S.I. No. 163/1962 - Imposition of Duties (No. 128) (Customs Duties and Form of Customs Tariff) Order, 1962.

S.I. No. 163 of 1962.

IMPOSITION OF DUTIES (No. 128) (CUSTOMS DUTIES AND FORM OF CUSTOMS TARIFF) ORDER, 1962.

The Government, in exercise of the powers conferred on them by section 1 of the Imposition of Duties Act, 1957 (No. 7 of 1957), and section 22 of the Finance Act, 1962 (No. 15 of 1962), hereby order as follows :

1. This Order may be cited as the Imposition of Duties (No. 128) (Customs Duties and Form of Customs Tariff) Order, 1962.

2. This Order shall come into operation on the 1st day of January, 1963.

3.—(1) In this Order—

" the Agreement Act of 1938 " means the Finance (Agreement with United Kingdom) Act, 1938 (No. 12 of 1938);

" the Schedule " means the Schedule to this Order;

" United Kingdom " has the meaning assigned to it by section 1 of the Agreement Act of 1938.

(2) References in this Order (other than in paragraph 4) to goods mentioned in the first column of the Schedule shall be construed as references to goods mentioned as chargeable with duty in the said first column and goods classified pursuant to this Order under any tariff heading shall be deemed to be mentioned in the said first column at that tariff heading.

(3) References in this Order to tariff heading numbers and tariff headings include references to tariff subheading numbers and tariff subheadings, respectively.

(4) References in this Order to an Act or Order shall be construed as references to that Act or Order as amended by any subsequent Act or Order.

4.—(1) The form of customs tariff set out in the first column of the Schedule is hereby prescribed for use in classifying goods for customs purposes and goods may be classified in accordance therewith for any customs purpose except where some other method of classification is required by or under any enactment.

(2) The form so set out shall be interpreted and applied in accordance with the interpretative rules preceding it in the Schedule.

(3) Where goods are being classified in accordance with the form so set out and the classification depends on the rate of duty chargeable on the goods, then, account shall be taken of all customs duties for the time being chargeable, and the classification shall be made by a comparison of the full rates chargeable on the goods and, where the rates are not directly comparable, the goods shall be classified in the tariff heading that, in each particular case, produces the greatest amount of duty.

5. (a) Where a rate (in this Order referred to as the full rate) is stated in the third column of the Schedule opposite the mention of any goods in the first column of the Schedule, there shall be charged, levied and paid on the importation of any goods of the kind so mentioned a duty of customs at the rate so stated.

(b) Subject to subparagraph (c) of this paragraph, where, opposite the mention of any goods in the first column of the Schedule, a rate is stated in the fourth column of the Schedule that is less than the full rate in relation to those goods (in this Order referred to as the preferential rate) the provisions of section 8 of the Finance Act, 1919, shall apply to the duty imposed by subparagraph (a) of this paragraph with the substitution of " the area of application of the Acts of the Oireachtas " for " Great Britain and Ireland " and as though those goods were mentioned separately in the first column of the Second Schedule to that Act and the preferential rate in relation to those goods were mentioned in the second column of the said Second Schedule opposite the mention of those goods in the first column of the said Second Schedule.

(c) Where, opposite the mention of any goods in the first column of the Schedule, a rate, including a rate stated to be nil, is stated in the fifth column of the Schedule that is less than the rate stated in the fourth column of the Schedule in relation to those goods (in this Order referred to as the special preferential rate), the provisions of section 6 of the Agreement Act of 1938 shall apply to the duty imposed by subparagraph (a) of this paragraph as if those goods were mentioned in the second column of the First Schedule to that Act and this Order were mentioned in the third column of the said First Schedule opposite the mention of the said goods in the second column of the said First Schedule and the special preferential rate were mentioned in the fourth column of the said First Schedule opposite the mention of the said goods in the second column of the said First Schedule and, in so far as the said duty is chargeable on the goods mentioned in the first column of the Schedule at tariff heading number 08.11(A)(2), 20.06(A)(1) or 20.06(B)(1)(a), as if the reference to the Dominion of Canada in the said section 6 included a reference to Australia and the Republic of South Africa.

(d) The provisions of section 16 of the Agreement Act of 1938 and the regulations made under that section shall apply and have effect for the purposes of section 6 of the Agreement Act of 1938 as applied by subparagraph (c) of this paragraph.

(e) Where a percentage is stated in the third, fourth or fifth column of the Schedule opposite the mention of any goods in the first column of the Schedule, then, as respects those goods, the statement shall be construed as meaning a rate of duty equal to that percentage of the value of the goods.

(f) Whenever " Free " is mentioned in the third, fourth and fifth columns of the Schedule opposite the mention of any goods in the first column of the Schedule, those goods shall not be chargeable with any duty of customs imposed by this paragraph but the mention first referred to shall not affect the liability (if any) of those goods to be charged with any other duty of customs.

(g) The provisions (if any) set forth in the Schedule in relation to the duty mentioned at any tariff heading shall apply and have effect in relation to that duty, and, where the following provision, namely, " Where alternative rates are shown, the rate applicable is whichever is the greater" is set forth in the Schedule in relation to the duty imposed by this paragraph on any goods, then the duty shall be charged on those goods at whichever of the rates stated in the column of the Schedule by reference to which the duty is chargeable opposite the mention of those goods in the first column of the Schedule produces, in each particular case, the greater amount of duty.

6. Whenever "(a)" is mentioned in the second column of the Schedule at any tariff heading, the following provision shall apply in relation to the duty chargeable on the goods mentioned in the first column of the Schedule at that tariff heading, that is to say, whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise, subject to compliance with such conditions as they may think fit to impose, the importation of, or, in the case of goods already imported, the delivery of, without payment of the said duty or on payment thereof at less than the rate ordinarily chargeable, any goods chargeable with the said duty either, as the Revenue Commissioners shall think proper, without limit as to time or quantity or either of them or within a specified time or in a specified quantity, but so that no such licence shall be exempt from the provisions of section 15 of the Agreement Act of 1938.

7. Whenever "(b)" is mentioned in the second column of the Schedule at any tariff heading, the following provision shall apply in relation to the duty chargeable on the goods mentioned in the first column of the Schedule at that tariff heading, that is to say, whenever the Minister for Finance, after consultation with the Minister for Agriculture, so thinks proper, the Revenue Commissioners may by licence authorise, subject to compliance with such conditions as they may think fit to impose, the importation of, or, in the case of goods already imported, the delivery of, without payment of the said duty or on payment thereof at less than the rate ordinarily chargeable, any goods chargeable with the said duty either, as the Revenue Commissioners shall think proper, without limit as to time or quantity or either of them or within a specified time or in a specified quantity, but so that no such licence shall be exempt from the provisions of section 15 of the Agreement Act of 1938.

8. Whenever "(c)" is mentioned in the second column of the Schedule at any tariff heading, the following provision shall apply in relation to the duty chargeable on the goods mentioned in the first column of the Schedule at that tariff heading, that is to say, whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise, subject to compliance with such conditions as they may think fit to impose, the importation of, or, in the case of goods already imported, the delivery of, without payment of the said duty, any goods chargeable with the said duty which are intended for use in a process of manufacture or for the equipment of an industrial undertaking, either, as the Revenue Commissioners shall think proper, without limit as to time or quantity or either of them or within a specified time or in a specified quantity, but so that no such licence shall be exempt from the provisions of section 15 of the Agreement Act of 1938.

9. Whenever "(d)" is mentioned in the second column of the Schedule at any tariff heading, the following provision shall apply in relation to the duty imposed by this Order on the goods mentioned in the first column of the Schedule at that tariff heading, that is to say, whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise, subject to compliance with such conditions as they may think fit to impose, the importation of, or, in the case of goods already imported, the delivery of, without payment of the said duty or on payment thereof at the rate of twelve and one-half per cent. of the value of the goods, any goods chargeable with the said duty either, as the Revenue Commissioners shall think proper, without limit as to time or quantity or either of them or within a specified time or in a specified quantity, but so that no such licence shall be exempt from the provisions of section 15 of the Agreement Act of 1938.

10.—(1) Whenever "(e)" is mentioned in the second column of the Schedule at any tariff heading, the following provision shall apply in relation to the duty imposed by this Order on the goods mentioned in the first column of the Schedule at that tariff heading, that is to say, whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise, subject to compliance with such conditions as they may think fit to impose, the importation of, or, in the case of goods already imported, the delivery of, the goods upon payment of the said duty at the rate stated in the third column of the Table to this paragraph opposite the mention of the goods in the second column of the Table.

(2) Where a percentage is stated in the third column of the Table to this paragraph at a particular reference number, then, as respects any goods mentioned in the second column of the Table at that reference number, the statement shall be construed as meaning a rate of duty equal to that percentage of the value of those goods.

TABLE

Reference Number	Goods to which paragraph applies	Rate of Duty
1.	The goods mentioned in the first column of the Schedule at tariff heading number 40.11 (A).	37½%
2.	Completely assembled motor cars which are of a value of not less than £750, are suitable only for the carriage of persons or of persons and their personal luggage, are of a type which is ordinarily kept for the personal use of the owner and members of his family or household and are shown to the satisfaction of the Revenue Commissioners to have been manufactured in the United Kingdom or Canada.	22 2/9%
3.	The goods mentioned in the first column of the Schedule at tariff heading number 87.02 (A) (2) (a).	37½%
4.	The goods mentioned in the first column of the Schedule at tariff heading number 87.02 (A) (2) (b) (ii) other than the articles mentioned in this column at reference number 2.	37½%
5.	The goods mentioned in the first column of the Schedule at tariff heading number 87.02 (B) (2) (a) (i).	50%
6.	The goods mentioned in the first column of the Schedule at tariff heading number 87.02 (D) (2) (b).	37½%
7.	The goods mentioned in the first column of the Schedule at tariff heading number 87.04 (B) (2) (a).	37½%
8.	The goods mentioned in the first column of the Schedule at tariff heading number 87.05 (B) (2) (a) (i).	37½%

Reference Number	Goods to which paragraph applies	Rate of Duty
9.	The goods mentioned in the first column of the Schedule at tariff heading number 87.06 (E) (1) (a).	37½%
10.	The goods mentioned in the first column of the Schedule at tariff heading number 87.06 (E) (1) (b) (i).	50%
11.	The goods mentioned in the first column of the Schedule at tariff heading number 87.06 (E) (2).	50%
12.	The goods mentioned in the first column of the Schedule at tariff heading number 87.06 (E) (3).	37½%

11. Notwithstanding anything contained in paragraphs 6 to 10 of this Order, where a rate of duty is expressed in the third, fourth or fifth column of the Schedule at tariff heading number 08.04, 08.05, 08.12, 09.01, 11.04, 21.01, 21.02, 22.02, 33.04, 48.01, 48.03, 48.04, 48.05, 48.07, 48.11 or 48.15 as a rate plus another rate, the said paragraphs shall not apply or have effect in relation to the duty in so far as it is chargeable at that other rate.

12. Where any imported manufactured or prepared goods contain, as a part or ingredient thereof, an article chargeable with a duty imposed by this Order, neither the Customs Tariff Act, 1876, nor section 7 of the Finance Act, 1901, shall apply in respect of the quantity of such article contained in those goods so as to render those goods or any proportion thereof chargeable with the duty.

13. Section 24 of the Finance Act, 1933 (No. 15 of 1933), shall not apply or have effect in relation to the duty of customs chargeable on any of the articles mentioned in the Schedule at tariff heading number 04.01 (A), 04.01 (B), 04.02 (B) (1), 04.05, 07.01, 07.02, 07.03, 07.04 (B), 07.06, 11.05, 11.06 (B), 19.02 (B), 20.01 (A) (2), 20.02 (B) (2), 35.02 (A), 49.01 (B), 49.01 (C) (1), 49.02, 49.03 (A) or 49.11 (B) (5) (a).

14.—(1) In this paragraph " package " means any bottle, box, carton, envelope, wrapper (whether or not such wrapper fully encloses the contents or portion of the contents remains exposed) or other container of any kind whatsoever, and references to the weight of a package shall be construed as referring to the total weight of the package and anything contained therein.

(2) This paragraph applies to the following goods, that is to say—

(a) foods and drinks of every description, excluding—

(i) fresh fruit,

(ii) any of the following articles imported in sealed bottles, jars, tins or cans, that is to say, soup in liquid form, fruit, fish, fish paste or meat,

(iii) natural spa waters,

(iv) foods and non-alcoholic drinks (other than malt extract and preparations of malt extract and fish liver oil) intended primarily for consumption by infants or invalids,

(b) toilet preparations, perfumery and cosmetics of a kind mentioned in the first column of the Schedule at tariff heading number 33.06 and goods of a kind mentioned in the first column of the Schedule at tariff heading number 33.05 put up as toilet preparations or perfumery, but excluding Fuller's earth, petroleum jelly, hair dyes, perfumed spirits, shaving creams and shampoos,

(d) seeds or bulbs of fruits, vegetables or flowers,

(e) goods mentioned in the first column of the Schedule at tariff heading numbers 30.03 (E), 38.11 and 38.19 (E),

(f) glue and size,

(g) polishing preparations, other than preparations for use on articles or materials in the course of manufacture,

(h) dressings, bandages, adhesive plasters and the like, of textile material, for medical or surgical purposes,

(i) starches suitable for use in the laundering of textile materials,

(j) gasket cement, and

(k) adhesive pastes and powders for the preparation of adhesive pastes.

(3) In addition to any other duty which may be chargeable, there shall be charged, levied and paid on every package imported into the State which contains any goods to which this paragraph applies—

(a) if the goods are prescribed in the official import lists to be entered on importation by weight and the weight of the package is under seven pounds, a duty of customs at the following rates, that is to say—

(i) in case the weight of the package does not exceed two pounds, twopence, and

(ii) in any other case, one penny on every pound or fraction of a pound of the weight of the package,

(b) if the goods are prescribed in the official import lists to be entered on importation by measure and the contents of the package are under six pints, a duty of customs at the following rates, that is to say—

(i) in case the contents of the package do not exceed two pints, twopence, and

(ii) in any other case, one penny on every pint or fraction of a pint of the content of the package.

(4) Where, on importation, a package is shown, to the satisfaction of the Revenue Commissioners, to contain only goods produced or manufactured in the United Kingdom or Canada, the duty imposed by subparagraph (3) of this paragraph shall be charged, levied and paid on the said package at whichever of the following rates is applicable in lieu of the rate mentioned in the said subparagraph (3), that is to say—

(a) if the goods are prescribed in the official import lists to be entered on importation by weight, the rate of one penny on every pound or fraction of a pound of the weight of the said package, and

(b) if the goods are prescribed in the official import lists to be entered on importation by measure, the rate of one penny on every pint or fraction of a pint of the content of the said package.

(5) Where a package which, but for this subparagraph, would be chargeable with the duty imposed by subparagraph (3) of this paragraph, contains any packages chargeable with the said duty, then, if the said duty is charged, levied and paid on all the last-mentioned packages, the said duty shall not be charged or levied on the first-mentioned package.

(6) The duty imposed by this paragraph shall not be charged or levied on any package in respect of which it is shown to the satisfaction of the Revenue Commissioners that the package—

(a) contains only a bona fide trade sample of any commodity and is consigned in the ordinary course of trade to a trader in such commodity and is not for sale,

(b) contains only goods for the personal use of the importer and is brought in by such importer or his servant or a member of his family,

(c) contains only goods produced or manufactured in the United Kingdom or Canada, is imported through the post and either contains no internal packages or contains not more than six internal packages, or

(d) contains only goods which are imported as a gift to a person in the State.

(7) For the purposes of this paragraph—

(a) a portion of cheese wrapped only in tinfoil and not exceeding two ounces in weight shall not be a package, and

(b) a gelatine capsule containing a substance to which this paragraph applies shall not be a package, and such capsule and its contents together shall be deemed to be a substance to which this paragraph applies.

(8) Goods shall not be deemed, for the purposes of this paragraph, to have been manufactured in a particular country unless such proportion of their value as is prescribed by regulations made under section 16 of the Agreement Act of 1938, for the purposes of that Act, is the result of labour within that particular country.

(9) The provision specified in paragraph 6 of this Order shall apply in relation to the duty imposed by this paragraph.

15.—(1) There shall be charged, levied and paid on the importation of—

(a) goods (including fixtures and fittings but excluding hollowware and fixtures and fittings for interior lighting) which are made of electro-plated non-ferrous metal and are of a kind suitable for domestic or household use and goods of a similar type for use in hotels, restaurants and institutions, and

(b) parts and accessories, which are made of electro-plated non-ferrous metal, of such goods,

which are not otherwise liable to duty, a duty of customs at the rate of thirty-seven and one-half per cent. of the value of the goods.

(2) The following statutory provisions shall apply and have effect in the manner hereinafter mentioned, that is to say :

(a) The provisions of section 6 of the Agreement Act of 1938 shall apply and have effect in relation to the duty imposed by this paragraph as if the goods chargeable with that duty were mentioned in the second column of the First Schedule to the said Act and this paragraph were mentioned in the third column of the said Schedule opposite the mention of the said goods in the said second column, and the rate of an amount equal to twenty-five per cent. of the value of the goods were specified in the fourth column of the said Schedule opposite the mention of the said goods in the said second column;

(b) the provisions of section 16 of the said Act and the regulations made under that section shall apply and have effect for the purpose of the said section 6 as applied by this paragraph.

(3) The provision specified in paragraph 8 of this Order shall apply in relation to the duty imposed by this paragraph.

16.—(1) There shall be charged, levied and paid on the importation of every glass bottle or glass jar of the capacity of five fluid ounces or more and containing at the time of importation any dutiable commodity a duty of customs at the rate of sixpence for every dozen or part of a dozen such bottles or jars.

(2) The provision specified in paragraph 6 of this Order shall apply in relation to the duty imposed by this paragraph.

17. The duties of customs imposed by section 3 of and mentioned in Part I of the First Schedule to the Finance Act, 1920, shall be charged, levied and paid on goods of the kind mentioned in the first column of the Schedule at tariff heading number 22.07 (C) (2).

18. Whenever an article of apparel (including headgear, gaiters, leggings and the like, but excluding footwear and guards and protectors for use in games or sport) or a clothing accessory mentioned in the first column of the Schedule at any tariff heading (other than tariff heading number 63.01 (A)) has, before importation, been substantially worn or otherwise used outside the State by a person other than the importer and the members of his family or household, duty shall be charged, levied and paid thereon at the rate of an amount equal to twenty-five per cent. of the value of the article in lieu of the rate specified in the third, fourth or fifth column, as the case may be, of the Schedule at that tariff heading.

19. Goods which are mentioned in the first column of the Schedule at tariff heading number 04.02 (A), 17.01 (A), 17.02 (C), 17.02 (D) (2), 17.03 (A), 17.04, 17.05, 18.03, 18.05, 18.06 (B), 19.02 (C) (1), 19.02 (C) (2) (a), 19.05 (A) (1) (a), 19.05 (B) (1), 19.08 (A), 19.08 (B) (1), 20.01 (B) (1), 20.03, 20.04, 20.05 (A), 20.06 (A) (2), 20.07 (B) (1), 21.04 (B) (1), 21.07 (B), 21.07 (E), 21.07 (G) (1), 30.03 (D) or 30.03 (G) (2) (a) and which contain no dutiable ingredient and are shown to the satisfaction of the Revenue Commissioners to be intended for use exclusively because of or as a preventive of or remedy for disease shall, subject to compliance with such conditions as the Revenue Commissioners may think fit to impose, be admitted without payment of duty.

20. The duties imposed by this Order shall not be charged or levied on—

(a) articles of apparel (including headgear, gaiters, leggings and the like but excluding footwear), or

(b) clothing accessories,

which are designed, constructed and intended for use by persons in the course of their employment as a protection against injury or disease.

21.—(1) Whenever the Revenue Commissioners are satisfied as respects any motor vehicle which, immediately before the 1st day of January, 1963, could have been imported temporarily without payment of motor vehicle duty, that that vehicle is being imported temporarily, the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, exempt that vehicle from any duty imposed by this Order for a limited period.

(2) In subparagraph (1) of this paragraph " motor vehicle " means a mechanically propelled vehicle (including a bicycle and a tricycle) which derives its motive power from an internal combustion engine or from an electric motor and includes any vehicle which is designed, constructed and suitable for traction on a road by a mechanically propelled vehicle.

22.—(1) Whenever, in the case of a number of goods (not including a body shell painted, upholstered or fitted with glass) which are imported at the same time or, subject to compliance with such conditions as the Revenue Commissioners may think fit to impose, within such time as the Revenue Commissioners may allow, and which, although not shown to the satisfaction of the Revenue Commissioners to consist collectively of a complete or substantially complete aggregate of parts for a motor vehicle, a motor vehicle body or a motor vehicle chassis, are shown to the satisfaction of the Revenue Commissioners to be imported solely for the purpose of being used with parts manufactured in the State for the assembly in the State of a motor vehicle, a motor vehicle body or a motor vehicle chassis, the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, permit the duties chargeable thereon by virtue of this Order to be paid thereon at the rate (which shall be known and is referred to in this Order as the compounded rate) of—

(a) in case the goods are shown to consist of an incomplete aggregate of parts for an ambulance chassis or an omnibus chassis, an amount equal to twelve and one-half per cent. of the value of the goods, and

(b) in any other case, an amount equal to twenty per cent. of the value of the goods,

in lieu of the rates specified in the third, fourth and fifth columns of the Schedule opposite the mention of the goods in the first column of the Schedule.

(2) Where any duties imposed by this Order are charged, levied and paid on a number of goods at the compounded rate, the duties shall be in lieu and satisfaction of all duties of customs for the time being chargeable by any means on those goods either collectively with other goods or individually, other than the duties imposed by this Order on the goods mentioned in the first column of the Schedule at tariff heading numbers 40.11 (A), 50.09 (B), 50.10 (B), 51.04 (B), 53.11 (B), 53.12 (A), 53.13 (A), 54.05 (B), 55.09 (B), 56.07 (B), 57.09, 57.10, 57.11, 59.02 (C), 59.03 (A), 59.08 (B) (1), 59.09 (A), 59.11 (A), 59.12 (B), 62.02 (D) (2) (a), 62.05 (M), 70.08 (A), 73.35 (A), 73.35 (B), 84.10 (A), 84.10 (C) (1), 84.22 (A) (2), 84.63 (B) (1), 85.08 (A), 87.06 (A), 87.06 (C), 87.14 (D) (1) and 87.14 (D) (2).

(3) Where a number of goods on which duties imposed by this Order are chargeable at the compounded rate includes any goods mentioned at any tariff heading number referred to in subparagraph (2) of this paragraph, the last-mentioned goods shall be chargeable with the duty mentioned at that tariff heading number at the appropriate rate mentioned in the third, fourth or fifth column (as the case may be) of the Schedule at that tariff heading number and their value shall not be reckoned in the computation of the total value of the goods on which duties imposed by this Order are chargeable at the compounded rate.

(4) In this paragraph—

" motor vehicle " means a mechanically propelled vehicle (including a bicycle and tricycle) which derives its motive power from an internal combustion engine or from an electric motor but does not include a vehicle which is designed, constructed and suitable for traction on a road by a mechanically propelled vehicle;

" motor vehicle body " and " motor vehicle chassis " do not include the body or the chassis, as the case may be, of a vehicle which is designed, constructed and suitable for traction on a road by a mechanically propelled vehicle.

23.—(1) Subject to subparagraph (2) of this paragraph, the duties of customs imposed before the date of the making of this Order under the Emergency Imposition of Duties Act, 1932 (No. 16 of 1932), and the Imposition of Duties Act, 1957 (No. 7 of 1957), and the duties of customs imposed before the date of the making of this Order by or under every other enactment are hereby terminated.

