50. Egg yolk, dry..............................per lb.	8¾d.
51. Egg albumen, dry............................per lb.	2s. 6d.

Import Duties—continued.

Tariff Items.	General Tariff.	Tariff on Goods the Produce or Manufacture of the United Kingdom.
Division IV.—Agricultural Products and Groceries—continued.
52. Egg (not in shell) in liquid form, when imported for use in industries other than those for the preparation of articles of food, and denaturated, may, as prescribed by Departmental By-laws, be delivered free.
53. Fish, viz.:— (a) Fresh, smoked, dried, or preserved by cold process per lb.
	1½d.
And on and after 22nd April, 1908 (in lieu of (a) above)—
(a) Fresh, smoked or dried (but not salted), or preserved by cold process per lb.
	1d.
(b) Potted or concentrated, including extracts of and caviar ad val.
	25 per cent.
(c) Preserved in tins or other air-tight vessels (except Fish preserved in salt or brine, and smoked or dried) including the weight of liquid contents
per lb.	1½d.; and on and after 30th October, 1907, 1d.
And on and after 22nd April, 1908 (in lieu of (c) above)—
(c) Preserved in tins or other air-tight vessels including the weight of liquid contents per lb.
	1d.
(d) N.E.I................................per cwt.	5s.
(e) Oysters, fresh, in the shell..................per cwt.	2s.
(f) Fish of all kinds caught from or cured dried or preserved by any process on board any Australian registered ship fitted out in and sailing from any port in the Commonwealth, and imported in such ship—on and after 30th October, 1907
	Free
54. Fruits and Vegetables, viz.:— Fruits, Dried, viz.:—
(a) Currants...............................per lb.	3d.
(b) Dates.................................per lb.	2d.; and on and after 31st October, 1907, 1d.
(c) Raisins and other; including Desiccated Banana, Banana Flour, and Peel candied drained or dried per lb	3d.
(d) Ginger preserved (not in liquid)................per lb.	3d.
Fruits and Vegetables, including Ginger (preserved in liquid, or partly preserved, or pulped)—
(e) Half-pints and smaller sizes................per dozen	9d.
(f) Pints and over half-pints...................per dozen	1s. 6d.
(g) Quarts and over pints....................per dozen	3s.
(h) Exceeding a quart.......................per gallon	1s.
(i) When preserved in spirituous liquid, additional duty at 14s. per gallon to be paid on the liquid.
55. Fruits, n.e.i., including fresh Lychee nuts...........per cental	2s.
56. Fruits, citrus................................per lb.	½d.
57. Ginger, green...............................per lb.	1d.
58. Peel, preserved in liquid, including the weight of the liquid.per lb.
	1d.
59. Bananas................................per cental	1s.

Import Duties—continued.

Tariff Items.	General Tariff.	Tariff on Goods the Produce or Manufacture of the United Kingdom.
Division IV.—Agricultural Products and Groceries—continued.
60. Vegetables, n.e.i............................per cental	2s.
61. (a) Vegetables, dried, drysalted, concentrated, compressed, or powdered ad val.
	20 per cent.
(b) Herbs dried, not medicinal....................ad val.	20 per cent.; and on and after 22nd April, 1908, per lb., 4d.

62. Onions, in their natural state.....................per cwt.	1s.
63. Potatoes, in their natural state....................per cwt.	1s.
64. Grain and Pulse, not prepared or manufactured—
(a) Barley..............................per cental	2s.
(b) N.E.I................................per cental	1s. 6d.
65. Grain and Pulse, prepared or manufactured, viz.:—
(a) Bran, Pollard, and Sharps..................per cental	1s.
(b) Wheaten Flour.........................per cental	2s. 6d.
(c) Corn Flour..............................per lb.	2d.
(d) N.E.I., including Phosphorized Wheat per lb.	½d.
66. Animal Foods, n.e.i..........................per cental	2s.
67. Hay and Chaff..............................per cwt.	1s.; and on and after 31st October, 1907, free; and on and after 1st November, 1908, 1s.

68. Straw....................................per cwt.	1s.
69. Honey, Jams, and Jellies; including Calves’ Foot but
not Meat Jellies............................per lb.	2d.	1½d. on and after 1st November, 1907.
70. Hops.....................................per lb.	6d.
71. Linseed.................................per cental	2s.
72. Linseed for the manufacture of oil and cake under
Departmental By-laws............................	Free
73. Linseed Meal.............................per cental	4s.
74. Linseed Cake and Oil Cake....................per cental	1s.
75. Arrowroot.................................per lb.	1d.; and on and after 1st November, 1907. ½d.
	1d.; and on and after 1st November, 1907. ½d.
76. Macaroni, and Vermicelli.......................per lb.	1d.
77. Malt, including granulated, maize, and rice malts and
roasted, or torrefied barley..................per cental	6s.
78. Malt Extract, non-spirituous, including peptonized malt extract per lb.
	2d.
79. Matches and Vestas of all kinds:— (a) In boxes containing 100 or less of Matches or Vestasper gross of boxes
	1s. 9d.; and on and after 1st November, 1907, 1s.	1s. 6d.; and on and after 1st November, 1907, 6d.
	1s. 9d.; and on and after 1st November, 1907, 1s.	1s. 6d.; and on and after 1st November, 1907, 6d.

Import Duties—continued.

Tariff Items.	General Tariff.	Tariff on Goods the Produce or Manufacture of the United Kingdom.
Division IV.—Agricultural Products and Groceries—continued.
79. Matches and Vestas of all kinds—continued. (b) In boxes containing over 100, but not exceeding 200 Matches or Vestas per gross of boxes
	3s. 6d.; and on and after 1st November, 1907, 2s.	3s.; and on and after 1st November, 1907, 1s.
	3s. 6d.; and on and after 1st November, 1907, 2s.	3s.; and on and after 1st November, 1907, 1s.
(c) For each additional 100, or portion of 100 Matches or Vestas per box, an additional duty
per gross of boxes	1s. 9d.; and on and after 1st November, 1907, 1s.	1s. 6d.; and on and after 1st November, 1907, 6d.
(d) When in boxes with matter thereon advertising any commodity other than the Matches contained therein, in addition to the duties set out in (a), (b), (c) above per gross of boxes
	7d.	6d.
And on and after 1st October, 1908 (in lieu of (d) above)—
(d) When in boxes with printed matter thereon, other than the manufacturer’s name, trade mark, and address, and description of the article contained therein, in addition to the duties set out in (a), (b), (c) above per gross of boxes
	7d.	6d.
(e) When in boxes upon which the number of Matches contained therein is not printed or stamped, in addition to the duties set out in (a), (b), (c) above
per gross of boxes	On and after 1st September, 1908, 2s.
80. Meats. Poultry, and Game, viz.:—
(a) Fresh or smoked........................per lb.	2d.
(b) Potted or concentrated, including extracts of, and Meat Jelliesad val.
	25 per cent.
(c) Preserved in tins or other air-tight vessels, including the weight of liquid contents per lb.
	1½d.
(d) Soup in tins or other air-tight vessels...........per lb.	1½d.
(e) N.E.I................................per cwt.	5s.
(f) Preserved by cold process..................per lb.	2d.
81. Bacon and Hams, partly or wholly cured............per lb.	3d.
82. Sausage casings............................per lb.	2d.; and on and after 1st November, 1907, free
83. Milk (including Cream)—
(a) Preserved, Condensed, Concentrated, Peptonized, and Frozen:—
(1) Sweetened.........................per lb.	2¼d.; and on and after 1st November, 1907, 2d.	2d.; and on and after 1st November, 1907, 1½d.
(2) Unsweetened.......................per lb.	1¼d.	1d.
(b) Dried or in Powder form...................per lb.	2¼d.; and on and after 1st November, 1907, 2d.	2d.; and on and after 1st November, 1907, 1½d.
	2¼d.; and on and after 1st November, 1907, 2d.	2d.; and on and after 1st November, 1907, 1½d.
84. Mustard Seed..............................per lb.	½d.

Import Duties—continued.

Tariff Items.	General Tariff.	Tariff on Goods the Produce or Manufacture of the United; Kingdom.
Division IV.—Agricultural Products and Groceries—continued.
85. Mustard, including French Mustard................per lb.	3d.
86. Nuts—Edible, viz.:—
(a) Coconuts, whole........................per cwt.	1s.
(b) Coconuts, whole, for the manufacture of Coconut Oil and Oil Cake, and other substances, under Departmental By-laws
	On and after 23rd April, 1908, free
(c) Coconuts, prepared.......................per lb.	2d.
(d) Almonds, unshelled.......................per lb.	2d.
(e) Almond Kernels.........................per lb.	4d.
(f) N.E.I., whole or prepared...................per lb.	2d.
(g) Almond paste and meal....................per lb.	4d.
87. Copra........................................	Free
88. (a) Oilmen’s Stores, n.e.i., being Groceries, including Culinary and Flavouring Essences non-spirituous, Soap Dyes, Condition Foods, and other preparations used in the household including Food for Birds ad val.	20 per cent.	15 per cent.
(b) Invalids’ Diabetic Food, and also all other Invalids’ Foods prescribed by Departmental By-laws
	On and after 23rd April, 1908, free
89. Infants’ food as prescribed by Departmental By-laws.........	Free on and after 6th November, 1907
90. Annatto, liquid and solid, in packages over 1lb.............	Free
91. Isinglass—
(a) In sheets...................................	Free
(b) N.E.I.................................ad val.	15 per cent.
92. Rennet liquid, dry, or in tablets; in packages of not less than half-a-pint
	Free
And on and after 23rd April, 1908—
92. Rennet.......................................	Free
93. Pickles, Sauces, Chutney, Olives, and Capers—
(a) Quarter-pints and smaller sizes...............per doz.	7½d.	6d.
(b) Half-pints and over quarter-pints..............per doz.	1s. 3d.	1s.
(c) Pints and over half-pints...................per doz.	2s. 6d.	2s.
(d) Quarts and over pints.....................per doz.	5s	4s.
(e) Exceeding a quart........................per gal.	1s. 8d.	1s. 4d.
(f) Curry manufactured, whether paste or powder................ad val	35 per cent.; and on and after 27th May, 1908, 30 per cent.	25 per cent
(g) Soy, for Sauces, in packages containing over 10 gallons, may be delivered free as prescribed by Departmental By-laws.

Import Duties—continued.

Tariff Items.	General Tariff.	Tariff on Goods the Produce or Manufacture of the United Kingdom.
Division IV.—Agricultural Products and Groceries—continued.
94. Rice, viz.:—
(a) Uncleaned............................per cental	3s. 4d.
(b) Rice for use in the manufacture of Starch may be delivered free as prescribed by Departmental By-laws.
(c) N.E.I., including Rice Meal and Flour.......................per cental	6s.
95. Salt, and table preparations thereof, in packages of any description, not exceeding 14 lb. net weight............................................ad val.	15 per cent.
96. Salt— (a) Brown, or Dark Red Rock.......................	Free
(b) N.E.I., including Pink Rock..................per ton	20s.
And on and after 23rd April, 1908—
96. Salt— (a) Brown, Light Brown, Pink, or Dark Red Rock per ton	20s.	Free
(b) N.E.I.................................per ton	20s.
97. Seed; Canary, Hemp, and Rape.................per cental	1s. 6d.
98. Seed; (Cotton)............................per cental	4s.
99. Seed (Cotton), for the manufacture of Cotton Seed Cake and denaturated Cotton Seed Oil may be delivered free as prescribed by Departmental By-laws.
100. Soap—
(a) Toilet, Fancy, Medicated....................ad val.	25 per cent.; and on and after 6th November, 1907, ad val. 25 per cent. or per lb. 4d., whichever rate returns the higher duty

(b) N.E.I.................................ad val.	25 per cent.
101. Spices, viz.:—
(a) Unground, n.e.i...........................per lb.	2d.
(b) Ground, n.e.i.............................per lb.	4d.
102. Sparklets, for making Aerated Waters..................	Free
103. Starch...................................per lb.	2½d.	2d.
104. Starch Flours...............................per lb.	2½d.	2d.
105. Tea:— (a) In packets not exceeding 20 lb. in weight per lb.	1d.
(b) N.E.I......................................	Free

Import Duties—continued.

Tariff Items.	General Tariff.	Tariff on Goods the Produce or Manufacture of the United Kingdom.
DIVISION V.—TEXTILES, FELTS AND FURS, AND MANUFACTURES THEREOF, AND ATTIRE.
106. Apparel and Attire— (a) Woollen or Silk, or containing Wool or Silk, n.e.i. —partly or wholly made up; including articles cut into shape ad val.
	45 per cent.; and on and after 7th November, 1907, 40 per cent.	40 per cent.; and on and after 7th November, 1907, 35 per cent.
(b) Corsets..............................ad val.	On and after 23rd April, 1908, 15 per cent.	On and after 23rd April, 1908, 10 per cent.
107. Apparel and Attire, n.e.i., for the human body, partly or wholly made up made of any material not containing wool or silk including materials cut into shape therefor ad val.
	40 per cent.; and on and after 7th November, 1907, 35 per cent.; and on and after 23rd April, 1908, 40 per cent.	35 per cent.; and on and after 7th November, 1907, 30 per cent.; and on and after 23rd April, 1908, 35 per cent.

108. Articles, n.e.i., partly or wholly made up from textiles, felts, or feathers, not included under Items 107 or 134, and including materials cut into shape therefor.................ad val.	30 per cent.	25 per cent.
109. Feathers, Undressed........................ad val.	15 per cent.
110. Feathers, Dressed.........................ad. val.	30 per cent.
111. Diving Dresses...............................	Free
112. Bags and Sacks of Calico, Hessian, n.e.i., and Linen, and Meat Wraps, whether partly or wholly made up; and Bags and Sacks, n.e.i. ad val.	15 per cent.
	15 per cent.
113. Bags Sacks Packs and Bales for Bran, Chaff, Compressed Fodder, Potato, Onion, Ore, Coal and Wool; also Sugar Mats, and Sugar Corn and Flour Sacks	Free
114. Blankets (except of Rubber); Blanketing; Flannels, whether plain fancy or printed, including Domett containing wool; Rugs, n.e.i., including Buggy Rugs or Aprons, and Rugging...........................................................ad val.	30 per cent.; and on and after 8th November, 1907, 25 per cent.; and on and after 24th April, 1908, 30 per cent.	30 per cent.; and on and after 8th November, 1907, 20 per cent.; and on and after 24th April, 1908, 25 per cent.

Import Duties—continued.

Tariff Items.	General Tariff.	Tariff on Goods the Produce or Manufacture of the United Kingdom.
Division V.—Textiles, Felts and Furs, and Manufactures thereof, and Attire—continued.
115. Carpets, Carpeting, Floor Cloths, Floor and Carriage Mats of any material except Coir; Lap Dusters; and Floor Rugs and Coverings (including Felts and Pads) ad val.
	20 per cent.; and on and after 27th May, 1908, 15 per cent.	15 per cent. on and after 8th November, 1907; and on and after 27th May, 1908, 10 per cent.
116. Coir Mats and Matting, and Fenders...............ad val.	25 per cent.	25 per cent.; and on and after 24th April, 1908, 20 per cent.
117. Cosies and Cushions, in part or wholly made up; articles as under and the like, not being piece goods, viz.:—articles of Furnishing Drapery and Napery, including Quilts, Table-covers, Doyleys, Tray-cloths, Sheets, Pillow-cases and Covers, Bolster Cases, Counterpanes, Bed Spreads, Table Mats, Splashers, Tablecloths, Runners, Mantel Borders, Toilet Sets, Saddle-bag in piece or otherwise, Bags for Linen, Brush and Comb Bags, Nightdress Cases, Antimacassars, Handkerchief Sachets ad val.	25 per cent.	20 per cent.
118. Curtains and Blinds, n.e.i., (not including blinds attached to rollers); Curtain Clips, Bands, Loops, and Holders; and Blind Tassels and Acorns ad val.
	25 per cent.; and on and after 27th May, 1908, 20 per cent.	20 per cent.; and on and after 27th May, 1908, 15 per cent.
119. Furs and other Skins:— (a) Furs, being Apparel or Attire or other article in part or wholly made up, including Furs sewn Together ad val.
	35 per cent.	35 per cent.; and on and after 24th April, 1908, 30 per cent.
(b) Fur and other Skins n.e.i., dressed or prepared for making up ad val.
	15 per cent.
(c) Hatters’ Fur, not on the skin.................ad val.	15 per cent.
120. Gloves— (a) Men’s Gloves of all kinds and materials........ad val.	30 per cent.	20 per cent.
(b) Gloves n.e.i. of all kinds and materials including Mittens ad val.
	30 per cent.; and on and after 14th November, 1907, 15 per cent.	20 per cent; and on and after 14th November, 1907, 10 per cent.
And on and after 24th April, 1908—
120. Gloves— (a) Gloves, being Harvesting, Driving, Housemaids’, and Gardening ad val.	30 per cent.	20 per cent.
(b) Gloves n.e.i. of all kinds and materials including Mittens ad val.	15 per cent.	10 per cent.

Import Duties—continued.

Tariff Items.	General Tariff.	Tariff on Goods the Produce or Manufacture of the United Kingdom.
Division V.—Textiles, Felts and Furs, and Manufactures thereof, and Attire—continued.
121. Hats, Caps, and Bonnets— (a) Wool Felt Hats, in any stage of manufacture
ad val.	35 per cent.; and on and after 14th November, 1907, per dozen 16s.; and on and after 24th April, 1908, 16s. per dozen or 35 per cent. ad val., whichever rate returns the higher duty	30 per cent.; and on and after 14th November, 1907, per dozen 12s.; and on and after 24th April, 1908, 12s. per dozen or 30 per cent. ad val., whichever rate returns the higher duty
(b) Fur Felt Hats, in any stage of manufacture ad val	35 per cent.; and on and after 14th November, 1907, per dozen 25s.; and on and after 24th April, 1908, 25s. per dozen or 35 per cent. ad val., whichever rate returns the higher duty	30 per cent.; and on and after 14th November, 1907, per dozen 20s.; and on and after 24th April, 1908, 20s. per dozen or 30 per cent. ad val., whichever rate returns the higher duty
(c) Firemen’s Helmets and Miners’ Hats..............	Free
(d) Hats, and Bonnets of all descriptions and materials, n.e.i., including Forms, Pull-over Hoods, Shapes, and Frames, n.e.i. ad val.
	35 per cent.	30 per cent.
(e) Caps and Sewn Hats, n.e.i.—On and after 28th April, 1908
	7s. per dozen or 35 per cent. ad val., whichever rate returns the higher duty	6s. per dozen or 30 per cent. ad val., whichever rate returns the higher duty
122. Parasols, Sunshades, and Umbrellas.............ad val.	20 per cent.; and on and after 28th April, 1908, 25 per cent.

Import Duties—continued.

