GOVERNMENT OF ZAMBIA. ACT No. 14 of An Act to amend the Customs and Excise Act.

Transcription

1 GOVERNMENT OF ZAMBIA ACT No. 14 of 2017 Date o f Assent: 19th December, 2017 An Act to amend the Customs and Excise Act. [22nd December, 2017 ENACTED by the Parliament o f Zambia. 1. (1) This Act may be cited as the Customs and Excise (Amendment) Act, 2017, and shall be read as one with the Customs and Excise Act, in this Act referred to as the principal Act. Enactment Short title and commencement Cap. 322 (2) This Act shall come into operation on 1 st January, Section 2 of the principal Act is amended by the insertion of the following definition in the appropriate place: Amendment of section 2 used motor vehicle means a motor vehicle that is at least two years old and which has been previously registered before importation. 3. Section 3 of the principal Act is amended by the deletion of subsection (4). 4. The principal Act is amended by the deletion of section 72 and the substitution therefor o f the following: Amendment of section 3 Amendment of section Subject to section 79, there shall be charged, levied, collected, and paid in respect of goods imported into Zambia, customs duties at the rates specified in the customs tariff set out in the First Schedule, in this Act referred to as the customs tariff, except that the rates for used motor vehicles shall be as specified in the Third Schedule.

2 Amendment of section 76A Amendment of section The principal Act is amended by the deletion of section 76A and the substitution therefor o f the following: 76A. There shall, in addition to such other duties imposed by this Act or any other law, be charged, levied collected and paid excise duties at the rates specified in the excise tariff, in respect of any imported goods that are of akind or class subject to excise duties in terms of section 76, except that the rates for used motor-vehicles shall be as specified in the Third Schedule. 6. Section 85 of the principal Act is amended by the (a) deletion o f subsection (3) and the substitution therefor of the following: (3) Despite subsection (1), the customs value for a used motor vehicle shall be determined based on the valuation method specified in Clause 8 of the Fifth Schedule.; and (b) insertion o f the following new subsection immediately after subsection 4: (5) The Com m issioner-general may apply valuation reference materials to test declared customs values. Amendment of section Section 18 8 o f the principal Act is amended by the (a) deletion of subsection (5) and the substitution therefor of the following: (5) A person commits an offence if that person (a) avails incomplete records or fails to avail the records for inspection as required under this section; or (b) fails to provide information requested by an authorised officer within the time stipulated by that officer.; and (b) insertion of the following new subsections immediately after subsection (5): (5 A) A person convicted of an offence under subsection (5) is liable, to a penalty of twenty thousand penalty units or to imprisonment for a period not exceeding three months or to both.

3 (5B) Without prejudice to subsection (5A), a person who fails to avail the requested records under this section is liable to pay a fee of two thousand fee units for each day that the records are not provided. 8. The First Schedule to the principal Act is amended as set out in Appendix I. 9. The Second Schedule to the principal Act is amended by the (a) deletion o f headings 3 and 4 and the substitution therefor of the headings set out in Appendix II; (b) insertion o f heading 5 set out in Appendix II immediately after heading 4; and (c) renumbering o f headings 5 to 9 as headings 6 to 10 respectively. 10. The principal Act is amended by the insertion of the Third Schedule set out in Appendix III. 11. Part III of the Fourth Schedule to the principal Act is amended by the (a) deletion of the headings set out in Part I of Appendix IV; and (b) insertion in the appropriate places o f the headings set out in Part II of Appendix IV. Amendment of First Schedule Amendment of Second Schedule Insertion of new Third Schedule Amendment of Fourth Schedule

4 APPENDIX I (Section 8) FIRST SCHEDULE (Section 72) Chapter 23 is amended by the subdivision of subheading as follows: Hs Code Description o f Goods Statistical Unit o f Quantity Customs Duty Rate -Flours, meals and pellets, of meat or meat offal; greaves blood meal Kg Free other Kg Free Chapter 24 is amended (a) by the deletion of the figure 15% opposite the subheadings under heading and substitution therefor of the words 25% or K15 per kg whichever is greater; and (b) by the subdivision of the subheading into the following subheadings: Hs Code Description o f Goods Statistical Unit Customs o f Quantity Duty Rate - - Other Cutrag Kg 25% Other Kg 25% Chapter 39 is amended by the subdivision of subheading and the following subheadings: Hs Code Description o f Goods Statistical Unit Customs o f Quantity Duty Rate -Stoppers, lids, caps and other closures: Bottle closures Kg 15% Other Kg 15% - Other Sleeves for Packing Flowers Kg 25% Other Kg 25% Chapter 69 is amended in customs duty rate column opposite subheading , and , by the deletion of the figure 15% and the substitution therefor of the figure 0%.