(2) Subparagraph (1) of this paragraph shall not apply in relation to—

(a) the duties of customs imposed by section 3 of and mentioned in Part I of the First Schedule to the Finance Act, 1920,

(b) the duties of customs imposed by section 9 of and mentioned in Part I of the Second Schedule to the Finance Act, 1926 (No. 35 of 1926),

(d) the duty of customs imposed by section 1 of the Finance (Customs Duties) (No. 4) Act, 1931 (No. 43 of 1931),

(e) the duties of customs imposed by section 20 of the Finance Act, 1932 (No. 20 of 1932),

(f) the duty of customs imposed by section 21 of the Finance Act, 1935 (No. 28 of 1935),

(g) the duties of customs imposed by section 5 of the Finance Act, 1948 (No. 12 of 1948), or

(h) the duties of customs imposed by section 3 of the Finance Act, 1962 (No. 15 of 1962).

24. The form of customs tariff prescribed by this Order and the duties imposed by this Order are hereby placed under the care and management of the Revenue Commissioners.

SCHEDULE

LIST OF SECTION AND CHAPTER TITLES

SECTION I

Live Animals; Animal Products

Chapter		Page
1	Live animals	6
2	Meat and edible meat offals	7
3	Fish, crustaceans and molluscs	9
4	Dairy produce ; birds' eggs ; natural honey	10
5	Products of animal origin, not elsewhere specified or included	11

SECTION II

Vegetable Products

6	Live trees and other plants ; bulbs, roots and the like ; cut flowers and ornamental foliage	13
7	Edible vegetables and certain roots and tubers	15
8	Edible fruit and nuts ; peel of melons or citrus fruit	17
9	Coffee, tea, mate and spices	20
10	Cereals	22
11	Products of the milling industry ; malt and starches ; gluten ; inulin	23
12	Oil seeds and oleaginous fruit ; miscellaneous grains, seeds and fruit ; industrial and medical plants ; straw and fodder	24
13	Raw vegetable materials of a kind suitable for use in dyeing or in tanning ; lacs ; gums, resins and other vegetable saps and extracts	25
14	Vegetable plaiting and carving materials ; vegetable products not elsewhere specified or included	26

SECTION III

Animal and Vegetable Fats and Oils and their Cleavage Products; Prepared Edible Fats; Animal and Vegetable Waxes

Animal and vegetable fats and oils and their cleavage products; prepared edible fats; animal and vegetable waxes

SECTION IV

Prepared Foodstuffs; Beverages, Spirits and Vinegar; Tobacco

16	Preparations of meat, of fish, of crustaceans or molluscs	29
17	Sugars and sugar confectionery	31
18	Cocoa and cocoa preparations	32
19	Preparations of cereals, flour or starch; pastrycooks' products	33
20	Preparations of vegetables, fruit or other parts of plants	36
21	Miscellaneous edible preparations	39
22	Beverages, spirits and vinegar	42
23	Residues and waste from the food industries; prepared animal fodder	46
24	Tobacco	47

SECTION V

Mineral Products

25	Salt; sulphur; earths and stone; plastering materials, lime and cement	49
26	Metallic ores, slag and ash	53
27	Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes	54

SECTION VI

Products of the Chemical and Allied Industries

Chapter		Page
	Section Notes	57
28	Inorganic chemicals organic and inorganic compounds of precious metals, of rare earth metals, of radio-active elements and of isotopes	57
29	Organic chemicals	62
30	Pharmaceutical products	68
31	Fertilisers	72
32	Tanning and dyeing extracts; tannins and their derivatives; dyes, colours, paints and varnishes; putty, fillers and stoppings; inks	74
33	Essential oils and resinoids; perfumery, cosmetics and toilet preparations	76
34	Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing and scouring preparations, candles and similar articles, modelling pastes and dental waxes	78
35	Albuminoidal substances; glues	80
36	Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations	82
37	Photographic and cinematographic goods	84
38	Miscellaneous chemical products	86

SECTION VII

Artificial Resins and Plastic Materials, Cellulose Esters and Ethers, and Articles thereof; Rubber, Synthetic Rubber, Factice, and Articles thereof

39	Artificial resins and plastic materials, cellulose esters and ethers; articles thereof	89
40	Rubber, synthetic rubber, factice and articles thereof	95

SECTION VIII

Raw Hides and Skins, Leather, Furskins and Articles thereof; Saddlery and Harness; Travel Goods, Handbags and similar Containers; Articles of Gut (Other than Silk-Worm Gut)

41	Raw hides and skins (other than furskins) and leather	99
42	Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut)	101
43	Furskins and artificial fur; manufactures thereof	103

SECTION IX

Wood and Articles of Wood; Wood Charcoal; Cork and Articles of Cork; Manufactures of Straw, of Esparto and of Other Plaiting Materials; Basketware and Wickerwork

44	Wood and articles of wood; wood charcoal	105
45	Cork and articles of cork	110
46	Manufactures of straw, of esparto and of other plaiting materials; basketware and wickerwork	111

SECTION X

Paper-Making Material; Paper and Paperboard and Articles thereof

47	Paper-making material	112
48	Paper and paperboard; articles of paper pulp, of paper or of paperboard	113
49	Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans	124

SECTION XI

Textiles and Textile Articles

Chapter		Page
	Section Notes	128
50	Silk and waste silk	132
51	Man-made fibres (continuous)	136
52	Metallised textiles(continuous)	138
53	Wool and other animal hair	139
54	Flax and ramie	142
55	Cotton	144
56	Man-made fibres (discontinuous)	146
57	Other vegetable materials; paper yarn and woven fabrics of paper yarn	148
58	Carpets, mats, matting and tapestries; pile and chenille fabrics; narrow fabrics; trimmings; tulle and other net fabrics; lace; embroidery	150
59	Wadding and felt; twine, cordage, ropes and cables; special fabrics; impregnated and coated fabrics; textile articles of a kind suitable for industrial use	154
60	Knitted-and crocheted goods	161
61	Articles of apparel and clothing accessories of textile fabric, other than knitted or crocheted goods	165
62	Other made up textile articles	169
63	Old clothing and other textile articles	173

SECTION XII

Footwear, Headgear, Umbrellas, Sunshades, Whips, Riding-crops and Parts thereof; Prepared Feathers and Articles made therewith; Artificial Flowers; Articles of Human Hair; Fans

64	Footwear, gaiters and the like; parts of such articles	174
65	Headgear and parts thereof	176
66	Umbrellas, sunshades, walking-sticks, whips, riding-crops and parts thereof	179
67	Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair; fans	180

SECTION XIII

Articles of Stone, of Plaster, of Cement, of Asbestos, of Mica and of Similar Materials; Ceramic Products; Glass and Glassware

68	Articles of stone, plaster and of cement, of asbestos, of mica and of similar products	182
69	Ceramic products	187
70	Glass and glassware	192

SECTION XIV

Pearls, Precious and Semi-Precious Stones, Precious Metals, Rolled Precious Metals, and Articles thereof; Imitation Jewellery; Coin

71	Pearls, precious and semi-precious stones, precious metals, rolled precious metals, and articles thereof; imitation jewellery	182
72	Coin	201

SECTION XV

Base Metals and Articles of Base Metal

	Section Notes	202
73	Iron and steel and articles thereof	203
74	Copper and articles thereof	218
75	Nickel and articles thereof	222
76	Aluminium and articles thereof	226
77	Magnesium and beryllium and articles thereof	229
78	Lead and articles thereof	230
79	Zinc and articles thereof	231
80	Tin and articles thereof	232
81	Other base metals employed in metallurgy and articles thereof	233
82	Tools, implements, cutlery, spoons and forks, of base metal; parts thereof	234
83	Miscellaneous articles of base metal	239

SECTION XVI

Machinery and Mechanical Appliances; Electrical Equipment; Parts thereof

Chapter		Page
	Section Notes	243
84	Boilers, machinery and mechanical appliances; parts thereof	244
85	Electrical machinery and equipment; parts thereof	258

SECTION XVII

Vehicles, Aircraft, and Parts thereof; Vessels and certain associated Transport Equipment

	Section Notes	270
86	Railway and tramway locomotives, rolling-stock and parts thereof; railway and tramway track fixtures and fittings; traffic signalling equipment of all kinds (not electrically powered)	270
87	Vehicles, other than railway or tramway rolling-stock, and parts thereof	272
88	Aircraft and parts thereof; parachutes; catapults and similar aircraft launching gear; ground flying trainers
89	Ships, boats and floating structures	281

SECTION XVIII

Optical, Photographic, Cinematographic, Measuring, Checking, Precision, Medical and Surgical Instruments and Apparatus; Clocks and Watches; Musical Instruments; Sound Recorders and Reproducers; Television Image and Sound Recorders and Reproducers, Magnetic; Parts thereof

90	Optical, photographic, cinematographic, measuring, checking, precision, medical and surgical instruments and apparatus; parts thereof	282
91	Clocks and watches and parts thereof	289
92	Musical instruments; sound recorders and reproducers; television image and sound recorders, and reproducers, magnetic; parts and accessories of such articles	291

SECTION XIX

Arms and Ammunition; Parts thereof

Arms and ammunition; parts thereof

294

SECTION XX

Miscellaneous Manufactured Articles

94	Furniture and parts thereof; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings	296
95	Articles and manufactures of carving or moulding material	300
96	Brooms, brushes, feather dusters, powder-puffs and sieves	303
97	Toys, games and sports requisites; parts thereof	304
98	Miscellaneous manufactured articles	309

SECTION XXI

Works of Art, Collectors' Pieces, and Antiques

Works of art, collectors' pieces, and antiques

314

INTERPRETATIVE RULES

Interpretation of the Schedule shall be governed by the following principles :

1.—The titles of Sections, Chapters and sub-Chapters are provided for ease of reference only; for legal purposes, classification (as between headings) shall be determined according to the terms of the headings and any relative Section or Chapter Notes and, provided such headings or Notes do not otherwise require, according to Rules 2 to 5 below.

2.—Any reference in a heading to a material or substance shall be taken to include a reference to mixtures or combinations of that material or substance with other materials or substances. Any reference to goods of a given material or substance shall be taken to include a reference to goods consisting wholly or partly of such material or substance. The classification of goods consisting of more than one material or substance shall be according to the principles of Rule 3.

3.—When for any reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows :

(a) The heading which provides the most specific description shall be preferred to headings providing a more general description.

(b) Mixtures and composite goods which consist of different materials or are made up of different components and which cannot be classified by reference to (a) shall be classified as if they consisted of the material or component which gives the goods their essential character, insofar as this criterion is applicable.

(c) When goods cannot be classified by reference to (a) or (b), they shall be classified under the heading which involves the highest rate of duty.

4.—Where in a Note to a Section or Chapter it is provided that certain goods are not covered by that Section or Chapter a reference being made parenthetically to another Section or Chapter or to a particular heading, the Note shall unless the context requires otherwise, be taken to refer to all the goods falling within that other Section or Chapter or heading notwithstanding that only certain of those goods are referred to by description in the Note.

5.—Goods not falling within any heading of the Schedule shall be classified under the heading appropriate to the goods to which they are most akin.

6.—In determining the classification of goods as between subheadings of a heading of the Schedule the foregoing Rules numbered 1 to 5 shall have the same application as they have for headings.

7.—Where in any heading of the Schedule parts of articles are classified with those articles, mention of any of the articles in a subheading of that heading shall be deemed to include a mention of parts of such articles except in so far as the contrary intention appears from the wording of any subheading of the heading.

Section I
01.01-01.06	CUSTOMS DUTIES

SECTION I

LIVE ANIMALS; ANIMAL PRODUCTS

Chapter 1

LIVE ANIMALS

Notes

1.—This Chapter covers all live animals except fish, crustaceans, molluscs and microbial cultures.

2.—Any reference in this Chapter to a particular genus or species, except where the context otherwise requires, includes a reference to the young of that genus or species.

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
01.01 Live horses, asses, mules and hinnies	—	Free	Free	Free
01.02 Live animals of the bovine species	(b)	£3 per head	£3 per head	Nil
01.03 Live swine	(b)	5s. per head	5s. per head	Nil
01.04 Live sheep and goats:
(A) Sheep	(b)	11s. 3d. per head	7s. 6d. per head	Nil
(B) Goats	—	Free	Free	Free
01.05 Live poultry, that is to say, fowls, ducks, geese, turkeys and guinea fowls	(b)	£1 1s. per head	£1 1s. per head	Nil
01.06 Other live animals	—	Free	Free	Free

	Section I
CUSTOMS DUTIES	02.01-02.04

Chapter 2

MEAT AND EDIBLE MEAT OFFALS

Note

This Chapter does not cover :

(a) Products of the kinds described in headings Nos. 02.01, 02.02, 02.03, 02.04 and 02.06, unfit or unsuitable for human consumption;

(b) Guts, bladders or stomachs of animals (heading No. 05.05) and animal blood of heading No. 05.15; or

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
02.01 Meat and edible offals of the animals falling within heading No. 01.01, 01.02, 01.03 or 01.04, fresh, chilled or frozen:
(A) Meat and edible offals, being beef, veal, mutton or lamb imported in quantities exceeding 10 lbs. at any one time	—	6d. per lb.	4d. per lb.	4d. per lb.
(B) Meat and edible offals of pigs:
(1) Heads and feet	(b)	£2 2s. per cwt.	£1 8s. per cwt.	£1 8s. per cwt.
(2) Other	(b)	£4 4s. per cwt.	£2 16s. per cwt.	£2 16s. per cwt.
(C) Other	—	Free	Free	Free
02.02 Dead poultry (that is to say, fowls, ducks, geese, turkeys and guinea fowls) and edible offals thereof (except liver), fresh, chilled or frozen:
(A) Poultry imported in quantities not exceeding two birds at any one time	—	Free	Free	Free
(B) Other	—	1s. per lb.	1s. per lb.	Nil
02.03 Poultry liver, fresh, chilled, frozen, salted or in brine	—	1s. per lb.	1s. per lb.	Nil
02.04 Other meat and edible meat offals, fresh, chilled or frozen:
(A) Meat and edible offals of wild birds (excluding wild birds imported in quantities not exceeding two birds at any one time)	—	1s. per lb.	1s. per lb.	1s. per lb.
(B) Meat and edible offals of rabbits and hares (excluding rabbits and hares imported in quantities not exceeding two animals at any one time)	—	6d. per lb.	6d. per lb.	Nil
(C) Other	—	Free	Free	Free

Section I
02.05-02.06	CUSTOMS DUTIES

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
02.05 Unrendered pig fat free of lean meat and unrendered poultry fat, fresh, chilled, frozen, salted, in brine, dried or smoked:
(A) Pig fat	(b)	£4 4s. per cwt.	£2 16s. per cwt.	£2 16s. per cwt.
(B) Poultry fat	—	Free	Free	Free
02.06 Meat and edible meat offals (except poultry liver), salted, in brine, dried or smoked:
(A) Meat and edible offals, being beef, veal, mutton or lamb imported in quantities exceeding 10 lbs. at any one time	—	6d. per lb.	4d. per lb.	4d. per lb.
(B) Meat and edible offals of pigs:
(1) Bacon and hams	(b)	£4 4s. per cwt.	£2 16s. per cwt.	Nil
(2) Heads and feet	(b)	£2 2s. per cwt.	£1 8s. per cwt.	£1 8s. per cwt.
(3) Other	(b)	£4 4s. per cwt.	£2 16s. per cwt.	£2 16s. per cwt.
(C) Meat and edible offals of poultry	—	1s. per lb.	1s. per lb.	Nil
(D) Meat and edible offals of wild birds	—	1s. per lb.	1s. per lb.	4d. per lb.
(E) Meat and edible offals of rabbits and hares	—	6d. per lb.	6d. per lb.	Nil
(F) Other	—	Free	Free	Free

	Section I
CUSTOMS DUTIES	03.01-03.03

Chapter 3

FISH, CRUSTACEANS AND MOLLUSCS

Note

This Chapter does not cover:

(a) Marine mammals (heading No. 01.06) or meat thereof (heading No. 02.04 or 02.06);

(b) Fish (including livers and roes thereof), crustaceans and molluscs, dead, unfit or unsuitable for human consumption either by reason of their species or their condition (Chapter 5); or

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
03.01 Fish, fresh (live or dead), chilled or frozen:
(A) Filleted fish and pieces thereof, including pieces known as fish fingers and fish sticks	—	3d. per lb.	3d. per lb.	1d. per lb.
(B) Other	—	Free	Free	Free
03.02 Fish, salted, in brine, dried or smoked:
(A) Filleted fish and pieces thereof	—	3d. per lb.	3d. per lb.	1d. per lb.
(B) Not filleted:
(1) Kippered and smoked	—	2s. 4d. per stone	2s. 4d. per stone	1s. per stone
(2) Other	—	Free	Free	Free
03.03 Crustaceans and molluscs, whether in shell or not, fresh (live or dead), chilled, frozen, salted, in brine or dried; crustaceans, in shell, simply boiled in water	—	Free	Free	Free

Section I
04.01-04.06	CUSTOMS DUTIES

Chapter 4

DAIRY PRODUCE; BIRDS' EGGS; NATURAL HONEY

Notes

1.—The expression "milk" means full cream or skimmed milk, buttermilk, whey, kephir, yoghourt and similar fermented milk.

2.—Milk and cream put up in hermetically sealed cans are regarded as preserved within the meaning of heading No. 04.02. However, milk and cream are not regarded as so preserved merely by reason of being pasteurised, sterilised or peptonised, if they are not put up in hermetically sealed cans.

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
04.01 Milk and cream, fresh, not concentrated or sweetened:
(A) Whole milk	(b)	3d. per gallon	2d. per gallon	Nil
(B) Cream	(b)	4s. 6d. per gallon	3s. per gallon	3s. per gallon
(C) Other	—	Free	Free	Free
04.02 Milk and cream, preserved, concentrated or sweetened:
(A) Dried or powdered	(b)	3d. per lb.	3d. per lb.	3d. per lb.
(B) Other:
(1) Condensed full cream milk; condensed sweetened skim milk; cream	(b)	£3 per cwt.	£2 per cwt.	£2 per cwt.
(2) Other	—	Free	Free	Free
04.03 Butter	—	Free	Free	Free
04.04 Cheese and curd	—	Free	Free	Free
Bird's eggs and egg yolks, fresh, dried or otherwise preserved, sweetened or not:
(A) Eggs in shell	(b)	12s. per 120	8s. per 120	Nil
(B) Other:
(1) Dried eggs; egg yolk paste	(b)	4s. 6d. per lb.	4s. 6d. per lb.	4s. 6d. per lb.
(2) Other	(b)	£3 per cwt.	£2 5s. per cwt.	£2 5s. per cwt.
04.06 Natural honey	(b)	1s. per lb.	1s. per lb.	1s. per lb.

CUSTOMS DUTIES	Section I
	05.01-05.07

Chapter 5

PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED

Notes

1.—This Chapter does not cover:

(a) Edible products (other than guts, bladders and stomachs of animals, whole and pieces thereof, and animal blood, liquid or dried);

(b) Hides or skins (including fur skins) other than goods falling within heading No. 05.05, 05.06 or 05.07 (Chapter 41 or 43);

(d) Prepared knots or tufts for broom or brush making (heading No. 96.03).

2.—For the purposes of heading No. 05.01 the sorting of hair by length (provided the root ends and tip ends respectively are not arranged together) shall be deemed not to constitute working.

3.—Throughout this Schedule elephant, mammoth, mastodon, walrus, narwhal and wild boar tusks, rhinoceros horns and the teeth of all animals are regarded as ivory.

4.—Throughout this Schedule the expression "horsehair" means hair of the manes and tails of equine or bovine animals.

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
05.01 Human hair, unworked, whether or not washed or scoured; waste of human hair	—	Free	Free	Free
05.02 Pigs', hogs' and boars' bristles or hair; badger hair and other brush making hair; waste of such bristles and hair	—	Free	Free	Free
05.03 Horsehair and horse hair waste, whether or not put up on a layer or between two layers of other material	—	Free	Free	Free
05.04 Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof:
(A) Gut capable of being used as sausage casings or in the manufacture of sausage casings	(b)	£5 per lb.	£5 per lb.	£5 per lb.
(B) Other	—	Free	Free	Free
05.05 Fish waste	—	Free	Free	Free
05.06 Sinews and tendons; parings and similar waste, of raw hides or skins	—	Free	Free	Free
05.07 Skins and other parts of birds, with their feathers or down, feathers and parts of feathers (whether or not with trimmed edges) and down, not further worked than cleaned, disinfected or treated for preservation; powder and waste of feathers or parts of feathers	—	Free	Free	Free

Section I
05.08-05.15	CUSTOMS DUTIES

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
05.08 Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or degelatinised; powder and waste of these products	—	Free	Free	Free
05.09 Horns, antlers, hooves, nails, claws and beaks of animals, unworked or simply prepared but not cut to shape, and waste and powder of these products; whalebone and the like, unworked or simply prepared but not cut to shape, and hair and waste of these products	—	Free	Free	Free
05.10 Ivory, unworked or simply prepared but not cut to shape; powder and waste of ivory	—	Free	Free	Free
05.11 Tortoise-shell (shells and scales), unworked or simply prepared but not cut to shape; claws and waste of tortoise-shell	—	Free	Free	Free
05.12 Coral and similar substances, unworked or simply prepared but not otherwise worked; shells, unworked or simply prepared but not cut to shape; powder and waste of shells	—	Free	Free	Free
05.13 Natural sponges	—	Free	Free	Free
05.14 Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; animal products, fresh, chilled or frozen, or otherwise provisionally preserved, of a kind used in the preparation of pharmaceutical products	—	Free	Free	Free
05.15 Animal products not elsewhere specified or included; dead animals of Chapter 1 or Chapter 3, unfit for human consumption	—	Free	Free	Free

	Section II
CUSTOMS DUTIES	06.01-06.02

SECTION II

VEGETABLE PRODUCTS

Chapter 6

LIVE TREES AND OTHER PLANTS; BULBS, ROOTS AND THE LIKE; CUT FLOWERS AND ORNAMENTAL FOLIAGE

Notes

1.—This Chapter covers only live trees and goods (including seedling vegetables) of a kind commonly supplied by nursery gardeners or florists for planting or for ornamental use; nevertheless it does not include potatoes, onions, shallots or garlic (Chapter 7).

2.—Any reference in heading No. 06.03 or 06.04 to goods of any kind shall be construed as including a reference to bouquets, floral baskets, wreaths and similar articles made wholly or partly of goods of that kind, account not being taken of accessories of other materials.

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
06.01 Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant, in growth or in flower:
(A) Rhubarb crowns	(b)	6d. per lb.	6d. per lb.	6d. per lb.
(B) Other:
(1) In growth	(b)	1s. 3d. per lb.	10d. per lb.	6d. per lb.
(2) Dormant	—	Free	Free	Free
06.02 Other live plants, including trees, bushes, roots, cuttings and slips:
(A) Trees, shrubs and bushes (including roots, cuttings and slips thereof):
(1) Rose bushes	—	6d. per bush	6d. per bush	3d. per bush
(2) Rose stocks	(b)	6d. per stock	6d. per stock	Nil
(3) Other trees, shrubs and bushes (including stocks) at any stage of growth	(b)	£1 per cwt.	£1 per cwt.	10s. per cwt.
(4) Cuttings and slips	(b)	6d. per lb.	6d. per lb.	3d. per lb.
(5) Roots	—	Free	Free	Free
(B) Other:
(1) Plants in flower	(b)	1s. 3d. per lb.	10d. per lb.	6d. per lb.
(2) Plants (including cuttings and slips) not in flower; roots of flowering plants	(b)	6d. per lb.	6d. per lb.	3d. per lb.
(3) Other	—	Free	Free	Free

Section II
06.03-06.04	CUSTOMS DUTIES

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
06.03 Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared	(b)	1s. 3d. per lb.	10d. per lb.	6d. per lb.
06.04 Foliage, branches and other parts (other than flowers or buds) of trees, shrubs, bushes and other plants, and mosses, lichens and grasses, being goods of a kind suitable for bouquets or ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared	(b)	1s. 3d. per lb.	10d. per lb.	6d. per lb.

