On 01 September Sars announced the insertion of Rebate Items for goods used in the manufacture of furniture, which include Rebate Item 320.01/3926.90.90/01.08 “Fittings of plastics, for use in the manufacture of furniture classifiable in tariff headings 94.01, 94.03 and mattress supports of subheading 9404.10”; Rebate Item 320.01/4409.29.90/01.08 “Wooden dowels (excluding those of bamboo), non-coniferous, for use in the manufacture of furniture classifiable in tariff headings 94.01, 94.03 and mattress supports of subheading 9404.10”; Rebate Item 320.01/8301.30/01.06 “Locks and keys of base metal, for use in the manufacture of furniture classifiable in tariff headings 94.01, 94.03 and mattress supports of subheading 9404.10”; 320.01/8202.10/01.06 “Hinges of base metal, for use in the manufacture of furniture classifiable in tariff headings 94.01, 94.03 and mattress supports of subheading 9404.10”; and Rebate Item 320.01/8302.42.90/01/08 “Base metal mountings, fittings and similar articles suitable for furniture, other, for use in the manufacture of furniture classifiable in tariff headings 94.01, 94.03 and mattress supports of subheading 9404.10”.
The reasoning for Itac’s recommendation is contained in its Report 544.