Tariff Items.	General Tariff.	Tariff on Goods the Produce or Manufacture of the United Kingdom.
Division V.—Textiles, Felts and Furs, and Manufactures thereof, and Attire—continued.
123. Piece Goods,*† viz.:— (a) Woollen, or containing wool, n.e.i., and rubbered waterproof cloth of any material ad val.
	35 per cent.; and on and after 13th November, 1907, 30 per cent.	30 per cent.; and on and after 13th November, 1907, 25per cent.
And on and after 28th April, 1908 (in lieu of (a) above)—
(a) Woollen, or containing wool, n.e.i..............ad val.	30 per cent.	25 per cent.
(b) Piece goods, woollen or containing wool, viz.:— women’s and children’s dress goods not weighing over 5 oz. per square yard ad val.
	35 per cent.; and on and after 13th November, 1907, 15 per cent.	30 per cent.; and on and after 13th November, 1907, 10 per cent.
And on and after 28th April, 1908 (in lieu of (b) above)—
(b) Piece goods, woollen or containing wool, viz.:— women’s and children’s dress goods including women’s and children’s dress flannels not weighing over 5 oz. per square yard ad val.
	15 per cent. up to and including 27th May, 1908	10 per cent. up to and including 27th May, 1908
(c) Silk, or containing silk or having silk worked thereon.ad val.		10 per cent. up to and including 27th May, 1908
	20 per cent.	15 per cent.
And on and after 28th April, 1908 (in lieu of (c) above)— (c) Silk, or containing silk or having silk worked thereon, except piece goods enumerated in sub-item (a) ad val.
	15 per cent.	10 per cent.
(d) Velvets, Velveteens, Plushes, Sealette and cloths imitating furs, Astrachans, Ribbons, Galoons not being bindings; Lace for Attire; Lace Flouncings; Millinery and Dress Nets; Veilings; Embroideries in the piece; Italians containing wool; Tucked Linens or Cottons; Boxed Robes when not shaped or sewn ad val.
	20 per cent.; and on and after 28th April, 1908, 15 per cent.	15 per cent.; and on and after 28th April, 1908, 10 per cent.
(e) Cotton, Linen, and other piece goods, n.e.i.; Oil Baize; Leather Cloth; Dungaree; Denims; Moleskins and Corduroys ad val.
	10 per cent.; and on and after 14th November, 1907, 5 per cent.	5 per cent.; and on and after 14th November, 1907, free
		5 per cent.; and on and after 14th November, 1907, free

* Definition of Piece Goods.—When material is defined by selvedge or by pattern for cutting up into separate articles, it is not to be considered Piece Goods but as dutiable under the heading applying to the article into which it is designed to be made. Tasselled, Whipped (with or without loops), or Taped Curtain material, when not defined for cutting up, is to be considered Piece Goods

† Subject to rebate under the conditions specified in Schedule B.

Import Duties—continued.

Tariff Items.	General Tariff.	Tariff on Goods the Produce or Manufacture of the United Kingdom.
Division V.—Textiles, Felts and Furs, and Manufactures thereof, and Attire—continued.
Piece Goods—continued. (f) Piece Goods, n.e.i., other than of Wool or Silk, suitable for Human Apparel, or to be worn in connexion with the human body, having on one or both sides a teased, treated, combed, fluffed, or raised nap or surface in imitation of or resembling Flannel in feel or appearance ad val.
	25 per cent.; and on and after 14th November, 1907, 10 per cent.; and on and after 27th May, 1908, 5 per cent.	20 per cent.; and on and after 14th November, 1907, 5 per cent.; and on and after 27th May, 1908, free
On and after 28th April, 1908— (g) Rubbered Waterproof Cloth—
(1) Woollen or containing Wool..............ad val.	35 per cent.	30 per cent.
(2) Silk or containing Silk, but not containing Wool.ad val.	25 per cent.	20 per cent.
(3) N.E.I..............................ad val.	20 per cent.	15 per cent.
124. Waddings and Cotton Wool, n.e.i.................ad val.	20 per cent.; and on and after 14th November, 1907, free; and on and after 28th April, 1908, 20 per cent.	15 per cent.; and on and after 14th November, 1907, free; and on and after 28th April, 1908, 15 per cent.

125. Bunting; Sheathing Roofing and Boiler Felt; Felt for making Polishing Pads; Hair Fabric and Hair material for covering steam pipes and boilers	Free
126. Saddlers’ Webs; Upholsterers’ Webs; Collar Check; Collar Cloth; Kersey; Saddlers’ Serge and Felt
	Free
127. Horse-hair Cloth and Cloth of Horse-hair and Cotton, or Horse-hair and Wool combined; Hop-cloth; Filter Cloth for mines; Camel Hair Cloth for pressing crushed copra	Free
128. Milling Silk...................................	Free
129. Canvas and Duck................................	Free
130. Hessians and Brattice Cloth; Jute Piece Goods: and Bookbinders’ Cloth
	Free
131. Fringes or Edgings of Textile Materials, not being for Attire...	Free

Import Duties—continued.

Tariff Items.	General Tariff.	Tariff on Goods the Produce or Manufacture of the United Kingdom.
Division V.—Textiles, Felts and Furs, and Manufactures thereof, and Attire—continued.
132. Socks and Stockings of all kinds for human attire ad val.	On and after 14th November, 1907, 25 per cent.	On and after 14th November, 1907, 20 per cent.
And on and after 29th April, 1908— 132. Socks and Stockings for Human Attire viz.:—
(a) Woollen or containing Wool................ad val.	25 per cent.	20 per cent
(b) Cotton..................................	Free
(c) Silk or containing Silk, but not containing Wool, and n.e.i. ad val.
	25per cent.	20 per cent.
133. Tents and Tarpaulins, Sails and Flags:—
(a) Tents, Tarpaulins, and Sails................ad val.	15 per cent.
(b) Flags and Banners over 1 foot in length ad val.	20 per cent.
134. Trimmings and Ornaments n.e.i. for Bonnets, Hats, Shoes, and other attire, not being in part or wholly of gold or silver; including Buckles; Clasps; Slides; Buttons; Badges n.e.i.; Fringes n.e.i.; Braids n.e.i.; Piping; Gimp n.e.i.; Crowns and Bandeaux for Hats; Natural and Imitation Birds and Wings; Tinsel Cloth; Tinsel Belting and Thread; Frillings; Ruffling; Pleating; and Ruchings ad val.	25 per cent.	15 per cent.
And on and after 29th April, 1908— 134. (a) Trimmings and Ornaments n.e.i. for Bonnets, Hats, Shoes, and other attire, not being in part or wholly of gold or silver; including Badges n.e.i.; Crowns and Bandeaux for Hats; Natural Birds and Wings; Frillings; Ruffling; Pleating; and Ruchings......................................................................ad val.	25 per cent.	15 per cent.
(b) Buckles; Clasps; Slides; Buttons; Fringes n.e.i.; Braids n.e.i.; Piping; Gimp n.e.i.; Tinsel Cloth; Tinsel Belting and Thread	Free
135. Bayonets, Swords, Scabbards, and attachments; Waist Belts; Cross Belts; Medals; and all Accoutrements, Buttons, Braid, and Lace for Naval and Military Uniforms may be delivered under Departmental By-laws	Free
136. Artificial Plants, Flowers, Fruits, Leaves, and Grains of all kinds and materials ad val.
	30 per cent.	25 per cent.
137. Wigs; Hair-nets; and articles of natural or imitation Hair.ad val.	30 per cent.; and on and after 14th November, 1907, 20 per cent.
And on and after 29th April, 1908—
137. Articles of Natural or Imitation Hair:—
(a) Wigs, Transformations, and Fringes............each	10s. or ad val. 20 per cent., whichever rate returns the higher duty
(b) Switches..............................each	5s. or 20 per cent. ad val., whichever rate returns the higher duty
(c) Hair-nets, and n.e.i.......................ad val.	20 per cent.

Import Duties—continued.

Tariff Items.	General Tariff.	Tariff on Goods the Produce or Manufacture of the United Kingdom.
DIVISION VI.—METALS AND MACHINERY.*
138. Ammunition, viz., Shot, Bullets, and Slugs per cwt.	5s. 6d.	5s.
139. Arms, viz.:—
(a) Double-barrelled Guns and Rifles............each	11s.; and on and after 15th November, 1907, ad val. 15 per cent.	10s.; and on and after 15th November, 1907, ad val. 10 per cent.
(b) Single-barrelled Guns and Rifles............each	5s. 6d.; and on and after 15th November, 1907, ad val. 15 per cent.	5s.; and on and after 15th November, 1907, ad val. 10 per cent.
(c) Revolvers, Pistols, Saloon and Pea Rifles, and Air Guns and Pistols each
	2s. 9d.; and on and after 15th November, 1907, or ad val. 20 per cent., whichever is the higher duty	2s. 6d.; and on and after 15th November, 1907, 2s 3d. or ad val. 15 per cent., whichever is the higher duty
(d) Barrels or Actions other—
(1) For double-barrelled guns.............each	5s. 6d.; and on and after 15th November, 1907, ad val. 15 per cent.	5s.; and on and after 15th November, 1907, ad val. 10 per cent.
(2) For single-barrelled guns.............each	2s. 9d.; and on and after 15th November, 1907, ad val. 15 per cent.	2s. 6d.; and on and after 15th November, 1907, ad val. 10 per cent.
(e) Bayonets, Swords, Fencing Foils, and Masks; Gun, Revolver, and Pistol Covers, Cases and Fittings; Loading Tools, and Cartridge Belts ad val.	22½ per cent.	15 per cent.
(f) N.E.I..............................ad val.	22½ per cent.	15 per cent.
(g) Rifles, Military and Match, including authorized Cadet Rifles and Morris Tubes; Gun Stocks in the rough; Barrels (not fitted to any action) bearing the British test mark ad val.
	5 per cent.	Free
And on and after 29th April, 1908— 139. Arms, viz.:— (a) Double-barrelled Guns and Rifles bearing the British or other approved test mark ad val.	15 per cent.	10 per cent.

* Motive Power, Engine Combinations, and Power Connexions are dutiable under their respective headings, when not integral parts of exempted machines, machinery, or machine tools.

Import Duties—continued.

Tariff Items.	General Tariff.	Tariff on Goods the Produce or Manufacture of the United Kingdom.
Division VI.—Metals and Machinery—continued.
139. Arms, viz.:—continued. (b) Single-barrelled Guns and Rifles bearing the British or other approved test mark ad val.
	15 per cent.	10 per cent.
(c) Revolvers, Pistols...........................each	2s. gd. or ad val. 20 per cent., whichever is the higher duty	2s. 3d. or ad val. 15 per cent., whichever is the higher duty
(d) Barrels or Actions other— (1) For double-barrelled guns bearing the British or other approved test mark ad val.
	15 per cent.	10 per cent.
(2) For single-barrelled guns bearing the British or other approved test mark ad val.
	15 per cent.	10 per cent.
(e) Bayonets, Swords, Fencing Foils, and Masks; Gun, Revolver, and Pistol Covers, Cases and Fittings; Loading Tools, and Cartridge Belts ad val.
	22½ per cent.	15 per cent.
(f) N.E.I....................................ad val.	22½ per cent.	15 per cent.
(g) Rifles, Military and Match, and Fittings, including authorized Cadet Rifles and Morris Tubes; Gun Stocks in the rough; Barrels (not fitted to any action) bearing the British or other approved test mark ad val.
	5 per cent.	Free
(h) Guns or Rifles fitted with Barrels which do not bear the British or other approved test mark; or such barrels imported separately—per double-barrelled gun or rifle or barrel for such—per single-barrelled gun or rifle or barrel for such each	£5
Provided that until the 1st October, 1908, Guns and Rifles or Barrels for same not bearing the marks prescribed in (h) above may be admitted on payment only of the duties applicable to weapons coming within sub-items (a), (b), (d) (1) and (2), of this item if the Minister is satisfied that such Guns, Rifles, or Barrels have been efficiently tested by the manufacturers thereof.
140. Iron, Plate and Sheet, viz.:—
(a) Corrugated Galvanized.......................ad val.	25 per cent.; and on and after 25th November, 1907, per ton, 30s.	20 per cent.; and on and after 25th November, 1907, per ton. 20s.
(b) Galvanized not Corrugated, and Corrugated not Galvanized ad val.
	20 per cent.; and on and after 25th November, 1907, per ton. 20s.	15 per cent.; and on and after 25th November, 1907, per ton, 10s.
141. Lamps and Lampware, viz.:— (a) Oil and other self-contained Lamps, Lanterns, and parts thereof, including one Chimney, Shade, and Globe, or other article imported with and used as an integral part of any Lamp or Lantern; Coach and Carriage Lamps and Lamp Irons ad val.	25 per cent.	15 per cent.
(b) Lamps, n.e.i., including one Chimney, Shade, and Globe, or other article imported with and used as an integral part of such Lamps; and Lampware n.e.i. (but not the columns of Street Lamps); Metal Reflectors and Shades ad val	25 per cent.	15 per cent.

Import Duties—continued.

Tariff Items.	General Tariff.	Tariff on Goods the Produce or Manufacture of the United Kingdom.
Division VI.—Metals and Machinery—continued.
141. Lamps and Lampware, viz.:—continued.
(c) Lamp and Gas Stoves, for heating and cooking
ad val.	30 per cent.; and on and after 15th November, 1907, 20 per cent.	20 per cent.
(d) Incandescent Mantles...................ad val.	40 per cent.; and on and after 15th November, 1907, 25 per cent.	30 per cent.; and on and after 15th November, 1907, 15 per cent.
142. Lamps, Miners’ Safety......................ad val.	10 per cent.; and on and after 15th November, 1907, free	Free
143. Sheet Lead and Lead Piping...................per ton	50s.; and on and after 15th November, 1907, free
144. Mangles, Clothes-wringers, and Clothes Washing Machines ad val.	20 per cent.	20 per cent.; and on and after 25th November, 1907, 12½ per cent.
145. Agricultural, Horticultural, and Viticultural Machinery and Implements, n.e.i.; including Cane Loaders Cane Unloaders and Cane Harvesters; Channel-making Graders; Garden and Field Spraying Machines; Garden and Field Rollers; Garden Hose Reels; Garden Syringes; Horse Road Rollers and Machines; Lawn Mowers Sweepers and Sprinklers; Road Scoops and Scrapers; Scoops; Stump Extractors ad val.	20 per cent.; and on and after 26th November, 1907, 15 per cent.	20 per cent.; and on and after 26th November, 1907, 12½ per cent.
146. Chaffcutters and Horse Gears; Chaffcutter Knives; Corn Shellers; Corn Huskers; Cultivators n.e.i.; Harrows; Ploughs other; Plough Shares; Plough Mould Boards; Scarifiers ad val.	20 per cent.
147. (a) Combined Corn Sheller, Husker, and Bagger; Combined Corn Sheller and Husker; Disc Cultivators: Drills (Fertilizer Seed and Grain), and all attachments thereto; Stump Jump Ploughs; Winnowers (horse and other power); Seats, Poles, Swingle-bars, Yokes, and Trees for Agricultural Machines, when imported separately ad val.	25 per cent.
(b) Discs for Agricultural Implements.................	Free on and after 29th April, 1908
148. Churns of all kinds; Cheese Presses; Dairy Coolers; Refrigerators; Supply Cans; Incubators n.e.i.; Foster Mothers ad val.	25 per cent.

Import Duties—continued.

Tariff Items.	General Tariff.	Tariff on Goods the Produce or Manufacture of the United Kingdom.
Division VI.—Metals and Machinery—continued.
149. Stripper Harvesters.........................each	£16; and on and after 13th December, 1907, £12
150. Strippers................................each	£8; and on and after 13th December, 1907, £6
151. Metal Parts of Stripper Harvesters and Strippers per lb.	2¼d.; and on and after 13th December, 1907, 1¾d.
152. Agricultural, Horticultural, and Viticultural Machinery and Implements, viz.: —
(a) Testers and Pasteurizers; Cotton Gins; Fibre Scutching Machines; Hand-worked Rakes and Ploughs combined; Hay Tedders; Horse Rakes; Lucerne Bunchers; Maize Harvesters; Maize Binders; Milking Machines; Mouldboard Plates in the rough and not cut into shape; Potato Raisers or Diggers; Potato Sorters; Root Cutters Pulpers and Graters; Straw Stackers; Sub-surface Packers; Threshing Machines; Winnower Forks (wood and steel); Hand-worked Cultivators ad val.	10 per cent.; and on and after 29th April, 1908, free	Free
(b) Cream Separators......................ad val.	10 per cent.; and on and after 26th November, 1907, free
And on and after 29th April, 1908 (in lieu of (b) above)—
(b) Cream Separators; Sheep Shearing Machines not including the flexible shafting or any part above it	Free
153. Cutlery, of all kinds, n.e.i.; including Plated Cutlery; Knife Sharpeners; Manicure Sets; but not cutlery in part or wholly made up of gold or silver ad val.	20 per cent.; and on and after 27th May, 1908, 15 per cent.	15 per cent.; and on and after 27th May, 1908, 10 per cent.
154. Crucibles..................................	Free
155. Diving Apparatus, not including hose................	Free
156. Nails, viz.: —
(a) Horse-shoe nails......................per cwt.	8s. 3d.; and on and after 26th November, 1907, 8s.	7s. 6d.
(b) Brads (including moulders’ and glaziers’); Picture Nails; Staples; Tacks n.e.i.; Wire and other Nails n.e.i. per cwt.	5s. 6d.	5s.
(c) Rail-dogs or Brobs; and Spikes............per cwt.	5s. 6d.; and on and after 27th November, 1907, 3s. 3d.	5s.; and on and after 27th November, 1907, 3s.
157. Tanks containing goods, or empty.—For every 100 gallons capacity or part thereof	3s.; and on and after 27th November, 1907, free

Import Duties—continued.