	Section II
CUSTOMS DUTIES	07.01

Chapter 7

EDIBLE VEGETABLES AND CERTAIN ROOTS AND TUBERS

Note

In heading No. 07.01, the word "vegetables" is to be taken to include edible mushrooms, truffles, olives, capers, tomatoes, potatoes, salad beetroot, cucumbers, gherkins, marrows, pumpkins, aubergines, Capsicum grossum (sweet capsicum), fennel, parsley, chervil, tarragon, cress, sweet marjoram, horse-radish and garlic. In headings Nos. 07.02, 07.03 and 07.04, the word "vegetables" is to be taken to apply to all products which in their fresh state are classified in heading No. 07.01. Dried leguminous vegetables, shelled, however, are to be classified in heading No. 07.05, ground Capsicum grossum (sweet capsicum) in heading No. 09.04, flours of the dried leguminous vegetables of heading No. 07.05 in heading No. 11.03, and flour, meal and flakes of potato in heading No. 11.05.

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
07.01 Vegetables, fresh or chilled:
(A) Potatoes	(b)	£1 8s. per cwt.	£1 1s. per cwt.	£1 1s. per cwt.
(B) Cabbages, cauliflowers, broccoli, brussels-sprouts, celery, parsley, broad beans, leeks, scallions, radishes (other than horse-radish), parsnips, turnips, beetroot, spinach, globe artichokes, vegetable marrows	(b)	1s. per lb.	8d. per lb.	8d. per lb.
(C) Lettuce:
(1) Imported on or after any 1st day of December and on or before the next following 31st day of March	(b)	3d. per lb.	2d. per lb.	2d. per lb.
(2) Imported on any other day	(b)	1s. per lb.	8d. per lb.	8d. per lb.
(D) French beans, runner beans, peas and carrots:
(1) Imported on or after any 1st day of April and on or before the next following 31st day of May	(b)	3d. per lb.	2d. per lb.	2d. per lb.
(2) Imported on any other day	(b)	1s. per lb.	8d. per lb.	8d. per lb.
(E) Cucumbers and gherkins	(b)	2d. per lb.	2d. per lb.	2d. per lb.
(F) Tomatoes:
(1) Imported on or after any 1st day of June and on or before the next following 31st day of October	(b)	6d. per lb.	6d. per lb.	6d. per lb.
(2) Imported on any other day	—	Free	Free	Free
(G) Rhubarb	(b)	3d. per lb.	2d. per lb.	2d. per lb.
(H) Onions and shallots	—	Free	Free	Free
(IJ) Other	(b)	6d. per lb.	6d. per lb.	6d. per lb.

Section II
07.02-07.06	CUSTOMS DUTIES

Tariff Heading	Licencing Provision	Rate of Duty
Full	Preferential	Special Preferential
07.02 Vegetables (whether or not cooked), preserved by freezing	(b)	6d. per lb.	4d. per lb.	4d. per lb.
07.03 Vegetables provisionally preserved in brine, in sulphur water or in other preservative solutions, but not specially prepared for immediate consumption	(b)	6d. per lb.	4d. per lb.	4d. per lb.
07.04 Dried, dehydrated or evaporated vegetables, whole, cut, sliced, broken or in powder, but not further prepared:
(A) Onions,shallots and garlic	—	Free	Free	Free
(B)Other	(b)	1s. per lb.	8d. per lb.	8d. per lb.
07.05 Dried leguminous vegetables, shelled, whether or not skinned or split:
(A) Peas	(b)	6d. per lb.	6d. per lb.	4d. per lb.
(B) Other	—	Free	Free	Free
07.06 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and other similar roots and tubers with high starch or inulin content, fresh or dried, whole or sliced; sago pith	(b)	1s. per lb.	8d. per lb.	8d. per lb.

	Section II
CUSTOMS DUTIES	08.01-08.04

Chapter 8

EDIBLE FRUIT AND NUTS; PEEL OF MELONS OR CITRUS FRUIT

Notes

1.—This Chapter does not cover inedible nuts or fruits.

2.—The word "fresh" is to be taken to extend to goods which have been chilled.

Tariff Heading	Licencing Provision	Rate of Duty
Full	Preferential	Special Preferential
08.01 Dates, bananas, coconuts, Brazil nuts, cashew nuts, pineapples, avocados, mangoes, guavas and mangosteens, fresh or dried, shelled or not:
(A) Coconuts, Brazil nuts and cashew nuts	—	10%	10%	62/3%
(B) Dates, bananas, pineapples, avocados, mangoes, guavas and mangosteens:
(1) Fresh	—	Free	Free	Free
(2) Dried	—	10%	62/3%	62/3%
08.02 Citrus fruit, fresh or dried:
(A) Fresh	—	Free	Free	Free
(B) Dried	—	10%	62/3%	62/3%
08.03 Figs, fresh or dried:
(A) Fresh	—	Free	Free	Free
(B) Dried	—	7s. per cwt. plus 10%	5s. 10d. per cwt. plus 62/3%	5s. 10d per cwt plus 62/3%
08.04 Grapes, fresh or dried:
(A) Fresh:
(1) Hot-house grapes:
(a) Imported on or after any 1st day of September and on or before the next following 24th day of October	(b)	5d. per lb. plus 1d. per lb.	5d. per lb. plus 1d. per lb.	1d. per lb.
(b) Imported on any other day	—	1d. per lb.	1d. per lb.	Nil
(2) Other	—	1d. per lb.	1d. per lb.	Nil.
(B) Dried:
(1) Currants	—	2s. per cwt.	1s. 8d. per cwt.	1s. 8d. per cwt.
(2) Other	—	10s. 6d. per cwt. plus 10%	8s. 9d. per cwt. plus 62/3%	8s. 9d. per cwt. plus 62/3%

Section II
08.05-08.10	CUSTOMS DUTIES

Tariff Heading	Licencing Provision	Rate of Duty
Full	Preferential	Special Preferential
08.05 Nuts other than those falling within heading No. 08.01, fresh or dried, shelled or not:
(A) Almonds, subjected to any process in addition to shelling	(a)	331/3% plus 10%	331/3% plus 10%	331/3% plus 62/3%
(B) Other	—	10%	10%	62/3%
08.06 Apples, pears and quinces, fresh:
(A) Apples	(b)	1d. per lb.	1d. per lb.	1d. per lb.
(B) Pears	(b)	1d. per lb.	1d. per lb.	Nil
(C) Quinces	—	Free	Free	Free
08.07 Stone fruit, fresh:
(A) Cherries imported on or after any 24th day of June and on or before the next following 31st day of July	(b)	3d. per lb.	3d. per lb.	3d. per lb.
(B) Plums:
(1) Imported on or after any 1st day of August and on or before the next following 31st day of October	(b)	2d. per lb.	2d. per lb.	1d. per lb.
(2) Imported on any other day	(b)	1d. per lb.	1d. per lb.	Nil
(C) Other	—	Free	Free	Free
08.08 Berries, fresh:
(A) Currants and gooseberries	(b)	3d. per lb.	3d. per lb.	3d. per lb.
(B) Raspberries and loganberries imported on or after any 1st day of July and on or before the next following 31st day of August	(b)	3d. per lb.	3d. per lb.	3d. per lb.
(C) Strawberries imported on or after any 15th day of June and on or before the next following 31st day of July	(b)	3d. per lb.	3d. per lb.	1d. per lb.
(D) Other	—	Free	Free	Free
08.09 Other fruit, fresh	—	Free	Free	Free
08.10 Fruit (whether or not cooked), preserved by freezing, not containing added sugar:
(A) Apples	(b)	4d. per lb.	4d. per lb.	4d. per lb.
(B) Plums	—	10s. 6d. per cwt.	8s. 9d. per cwt.	8s. 9d. per cwt.
(C) Other	—	Free	Free	Free

	Section II
CUSTOMS DUTIES	08.11-08.13

Tariff Heading	Licencing Provision	Rate of Duty
Full	Preferential	Special Preferential
08.11 Fruit provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption:
(A) Apples, pears, currants, gooseberries, cherries, plums, strawberries, raspberries and loganberries:
(1) Pulp	(b)	3d. per lb.	3d. per lb.	Nil
(2) Other	(b)	3d. per lb.	3d. per lb.	2½d.* per lb.
(B) Other	—	Free	Free	Free
08.12 Fruit, dried, other than that falling within heading No. 08.01, 08.03, 08.04 or 08.05:
(A) Pulp:
(1) Of apples	(b)	4d. per lb.	4d. per lb.	4d. per lb.
(2) Other	—	Free	Free	Free
(B) Other:
(1) Apples	(b)	4d. per lb. plus 10%	4d. per lb. plus 62/3%	4d. per lb. plus 62/3%
(2) Plums and apricots	—	10s. 6d. per cwt. plus 10%	8s. 9d. per cwt. plus 62/3%	8s. 9d. per cwt. plus 62/3%
(3) Other	—	10%	62/3%	62/3%
08.13 Peel of melons and citrus fruit, fresh, frozen, dried, or provisionally preserved in brine, in sulphur water or in other preservative solutions	—	Free	Free	Free

*This special preferential rate of duty is also applicable to goods the origin of which is Australia or the Republic of South Africa.

Section II
09.01-09.05	CUSTOMS DUTIES

Chapter 9

COFFEE, TEA, MATÉ AND SPICES

Notes

1.—Mixtures of the products of headings Nos. 09.04 to 09.10 are to be classified as follows:

(a) Mixtures of two or more of the products falling within the same heading are to be classified in that heading;

(b) Mixtures of two or more of the products falling within different headings are to be classified under heading No. 09.10.

The addition of other substances to the mixtures referred to in paragraph (a) or (b) above shall not affect their classification provided that the essential character of the mixture remains unchanged. Otherwise the mixtures are not classified in the present Chapter; those constituting mixed condiments or mixed seasonings are classified in heading No. 21.04.

2.—This Chapter does not cover:

(a) Capsicum grossum (sweet capsicum), unground (Chapter 7); or

(b) Pepper of the variety Cubeba officinalis Miquel or Piper cubeba (heading No. 12.07).

Special Provision relating to the Duty on Tea (heading No. 09.02)

The preferential rates apply only in respect of tea which is shown to the satisfaction of the Revenue Commissioners not to have been subjected to any process of blending outside the country of origin.

Tariff Heading	Licencing Provision	Rate of Duty
Full	Preferential	Special Preferential
09.01 Coffee, whether or not roasted or freed of caffeine; coffee husks and skins; coffee substitutes containing coffee in any proportion:
(A) Coffee; coffee husks and skins	—	Free	Free	Free
(B) Coffee substitutes:
(1) Sweetened	(a)	37½% plus 2½d. per lb.	25% plus 2½d. per lb.	25% plus 2½d. per lb.
(2) Other	(a)	37½%	25%	25%
09.02 Tea	—	2d per lb.	Nil	Nil
09.03 Maté	—	Free	Free	Free
09.04 Pepper of the genus Piper; pimento of the genus Capsicum or the genus Pimenta:
(A) Ground	(a)	6d. per lb.	6d. per lb.	6d. per lb.
(B) Other	—	Free	Free	Free
09.05 Vanilla	—	Free	Free	Free

	Section II
CUSTOMS DUTIES	09.06-09.10

Tariff Heading	Licencing Provision	Rate of Duty
Full	Preferential	Special Preferential
09.06 Cinnamon and cinnamon-tree flowers:
(A) Ground	(a)	6d. per lb.	6d. per lb.	6d. per lb.
(B) Other	—	Free	Free	Free
09.07 Cloves (whole fruit, cloves and stems):
(A) Ground	(a)	6d. per lb.	6d. per lb.	6d. per lb.
(B) Other	—	Free	Free	Free
09.08 Nutmeg, mace and cardamoms:
(A) Nutmeg and mace, ground; ground mixtures containing nutmeg or mace	(a)	6d. per lb.	6d. per lb.	6d. per lb.
(B) Other	—	Free	Free	Free
09.09 Seeds of anise, badian, fennel, coriander, cumin, caraway and juniper:
(A) Seeds of caraway, ground; ground mixtures containing seeds of caraway	(a)	6d. per lb.	6d. per lb.	6d. per lb.
(B) Other	—	Free	Free	Free
09.10 Thyme, saffron and bay leaves; other spices:
(A) Bay leaves, ginger and cassia bark, ground; ground mixtures containing bay leaves, ginger, cassia bark or any spice falling within heading No. 09.04 (A), 09.06 (A), 09.07 (A), 09.08 (A), or 09.09 (A)	(a)	6d. per lb.	6d. per lb.	6d. per lb.
(B) Other	—	Free	Free	Free

Section II
10.01-10.07	CUSTOMS DUTIES

Chapter 10

CEREALS

Note

Headings in this Chapter, except heading No. 10.06, are to be taken not to apply to grains which have been ground to remove the husk or pericarp or otherwise worked. Heading No. 10.06 is to be taken to apply to unworked rice and also rice, husked, glazed, polished or broken, but not otherwise worked.

Tariff Heading	Licencing Provision	Rate of Duty
Full	Preferential	Special Preferential
10.01 Wheat and meslin (mixed wheat and rye)	—	Free	Free	Free
10.02 Rye	—	Free	Free	Free
10.03 Barley	—	Free	Free	Free
10.04 Oats	—	Free	Free	Free
10.05 Maize	—	Free	Free	Free
10.06 Rice	—	Free	Free	Free
10.07 Buckwheat, millet, canary seed and grain sorghum; other cereals	—	Free	Free	Free

	Section II
CUSTOMS DUTIES	11.01-11.09

Chapter 11

PRODUCTS OF THE MILLING INDUSTRY; MALT AND STARCHES; GLUTIN; INULIN

Note

This Chapter does not cover:

(a) Roasted malt put up as coffee substitutes (heading No. 09.01 or 21.01);

(b) Flours modified (for example by heat-treatment) for infant's food or for dietetic purposes (heading No. 19.02). Flours which have been heat-treated merely to improve their baking qualities are, however, to be classified in the present Chapter;

(d) Pharmaceutical products (Chapter 30); or

(e) Starches having the character of perfumery, cosmetics or toilet preparations falling within heading No. 33.06.

Tariff Heading	Licencing Provision	Rate of Duty
Full	Preferential	Special Preferential
11.01 Cereal flours	—	Free	Free	Free
11.02 Cereal groats and cereal meal; other worked cereal grains (for example, rolled, flaked, polished, pearled or kibbled, but not further prepared), except husked, glazed, polished or broken rice; germ of cereals, whole, rolled, flaked or ground	—	Free	Free	Free
11.03 Flours of the leguminous vegetables falling within heading No. 07.05	—	Free	Free	Free
11.04 Flours of the fruits falling within any heading in Chapter 8:
(A) Flours of nuts:
(1) Ground almonds	(a)	331/3% plus 10%	331/3% plus 10%	331/3% plus 62/3%
(2) Other	—	10%	10%	62/3%
(B) Other	—	Free	Free	Free
11.05 Flour, meal and flakes of potato	(b)	1s. per lb.	8d. per lb.	8d. per lb.
11.06 Flour and meal of sago and of manioc, arrowroot, salep and other roots and tubers falling within heading No. 07.06:
(A) Flour of sago, manioc, arrowroot	—	3s. per cwt.	3s. per cwt.	3s. per cwt.
(B) Other	(b)	1s. per lb.	8d. per lb.	8d. per lb.
11.07 Malt, roasted or not	—	Free	Free	Free
11.08 Starches; inulin:
(A) Starches	—	3s. per cwt.	3s. per cwt.	3s. per cwt.
(B) Inulin	—	Free	Free	Free
11.09 Gluten and gluten flour, roasted or not	—	Free	Free	Free

Section II
12.01-12.10	CUSTOMS DUTIES

Chapter 12

OIL SEEDS AND OLEAGINOUS FRUIT; MISCELLANEOUS GRAINS, SEEDS AND FRUIT; INDUSTRIAL AND MEDICAL PLANTS; STRAW AND FODDER

Notes

1.—Heading No. 12.01 is to be taken to apply, inter alia, to ground-nuts, soya beans, mustard seeds, oil poppy seeds, poppy seeds and copra. It is to be taken not to apply to coconuts (heading No. 08.01) or olives (Chapter 7 or Chapter 20).

2.—(i) Subject to paragraph (ii) below, heading No. 12.03 is to be taken to apply, inter alia, to beet seed, grass and other herbage seeds, seeds of ornamental flowers, vegetable seeds, seeds of forest trees, seeds of fruit trees, seeds of vetches and of lupines.

(ii) Heading No. 12.03 is to be taken not to apply to goods falling within heading No. 07.05 (dried leguminous vegetables), within any heading in Chapter 9 (which relates, inter alia, to spices), within any heading in Chapter 10 (which relates to cereals), within heading No. 12.01 or within heading No. 12.07.

3.—Heading No. 12.07 is to be taken to apply, inter alia, to the following plants or parts thereof: basil, borage, byssop, all species of mint, rosemary, rue, sage and wormwood.

Heading No. 12.07 is, however, to be taken not to apply to:

(a) Oil seeds and oleaginous fruit (heading No. 12.01);

(b) Medicaments falling within Chapter 30;

(d) Disinfectants, insecticides, fungicides, weed-killers or similar products falling within heading No. 38.11.

Tariff Heading	Licencing Provision	Rate of Duty
Full	Preferential	Special Preferential
12.01 Oil seeds and oleaginous fruit, whole or broken	—	Free	Free	Free
12.02 Flours or meals of oil seeds or oleaginous fruit, non-defatted, (excluding mustard flour)	—	Free	Free	Free
12.03 Seeds, fruit and spores, of a kind used for sowing	—	Free	Free	Free
12.04 Sugar beet, whole or sliced, fresh, dried or powdered; sugar cane	—	Free	Free	Free
12.05 Chicory roots, fresh or dried, whole or cut, unroasted	—	Free	Free	Free
12.06 Hop cones and lupulin	—	Free	Free	Free
12.07 Plants and parts (including seeds and fruit) of trees, bushes, shrubs or other plants, being goods of a kind used primarily in perfumery, in pharmacy, or for insecticidal, fungicidal or similar purposes, fresh or dried, whole, cut, crushed, ground or powdered	—	Free	Free	Free
12.08 Locust beans, fresh or dried, whether or not kibbled or ground, but not further prepared; fruit kernels and other vegetable products of a kind used primarily for human food, not falling within any other heading	—	Free	Free	Free
12.09 Cereal straw and husks, unprepared, or chopped but not otherwise prepared	—	Free	Free	Free
12.10 Mangolds, swedes, fodder roots; hay, lucerne, clover, sainfoin, forage kale, lupines, vetches and similar forage products	—	Free	Free	Free

	Section II
CUSTOMS DUTIES	13.01-13.03

Chapter 13

RAW VEGETABLE MATERIALS OF A KIND SUITABLE FOR USE IN DYEING OR IN TANNING; LACS; GUMS, RESINS AND OTHER VEGETABLE SAPS AND EXTRACTS

Note

Heading No. 13.03 is to be taken to apply, inter alia, to liquorice extract and extract of pyrethrum, extract of hops, extract of aloes and opium. The heading is to be taken not to apply to:

(a) Liquorice extract containing more than ten per cent. by weight of sugar or when put up as confectionery (heading No. 17.04);

(b) Malt extract (heading No. 19.01);

(d) Alcoholic saps and extracts constituting beverages, and compound alcoholic preparations (known as "concentrated extracts") for the manufacture of beverages (Chapter 22);

(e) Camphor (heading No. 29.13) or glycyrrhizin (heading No. 29.41);

(f) Medicaments falling within heading No. 30.03;

(g) Tanning or dyeing extract (heading No. 32.01 or 32.04);

(h) Essential oils and resinoids (heading No. 33.01) or aqueous distillates and aqueous solutions of essential oils (heading No. 33.05); or

(ij) Rubber, balata, gutta-percha or similar natural gums (heading No. 40.01).

Tariff Heading	Licencing Provision	Rate of Duty
Full	Preferential	Special Preferential
13.01 Raw vegetable materials of a kind used primarily in dyeing or in tanning	—	Free	Free	Free
13.02 Shellac, seed lac, stick lac and other lacs; natural gums, resins, gum-resins and balsams	—	Free	Free	Free
13.03 Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners derived from vegetable products:
(A) Solutions or dispersions of essences or extracts of a kind ordinarily used for flavouring purposes in the preparation of articles of food or drink	(a)	37½%	25%	25%
(B) Other	—	Free	Free	Free

Section II
14.01-14.05	CUSTOMS DUTIES

Chapter 14

VEGETABLE PLAITING AND CARVING MATERIALS; VEGETABLE PRODUCTS NOT ELSEWHERE SPECIFIED OR INCLUDED

Notes

1.—This Chapter does not cover vegetable materials or fibres of vegetable materials of a kind used primarily in the manufacture of textiles, however prepared, or other vegetable materials which have undergone treatment so as to render them suitable only for use in the manufacture of textiles (Section XI).

2.—Heading No. 14.01 is to be taken to apply, inter alia, to split osier, reeds, bamboos and the like, to rattan cores and to drawn or split rattans. The heading is to be taken not to apply to chipwood (heading No. 44.09).

3.—Heading No. 14.02 is to be taken not to apply to wood wool (heading No. 44.12).

4.—Heading No. 14.03 is to be taken not to apply to prepared knots or tufts for broom or brush making (heading No. 96.03).

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
14.01 Vegetable materials of a kind used primarily for plaiting (for example, cereal straw, cleaned, bleached or dyed, osier, reeds, rushes, rattans, bamboos, raffia and lime bark)	—	Free	Free	Free
14.02 Vegetable materials, whether or not put up in a layer or between two layers of other material, of a kind used primarily as stuffing or as padding (for example, kapok, vegetable hair and eel-grass)	—	Free	Free	Free
14.03 Vegetable materials of a kind used primarily in brushes or in brooms (for example, sorgho, piassava, couch-grass and istle), whether or not in bundles or hanks	—	Free	Free	Free
14.04 Hard seeds, pips, hulls and nuts, of a kind used for carving (for example, corozo and dom)	—	Free	Free	Free
14.05 Vegetable products not elsewhere specified or included	—	Free	Free	Free

	Section III
CUSTOMS DUTIES	15.01-15.06

SECTION III

ANIMAL AND VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL AND VEGETABLE WAXES

Chapter 15

ANIMAL AND VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL AND VEGETABLE WAXES

Notes

1.—This Chapter does not cover:

(a) Unrendered pig fat or unrendered poultry fat (heading No. 02.05);

(b) Cocoa butter (heading No. 18.04);

(c) Greaves (heading No. 23.01); oil-cake, residual olive pulp or similar residues from the extraction of vegetable oils (heading No. 23.04);

(d) Fatty acids in an isolated state, prepared waxes, medicaments, paints, varnishes, soap, perfumery, cosmetics or toilet preparations, sulphonated oils or other goods falling within any heading in Section VI; or

(e) Factice derived from oils (heading No. 40.02).

2.—Soapstocks, oil foots and dregs, stearin, wool grease and glycerol residues are to be taken to fall in heading No. 15.17.