5 5. Chapter 74 is amended by the subdivision of subheading into the following subheadings: Hs Code Description o f Goods Statistical Unit Customs o f Quantity Duty Rate - Refined copper: - - Cathodes and sections of cathodes Electro-refined cathodes tonne 15% (High Purity) Electro-refined cathodes tonne 15% (Low Purity) Electro-won cathodes tonne 15% (High Purity) Electro-won (Low tonne 15% Purity) ---- Other copper bearing tonne 15% products of electro-refining process copper bearing products tonne 15% of electro-winning process 6. Chapter 84 is amended in the customs duty rate column opposite subheading by the removal of the figurel5% and the substitution therefor of the word free 1. Chapter 85 is amended in the customs duty rate column opposite subheading (a) and , by the deletion of the figure 25% and the substitution therefor of the figure 40%; and (b) by the deletion of the figure 25% and the substitution therefor of the figure 0%.

6 APPENDIX II (Section 9) Heading Description o f Goods Harmonised Commodity 3 (1) Undenatured ethyl alcohol of an alcoholic strength by volume of 80% or higher. Ethyl alcohol and other spirits, denatured, of any strength: (2) Methylated spirits (that is, spirits, which have been rendered unpotable in a manner approved by the Commissioner) (3) Other Ethyl alcohol and other spirits, denatured, of any strength: Other Statistical Unit Duty Rate o f Quantity Litre 125% Litre 125% Litre 125% (4) Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol; spirits, liqueurs and other spirituous beverages 4 (1) Unmanufactured tobacco; 2208 tobacco refuse (2) Cigars,cheroots,cigarillos and cigarettes, of tobacco or of tobacco substitutes (a) Water pipe tobacco specified in subheading Note 1 to this Chapter Kg Litre 60% Mille Kg 145% or K240 per kg whichever is greater 145% ork240 per whichever is greater 145% or K240 per kg whichever is greater (b) Cutrag Kg 145% or K240 per kg whichever is greater (c) Other Kg 145% or K240 per kg whichever is greater (d) Homogenised or reconstituted tobacco Kg 145% ork240 per kg whichever is greater (e) Other Kg 145% or K240 per kg whichever is greater 5 Portland cement, aluminous cement ( ciment fondu ). Slag cement, supersulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers. Tonne K40/tonne

7 APPENDIX III (Section 10) THIRD SCHEDULE PART I: MOTOR VEHICLES OF 2 YEARS TO 5 YEARS HS Code Description o f Goods Statistical Customs Excise Duty Unit Duty (ZMW) (ZMW) 8702 Motor vehicles for the transport of ten or more persons, including the driver - With only compression-ignition internal combustion piston engine (diesel or semi-diesel) Of a sitting capacity of ten but not exceeding 14 persons including the driver No. 17, , Other (of a sitting capacity above 14 but not exceeding 32) No. 38, Other (of a sitting capacity of 33 but not exceeding 44) No. 86, Other (of a sitting capacity exceeding 44) No. 108, Other Motor vehicles for the transport of ten or more persons, including the driver Of a sitting capacity of ten but not exceeding 14 persons including the driver Other (of a sitting capacity above 14 but not exceeding 32) Other (of a sitting capacity of 33 but not exceeding 44) No. 17, , No. 38, No. 86, Other (of a sitting capacity exceeding 44) No. 108, Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 87.02), including station wagons and racing cars. - Other vehicles, with only sparkignition internal combustion reciprocating piston engine: Sedans: Other (of a cylinder No. 12, , looocc) Other (of a cylinder No. 16, , capacity exceeding looocc but not exceeding 1500cc)