Tariff Items.	General Tariff.	Tariff on Goods the Produce or Manufacture of the United Kingdom.
Division VI.—Metals and Machinery—continued.
158. Weighing Machines n.e.i.; Weighbridges n.e.i.; Scales, n.e.i.; including Tanners’ Measuring Machines; Chemists’ Counter Scales: Spring Balances and Steelyards; Weights n.e.i. ad val.	20 per cent.
159. Adding and Computing Machines and all Attachments; Cash Registers; Automatic Weighbridges, and Automatic Weighing Machines except coin-freed Automatic Weighing Machines ... On and after 27th November, 1907 ad val.	10 per cent.	5 per cent.
And on and after 29th April, 1908— 159. Adding and Computing Machines and all Attachments; Time Registers and Detectors; Cash Registers; Automatic Weighbridges, and Automatic Weighing Machines except coin-freed Automatic Weighing Machines; Combined Bagging, Weighing, and Sewing Machines ad val.	10 per cent.; and on and after 28th May, 1908, free	5 per cent.; and on and after 28th May, 1908, free
On and after 27th November, 1907— 160. Motive Power Machinery and Appliances (except Electric), viz.:—	10 per cent.; and on and after 28th May, 1908, free	5 per cent.; and on and after 28th May, 1908, free
(a) Gas Producers; Flue-heated Economizers; Mechanical Stokers; Steam Traps; Steam Turbines; Superheaters; Water purifiers ad val.	5 per cent.	Free
(b) N.E.I................................ad val.	20 per cent.
And on and after 29th April, 1908— 160. Motive Power Machinery and Appliances (except Electric), viz.:— (a) Flue-heated Economizers; Mechanical Stokers; Steam Traps; Steam Turbines; Superheaters; Water purifiers ad val.	5 per cent.	Free
(b) High-speed Reciprocating Steam Engines for direct coupling or directly coupled to electric generators or to pumps. subject to Departmental By-laws—On and after 28th May, 1908 ad val.	5 per cent.	Free
(c) N.E.I................................ad val.	20 per cent.
161. Steam Road Rollers, including Scarifier attachments ad val.	25 per cent.
And on and after 28th November, 1907— 161. Locomotives, Traction and Portable Engines; Steam Road Rollers, including Scarifier Attachments ad val.	25 per cent.	20 per cent.
*162. (a) Engines (including traction and portable) n.e.i.; Turbines; Winches n.e.i.; Boilers n.e.i.: Pumps; Windmills ad val.	30 per cent.	25 per cent.
(b) Elevating and Conveying Machinery; Pile Driving Plant; Economizers; Cranes; Beer Engines; Cloth Folding and Measuring Machines; Wool and Other Presses; Lifts; Water and Gas Meters ad val.
(c) Machines and Machinery n.e.i...............ad val.

* Subject to rebate under the conditions specified in Schedule B.

Import Duties—continued.

Tariff Items.	General Tariff.	Tariff on Goods the Produce or Manufacture of the United Kingdom.
Division VI.—Metals and Machinery—continued.
And on and after 28th November, 1907— 162. (a) Pulley Blocks and Travelling Blocks; Pneumatic Elevators and Conveyors; Steam Turbo-Blowers; Telphers; Apparatus for Liquefaction of Gases; Patent Hoist used for underground mining ad val.	5 per cent.	Free
(b) Machines and Machinery n.e.i..............ad val.	25 per cent.	20 per cent.
And on and after 29th April, 1908— 162. (a) Chain Blocks and Travelling Blocks; Pneumatic Elevators and Conveyors; Rotary Blowers for Smelting, and Turbo-Blowers; Telphers; Apparatus for Liquefaction of Gases; Patent Portable Hoists for underground use ad val.
	5 per cent.	Free
(b) Log Band Saws with Band Wheels 5 feet and over in diameter. .	Free on and after 13th December, 1907
(c) Machines and Machinery n.e.i..............ad val.	25 per cent.	20 per cent.
163. Machinery and Parts thereof, viz.:— Steam-engine Indicators; Revolution and Speed Counters n.e.i.; Patent Porcelain and Steel Rollers for Flour Mills; Typewriters (including Covers); Zinc Refining Retorts; Fire Engines; Stitching Machines; Sewing Machines (including Cabinets and Covers); Button-hole Punching and Sewing Machines; Darning Machines: Straw Envelope-making Machines ad val.	10 per cent.; and on and after 16th November, 1907, free	Free
164. Machinery, not including motive power, Engine Combination or Power Connexions, if any, viz.:— Garment Drafting Machines, Jewellers’ Polishing Lathes; Knitting; Linotype, Monotype, Monoline, and other Type Composing Machines; Printing Machines and Presses; Machinery used exclusively for and in the actual process of Electrotyping and Stereotyping: Aluminium Rotary Graining Machines
	Free
*165. Machinery and Machines; and Machine Tools n.e.i., viz.:— (a) Machines n.e.i., used in the Tanning of Hides and Skins, and in the Preparation of Leather; Automatic Can-making and Closing Machines; Machinery for Scouring and Washing Wool; Machinery, and parts thereof, used in the manufacture and treatment of Fibrous Materials and Felt, and Felt Hats; Machinery for the Manufacture of Paper, and for Felting; Soap-cutting Machines; Artesian Boring Machines ad val.	25 per cent.; and on and after 29th November, 1907, 15 per cent.	20 per cent.; and on and after 29th November, 1907, 15 per cent.

* Subject to rebate under the conditions specified in Schedule B.

Import Duties—continued.

Tariff Items.	General Tariff.	Tariff on Goods the Produce or Manufacture of the United Kingdom.
Division VI.—Metals and Machinery—continued.
Machinery and Machines; and Machine Tools n.e.i., viz. (continued):—
(b) Machine Tools:—
Hat-making—Hydraulic Blocking Press for making straw hats....	ad val. 25 per cent.; and on and after 29th November, 1907, 15 per cent.		20 per cent.; and on and after 29th November, 1907, 15 per cent.
India rubber working—Hose Machines; Steel Stamps; Steel Tyre Mandrils; Spreading; Tread Drums; Washer Cutting
Metal working—Wire Netting Machines; Pneumatic Hammers, other than hand pneumatic hammers; Steam Hammers, up to and including sizes up to 16-in. cylinders; Punching and Shearing Machines, combined or separate, sizes up to ¾. in; Slotting Machines, sizes up to 12-in. stroke; Centering Machines to center up to 6 in. diameter; Bolt Screwing and Nut Tapping, combined or separate, sizes above ⅜ in., and up to 2 in.; Bending Rolls in sizes to bend up to ¾-in. plate .
Artesian boring tools, n.e.i...........................
Blowers, n.e.i....................................
Boot-making machine tools, n.e.i........................
Tyre benders and shrinkers...........................
Tinsmiths’ tools, being machine........................
And on and after 29th April, 1908— 165. Machinery and Machines; and Machine Tools n.e.i., viz.: — (a) Machines n.e.i., used in the Tanning of Hides and Skins, and in the Preparation of Leather; Automatic Can-making and Closing Machines; Machinery for Scouring and Washing Wool; Machinery, and parts thereof, used in the manufacture and treatment of Fibrous Materials and Felt, and Felt Hats; Machinery for the Manufacture of Paper, and for Felting; Soap-cutting Machines; Artesian Boring Machines; Combination Machines to disintegrate mix and compress molasses fodder ad val.	15 per cent.
(b) Machine Tools:— Hat-making—Hydraulic Blocking Press for making straw hats..	ad val. 15 per cent.
India rubber working—Hose Machines; Steel Stamps; Steel Tyre Mandrils; Spreading; Tread Drums; Washer Cutting
Metal working—Wire Netting Machines; Pneumatic Hammers, other than hand pneumatic hammers; Steam Hammers, up to and including sizes up to 16-in. cylinders; Punching and Shearing Machines, combined or separate, sizes up to ¾ in.; Slotting Machines, sizes up to 12-in. stroke; Centering Machines to center up to 6 in. diameter; Bolt Screwing and Nut Tapping, combined or separate, sizes above ⅜ in., and up to 2 in.; Bending Rolls in sizes to bend up to ¾ in. plate
Artesian boring tools, n.e.i........................
Boot-making machine tools, n.e.i...................
Tyre benders and shrinkers.......................
Tinsmiths’ tools, being machine...................

Import Duties—continued.

Tariff Items.	General Tariff.		Tariff on Goods the Produce or Manufacture of the United Kingdom.
Division VI.—Metals and Machinery—continued.
166. Machine Tools, as prescribed by Departmental By-laws		Free
167. Any dutiable machinery, or machine tool, or any part thereof specified in any proclamation issued by the Governor-General in pursuance of a joint address passed on the motion of Ministers by both Houses of the Parliament, stating that such machinery, machine tool, or part cannot be reasonably manufactured within the Commonwealth, and that it should be admitted free		Free
168. Tools of Trade, for the use of artisans and mechanics and Tools in general use as prescribed by Departmental By-laws		Free
169. Mixed Metalware and Platedware, n.e.i.,................ad val.		30 per cent.; and on and after 16th November, 1907, 25 per cent.	25 per cent.; and on and after 16th November, 1907, 20 per cent.
170. (a) Manufactures of Metal n.e.i.......................ad val.		30 per cent.; and on and after 29th November, 1907, 25 per cent.; and on and after 29th April, 1908, 30 per cent.	25 per cent.; and on and after 29th November, 1907, 20 per cent.; and on and after 29th April, 1908, 25 per cent.
(b) Manganese or Chrome Steel Parts, viz.:—Parts made of steel containing Chromium or not less than 7 per cent, of Manganese, which are used in grinding, crushing, or pulverizing machinery, and come in contact with the material ground, crushed, or Pulverized		Free on and after 30th April, 1908
(c) Articles made of Aluminium for household use. On and after 29th November, 1907................ad val.		5 per cent.; and on and after 28th May. 1908. free	Free
(d) Articles to be used as Kitchen Utensils made of Cast Iron, tinned or plain		Free on and after 15th May, 1908
171. Saws, n.e.i.....................................ad val.		25 per cent.; and on and after 29th November, 1907, 15 per cent.	20 per cent.; and on and after 29th November, 1907. 15 per cent.
172. Brasswork and Gunmetal work for general engineering and plumbing, and other trades ad val.		30 per cent.	30 per cent.; and on and after 16th November, 1907, 25 per cent.

Import Duties—continued.

Tariff Items.	General Tariff.	Tariff on Goods the Produce or Manufacture of the United Kingdom.
Division VI.—Metals and Machinery—continued.
173. Type, Printers’, including Spaces and Quads; Lino. and other slugs; Metal Furniture and Quotations ad val.	25 per cent.; and on and after 29th November, 1907, 20 per cent.
174. Fire Extinguishers, hand.............................ad val.	20 per cent.
175. Screws, n.e.i.; including Screws with nuts not being bolts and nuts; Sash Screws and attachments; Engineers’ Set Screws; Music Stool and Table, Roofing, and Spiral Screws ad val.	5 per cent.	Free
And on and after 29th November, 1907— 175. (a) Screws with nuts; Engineers’ Set Screws; Brake and Plough Screws; Music Stool, Table, Roofing, and Spiral screws ad val.	25 per cent.	20 per cent.
(b) Screws for wood..............................per cwt.	5s. 6d.	5s.
(c) Screws n.e.i., including Sash Screws and attachments......ad val.	5 per cent.	Free
And on and after 30th April, 1908— 175. (a) Screws with nuts or for use with nuts; Engineers’ Set Screws; Brake and Plough Screws; Music Stool, Table, Roofing, and Spiral Screws ad val.	25 per cent.	20 per cent.
(b) Screws for wood..................................	Free	Free
(c) Screws n.e.i., including Sash Screws and attachments......ad val.	5 per cent.	Free
176. Mining Engines and Machinery, n.e.i....................ad val.	35 per cent.	25 per cent.
And on and after 29th November, 1907— 176. (a) Earth and Rock Cutting, Dredging, and Excavating Machinery ad. val.	25 per cent.	20 per cent.
(b) Ore Dressing Machinery and Appliances n.e.i., and Accessories ad val.
(c) Smelting, Leaching, and Metal-Refining Appliances......ad val.
(d) Rotary and Percussive Rock Drills..................ad val.	20 per cent.	15 per cent.
(e) Coal .Cutting Machines; Side Plates, and Balls for Ball Mills ad val.	5 per cent.	Free
And on and after 30th April, 1908 (in lieu of (d) and (e) above)—
(d) Rotary and Percussive Rock Drills..................ad val.	5 per cent.	Free
(e) Coal Cutting Machines.........................ad val.	5 per cent.	Free
(f) Rock Boring Machines, n.e.i......................ad val.	25 per cent.	20 per cent.
177. Electrical Machinery, viz.:— (a) Generators; Motors up to the capacity of 500 H.P.; Fans; Starting and Regulating Rheostats ad val.	30 per cent.	25 per cent.
(b) N.E.I......................................ad val.	17½ per cent.	12½ per cent.

Import Duties—continued.

Tariff Items.	General Tariff.	Tariff on Goods the Produce or Manufacture of the United Kingdom.
Division VI.—Metals and Machinery—continued.
And on and after 29th November, 1907—
177. Electrical Machines, Appliances, and parts thereof:— (a) Dynamo Electric Machines up to the capacity of 200 horse power; Static Transformers and Induction Coils for all purposes; Electric Fans ad. val.	20 per cent.
(b) Dynamo Electric Machines over the capacity of 200 horse power ad val.	12½ per cent.
(c) Regulating, Starting, and Controlling Apparatus for all electrical purposes, including Distributing Boards and Switchboards, except Telephone Switchboards ad val.	20 per cent.
(d) Electric Fittings consisting wholly or partly of metal, viz.:—Switches. Fuses, and Lightning Arresters ad val.	15 per cent.; and on and after 27th May, 1908, free	10 per cent.; and on and after 27th May, 1908, free
(e) Electric Heating and Cooking Appliances.........ad val. (f) Electric Fittings not containing metal to be dutiable according to material (g) Generators for direct coupling to steam Turbines.....ad val.	15 per cent.	10 per cent.
	5 per cent.	Free
178. Electrical and Gas Appliances, viz.:— (a) Electroliers; Gasaliers; Chandeliers; Pendants; Brackets; Switches; Controlling Devices n.e.i.; Radiators: and Zinc Tubing ad val.	25 per cent.	20 per cent.
(b) N.E.I..................................ad val.	17½ per cent.	12½ per cent.
And on and after 29th November, 1907—
178. Electrical and Gas Appliances, viz.:— (a) Electroliers; Gasaliers; Chandeliers; Pendants; Brackets; Zinc Tubing ad val.	20 per cent.
(b) Gas meters..............................ad val.	5 per cent.	Free
(c) Telephones, Telephone Switchboards and Appliances
—On and after 27th May, 1908....................	Free
(d) N.E.I..................................ad val.	15 per cent.; and on and after 30th April, 1908, 17½ per cent.	10 per cent.
179. Electrical Materials, viz.:—
Accumulators or Storage Batteries, including Glass Cells used therewith; Cable and Wire (covered); Carbons; Testing Meters and Instruments; Translators; Insulating Tapes; Meters; Resistance Coils; Static Transformers and Terminals; Photometers for Gas and Electricity ad val.	5 per cent.	Free

And on and after 29th November, 1907—
179. Electrical Articles and Materials, viz.:— Accumulators or Storage Batteries; Arc Lamps; Arc Lamp Carbons; Cable and Wire (covered); Carbon in blocks of 12 square inches and over; Electric Vacuum Tubes; Measuring and Recording Instruments; Prepared Insulating Tape ad.val.	5 per cent.	Free

Import Duties—continued.

Tariff Items.	General Tariff.	Tariff on Goods the Produce or Manufacture of the United Kingdom.
Division VI.—Metals and Machinery—continued.
180. Rails, Fish Plates, Fish Bolts, Tie Plates and Rods, Switches, Points, Crossings, and Intersections, for Railways and Tramways ad.val.	12½ per cent.; and on and after 30th November, 1907, 15 per cent.	12½ per cent.; and on and after 30th November, 1907, 10 per cent.
181. Iron Pipes, Cast, and Wrought n.e.i....................ad val.	30 per cent.; and on and after 30th November, 1907, per ton, 40s.	25 per cent.; and on and after 30th November, 1907, per ton, 30s.
And on and after 1st May, 1908— 181. Iron Pipes, Cast, and Wrought n.e.i., and Cast-iron Fittings for Pipes per ton	40s.	35s.
182. Iron and Steel Tubes or Pipes (except riveted or cast) not more than 6 inches internal diameter; including Flexible Metal Tubes; Galloway and Vertical parallel Boiler Tubes: Water Bore Casings: Wrought and Malleable Iron Fittings for pipes	Free

And on and after ist May, 1908— 182. Iron and Steel Tubes or Pipes (except riveted or cast) not more than 6 inches internal diameter; including Flexible Metal Tubes; Galloway and Vertical parallel Boiler Tubes bent or straight; Water Bore Casings; Wrought and Malleable Iron Fittings for pipes; and unpolished metal-cased tubes or pipes	Free
183. Rolled Iron or Steel Beams, Channels, Joists, Girders, Columns, Trough and Bridge Iron and Steel, not drilled or further manufactured: Shafting. Cold Rolled, Turned or Planished ad val.	17½per cent.	12½per cent.
184. Bolts, Nuts, Rivets, and Washers, n.e.i.................ad val.	30 per cent.; and on and after 30th November, 1907, 25 per cent.	25 per cent.; and on and after 30th November, 1907, 20 per cent.
185. Barbed Wire..................................ad val.	30 per cent.; and on and after 30th November, 1907, 15 per cent.	20 per cent.; and on and after 30th November, 1907, 10 per cent.

Import Duties—continued.

Tariff Items.	General Tariff.	Tariff on Goods the Produce or Manufacture of the United Kingdom.
Division VI.—Metals and Machinery—continued.
186. Wire Netting..................................ad val.	30 per cent.; and on and after 11th October, 1907, 10 per cent.; and on and after 1st May, 1908, free	25 per cent.; and on and after 11th October, 1907, 5 per cent.; and on and after 1st May, 1908, free
187. Electrotypes and Stereotypes for advertising purposes, per block of 12 square inches and under for every square inch over 12 square inches	1s. 1d.
188. Ammonia Condenser Coils, and Coils for Sugar Boilers and the like; Corrugated Cylinders for Boilers ad val.	25 per cent.	25 per cent.; and on and after 1st May, 1908, 20 per cent.
189. Plates (except plain tin) and Sheets and Pipes and tubes of any Metal, plated polished or decorated ad val.	15 per cent.
190. Antimony (known as Star Antimony); and Antimonial and Lead Compounds, viz.:—Type Metal, Linotype Metal, Antifriction and Plastic Metals On and after 30th November, 1907..................ad val.	20 per cent.	15 per cent.
191. Aluminum, Bronze, Yellow Metal, Britannia Metal, Magnolia Metal, Nickel, and German Silver, viz.:— Pigs, Ingots, Scrap, Blocks, Bars, Rods, Strips, Sheets (plain), Plates (plain), Pipes (plain), and Tubes (plain)	Free
192. Anchors, over 10 cwt.............................ad val.	5 per cent.	Free
193. Anodes, Cathodes, and Hooks, for plating purposes ad val.	5 per cent.	Free
194. Bolts, Carriage (⅜ of an inch and under in diameter and 4 inches and under in length) ad val.	5 per cent.	Free
195. Brass, viz.:—Scrap, Bars, Rods, Blocks, Plates (plain), Sheets (plain), Pipes (plain), Tubes (plain), and Strips
	Free
196. Capsules, Metallic..............................ad val.	5 per cent.	Free
197. Chain, n.e.i., not made into serviceable articles...........ad val.	5 per cent.	Free
198. Copper, viz.:—Strips, Scrap, Bars, Rod, Blocks, Wire, Plates (plain), Sheets (plain), Pipes (plain), and Tubes plain)	Free
199. Cylinders for Anhydrous Ammonia and for Gas..........ad val.	5 per cent.; and on and after 16th November, 1907, free	Free

Import Duties—continued.