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
15.01 Lard and other rendered pig fat; rendered poultry fat	(b)	£4 4s. per cwt.	£2 16s. per cwt.	£2 16s. per cwt.
15.02 Unrendered fats of bovine cattle, sheep or goats; tallow (including "premier jus") produced from those fats:
(A) Tallow (including "premier jus")	(b)	£4 4s. per cwt.	£2 16s. per cwt.	£2 16s. per cwt.
(B) Other	—	Free	Free	Free
15.03 Lard stearin, oleostearin and tallow stearin; lard oil, oleo-oil and tallow oil, not emulsified or mixed or prepared in any way:
(A) Tallow oil	—	Free	Free	Free
(B) Other	(b)	£4 4s. per cwt.	£2 16s. per cwt.	£2 16s. per cwt.
15.04 Fats and oils, of fish and marine mammals, whether or not refined:
(A) Rendered or refined fats (including oils in solid form) of marine mammals	(b)	£4 4s. per cwt.	£2 16s. per cwt.	£2 16s. per cwt.
(B) Other	—	Free	Free	Free
15.05 Wool grease and fatty substances derived therefrom (including lanolin)	—	Free	Free	Free
15.06 Other animal oils and fats (including neat's-foot oil and fats from bones or waste):
(A) Rendered or refined fats (including oils in solid form)	(b)	£4 4s. per cwt.	£2 16s. per cwt.	£2 16s. per cwt.
(B) Other	—	Free	Free	Free

Section III
15.07-15.17	CUSTOMS DUTIES

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
15.07 Fixed vegetable oils, fluid or solid, crude, refined or purified:
(A) Palm oil, unbleached or unrefined; tung or china wood oil; olive oil; castor oil; almond oil; croton oil; wheat germ oil	—	Free	Free	Free
(B) Other	(a)	50%	50%	331/3%
15.08 Animal and vegetable oils boiled, oxidised, dehydrated, sulphurised, blown or polymerised by heat in vacuum or in inert gas, or otherwise modified:
(A) Sulphurised oils; animal oils; tung or china wood oil; olive oil; castor oil; almond oil; croton oil; wheat germ oil	—	Free	Free	Free
(B) Other	(a)	50%	50%	331/3%
15.09 Degras	—	Free	Free	Free
15.10 Fatty acids; acid oils from refining; fatty alcohols	—	Free	Free	Free
15.11 Glycerol and glycerol lyes	—	Free	Free	Free
15.12 Animal or vegetable oils and fats, wholly or partly hydrogenated, or solidified or hardened by any other process, whether or not refined, but not further prepared:
(A) Animal fats and oils, other than fish fats and oils	(b)	£4 4s. per cwt.	£2 16s. per cwt.	£2 16s. per cwt.
(B) Fish fats and oils, refined	(a)	50%	50%	331/3%
(C) Vegetable fats and oils:
(1) Tung or china wood oil; olive oil; castor oil; almond oil; croton oil; wheat germ oil; unbleached unrefined palm oil	—	Free	Free	Free
(2) Other	(a)	50%	50%	331/3%
(D) Other	—	Free	Free	Free
15.13 Margarine, imitation lard and other prepared edible fats:
(A) Margarine	(a)	50%	50%	331/3%
(B) Other:
(1) Of animal (other than fish) origin	(b)	£4 4s. per cwt.	£2 16s. per cwt.	£2 16s. per cwt.
(2) Other	(a)	50%	50%	331/3%
15.14 Spermaceti, crude, pressed or refined, whether or not coloured	—	Free	Free	Free
15.15 Beeswax and other insect waxes, whether or not coloured	—	Free	Free	Free
15.16 Vegetable waxes, whether or not coloured	—	Free	Free	Free
15.17 Residues resulting from the treatment of fatty substances or animal or vegetable waxes	—	Free	Free	Free

	Section IV
CUSTOMS DUTIES	16.01-16.03

SECTION IV

PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO

Chapter 16

PREPARATIONS OF MEAT, OF FISH, OF CRUSTACEANS OR MOLLUSCS

Note

This Chapter does not cover meat, fish, crustaceans or molluscs falling within any heading in Chapter 2 or 3.

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
16.01 Sausages and the like, of meat, meat offal or animal blood:
(A) Made from the meat or offal of bovine animals, sheep, poultry, or wild birds, put up in bottles, jars, tins, cans or similar containers	(b)	£11 4s. per cwt.	£11 4s. per cwt.	£11 4s. per cwt.
(B) Other	(b)	£4 4s. per cwt.	£2 16s. per cwt.	£2 16s. per cwt.
16.02 Other prepared or preserved meat or meat offal:
(A) Meat and offal of bovine animals, sheep, poultry, or wild birds, put up in bottles, jars, tins, cans or similar containers	(b)	£11 4s. per cwt.	£11 4s. per cwt.	£11 4s. per cwt.
(B) Other:
(1) Meat and offal being beef, veal, mutton or lamb, imported in quantities exceeding 10 lbs. at any one time	—	6d. per lb.	4d. per lb.	4d. per lb.
(2) Meat and offal of poultry (excluding poultry imported in quantities not exceeding two birds at any one time)	—	1s. per lb.	1s. per lb.	Nil
(3) Meat and offal of wild birds (excluding wild birds imported in quantities not exceeding two birds at any one time)	—	1s. per lb.	1s. per lb.	1s. per lb.
(4) Meat and offal of pigs:
(a) Bacon and hams	(b)	£4 4s. per cwt.	£2 16s. per cwt.	Nil
(b) Heads and feet	(b)	£2 2s. per cwt.	£1 8s. per cwt.	£1 8s. per cwt.
(c) Other	(b)	£4 4s. per cwt.	£2 16s. per cwt.	£2 16s. per cwt.
(5) Meat and offal of rabbits and hares (excluding rabbits and hares imported in quantities not exceeding two animals at any one time)	—	6d. per lb.	6d. per lb.	Nil
(6) Other meat and meat offal	—	Free	Free	Free
16.03 Meat extracts and meat juices	(b)	5s. per lb.	5s. per lb.	5s. per lb.

Section IV
14.01-14.05	CUSTOMS DUTIES

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
16.04 Prepared or preserved fish, including caviar and caviar substitutes:
(A) In sealed bottles, jars, kegs, pots, tins or cans:
(1) Salmon	—	30%	30%	20%
(2) Other	—	45%	45%	30%
(B) Other:
(1) Filleted fish and pieces thereof	—	3d. per lb.	3d. per lb.	1d. per lb.
(2) Other	—	Free	Free	Free
16.05 Crustaceans and molluscs, prepared or preserved:
(A) In sealed bottles, jars, kegs, pots, tins or cans	—	45%	45%	30%
(B) Other	—	Free	Free	Free

	Section IV
CUSTOMS DUTIES	17.01-17.05

Chapter 17

SUGARS AND SUGAR CONFECTIONERY

Notes

1.—This Chapter does not cover:

(a) Sugar confectionery containing cocoa (heading No. 18.06);

(b) Chemically pure sugars other than sucrose, glucose and lactose (heading No. 29.43); or

2.—Chemically pure sucrose, whatever its origin, is to be classified in heading No. 17.01.

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
17.01 Beet sugar and cane sugar, solid:
(A) Sugar candy being sugar clarified and concreted or crystallised	—	44/5d. per lb.	4d. per lb.	4d. per lb.
(B) Other	—	Free	Free	Free
17.02 Other sugars; sugar syrups; artificial honey (whether or not mixed with natural honey); caramel:
(A) Glucose, including liquid glucose	(a)	37½% or £30 per ton*	37½% or £30 per ton*	25% or £20 per ton*
(B) Artificial honey	(b)	1s. per lb.	1s. per lb.	1s. per lb.
(C) Caramel	—	2½d. per lb.	2½d. per lb.	2½d. per lb.
(D) Other:
(1) Simple sugars and simple syrups	—	Free	Free	Free
(2) Other sugars and syrups	—	2½d. per lb.	2½d. per lb.	2½d. per lb.
17.03 Molasses, whether or not decolourised:
(A) Simple syrups	—	2½d. per lb.	2½d. per lb.	2½d. per lb.
(B) Other	—	Free	Free	Free
17.04 Sugar confectionery, not containing cocoa	(a)	1s. 6d. per lb.	1s. per lb.	6d. per lb.
17.05 Flavoured or coloured sugars, syrups and molasses, but not including fruit juices containing added sugar in any proportion:
(A) In solid form	(a)	1s. 6d. per lb.	1s. per lb.	6d. per lb.
(B) Other	—	2½d. per lb.	2½d. per lb.	2½d. per lb.

*Where alternative rates are shown, the rate applicable is whichever is the greater.

Section IV
18.01-18.06	CUSTOMS DUTIES

Chapter 18

COCOA AND COCOA PREPARATIONS

Notes

1.—This Chapter does not cover goods described in heading No. 19.02, 19.08, 22.02, 22.09 or 30.03.

2.—Heading No. 18.06 includes sugar confectionery containing cocoa and, subject to Note 1 of this Chapter, other food preparations containing cocoa.

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
18.01 Cocoa beans, whole or broken, raw or roasted	—	Free	Free	Free
18.02 Cocoa shells, husks, skins and waste	—	Free	Free	Free
18.03 Cocoa paste (in bulk or in block), whether or not defatted	(a)	3s. per lb.	2s. per lb.	2s. per lb.
18.04 Cocoa butter (fat or oil)	—	Free	Free	Free
18.05 Cocoa powder, unsweetened	(a)	3s. per lb.	2s. per lb.	2s. per lb.
18.06 Chocolate and other food preparations containing cocoa:
(A) Diabetic chocolate	—	Free	Free	Free
(B) Other	(a)	3s. per lb.	2s. per lb.	2s. per lb.

	Section IV
CUSTOMS DUTIES	19.01-19.02

Chapter 19

PREPARATIONS OF CEREALS, FLOUR OR STARCH; PASTRYCOOKS' PRODUCTS

Notes

1.—This Chapter does not cover:

(a) Preparations of flour, starch or malt extract, of a kind used as infant food or for dietetic or culinary purposes, containing fifty per cent. or more by weight of cocoa (heading No. 18.06);

(b) Biscuits or other articles made from flour or from starch, specially prepared for use as animal feeding stuffs (heading No. 23.07); or

2.—In this Chapter the expression "flour" includes the flour of fruits or of vegetables, and products of such flour are to be classified with similar products of cereal flour.

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
19.01 Malt extract	(a)	75% or 4s. 6d. per lb.*	75% or 4s. 6d. per lb.*	50% or 3s. per lb.*
19.02 Preparations of flour, starch or malt extract, of a kind used as infant food or for dietetic or culinary purposes, containing less than fifty per cent. by weight of cocoa:
(A) Containing malt extract	(a)	75% or 4s. 6d. per lb.*	75% or 4s. 6d. per lb.*	50% or 3s. per lb.*
(B) Egg powders and egg substitutes	(b)	4s. 6d. per lb.	4s. 6d. per lb.	4s. 6d. per lb.
(C) Other:
(1) Sweetened:
(a) Preparations of a kind used as infant food or for dietetic purposes:
(i) Containing dried or powdered milk	(b)	3d. per lb.	3d. per lb.	3d. per lb.
(ii) Other	—	2½d. per lb.	2½d. per lb.	2½d. per lb.
(b) Other	(a)	1s. 6d. per lb.	1s. per lb.	6d. per lb.

*Where alternative rates are shown, the rate applicable is whichever is the greater.

Section IV
19.02-19.06	CUSTOMS DUTIES

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
19.02 Preparations of flour, starch or malt extract, etc.—-contd.
(2) Unsweetened:
(a) Containing dried or powdered milk	(b)	3d. per lb.	3d. per lb.	3d. per lb.
(b) Custard powders; ice cream powders	(a)	£3 per cwt.	£2 5s. per cwt.	£2 5s. per cwt.
(c) Preparations consisting mainly of almonds	(a)	331/3%	331/3%	331/3%
(d) Other:
(i) Made from or containing wheat or any product of wheat	(a)	75%	75%	50%
(ii) Other	—	Free	Free	Free
19.03 Macaroni, spaghetti and similar products	(a)	75%	75%	50%
19.04 Tapioca and sago; tapioca and sago substitutes obtained from potato or other starches	—	3s. per cwt.	3s. per cwt.	3s. per cwt.
19.05 Prepared foods obtained by the swelling or roasting of cereals or cereal products (puffed rice, corn flakes and similar products):
(A) Made from or containing wheat or any product of wheat:
(1) Of a kind primarily used as infant foods or for dietetic purposes:
(a) Sweetened	—	2½d. per lb.	2½d. per lb.	2½d. per lb.
(b) Unsweetened	(a)	75%	75%	50%
(2) Other	(a)	37½%	37½%	25%
(B) Other:
(1) Sweetened	—	2½d. per lb.	2½d. per lb.	2½d. per lb.
(2) Unsweetened	—	Free	Free	Free
19.06 Communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products:
(A) Wafers made from or containing wheat or any product of wheat	(a)	3d. per lb.	3d. per lb.	3d. per lb.
(B) Wafer paper, rice paper and other similar starches	—	3s. per cwt.	3s. per cwt.	3s. per cwt.
(C) Other:
(1) Made from or containing wheat or any product of wheat	(a)	75%	75%	50%
(2) Other	—	Free	Free	Free

	Section IV
CUSTOMS DUTIES	19.07-19.08

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
19.07 Bread, ships' biscuits and other ordinary bakers' wares, not containing sugar, honey, eggs, fats, cheese or fruit:
(A) Sausage meal	(a)	75%	75%	50%
(B) Other:
(1) Made from or containing wheat or any product of wheat:
(a) Biscuits, matzos and rusks	(a)	3d. per lb.	3d. per lb.	3d. per lb.
(b) Other	(a)	75%	75%	50%
(2) Other	—	Free	Free	Free
19.08 Pastry, biscuits, cakes and other fine bakers' wares, whether or not containing cocoa in any proportion:
(A) Containing cocoa	(a)	3s. per lb.	2s. per lb.	2s. per lb.
(B) Other:
(1) Sweetened:
(a) Biscuits and rusks	(a)	1s. 6d. per lb.	1s. per lb.	3½d. per lb.
(b) Other	(a)	1s. 6d. per lb.	1s. per lb.	6d. per lb.
(2) Unsweetened:
(a) Made from or containing wheat or any product of wheat:
(i) Biscuits and rusks	(a)	3d. per lb.	3d. per lb.	3d. per lb.
(ii) Other	(a)	75%	75%	50%
(b) Other	—	Free	Free	Free

Section IV
20.01-20.03	CUSTOMS DUTIES

Chapter 20

PREPARATIONS OF VEGETABLES, FRUIT OR OTHER PARTS OF PLANTS

Notes

1.—This Chapter does not cover:

(a) Vegetables or fruit falling within any heading in Chapter 7 or 8; or

(b) Fruit jellies, fruit pastes or the like in the form of sugar confectionery (heading No. 17.04) or chocolate confectionery (heading No. 18.06).

2.—For the purposes of headings Nos. 20.01 and 20.02, the word "vegetables" is to be taken to apply, and apply only, to products which, when in their fresh state, are classified in heading No. 07.01.

3.—Edible plants, parts of plants and roots of plants conserved in syrup (for example, ginger and angelica) are to be classified with the preserved fruit falling under heading No. 20.06; roasted ground-nuts are also to be classified in heading No. 20.06.

4.—Tomato juice the dry weight content of which is seven per cent. or more is to be classified underheading No. 20.02.

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
20.01 Vegetables and fruit, prepared or preserved by vinegar or acetic acid, with or without sugar, whether or not containing salt, spices or mustard:
(A) Vegetables:
(1) Put up for sale by retail	(b)	50%	50%	331/3%
(2) Other	(b)	6d. per lb.	4d. per lb.	4d. per lb.
(B) Other:
(1) Sweetened:
(a) If the customary trade unit of quantity is reckoned by weight	—	2½d. per lb.	2½d. per lb.	2½d. per lb.
(b) If the customary trade unit of quantity is reckoned by measure	—	2s. 1d. per gallon	2s. 1d. per gallon	2s. 1d. per gallon
(2) Unsweetened	—	Free	Free	Free
20.02 Vegetables prepared or preserved otherwise than by vinegar or acetic acid:
(A) Purées	(b)	50%	50%	331/3%
(B) Other:
(1) Put up for sale by retail	(b)	50%	50%	331/3%
(2) Other	(b)	6d. per 1b.	4d. per 1b.	4d. per 1b.
20.03 Fruit preserved by freezing, containing added sugar	(a)	1s. 6d. per 1b.	1s. per 1b.	6d. per 1b.

	Section IV
CUSTOMS DUTIES	20.04-20.06

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
20.04 Fruit, fruit peel and parts of plants, preserved by sugar (drained, glacé or crystallised)	(a)	1s. 6d. per lb.	1s. per lb.	6d. per lb.
20.05 Jams, fruit jellies, marmalades, fruit purée and fruit pastes, being cooked preparations, whether or not containing added sugar:
(A) Sweetened	(a)	1s. 6d. per lb.	1s. per lb.	4d. per lb.
(B) Unsweetened	—	Free	Free	Free
20.06 Fruit otherwise prepared or preserved, whether or not containing added sugar or spirit:
(A) Sweetened:
(1)In syrup in sealed tins or cans:
(a) Strawberries, gooseberries, damsons, plums, raspberries, blackberries, currants and greengages	—	9d. per lb.	9d. per lb.	7½d. per lb.
(b) Other	—	4½d. per lb.	4½d. per lb.	3¾d. per lb.
(2) Other	(a)	1s. 6d. per lb.	1s. per lb.	6d. per lb.
(B) Unsweetened:
(1) In water:
(a) Apples, cherries, currants, gooseberries, pears, plums of all kinds, raspberries, loganberries and strawberries	(b)	3d. per lb.	3d. per lb.	2½d. per lb.
	—	Free	Free	Free
(2) Other:
(a) Apples	(b)	4d. per lb.	4d. per lb.	4d. per lb.
(b) Plums of all kinds, and apricots	—	10s. 6d. per cwt.	8d. 9s. per cwt.	8s. 9d. per cwt.
(c) Pulp of apples, pears, plums of all kinds, cherries, strawberries, raspberries, loganberries, currants and gooseberries	(b)	3d. per lb.	3d. per lb.	Nil
(d) Roasted almonds	(a)	331/3%	331/3%	331/3%
(e) Other fruit and fruit pulp	—	Free	Free	Free

Section IV
20.07	CUSTOMS DUTIES

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
20.07 Fruit juices (including grape must) and vegetable juices, whether or not containing added sugar, but unfermented and not containing spirit:
(A) Prepared for consumption as a beverage without dilution	—	1s. 4d. per gallon	1s. 4d. per gallon	1s. 4d. per gallon
(B) Other:
(1) Sweetened	—	2s. 1d. per gallon	2s. 1d. per gallon	2s. 1d. per gallon
(2) Unsweetened:
(a) Juice of apples, pears, plums of all kinds, cherries, strawberries, raspberries, loganberries, currants and gooseberries	(b)	3d. per lb.	3d. per lb.	Nil
(b) Other	—	Free	Free	Free

	Section IV
CUSTOMS DUTIES	21.01-21.03

Chapter 21

MISCELLANEOUS EDIBLE PREPARATIONS

Notes

1.—This Chapter does not cover:

(a) Mixed vegetables of heading No. 07.04;

(b) Roasted coffee substitutes containing coffee in any proportion (heading No. 09.01);

(d) Yeast put up as a medicament (heading No. 30.03).

2.—Extracts of the substitutes referred to in Note 1(b) above are to classified in heading No. 21.02.

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
21.01 Roasted chicory and other roasted coffee substitutes; extracts, essences and concentrates thereof:
(A) Articles which are extracts, essences or concentrates of chicory or contain chicory or any extract, essence or concentrate thereof and are suitable for the preparation of beverages:
(1) Sweetened	(a)	37½% plus 2½d. per lb.	25% plus 2½d. per lb.	25% plus 2½d. per lb.
(2) Unsweetened	(a)	37½%	25%	25%
(B) Other	—	Free	Free	Free
21.02 Extracts, essences or concentrates, of coffee, tea or maté preparations with a basis of those extracts, essences or concentrates:
(A) Articles which are extracts, essences or concentrates of coffee or have a basis of any any extract, essence or concentrate of coffee and are suitable for the preparation of beverages:
(1) Sweetened	(a)	37½% plus 2½d. per lb.	25% plus 2½d. per lb.	25% plus 2½d. per lb.
(2) Unsweetened	(a)	37½%	25%	25%
(B) Other	—	Free	Free	Free
21.03 Mustard flour and prepared mustard:
(A) Liquid and quasi-liquid preparations	(a)	1s. 6d. per lb.	1s. 6d. per lb.	1s. 6d. per lb.
(B) Other	—	Free	Free	Free

Section IV
21.04-21.07	CUSTOMS DUTIES

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
21.04 Sauces; mixed condiments and mixed seasonings:
(A) Liquid and quasi-liquid preparations	(a)	1s. 6d. per lb.	1s. 6d. per lb.	1s. 6d. per lb.
(B) Other:
(1) Sweetened	—	2½d. per lb.	2½d. per lb.	2½d. per lb.
(2) Unsweetened	—	Free	Free	Free
21.05 Soups and broths, in liquid, solid or powder form:
(A) Vegetable soups and broths:
(1) In tins or cans	(b)	£4 4s. per cwt.	£4 4s. per cwt.	£4 4s. per cwt.
(2) Other	(b)	50%	50%	331/3%
(B) Meat soups and broths:
(1) In tins or cans	(b)	£4 4s. per cwt.	£4 4s. per cwt.	£4 4s. per cwt.
(2) Other	(b)	60%	60%	40%
(C) Other	(b)	£4 4s. per cwt.	£4 4s. per cwt.	£4 4s. per cwt.
21.06 Natural yeasts (active or inactive); prepared baking powders:
(A) Yeast	(a)	£1 16s. per cwt.	£1 16s. per cwt.	£1 16s. per cwt.
(B) Baking powders (including flour improvers) which contain an acid sodium phosphate or acid calcium phosphate	(a)	331/3%	331/3%	331/3%
(C) Other	—	Free	Free	Free
21.07 Food preparations not elsewhere specified or included:
(A) Non-alcoholic beverages, intended for consumption in diluted form, which are made from or contain the juice of blackcurrants or any extract or essence of blackcurrants	(a)	60%	60%	40%
(B) Preparations containing dried milk (other than sweetened preparations in powder form)	(b)	3d. per lb.	3d. per lb.	3d. per lb.
(C) Unsweetened ice cream powders	(a)	£3 per cwt.	£2 5s. per cwt.	£2 5s. per cwt.
(D) Unsweetened preparations consisting of fixed vegetable fats or oils worked by emulsification	(a)	50%	50%	331/3%

	Section IV
CUSTOMS DUTIES	21.07

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
21.07 Food preparations not elsewhere specified or included—contd.
(E) Sweetened powders and jellies	(a)	1s 6d. per lb.	1s. per lb.	6d. per lb.
(F) Parts of plants put up for use as vegetables, not falling within any other heading	(b)	50%	50%	331/3%
(G) Other:
(1) Sweetened:
(a) If the customary trade unit of quantity is reckoned by weight	—	2½d. per lb.	2½d. per lb.	2½d. per lb.
(b) If the customary trade unit of quantity is reckoned by measure	—	2s. 1d. per gallon	2s. 1d. per gallon	2s. 1d. per gallon
(2) Unsweetened:
(a) Made from or containing wheat or any product of wheat	(a)	75%	75%	50%
(b) Other	—	Free	Free	Free

Chapter 22

BEVERAGES, SPIRITS AND VINEGAR

Notes

1.—This Chapter does not cover:

(a) Sea water (heading No. 25.01);

(b) Distilled water or conductivity water (heading No. 28.58);

(d) Medicaments of heading No. 30.03; or

(e) Perfumery or toilet preparations (Chapter 33).

2.—For the purposes of headings Nos. 22.08 and 22.09, the alcoholic strength is to be taken to be that shown on test by Sikes's hydrometer.

3.—For the purposes of headings Nos. 22.05 and 22.09 the expression "in bottle" means put up in any vessel which has a body consisting of one or more than one compartment, neck and mouth and is of a capacity not exceeding nine gallons or in any other vessel of a capacity not exceeding two gallons.

