SALE CONTRACTSELLER：TIFERT TRADING CO.，LTD NO：SHDS03027NO.86，ZHUJIANG ROAD，TIANJIN，CHINA DA TE：APR.03，2008BUYER：NEO GENERAL TRADING CO.#362 JALAN STREET，TORONTO，CANADA SIGNED IN：TIANJINTHIS CONTRACT IS MADE BY AND AGREED BETWEEN THE BUYER AND THE SELLER，IN ACCORDANCE WITH THE TERMS AND CONDITIONS STIPULATED BELOWCOMMODITY&SPECIFICATION QUANTITY UNIT PRICE&TRADE TERMS AMOUNTCIF C5 TORONTO CHINESE CERAMIC DINNERW AREDS1511 30-PIECE DINNERWARE AND TEA SET DS2201 20-DINNERWARE SETDS4504 45-DINNERWARE SETDS5120 95-DINNERWARE SET 542SETS800SETS443SETS254SETSUSD 23.50USD 20.40USD 23.20USD 30.10USD127 37.00USD16320.00USD10277.60USD7645.40TOTAL 2039SETS USD46980.00WITH 10% MORE OR LESS OF SHIPMENT ALLOWED AT THE SELLER'S OPTIONTOTAL V ALUE：SAY US DOLLARS FORTY SIX THOUSAND NINE HUNDRED AND EIGHTY ONL Y PACKING：DS2201 IN CARTONS OF 2 SETS EACH AND DS1511，DS4504，DS5120 TO BE PACKED IN CARTONS OF 1 SET EACH ONL YTOTAL：1639 CARTONSAT BUYER'S OPTIONSHIPPING MARKS：TIME OF SHIPMENT&MEANS OF TRANSPORTA TION：TO BE EFFECTED BEFORE THE END OF APRIL 2008 WITH PARTIAL SHIPMENT ALLOWED AND TRANSHIPMENT ALLOWEDPORT OF LOADING&DESTINATION：FROM TIANJIN TO TORONTOINSURANCE：THE SELLER SHALL COVER INSURANCE AGAINST WPA AND CLASH&BREKAGE&WAR RISK FOR 110% OF THE TOTAL INVOICE V ALUE AS PER THE RELEV ANT OCEAN MARINE CARGO OF PICC DA TED 1/1/1981TERMS OF PAYMENT：THE BUYER SHALL OPEN AN IRREVOCABLE LETTER OF CREDIT THROUGH A BANK ACCEPTABLE TO THE SELLER TO REACH THE SELLER BEFORE APRIL 10，2008 V ALID FOR NEGOTIATION IN CHINA UNTIL THE 15TH DAY AFTER THE DATE OF SHIPMENTTHE BUYER THE SELLER NEO GENERAL TRADING CO. TIFERT TRADING CO.，LTDTHE ROYAL BANK OF CANADA□CONFIRMA TION OF TELEX/CABLE PRE-ADVISED DA TE：APR 8，2008TELEX NO.4720688 CA PLACE：V ANCOUVER IRREVOCABLE DOCUMENTARY CREDIT CREDIT NUMBER：01/0501-FCT ADVISING BANK'SREF.NO.ADVISING BANK：SHANGHAI A J FINANCE CORPORA TION 59 HONGKONG ROAD SHANGHAI，CHINA APPLICANT：NEO GENERAL TRADING CO.#362 JALAN STREET，TORONTO，CANADABENEFICIARY：TIFERT TRADING CO.，LTDNO. 86 ZHUJIANG ROAD，TIANJIN，CHINA AMOUNT：USD 46980.00US DOLLARS FORTY SIX THOUSAND NINE HUNDRED AND EIGHTEEN ONLYEXPIRY DATE：MAY 15，2008 FOR NEGOTIATION IN APPLICANT'S COUNTRYGENTLEMEN：WE HEREBY OPEN OUR IRREVOCABLE LETTER OF CREDIT IN YOUR FA VOR WHICH IS A V AILABLE BY YOUR DRAFTS A T SIGHT FOR FULL INVOICE V ALUE ON US ACCOMPANIED BY THE FOLLOWING DOCUMENTS：+ SIGNED COMMERCIAL INVOICE AND 3 COPIES+ PACKING LIST AND 3 COPIES，SHOWING THE INDIVIDUAL WEIGHT AND MEASUREMENT OF EACH ITEM+ ORIGINAL CERTIFICATE OF ORIGIN AND 3 COPIES ISSUED BY THE CHAMBER OF COMMERCE+ FULL SET CLEAN ON BOARD OCEAN BILLS OF LADING SHOWING THE FREIGHT PREPAID CONSIGNED TO ORDER OF THE ROYAL BANK OF CANADA INDICATING THE ACTUAL DATE OF THE GOODS ON BOARD AND NOTIFY THE APPLICANT WITH FULL ADRESS AND PHONE NO.77009910+ INSURANCE POLICY OR CERTIFICATE FOR 130% OF INVOICE V ALUE COVERING：INSURANCE CARGO CLAUSES（A）AS PER I.C.C. DA TED 1/1/1982+ BENEFICIARY'S CERTIFICATE CERTIFYING THA T EACH COPY OF SHIPPING DOCUMENTS HAS BEEN FAXED TO THE APPLICANT WITHIN 48 HOURS AFTER SHIPMENTCOVERING SHIPMENT OF：4 ITEMS TERMS OF CHINESE CERAMIC DINNERWARE INCLUDING：DS1511 30-PIECE DINNERWARE AND TEA SET 542SETSDS2201 20-DINNERWARE SET 800SETSDS4504 45-DINNERWARE SET 443SETSDS5120 95-DINNERWARE SET 245SETSDETAILS IN ACCORDANCE WITH SALES CONTRACT HSDS03027 DA TED APR.3，2006CIF TORONTO CANADASHIPMENT FROM TIANJIN TOV ANCOUVERLATESTAPRIL 30，2008PARTIAL SHIPMENTSPROHIBITEDTRANSSHIPMENTPROHIBITEDDRAFTS TO BE PRESENTED FOR NEGOTIA TION WITHIN15 DAYS AFTER SHIPMENT，BUT WITHIN THE V ALIDITY OF CREDIT ALL DOCUMENTS TO BE FORWARDED IN ONE COVER，BY AIRMAIL，UNLESS OTHERWISE STATED UNDER SPECIAL INSTRUCTIONSPECIAL INSTRUCTION：+ BANKING CHARGES OUTSIDE CANADA ARE FOR ACCOUNT OF BENEFICIARY+ ALL GOODS MUST BE SHIPPED IN ONE 20'CONTAINER CY TO CY AND B/L SHOWING THE SAME.+ THE V ALUE OF FREIGHT PREPAID HAS TO BE SHOWN ON BILL OF LADINGDRAFTS MUST BE MARKED AS BEING DRAWN UNDER THIS CREDIT AND BEAR IT'S NUMBER，THE AMMOUNTS ARE TO BE ENDORSED ON THE REVERSE HERE OF BY NEG.BANK . WE HEREBY AGREE WITH THE DRAWERS，ENDERSERS AND FIDE HOLDER THA T ALL DRAFTS DRAWN UNDER AND IN COMPLIANCE WITH THE TERMS OF THIS CREDIT SHALL BE DULY HONORED UPON PRESENTATIONTHIS CREDIT IS SUBJECT TO THE UNIFORM AND CUSTOMARY PRACTICE 2007 REVERSION BY THE INTERNATIONAL CHAMBER OF COMMERCE PUBLICATION NO.600。