Tariff Items.	General Tariff.	Tariff on Goods the Produce or Manufacture of the United Kingdom.
Division VI.—Metals and Machinery—continued.
200. Droppers, patent steel of all lengths..................ad val.	5 per cent.; and on and after 30th November, 1907, 17½ per cent.	Free; and on and after 30th November, 1907, 12½per cent.
201. Eyelets and Eyelet Studs.........................ad val.	5 per cent.; and on and after 16th November, 1907, free	Free
202. Fasteners, Machine belt..........................ad val.	5 per cent.	Free
203. Thimbles and Block Fasteners for Lasts...............ad val.	5 per cent.	Free
204. Leaf and Foil of any Metal........................ad val.	5 per cent.	Free
205. Locks; including knobs, keys, escutcheons, and transom catches ad val.
	5 per cent.	Free
And on and after 5th May, 1908— 205. (a) Knobs, keys, escutcheons, window and transom catches..ad val.	5 per cent.	Free
(b) Locks...................................ad val.	20 per cent.	15 per cent.
206. Pins (not being gold or silver or gold or silver-plated), viz.:—Gimp; solid-headed short toilet; plain wire hair; plain safety; also hooks and eyes and crochet hooks ad val.	5 per cent.	Free
207. Platinum, viz.:—Bars, rods, blocks, strips, tubing, pipes, sheets and plates	Free
208. Retorts, Pans, Condensers, Cylinders, and other articles used in the manufacture of acids and in laboratories, and made of platinum ad val	5 per cent.	Free
209. Printers’ Materials, viz.:—Circles, Clumps, Curves, Knives (paring), Rules, and Leads ad val.
	5 per cent.	Free
210. Rabbit Traps, Dog Traps, Vermin Traps...............ad val.	5 per cent.	Free
211. Rivets, bifurcated . . . On and after 30th November, 1907.......	Free
212. Saddlers’ and Harness Makers’ Materials, viz.:— Saddlers’ Tacks (not cut) and Nails, Snaps (Harness and Halter), Spurs (not being partly or wholly of gold or silver, or gold or silver plated), and Spur Boxes ad val.	5 per cent.	Free
213. Scales, viz.:—Chemical, analytical, and assay, including weights; and precision and physical balances ad val.	Free
214. Scrap Iron and Steel, and, subject to Departmental By-laws, materials for use as scrap iron.............................	Free

Import Duties—continued.

Tariff Items.	General Tariff.	Tariff on Goods the Produce or Manufacture of the United Kingdom.
Division VI.—Metals and Machinery—continued.
215. Screw Hooks, Eyes and Rings......................ad val.	5 per cent.	Free
216. Sprinklers (not being partly or wholly of gold or silver) for perfume bottles ad val.	5 per cent.	Free
217. Standards, steel fencing of all lengths and Pillars, Wedgers, patent, for Droppers and Standards ad val.	5 per cent.	Free
And on and after 5th May, 1908— 217. Standards and pillars of all lengths for fencing; patent wedgers for droppers and standards.............................................................ad val.	5 per cent.	Free
218. Steel, band or ribbon for making band-saws or band-knives..ad val.	5 per cent.	Free
219. Steel grit and steel wool, and steel balls for other than cycle bearings ad val.	5 per cent.	Free
220. Steel Knives for hand tobacco cutters and hand tin openers...ad val.	5 per cent.	Free
221. Steel, rough-shaped, for chaff-cutter and other knives ad val.	5 per cent.	Free
222. Steel and Steel-rimmed Wheels of over 18 inches diameter in the tread, for trucks and waggons, and all steel parts for such wheels . . . . .On and after 30th November, 1907 ad val.	5 per cent.	Free
And on and after 6th May, 1908— 222. (a) Steel wheels n.e.i. of over 30 inches diameter in the tread, for trucks and waggons. and all steel parts for such wheels ad val.	5 per cent.	Free
(b) Steel-rimmed wheels of over 18 inches diameter in the tread, for trucks and waggons, and all steel parts for such wheels ad val.	5 per cent.	Free
223. Tinned Plates and Tinned Sheets, plain................ad val.	5 per cent.	Free
224. Tubes (Collapsible) empty........................ad val.	5 per cent.	Free
225. Washers and Rivets, copper.......................ad val.	5 per cent.	Free
226. Wire n.e.i., also woven wire measuring over 20 holes to the lineal inch ad val.	10 per cent.; and on and after 16th November, 1907, free	Free
227. Zinc, viz.:—Bar, Scrap, Sheet (plain), and Circles and Ingots bored or unbored for cyanide gold process, and Zinc Sheets (perforated with round holes of less than ½ of an inch diameter), for meat safes and covers	Free
228. Zinc Blocks for Marine Boilers.....................ad val.	5 per cent.	Free

Import Duties—continued.

Tariff Items.	General Tariff.	Tariff on Goods the Produce or Manufacture of the United Kingdom.
DIVISION VIa.—METALS AND MACHINERY.
To come into operation (and any then existing bonus to cease) on dates to be fixed by Proclamation, and exempt from Duty in the meantime. Proclamation to issue so soon as it is certified to Parliament by the Minister that the Manufacture to which the Proclamation refers has been sufficiently established in the Commonwealth, but no proclamation to issue except in pursuance of a Joint Address passed on the motion of Ministers by both Houses of Parliament stating that such manufacture is sufficiently established.
229. Iron and Steel— (a) Scrap Iron and Steel, and Pig Iron..............ad val.	12½ per cent.
(b) Ingots; Blooms; Slabs; Billets; Puddled Bars and Loops; or like crude Manufactures, less finished than Iron or Steel Bars, but more advanced than Pig Iron (except Castings) ad val.	12½ per cent.
(c) Bar; Rod; Angle; Tee; Sheet and Plate (plain);Wire and Hoop ad val.	12½ per cent.
(d) Machinery, Machines, and Parts— Mowers; Reapers; and Reapers and Binders.......ad val.	17½ per cent.
(e) Iron and Steel Tubes and Pipes, not dutiable under Division VI. ad val.	12½ per cent.
DIVISION VII.—OILS, PAINTS, AND VARNISHES.
230. Blacking; including Dressings, Pastes, and Polishes for Leather; Furniture Oils, Pastes, and Polishes; and Bronzing and Metal Liquids ad val.	40 per cent.	35 per cent.
231. Graphite or Plumbago, Black Lead, and Foundry Black	Free; and on and after 3rd December, 1907, ad val. 20 per cent.
232. Bronzing and Metal Powders....................ad val.	20 per cent.; and on and after 5th May, 1908, free
233. Tallow and Greases— (a) Greases; including Axle Grease, and Tallow unrefined, in packages not exceeding 4 lbs. in weight per cwt.	4s.; and on and after 5th May, 1908, 4s. per cwt., or 15 per cent, ad val., whichever rate returns the higher duty
(b) In packages exceeding 4 lbs. in weight.........per cwt.	2s.; and on and after 5th May, 1908, 2s. per cwt., or 10 per cent. ad val., whichever rate returns the higher duty
234. Oils— In vessels not exceeding one gallon, viz.:— (a) Quarter-pints and smaller sizes..............per doz.	1s. 6d.; and on and after 3rd December, 1907, 1s.	1s. 6d.; and on and after 3rd December, 1907. 9d.

Import Duties—continued.

Tariff Items.	General Tariff.	Tariff on Goods the Produce or Manufacture of the United Kingdom.
Division VII.—Oils, Paints, and Varnishes—continued.
234. Oils—continued. In vessels not exceeding one gallon, viz.:—
(b) Half-pints and over quarter-pints............per doz.	3s.; and on and after 3rd December, 1907, 2s.	3s.; and on and after 3rd December, 1907,. 1s. 6d.
(c) Pints and over a half-pint..................per doz.	6s.; and on and after 3rd December, 1907, 4s.	6s.; and on and after 3rd December, 1907, 3s..
(d) Quarts and over a pint...................per doz.	12s.; and on and after 3rd December, 1907, 8s.	12s.; and on and after 3rd December, 1907, 6s.
(e) Over a quart..........................per gal.	4s.; and on and after 3rd December, 1907, 2s. 8d.	4s.; and on and after 3rd December 1907,
In vessels exceeding one gallon, viz.:—
(f) Cotton Seed, and China...................per gal.	2s.	2s.
(g) Cotton Seed when denaturated as prescribed by Departmental By-law per gal.	6d.
(h) Olive...............................per gal.	2s.
(i) Castor; Colza; Linseed...................per gal.	6d.
(j) Lubricating (Mineral)*...................per gal.	3¼	3d.
(k) Mineral n.e.i.; Naphtha; Benzine; Benzoline; Gasoline: Pentane; Petrol; Turpentine Substitutes and the like per gal.	¾d.	½d.
And on and after 6th May, 1908 (in lieu of (k) above)—
(k) Mineral, being Naphtha; Benzine; Benzoline; Gasoline; Pentane; Petrol; Turpentine Substitutes; and all Petroleum Spirit under 790 gravity per gal.
	¾d.	½d.
(l) Solar Oils, and Residual Oils†..............per gal.	¼d.
And on and after 6th May, 1908 (in lieu of (l) above)—
(l) (1) Solar Oils..........................per gal.	1d.
(2) Residual Oils†......................per gal.	¼d.
(m) N.E.I...............................per gal.	6d.
(n) Castor-oleine and other Saponifiable Oils per gal.	6d.
(o) Kerosene and other Refined Petroleum Oils, in packages less than 10 gallons in content
per gal.	3d.; and on and after 3rd December, 1907, free
(p) Kerosene, and other Refined Petroleum Oils, n.e.i......	Free
235. Oils in bulk or otherwise, viz.:—Birch Tar Oil; Cloth Oil; Pine; Fir Tree; Unrefined Fish Oils: China Oil when denaturated as prescribed by Departmental By-law; Seal; Whale; Penguin; Petroleum (crude); Degras; Sod; Mirbane; and Turpentine	Free

* An admixture not exceeding 2 per cent, of any vegetable or animal oil or other foreign matter shall not be deemed to render the oil liable to any higher duty.

† When the Department is in doubt as to the exact nature of any oil so described it shall be denaturated in accordance with Departmental By-laws.

Import Duties—continued.

Tariff Items.	General Tariff.	Tariff on Goods the Produce or Manufacture of the United Kingdom.
Division VII.—Oils, Paints, and Varnishes—continued.
236. Paints and Colours, viz.:—
(a) Ground in liquid.......................per cwt.	4s. 6d.; and on and after 3rd December, 1907, 4s.	4s.; and on and after 3rd December, 1907, 3s. 6d.; and on and after 6th May, 1908, 4s.
(b) Prepared for use, including tattoo oil.........per cwt.	6s. 9d.; and on and after 3rd December, 1907, 6s.	6s.; and on and after 3rd December, 1907, 5s. 3d.; and on and after 6th May, 1908, 6s.
or ad val. whichever rate returns the higher duty	25 per cent.; and on and after 3rd December, 1907, 20 per cent.	20 per cent.; and on and after 3rd December, 1907, 15 per cent.
(c) Ships’ Antifouling Composition—On and after 3rd December, 1907 per cwt.	4s. 6d.	4s.
(d) Colours, dry, n.e.i......................per cwt.	3s. 3d.; and on and after 3rd December, 1907, 2s. 6d.	3s.; and on and after 3rd December, 1907, 2s.; and on and after 6th May, 1908. 2s. 6d.
(e) Dry White Lead; Patent Dryers and the like; and Putty per cwt.
	2s. 3d.; and on and after 3rd December, 1907, 2s.	2s.; and on and after 3rd December, 1907, 1s. 6d.
(f) Whiting.............................per cwt.	6d.
(g) Barytes.............................ad val.	5 per cent.; and on arid after 6th May, 1908, per cwt. 2s.	Free; and on and after 6th May, 1908, per cwt. 2s.
237. Varnishes; Varnish and Oil Stains; Lacquers; Enamels; Enamel Paints and Glosses; Japans; Berlin, Brunswick and Stoving Blacks; Liquid Sizes; Patent Knotting; Oil and Wood Finishes; Petrifying Liquids; Damp-wall Compositions; Lithographic Varnish; Printers’ Ink Reducer; Terebine; Liquid Dryers; and Gold Size per gal.	2s.
or ad val. whichever rate returns the higher duty	30 per cent.; and on and after 3rd December, 1907, per gal. 2s. 6d.	2s. per gal. on and after 3rd December, 1907

Import Duties—continued.

Tariff Items.	General Tariff.	Tariff on Goods the Produce or Manufacture of the United Kingdom.
Division VII.—Oils, Paints, and Varnishes—continued.
238. Liquid removers of Paint and Varnish................ad val.	15 per cent.; and on and after 3rd December, 1907, 5 per cent.	Free on and after 3rd December, 1907
239. Blacks, being lamp, ivory, bone, or vegetable; Litharge; London Purple and Paris Green; Prepared Glazes for Pottery; Sulphate of Copper; Ultramarine Blue; Ceramic Colours; Artists’ Colours; Dyes, dry or in paste, in bulk for manufacturing purposes; Vandykes; Manganese; Paris White; Vermilions; Crayons ad val.	5 per cent.	Free
DIVISION VIII.—EARTHENWARE, CEMENT, CHINA, GLASS AND STONE.
240. Portland Cement, Plaster of Paris, and other like preparations having Magnesia or Sulphate of Lime as a basis; also Gypsum per cwt.	1s.	9d.
241. China Parian and Porcelain Ware...................ad val.	35 per cent.; and on and after 3rd December, 1907, 25 per cent.	25 per cent.; and on and after 3rd December, 1907, 20 per cent.
242. Scientific Apparatus, Porcelain, viz.:— Crucibles, Tubes, Pressure Filters, and Evaporating Dishes for Laboratory use	Free
243. Earthenware, Brownware, and Stoneware, n.e.i...........ad val.	35 per cent.; and on and after 3rd December, 1907, 25 per cent.	30 per cent.; and on and after 3rd December, 1907, 20 per cent.
244. Roofing Tiles, Flooring Tiles, and Tiles, n.e.i., of all materials and Mosaic Flooring ad val.	30 per cent.	30 per cent.: and on and after 3rd December, 1907, 25 per cent.
And on and after 6th May, 1908— 244. Roofing Tiles, Flooring Tiles, and Tiles, n.e.i., of all materials and Mosaic Flooring, and Tiles of Fibro Cement, Asbestos Cement, and similar substances ad val. 245. Asphalt Mastic...............................ad val.	30 per cent. 15 per cent.	25 per cent.
246. Earthenware, viz.:—Spurs, Stilts, and Thimbles..............	Free
247. Fire and Glazed Bricks; Fire Lumps; Fibro Cement n.e.i.; Fireclay Manufactures n.e.i.; and Asphalt Tiles ad val.	15 per cent.

Import Duties—continued.

Tariff Items.	General Tariff.	Tariff on Goods the Produce or Manufacture of the United Kingdom.
Division VIII.—Earthenware, Cement, China, Glass, and Stone—continued.
248. Roasting Dishes, Assay Furnaces, Crucibles, Skittle Pots, Scorifiers, and Muffles	Free
249. Glass, viz.:— Bent, Bevelled, Heraldic, Sand-blasted, Enamelled, Embossed, Etched, Silvered, or Brilliant Cut; Corners Cut, Bevelled, or Engraved; Panes, Prisms, and all Glass framed with metal ad val.	30 per cent.	30 per cent.; and on and after 4th December, 1907, 25 per cent.
250. Glass, viz.:— (a) Polished and Patent Plate, n.e.i.
per 100 superficial feet	11s.	10s.
(b) Sheet......................per 100 superficial feet	2s. 3d.	2s.
(c) Polished and Patent Plate up to 25 superficial feet—on and after 4th December, 1907	Free
251. Glass, n.e.i., also Seltzogenes and accessories and Syphon Bottles ad val.	15 per cent.
252. Glass Cells for Primary and Secondary Electric Batteries..ad val.	5 per cent.	Free
253. Glassware, n.e.i., including Smelling and Perfume Bottles, Glass Stoppers and Fruit-jar Caps; also Glass Bottle Marbles ad val.	35 per cent.; and on and after 4th December, 1907, 25 per cent.	25 per cent.; and on and after 4th December, 1907, 20 per cent
And on and after 6th May, 1908— 253. (a) Glassware, n.e.i., including Smelling and Perfume Bottles, Glass Stoppers and Fruit-jar Caps ad val.	25 per cent.	20 per cent
(b) Glass for Photographic Plates, under Departmental By-laws..	Free
254. Glass, viz.:—Lenses, n.e.i.; Locket, Brooch, and Watch Glasses..	Free
255. Glass, viz.:—Gas Analysis Apparatus; Arsenic Testing Apparatus and Tubes; Evaporating Basins	Free
256. Scientific Apparatus (glass), viz.:— Beakers; Flasks; Test Tubes; Vacuum Tubes; Burettes; Weighing Bottles and Tubes; Eudiometers; Nitrometers; Radiometers; Fat Extraction Tubes; Filter Pumps; Gas Washing Reduction Absorption and Drying Bulbs Towers and Tubes; Glassware graduated in centimetres grains minim; ounces and grammes; also Carbonic Acid, Sulphuretted Hydrogen, Decomposing Water, and Bacteriological Apparatus of Glass	Free
And on and after 6th May, 1908— 256. Scientific Apparatus (glass), viz.:—Beakers; Flasks also Carbonic Acid, Sulphuretted Hydrogen, Decomposing Water, and Bacteriological Apparatus of Glass	Free

Import Duties—continued.

Tariff Items.	General Tariff.	Tariff on Goods the Produce or Manufacture of the United Kingdom.
Division VIII.—Earthenware, Cement, China, Glass, and Stone—continued.
257. Screens, Process Engravers’.........................	Free
258. Bottle Stoppers, n.e.i.; also Glass Bottle Marbles...........	Free
259. Bottles, n.e.i., Flasks, and Jars, empty, including packing; measuring outside the package as imported:— (a) From one dram up to and including. 10 ozs. of fluid capacity per cubic foot	2s.	1s. 9d.
(b) Over 10 ozs. of fluid capacity...........per cubic foot	1s. 1d.	1s.
(c) Wine, Beer, Spirit, and Aerated Water Bottles per cubic foot	10d.	9d.
And on and after 4th December, 1907— 259. (a) Bottles, n.e.i., Flasks, and Jars, empty.............................ad val. (b) Bottles up to and including 5 drams of fluid capacity......	35 per cent. Free	25 per cent.
260. Bottles, n.e.i., Flasks, and Jars, filled; irrespective of whether tie contents are liable to duty or not— (a) Up to and including 2 ozs. of fluid capacity per dozen	1s. 1d.	1s.
(b) Over 2 ozs. of fluid capacity...............per dozen	10d.	9d.