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
22.01 Waters, including spa waters and aerated waters; ice and snow:
(A) Spa waters, natural and artificial; aerated waters	—	1s. 4d. per gallon	1s. 4d. per gallon	1s. 4d. per gallon
(B) Ice	(a)	1s. per cwt.	1s. per cwt.	1s. per cwt.
(C) Other	—	Free	Free	Free

	Section IV
CUSTOMS DUTIES	22.02-22.05

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
22.02 Lemonade, flavoured spa waters and flavoured aerated waters, and other non-alcoholic beverages, not including fruit and vegetables juices falling within heading No. 20.07:
(A) Beverages made from or containing the juice of blackcurrants or any extract or essence of blackcurrants	(a)	60% plus 1s. 4d. per gallon	60% plus 1s. 4d. per gallon	40% plus 1s. 4d. per gallon
(B) Other	—	1s. 4d. per gallon	1s. 4d. per gallon	1s. 4d. per gallon
22.03 Beer made from malt:
(A) Mum, Spruce, Black Beer, Berlin White Beer, and other preparations of a similar character, of which the worts were, before fermentation, of a specific gravity:
(1) Not exceeding 1215°	—	—	—	—
(2) Exceeding 1215°	—	—	—	—
(B) Other	—	—	—	—
22.04 Grape must, in fermentation or with fermentation arrested otherwise than by the addition of alcohol:
(A) Sweetened	—	2s. 1d. per gallon	2s. 1d. per gallon	2s. 1d. per gallon
(B) Unsweetened	—	Free	Free	Free
22.05 Wine of fresh grapes; grape must with fermentation arrested by the addition of alcohol:
(A) Not exceeding 25° of proof spirit:
(1) Still:
(a) Not in bottle	—	—	—	—
(b) In bottle	—	—	—	—
(2) Sparkling:
(a) Not in bottle	—	—	—	—
(b) In bottle	—	—	—	—

Section IV
22.05-22.07	CUSTOMS DUTIES

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
22.05 Wine of fresh grapes, etc.—contd.
(B) Exceeding 25° but not exceeding 30° of proof spirit:
(1) Still:
(a) Not in bottle	—	—	—	—
(b) In bottle	—	—	—	—
(2) Sparkling:
(a) Not in bottle	—	—	—	—
(b) In bottle	—	—	—	—
(C) Exceeding 30° of proof spirit:
(1) Still:
(a) Not in bottle	—	—	—	—
(b) In bottle	—	—	—	—
(2) Sparkling:
(a) Not in bottle	—	—	—	—
(b) In bottle	—	—	—	—
22.06 Vermouths, and other wines of fresh grapes flavoured with aromatic extracts	—	—	—	—
22.07 Other fermented beverages (for example, cider, perry and mead):
(A) Beer	—	—	—	—
(B) Wine	—	—	—	—

	Section IV
CUSTOMS DUTIES	22.07-22.10

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
22.07 Other fermented beverages (for example, cider, perry and mead)—-contd.
(C) Cider and perry:
(1) Of a strength of less than 9° of proof spirit and not containing added spirit or spirit derived from the addition of sugar)	—	5s. per gallon	5s. per gallon	3s. per gallon
(2) Other	—	—	—	—
(D) Other:
(1) Exceeding 2° of proof spirit	—	—	—	—
(2) Not exceeding 2° of proof spirit	—	1s. 4d. per gallon	1s. 4d. per gallon	1s. 4d. per gallon
22.08 Ethyl alcohol or neutral spirits, undenatured, of a strength of 140° proof or higher; denatured spirits (including ethyl alcohol and neutral spirits) of any strength:
(A) Warehoused 5 years or more	—	—	—	—
(B) Not warehoused, or warehoused less than 5 years	—	—	—	—
22.09 Spirits (other than those of heading No. 22.08); liqueurs and other spirituous beverages; compound alcoholic preparations (known as "concentrated extracts") for the manufacture of beverages:
(A) Liqueurs, cordials, mixtures and other preparations in bottle, entered in such a manner as to indicate that the strength is not to be tested:
(1) Warehoused 5 years or more	—	—	—	—
(2) Not warehoused or warehoused less than 5 years	—	—	—	—
(B) Other:
(1) Warehoused 5 years or more	—	—	—	—
(2) Not warehoused or warehoused less than 5 years	—	—	—	—
22.10 Vinegar and substitutes for vinegar	(a)	2s. per gallon	1s. 6d. per gallon	1s. 6d. per gallon

Section IV
23.01-23.07	CUSTOMS DUTIES

Chapter 23

RESIDUES AND WASTE FROM THE FOOD INDUSTRIES; PREPARED ANIMAL FODDER

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
23.01 Flours and meals, of meat offals, fish, crustaceans or molluses, unfit for human consumption; greaves	—	Free	Free	Free
23.02 Bran, sharps and other residues derived from the sifting, milling or working of cereals or leguminous vegetables	—	Free	Free	Free
23.03 Beet-pulp, bagasse and other waste of sugar manufacture; brewing and distilling dregs and waste; residues of starch manufacture and similar residues	—	Free	Free	Free
23.04 Oil-cake and other residues (except dregs) resulting from the extraction of vegetable oils:
(A) Soya bean cake, soya bean cubes, soya bean nuts, soya bean flakes and soya bean cake meal	(b)	£4 4s. per cwt.	£4 4s. per cwt.	Nil
(B) Other	—	Free	Free	Free
23.05 Wine lees; argol:
(A) Wine less, dry or filter pressed; argol	—	Free	Free	Free
(B) Other	—	—	—	—
23.06 Vegetable products of a kind used for animal food, not elsewhere specified or included	—	Free	Free	Free
23.07 Sweetened forage; other preparations of a kind used in animal feeding:
(A) Soya bean cake, soya bean cubes, soya bean nuts, soya bean flakes, and soya bean cake meal	(b)	£4 4s. per cwt.	£4 4s. per cwt.	Nil
(B) Containing dried milk	(b)	3d. per lb.	3d. per lb.	3d. per lb.
(C) Other:
(1) Sweetened	—	2½d. per lb.	2½d. per lb.	2½d. per lb.
(2) Unsweetened:
(a) Made from or containing any product of wheat:
(i) Biscuits for dogs or other animals	(a)	3d. per lb.	3d. per lb.	3d. per lb.
(ii) Other	(a)	75%	75%	50%
(b) Other	—	Free	Free	Free

	Section IV
CUSTOMS DUTIES	24.01

Chapter 24

TOBACCO

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
24.01 Unmanufactured tobacco; tobacco refuse:
(A) Unmanufactured tobacco:
(1) Unstripped or unstemmed:
(a) Containing 10 per cent. or more by weight of moisture	—	—	—	—
(b) Other	—	—	—	—
(2) Stripped or stemmed:
(a) Containing 10 per cent. or more by weight of moisture	—	—	—	—
(b) Other	—	—	—	—
(B) Tobacco refuse	—	—	—	—

Section IV
24.02	CUSTOMS DUTIES

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
24.02 Manufactured tobacco; tobacco extracts and essences:
(A) Manufactured tobacco:
(1) Cigars	—	—	—	—
(2) Cigarettes	—	—	—	—
(3) Cavendish or Negrohead:
(a) Manufactured in bond	—	—	—	—
(b) Other	—	—	—	—
(4) Snuff:
(a) Containing more than 13 per cent. by weight of moisture	—	—	—	—
(b) Other	—	—	—	—
(5) Other	—	—	—	—
(B) Tobacco extracts and essences	—	—	—	—

	Section V
CUSTOMS DUTIES	25.01-25.05

SECTION V

MINERAL PRODUCTS

Chapter 25

SALT; SULPHUR; EARTHS AND STONE; PLASTERING MATERIALS, LIME AND CEMENT

Notes

1.—Except where the context otherwise requires, the headings of this Chapter are to be taken to apply only to goods which are in the crude state, or which have been washed (even with chemical substances eliminating the impurities without changing the structure of the product), crushed, ground, powdered, levigated, sifted, screened, concentrated by flotation, magnetic separation or other mechanical or physical processes (not including crystallisation) but not calcined or subjected to any further process other than a process specially mentioned in any heading in respect of the goods described therein.

2.—This Chapter does not cover:

(a) Sublimed sulphur, precipitated sulphur or colloidal sulphur (heading No. 28.02);

(b) Ferrous earth colours containing seventy per cent. or more by weight of combined iron evaluated as Fe₂ O₃ (heading No. 28.23);

(d) Perfumery, cosmetics or toilet preparations (heading No. 33.06);

(e) Road and paving setts, flagstones, curbs, mosaic cubes, and roofing, facing and damp course slates, falling within heading No. 68.01, 68.02 or 68.03;

(f) Precious or semi-precious stones (heading No. 71.02);

(g) Cultured sodium chloride crystals (other than optical elements) weighing not less than two and a half grammes each, of heading No. 38.19; optical elements of sodium chloride (heading No. 90.01); or

(h) Writing or drawing chalks, tailors' or billiards chalks (heading No. 98.05).

Special Provision relating to the Duty on Silica in Powder Form

Whenever the Revenue Commissioners are satisfied that any goods falling within heading No. 25.05(A), 25.06(B), 25.07(A), 25.13(A) or 25.17(B)(1) are intended for laboratory use or for use in the manufacture of glass, the Revenue Commissioners may, subject to such conditions as they may think fit to impose, allow any such goods to be imported without payment of duty or repay any duty paid thereon at importation.

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
25.01 Common salt (including rock salt, sea salt and table salt); pure sodium chloride; salt liquors; sea water	—	Free	Free	Free
25.02 Unroasted iron pyrites	—	Free	Free	Free
25.03 Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur	—	Free	Free	Free
25.04 Natural graphite	—	Free	Free	Free
25.05 Natural sands of all kinds, whether or not coloured, other than metal-bearing sands falling within heading No. 26.01:
(A) In powder form containing, when dried at a temperature of 100°C., not less than 92% by weight of uncombined silica	(a)	331/3%	331/3%	222/9%
(B) Other	—	Free	Free	Free

Section V
25.06-25.13	CUSTOMS DUTIES

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
25.06 Quartz (other than natural sands); quartzite, including quartzite not further worked than roughly split, roughly squared or squared by sawing:
(A) Quartzite sawn on more than two surfaces	(a)	100%	662/3%	662/3%
(B) In powder form containing, when dried at a temperature of 100°C., not less than 92% by weight of uncombined silica	(a)	331/3%	331/3%	222/9%
(C) Other	—	Free	Free	Free
25.07 Clay (for example, kaolin and bentonite), andalusite, kyanite and sillimanite, whether or not calcined, but not including expanded clays falling within heading No. 68.07; mullite; chamotte and dinas earths:
(A) In powder form containing, when dried at a temperature of 100°C., not less than 92% by weight of uncombined silica	(a)	331/3%	331/3%	22 2/9%
(B) Other	—	Free	Free	Free
25.08 Chalk:
(A) Whiting or Whitening	(a)	1s. per cwt.	1s. per cwt.	1s. per cwt.
(B) Other	—	Free	Free	Free
25.09 Earth colours, whether or not calcined or mixed together; natural micaceous iron oxides	—	Free	Free	Free
25.10 Natural calcium phosphates, natural aluminum calcium phosphates, apitite and phosphatic chalk:
(A) Ground	(a)	20%	Nil	Nil
(B) Other	—	Free	Free	Free
25.11 Natural barium sulphate (barytes); natural barium carbonate (witherite), whether or not calcined, other than barium oxide	—	Free	Free	Free
25.12 Infusorial earths, siliceous fossil meals and similar siliceous earths (for example, kieselguhr, tripolite or diatomite), whether or not calcined, of an apparent specific gravity of 1 or less	—	Free	Free	Free
25.13 Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat-treated:
(A) In powder form containing, when dried at a temperature of 100°C., not less than 92% by weight of uncombined silica	(a)	331/3%	331/3%	22 2/9%
(B) Other	—	Free	Free	Free

	Section V
CUSTOMS DUTIES	25.14-25.19

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
25.14 Slate, including slate not further worked than roughly split, roughly squared or squared by sawing	—	Free	Free	Free
25.15 Marble, travertine, ecaussine and other calcareous monumental and building stone of an apparent specific gravity of 2·5 or more and alabaster, including such stone not further worked than roughly split, roughly squared or squared by sawing:
(A) Marble	(a)	100%	662/3%	662/3%
(B) Other:
(1) Sawn on more than two surfaces	(a)	100%	662/3%	662/3%
(2) Other	—	Free	Free	Free
25.16 Granite, porphyry, basalt, sandstone and other monumental and building stone, including such stone not further worked than roughly split, roughly squared or squared by sawing:
(A) Sawn on more than two surfaces	(a)	100%	662/3%	662/3%
(B) Other	—	Free	Free	Free
25.17 Pebbles and crushed or broken stone (whether or not heat treated), gravel, macadam and tarred macadam, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast; flint and shingle, whether or not heat treated; granules and chippings (whether or not heat treated) and powder of stones falling within heading No. 25.15 or 25.16:
(A) Marble chippings and mixed chippings of marble and other stone	(a)	100%	662/3%	662/3%
(B) Other:
(1) In powder form containing, when dried at a temperature of 100°C., not less than 92% by weight of uncombined silica	(a)	331/3%	331/3%	22 2/9%
(2) Other	—	Free	Free	Free
25.18 Dolomite, whether or not calcined, including dolomite not further worked than roughly split, roughly squared or squared by sawing; agglomerated dolomite (including tarred dolomite):
(A) Dolomite sawn on more than two surfaces	(a)	100%	662/3%	662/3%
(B) Other	—	Free	Free	Free
25.19 Natural magnesium carbonate (magnesite), whether or not calcined, other than magnesium oxide	—	Free	Free	Free

Section V
25.20-25.32	CUSTOMS DUTIES

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
25.20 Gypsum; anhydrite; calcined gypsum, and plasters with a basis of calcium sulphate, whether or not coloured, but not including plasters specially prepared for use in dentistry:
(A) Plaster of Paris, Keene's cement and Parian cement	(a)	9d. per cwt.	9d. per cwt.	9d. per cwt.
(B) Other	—	Free	Free	Free
25.21 Limestone flux and calcareous stone commonly used for the manufacture of lime or cement	—	Free	Free	Free
25.22 Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide	—	Free	Free	Free
25.23 Portland cement, ciment fondu, slag cement, supersulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinker	(a)	30%	30%	20%
25.24 Asbestos	—	Free	Free	Free
25.25 Meerschaum (whether or not in polished pieces) and amber; agglomerated meerschaum and agglomerated amber, in plates, rods, sticks or similar forms, not worked after moulding; jet	—	Free	Free	Free
25.26 Mica, including splittings; mica waste	—	Free	Free	Free
25.27 Natural steatite, including natural steatite not further worked than roughly split, roughly squared or squared by sawing; talc:
(A) Natural steatite sawn on more than two surfaces	(a)	100%	662/3%	662/3%
(B) Other	—	Free	Free	Free
25.28 Natural cryolite and natural chiolite	—	Free	Free	Free
25.29 Natural arsenic sulphides	—	Free	Free	Free
25.30 Crude natural borates and concentrates thereof (calcined or not), but not including borates separated from natural brine; crude natural boric acid containing not more than eighty-five per cent. of H₃BO₃calculated on the dry weight	—	Free	Free	Free
25.31 Felspar, leucite, nepheline and nepheline syenite; fluorspar	—	Free	Free	Free
25.32 Strontianite (whether or not calcined), other than strontium oxide; mineral substances not elsewhere specified or included; broken pottery	—	Free	Free	Free

	Section V
CUSTOMS DUTIES	26.01-26.04

Chapter 26

METALLIC ORES SLAG AND ASH

Notes

1.—This Chapter does not cover:

(a) Natural magnesium carbonate (magnesite), whether or not calcined (heading No. 25.19);

(b) Basic slag of Chapter 31;

(d) Goods falling within heading No. 71.11 (which relates, inter alia, to goldsmiths' and silversmiths' sweepings, residues and lemels); or

(e) Copper, nickel or cobalt mattes produced by any process of smelting (Section XV).

2.—For the purposes of heading No. 26.01, the term "metallic ores" means minerals of mineralogical species actually used in the metallurgical industry for the extraction of mercury, of the metals of heading No. 28.50 or of the metals of Section XIV or XV, even if they are intended for non-metallurgical purposes. The heading does not, however, include minerals which have been submitted to processes not normal to the metallurgical industry.

3.—Heading No. 26.03 is to be taken to apply only to ash and residues of a kind used in industry either for the extraction of metals or as a basis for the manufacture of chemical compounds of metals.

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
26.01 Metallic ores and concentrates and roasted iron pyrites	—	Free	Free	Free
26.02 Slag, dross, scalings and similar waste from the manufacture of iron or steel	—	Free	Free	Free
26.03 Ash and residues (other than from the manufacture of iron or steel), containing metals or metallic compounds	—	Free	Free	Free
26.04 Other slag and ash, including kelp	—	Free	Free	Free

Section V
27.01-27.04	CUSTOMS DUTIES

Chapter 27

MINERAL FUELS, MINERAL OILS AND PRODUCTS OF THEIR DISTILLATION; BITUMINOUS SUBSTANCES; MINERAL WAXES

Notes

1.—This Chapter does not cover:

(a) Separate chemically defined organic compounds, other than chemically pure methane which is to be classified in heading No. 27.11; or

(b) Medicaments (heading No. 30.03).

2.—Heading No. 27.07 is to be taken to include products similar to those obtained by the distillation of high temperature coal tar but which are obtained by the distillation of low temperature coal tar or other mineral tars, by processing petroleum or by any other process, provided that the weight of the aromatic constituents exceeds that of the non-aromatic constitutents.

3.—References in heading No. 27.10 to petroleum oils and oils obtained from bituminous minerals are to be taken to include not only petroleum oils and oils obtained from bituminous minerals but also similar oils obtained by any process, provided that the weight of the non-aromatic constituents exceeds that of the aromatic constituents.

4.—Heading No. 27.13 is to be taken to include not only paraffin wax and the other products specified therein, but also similar products obtained by synthesis or by other processes.

5.—Throughout this Schedule:

(a) "Light oils" means mineral hydrocarbon oils of which not less than fifty per cent. by volume distils at a temperature not exceeding 185° Centigrade, or of which not less than ninety-five per cent. by volume distils at a temperature not exceeding 240° Centigrade, or which give off an inflammable vapour at a temperature of less than 22.8° Centigrade when tested in the manner prescribed by the Acts relating to petroleum.

(b) "Heavy oils" means mineral hydrocarbon oils of a specific gravity of not less than 0.835 and not more than 0.950, the flash point of which as determined by the Pensky-Martens apparatus is not lower than 285° Fahrenheit and not higher than 410° Fahrenheit, and the viscosity of which, as determined by the Redwood No. 1 Viscometer at 70° Fahrenheit is not less than 100 seconds and not more than 1,000 seconds, and which are artificially coloured or, if not artificially coloured, are (when tested in a Lovibond Tintometer having a cell of which the length is eighteen inches) of a colour as pale as or paler than the combination of Lovibond Slides 5.6 Red and 35.5 Yellow.

(c) "Hydrocarbon oils" includes petroleum oils and oils produced from coal, shale, peat, or any other bituminous substance, and all liquid hydrocarbons, but does not include any oil which is a hydrocarbon or a bituminous or asphaltic substance and is, when tested in a manner prescribed by the Revenue Commissioners, solid or semi-solid at a temperature of 60° Fahrenheit.

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
27.01 Coal; briquettes, ovoids and similar solid fuels manufactured from coal	—	3s. per ton	3s. per ton	Nil
27.02 Lignite, whether or not agglomerated	—	3s. per ton	3s. per ton	Nil
27.03 Peat (including peat itter), whether or not agglomerated	—	Free	Free	Free
27.04 Coke and semi-coke or coal, of lignite or of peat:
(A) Of coal or of lignite	—	3s. per ton	3s. per ton	Nil
(B) Of peat	—	Free	Free	Free

	Section V
CUSTOMS DUTIES	27.05-27.10

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
27.05 Retort carbon	—	Free	Free	Free
27.06 Tar distilled from coal, from lignite or from peat, and other mineral tars, including partially distilled tars and blends of pitch with creosote oils or with other coal tar distillation products	—	3d. per cwt.	3d. per cwt.	3d. per cwt.
27.07 Oils and other products of the distillation of high temperature coal tar; other oils and product as defined in Note 2 to this Chapter:
(A) Light oils as defined in Note 5(a) to this Chapter	—	—	—	—
(B) Heavy oils as defined in Note 5(b) to this Chapter	(a)	50%	331/3%	331/3%
(C) Other:
(1) Hydrocarbon oils as defined in Note 5(c) to this Chapter	—	—	—	—
(2) Other	—	Free	Free	Free
27.08 Pitch and pitch coke, obtained from coal tar or from other mineral tars:
(A) Pitch	—	3d. per cwt.	3d. per cwt.	3d. per cwt.
(B) Pitch coke	—	Free	Free	Free
27.09 Petroleum oils and oils obtained from bituminous minerals, crude:
(A) Light oils as defined in Note 5(a) to this Chapter	—	—	—	—
(B) Other:
(1) Hydrocarbon oils as defined in Note 5 (c) to this Chapter	—	—	—	—
(2) Other	—	Free	Free	Free
27.10 Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing not less than seventy per cent. by weight of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations:
(A) Light oils as defined in Note 5(a) to this Chapter	—	—	—	—
(B) Heavy oils as defined in Note 5(b) to this Chapter	(a)	50%	331/3%	331/3%

Section V
27.10-27.16	CUSTOMS DUTIES

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
27.10 Petroleum oils and oils obtained from bituminous minerals, other than crude, etc.—contd.
(C) Lubricating grease being any solid emulsion consisting of saponifiable oils with hydrocarbon oils, in which at least one component in wholly or partly saponified by alkalis or alkaline earths and of which not less than 15 per cent. of the mixture consists of unsaponified oil	(a)	37½%	25%	25%
(D) Other:
(1) Lubricating oils wholly or partly of mineral origin, in containers not containing more than 35 gallons of oil	(a)	1s. per gallon	1s. per gallon	1s. per gallon
(2) Other:
(a) Hydrocarbon oils as defined in Note 5(c) to this Chapter	—	—	—	—
(b) Other	—	Free	Free	Free
27.11 Petroleum gases and other gaseous hydrocarbons	—	Free	Free	Free
27.12 Petroleum jelly	—	Free	Free	Free
27.13 Paraffin wax, microcrystalline wax, slack wax, ozokerite, lignite wax, peat wax and other mineral waxes, whether or not coloured	—	Free	Free	Free
27.14 Petroleum bitumen, petroleum coke and other residues of petroleum oils or of oils obtained from bituminous minerals:
(A) Bitumen	—	3d per cwt.	3d. per cwt.	3d per cwt.
(B) Other	—	Free	Free	Free
27.15 Bitumen and asphalt, natural; bituminous shale, asphaltic rock and tar sands:
(A) Bitumen and asphalt	—	3d. per cwt.	3d. per cwt.	3d. per cwt.
(B) Other	—	Free	Free	Free
27.16 Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cutbacks)	—	3d. per cwt.	3d. per cwt.	3d. per cwt.

	Section VI
CUSTOMS DUTIES	28

SECTION IV

PRODUCTS OF THE CHEMICAL AND ALLIED INDUSTRIES

Notes

1.—(a) Goods (other than radio-active ores) answering to a description in heading No. 28.50 or 28.51 are to be classified in those headings and in no other heading of this Schedule.

(b) Subject to paragraph (a) above, goods answering to a description in heading No. 28.49 or 28.52 are to be classified in those headings and in no other heading of this Section.

2.—Subject to Note 1 above, goods classifiable within heading No. 30.03, 30.04, 30.05, 32.09, 33.06, 35.06, 37.08 or 38.11 by reason of being put up in measured doses or for sale by retail are to be classified in those headings and in no other heading of this Schedule.

Chapter 28

INORGANIC CHEMICALS; ORGANIC AND INORGANIC COMPOUNDS OF PRECIOUS METALS, OF RARE EARTH METALS, OF RADIO-ACTIVE ELEMENTS AND OF ISOTOPES

Notes

1. Except where the context otherwise requires, the headings of this Chapter are to be taken to apply only to:

(a) Separate chemical elements and separate chemically defined compounds, whether or not containing impurities;

(b) Products mentioned in (a) above dissolved in water;

(c) Products mentioned in (a) above dissolved in other solvents provided that the solution constitutes a normal and necessary method of putting up these products adopted solely for reasons of safety or for transport and that the solvent does not render the product particularly suitable for some types of use rather than for general use;

(d) The products mentioned in (a), (b) or (c) above with an added stabiliser necessary for their preservation or transport.