8 HS Code Description o f Goods Statistical Unit Other (of a cylinder capacity exceeding 1500cc but not exceeding 2500cc Other (of a cylinder capacity exceeding Other (of a cylinder capacity exceeding 3000cc) Hatchback: Other (of a cylinder looocc) Other (of a cylinder capacity exceeding looocc but not exceeding 1500cc) Other (of a cylinder capacity exceeding 1500cc but not exceeding 2500cc Other (of a cylinder capacity exceeding 2500 Other (of a cylinder capacity exceeding 3000cc) Customs Duty (ZMW) Excise Duly (ZMW) No. 16, , No. 18, , No. 22, , No. 10, , No. 14, , No. 15, , No. 16, , No. 19, , Station Wagons: Other(of cylinder 2500cc) Other(of cylinder capacity exceeding 2500cc Other(of cylinder capacity exceeding 3000cc) SUVs: Other(of cylinder 2500cc) Other(of cylinder capacity above 2500cc Other(of cylinder capacity exceeding 3000cc) No. 16, , No. 18, , No. 22, , No. 21, , No. 24, , No 28, , Other vehicles, with only compression- ignition internal combustion piston engine (diesel or semi-diesel);

9 HS Code Description o f Goods Sedans: Other (of cylinder looocc) Other (of cylinder capacity of above looocc but not exceeding 1500cc) Other( of cylinder capacity above 1500 but not exceeding 2500cc) Other(of cylinder capacity above 2500cc but not exceeding 3000cc Of cylinder capacity exceeding 3000cc. Hatchback: Other(of cylinder looocc) Other (of cylinder capacity of above looocc but not exceeding 1500cc) Other( of cylinder capacity above 1500 but not exceeding 2500cc) Other(of cylinder capacity above 2500cc Other(of cylinder capacity above 2500cc Station Wagons: other(of cylinder 2500cc Other(of cylinder capacity exceeding 2500cc Other(of cylinder capacity exceeding 3000cc) SUVs: other(of cylinder 2500cc Statistical Unit Customs Duty (ZMW) Excise Duly (ZMW) No. 12, , No. 16, , No. 16, , No. 18, , No. 22, , No. 10, , No. 14, , No. 15, , No. 16, , No. 21, , No. 16, , No. 18, , No. 22, , No. 21, ,373.91

10 HS Code Description o f Goods Statistical Customs Excise Duly Unit Duty (ZMW) (ZMW) Other(of cylinder city exceeding 2500cc No. 24, , Other(of cylinder capacity exceeding 3000cc) No. 28, Motor vehicles for the transport of goods. - Other, with compression-ignition internal combustion piston engine (diesel or semi-diesel): Single cab: Of g.v.w exceeding 1 tonne but not exceeding 1.5 tonnes Of g.v.w above tonnes O f g.v.w exceeding 3 5 tonnes Double cab of g.v.w exceeding 3 tonnes but not exceeding 5 tonnes Panel vans: O f g. v. w exceeding 1 tonne but not exceeding 1.5 tonnes O f g.v.w above tonnes O f g.v.w exceeding 3 5 tonnes No. 21, , No. 26, , No. 30, , No. 30, No. 15, , No. 17, , No. 21, , Trucks: g.v.w up to 2 tonnes No. 21, , g.v.w above 2 tonnes but not exceeding 5 tonnes No. 28, , g.v.w above 5 tonnes but not exceeding 10 tonnes g.v.w above 10 tonnes but not exceeding 20 tonnes No. 24, , No. 30, , exceeding 20 tonnes No. 51, Other, with spark ignition internal combustion piston engine:

11 HS Code Description o f Goods Statistical Unit Customs Duty (ZMW) Excise Duly (ZMW) Single cab: Other(ofg.v.w exceeding 1 tonne but not exceeding 1.5 tonnes) Other (of g.v.w above tonnes) Otherof g.v.w exceeding 3 tonnes not exceeding 5 tonnes No. 21, , No. 26, , No. 30, , Other(Double cab No. of g.v.w exceeding 3 5 tonnes) 30, , Panel vans: Other(ofg.v.w exceeding 1 tonne but not exceeding 1.5 tonnes) Other (of g.v.w above 1.5 tonnes but not exceeding 3tonnes) Other(ofg.v.w exceeding 3 tonnes but not exceeding 5 tonnes) No. 15, , No. 17, , No. 21, , Trucks: Other (g.v.w up to 2 tonnes) Other (g.v.w above 2 tonnes but not exceeding 5 tonnes) Other (g.v.w above 5 tonnes but not exceeding 10 tonnes) Other (Trucks g.v.w exceeding 10 tonnes but not exceeding 20 tonnes) Other (Trucks exceeding 20 tonnes) No. 21, , No. 28, , No. 24, , No. 30, , No. 37, ,432.61

