Section 3
SEC. 3. Heading No. 51.01, Chapter 51 of the Revised Tariff and Customs Code of the Philippines, as amended, is hereby further amended to read as follows: "51.01 Yarn of man-made fibres (continuous), not put up for retail sale: A. Articles not included in subheadings B and C hereof ad val. 30% B. Polyester yarn ad val. 50% C. Polyester yarn and polyfil, when imported directly by textile mills under prior joint authorization of the Tariff Commission and Board of Investments ad val. 10%