And on and after 4th December, 1907— 260. Bottles n.e.i., Flasks and Jars filled:— (a) Bottles up to and including capacity of 5 fluid drams.....	Free
(b) Over 5 drams and not exceeding 10 ozs. fluid capacityper dozen	1½d.	1d.
(c) Over 10 ozs. and not exceeding 20 ozs. fluid capacity per dozen	2d.	1½d.
(d) Over 20 ozs. fluid capacity................per dozen	2½d.	2d.
And on and after 7th May, 1908— 260. Bottles n.e.i., Flasks and Jars containing goods not subject to ad valorem duty:— (a) Bottles up to and including capacity of 5 fluid drams.....	Free
(b) Over 5 drams and not exceeding 10 ozs. fluid capacityper dozen	1½d.	1d.
(c) Over 10 ozs. and not exceeding 20 ozs. fluid capacityper dozen
	2d.	1½d.
(d) Over 20 ozs. and not exceeding 60 ozs. fluid capacityper dozen	2½d.	2d.
(e) Over 60 ozs. fluid capacity..................ad val.	25 per cent.	20 per cent.
261. Glue; Gelatine of all kinds; and Cements, n.e.i.; including mucilage and belting compounds ad val.	40 per cent.	30 per cent.

Import Duties—continued.

Tariff Items.	General Tariff.	Tariff on Goods the Produce or Manufacture of the United Kingdom.
Division VIII.—Earthenware, Cement, China, Glass, and Stone—continued.
And on and after 4th December, 1907—
261. (a) Glue..................................ad val.	30 per cent.	25 per cent.
(b) Cement, n.e.i., including mucilage and belting compoundsad val.	30 per cent.	25 per cent.
(c) Gelatine of all kinds.......................per lb.	2d.	1½d.
262. Printing roller composition.....................ad val.	35 per cent.
263. Dry Gums, Shellac, Sandarac, Dextrine, and Mastic.........	Free
264. Slate slabs, split, and with rough edges.............ad val.	15 per cent.
265. Slate slabs, sawn or chiselled on one or more faces, or on one or more edges ad val.
	20 per cent.
And on and after 7th May, 1908— 265. (a) Slate Slabs with split or chiselled faces and one or more sawn edges ad val.	20 per cent.
(b) Slate Slabs with one or more planed faces.........ad val.	25 per cent.
266. Wrought Slate, n.e.i..........................ad val.	30 per cent.
267. Roofing Slates.............................ad val.	25 per cent.	25 per cent.; and on and after 4th December, 1907, 20 per cent.
268. Stone and Marble— (a) Marble Unwrought, including rough or scabbled from the pick...................................................................................ad val.
	10 per cent.
(b) Slabs or scantlings, sawn on one or two faces ad val.	15 per cent.
(c) Slabs or scantlings, sawn on one or more faces, and one or more edges ad val.	20 per cent.
(d) Wrought, n.e.i............................ad val.	30 per cent.
(e) Dust and Chips...........................ad val.	20 per cent.
260. Bathbricks....................................	Free
270. Oil and Whet Stones; also Lithographic and Emery Stones....	Free
271. Pestles and Mortars—Agate.........................	Free
272. Stone, viz.:—In the rough, n.e.i.......................	Free
DIVISION IX.—DRUGS AND CHEMICALS.
273. Acetic Acid, Extract, or Essence of Vinegar:— (a) Vinegar, standard (as prescribed by Departmental By-laws), the product of malt or grain or fruit juice by alcoholic and acetic fermentation, containing not more than 6 per cent, of absolute Acetic Acid per gal.	6d.
(b) Vinegar, not the product of malt or grain or fruit juiceper gal.	2s.
(c) Solutions, Extracts, or Essences, containing more than 6 per cent, but not more than 30 per cent, of absolute Acetic Acid per gal.	3s. 9d.

Import Duties—continued.

Tariff Items.	General Tariff.	Tariff on Goods the Produce or Manufacture of the United Kingdom.
Division IX.—Drugs and Chemicals—continued.
Acetic Acid, &c.—continued. (d) Solutions, Extracts, or Essences, containing more than 30 per cent, of absolute Acetic Acid, for every extra 10 per cent., or part thereof per gal. (e) Acetic Acid, in crystals or powdered form ad val.	1s. 3d. 15 per cent.
And on and after 4th December, 1907— (e) Acetates for the manufacture of Acetic Acid ad val.	15 per cent.
274. Acids, viz.:—Muriatic, Nitric, and Sulphuric ad val.	15 per cent.
275. Carbonate of Ammonia......................per cwt.	5s.
And on and after 4th December, 1907—
275. Ammonia, viz.:— Carbonate, Anhydrous, Liquid, Muriate, and Sulphate ad val.	15 per cent.
276. Carbonic Acid Gas..........................per lb.	2d.
277. Carbide of Calcium..........................ad val.	10 per cent.; and on and after 4th December, 1907, free	Free
278. Drugs and Chemicals, viz.:— (a) Salicylic and Boric Acids and other Food Preservatives n.e.i.; Salicylate of Soda; Sulphites and Bisulphites of Potassium; Bisulphite of Sodium, Calcium, and Magnesium; and Foaming Powders and Liquids, including Malto-Peptone Yeast Food, Yeast Food Preservatives, Yeast Nourishment, Quillaya Bark, Saponarias, Glycyrrhizin and its compounds ad val.	25 per cent.	20 per cent.
(b) Saccharin and other similar substitutes for Sugar, and substances capable of conversion into such substitutes for Sugar; in accordance with Departmental By-law, in packages of not less than 11 lb. weight per lb.	30s.
And on and after 7th May, 1908 (in lieu of (b) above)— (b) Saccharin and other similar substitutes for Sugar, and substances capable of conversion into such substitutes for Sugar per lb.	30s.
279. Cresylic Acid; Crude Creosote Oil and Tar Oil; Saponaceous Mixture of Creosote; Carbolic Acid per gal.	6d.; and on and after 4th December, 1907, free
280. Crude Naphthaline...............................	Free on and after 4th December, 1907
281. Naphthaline, n.e.i............................ad val.	25 per cent.
282. Cyanide of Potassium, Sodium, and Bromide Salts..........	Free

Import Duties—continued.

Tariff Items.	General Tariff.	Tariff on Goods the Produce or Manufacture of the United Kingdom.
Division IX.—Drugs and Chemicals—continued.
283. Voltoids of Sal-ammoniac..........................	Free; and on and after 7th May, 1908, ad val. 15 per cent.
284. Insecticides, Sheep Washes, and Disinfectants, n.e.i......... And on and after 28th May, 1908—	Free
284. (a) Sheep Washes and Cattle and Horse Washes; Insecticides and Disinfectants in packages containing not less than 28 lbs. and drums containing not less than 5 gallons	Free
(b) Insecticides and Disinfectants, n.e.i..............ad val.	15 per cent.	10 per cent.
285. Fly Papers, chemical and sticky..................ad val.	15 per cent.; and on and after 5th December, 1907, free
286. Thiosulphates (hyposulphites), and Hyposulphites containing zinc sulphite and formaldeheyde	Free
287. Chemical Compounds n.e.i. and Simple Drugs............	Free
288. Bacteriological Products and Serum, as prescribed by Departmental By-laws	Free
289. Carbonate and Bicarbonate of Soda....................	Free
290. Tartaric Acid, Cream of Tartar, and Citric Acid ad val.	5 per cent.; and on and after 5th December, 1907, free	Free
291. Essential Oils, non-spirituous, n.e.i..................... 292. Medicines:—	Free
(a) Pharmaceutical Preparations; Patent and Proprietary Medicines and other Medicinal’ Preparations; Medicinal Compounds (not chemical); Medicinal Extracts; Essences; Juices; Infusions; Solutions; Emulsions; Confections; and Syrups; Pills; Pilules; Tabloids; Soloids; Ovoids; Tablets; Capsules; Cachets; Suppositories; Pessaries n.e.i.; Poultices; Salves; Cerates; Ointments; Liniments; Lotions; Pastes and the like; Medicinal Waters and Oils, n.e.i.; and Medicines for Animals ad val.	15 per cent.
(b) Spirituous..............................ad val.	15 per cent.
(Or according to the rates provided in Division I. whichever rate returns the higher duty)
293. Opium, for medicinal purposes only, under Departmental By-laws per lb.	30s.
294. Opium contained in any medicinal preparation when such preparation would not be liable to higher duty under any other heading per lb.	30s.
295. (a) Perfumery; including Perfumed Ammonia; Toilet Preparations (perfumed or not) non-spirituous, and spirituous when the duty payable under item 9 is less than that payable under this item; Skin Foods; refined Lanoline; refined Glycerine; and Petroleum Jelly ad val.	35 per cent.; and on and after 5th December, 1907, 30 per cent.	25 per cent.

Import Duties—continued.

Tariff Items.	General Tariff.	Tariff on Goods the Produce or Manufacture of the United Kingdom.
Division IX.—Drugs and Chemicals—continued.
295.—continued. (b) Petroleum Jelly, in packages containing not less than 3 cwt...	Free on and after 7th May, 1908.
296. Unrefined Glycerine and unrefined Lanoline and Camphor, and Vaseline (not being Petroleum Jelly), and Plasters, adhesive, and all unmedicated	Free
And on and after 7th May, 1908— 296. Unrefined Glycerine and unrefined Lanoline (Crude Wool-fat); Camphor; and Plasters, adhesive, and all unmedicated
	Free
297. Essential Oils, and Fat containing extract of flowers used in making perfumes ad val.
	20 per cent.; and on and after 5th December, 1907, free
298. Soda Crystals.............................per cwt.	1s.
DIVISION X.—WOOD, WICKER, AND CANE.
299. Furniture (except of Metal, Wicker, Bamboo, and Cane), n.e.i., in parts or finished; including Billiard and Bagatelle Tables and Boards and Accessories; Trays; Crumb Trays and Brushes; Mattresses; Bolsters; Pillows; Window Shade or Blind Rollers; Rollers with Blinds; Screens; Portieres; Dress Stands and Show Figures for draping or other purposes; Writing Desks and Cabinets; Stationery Cabinets; Type Cabinets and Cases; Mirrors framed or not, n.e.i.; Blinds not being textile; Panels for incorporating into furniture; Ice Chests or Refrigerators; Housemaids’ Boxes; Meat and other Household Safes; Bath Cabinets; Dental and Surgical Cabinets; Invalid Furniture and Chairs on wheels: Aseptic Hospital Furniture, including Trollies, Stretchers, and the like ad val.	40 per cent.	30 per cent.
And on and after 5th December, 1907— 299. (a) Furniture n.e.i., including any article of wood or partly of wood, wholly or partly made up or finished and used in any building or premises, including Hospitals; also Show Figures of all kinds ad val.	35 per cent.	25 per cent.; and on and after 7th May, 1908, 30 per cent.
(b) Lounges and Settees of Wicker, Bamboo, or Cane but not including those of Cane with wooden frames—On and after 7th May, 1908 each	10s., or ad val. 45 per cent., whichever rate returns the higher duty	8s. 9d., or ad val. 40 per cent:, whichever rate returns the higher duty
(c) Chairs of Wicker, Bamboo, or Cane but not including those of cane with wooden frames—On and after 7th May, 1908 each	7s. 6d., or ad val. 45 per cent., whichever rate returns the higher duty	6s. 9d., or ad val. 40 per cent., whichever rate returns the higher duty

Import Duties—continued.

Tariff Items.	General Tariff.	Taris on Goods the Produce or Manufacture of the United Kingdom.
Division X.—Wood, Wicker, and Cane—continued.
300. Lounges and Settees—up to and including 4th December,1907 each	10s.
or ad val. whichever rate returns the higher duty	30 per cent.
301. Chairs—up to and including 4th December, 1907 each or ad val. whichever rate returns the higher duty	7s. 6d. 30 per cent.
302. Billiard Balls, in the rough.........................	Free
303. Timber, viz.:— (a) Timber, undressed, n.e.i.. in sizes of 12 in. x 6 in. (or its equivalent) and over per 100 super, feet	1s 6d.; and on and after 6th December, 1907, 6d.
(b) New Zealand Pine, undressed, of all sizes per 100 super, feet	6d. on and after 6th December, 1907
(c) Timber, undressed, n.e.i., in sizes of 7 in. x 2½ in. (or its equivalent) and upwards, and less than 12 in. x 6 in. (or its equivalent) per 100 super, feet	2s.
(d) Timber, undressed, n.e.i., in sizes less than 7 in. x 2½ in. (or its equivalent) per 100 super, feet	2s. 6d.
(e) Timber, undressed, in sizes less than 7 ft. 6 in. x 10 in. x 2½ in. for door stocks—On and after 27th May, 1908 per 100 super, feet	2s.
(f) Timber, dressed, n.e.i...............per 100 super, feet	3s.
(g) Architraves, Mouldings n.e.i., and Skirtings, of any material per 100 lineal feet	5s.
(h) Shingles............................per 1,000	3s.
(i) Pickets, undressed.......................per 100	2s. 6d.
(j) Pickets, dressed.........................per 100	6s.
(k) Laths..............................per 1,000	7s. 6d.
And on and after 14th May, 1908 (in lieu of (k) above)—
(k) Laths n.e.i............................per 1,000	7s.. 6d.
(l) Laths for Blinds..........................ad val.	25 per cent.
(m) Spokes, dressed or prepared (not being of hickory),2 in. or under in diameter per 100	10s.
(n) Palings.............................per 1,000	15s.
(o) Prepared Hubs (not of elm)...................each	1s.
And on and after 14th May, 1908 (in lieu of (o) above)—
(o) Prepared Hubs n.e.i.........................each	1s.
(p) Rims, n.e.i...............................each	1s. 3d.
(q) Staves, dressed or partly dressed, but not shaped per 100	2s 6d.
(r) Three-ply Veneer.................per 100 super, feet	3s.; and on and after 6th December, 1907, 5s.
(s) Veneers, n.e.i....................per 100 super, feet	Free; and on and after 6th December, 1907, 3s.

Import Duties—continued.

Tariff Items	General Tariff.	Tariff on Goods. the Produce or Manufacture of the United Kingdom.
Division X.—Wood, Wicker, and Cane—continued.
Timber—continued. (t) Timber, for making boxes or doors, being cut into shape, and dressed or partly dressed per 100 feet super face	2s. 6d.
(u) Picture and Room Mouldings.................ad val.	20 per cent.; and on and after 6th December, 1907, 30 per cent.	20 per cent.; and on and after 6th December, 1907, 25 per cent.
(v) Broom Stocks...........................ad val.	20 per cent.
And on and after 27th May, 1908 (in lieu of (v) above)—
(v) Broom Stocks, being square timber rough sawn into sizes suitable for the manufacture of broom handles ad val.	20 per cent.
(w) Timber, bent or cut into shape, dressed or partly dressed, n.e.i.ad val.
	30 per cent.; and on and after 6th December, 1907, 25 per cent.
(x) Hickory Spokes, dressed, 2 in. and under in diameter.....	Free
(y) Hickory, undressed............................	Free
(z) Elm Hubs, with or without metal bands...............	Free
And on and after 14th May, 1908 (in lieu of (z) above)— (z) Elm Hubs, with metal bands, known as Sarven Hubs	Free
(aa) Engravers Boxwood and Engravers’ Maplewood..........	Free
(bb) Logs, not sawn...............................	Free
(cc) Spars, in the rough.............................	Free
(dd) Spokes, Rims, and Felloes of Hickory, in the rough.......	Free
(ee) Staves, undressed.............................	Free
Note.—The term “super, face” means the superficial measurement of those surfaces (except edges) of the timber actually dressed or partly dressed.
304. Wicker, Bamboo, and Cane, all articles, n.e.i., made of. whether partly or wholly finished ad val.	45 per cent.; and on and after 6th December, 1907, 35 per cent.	40 per cent.; and on and after 6th December, 1907, 25 per cent.; and on and after 13th May, 1908, 30 per cent.
305. Basketware n.e.i............................ad val.	45 per cent; and on and after 6th December, 1907, 35 per cent.	40 per cent.; and on and after 6th December, 1907, 25 per cent.

Import Duties—continued.

Tariff Items.	General Tariff	Tariff on Goods the Produce or Manufacture of the United Kingdom.
Division X.—Wood, Wicker, and Cane—continued.
306. (a) Wood, all articles made of, n.e.i., whether partly or wholly finished; including Bellows; Sashes, and Frames; Wire-doors; Window Screens; Walking Sticks; Hods; Mallets; Rakes; Grain Shovels; Saw Frames; Mitre Boxes; Wood Bungs; Wood Type; Wood Rules n.e.i.; Washboards; and Knifeboards ad val.	40 per cent.; and on and after 6th December, 1907, 35 per cent.	30 per cent.
(b) Wood Rules for School use, as prescribed by Departmental By-laws—On and after 13th May, 1908	Free
307. Wicker, Bamboo, Cane, or Wood, viz.:—
(a) Bamboo, clouded.............................	Free
(b) Canes and Rattans, and Bamboo unmanufactured (c) Cane, compressed, in sheet and unshaped, and enamelled	Free
	Free
(d) Last Blocks, rough turned....................ad val.	10 per cent.	Free
308. Brushmakers’ Woodware and Turnery..............ad val.	30 per cent.	30 per cent.; and on and after 7th December, 1907, 25 per cent.
309. Tool Handles n.e.i., unattached...................ad val.	20 per cent.	20 per cent.; and on and after 7th December, 1907, 15 per cent.
On and after 7th December, 1907—
310. Adze Axe Scythe and Bentwood handles............ad val.	15 per cent.
311. Doors of wood:—
Sizes 1¾-in. and over..........................each ” over 1½-in. and under 1-in....................each ” 1½-in. and under.........................each	7s. 6d. 5s. 3s. 6d.
312. Photograph Frames and Stands for Pictures, Picture Frames (on pictures or otherwise), of wood ad val.	35 per cent.
313. Lasts and Trees, wooden.......................ad val.	35 per cent.	25 per cent.
314. Buggy Shafts, bent but not dressed................per pair	2s. 6d.; and on and after 7th December, 1907, ad val. 30 per cent.	2s. 6d.; and on and after 7th December, 1907, ad val. 25 per cent.
315. Buggy Shafts, bent and dressed..................per pair	3s. 6d.; and on and after 7th December, 1907, ad val. 30 per cent.	3s. 6d.; and on and after 7th December, 1907, ad val. 25 per cent.

Import Duties—continued.