12 PART II: MOTOR VEHICLES 5 YEARS AND OLDER HS Code Description o f Goods Statistical Customs Excise Duty Unit Duty (ZMW) (ZMW) 8702 Motor vehicles for the transport of ten or more persons, including the driver - With only compression-ignition internal combustion piston engine (diesel or semi-diesel) Of a sitting capacity of ten but not exceeding 14 persons including the driver Other (of a sitting capacity above 14 but not exceeding 32) Other (of a sitting capacity of 33 but not exceeding 44) No. 8, , No. 13, No. 19, Other (of a sitting No. 43, capacity exceeding 44) - Other Motor vehicles for the transport of ten or more persons, including the driver Of a sitting capacity of ten but not exceeding 14 persons including the driver No. 8, , Other (of a sitting capacity above 14 but not exceeding 32) Other (of a sitting capacity of 33 but not exceeding 44) Other (of a sitting capacity exceeding 44) No. 13, No. 19, No. 43, Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 87.02), including station wagons and racing cars. - Other vehicles, with only spark-ignition internal combustion reciprocating piston engine: Sedans: Other (of a cylinder looocc) No. 7, ,185.28

13 HS Code Description o f Goods Statistical Unit Customs Duty (ZMW) Excise Duly (ZMW) Other (of a cylinder capacity exceeding looocc but not exceeding 1500cc) Other (of a cylinder capacity exceeding 1500cc but not exceeding 2500cc Other (of a cylinder capacity exceeding Other (of a cylinder capacity exceeding 3000cc) Hatchback: Other (of a cylinder looocc) Other (of a cylinder capacity exceeding looocc but not exceeding 1500cc) Other (of a cylinder capacity exceeding 1500cc but not exceeding 2500cc Other (of a cylinder capacity exceeding Other (of a cylinder capacity exceeding 3000cc) Station Wagons: Other (of cylinder 2500cc) Other (of cylinder capacity exceeding 2500cc Other (of cylinder capacity exceeding 3000cc) SUVs: Other (of cylinder 2500cc) No. 8, , No. 8, , No. 10, , No. 12, , No. 7, , No. 8, , No. 8, , No. 10, , No. 12, , No. 9, , No. 13, , No. 18, , No. 9, ,731.67

14 HS Code Description o f Goods Statistical Customs Excise Duly Unit Duty (ZMW) (ZMW) Other (of cylinder capacity above 2500cc No. 13, , Other (of cylinder capacity exceeding 3000cc) No. 18, ,463 - Other vehicles, with only compression-ignition internal combustion piston engine (diesel or semi-diesel); Sedans: Other(of cylinder looocc) Other (of cylinder capacity of above looocc but not exceeding 1500cc) Other( of cylinder capacity above 1500 but not exceeding 2500cc) Other(of cylinder capacity above 2500cc but not exceeding 3000cc Of cylinder capacity exceeding 3000cc. Hatchback: Other (of cylinder looocc) Other (of cylinder capacity of above looocc but not exceeding 1500cc) Other (of cylinder capacity above 1500 but not exceeding 2500cc) No. 7, , No. 8, , No. 8, , No. 10, , No. 12, , No. 7, , No. 8, , No. 8, , Other (of cylinder capacity above 2500cc No. 10, , Other (of cylinder capacity above 2500cc but not exceeding 3000cc) Station Wagons: Other (of cylinder 2500cc No. 12, , No. 9, , Other (of cylinder No. 13, , capacity exceeding 2500cc

