54

GOODS AND LIVESTOCK—continued
68. Classification of Goods, Livestock, etc.—continued

Class
Macaroni ... C
Machinery and machines not otherwise specified ... C
Machinery and machines, as under—
Agricultural ... See implements
Boring, for use in connection with mining or prospecting operations D
Clothes drying and parts—
Packed in cases, crates, or cartons ... C plus 50%
Unpacked ... C double rate
Clothes washing and parts—
Packed in cases, crates, cartons, or heavy packing paper ... C plus 50%
Unpacked ... C double rate
Dishwashing and parts—
Packed in cases, crates, or cartons ... C plus 50%
Unpacked ... C double rate
Earthmoving machinery ... C
Leaf gathering, assembled (minimum 1 tonne per machine) ... C plus 20%
Mining (for use in mining operations in New Zealand) exclusive of consumable stores ... D
Sewing, loose ... As parcels. See section 54
Sewing, packed ... C
Washing machines and parts not otherwise specified—
Packed in cases, crates, cartons, or heavy packing paper ... C plus 50%
Unpacked ... C double rate
Magnesite ... See section 72 E
Magnesite-talc (talc-magnesite), for use in the manufacture of artificial manure ... See section 81
Magnesium oxide ... See section 77 N
Malt extract ... C
Manganese sulphate, for use in the preparation of manures ... See section 81
Mangolds ... See section 79 Q
Manures, artificial ... See section 81
Manure extracted from sheep daggins ... See section 81
Manure, humic compost ... See section 81
Manure, liquid (such as “Alginure”, “Liquiphos”, “Marinure” or “Maxicrop”)—
In drums ... D
Not otherwise specified ... C
Manures, stable or farmyard ... See section 73 F
Marble figures and models—
Packed ... C plus 50%
Unpacked ... C double rate
Marble, polished, not otherwise specified—
Packed ... C
Unpacked ... C plus 50%
Marble, rough blocks ... See section 77 N
Masts, yacht or boat, exceeding 3 m in length. Owner's risk ... C double rate
Matches ... C

56

GOODS AND LIVESTOCK—continued
68. Classification of Goods, Livestock, etc.—continued

Class
Mats, tumbling ... C plus 50%
Mattresses containing kapok, wool, tow, sponge rubber or suchlike material, also innerspring—
Packed in cases or crates or wrapped in scrim or brown paper ... C plus 50%
Unpacked ... C double rate
Mattresses, wire, or wooden slat—
Packed ... C plus 20%
Unpacked ... C plus 50%
(Wire mattresses which have battens nailed completely around them or nailed lengthwise will be deemed to be “packed”.)
Meals, as under—
Not otherwise specified ... D
Barley, bean, linseed, lucerne, pea, maize, rye, wheat and whole, packed in bags ... See section 72 E
Calf, dairy, grass, or pig—as foods, livestock or poultry, not otherwise specified.
Cocoa meal, for use as or for the manufacture of stockfood ... As livestock or poultry foods, not otherwise specified
Corpra, certified for use as stock food ... See section 72 E
Fishmeal, certified for use in the manufacture of stockfood ... As food, livestock or poultry n.o.s.
Liver, certified for use as stock food. As food, livestock or poultry n.o.s.
Meat and bone meal ... As food, livestock or poultry n.o.s.
Meatmeal. As food, livestock or poultry, not otherwise specified Sausage ... D
Meat, fresh, frozen, or chilled ... See section 88
Melons (including watermelons and citron melons) ... See section 72 E
Merry-go-rounds ... As riding devices
Metal, road ... See section 79 Q
Metal, scrap (other than iron or steel or type), for remelting. Owners to load and unload ... See section 72 E
Meter boxes, empty (for covering electricity meters) ... C plus 50%
Meters, electric, gas, or water ... C
Military equipment for use of Armed Services Departments (exclusive of aeroplanes, ammunition, and explosives of any description, bicycles (pedal), furniture, musical instruments, pillows or gymnastic appliances), but including ammunition boxes, battery acid, Bren-gun carriers, clothing, guns, gun carriages, machine guns, mattresses (wire or slat), motor cycles, radio and radar equipment, rifles, stores, and uniforms ... C
The following articles when forwarded to Armed Services Departments will be charged as follows—
Empty containers not otherwise specified—
New ... C plus 50%
Used ... C
Brass cartridge or shell cases ... See section 72 E
Grenades (hand or rifle) and bombs ... As gun ammunition
Model aeroplanes ... As parcels. See section 54
Motor vehicles—
Not exceeding 1.5 tonnes in weight. As per section 83, or, if cheaper ... C
Exceeding 1.5 tonnes in weight ... C