Customs

Tariff Application – Correction Notice

On 08 November 2013 the International Trade Administration Commission of South Africa (Itac) published a correction notice for an earlier tariff application of 23 August 2013 to correct the omission of the word "windows" and the inclusion of the phrase "of base metal" on tariff subheadings 8302.30.30, 8302.41.10 and 8302..42.10. These are all South African-specific tariff subheadings. The notice with regards to tariff subheading 8302.30.30, by the deletion of "Fittings of iron or steel or copper, commonly used in the manufacture of windows, doors and door frames (excluding window opening mechanisms), of base metal"; and the insertion of "Fittings of iron, steel or copper (excluding window opening mechanisms) for windows, doors and door frames." With regards to tariff subheading 8302.41.10, by the deletion of "Fittings of iron, steel or copper, commonly used in the manufacture of windows, doors and door frames"; and the insertion of "Fittings of iron, steel or copper, of a kind solely or principally for windows, doors and door frames." With regards to tariff subheading 8302.42.10, by the deletion of "Fittings of iron, steel or copper, commonly used in the manufacture of doors and door frames"; and the insertion of "Fittings of iron, steel or copper, of a kind solely or principally for door and door frames." The application was lodged by Sars whose reasoning for the application has also been amended from the earlier application. On importation, it is not possible to establish whether or not fittings that fall under these tariff subheadings will be used for factory installations on windows, doors, and/or door frames. The prerequisite of "commonly used in the manufacture" is therefore removed. The removal of "of base metal" where it appears in 8302/30/30 has no impact as vehicles are predominantly made of base metal but even if made from another material the subheading provision remains valid to these vehicles. Comment is due by 22 November 2013.

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