15 HS Code Description o f Goods Statistical Unit Other (of cylinder capacity exceeding 3000cc) Customs Duty (ZMW) Excise Duly (ZMW) No. 18, , SUVs: Other(of cylinder 2500cc Other(of cylinder capacity exceeding 2500cc Other(of cylinder capacity exceeding 3000cc) No. 9, , No. 13, , No. 18, , Motor vehicles for the transport of goods. - Other, with compression-ignition internal combustion piston engine (diesel or semi-diesel): Single cab: Of g.v.w exceeding 1 tonne but not exceeding 1.5 tonnes Of g.v.w above tonnes Of g.v.w exceeding 3 5 tonnes Double cab of g.v.w exceeding 3 tonnes but not exceeding 5 tonnes No. 8, , No. 15, , No. 17, , No. 24, , Panel vans: Of g.v.w exceeding 1 tonne but not exceeding 1.5 tonnes Of g.v.w above tonnes Of g.v.w exceeding 3 5 tonnes No. 8, , No. 15, , No. 17, , Trucks: g.v.w up to 2 tonnes No. 10, , g.v.w above 2 tonnes No. 13, , but not exceeding 5 tonnes

16 HS Code Description o f Goods Statistical Unit Customs Duty (ZMW) Excise Duty (ZMW) g.v.wabove5 tonnes No. 10, , but not exceeding 10 tonnes g.v.w above 10 tonnes but not exceeding 20 tonnes No. 11, , exceeding 20 tonnes No. 19, Other, with spark ignition internal combustion piston engine: Single cab: Other(of g.v.w exceeding 1 tonne but not exceeding 1.5 tonnes) Other (of g.v.w above tonnes) Otherofg.v.w exceeding 3 tonnes not exceeding 5 tonnes No. 8, , No. 15, , No. 17, , Other(Double cab of g.v.w exceeding 3 tonnes but not exceeding 5 tonnes) Panel vans: Other(of g.v.w exceeding 1 tonne but not exceeding 1.5 tonnes) Other (of g.v.w above 1.5 3tonnes ) Other(ofg.v.wexceeding 3 5 tonnes) Trucks: Other (g.v.w up to 2 tonnes) Other (g.v.w above 2 5 tonnes) Other (g.v.w above 5 10 tonnes) Other (Trucks g.v.w exceeding 10 tonnes but not exceeding 20 tonnes) Other (Trucks exceeding 20 tonnes) No. 24, , No. 8, , No. 15, , No. 17, , No. 10, , No. 13, , No. 10, , No. 11, , No. 13, ,662.23

17 APPENDIX IV (Section 11) HS Code , PARTI Goods Description Cream in powdered form of >1.5% fat, unsweetened Cream in powdered form of >1.5% fat, sweetened Millet, excl. seed Other oilseeds and oleaginous fruits, whether or not broken Cotton seeds Sesamum seeds Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non- Alcoholic beverages, not including fruit or vegetable juices of heading Bamboos Rattans Crude soya bean oil whether or not degummed Vegetable materials for plaiting, (excl. bamboos and rattans) Crude linseed oil Linseed Oil (Excl. Crude) and fractions, refined or not, not chemically modified Crude maize (com) oil Maize (com) oil (excl. crude)& fractions, refmed/not, not chemically modified Castor oil and its fractions Sesame oil and fractions Other fixed vegetable fats and fractions, nes Animal fats and oils and fractions, hydrogenated, etc Vegetable fats and oils and their fractions, hydrogenated, etc Tapioca and substitutes prepared from starch in flakes, grains, etc Prepared foods obtained by the swelling or roasting of cereals Prepared foods obtained from unroasted cereal flakes/mixtures unroasted/ roasted Prepared foods from bulgur wheat. Prepared cereals in grain form (excl. maize) Mushrooms of the genus agaricus, preserved otherwise than by vinegar or acetic acid Other mushrooms, preserved otherwise than by vinegar or acetic acid Asparagus, preserved other than by vinegar or acetic acid, not frozen Other vegetables and mixtures of vegetables, bamboo shoots Nuts and seeds including mixtures, preserved Other fmit, etc, prepared or preserved, nes Spirits obtained by distilling grape wine or grape marc