Tariff Items.	General Tariff.	Tariff on Goods the Produce or Manufacture of the United Kingdom.
Division X.—Wood, Wicker, and Cane—continued.
316. Shafts, n.e.i., in the rough......................per pair	3s.; and on and after 7th December, 1907, ad val. 30 per cent.	3s.; and on and after 7th December, 1907. ad val. 25 per cent.
317. Shafts, n.e.i., dressed.........................per pair	4s.; and on and after 7th December, 1907, ad val. 30 per cent.	4s.; and on and after 7th December, 1907, ad val. 25 per cent.
318. Bent Poles, rough............................each	2s. 6d.; and on and after 7th December, 1907, ad val. 30 per cent.	2s. 6d.; and on and after 7th December, 1907, ad val. 25 per cent.
And on and after 13th May, 1908—
318. Poles for Vehicles, rough.......................ad val.	30 per cent.	25 per cent.
319. Bent Poles, dressed...........................each	3s. 6d.; and on and after 7th December, 1907, ad val. 30 per cent.	3s. 6d.; and on and after 7th December, 1907, ad val. 25 per cent.
And on and after 13th May, 1908—
319. Poles for Vehicles, dressed......................ad val.	30 per cent.	25 per cent.
320. Whiffle-tree Bars..........................per dozen	3s.; and on and after 7th December, 1907, ad val. 30 per cent.	3s.; and on and after 7th December, 1907, ad val. 25 per cent.
321. Shaft Bars..............................per dozen	4s. 6d.; and on and after 7th December, 1907, ad val. 30 per cent.	4s. 6d.; and on and after 7th December, 1907, ad val. 25 per cent.
322. Casks, Barrels, and Vats, n.e.i., full or empty..........ad val.	35 per cent.
And on and after 7th December, 1907—
322. Casks, Barrels and Vats n.e.i. empty...............ad val.	35 per cent.	30 per cent.
323. Hogsheads, secondhand, full or empty...............each	12s.
And on and after 7th December, 1907—
323. Hogsheads, secondhand, empty...................ad val.	35 per cent.	30 per cent.

Import Duties—continued.

Tariff Items.	General Tariff.	Tariff on Goods the Produce or Manufacture of the United Kingdom.
Division X.—Wood, Wicker, and Cane—continued.
324. Shooks—
Hogshead, new.............................each	6s. 6d.
Barrel, new...............................each	5s.
Half-hogshead, new.........................each	4s. 6d.
Kilderkin, new.............................each	3s. 6d.
Puncheon, new.............................each	11s.
Hogshead, secondhand.......................each	10s.; and on and after 7th December, 1907, 5s.
N.E.I...................................ad val.	35 per cent.	35 per cent.; and on and after 7th December, 1907, 30 per cent.
325. Buckets and Tubs, wooden......................ad val.	45 per cent.; and on and after 7th December, 1907, 30 per cent.	35 per cent.; and on and after 7th December, 1907, 25 per cent.
DIVISION XI.—JEWELLERY AND FANCY GOODS.
326. Fancy Goods; including Card Cases; Snuff and Match Boxes; Purses n.e.i.; Wallets; Thimbles; Serviette Rings; Button Hooks; Shoe-horns and Lifts; Glove Stretchers; Toys other than dolls undressed; Ivory and other ornamental figures; Feather Dusters; Paper Parasols; Articles used for outdoor and indoor games; Fishing Appliances, n.e.i.; and Articles, n.e.i., used for ornamental purposes, or partly for use and partly for ornament, including fancy, ground, and cut glass bottles of over 5 drams of fluid capacity, containing goods not subject to ad valorem duty, and stoppers for such bottles ad val
	35 per cent.; and on and after 7th December, 1907, 30 per cent.; and on and after 13th May, 1908, 25 per cent.	25 per cent.; and on and after 13th May, 1908, 20 per cent.
327. Dolls undressed.................................	Free on and after 7th December, 1907

Import Duties—continued.

Tariff Items.		General Tariff.	Tariff on Goods the Produce or Manufacture of the United Kingdom
Division XI.—Jewellery and Fancy Goods—continued.
328. Combs (toilet), and Shaving Sets not included under item 387ad val.
		25 per cent.	25 per cent.; and on and after 7th December, 1907, 20 per cent.
329. 330.	See 364.
331. Paint Boxes of all kinds when completely fitted...........		Free
332. Shells in their natural state; Weapons and Curios of aboriginal inhabitants of any country; Old Coins
		Free
333. Jewellery, unfinished, being settings and mounts for, with or without imitation stones ad val.
		40 per cent.	35 per cent.
	And on and after 7th December, 1907—
333. Jewellery unfinished, being settings and mounts for Bracelets, Brooches, Necklets, and Rings, unset, or set with imitation stones ad val.
		40 per cent.	35 per cent.
	And on and after 13th May, 1908—
333. Jewellery unfinished, viz.:—Unset Bracelets, Brooches, Necklets, Rings, and other Articles, prepared for setting, or such articles set with imitation precious stones ad val.
		40 per cent.	35 per cent.
334. Jewellery, commonly known as rolled gold; and jewellery under 9-carat ad val.
		40 per cent.	35 per cent.
335. Jewellery, being machine made. Chain in the rough (known as Brunswick pattern Foxtail, or Lace Chain); Gallerie; Coronets; Beads; Catches and Joints for Pins; Clasps n.e.i.; Points; and Brooch Pins ad val.		20 per cent.	15 per cent.
336. Jewellery, n.e.i., including Bolt and Split Rings; Swivels; Ear Wires; Bars and Stampings used in manufacture of jewellery; Medals and Medallions of Gold and Silver; Links and Studs of all kinds; Buckles, Badges, Clasps, Slides, Buttons, and other Ornaments of Gold or Silver for Attire; Combined Bracelets and Watches’; Gold, Silver, or Plated Safety Pins; Gold or Silver Bags and Purses; Alberts of all materials; and all articles n.e.i., partly or wholly made of gold or silver, including gold and silver lace ad val.
		30 per cent.	25 per cent.
	And on and after 13th May, 1908—
336. Jewellery, n.e.i., including Bolt and Split Rings; Swivels; Ear Wires; Bars and Stampings used in manufacture of jewellery; Medals and Medallions of Gold and Silver; Buckles, Badges, Clasps, Slides, Buttons, and other Ornaments of Gold or Silver for Attire; Combined Bracelets and Watches; Gold or Silver Safety Pins; Gold or Silver Bags and Purses; Lace, Braid, and Cord, and all articles n.e.i. partly or wholly made of gold or silver ad val.
		30 per cent.	25 per cent.

Import Duties—continued.

Tariff Items.	General Tariff.	Tariff on Goods the Produce or Manufacture of the United Kingdom.
Division XI.—Jewellery and Fancy Goods—continued.
337. Imitation Jewellery n.e.i. and Imitation Precious Stones..ad val.
	30 per cent.; and on and after 7th December, 1907, 40 per cent.	25 per cent.; and on and after 7th December, 1907. 35 Per cent.
338. Bullion and Coin; Gold and Silver Bar Ingot and Sheet; Cameos, Intaglios, and Precious Stones, unset, including Pearls, Coral, and Doublets; Gold and Silver Wire for Embroidery Bullion, Purl
	Free
339. Watches, Clocks, and Chronometers, n.e.i., and parts thereof; Time Registers and Detectors; Opera, Field, and Marine Glasses; Pedometers; and Pocket Counters and the like ad val.
	30 per cent.	20 per cent.
And on and after 13th May, 1908—
339. Watches, Clocks, and Chronometers, n.e.i., and parts thereof; Opera, Field, and Marine Glasses; Pedometers; and Pocket Counters and the like ad val.	30 per cent.	20 per cent.
340. Watch and Clock Main and Hair Springs; Compasses of all kinds except for external wear and except those of gold or silver or mounted in gold or silver; Ships’ Chronometers, Patent Logs, and Sounding Machines; Microscopes; Telescopes; Barometers and Thermometers except advertising ad val.
	5 per cent.	Free
And on and after 13th May, 1908—
340. Watch and Clock Main and Hair Springs; Compasses of all kinds except for external wear and except those of gold or silver or mounted in gold or silver; Ships’ Chronometers, Patent Logs, and Sounding Machines; Microscopes; Telescopes; and Clinical Thermometers ad val.
	5 per cent.	Free
341. Kinematographs, Bioscopes, including sensitized and exposed films; Kinetoscopes, n.e.i. ad val.
	35 Per cent.	25 per cent.
And on and after 13th May, 1908—
341. (a) Kinematographs, Bioscopes, and Kinetoscopes ad val.	35 per cent.	25 per cent.
(b) Sensitized and exposed films for Kinematographs, Bioscopes, and Kinetoscopes
	Free
342. Talking Machines, Graphophones, Gramaphones. Phonographs (commercial or business), including all accessories except Horns ad val.
	35 per cent.; and on and after 7th December, 1907, free	25 per cent.; and on and after 7th December, 1907, free
343. Spectacle Cases, of all kinds not being partly or wholly of gold or silver, or gold or silver plated ad val.	15 per cent.
344. Spectacle Frames (not being partly or wholly of gold or silver, or sold or silver plated), with or without glasses ad val.
	10 per cent.	Free
And on and after 7th December, 1907—
344. Spectacles, and Spectacle Frames (not being gold) and glasses for spectacles ad val.
	10 per cent.	Free
And on and after 13th May, 1908—
344. Spectacles, and Spectacle Frames (not being gold) and spectacle glasses and lenses in a finished state
	Free

Import Duties—continued.

Tariff Items.	General Tariff.	Tariff on Goods the Produce or Manufacture of the United Kingdom.
DIVISION XII.—LEATHER AND RUBBER.
345. Boots, Shoes, Slippers, Clogs, Pattens, and other footwear (of any material), n.e.i.; and Boot and Shoe Uppers and Tops; Cork, Leather, or other Socks or Soles ad val.
	35 per cent.	30 per cent.
346. Goloshes, Rubber Sand Boots and Shoes and Plimsolls
ad val.	25 per cent.	20 per cent.
347. Slipper Forms and Royal Cord in the piece; Prunella, Lasting, and Stuff for Boots, Shoes, and Slippers
ad val.	10 per cent.	5 per cent.
And on and after 13th May, 1908—
347. Slipper Forms and Royal Cord in the piece; Prunella, Lasting, and Felt Stuff for Boots, Shoes, and Slippers; under Departmental By-laws
	Free
348. Boots Rubber, viz.:— Gum and Wading Boots....................ad val.
	5 per cent.; and on and after 13th May, 1908, free	Free
349. Rubber and other Hose.......................ad val.	25 per cent.	20 per cent.
350. Rubber Manufactures, n.e.i., and Articles, n.e.i., in which Rubber forms a part; including Bandages, Elastic Stockings, Leggings, Knee Caps, Thigh-pieces and Wristlets; Hatmakers’ Press Bags and Rings; Gas Bags; Soles, Pads, and Heels; Cash Mats; Rubbered Tyre Fabric; Tyre Rubber; Tyres; Tubes, valved or unvalved; Rubber Stoppers or Corks ad val.
	25 per cent.	20 per cent.
351. Rubber and Rubber Manufactures, viz.:— Indiarubber, crude or powdered and reclaimed; Rubber Waste; Hard Rubber, in sheets; Rubber Thread; Boot and Apparel Elastics; Masticated Rubber; Indiarubber Syringes, Enemas, Injection Bottles, Urinals; and Air and Water Beds; Air Cushions and Pillows; and Surgical Tubing

	Free
352. Leather Manufactures, n.e.i.; Leather cut into shape; Harness; Razor Strops; and Whips, including Keepers, Thongs, and Lashes ad val.
	25 per cent.
353. (a) Leather, Rubber, and Composition Belting and Green Hide for Belting and other purposes ad val.	25per cent.	20 per cent.
(b) Leather, n.e.i., including Chamois Leather and unspecified articles used in the manufacture of Boots and Shoes ad val.
	30 per cent.	20 per cent.

Import Duties—continued.

Tariff Items.	General Tariff.	Tariff on Goods the Produce or Manufacture of the United Kingdom.
Division XII.—Leather and Rubber—continued.
And on and after 7th December, 1907—
353. (a) Leather, Rubber, and Composition Belting and Green Hide for Belting and other purposes ad val.	25 per cent.	20 per cent.
(b) Leather, viz.:—Kid and Patent and Enamelled Leather ad val.
	20 per cent.
(c) Leather, viz.:—Calf n.e.i., White Sheep, and White Lamb ad val.
	15 per cent.
And on and after 13th May, 1908 (in lieu of (c) above)—
(c) Leather, viz.:—
(1) Calf, n.e.i.............................ad val.	15 per cent.
(2) White Sheep, and White Lamb..............ad val.	20 per cent.
(d) Leather n.e.i.............................ad val.	20 per cent.
(e) Belt Butts..............................ad val.	20 per cent.	15 per cent.
And on and after 28th May, 1908—
353. (a) Leather, Rubber, and Composition Belting, and Green Hide for Belting and other purposes ad val.	25 per cent.	20 per cent.
(b) Leather, viz.:—
(1) Patent and Enamelled...............per square foot	2d.
(2) Calf, other than Patent and Enamelled.........ad val.	15 per cent.
(3) N.E.I...............................ad val.	20 per cent.
(c) Belt Butts..............................ad val.	20 per cent.	15 per cent.
354. Leather, viz:—
(a) Goat and Sheep Skins, raw, Hogskins...............	Free
(b) Chamois Leather.........................ad val.	30 per cent.; and on and after 7th December, 1907, free	20 per cent.; and on and after 7th December, 1907, free
355. Crust or rough tanned Goatskins Persian Sheepskins and Skivers.	Free
DIVISION XIII.—PAPER AND STATIONERY.
356. Paper, viz.:— (a) Manufactures of, Framed or Unframed, having advertisements thereon, including Price Lists and Trade Catalogues and all Printed or Lithographed Matter to be used for purposes of advertising per lb.
	6d.
And on and after 9th December, 1907—
(a) Manufactures of, framed (including the weight of the frame), or unframed, having advertisements thereon, including Price Lists n.e.i., Trade Catalogues n.e.i., Show Cards n.e.i., and all Printed Photographed or Lithographed Matter, Pictures n.e.i., and Posters of all kinds, used or intended to be used for advertising purposes; also all Printed Bags and Cartons; Calendars and Almanacs n.e.i. per lb.
	6d.; and on and after 13th May, 1908, per lb. 6d. or ad val. 35 per cent., whichever rate returns the higher duty

Import Duties—continued.

Tariff Items.	General Tariff.	Tariff on Goods the Produce or Manufacture of the United Kingdom.
Division XIII.—Paper and Stationery—continued.
Paper—continued.
On and after 10th December, 1907—
(b) Catalogues, Price Lists, Show Cards or Pictures issued by or referring to the goods of any manufacturer or producer not having an established place of business in Australia; and all Printed Matter and Photographs the property of any public institution and intended for deposit or exhibition therein
	Free
And on and after 13th May, 1908 (in lieu of (b) above)—
(b) Printed Matter and Photographs the property of any public institution and intended for deposit or exhibition therein
	Free
(c) Australian Directories, Guides, and Time Tables per lb.
(c) Australian Directories, Guides, and Time Tables per lb.	6d.	6d.; and on and after 10th December, 1907, 4d.; and on and after 27th May, 1908, 6d.
(d) Printed Matter n.e.i. (except newspapers registered for transmission through the post) being or containing advertisements, including Magazines containing advertisements being more than one-fifth of the printed matter contained within the outside covers per lb.
	6d. up to and including 9th December, 1907
(e) Printing, in Rolls or Folios, known as Newspaper, to be used exclusively for Newspapers under Departmental By-laws, in sizes not less than 20 × 25 inches or its equivalent ad val.
	10 per cent.; and on and after 10th December, 1907, free	Free
(f) Printing, n.e.i.—on and after 10th December, 1907	Free
(g) Writing (plain) cut less than 16 × 13 inches and not in stationery packets ad val.
	15 per cent.	15 per cent.; and on and after 10th December, 1907, 10 per cent.
(h) Ruled and Bordered Papers..................ad val.	25 per cent.	25 per cent.; and on and after 10th December, 1907, 20 per cent.

Import Duties—continued.

Tariff Items.	General Tariff.	Tariff on Goods the Produce or Manufacture of the United Kingdom.
Division XIII.—Paper and Stationery—continued.
Paper—continued.
(i) Browns, and Sugar (grey, blue and other tints); Fruit Bag Paper, Candle Blue and Grey Paper, Candle Carton Paper per cwt.
	6s. 6d.; and on and after 10th December, 1907, 5s.	6s.; and on and after 10th December, 1907, 4s. 6d.
(j) Cartridge and Blotting......................per cwt.	6s. 3d.; and on and after 10th December, 1907, 5s.	6s.; and on and after 10th December, 1907, 4s. 6d.
(k) Strawboard............................per cwt.	2s. 6d.; and on and after 10th December, 1907, is. 6d.	2s.; and on and after 10th December, 1907, is. 6d.
(l) Bags n.e.i..............................ad val.	30 per cent.; and on and after 10th December, 1907, per cwt. 8s.	25 per cent.; and on and after 10th December, 1907, per cwt. 7s. 6d.
(m) N.E.I., including Pulpboard*; Cloth-lined Boards; and Cloth-lined Paper; Floor Paper; Paperhangings, or Wall Papers; and Toilet Paper in rolls or packets ad val.
	20 per cent.	15 per cent.
(n) Millboard; Greyboard; Leatherboard; Woodboard; and Manillaboard—on and after 10th December, 1907 ad val.
	5 per cent.	Free
And on and after 13th May, 1908 (in lieu of (n) above)—
(n) Millboard; Cardboard; Pasteboard; Greyboard; Leatherboard; Woodboard; and Manillaboard ad val.
	5 per cent.	Free
(o) Surface-coated Paper, including Marble and Foil Paper.ad val.
	20 per cent.
And on and after 10th December, 1907—
(o) Flint or Surface Coated Paper, plain or embossed, also Marble and Foil Paper, and Boxmakers’ Borderings and Lace Paper
	Free
(p) Coated Boards, n.e.i., which at the size of a single royal 20 ×25 inches or its equivalent weighs 80 lb. or over per ream of 480 sheets—on and after 10th December, 1907 ad val.
	25 per cent.	20 per cent.
(q) Pulp board in the Reel for coating, subject to Departmental By-laws—On and after 13th May, 1908
	Free
(r) Gummed Paper, n.e.i.......................ad val.	20 per cent.

* Note.—Pulpboard shall mean a pulp paper whether plain, coloured, or coated, which at the size of single royal 20 × 25 inches or its equivalent, weighs 80 lbs. or over per ream of 480 sheets. Paper, which is below the weight which constitutes “boards,” to be dealt with under the paper duties.

Import Duties—continued.