2.—In addition to dithionites stabilised with organic substances and to sulphoxylates (heading No. 28.36), carbonates and percarbonates of inorganic bases (heading No. 28.42), cyanides and complex cyanides of inorganic bases (heading No. 28.43), fulminates, cyanates and thiocyanates, of inorganic bases (heading No. 28.44), organic products included in headings Nos. 28.49 to 28.52 and metallic and non-metallic carbides (heading No. 28.56), only the following compounds of carbon are also to be classified in the present Chapter:

(a) Oxides of carbon; hydrocyanic, fulminic, isocyanic, thiocyanic and other simple or complex cyanogen acids (heading No. 28.13);

(b) Oxyhalides of carbon (heading No. 28.14);

(d) Thiocarbonates, selenocarbonates, tellurocarbonates, selenocyanates, tellurocyanates, tetrathio-cyanatodiamminochromates (reineckates) and other complex cyanates, of inorganic bases (heading No. 28.48);

(e) Solid hydrogen peroxide (heading No. 28.54), carbon oxysulphide, thiocarbonyl halides, cyanogen, cyanogen halides and cyanamide and its metallic derivatives (heading No. 28.58) other than calcium cyanamide containing not more than twenty-five per cent. by weight of nitrogen, calculated on the dry anhydrous product (Chapter 31).

Section VI
28	CUSTOMS DUTIES

3.—This Chapter does not cover:

(a) Sodium chloride or other mineral products falling within Section V;

(b) Organo-inorganic compounds other than those mentioned in Note 2 above;

(d) Inorganic products of a kind used as luminophores (heading No. 32.07);

(e) Artificial graphite (heading No. 38.01); products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades, of heading No. 38.17; ink removers put up in packings for sale by retail, of heading No. 38.19; cultured crystals (other than optical elements) weighing not less than two and a half grammes each of magnesium oxide or of the halides of the alkali or of the alkaline-earth metals, of heading No. 38.19;

(f) Precious or semi-precious stones (natural, synthetic or reconstructed) or dust or powder of such stones (headings Nos. 71.02 to 71.04), and precious metals falling within Chapter 71;

(g) The metals, whether or not chemically pure, falling within any heading of Section XV; or

(h) Optical elements, for example, of magnesium oxide of or the halides of the alkali or of the alkaline earth metals (heading No. 90.01).

4.—Chemically defined complex acids consisting of a non-metal acid falling within sub-Chapter II and a metallic acid falling within sub-Chapter IV are to be classified in heading No. 28.13.

5.—Headings Nos. 28.29 to 28.48 inclusive are to be taken to apply only to metallic or ammonium salts of peroxysalts.

Except where the context otherwise requires, double or complex salts are to be classified in heading No. 28.48.

6.—Heading No. 28.50 is to be taken to apply only to:

(a) The following fissile chemical elements and isotopes: natural uranium and uranium isotopes 233 and 235, plutonium and plutonium isotopes;

(b) The following radio-active chemical elements: technetium, promethium, polonium, astatine, radon francium, radium, actinium, protactinium, neptunium, americium and other elements of higher atomic number;

(c) All other radio-active isotopes, natural or artificial, including those of the precious metals and of the base metals of Sections XIV and XV;

(d) Compounds, inorganic or organic, of these elements or isotopes, whether or not chemically defined and whether or not mixed together;

(e) Alloys (other than ferro-uranium), dispersions and cermets, containing any of these elements or isotopes or their inorganic or organic compounds;

(f) Nuclear reactor cartridges, spent or irradiated.

The term "isotopes" mentioned above and in headings Nos. 28.50 and 28.51 includes "enriched isotopes", but does not include chemical elements which occur in nature as pure isotopes nor uranium depleted in U 235.

7.—Heading No. 28.55 is to be taken to include ferro-phosphorus containing fifteen per cent. or more by weight of phosphorus and phosphor copper containing more than eight per cent. by weight of phosphorus.

Special Provision relating to the Duty on Silica in Powder Form

Whenever the Revenue Commissioners are satisfied that any goods falling within heading No. 28.13 (A) are intended for laboratory use or for use in the manufacture of glass, the Revenue Commissioners may, subject to such conditions as they may think fit to impose, allow such goods to be imported without payment of duty or repay any duty paid thereon at importation.

	Section V
CUSTOMS DUTIES	28.01-28.19

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
I.—CHEMICAL ELEMENTS
28.01 Halogens (fluorine, chlorine, bromine and iodine)	—	Free	Free	Free
28.02 Sulphur, sublimed or precipitated; colloidal sulphur	—	Free	Free	Free
28.03 Carbon, including carbon black, anthracene black, acetylene black and lamp black	—	Free	Free	Free
28.04 Hydrogen, rare gases and other non-metals	—	Free	Free	Free
28.05 alkali, alkaline-earth and rare earth metals; yttrium and scandium; mercury	—	Free	Free	Free
II.—INORGANIC ACIDS AND OXYGEN COMPOUNDS OF NON-METALS
28.06 Hydrochloric acid and chlorosulphonic acid	—	Free	Free	Free
28.07 Sulphur dioxide	—	Free	Free	Free
28.08 Sulphuric acid; oleum	—	Free	Free	Free
28.09 Nitric acid; sulphonitric acids	—	Free	Free	Free
28.10 Phosphorus pentoxide and phosphoric acids (meta-, ortho- and pyro-)	—	Free	Free	Free
28.11 Arsenic trioxide, arsenic pentoxide and acids of arsenic	—	Free	Free	Free
28.12 Boric oxide and boric acid	—	Free	Free	Free
28.13 Other inorganic acids and oxygen compounds of non-metals (excluding water):
(A) Silicon dioxide in powder form	(a)	331/3%	331/3%	22 2/9%
(B) Other	—	Free	Free	Free
III.—HALOGEN AND SULPHUR COMPOUNDS OF NON-METALS
28.14 Halides, oxyhalides and other halogen compounds of non-metals	—	Free	Free	Free
28.15 Sulphides of non-metals; phosphorus trisulphide	—	Free	Free	Free
IV.—INORGANIC BASES AND METALLIC OXIDES, HYDROXIDES AND PEROXIDES
28.16 Ammonia, anhydrous or in aqueous solution	—	Free	Free	Free
28.17 Sodium hydroxide (caustic soda); potassium hydroxide (caustic potash); peroxides of sodium or potassium	—	Free	Free	Free
28.18 Oxides, hydroxide and peroxides, of strontium, barium or magnesium	—	Free	Free	Free
28.19 Zinc oxide and zinc peroxide	—	Free	Free	Free

Section VI
28.20-28.41	CUSTOMS DUTIES

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
28.20 Aluminium oxide and hydroxide; artificial corundum	—	Free	Free	Free
28.21 Chromium oxides and hydroxides	—	Free	Free	Free
28.22 Manganese oxides	—	Free	Free	Free
28.23 Iron oxides and hydroxides; earth colours containing seventy per cent. or more by weight of combined iron evaluated as Fe₂O₃	—	Free	Free	Free
28.24 Cobalt oxides and hydroxides	—	Free	Free	Free
28.25 Titanium oxides	—	Free	Free	Free
28.26 Tin oxides (stannous oxide and stannic oxide)	—	Free	Free	Free
28.27 Lead oxides; red lead and orange lead	—	Free	Free	Free
28.28 Hydrazine and hydroxylamine and their inorganic salts; other inorganic bases and metallic oxides, hydroxides and peroxides	—	Free	Free	Free
V.—METALLIC SALTS AND PEROXYSALTS, OF INORGANIC ACIDS
28.29 Fluorides; fluorosilicates, fluoroborates and other complex fluorine salts	—	Free	Free	Free
28.30 Chlorides and oxychlorides	—	Free	Free	Free
28.31 Chlorites and hypochlorites	—	Free	Free	Free
28.32 Chlorates and perchlorates	—	Free	Free	Free
28.33 Bromides, oxybromides, bromates and perbromates, and hypobromites	—	Free	Free	Free
28.34 Iodides, oxyiodides, iodates and periodates	—	Free	Free	Free
28.35 Sulphides; polysulphides	—	Free	Free	Free
28.36 Dithionites, including those stabilised with organic substances; sulphoxylates	—	Free	Free	Free
28.37 Sulphites and thiosulphates	—	Free	Free	Free
28.38 Sulphates (including alums) and persulphates	—	Free	Free	Free
28.39 Nitrites and nitrates	—	Free	Free	Free
28.40 Phosphites, hypophosphites and phosphates:
(A) Disodium hydrogen orthophosphate, disodium dihydrogen pyrophosphate and calcium tetrahydrogen diorthophosphate, in powder form	(a)	331/3%	331/3%	331/3%
(B) Other	—	Free	Free	Free
28.41 Arsenites and arsenates	—	Free	Free	Free

	Section VI
CUSTOMS DUTIES	28.42-28.58

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
28.42 Carbonates and percarbonates; commercial ammonium carbonate containing ammonium carbamate	—	Free	Free	Free
28.43 Cyanides and complex cyanides	—	Free	Free	Free
28.44 Fulminates, cyanates and thiocyanates	—	Free	Free	Free
28.45 Silicates; commercial sodium and potassium silicates	—	Free	Free	Free
28.46 Borates and perborates	—	Free	Free	Free
28.47 Salts of metallic acids (for example, chromates, permanganates, stannates)	—	Free	Free	Free
28.48 Other salts and peroxysalts of inorganic acids, but not including azides	—	Free	Free	Free
VI.—MISCELLANEOUS
28.49 Colloidal precious metals; amalgams of precious metals; salts and other compounds, inorganic or organic, of precious metals, including albuminates, proteinates, tannates and similar compounds, whether or not chemically defined	—	Free	Free	Free
28.50 Fissile chemical elements and isotopes; other radio-active chemical elements and radio-active isotopes; compounds, inorganic or organic, of such elements or isotopes, whether or not chemically defined; alloys, dispersions and cermets, containing any of these elements, isotopes or compounds	—	Free	Free	Free
28.51 Isotopes and their compounds, inorganic or organic, whether or not chemically defined, other than isotopes and compounds falling within heading No. 28.50	—	Free	Free	Free
28.52 Compounds, inorganic or organic, of thorium, of uranium depleted in U 235, of rare earth metals, of yttrium or of scandium, whether or not mixed together	—	Free	Free	Free
28.53 Liquid air (whether or not rare gases have been removed); compressed air	—	Free	Free	Free
28.54 Hydrogen peroxide (including solid hydrogen peroxide)	—	Free	Free	Free
28.55 Phosphides	—	Free	Free	Free
28.56 Carbides (for example, silicon carbide, boron carbide, metallic carbides)	—	Free	Free	Free
28.57 Hydrides, nitrides and azides, silicides and borides	—	Free	Free	Free
28.58 Other inorganic compounds (including distilled and conductivity water and water of similar purity); amalgams, except amalgams of precious metals	—	Free	Free	Free

Section VI
29	CUSTOMS DUTIES

Chapter 29

ORGANIC CHEMICALS

Notes

1.—Except where the context otherwise requires, the headings of this Chapter are to be taken to apply only to:

(a) Separate chemically defined organic compounds, whether or not containing impurities;

(b) Mixtures of two or more isomers of the same organic compound (whether or not containing impurities), except mixtures of acyclic hydrocarbon isomers (other than stereoisomers), whether or not saturated (Chapter 27);

(c) The products of headings Nos. 29.38 to 29.42 inclusive, or the sugar ethers and sugar esters, and their salts, of heading No. 29.43, or the products of heading No. 29.44, whether or not chemically defined;

(d) Products mentioned in (a), (b) or (c) above dissolved in water;

(e) Products mentioned in (a), (b) or (c) above dissolved in other solvents provided that the solution constitutes a normal and necessary method of putting up these products adopted solely for reasons of safety or for transport and that the solvent does not render the product particularly suitable for some types of use rather than for general use;

(f) The products mentioned in (a), (b), (c),(d) or (e) above with an added stabiliser necessary for their preservation or transport;

(g) Diazonium salts, arylides used as couplers for these salts, and fast bases for azoic dyes, diluted to standard strengths.

2.—This Chapter does not cover:

(a) Goods falling within heading No. 15.04, or glycerol (heading No. 15.11);

(b) Ethyl alcohol (heading No. 22.08 or 22.09);

(d) The compounds of carbon mentioned in Note 2 of Chapter 28;

(e) Urea containing not more than forty-five per cent. by weight of nitrogen, calculated on the dry anhydrous product (Chapter 31);

(f) Colouring matter of vegetable or animal origin (heading No. 32.04); synthetic organic dyestuffs (including pigment dyestuffs), synthetic organic products of a kind used as luminophores and products of the kind known as optical bleaching agents substantive to the fibre and natural indigo (heading No. 32.05) and dyes put up in forms or packings of a kind sold by retail (heading No. 32.09);

(g) Methaldehyde, hexamethylenetetramine and similar substances put up in forms (for example, tablets, sticks or similar forms) for use as fuels, and liquid fuels of a kind used in mechanical lighters in containers of a capacity not exceeding three hundred cubic centimeters (heading No. 36.08);

(h) Products put up as charges for fire-extinguishers or put up in fire extinguishing grenades, of heading No. 38.17; ink removers put up in packings for sale by retail, of heading No. 38.19; or

(ij) Optical elements, for example, of ethylenediamine tartrate (heading No. 90.01).

3.—Goods which could be included in two or more of the headings of this Chapter are to be classified in the latest of those headings.

4.—In headings Nos. 29.03 to 29.05, 29.07 to 29.10 and 29.12 to 29.21 inclusive, any reference to halogenated sulphonated, nitrated or nitrosated derivatives is to be taken to include a reference to any combination of these derivatives (for example, sulphohalogenated, nitrohalogenated, nitrosulphonated and nitrosulphohalogenated derivatives).

Nitro and nitroso groups are not to be taken as nitrogen-functions for the purpose of heading No. 29.30

	Section VI
CUSTOMS DUTIES	29.01-29.03

5.— (a) The esters of acid-function organic compounds falling within sub-Chapters I to VII with organic compounds of these sub-Chapters are to be classified with that compound which is classified in the heading placed last in the sub-Chapters.

(b) Esters of ethyl alcohol or glycerol with acid-function organic compounds of sub-Chapters I to VII are to be classified with the corresponding acid-function compounds.

(c) The salts of the esters referred to in paragraph (a) or (b) above with inorganic bases are to be classified with the corresponding esters.

(d) The salts of other acid- or phenol-function organic compounds falling within sub-Chapters I to VII with inorganic bases are to be classified with the corresponding acid- or phenol-function organic compounds.

(e) Halides of carboxylic acids are to be classified with the corresponding acids.

6.—The compounds of headings Nos. 29.31 to 29.34 are organic compounds the molecules of which contain, in addition to atoms of hydrogen, oxygen or nitrogen, atoms of other non-metals or of metals (such as sulphur, arsenic, mercury or lead) directly linked to carbon atoms.

Heading No. 29.31 (organo-sulphur compounds) and heading No. 29.34 (other organo-inorganic compounds) are to be taken not to include sulphonated or halogenated derivatives (including compound derivatives) which, apart from hydrogen, oxygen and nitrogen, only have directly linked to carbon the atoms of sulphur and of halogens which give them their nature of sulphonated or halogenated derivatives (or compound derivates).

7.—Heading No. 29.35 (heterocyclic compounds) is to be taken not to include internal ethers, internal hemi-acetals, methylene ethers of orthodihydric phenols, apoxides with three or four member rings, cyclic acetals, cyclic polymers of aldehydes, of thioaldehydes or of aldimines, anhydrides of polybasic acids, cyclic esters of polyhydric alcohols with polybasic acids, cyclic ureides, imides of polybasic acids, hexamethylenetetramine and trimethylenetrinitramine.

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
I.—HYDROCARBONS AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES
29.01 Hydrocarbons:
(A) Light oils as defined in Note 5(a) to Chapter 27	—	—	—	—
(B) Heavy oils as defined in Note 5(b) to Chapter 27	(a)	50%	331/3%	331/3%
(C) Other:
(1) Hydrocarbon oils as defined in Note 5(c) to Chapter 27	—	—	—	—
(2) Other	—	Free	Free	Free
29.02 Halogenated derivatives of hydrocarbons:
(A) Carbon tetrachloride in containers containing not more than 35 gallons	(a)	10s. per gallon	10s. per gallon	10s. per gallon
(B) Other	—	Free	Free	Free
29.03 Sulphonated, nitrated or nitrosated derivatives of hydrocarbons	—	Free	Free	Free

Section VI
29.04-29.10	CUSTOMS DUTIES

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
II.—ALCOHOLS AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES
29.04 Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives:
(A) Naphtha and methylic alcohol purified so as to be potable:
(1) Warehoused 5 years or more	—	—	—	—
(2) Not warehoused, or warehoused less than 5 years	—	—	—	—
(B) Sulphonated derivatives of alcohols suitable for use as soap substitutes	(a)	75%	75%	50%
(C) Other	—	Free	Free	Free
29.05 Cyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives:
(A) Sulphonated derivatives of alcohols suitable for use as soap substitutes	(a)	75%	75%	50%
(B) Other	—	Free	Free	Free
III.—PHENOLS, PHENOL-ALCOHOLS AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES
29.06 Phenols and phenol-alcohols	—	Free	Free	Free
29.07 Halogenated, sulphonated, nitrated or nitrosated derivatives of phenols or phenol-alcohols	—	Free	Free	Free
IV.—ETHERS, ALCOHOL PEROXIDES, ETHER PEROXIDES, EPOXIDES WITH A THREE OR FOUR MEMBER RING, ACETALS AND HEMIACETALS, AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES
29.08 Ethers, ether-alcohols, ether-phenols, ether-alcohol-phenols, alcohol peroxides and ether peroxides, and their halogenated, sulphonated, nitrated or nitrosated derivatives	—	Free	Free	Free
29.09 Epoxides, epoxyalcohols, epoxyphenols and epoxyethers, with a three or four member ring, and their halogenated, sulphonated, nitrated or nitrosated derivatives	—	Free	Free	Free
29.10 Acetals and hemiacetals and single or complex oxygen-function acetals and hemiacetals, and their halogenated, sulphonated, nitrated or nitrosated derivatives	—	Free	Free	Free

	Section VI
CUSTOMS DUTIES	29.11-29.21

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
V.—ALDEHYDE-FUNCTION COMPOUNDS
29.11 Aldehydes, aldehyde-alcohols, aldehyde-ethers, aldehyde-phenols and other single or complex oxygen-function aldehydes	—	Free	Free	Free
29.12 Halogenated, sulphonated, nitrated or nitrosated derivatives of products falling within heading No. 29.11	—	Free	Free	Free
VI.—KETONE-FUNCTION COMPOUNDS AND QUINONE-FUNCTION COMPOUNDS
29.13 Ketones, ketone-alcohols, ketone-phenols, ketone-aldehydes, quinones, quinone-alcohols, quinone-phenols, quinone-aldehydes and other single or complex oxygen-function ketones and quinones, and their halogenated, sulphonated, nitrated or nitrosated derivatives	—	Free	Free	Free
VII.—ACIDS, ACID ANHYDRIDES, ACID HALIDES, ACID PEROXIDES AND PERACIDS, AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES
29.14 Monoacids and their anhydrides, acid halides, acid peroxides and peracids, and their halogenated, sulphonated, nitrated or nitrosated derivatives	—	Free	Free	Free
29.15 Polyacids and their anhydrides, acid halides, acid peroxides and peracids, and their halogenated, sulphonated, nitrated or nitrosated derivatives	—	Free	Free	Free
29.16 Alcohol-acids, aldehyde-acids, ketone-acids, phenol-acids and other single or complex oxygen-function acids, and their anhydrides, acid halides, acid peroxides and peracids, and their halogenated, sulphonated, nitrated or nitrosated derivatives	—	Free	Free	Free
VIII.—INORGANIC ESTERS AND THEIR SALTS, AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES
29.17 Sulphuric esters and their salts, and their halogenated, sulphonated, nitrated or nitrosated derivatives	—	Free	Free	Free
29.18 Nitrous and nitric esters, and their halogenated, sulphonated, nitrated or nitrosated derivatives	—	Free	Free	Free
29.19 Phosphoric esters and their salts, including lactophosphates, and their halogenated, sulphonated, nitrated or nitrosated derivatives.	—	Free	Free	Free
29.20 Carbonic esters and their salts, and their halogenated, sulphonated, nitrated or nitrosated derivatives	—	Free	Free	Free
29.21 Other esters of mineral acids (excluding halides) and their salts, and their halogenated, sulphonated, nitrated or nitrosated derivatives	—	Free	Free	Free

Section VI
29.22-29.41	CUSTOMS DUTIES

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
IX.—NITROGEN-FUNCTION COMPOUNDS
29.22 Amine-function compounds	—	Free	Free	Free
29.23 Single or complex oxygen-function amino-compounds	—	Free	Free	Free
29.24 Quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipins	—	Free	Free	Free
29.25 Amide-function compounds	—	Free	Free	Free
29.26 Imide-function compounds and imine-function compounds	—	Free	Free	Free
29.27 Nitrile-function compounds	—	Free	Free	Free
29.28 Diazo-, azo- and azoxy-compounds	—	Free	Free	Free
29.29 Organic derivatives of hydrazine of hydroxylamine	—	Free	Free	Free
29.30 Compounds with other nitrogen-functions	—	Free	Free	Free
X.—ORGANO-INORGANIC COMPOUNDS AND HETEROCYCLIC COMPOUNDS
29.31 Organo-sulphur compounds	—	Free	Free	Free
29.32 Organo-arsenic compounds	—	Free	Free	Free
29.33 Organo-mercury compounds	—	Free	Free	Free
29.34 Other organo-inorganic compounds	—	Free	Free	Free
29.35 Heterocyclic compounds; nucleic acids	—	Free	Free	Free
29.36 Sulphonamides	—	Free	Free	Free
29.37 Sultones and sultans	—	Free	Free	Free
XI.—PROVITAMINS, VITAMINS, HORMONES AND ENZYMES, NATURAL OR REPRODUCED BY SYNTHESIS
29.38 Provitamins and vitamins, natural or reproduced by synthesis (including natural concentrates), derivatives thereof used primarily as vitamins, and intermixtures of the foregoing, whether or not in any solvent	—	Free	Free	Free
29.39 Hormones, natural or reproduced by synthesis, and derivatives thereof, used primarily as hormones	—	Free	Free	Free
29.40 Enzymes	—	Free	Free	Free
XII.—GLYCOSIDES AND VEGETABLE ALKALOIDS, NATURAL OR REPRODUCED BY SYNTHESIS, AND THEIR SALTS, ETHERS, ESTERS AND OTHER DERIVATIVES
29.41 Glycosides, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives	—	Free	Free	Free

	Section VI
CUSTOMS DUTIES	29.42-29.45

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
29.42 Vegetable alkaloids, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives	—	Free	Free	Free
XIII.—OTHER ORGANIC COMPOUNDS
29.43 Sugars, chemically pure, other than sucrose, glucose and lactose; sugar ethers and sugar esters, and their salts, other than products of headings Nos. 29.39, 29.41 and 29.42	—	Free	Free	Free
29.44 Antibiotics	—	Free	Free	Free
29.45 Other organic compounds	—	Free	Free	Free

Section VI
30	CUSTOMS DUTIES

Chapter 30

PHARMACEUTICAL PRODUCTS

Notes

1.—For the purposes of heading No. 30.03, "medicaments" means goods (other than foods or beverages such as dietetic, diabetic or fortified foods, tonic beverages, spa water) not falling within heading No. 30.02 or 30.04 which are either:

(a) Products comprising two or more constituents which have been mixed or compounded together for therapeutic or prophylactic uses; or

(b) Unmixed products suitable for such uses put up in measured doses or in forms or in packings of a kind sold by retail for therapeutic or prophylactic purposes.