18 HS Code Goods Description Whiskies Rum and other spirits obtained by distilling fermented sugarcane products Gin and Geneva Vodka Liqueurs and cordials Other spirituous beverages, nes Pre-shave, shaving or after-shave preparations Personal deodorants and antiperspirants Perfumed bath salts and other bath preparations Agarbatti and other odiferous preparations which operate by burning Preparations for deodorizing rooms, nes Other perfumery, cosmetic or toilet preparations, nes Other organic surface-active agents, whether or not put up for retail sale: Preparations put up for retail sale Wetting agents and spreaders, in liquid powder form specially prepared for use in conjunction with spray fluids for the prevention or treatment of disease in plants or trees Other Fireworks Toilet... similar paper, in rolls or sheets Filter blocks, slabs and plates, of paper pulp Cigarette paper in the form of booklets or tubes Cigarette paper in rolls of a width =<5cm Cigarette paper, nes Calendars of any kind, printed, including calendar blocks Trade advertising material, commercial catalogues and the like Pictures, designs and photographs Other printed matter, nes-scratch cards for pre-paid telecom time Other printed matter, nes Sacks and bags, of a kind used for the packaging of goods Other, of polyethylene strip or the like Semi-finished products of iron or non-alloy steel Flat-rolled products of iron or non-alloy steel, of width of 600 mm or more, hot-rolled, not clad or coated. Flat-rolled products of iron or non-alloy steel, of width of 600 mm or more, cold-rolled (cold-reduced), not clad plated or coated. Other bars and rods of iron or non-alloy steel, not further worked than forged, hot-rolled, hot-drawn or hot- extruded, but including those twisted after rolling. Containing indentations, ribs, grooves or other deformations produced during the rolling process or twisted after rolling Twisted after rolling Other Lighting sets for Christmas trees Goods imported by traveler for own use Single consignment non-commercial goods

19 HS Code PART II Goods Description Milk in powder, granules or other solid forms, of a fat content, by weight, not exceeding 1.5%: Milk in powder, granules or other solid forms, of a fat content, by weight, exceeding 1.5%: other milk not containing added sugar or other sweetening mater specially prepared for infants Maize (com) starch Cmde soya-bean oil whether or not degummed Glucose and glucose symp, not containing fructose or containing in the dry state less than 20% by weight of fructose Glucose and glucose symp, containing in the dry state at least 20% but less than 50% by weight of fructose, excluding invert sugar Blood meal Fishmeal Cobalt ore Cobalt concentrate Containing penicillin s or derivatives thereof, with a penicillanic acid structure, or streptomycins or derivatives: other Chemically treated products of animal or vegetable fertilizers Guano fertilisers Other animal or vegetable fertilisers Urea Ammonium sulphate Double salts and mixtures of ammonium sulphate and ammonium nitrate Ammonium nitrate Mixtures of ammonium nitrate with inorganic non-fertilizing substances Sodium nitrate containing more than 16.3% by weight of nitrogen Other sodium nitrates Double salts and mixtures of calcium nitrate and ammonium nitrate Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution Mineral or chemical fertilizers, nitrogenous, nes Containing by weight 35% or more of disphophorous pentaoxide (P205) Other superphosphates Mineral or chemical fertilizers, phosphatic, nes Potassium chloride Potassium sulphate containing more than 52%by weight of potassium oxide Other potassium sulphates Magnesium sulphate-potassium sulphate containing more than 30% of potassium oxide Other mineral or chemical fertilizers, potassic, nes Fertilizers... in packages of a gross weight =<10kg Mineral or chemical fertilizers with nitrogen, phosphorus and potassium Diammonium hydrogenorthophosphate (diammonium phosphate) Ammonium dihydrogenorthophosphate (monoammonium phosphate) Mineral or chemical fertilizers containing nitrates and phosphates

20 HS Code Goods Description Mineral or chemical fertilizers with nitrogen and phosphorus, nes Mineral or chemical fertilizers with phosphorus and potassium, nes Other fertilizers, nes Anionic Cationic Non-ionic Artificial waxes and prepared waxes of poly (oxyethylene) (polyethylene glycol): not in bulk Other artificial waxes and prepared: in bulk Other artificial waxes and prepared: not in bulk Bottle closures Sleeves for packing flowers Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres; boxfiles, letter trays, and similar articles, of paper or paperboard of a kind used in offices, shops or the like. Folding cartons, boxes and cases, of non-corrugated paper or paperboard Outer soles and heels, of rubber or plastic Other parts of footwear Needles, bodkins, crochet hooks, embroidery stilettos and similar articles for use in the hand of iron or steel