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THIRD SCHEDULE.
The Duty on Personal Clothing and Wearing Apparel.
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Part I.
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This Part of this Schedule does not apply to any article Chargeable under Part II of this Schedule.
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Ref. No.
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Description of articles liable to duty
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Rates of duty
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1
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Shirts
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40%
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2
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Collars and cuffs
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40%
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3
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Corsets, brassieres, and similar garments
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40%
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4
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Gloves
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40%
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5
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Handkerchiefs
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60%
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6
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Undergarments made wholly or mainly of silk or artificial silk and not specifically mentioned at any other reference number in this Part of this Schedule.
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60%
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7
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Umbrellas
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40%
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8
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Articles which, in the opinion of the Revenue Commissioners, are guards or protectors and are designed, constructed, and intended for use in games or sport.
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10%
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9
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Hats and caps which are made wholly or mainly of leather or leather substitute or are proofed.
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60%
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10
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Hats and caps which are, in the opinion of the Revenue Commissioners, either suitable for wear by men or suitable for wear by boys and (in either case) are either top hats or hats or caps made wholly or mainly of woven tissue of wool or worsted.
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60%
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11
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Hats and caps not chargeable under either of the two next preceding reference numbers.
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25%
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12
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Shawls
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30%
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13
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Articles of personal clothing or wearing apparel which are wholly or mainly knitted or made of knitted fabric and are not chargeable under any of the foregoing reference numbers in this Part of this Schedule.
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40%
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14
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Articles of personal clothing or wearing apparel not chargeable under any other reference number in this Part of this Schedule.
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60%
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15
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Articles which are, in the opinion of the Revenue Commissioners, accessories of personal clothing or wearing apparel.
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60%
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Part II.
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Ref. No.
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Description of articles liable to duty
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Rate of duty
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16
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All garments (whether complete or incomplete) which, in the opinion of the Revenue Commissioners, have, before importation, been substantially worn or otherwise used outside Saorstát Eireann by a person other than the importer and the members of his family or household.
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25%
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Part III.
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This Part of this Schedule does not apply to any article chargeable under Part II of this Schedule.
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Ref. No.
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Description of Articles liable to Duty
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Rates of Minimum Duty
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17
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Proofed overcoats and other proofed coats
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5/-per article.
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18
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Overcoats and suits which, in the opinion of the Revenue Commissioners, are made wholly or mainly of woven tissue and are not proofed, and are either suitable for wear by men or suitable for wear by boys.
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10/- per overcoat or per suit, as the case may be.
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19
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Coats, jackets, and trousers which, in the opinion of the Revenue Commissioners, are made wholly or mainly of woven tissue and are not proofed and are either suitable for wear by men or suitable for wear by boys.
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4/- per article.
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20
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Waistcoats which, in the opinion of the Revenue Commissioners, are made wholly or mainly of woven tissue and are not proofed and are either suitable for wear by men or suitable for wear by boys.
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2/- per article.
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21
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Hose, half-hose, and component parts of hose or half-hose.
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3d. per article.
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22
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Undergarments (excluding shirts and shirt collars) which, in the opinion of the Revenue Commissioners, are wholly or mainly knitted or made of knitted fabric.
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10d. per article.
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23
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Cardigans, pullovers, jerseys, blouses, and similar articles wholly or mainly knitted or made of knitted fabric.
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1/3 per article.
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24
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Cardigans pullovers, jerseys, blouses, and similar articles to which the next preceding reference number does not apply.
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3/- per article.
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25
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Shirts.
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1/3 per article.
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26
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Shirt collars
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3d. per article.
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27
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Articles which, in the opinion of the Revenue Commissioners, are dungarees, overalls, aprons, pinafores, or similar garments and are not proofed.
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⅙ per article.
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28
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Gloves and gauntlets made wholly or mainly of leather or of skin or of leather and skin and not backed with fur, and also component parts (made of leather or of skin or of leather and skin) of any such gloves, excluding any such gloves and gauntlets which, in the opinion of the Revenue Commissioners, are suitable and intended for wear by boys or for wear by girls or for wear by infants, and also excluding component parts of the said gloves and gauntlets so excluded.
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8d. per article.
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29
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Suits, coats, and dresses which, in the opinion of the Revenue Commissioners, are made wholly or partly of woven tissue and are either suitable for wear by women or suitable for wear by girls.
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15/- per suit, coat, or dress, as the case may be.
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30
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Skirts which do not form part of a suit or costume at importation and are, in the opinion of the Revenue Commissioners, made wholly or partly of woven tissue.
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7/6 per article.
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31
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Handkerchiefs
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1d. per article.
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Part IV.
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This Part of this Schedule applies only to articles which are chargeable under Part II of this Schedule and are not shown to the satisfaction of the Revenue Commissioners to be imported otherwise than for sale.
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Ref. No.
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Description of Articles liable to Duty
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Rates of Minimum Duty
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32
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Overcoats, suits, and costumes.
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3/- per overcoat, suit, or costume, as the case may be.
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33
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Coats, jackets, frocks, dresses, wraps, skirts, and trousers not imported with and as part of a suit or costume.
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⅙ per article.
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34
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All articles of personal clothing or wearing apparel not chargeable under either of the foregoing reference numbers in this Part of this Schedule.
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6d. per article.
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