Tariff Items.	General Tariff.	Tariff on Goods the Produce or Manufacture of the United Kingdom
Division XIII.—Paper and Stationery—continued.
Paper—continued.
(s) Vesta and Match-boxes, empty, n.e.i...........per gross	3d.
(t) Vesta and Match-boxes having advertisements there on, empty per gross
	9d.; and on and after 10th December, 1907, 6d.
(u) Cards, Playing, in sheet or cut per dozen packs	3s.
(v) Fashion Plates and Book;........................	Free
(w) Paper Shavings and Waste Paper for. Paper making..ad val.	5 per cent.; and on and after 10th December, 1907, free	Free
(x) Emery Paper: Emery Cloth; Flint Paper; Flint Cloth; Filter Paper; Litmus Paper ad val.
	5 per cent.	Free
(y) Pulp, for manufacturing Paper................ad val.	5 per cent.; and on and after 10th December, 1907, free	Free
(z) Roofing, Sheathing, and Insulating Paper.........ad val.	5 per cent.; and on and after 13th May, 1908, free	Free
(aa) True Vegetable Parchment...................ad val.	5 per cent.; and on and after 10th December, 1907, free	Free
(bb) Writing and Typewriting Paper (plain), in sheets not less than 16 × 13 inches ad val.
	5 per cent.	Free
(cc) Tissue Cap Paper in sheets, 20 × 30 inches and over..ad val.	5 per cent.	Free
And on and after 10th December, 1907 (in lieu of (CC) above)—
(cc) Copying, Tissue, and Tissue Cap Paper and Paper for Paper Patterns, in sheets or rolls, weight not to exceed 9 lb. for 500 sheets 20 × 30 inches ad val.
	5 per cent.; and on and after 10th December, 1907, free	Free
(dd) Monotype Paper for use in the Monotype Machine—on and after 10th December, 1907
	Free
(ee) Baryta Surface Coated Paper or Board for Photographic purposes—on and after 10th December, 1907
	Free
And on and after 13th May, 1908 (in lieu of (EE) above)—
(ee) Paper specially prepared for coating with photographic emulsions
	Free
(ff) Waxed Stencil Paper, and Carbon Paper in Packets or otherwise—on and after 13th May, 1908
	Free

Import Duties—continued.

Tariff Items.	General Tariff.	Tariff on Goods the Produce or manufacture of the United Kingdom.
Division XIII.—Paper and Stationery—continued.
357.(a) Stationery, manufactured; including Bill Files and Letter-clips; Cardboard Boxes, cut and shaped, or finished; Mounts for Pictures; Date Cases and Cards; Albums, including Birthday, Scrap, Motto, and Character; Cards, and Booklets, including Printers’, Visiting, Menu, Programme, Wedding, Funeral, Christmas, Easter, New Year, and Birthday; Scraps; Transfers; Ink Bottles; Ink-wells; Paper Knives; Blotters; Blotting Cases and Pads; Billheads and other printed, ruled, or engraved forms of paper n.e.i., bound or unbound; Books— Account, Betting, Cheque, Copy, Copying, Diary, Drawing, Exercise, Guard, Letter, Music, Memo., Pocket, Receipt, Sketch, and the like; Envelopes; Stationery Packets; Wrappers for Writing Paper; Memo, and Sketch Blocks; Memo. Slates and Tablets; Labels, Tags, and Tickets; Sealing and Bottling Wax; Post-cards n.e.i.; Book-markers; Writing Desks (not being furniture); Writing Cases; Stationery Cases; Paper Binders; Card Hangers; Pen Racks; Book-binders’ Staples; Charts for manuscript use; Corrugated Strawboard; Strawboard made into bottle envelopes; Confetti Paper; Printed Parchment ad val.
	30 per cent.	25 per cent.
(b) Manufactures of Paper n.e.i., including Printers’ Matrices ad val.
	30 per cent.	25 per cent.
And on and after 13th May, 1908 (b) and (c) in lieu of (b) above—
(b) Manufactures of Paper n.e.i...................ad val.	30 per cent.	25 per cent.
(c) Matrices for stereotyping purposes, having a superficial area of 12 square inches or under each For every square inch of superficial area over 12 square inches.	1s
	1d.
358. Printing and Stencilling Inks, n.e.i.................per lb.	6½d.	6d.
or ad val. whichever rate returns the higher duty	30 per cent.	25 per cent.
359. Printing Ink, invoiced at 6d. and under per lb..........ad val.	30 per cent.	25 per cent.
And on and after 13th May, 1908—
359. News Printing Ink, invoiced at 6d. and under per lb. and in packages containing not less than 1 cwt. ad val.
	30 per cent.	25 per cent.
360. Writing Ink and Ink Powders....................ad val.	30 per cent.	25 per cent
361. Ceramic Transfers for Pottery....................ad val.	5 per cent.	Free
362. Kindergarten Materials prescribed by Departmental By-laws ad val.
	5 per cent.; and on and after 11th December, 1907, free	Free
363. Paper Patterns, not being connected or associated with advertising matter ad val.	5 per cent.	Free

Import Duties—continued.

Tariff Items.	General Tariff.	Tariff on Goods the Produce or Manufacture of the United Kingdom.
Division XIII.—Paper and Stationery—continued.
364.(a) Pens, n.e.i., without holders or not including holders ad val.	5 per cent.	Free
(b) Ink Stands, Fountain Pens, Pencils n.e.i., and Rulers..ad val.	30 per cent.; and on and after 11th December, 1907, 5 per cent.	25 per cent.; and on and after 11th December, 1907, free
(c) Academy Boards.........................ad val.	30 per cent.; and on and after 11th December, 1907, 5 per cent.	25 per cent.; and on and after 11th December, 1907, free
(d) Pencils and Penholders of wood...................	Free
And on and after 7th December, 1907—
(d) Pencils of Wood, but not including pencils with metal or other clamps or attachments, also pen-handles of wood (including metal attachments for nibs)
	Free
(e) Fancy Pencils...........................ad val.	35 per cent.; and on and after 7th December, 1907, 30 per cent.	25 per cent.
(f) Pencils of Wood with metal rubber or other attachments ad val.	5 per cent.; and on and after 15th May, 1908, free	Free
(g) Pencil cases wholly or partly made of gold, silver, aluminium, or nickel; Pen and Pencil Sets and Penholders, n.e.i. ad val.	30 per cent.	25 per cent.
(h) School Pen and Pencil Sets and Boxes...............	Free
(i) School Pencil Sets and Boxes.................ad val.	35 per cent.; and on and after 7th December, 1907, 30 per cent.; and on and after 15th May, 1908, free	25 per cent.; and on after 7th December, 1907, 25 per cent.; and on and after 15th May, 1908, free.
(j) Penholders other than of wood, not being partly or wholly made of gold or silver
	Free
365. Maps, except those of Australia or any part thereof; and Charts, n.e.i. ad val.
	5 per cent.	Free
366. Globes; geographical, topographical, and astronomical..ad val.	5 per cent.	Free
367. Parchment, cut and uncut......................ad val.	5 per cent.	Free
368. School and Drawing Slates; Slate Pencil.............ad val.	5 per cent.	Free

Import Duties—continued.

Tariff Items.	General Tariff.	Tariff on Goods the Produce or Manufacture of the United Kingdom.
Division XIII.—Paper and Stationery—continued.
369. Stay Paper and Stay Cloth, gummed on one side, in rolls cut to a width of not more than two inches ad val.
	30 per cent.; and on and after 11th December, 1907, 5 per cent.	25 per cent.; and on and after 11th December, 1907, free
370. Licht-pausrohpapier, and Leatherette...............ad val.	5 per cent.	Free
And on and after 15th May, 1908—
370. (a) Leatherette..............................ad val.	5 per cent.	Free
(b) Licht-pausrohpapier............................	Free
371. Books n.e.i.; Prospectuses and Catalogues (other than trade), n.e.i., and all printed matter, n.e.i.
	Free
DIVISION XIV.—VEHICLES.
372. Bicycles, Tricycles, and similar Vehicles, n.e.i., and Frames thereof, whether partly or wholly finished	Each £5 5s. or ad val. 30 per cent., whichever rate returns the higher duty, up to and including 10th December, 1907; and on and after 11th December, 1907, ad val. 30 per cent.; and on and after 15th May, 1908, each 25s., or ad val. 30 per cent., whichever rate returns the higher duty	Each £5, or ad val. 25 per cent., whichever rate returns the higher duty, up to and including 10th December, 1907; and on and after 11th December, 1907, ad val. 25 per cent.; and on and after 15th May, 1908, each 20s., or ad val. 25 per cent., whichever rate returns the higher duty
373. Children’s Tricycles..........................ad val.	25 per cent.	20 per cent.

Import Duties—continued.

Tariff Items.	General Tariff.	Tariff on Goods the Produce or Manufacture of the United Kingdom.
Division XIV.—Vehicles—continued.
374. Motor Cycles, Tricycles and similar Vehicles, n.e.i., and Frames thereof, whether partly or wholly finished
	Each; £10 10s. or ad val. 30 per cent., whichever rate returns the higher duty, up to and including 10th December, 1907; and on and after 11th December, 1907, ad val. 30 per cent.	Each £10, or ad val. 25 per cent., whichever rate returns the higher duty, up to and including 10th December, 1907; and on and after 11th December, 1907, ad val. 25 per cent.
375. Cycle Tubing and Fork Sides in the rough; Liners, including Bent Tubing not Brazed or Plated; Balls ad val.
	5 per cent.; and on and after 11th December, 1907, free	Free
376. Perambulators and Go-carts, and parts thereof n.e.i. ad val.	35 per cent.; and on and after 11th December, 1907, 30 per cent.	30 per cent.; and on and after 11th December, 1907, 25 per cent.
And on and after 15th May, 1908—
376. Perambulators and Go-carts, and bodies therefor ad val.	30 per cent.	25 per cent.
377. Perambulator or Go-cart body and under-gear each	5s. 3d.; and on and after 11th December, 1907, ad val. 20 per cent.	5s.; and on and after 11th December, 1907, ad val. 15 per cent.
And on and after 15th May, 1908—
377. Perambulator or Go-cart parts n.e.i................ad val.	20 per cent.	15 per cent.
378. Cycle parts plated brazed enamelled or permanently joined (including rims); cycle accessories and parts thereof, including Steel Trouser Clips, Steel Toe Clips, and Bands, Parcel Carriers, Inflator Clips and Connexions, Bells, Saddles and Saddle Covers, Tool Bags, Repair Outfits, and the like ad val.	25 per cent.; and on and after 11th December, 1907, 15 per cent.	20 per cent.; and on and after 11th December, 1907, 10 per cent.

Import Duties—continued.

Tariff Items.		General Tariff.	Tariff on Goods the Produce or Manufacture of the United Kingdom.
Division XIV.—Vehicles—continued.
And on and after 15th May, 1908—
378. Cycle parts plated brazed enamelled or permanently joined n.e.i. (including rims); cycle accessories n.e.i. and parts thereof, including Steel Trouser Clips, Steel Toe Clips, and Bands, Parcel Carriers, Inflator Clips and Connexions, Bells, Saddles and Saddle Covers, Repair Outfits ad val.
		15 per cent.	10 per cent.
379. Cycle parts, n.e.i., including Steel Bars for the manufacture of Rims; also unfinished parts, namely, Ball Heads, Bottom Brackets, Lugs, Fork Ends, Bridges, Sprocket Wheels, Nipples, Spokes, Spoke Washers; and all Valves for Tyres; Chains, Cyclometers, Speedometers, Inflators, Hubs, and Pedals ad val.
		15 per cent.; and on and after 11th December, 1907, 5 per cent.	10 per cent.; and on and after 11th December, 1907, free
And on and after 15th May, 1908—
379. Cycle parts n.e.i., including Steel Bars for the manufacture of Rims; also parts, namely, Ball Heads not permanently joined and parts thereof plated or unplated, Bottom Brackets including Bracket Shells and plated or unplated Axles Cups Cranks Cotter and Locking Pins Lubricators and Chain Wheels, Hubs including Sprocket Wheels Lock Rings and Free Wheel Clutches, Lugs, Fork Ends, Bridges, Nipples, Spokes, Spoke Washers, Chains, Pedals and parts thereof, all Valves for Pneumatic Tyres, also Cyclometers, Speedometers, and Inflators ad val.
		5 per cent.	Free
380. Vehicles, viz.:—
(a) Boston Chaises, Dog Carts, Gigs, Tilburys, and other two-wheeled Vehicles on springs or thorough braces each
		£6 12s.; and on and after 11th December, 1907, ad val. 35 per cent.	£6; and on and after 11th December, 1907, ad val. 30 per cent.
(b) Buggies, four-wheeled
Waggons, for carrying goods
Waggons, for carrying goods	without tops, mounted on springs or thorough braces each	£9 18s.; and on and after 11th December, 1907, ad val. 35 per cent.	£9; and on and after 11th December, 1907; ad val. 30 per cent.
Waggons, single or double-seated	without tops, mounted on springs or thorough braces each
Waggons, Express.....
(c) Hansom Cabs
Single and double-seated Waggons	with tops..........each	£13 4s.; and on and after 11th December, 1907, ad val. 35 per cent.	£12; and on and after 11th December, 1907, ad val. 30 per cent.
Waggonettes.........
Four-wheeled Buggies...

Import Duties—continued.

Tariff Items.				General Tariff.	Tariff on Goods the Produce or Manufacture of the United Kingdom.
Division XIV.—Vehicles—continued.
Vehicles—continued.
(d) Omnibuses and Coaches for carrying mails or passengers each				£27 10s.; and on and after 11th December, 1907, ad val. 35 per cent.	£25; and on and after 11th December, 1907, ad val. 30 per cent.

(e)	Barouches...............
	Broughams..............
	Drags..................
	Landaus................	...............each		£44; and on and after 11th December, 1907, ad val. 35 per cent.	£40; and on and after 11th December, 1907, ad val. 30 per cent.
	Mail Phaetons.............
	Victorias................
(f)	All Carts and Waggons (without springs) and Spring Carts and Spring Drays, with two wheels
			ad val.	30 per cent.; and on and after 11th December, 1907, 35 per cent.	20 per cent.; and on and after 11th December, 1907, 30 per cent.
(g)	All Carriages or Conveyances, n.e.i., Hand Trucks and parts n.e.i. of Vehicles, including Axles n.e.i. and Springs when imported separately ad val.			35 per cent.	25 per cent.;. and on and after 11th, December, 1907, 30 per cent.

(h)	Roller bearing and Ball bearing Axles—on and after 15th May, 1908 ad val.
				5 per cent.	Free
(i)	Parts of Carriages—
	*(a) Sets of Wheels (unbored and untyred)		per set	33s.; and on and after 11th December, 1907, ad val. 35 per cent.	30s.; and on and after 11th December, 1907, ad val. 30 per cent.
	*(b) Sets of Wheels (bored and tyred)............per set			49s. 6d.; and on and after 11th December, 1907, ad val. 35 per cent.	45s.; and on and after 11th December, 1907, ad val. 30 per cent.
	(c) Under Gear (including Axles, Springs, and Arms)..per set			66s.; and on and after 11th December, 1907, ad val. 35 per cent.	60s.; and on and after 11th December, 1907, ad val. 30 per cent.

* A set consists of four wheels.

Import Duties—continued.

Tariff Items.				General Tariff.	Tariff on Goods the Produce or Manufacture of the United Kingdom.
Division XIV.—Vehicles—continued.
Vehicles—continued.
	(i) Parts of Carriages—continued.
		(d) Buggy hoods.........................each		49s. 6d.; and on and after 11th December, 1907, ad val. 35 per cent.	45s.; and on and after 11th December, 1907, ad val. 30 per cent.
		(e) Carriage Bodies, in the white..............each		88s.; and on and after 11th December, 1907, ad val. 35 per cent.	80s.; and on and after 11th December, 1907, ad val. 30 per cent.
	(j) Motor Lorries and Waggons.................ad val.			35 per cent.	25 per cent.
		And on and after 11th December, 1907 (in lieu of (j) above)—
	(j) (a) Bodies for Motor Lorries and Waggons and parts thereof n.e.i. ad val.
				35 per cent.	30 per cent.
	(b) Chassis for Motor Waggons and Lorries......ad val.			5 per cent.	Free
	(k) Motor Cars, and parts thereof, including tyres when accompanying vehicles ad val.
				35 per cent.	25 per cent.
		And on and after 11th December, 1907 (in lieu of (k) above)—
	(k) (a) Bodies for Motor Cars and parts thereof n.e.i....ad val.
				35 per cent.	30 per cent.
	(b) Chassis for Motor Cars and Rubber Tyres for one Car ad val.
				5 per cent.	Free
			And on and after 15th May, 1908 (in lieu of (b) above)—
	(b) Chassis for Motor Cars but not including Rubber Tyres ad val.
				5 per cent.	Free
DIVISION XV.—MUSICAL INSTRUMENTS.
381.	Musical Instruments, n.e.i.; Musical Boxes; Pianolas, and other Attachments or Articles for rendering Music by Mechanical Process; and Metronomes and the like ad val.			20 per cent.
382.	Organs, Pipe.............................ad val.			20 per cent.
383.	Metal Pipes for Pipe Organs.......................			Free
384.	Pianos, viz.:—
	(a) Grand and Semi-grand......................each			£16 10s.	£15
or ad val.				40 per cent.	30 per cent.
whichever rate returns the higher duty
And on and after 12th December, 1907 (in lieu of (a) above)—
	(a) Grand and Semi-grand....................ad val.			30 per cent.	25 per cent.

Import Duties—continued.

Tariff Items.			General Tariff.	Tariff on Goods the Produce or Manufacture of the United Kingdom.
Division XV.—Musical Instruments—continued.
Pianos—continued.
	(b) Upright.....................................each		£5 10s.	£5
or ad val.			40 per cent.	30 per cent.
whichever rate returns the higher duty
And on and after 12th December, 1907 (in lieu of (b) above)—
	(b) Upright (except outside packages in which pianos are ordinarily imported when containing such goods) ad val.
			30 per cent.	25 per cent.
And on and after 19th May, 1908 (in lieu of (b) above)—
	(b) Upright...................................ad val.		25 per cent.	20 per cent.
	(c) N.E.I......................................ad val.		40 per cent.; and on and after 12th December, 1907, 30 per cent.; and on and after 19th May, 1908, 25 per cent.	30 per cent.; and on and after 12th December, 1907, 25 per cent.; and on and after 19th May, 1908, 20 per cent.
	(d) Parts thereof, n.e.i.............................ad val.		30 per cent.	20 per cent.
		And on and after 12th December, 1907 (in lieu of (d) above)—
	(d) Parts thereof, n.e.i. under Departmental By-laws
ad val.			20 per cent.	15 percent.
385. Musical Instruments, parts of, and accessories:— Actions in separate parts; Strings; Felts and Felting; Hammers and Ivories; Handles and Hinges for Pianos; Violin Mutes and Chin Rests; Holders for attaching to Band or Orchestral instruments, Pianola. Aeolian and similar records for rendering music by Mechanical Process ad val.
			10 per cent.; and on and after 12th December, 1907, free	Free
386.	Military Band and Orchestral Musical Instruments:— Bassoons; Baritones; Bombardons; Bugles; Clarionettes; Cornets; Cornophones; Cor. Anglais (Wood); Cymbals; Cor. Tenor (Brass); Contra Bassoon (Brass); Doblophones; Drums; Double Basses; Euphoniums; Flutes; Fifes; Harps; Horns, viz., Flugel, French, Koenig Tenor, and Vocal Ballad; Musette; Oboes or Hautbois; Piccoloes; Saxophones; Trombones; Trumpets; Tubas; Triangles; Violins and Violincellos: Bagpipes; Flageolets, not being toys		Free

Import Duties—continued.