For the purposes of these provisions of and Note 3(d) to this Chapter, the following are to be treated:

(A) As unmixed products:

(1) Unmixed products dissolved in water;

(2) All goods falling in Chapter 28 or 29; and

(3) Simple vegetable extracts falling in heading No. 13.03, merely standardised or dissolved in any solvent;

(B) As products which have been mixed:

(1) Colloidal solutions and suspensions (other than colloidal sulphur);

(2) Vegetable extracts obtained by the treatment of mixtures of vegetable materials; and

(3) Salts and concentrates obtained by evaporating natural mineral waters.

2.—The headings of this Chapter are to be taken not to apply to:

(a) Aqueous distillates and aqueous solutions of essential oils, suitable for medicinal uses (heading No. 33.05);

(b) Dentifrices of all kinds, including those having therapeutic or prophylactic properties (heading No. 33.06); or

3.—H eading No. 30.05 is to be taken to apply, and to apply only, to:

(a) Sterile surgical catgut and similar sterile suture materials;

(b) Sterile laminaria and sterile laminaria tents;

(d) Opacifying preparations for X-ray examinations and diagnostic reagents (excluding those of heading No. 30.02) designed to be administered to the patient, being unmixed products put up in measured doses or products consisting of two or more products which have been mixed or compounded together for such uses;

(e) Dental cements and other dental fillings; and

(f) First-aid boxes and kits.

Special Provision relating to the Duty on Tablets and Materials therefor.

Whenever it is shown to the satisfaction of the Revenue Commissioners either—

(a) that any material falling within heading No. 30.03 (G)(1) is not intended for the manufacture of tablets of that heading; or

(b) that none of the active ingredients of any goods falling within heading No. 30.03 (G)(1) is the subject of a monograph in the edition for the time being current of the British Pharmacopoeia, the British Pharmaceutical Codex or the British Veterinary Codex,

the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, permit such material or goods to be imported without payment of duty or may repay any duty paid at importation.

	Section VI
CUSTOMS DUTIES	30.01-30.03

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
30.01 Organo-therapeutic glands or other organs, dried, whether or not powdered; organo-therapeutic extracts of glands or other organs or of their secretions; other animal substances prepared for therapeutic or prophylactic uses, not elsewhere specified or included	—	Free	Free	Free
30.02 Antisera; microbial vaccines, toxins, microbial cultures (including ferments but excluding yeasts) and similar products	—	Free	Free	Free
30.03 Medicaments (including veterinary medicaments):
(A) Sterile injection liquids put up in glass containers (other than those stoppered at both ends) of a capacity not exceeding 1,250 cubic centimeters, excluding the following—	(a)	50% or 15s. per 100 containers*	50% or 15s. per 100 containers*	331/8% or 10s. per 100 containers*
Sera
Substances of animal origin and synthetic hormones (other than adrenaline, progesterone and stilboestrol)
Antibiotics and preparations thereof
Salts and preparations of antimony, arsenic, bismuth, copper, gold, iodine or iron
Vitamins (other than B group and vitamin K or its analogues)
Dextran
Antihistamine substances
Sulphonamides
Barbituric acid derivatives
(B) Wines	—	—	—	—
(C) Liquid paraffin	(a)	50%	331/3%	331/3%
(D) Sweetened lozenges and pastilles	(a)	1s. 6d. per lb.	1s. per lb.	6d. per lb.
(E) Disinfectants and antiseptics containing a coal tar derivative, pine oil, chloroxylenol or chlorocresol, insecticides, verminicides, vermicides and fungicides, suitable for use either without further preparation or on the mere addition of water, excluding single chemically defined elements or compounds	(a)	50%	50%	331/3%
(F) Preparations containing malt extract (not being sweetened lozenges or pastilles)	(a)	75% or 4s. 6d. per lb.*	75% or 4s. 6d. per lb.*	50% or 3s. 0d. per lb.*

*Where alternative rates are shown, the rate applicable is whichever is the greater.

Section VI
30.03-30.05	CUSTOMS DUTIES

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
30.03 Medicaments (including veterinary medicaments)—-contd.
(G) Other:
(1) Tablets imported in quantities exceeding 100 tablets at any one time, and materials so prepared as to be suitable without further substantial processing for compression into tablets, excluding hypodermic tablets and moutwash tablets and materials therefor	(a)	75%	75%	50%
(2) Other:
(a) Sweetened:
(i) If the customary trade unit of quantity is reckoned by weight	—	2½d. per lb.	2½d. per lb.	2½d. per lb.
(ii) If the customary trade unit of of quantity is reckoned by measure	—	2s. 1d. per gallon	2s. 1d. per gallon	2s. 1d. per gallon
(b) Unsweetened	—	Free	Free	Free
30.04 Waddling, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in retail packings for medical or surgical purposes, other than goods specified in Note 3 to this Chapter:
(A) Bandages, dressings and lint, excluding adhesive and elastic bandages and chiropodists' pads; cotton wool, wadding and the like, of textile material, not being medicated in accordance with the standards prescribed in the edition for the time being current of the British Pharmaceutical Codex	(a)	50% or 9d. per lb.*	50% or 9d. per lb.*	331/3% or 6d. per lb.*
(B) Other	—	Free	Free	Free
30.05 Other pharmaceutical goods:
(A) Opacifying preparations for X-ray examinations and diagnostic reagents:
(1) In liquid form, suitable for injection, put up in hermetically sealed or rubber-capped glass containers (other than those stoppered at both ends) of a capacity not exceeding 1,250 cubic centimeters:
(a) Salts and preparations of iodine	—	Free	Free	Free
(b) Other	(a)	50% or 15s. per 100 containers*	50% or 15s. per 100 containers*	331/3% or 10s. per 100 containers*
(2) Other	—	Free	Free	Free

*Where alternative rates are shown, the rate applicable is whichever is the greater.

	Section VI
CUSTOMS DUTIES	30.05

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
30.05 Other pharmaceutical goods—-contd.
(B) First-aid boxes and kits	The rates and licensing provisions that would apply if the articles contained in the boxes or kits were imported separately
(C) Other	—	Free	Free	Free

Section VI
31	CUSTOMS DUTIES

Chapter 31

FERTILISERS

Notes

1.—Heading No. 31.02 is to be taken to apply, and to apply only, to the following goods, provided that they are not put up in the forms or packings described in heading No. 31.05:

(A) Goods which answer to one or other of the descriptions given below:

(i) Sodium nitrate containing not more than 16.3 per cent. by weight of nitrogen;

(ii) Ammonium nitrate, whether or not pure;

(iii) Ammonium sulphonitrate, whether or not pure;

(iv) Ammonium sulphate, whether or not pure;

(v) Calcium nitrate containing not more than sixteen per cent. by weight of nitrogen;

(vi) Calcium nitrate-magnesium nitrate, whether or not pure;

(vii) Calcium cyanamide containing not more than twenty-five percent. by weight of nitrogen, whether or not treated with oil;

(viii) Urea containing not more than forty-five per cent. by weight of nitrogen.

(B) Fertilisers consisting of any of the goods described in (A) above, but without quantitative criteria, mixed together.

(C) Fertilisers consisting of ammonium chloride or of any of the goods described in (A) or (B) above, but without quantitative criteria, mixed with chalk, gypsum or other inorganic non-fertilising substances.

(D) Liquid fertilisers consisting of the goods of sub-paragraphs 1 (A) (ii) or (viii) above, or of mixtures of those goods, in an aqueous or liquid ammonia solution.

2.—Heading No. 31.03 is to be taken to apply, and to apply only, to the following goods, provided that they are not put up in the forms or packings described in heading No. 31.05:

(A) Goods which answer to one or other of the descriptions given below:

(i) Basic slag;

(ii) Disintegrated calcined) calcium phosphates (thermophosphates and fused phosphates) and calcined natural aluminium calcium phosphates;

(iii) Superphosphates (single, double or triple);

(iv) Calcium hydrogen phosphate containing not less than 0.2 per cent. by weight of fluorine.

(B) Fertilisers consisting of any of the goods described in (A) above, but without quantitative criteria, mixed together.

(C) Fertilisers consisting of any of the goods described in (A) or (B) above, but without quantitative criteria, mixed with chalk, gypsum or other inorganic non-fertilising substances.

3.—Heading No. 31.04 is to be taken to apply, and to apply only, to the following goods, provided that they are not put up in the forms or packings described in heading No. 31.05:

(A) Goods which answer to one or other of the descriptions given below:

(i) Crude natural potassium salts (for example, carnallite, kainite and sylvinite);

(ii) Crude potassium salts obtained by the treatment of residues of beet molasses;

(iii) Potassium chloride, whether or not pure, except as provided in Note 6(c) below;

(iv) Potassium sulphate containing not more than fifty-two per cent. by weight of K₂ O;

(v) Magnesium sulphate-potassium sulphate containing not more than thirty per cent. by weight of K₂O.

(B) Fertilisers consisting of any of the goods described in (A) above, but without quantitative criteria mixed together.

4.—Ammonium phosphates containing not less than six milligrammes of arsenic per kilogramme are to be classified in heading No. 31.05.

5.—For the purposes of the quantitative criteria specified in Notes 1 (A), 2 (A), 3 (A) and 4 above, the calculation is to be made on the dry anhydrous product.

6.—This Chapter does not cover:

(a) Animal blood of heading No. 05.15;

(b) Separate chemically defined compounds (other than those answering to the descriptions in Note 1 (A), 2 (A), 3 (A) or 4 above); or

(c) Cultured potassium chloride crystals (other than optical elements) weighing not less than two and a half grammes each, of heading No. 38.19; optical elements of potassium chloride (heading No. 90.01).

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
31.01 Guano and other natural animal or vegetable fertilisers, whether or not mixed together, but not chemically treated	—	Free	Free	Free
31.02 Mineral or chemical fertilisers, nitrogenous	—	Free	Free	Free
31.03 Mineral or chemical fertilisers, phosphatic:
(A) Calcined mineral phosphates, ground	(a)	20%	Nil	Nil
(B) Superphosphates	(a)	20%	20%	Nil
(C) Other	—	Free	Free	Free
31.04 Mineral or chemical fertilisers, potassic	—	Free	Free	Free
31.05 Other fertilisers; goods of the present Chapter in tablets, lozenges and similar prepared forms or in packings of a gross weight not exceeding ten kilogrammes:
(A) Artificial fertilisers and chemically treated natural fertilisers, containing two or more of the elements nitrogen, phosphorus or potassium	(a)	20%	Nil	Nil
(B) Goods described in heading No. 31.03(A) in tablets, lozenges and similar prepared forms or in packings of a gross weight not exceeding ten kilogrammes	(a)	20%	Nil	Nil
(C) Goods described in heading No. 31.03 (B) in tablets, lozenges and similar prepared forms or in packings of a gross weight not exceeding ten kilogrammes	(a)	20%	20%	Nil
(D) Other	—	Free	Free	Free

Section VI
32.01-32.05	CUSTOMS DUTIES

Chapter 32

TANNING AND DYEING EXTRACTS; TANNINS AND THEIR DERIVATIVES; DYES, COLOURS PAINTS AND VARNISHES; PUTTY, FILLERS AND STOPPINGS; INKS

Notes

1.—This Chapter does not cover:

(a) Separate chemically defined elements and compounds (except those falling within heading No. 32.04 or 32.05, inorganic products of a kind used as luminophores (heading No. 32.07), and also dyes in forms or packings of a kind sold by retail falling within heading No. 32.09); or

(b) Tannates and other tannin derivatives of products falling within headings Nos. 29.38 to 29.42 29.44 or 35.01 to 35.04.

2.—Heading No. 32.05 is to be taken to include mixtures of stabilised diazonium salts and coupling compound for the production of insoluble azoic dyestuffs on the fibre.

3.—Headings Nos. 32.05, 32.06 and 32.07 are to be taken to apply also to preparations based on, respectively synthetic organic dyestuffs (including pigment dyestuffs), colour lakes and other colouring matter, of kind used for colouring in the mass artificial plastics, rubber or similar materials or as ingredients preparations for printing textiles. The headings are not to be applied, however, to prepared pigments falling within heading No. 32.09

4.—Heading No. 32.09 is to be taken to include solutions (other than collodions) consisting of any of the products specified in headings Nos. 39.01 to 39.06 in volatile organic solvents if, and only if, the weight of the solvent exceeds fifty per cent. of the weight of the solution.

5.—The expression "colouring matter" in this Chapter does not include products of a kind used as extender in oil paints, whether or not they are also suitable for colouring distempers.

6.—The expression "stamping foils" in heading No. 32.09 is to be taken to apply only to products of a kind used for printing, for example, book covers or hat bands, and consisting of:

(a) Thin sheets composed of metallic powder (including powder of precious metal), or pigment, agglomerated with glue, gelatin or other binder; or

(b) Metal (for example, gold or aluminium), or pigment, deposited on paper, artificial plastic material or other support.

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
32.01 Tanning extracts of vegetable origin	—	Free	Free	Free
32.02 Tannins (tannic acids), including water-extracted gall-nut tannin, and their salts, ethers, esters and other derivatives
32.03 Synthetic tanning substances, whether or not mixed with natural tanning materials; artificial bates for pre-tanning (for example, of enzymatic, pancreatic or bacterial origin)	—	Free	Free	Free
32.04 Colouring matter of vegetable origin (including dyewood extract and other vegetable dyeing extracts, but excluding indigo) or of animal origin	—	Free	Free	Free
32.05 Synthetic organic dyestuffs (including pigment dyestuffs); synthetic organic products of a kind used as luminophores; products of the kind known as optical bleaching agents, substantive to the fibre; natural indigo	—	Free	Free	Free

	Section VI
CUSTOMS DUTIES	32.06-32.13

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
32.06 Colour lakes	—	Free	Free	Free
32.07 Other colouring matter; inorganic products of a kind used as luminophores	—	Free	Free	Free
32.08 Prepared pigments, prepared opacifiers and prepared colours, vitrifiable enamels and glazes, liquid lustres and similar products of the kind used in the ceramic, enamelling and glass industries; engobes (slips); glass frit and other glass, in the form of powder, granules or flakes
(A) Vitrifiable enamels in liquid or paste form	(a)	50%	50%	50%
(B) Liquid lustres, other than precious metal lustres	(a)	50%	50%	33½%
(C) Other	—	Free	Free	Free
32.09 Varnishes and lacquers; distempers; prepared water pigments of the kind used for finishing leather, paints and enamels; pigments in licensed oil, white spirit, spirits of turpentine, varnish or other paint or enamel media; stamping foils; dyes in forms or packings of a kind sold by retail
(A) Paints and enamels; distempers in liquid or paste form; pigments; cellulose varnishes, cellulose lacquers and other preparations, in liquid or paste form, which are based on cellulose nitrate or other cellulose derivatives in solvents or diluents; stamping foils; dyes in forms or packings of a kind sold by retail	(a)	75%	75%	50%
(B) Other	—	Free	Free	Free
32.10 Artists', students' and signboard painters' colours, modifying tints, amusement colours and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings, including such colours in sets or outfits, with or without brushes, palettes or other accessories	—	Free	Free	Free
32.11 Prepared driers	(a)	50%	50%	331/3%
32.12 Galziers' putty; grafting putty; painters' fillings, and stopping, sealing and similar mastics, including resin mastics and cements:
(A) Based on calcium carbonate and linseed oil	(a)	50%	50%	50%
(B) Other	—	Free	Free	Free
32.13 Writing ink, printing ink and other inks	(a)	331/3%	331/3%	331/3%

Section VI
33.01-33.04	CUSTOMS DUTIES

Chapter 33

ESSENTIAL OILS AND RESINOIDS; PERFUMERY, COSMETICS AND TOILET PREPARATIONS

Notes

1.—This Chapter does not cover:

(a) Compound alcoholic preparations (known as "concentrated extracts") for the manufacture beverages (heading No. 22.09);

(b) Soap falling within heading No. 34.01; or

2.—Heading No. 33.06 is to be taken to apply, inter alia, to products (whether or not mixed), other than those of heading No. 33.05, suitable for use as perfumery, cosmetics or toilet preparations, put up in packing: of a kind sold by retail for such use.

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
33.01 Essential oils (terpeneless or not); concretes and absolutes; resinoids	—	Free	Free	Free
33.02 Terpenic by-products of the deterpenation of essential oils	—	Free	Free	Free
33.03 Concentrates of essential oils in fats, in fixed oils, or in waxes or the like, obtained by cold absorption or by maceration	—	Free	Free	Free
33.04 Mixtures of two or more odoriferous substances (natural or artificial) and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in the perfumery, food, drink or other industries:
(A) Fruit or vegetable flavouring extracts or essences and synthetic substitutes for such extracts or essences, in solvents or dispersing agents, of a kind used as raw materials in the food and drink industries:
(1) Sweetened:
(a) If the customary trade unit of quantity is reckoned by weight	(a)	37½% plus 2½d. per lb.	25% plus 2½d. per lb.	25% plus 2½d. per lb.
(b) If the customary trade unit of quantity is reckoned by measure	(a)	37½% plus 2s. 1d. per gallon	25% plus 2s. 1d. per gallon	25% plus 2s. 1d. per gallon
(2) Unsweetened	(a)	37½%	25%	25%
(B) Other:
(1) Sweetened:
(a) If the customary trade unit of quantity is reckoned by weight	—	2½d. per lb.	2½d. per lb.	2½d. per lb.
(b) If the customary trade unit of quantity is reckoned by measure	—	2s. 1d. per gallon	2s. 1d. per gallon	2s. 1d. per gallon
(2) Unsweetened	—	Free	Free	Free

	Section VI
CUSTOMS DUTIES	33.05-33.06

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
33.05 Aqueous distillates and aqueous solutions of essential oils, including such products suitable for medicinal uses:
(A) Fruit or vegetable extracts or essences in solvents or dispersing agents, of a kind used as raw materials in the food and drink industries	(a)	37½%	25%	25%
(B) Goods of this heading put up as perfumery or toilet preparations	(a)	100% or £5 per gallon*	100% or £5 per gallon*	100% or £5 per gallon*
(C) Other	—	Free	Free	Free
33.06 Perfumery, cosmetics and toilet preparations:
(A) Perfumery:
(1) Perfumed spirits:
(a) Warehoused 5 years or more	—	—	—	—
(b) Not warehoused, or warehoused less than 5 years	—	—	—	—
(2) Other:
(a) If the customary trade unit of quantity is reckoned by weight	(a)	100% or 10s. per lb.*	100% or 10s. per lb.*	100% or 10s. per lb.*
(b) If the customary trade unit of quantity is reckoned by measure	(a)	100% or £5 per gallon*	100% or £5 per gallon*	100% or £5 per gallon*
(B) Shaving creams; shampoos	(a)	75%	75%	50%
(C) Fuller's earth; petroleum jelly; hair dyes	—	Free	Free	Free
(D) Other:
(1) Cosmetics; toilet preparations for human use:
(a) If the customary trade unit of quantity is reckoned by weight	(a)	100% or 10s. per lb.*	100% or 10s. per lb.*	100% or 10s. per lb.*
(b) If the customary trade unit of quantity is reckoned by measure	(a)	100% or £5 per gallon*	100% or £5 per gallon*	100% or £5 per gallon*
(2) Other	—	Free	Free	Free

*Where alternative rates are shown, the rate applicable is whichever is the greater.

Section VI
34.01-34.03	CUSTOMS DUTIES

Chapter 34

SOAP, ORGANIC SURFACE-ACTIVE AGENTS, WASHING PREPARATIONS, LUBRICATING PREPARATIONS, ARTIFICIAL WAXES, PREPARED WAXES, POLISHING AND SCOURING PREPARATIONS, CANDLES AND SIMILAR ARTICLES, MODELLING PASTES AND DENTAL WAXES

Notes

1.—This Chapter does not cover:

(a) Separate chemically defined compounds; or

(b) Dentifrices, shaving creams or shampoos containing soap or organic surface-active agents (heading No. 33.06).

2.—Heading No. 34.01 is to be taken to apply only to soap, soluble in water, with or without the addition of other substances (for example, disinfectants, abrasive powders, fillers or medicaments).

3.—The reference in heading No. 34.03 to petroleum oils and oils obtained from bituminous minerals is to be taken to apply to the products defined in Note 3 of Chapter 27.

4.—In heading No. 34.04 the expression "prepared waxes, not emulsified or containing solvents" is to be taken to apply only to:

(A) Mixtures of animal waxes, mixtures of vegetable waxes or mixtures of artificial waxes;

(B) Mixtures of different classes of waxes (animal, vegetable, mineral or artificial); and

(C) Mixtures of waxy consistency not emulsified or containing solvents, with a basis of one or more waxes, and containing fats, resins, mineral substances or other materials.

The heading is to be taken not to apply to:

(a) Waxes falling within heading No. 27.13; or

(b) Separate animal waxes and separate vegetable waxes, merely coloured.

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
34.01 Soap, including medicated soap	(a)	75%	75%	50%
34.02 Organic surface-active agents; surface-active preparations and washing preparations, whether or not containing soap	(a)	75%	75%	50%
34.03 Lubricating preparations, and preparations of a kind used for oil or grease treatment of textiles, leather or other materials, but not including preparations containing seventy per cent. or more by weight of petroleum oils or of oils obtained from bituminous minerals:
(A) Lubricating grease being any solid emulsion consisting of saponifiable oils with or without hydrocarbon oils, in which at least one component is wholly or partly saponified by alkalis or alkaline earths and of which not less than 15 per cent. by weight of the mixture consists of unsaponified oil	(a)	37½%	25%	25%
(B) Lubricating oils partly of mineral origin, put up in containers not containing more than 35 gallons of oil	(a)	1s. per gallon	1s. per gallon	1s. per gallon
(C) Other	—	Free	Free	Free

	Section VI
CUSTOMS DUTIES	34.04-34.07

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
34.04 Artificial waxes (including water-soluble waxes); prepared waxes, not emulsified or containing solvents	—	Free	Free	Free
34.05 Polishes and creams, for footwear, furniture or floors, metal polishes, scouring powders and similar preparations, but excluding prepared waxes falling within heading No. 34.04:
(A) Polishing preparations:
(1) Preparations for use on articles or materials in the course of manufacture	—	Free	Free	Free
(2) Other	(a)	331/3%	331/3%	331/3%
(B) Scouring preparations:
(1) Containing soap or other detergent	(a)	75%	75%	50%
(2) Other	—	Free	Free	Free
34.06 Candles, tapers, nightlights and the like	(a)	37½%	37½%	25%
34.07 Modelling pastes (including those put up for children's amusement and assorted modelling pastes); preparations of a kind known as "dental wax" or as "dental impression compounds", in plates, horseshoe shapes, sticks and similar forms	—	Free	Free	Free

Section VI
35.01-35.05	CUSTOMS DUTIES

Chapter 35

ALBUMINOIDAL SUBSTANCES; GLUES

Note

This Chapter does not cover:

(a) Protein substances put up as medicaments (heading No. 30.03); or

(b) Gelatin postcards and other products of the printing industry (Chapter 49).

