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    <title>Prescribing effective rate of basic excise duty at 15% on goods falling under 7321.10 and 7321.20 (other than cooking ranges which would attract 25% excise duty)</title>
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    <description>Exempts specified metal household goods within designated tariff subheadings from that portion of ad valorem excise duty which exceeds a capped rate, while excluding cooking ranges from the cap and preserving higher duty treatment for them; the exemption is effected under statutory excise powers and includes an explanation narrowing the definition of &quot;cooking ranges.&quot;</description>
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      <description>Exempts specified metal household goods within designated tariff subheadings from that portion of ad valorem excise duty which exceeds a capped rate, while excluding cooking ranges from the cap and preserving higher duty treatment for them; the exemption is effected under statutory excise powers and includes an explanation narrowing the definition of &quot;cooking ranges.&quot;</description>
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