| | |
Ref. No.
|
Description of Article Liable of Duty.
|
Rate of Duty
|
|
1
|
Boots and shoes of which the upper is wholly or mainly of leather and skin, or either of them, but excluding boots and shoes which are, in the opinion of the Revenue Commissioners, designed, constructed, and intended for wear by infants, and also excluding boots made wholly or mainly of rubber, rubber-proofed material, rubber-coated material, or a combination of two or more of those materials.
|
An amount equal to thirty per cent. of the value of the article.
|
|
2
|
Shaped soles, shaped heels, shaped uppers, and shaped parts of soles, heels, or uppers, made wholly or mainly of leather and skin or either of them but excluding soles, heels, and uppers which are, in the opinion of the Revenue Commissioners, designed, constructed, and intended for use in making boots or shoes for wear by infants and also excluding parts of such last-mentioned soles, heels, and uppers.
|
An amount equal to thirty per cent. of the value of the article.
|
|
3
|
Boots and shoes of which the upper is neither wholly nor mainly made of leather and skin or either of them, but excluding boots and shoes which are, in the opinion of the Revenue Commissioners, designed, constructed, and intended for wear by infants, and also excluding boots made wholly or mainly of rubber, rubber-proofed material, rubber-coated material, or a combination of two or more of those materials, and also excluding shoes of which the soles are made wholly or partly of rubber or of a material which, in the opinion of the Revenue Commissioners, is artificial rubber or an imitation of rubber or contains rubber as an ingredient.
|
An amount equal to twenty per cent. of the value of the article.
|
|
4
|
Shaped soles, shaped heels, shaped uppers, and shaped parts of soles, heels, or uppers, which are neither wholly nor mainly made of leather and skin or either of them, but excluding soles, heels, and uppers which are, in the opinion of the Revenue Commissioners, designed, constructed, and intended for use in making boots or shoes for wear by infants, and also excluding parts of such lastmentioned soles, heels, and uppers
|
An amount equal to twenty per cent. of the value of the article.
|
|
5
|
Boots made wholly or mainly of rubber, rubber-proofed material, rubber coated material, or a combination of two or more of those materials, but excluding boots which are, in the opinion of the Revenue Commissioners, designed, constructed, and intended for wear by infants.
|
Whichever of the following rates is applicable, that is to say—
(a) if the over-all length of the boot, measured from heel to toe on the outside, exceeds nine inches — two shillings per boot;
(b) if the said over-all length does not exceed nine inches — nine pence per boot.
|
|
6
|
Shoes of which the soles are made wholly or partly of rubber or of a material which, in the opinion of the Revenue Commissioners, is artificial rubber or an imitation of rubber or contains rubber as an ingredient, and of which the uppers are not made wholly or mainly of leather and skin or either of them, but excluding shoes which are, in the opinion of the Revenue Commissioners, designed, constructed, and intended for wear by infants.
|
Sixpence per shoe.
|
|