Tariff Items.			General Tariff.	Tariff on Goods the Produce or Manufacture of the United Kingdom.
DIVISION XVI.—MISCELLANEOUS.
387.	Bags, Baskets, Boxes, Cases, or Trunks, with or without fittings, viz.:—
	(a)	Fancy; hand; jewel; trinket; sporting; travelling; picnic; toilet; dressing; glove; handkerchief; collar; and work; satchels; reticules; valises; and companions ad val.	35 per cent.; and on and after 12th December, 1907, 30 per cent.	25 per cent.
				25 per cent.
	(b)	Fancy Boxes containing free goods or goods subject to a specific rate ad val.	35 per cent.; and on and after 12th December, 1907, 30 per cent.	25 per cent.
				25 per cent.
	(c)	Fancy Boxes containing goods subject to duty ad valorem to be dutiable at the same rate as the goods
388.	Baskets, viz.:—Workmen’s, of rush or straw...................		Free
389.	Articles, which bear advertisements, and which would not otherwise be dutiable at a higher rate of duty under any other heading, including all other articles which would be otherwise free if without advertisements thereon ad val.
			25 per cent.
390.	Curled Hair and curled Fibre suitable for upholstering purposes .ad val.		25 per cent.
391.	Filters n.e.i....................................ad val.		15 per cent.
392.	Boats, Launches, and Yachts imported in any vessel, or which have been put out of any vessel off the coast of Australia, and are subsequently brought into Australia, including all fittings ad val.
			20 per cent.
393.	Oars and Sculls.................................ad val.		20 per cent.
394.	Carpet Sweepers, Brooms, Whisks, Mops...............ad val.		30 per cent.	25 per cent.
395.	Brushes, viz.:—
	(a)	Hair Brushes, Tooth, Scrubbing, and other Brushes n.e.i., and Brush Sets for halls ad val.
			30 per cent.	25 per cent.
	(b)	Hog-hair, Sable-hair, Camel-hair, Badger-hair, in White Metal, Tin, or Quill, ½-inch or under, including Aerographs ad val.
			5 per cent.	Free
		And on and after 15th May, 1908, in lieu of (b) above—
	(b)	Artists’ brushes in White Metal, Tin, or Quill, ½-inch or under, including Aerographs ad val.
			5 per cent.	Free
396.	Coke.......................................per ton		4s.
397.	Manures..........................................		Free

Import Duties—continued.

Tariff Items.			General Tariff.	Tariff on Goods the Produce or Manufacture-of the United Kingdom.
Division XVI.—Miscellaneous—continued.
398.	Rope, Cordage, and Twines, n.e.i.; including cordage with metal core; macrame twines; fleece thread; brushmakers’ and mattress twine; roping, seaming, and shop twines; and halters, and other articles n.e.i. manufactured from cord or twine ad val.
			25 per cent.
399.	Fishing and Rabbit Nets and netting therefor; Fishhooks; Floats for Fishing Nets ad val.		20 per cent.; and on and after 12th December, 1907, 5 per cent.	20 per cent.; and on and after 12th December, 1907, free
				20 per cent.; and on and after 12th December, 1907, free
400.	Yarns—
	(a)	Jute, Hemp, and Flax..........................ad val.	10 per cent.
	(b)	Wool n.e.i..................................ad val.	10 per cent.	5 per cent.
	(c)	Cotton Yarn n.e.i.—on and after 12th December,1907....ad val.	15 per cent.	10 per cent.
	(d)	Mercerised cotton yarn—on and after 15th May,1908.........	Free
	(e)	Coir..........................................	Free
	(f)	N.E.I., Including Hosiery Yarn...................ad val.	5 per cent.	Free
401.	Reaper and Binder Twine and Yarn...................per cwt.		5s.
402.	Sewing Silks and Twists; and Household, Shoe-making, and Bag-making Threads and Cotton ad val.
			5 per cent.	Free
	And on and after 12th December, 1907—
402.	Sewing and Embroidery Silks and Twists; Household Threads and Cottons; Sewing Threads and Cottons n.e.i. for manufacturing purposes
			Free
403.	Unserviceable Cordage for paper manufacture, pursuant to Departmental By-laws
			Free
404.	Metal Cordage including Cordage of Metal, with core of other material		Free
405.	Copying Apparatus for duplicating typewriting and the like....ad val.		25 per cent.; and on and after 12th December, 1907, 20 per cent.	25 per cent. and on and after 12th. December, 1907, 15. per cent.
406.	(a)	Fumigators, Atomizers n.e.i., Odorizers, Vaporizers, and the like ad val.	20 per cent.	20 per cent.; and on and after 12th. December, 1907. 15 Per cent.
			20 per cent.
	(b)	Atomizers for mining purposes—on and after 27th May, 1908...	Free
407.	Cork Mats, and other manufactures of Cork, n.e.i.
ad val.			15 per cent.

Import Duties—continued.

Tariff Items.			General Tariff.	Tariff on Goods the Produce or Manufacture of the United Kingdom.
Division XVI.—Miscellaneous—continued.
408.	Corks—
	(a)	Small Corks (up to 8-oz. bottles), bungs and Rings.....per lb.	1s.; and on and after 12th December, 1907, free; and on and after 15th May, 1908, 1s.

	(b)	N.E.I...................................per lb.	6d.; and on and after 12th December, 1907, free; and on and after 15th May, 1908, 6d.
409.	Explosives, viz.:—
	(a)	Cartridges, n.e.i............................ad val.	30 per cent.; and on and after 12th December, 1907, 20 per cent.	20 per cent.; and on and after 12th December, 1907. 15 Per cent.
	(b)	Fireworks................................ad val.	35 per cent.; and on and after 12th December, 1907, 30 per cent.	25 per cent.
	(c)	Fuse, n.e.i., per coil of 24 feet or less, and in proportion for any greater quantity per coil	1¼d.; and on and after 12th December, 1907, ¾d.	1d.; and on and after 12th December, 1907, ½d.
	(d)	Powder, Sporting...........................per lb.	4½d.; and on and after 12th December, 1907, ad val. 5 per cent.	4d.; and on and after 12th December, 1907, free
	(e)	Wads for Cartridges.........................ad val.	25 per cent.; and on and after 12th December, 1907, 5 per cent.	20 per cent.: and on and after 12th December, 1007, free
	(f)	Caps, Percussion...........................ad val.	5 per cent.	Free
	(g)	Cartridges, for Military purposes.................ad val.	5 per cent.	Free
	(h)	Detonators...............................ad val.	5 per cent.	Free
	(i)	Cartridge Cases, empty, capped, or uncapped
ad val.			5 per cent.	Free
	(j)	Fuse Cotton..............................ad val.	5 per cent.	Free
	(k)	Mining Fuses, Electrical......................ad val.	5 per cent.	Free
	(l)	N.E.I....................................ad val.	5 per cent.	Free

Import Duties—continued.

Tariff Items.			General Tariff.	Tariff on Goods the Produce or Manufacture of the United Kingdom.
Division XVI.—Miscellaneous—continued.
410.	Lantern Slides; Photographic Sensitized Films and Paper; Photographic Mounts; Photographic Backgrounds (mounted or unmounted); Photographs of Australian subjects; Postcards (sensitized with or without letter press); Powdered Magnesium; Sulphite of Soda; Metabisulphite of Soda; Metabisulphite of Potash; Nitrate of Silver; and Chloride of Gold ad val.




			35 per cent.; and on and after 12th December, 1907, 30 per cent.	25 per cent.




		And on and after 15th May, 1908—
410.	(a)	Lantern Slides; Photographic Sensitized Films; Photographic Sensitized Papers n.e.i., Linen, or other materials; Photographic Mounts; Photographic Backgrounds (mounted or unmounted); Photographs of Australian subjects; Postcards (sensitized with or without letter press); Stereoscopic Views; Powdered Magnesium; Sulphite of Soda; Nitrate of Silver; and Chloride of Gold ad val.





			30 per cent.	25 per cent.
	(b)	Photographic Materials, viz.:—
		(1) Platinotype Paper, Autotype Paper...............	Free
		(2) Metabisulphite of Potassium and Metabisulphite of Sodium, under Departmental By-laws
			Free
411.	Cameras and Magic or Optical Lanterns, including lenses and accessories n.e.i. ad val.		35 per cent.; and on and after 12th December, 1907, 5 per cent.	25 per cent.; and on and after 12th December, 1907, free
				25 per cent.; and on and after 12th December, 1907, free
412.	Photographic accessories of rubber, not being integral parts of cameras ad val.		30 per cent.; and on and after 12th December, 1907, 25 per cent.	20 per cent.
				20 per cent.



413.	Photographic Dry Plates and Negatives..............ad val.		5 per cent.; and on and after 12th December, 1907, 20 per cent.	Free; and on and after 12th December, 1907, 15 per cent.
				Free; and on and after 12th December, 1907, 15 per cent.
414.	Prepared Plates for Engravers and Lithographers
ad val.			5 per cent.	Free
415.	Smoking Pipes, n.e.i. and Cigar and Cigarette Holders, and accessories; Smokers’ Requisites including Cases, Tobacco Pouches, Smokers’ Sets, Boxes, Match Stands, Ash Trays, Smokers’ Lamps, Cigar Stands, and Lighters ad val.
			30 per cent.; and on and after 12th December, 1907, 25 per cent.	20 per cent.
				20 per cent.

Import Duties—continued.

Tariff Items.		General Tariff.	Tariff on Goods the Produce or Manufacture of the United Kingdom.
Division XVI.—Miscellaneous—continued.
416.	Clay Smoking Pipes..........................per gross	1s.; and on and after 12th December, 1907, 1s. 6d.	1s.
417.	(a) Works of Art, framed or unframed, imported for public institutions or purposes under Departmental By-laws
		Free
	(b) Stained Glass Windows for churches or public institutions under Departmental By-laws—on and after 19th May, 1908 ad val.
		20 per cent.
418.	Works of Art, being Statuary not being less than £10 in value..ad val.
		25 per cent.; and on and after 12th December, 1907, free
419.	Pictures, n.e.i. including Scripture Cards of all kinds ad val.	25 per cent.; and on and after 12th December. 1907, free
420.	Pictures, being coloured supplements for newspapers, under Departmental By-laws—on and after 12thDecember, 1997 per lb.
		3d.
421.	Undertakers’ requisites of all kinds and materials, including immortelle crosses and the like ad val.
		25 per cent.
422.	Wall and ceiling parts, and decorations of any materials, n.e.i.....................................ad val.
		25 per cent.
423.	Cotton, Asbestos, and other packings; including sheet asbestos, and cord ad val.
		20 per cent.
	And on and after 19th May, 1908—
423.	(a) Cotton, Asbestos, and other packings including asbestos cloth (with or without wire) proofed with rubber; Asbestos cord ad val.
		20 per cent.
	(b) Asbestos Millboards, Asbestos Yarn, Asbestos Cloth (with or without wire) unproofed
		Free
424.	Asbestos Pipe and Boiler Covering; Asbestos Mattresses for Boilers ad val.
		20 per cent.
425.	Inks and Stains for Leather.......................ad val.	20 per cent.
426	Articles, not included under any other heading in the Tariff, of Celluloid, Xylonite, Bone, Ivory, Pulp, Papier-maché, Indurated Fibre, or Asbestos ad val.
426		25 per cent.
427.	Surgical Appliances, n.e.i., including Belts, Trusses, Pads, Corsets, Braces, Breast Supports, Vaccination Shields ad val.	25 per cent.	25 per cent.; and on and after 12th December, 1907, 20 per cent.
		25 per cent.

Import Duties—continued.

Tariff Items.		General Tariff.	Tariff on Goods the Produce or Manufacture of the United Kingdom.
Division XVI.—Miscellaneous—continued.
428.	Articles imported by or being the property of the Commonwealth.....	Free
429.	Articles imported, or purchased in bond, for the official use of the Governor-General and declared as being for such official use
		Free
430.	Articles imported, or purchased in bond, for the official use of the State Governors and declared as being for such official use—on and after 12th December, 1907
		Free
431.	Articles specially designed and imported for the use of the Blind, Deaf, and Dumb, when imported by governing bodies of public institutions having the care thereof
		Free
432.	Uniforms, Flags, and office requisites, for official use, imported by a Consul who is not a British subject or engaged in trade in Australia
		Free
433.	Fire Brigade Appliances, n.e.i., viz.:—
	Fire Escape and Fire Ladders, Ladder and Hose Carriages, and Water Towers
		Free
	And on and after 19th May, 1908—
433.	Fire Brigade Appliances, n.e.i., viz.:—
	Fire Escape and Fire Ladders, Ladder and Hose Carriages, and Water Towers, Woven Canvas Hose 2½ inches in diameter and over, plain or rubber lined, also life-saving appliances under Departmental By-laws
		Free
434.	Minor articles, prescribed by Departmental By-laws, for use in the manufacture of goods within the Commonwealth
		Free
435.	Models of inventions and other improvements in the Arts and Manufactures, and models of Ships
		Free
436.	Collections of Antiquities for public institutions under Departmental By-laws
		Free
437.	Natural History, specimens of; models and wall diagrams for illustration of natural history
		Free
438.	Passengers’ personal effects; Passengers’ Furniture and Household Goods which have been in actual use by such passengers for at least one year, not exceeding £50 in value for each adult passenger*
		Free
439.	Pictorial Illustrations and Casts and Models for Teaching purposes, when imported by and for the use of Universities, Colleges, or Schools, or Public Institutions
		Free

* Two members of a family being children, may be reckoned as one adult.

Import Duties—continued.

Tariff Items.		General Tariff.	Tariff on Goods the Produce or Manufacture of the United Kingdom.
Division XVI.—Miscellaneous—continued.
440.	Scientific Instruments and Apparatus (and materials for scientific purposes) for use in Universities, Colleges, Schools, or Public Hospitals, or any Public Institution under Departmental By-laws
		Free
441.	Machinery specially designed and adapted for use in any University or Public Educational Institution for the purposes of instruction to students only, and any article which has been bequeathed or donated to any Public Institution—on and after 12th December, 1907
		Free
442.	Surgical and Dental and Veterinary Instruments and Appliances (not being Furniture), viz.: — Amputating; Cupping; Dissecting; Examining and Operating; Veterinary; Lint; Gauzes; Bandages n.e.i.; Ligatures; Oil Silk; Poroplastic Felt; Splints and Artificial Limbs and Eyes; Surgical Pessaries, except of glass; Operation Bags fitted with Instruments; Syringes, except of glass; Galvano-cautery Batteries and Appliances; Operating Tables; Dressing and Instrument Trays; Accident Emergency Cases; Hot Air Apparatus for legs and arms; X-ray Apparatus, viz.:—X-ray tubes, tube shields, fluorescent screens, tube holders, apparatus for localization and stereoscopic radiography; Snake-bite outfits; Medicated and Absorbent Wool and Surgical Dressings; Aseptic Paper; Impression Trays; Dental Rubber; Dental Alloy and Cements; Amalgam and Gold Filling in Pellets or Cylinders
ad val.		10 per cent.; and on and after 12th December, 1907, free	Free
443.	Theatrical Costumes and Properties subject to Departmental By-laws
		Free
444.	Trophies won abroad and Decorations Medallions and Certificates awarded or to be awarded and sent from abroad to individuals and trophies or prizes sent by donors resident abroad for presentation or competition in Australia; under Departmental By-laws
		Free
445.	Goods which have been passed by the Customs and subsequently sent out of the Commonwealth for repairs, which, in the opinion of the Minister, cannot be reasonably done in the Commonwealth, may, upon re-introduction, under Departmental By-laws, be admitted upon payment of duty on the dutiable value only of any repairs or additions to the goods
446.	Goods brought back to Australia by the person who was owner at the time of exportation, or the legal representative of such owner, after exportation without drawback having been paid thereon; subject to the provisions of section 151 of the Customs Act 1901	Free

Import Duties—continued.

Tariff Items.			General Tariff.		Tariff on Goods the Produce or Manufacture of the United Kingdom.
Division XVI.—Miscellaneous—continued.
447.	Blankets, Rubber or Wool for Printing Machines, Top Cloths for Ruling Machines, when imported with the machines of which they form a necessary working part, one or more as required for working the machine; and Felts and Wires for Paper Making Machines


				Free
448.	Scientific Instruments and Apparatus, viz.:—
	(a)	Instruments of other material than glass for measuring the density of Liquids Solids and Gases; including Hydrometers, Saccharometers, Lactometers, Salimometers, and Barkometers, of other material than glass


				Free
	(b)	Instruments made of glass for measuring the density of Liquids Solids and Gases; including Hydrometers, Saccharometers, Lactometers, Salimometers, and Barkometers—on and after 12th December, 1907 ad val.


				20 per cent.		15 per cent.
	(c)	Barographs; Calorimeters; Cathetometers; Dividing Engines for graduating Bars, Tubes, and Circles; Kymographs, and Time Markers; Dial Micrometers; Microtomes; Pyrometers; Spherometers; Thermographs; Thermostats; Thermo-regulators; Microscopical, Mineralogical, and Blow Pipe Cabinets (fitted); Mercury Vacuum Pumps; Vacuum Gauges, Viscosimeters; Vacuum Ovens for Laboratories; Drawing, Mathematical, and Surveying Instruments






				Free
	(d)	Bacteriological Apparatus; including Counting Apparatus, Culture Dishes, Flasks and Tubes, Slide Cabinets and Trays, Staining Dishes and Plates, Stains, Incubators

				Free
	(e)	Scientific Instruments for measuring Absorption. Dispersion, Intensity, Reflection, Refraction, and Rotation of Light, and for Colour Analysis and Colour Comparison

				Free
	(f)	Apparatus for the Testing and Analysis of Milk, Wine, and other Agricultural Products, as prescribed by Departmental By-laws
				Free
449.	Ophthalmic Instruments and Appliances; including Cases of Trial Lenses; Caustic Holders; Demonstrating Apparatus; Eye Douches, Electro Magnets; Eye Compresses; Eye Guards; Ophthalmic Lamps; Ligature Bottles and Troughs; Ophthalmoscopes; Optometers; Perimeters; Pupilometers; Sterilizing Apparatus for Solutions; Operation Tables; Temperature Regulator; Test Types; Tests for Colour Vision; Trial Cases; Trial Drums; Trial Frames; Dressing Trays; Instrument Trays





				Free
450.	Outside Packages n.e.i., including the sole containing package, in which goods are ordinarily imported, when containing such goods			Free

SCHEDULE B.

Rebate for Home Consumption.

No. of Item in Schedule A.			Tariff Item.	Rebate.
123	…	…	Piece-goods of any material, when used in the manufacture of Rubber Waterproof Cloth	Up to and including 11th December, 1907, three-fourths of the duty paid.

162 and 165		…	Machinery, and parts thereof, used in the manufacture of Fibrous Materials and Felt, and Felt Hats, when installed for use in a Woollen Mill or a Hat Factory for the manufacture of such Materials, Felt, and Hats	Up to and including 28th November, 1907, the full duty paid.