For each Schedule 5 item mentioned in column 2 of an item in Schedule 1, the goods classified to the US classification, or 1 of the US classifications, mentioned in column 3 of the item are prescribed.

Note
Subparagraph 16 (1) (k) (i) of the Act provides that the duty in respect of goods classified to a heading or subheading specified in column 2 of a Schedule 5 item is calculated by reference to the rate of duty specified in column 3 of that item. Subsection 16 (2) of the Act provides that, if column 2 of a Schedule 5 item includes `(prescribed goods only)', subparagraph 16 (1) (k) (i) does not apply to the goods mentioned in the item unless the goods are prescribed.