In an earlier issue we dealt with the World Customs Organisation (WCO) Harmonised System 2012 tariff amendments of Section XIX i.e. “Arms and Ammunition; Parts and Accessories thereof”. Section XIX consists of one tariff chapter that will be introduced on 01 January 2012 to the Harmonised System Nomenclature, also known as the South African Tariff Book. In this article we focus on the tariff amendments to Section XX i.e. “Miscellaneous Manufactured Articles”. Section XX consists of three tariff chapters, namely Tariff Chapter 94 – Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, prefabricated building; Tariff Chapter 95 – Toys, games and sports equipment; parts and accessories thereof; and Tariff Chapter 96 – Miscellaneous manufactured articles. The first section deals with tariff subheadings to be deleted. Tariff subheadings 9504.10, 9608.31, and 9608.39 are affected. The second section deals with tariff subheadings to be created (new). Tariff subheadings 9504.50, 9608.30 and 9619.00 are affected. The third section deals with tariff subheadings whose scope will be modified. Tariff subheading 9504.90 is affected.