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
35.01 Casein, caseinates and other casein derivatives; casein glues :
(A) Casein glues	(a)	75%	50%	50%
(B) Other	—	Free	Free	Free
35.02 Albumins, albuminates and other albumin derivatives :
(A) Egg albumin:
(1) Liquid or frozen	(b)	£3 per cwt.	£2 5s. per cwt.	£2 5s. per cwt.
(2) Dried	(b)	4s. 6d. per lb.	4s. 6d. per lb.	4s. 6d. per lb.
(B) Other	—	Free	Free	Free
35.03 Gelatin (including gelatin in rectangles, whether or not coloured or surface-worked, and gelatin derivatives; glues derived from bones, hides, nerves, tendons or from similar products, and fish glues; isinglass)
(A) Gelatin, glues (including glue size) and isinglass	(a)	75%	50%	50%
(B) Other	—	Free	Free	Free
35.04 Peptones and other protein substances and their derivatives; hide powder, whether or not chromed	—	Free	Free	Free
35.05 Dextrins and dextrin glues; soluble or roasted starches; starch glues:
(A) Adhesive pastes which are derived wholly or partly from starch; substances (other than soluble dextrin) in powder, flake, or granular form, which are derived wholly or partly from starch and are suitable for the preparation of adhesive paste by mixing the substance with water only at ordinary temperatures)	(a)	37½% or 3d. per lb.†	25% or 2d. per lb.†	25% or 2d. per lb.†
(B) Other	—	3s. per cwt.	3s. per cwt.	3s. per cwt.

†Where alternative rates are shown, the rate applicable is whichever is the greater.

	Section VI
CUSTOMS DUTIES	35.06

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
35.06 Prepared glues not elsewhere specified or included; products suitable for use as glues put up for sale by retail as glues in packages not exceeding a net weight of one kilogramme:
(A) Prepared glues not elsewhere specified or included:
(1) Adhesive preparations which are aqueous solutions of arabin type gums, put up in containers containing not more than 20 gallons	(a)	37½%	37½%	25%
(2) Other	—	Free	Free	Free
(B) Products put up for sale by retail as glues:
(1) Glue (including glue size) derived from animal or fish	(a)	75%	50%	50%
(2) Adhesive preparations which are aqueous solutions of arabin type gums	(a)	37½%	37½%	25%
(3) Adhesive pastes which are derived wholly or partly from starch; substances (other than soluble dextrin) in powder, flake or granular form, which are derived wholly or partly from starch and are suitable for the preparation of adhesive paste by mixing with water only at ordinary temperatures	(a)	37½% or 3d. per lb.*	25% or 2d. per lb.*	25% or 2d. per lb.*
(4) Dextrin in dry form put up as glue	—	3s. per cwt.	3s. per cwt.	3s. per cwt.
(5) Adhesive solution in the preparation of which rubber (including synthetic rubber) or latex is used or which contains any of these substances	(a)	50%	50%	331/3%
(6) Other	—	Free	Free	Free

*Where alternative rates are shown, the rate applicable is whichever is the greater.

Section VI
36.01-36.06	CUSTOMS DUTIES

Chapter 36

EXPLOSIVES; PROTECHNIC PRODUCTS; MATCHES; PYROPHORIC ALLOYS; CERTAIN COMBUSTIBLE PREPARATIONS

Notes

1.—This Chapter does not cover separate chemically defined compounds other than those described in Note 2(a) or (b) below.

2.—Heading No. 36.08 is to be taken to apply only to:

(a) Metaldehyde, hexamethylenetetramine and similar substances, put up in forms (for example, tablets, sticks or similar forms) for use as fuels; fuels with a basis of alcohol, and similar prepared fuels, in solid or semi-solid form;

(b) Liquid fuels (for example, petrol) of a kind used in mechanical lighters, in containers of a capacity not exceeding three hundred cubic centimeters;

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
36.01 Propellent powders	—	Free	Free	Free
36.02 Prepared explosives, other than propellent powders	—	Free	Free	Free
36.03 Mining, blasting and safety fuses	—	Free	Free	Free
36.04 Percussion and detonating caps; igniters; detonators	—	Free	Free	Free
36.05 Pyrotechnic articles (for example, fireworks, railway fog signals, amorces, rain rockets)	—	Free	Free	Free
36.06 Matches (excluding Bengal matches):
(A) Wooden matches in boxes or other containers—
(1) Containing not more than 10 matches	—	16s. 4d.	16s. 4d.	16s. 4d.
		per 1,000 containers
(2) Containing more than 10 but not more than 20 matches	—	£1 12s. 8d.	£1 12s. 8d.	£1 12s. 8d.
	per 1,000 containers
(3) Containing more than 20 but not more than 50 matches	—	11s. 10d.	11s. 10d.	11s. 10d.
	per 144 containers
(4) Containing more than 50 but not more than 75 matches	—	17s. 9d.	17s. 9d.	17s. 9d.
	per 144 containers
(5) Containing more than 75 matches	—	17s. 9d.	17s. 9d.	17s. 9d.
		per 144 containers and, for each 25 or part of 25 matches over 75,
		4s. 2d.	4s. 2d.	4s. 2d.
		per 144 containers and so in proportion for any less quantity of containers

	Section VI
CUSTOMS DUTIES	36.06-36.08

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
36.06 Matches (excluding Bengal matches)—contd.
(B) Other matches in boxes or other containers—
(1) Containing not more than 20 matches	—	£3 5s. 4d.	£3 5s. 4d.	£3 5s. 4d.
		per 1,000 containers
(2) Containing more than 20 but not more than 50 matches	—	£1 3s. 8d.	£1 3s. 8d.	£1 3s. 8d.
	per 144 containers
(3) Containing more than 50 but not more than 75 matches	—	£1 15s. 6d.	£1 15s. 6d.	£1 15s. 6d.
	per 144 containers
(4) Containing more than 75 matches	—	£1 15s. 6d.	£1 15s. 6d.	£1 15s. 6d.
		per 144 containers and, for each 25 or part of 25 matches over 75,
		8s. 4d.	8s. 4d.	8s. 4d.
		per 144 containers and so in proportion for any less quantity of containers
36.07 Ferro-cerium and other pyrophoric alloys in all forms	—	Free	Free	Free
36.08 Other combustible preparations and products:
(A) Light oils as defined in Note 5(a) to Chapter 27	—	—	—	—
(B) Firelighters	(a)	331/3%	331/3%	331/3%
(C) Other	—	Free	Free	Free

Section VI
37.01-37.04	CUSTOMS DUTIES

Chapter 37

PHOTOGRAPHIC AND CINEMATOGRAPHIC GOODS

Notes

1.—This Chapter does not cover waste or scrap materials.

2.—Heading No. 37.08 is to be taken to apply only to :

(a) Chemical products mixed or compounded for photographic uses (for example, sensitised emulsions, developers and fixers); and

(b) Unmixed substances suitable for such uses and put up in measured portions or put up for sale by retail in a form ready for use.

The heading does not apply to photographic pastes or gums, varnishes or similar products.

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
37.01 Photographic plates and film in the flat, sensitised, unexposed, of any material other than paper, paper-board or cloth	—	Free	Free	Free
37.02 Film in rolls, sensitised, unexposed, perforated or not:
(A) Cinematograph film; X-ray film; microfilm	—	Free	Free	Free
(B) Other:
(1) Not exceeding 3 inches in width	—	22½%	22½%	15%
(2) Exceeding 3 inches in width	—	Free	Free	Free
37.03 Sensitised paper, paperboard and cloth, unexposed or exposed but not developed:
(A) Paper:
(1) In cut sheets measuring not less than 55 square inches in superficial area, or in rolls	—	5%	5%	5%
(2) Other	—	27½%	27½%	20%
(B) Paperboard:
(1) In cut sheets measuring not less than 55 square inches in superficial area, or in rolls	—	Free	Free	Free
(2) Other	—	22½%	22½%	15%
(C) Cloth	—	Free	Free	Free
37.04 Sensitised plates and film, exposed but not developed, negative or positive	—	Free	Free	Free

	Section VI
CUSTOMS DUTIES	37.05-37.08

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
37.05 Plates, unperforated film and perforated film (other than cinematograph film), exposed and developed, negative or positive:
(A) Negatives; positives of a technical or scientific nature; single positives made from photographs taken outside the State, imported by the proprietor of a newspaper, magazine or other publication for the purposes of his trade or business as such proprietor	—	Free	Free	Free
(B) Other	(a)	331/3%	331/3%	331/3%
37.06 Cinematograph film, exposed and developed, consisting only of sound track, negative or positive	—	Free	Free	Free
37.07 Other cinematograph film, exposed and developed, whether or not incorporating sound track, negative or positive	—	Free	Free	Free
37.08 Chemical products and flash light materials, of a kind and in a form suitable for use in photography	—	Free	Free	Free

Section VI
38.01-38.07	CUSTOMS DUTIES

Chapter 38

MISCELLANEOUS CHEMICAL PRODUCTS

Notes

1.—This Chapter does not cover:

(a) Separate chemically defined elements or compounds with the exception of the following:

(1) Artificial graphite (heading No. 38.01);

(2) Disinfectants, insecticides, fungicides, weed-killers, anti-sprouting products, rat poisons and similar products put up as described in heading No. 38.11;

(3) Products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades (heading No. 38.17);

(4) Products specified in Note 2 (a), 2 (c), 2 (d) or 2 (f) below.

(b) Medicaments (heading No. 30.03).

2.—Heading No. 38.19 is to be taken to include the following goods which are to be taken not to fall within any other heading of this Schedule:

(a) Cultured crystals (other than optical elements) weighing not less than two and a half grammes each of magnesium oxide or of the halides of the alkali or of the alkaline-earth metals;

(b) Fusel oil;

(d) Stencil correctors put up in packings for sale by retail;

(e) Ceramic firing testers, fusible, (for example, Seger cones);

f) Plasters specially prepared for use in dentistry; and

(g) Mixed alkylenes with a very low degree of polymerisation.

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
38.01 Artificial graphite; colloidal graphite, other than suspensions in oil	—	Free	Free	Free
38.02 Animal black (for example, bone black and ivory black), including spent animal black	—	Free	Free	Free
38.03 Activated carbon (decolourising, depolarising or adsorbent); activated diatomite, activated clay, activated bauxite and other activated natural mineral products	—	Free	Free	Free
38.04 Ammoniacal gas liquors and spent oxide produced in coal gas purification	—	Free	Free	Free
38.05 Tall oil	—	Free	Free	Free
38.06 Concentrated sulphite lye	—	Free	Free	Free
38.07 Spirits of turpentine (gum, wood and sulphate) and other terpenic solvents produced by the distillation or other treatment of coniferous woods; crude dipentene; sulphite turpentine; pine oil (excluding "pine oils" not rich in terpineol):
(A) Hydrocarbon oils as defined in Note 5 (c)to Chapter 27	—	—	—	—
(B) Other	—	Free	Free	Free

	Section VI
CUSTOMS DUTIES	38.08-38.15

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
38.08 Rosin and resin acids, and derivatives thereof other than ester gums included in heading No. 39.05; rosin spirit and rosin oils:
(A) Hydrocarbon oils as defined in Note 5(c) to Chapter 27	—	—	—	—
(B) Other	—	Free	Free	Free
38.09 Wood tar; wood tar oils (other than the composite solvents and thinners falling within heading No. 38.18); wood creosote; wood naphtha; acetone oil:
(A) Wood tar	—	3d. per cwt.	3d. per cwt.	3d. per cwt.
(B) Hydrocarbon oils as defined in Note 5(c) to Chapter 27	—	Free	Free	Free
(C) Other	—	Free	Free	Free
38.10 Vegetable pitch of all kinds; brewers' pitch and similar compounds based on rosin or on vegetable pitch; foun dry core binders based on natural resinous products:
(A) Pitch and compounds based thereon	—	3d. per cwt.	3d. per cwt.	3d. per cwt.
(B) Other	—	Free	Free	Free
38.11 Disinfectants, insecticides, fungicides, weed-killers, anti-sprouting products, rat poisons and similar products, put up in forms or packings for sale by retail or as preparations or as articles (for example, sulphur-treated bands, wicks and candles, fly-papers):
(A) Flycatchers	(a)	37½% or ¾d. each*	37½% or ¾d. each*	25% or ½d. each*
(B) Other	(a)	50%	50%	33½%
38.12 Prepared glazings, prepared dressings and prepared mordants, of a kind used in the textile, paper, leather or like industries	—	Free	Free	Free
38.13 Pickling preparations for metal surfaces; fluxes and other auxiliary preparations for soldering, brazing or welding; soldering, brazing or welding powders and pastes consisting of metal and other materials; preparations of a kind used as cores or coatings for welding rods and electrodes	—	Free	Free	Free
38.14 Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and similar prepared additives for mineral oils	—	Free	Free	Free
38.15 Prepared rubber accelarators	—	Free	Free	Free

*Where alternative rates are shown, the rate applicable is whichever is the greater.

Section VI
38.16-38.19	CUSTOMS DUTIES

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
38.16 Prepared culture media for development of micro-organisms	—	Free	Free	Free
38.17 Preparations and charges for fire-extinguishers; charged fire-extinguishing grenades:
(A) Charges for fire-extinguishers	(a)	60%	40%	40%
(B) Other	—	Free	Free	Free
38.18 Composite solvents and thinners for varnishes and similar products:
(A) Light oils as defined in Note 5(a) to Chapter 27	—	—	—	—
(B) Other hydrocarbon oils as defined in Note 5(c) to Chapter 27	—	—	—	—
(C) Other	—	Free	Free	Free
38.19 Chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included; residual products of the chemical or allied industries, not elsewhere specified or included:
(A) Light oils as defined in Note 5(a) to Chapter 27	—	—	—	—
(B) Other hydrocarbon oils as defined in Note 5(c) to Chapter 27	—	—	—	—
(C) Metallic naphthenates including such naphthenates prepared for use by the addition of excipients, diluents or solvents	(a)	50%	50%	331/3%
(D) Foundry core binders with a basis of starch or dextrin	(a)	37½% or 3d. per lb.*	25% or 2d. per lb.*	25% or 2d. per lb.*
(E) Deodorants and air fresheners wholly or partly of naphthalene or paradichlorobenzene in solid form other than in flake, powder or granular form	(a)	50%	50%	331/3%
(F) Other	—	Free	Free	Free

*Where alternative rates are shown, the rate applicable is whichever is the greater.

	Section VII
CUSTOMS DUTIES	39

SECTION VII

ARTIFICIAL RESINS AND PLASTIC MATERIALS, CELLULOSE ESTERS AND ETHERS, AND ARTICLES THEREOF; RUBBER, SYNTHETIC RUBBER, FACTICE, AND ARTICLES THEREOF

Chapter 39

ARTIFICIAL RESINS AND PLASTIC MATERIALS, CELLULOSE ESTERS AND ETHERS; ARTICLES THEREOF

Notes

1.—This Chapter does not cover:

(a) Stamping foils of heading No. 32.09;

(b) Artificial waxes (heading No. 34.04);

(d) Saddlery or harness (heading No. 42.01) or travel goods, handbags or other receptacles falling within heading No. 42.02;

(e) Plaits, wickerwork or other articles falling within Chapter 46;

(f) Man-made fibres (Section XI) or articles thereof;

(g) Footwear, headgear, umbrellas, sunshades, walking-sticks, whips, riding-crops, fans or parts thereof or other articles falling within Section XII;

(h) Imitation jewellery falling within heading No. 71.16;

(ij)Articles falling within Section XVI (machines and mechanical or electrical appliances);

(k) Parts of vehicles or aircraft (Section XVII);

(l) Optical elements of artificial plastics, spectacle frames, drawing instruments or other articles falling within Chapter 90;

(m) Goods falling within Chapter 91 (for example, clocks, watches and parts thereof);

(n) Musical instruments or parts thereof or other articles falling within Chapter 92;

(o) Furniture or parts of furniture (Chapter 94);

(p) Brushes or other articles falling within Chapter 96;

(q) Toys, games or sports requisites (Chapter 97); or

(r) Buttons, slide fasteners, combs, mouthpieces or stems for smoking pipes, cigarette-holders or the like, parts of vacuum flasks or the like, pens, propelling pencils or other articles falling within Chapter 98.

2.—Headings Nos. 39.01 and 39.02 are to be taken to apply only to goods of a kind produced by chemical synthesis answering to one of the following descriptions:

(a) Artificial plastics including artificial resins;

(b) Silicones;

3.—Headings Nos. 39.01 to 39.06 are to be taken to apply to materials in the following forms only:

(a) Liquid or pasty (including emulsions, dispersions and solutions);

(b) Blocks, lumps, powders (including moulding powders), granules, flakes and similar bulk forms;

(c) Monofil of which any cross-sectional dimension exceeds one millimetre; seamless tubes, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked;

(d) Plates, sheets, strip, film and foil, whether or not printed or otherwise surface-worked but not cut to shape or otherwise worked, and rectangular articles cut therefrom, not further worked;

(e) Waste and scrap.

Section VII
39.01-39.02	CUSTOMS DUTY

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
39.01 Condensation, polycondensation and polyaddition products, whether or not modified or polymerised, and whether or not linear (for example, phenoplasts, aminoplasts, alkyds, polyallyl esters and other unsaturated polyesters, silicones):
(A) Polyurethane foam, polyurethane sponge and other cellular or expanded forms of polyurethane, being materials having qualities of resiliency and flexibility	(a)	50%	50%	331/3%
(B) Artificial sausage casings	(b)	£5 per lb.	£5 per lb.	£5 per lb.
(C) Pressure sensitive, self-adhesive tape having an adhesive coating on one surface only (other than reflector tape and tape with a backing of foam or sponge material)	(a)	60%	60%	40%
(D) Pressure sensitive, self-adhesive material suitable for conversion by cutting or similar operation into tape of subheading (C) of this heading	(a)	60%	60%	40%
(E) Other:
(1) Plates, sheets and strip	(a)	50%	50%	331/3%
(2) Other	—	Free	Free	Free
39.02 Polymerisation and copolymerisation products (for example, polyethylene, polytetrahaloethylenes, polyisobutylene, polystyrene, polyvinyl chloride, polyvinyl acetate, polyvinyl chloroacetate and other polyvinyl derivatives, polyacrylic and polymethacrylic derivatives, coumarone-indeneresins):
(A) Seamless tubes, other than lay-flay tubes, which are imported in coil form or wound on drums or other supports	(a)	50%	50%	331/3%
(B) Artificial sausage casings	(b)	£5 per lb.	£5 per lb.	£5 per lb.
(C) Seamless tubes of polyethylene film which does not exceed five-thousandths of an inch in thickness, excluding artificial sausage casings	(a)	37½%	37½%	25%
(D) Floor coverings	(a)	2s. per sq. yd.	2s. per sq. yd.	1s. 4d per sq. yd.
(E) Pressure sensitive, self-adhesive tape having an adhesive coating on one surface only (other than reflector tape and tape with a backing of foam or sponge material)	(a)	60%	60%	40%

	Section VII
CUSTOMS DUTIES	39.02-39.04

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
39.02 Polymerisation and copolymerisation products, etc.—contd.
(F) Pressure sensitive, self-adhesive material suitable for conversion by cutting or similar operation into tape of subheading (E) of this heading	(a)	60%	60%	40%
(G) Other:
(1) Plates, sheets and strip	(a)	50%	50%	331/3%
(2) Polyethylene film of a thickness not exceeding five-thousandths of an inch	(a)	37½%	37½%	25%
(3) Other	—	Free	Free	Free
39.03 Regenerated cellulose; cellulose nitrate, cellulose acetate and other cellulose esters, cellulose ethers and other chemical derivatives of cellulose, plasticised or not (for example, collodions, celluloid); vulcanised fibre:
(A) Vulcanised fibre:
(1) Seamless tubes	(a)	50%	50%	331/3%
(2) Other	—	Free	Free	Free
(B) Other:
(1) Liquids or pastes which are based on cellulose nitrate or other cellulose derivatives in solvents or diluents	(a)	75%	75%	50%
(2) Artificial sausage casings	(b)	£5 per lb.	£5 per lb.	£5 per lb.
(3) Pressure sensitive, self-adhesive tape having an adhesive coating on one surface only (other than reflector tape and tape with a backing of foam or sponge material)	(a)	60%	60%	40%
(4) Pressure sensitive, self-adhesive material suitable for conversion by cutting or similar operation into tape of subheading (3) of this heading)	(a)	60%	60%	40%
(5) Other:
(a) Plates, sheets and strip	(a)	50%	50%	33½%
(b) Other	—	Free	Free	Free
39.04 Hardened proteins (for example, hardened casein and hardened gelatin):
(A) Artificial sausage casings	(b)	£5 per lb.	£5 per lb.	£5 per lb.
(B) Plates, sheets and strip	(a)	50%	50%	331/3%
(C) Other	—	Free	Free	Free

Section VII
39.05-39.07	CUSTOMS DUTIES

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
39.05 Natural resins modified by fusion (run gums); artificial resins obtained by esterification of natural resins or of resinic acids (ester gums); chemical derivatives of natural rubber (for example, chlorinated rubber, rubber hydrochloride, oxidised rubber, cyclised rubber):
(A) Artificial sausage casings	(b)	£5 per lb.	£5 per lb.	£5 per lb.
(B) Plates, sheets and strip	(a)	50%	50%	331/3%
(C) Other	—	Free	Free	Free
39.06 Other high polymers, artificial resins and artificial plastic materials, including al inic acid, its salts and esters; linoxyn:
(A) Artificial sausage casings	(b)	£5 per lb.	£5 per lb.	£5 per lb.
(B) Plates, sheets and strip	(a)	50%	50%	331/3%
(C) Other	—	Free	Free	Free
39.07 Articles of materials of the kinds described in headings Nos. 39.01 to 39.06:
(A) Electric lighting appliances and fittings:
(1) Fixtures and fittings for fluorescent lighting	(b)	60%	60%	40%
(2) Lampshades, the following:	(a)	50%	331/3%	331/3%
Lampshades made of a cellulose product and which incorporate a frame of any material
Conical lampshades of a height not exceeding 4½ inches and of a maximum diameter not exceeding 10 inches
Other lampshades of circular cross-section, of a height not exceeding 7 inches and of a maximum diameter not exceeding 7 inches
(3) Electric table lamps and standards for such lamps	—	Free	Free	Free
(4) Other:
(a) Articles of a kind commonly used for domestic purposes (including lampshades not falling within subheading (A)(2) of this heading)	(c)	37½%	33½%	25%
(b) Other	—	Free	Free	Free

	Section VII
CUSTOMS DUTIES	39.07

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
39.07 Articles of materials of the kinds described in headings Nos. 39.01 to 39.06—contd.
(B) Fittings for doors, windows and furniture; suspension hooks; name plates and sign plates; numbers and letters:
(1) Door finger-plates	(a)	50%	331/3%	331/3%
(2) Other	(c)	37½%	37½%	25%
(C) Trays of every description; inkstands	(a)	50%	331/3%	331/3%
(D) Other articles of a kind commonly used for domestic or toilet purposes or for indoor decoration; builders' sanitary ware for indoor use:
(1) Cups, saucers and plates; goblets; containers for salt, pepper and mustard, or any of then; egg-cups and egg-stands; spoons; napkin or serviette rings; salad servers; milk-jugs and cream-jugs; sugar basins; teapot stands, flower-pot stands and other similar stands; book-ends	(a)	50%	331/3%	331/3%
(2) Seats, covers and combined seats and covers for water closet basins	(a)	50%	331/3%	331/3%
(3) Pot scourers of knitted fabric (not being knitted articles falling within heading No. 60.05)	(a)	50%	50%	331/3%
(4) Cake decorations and artificial flowers (not being articles falling within heading No. 67.02)	(c)	60%	60%	40%
(5) Representations of houses, cottages, castles or similar buildings or of round towers, other than articles of a religious character.	(a)	60%	60%	40%
(6) Other	(c)	37½%	37½%	25%
(E) Bottles, flagons, bags, boxes, pots, jars, cases, sachets, and similar articles; stoppers, lids and caps:
(1) Carboys; containers for photographic colour transparencies	—	Free	Free	Free
(2) Screw caps for bottles and jars	(a)	50%	331/3%	331/3%
(3) Other	(c)	37½%	37½%	25%
(F) Articles of apparel and clothing accessories:
(1) Shirt collars	(a)	45%	45%	30%
(2) Belts; dress shields; shoulder pads and other such pads; life jackets	—	Free	Free	Free

Section VI
39.07	CUSTOMS DUTIES

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
39.07 Articles of materials of the kinds described in headings No. 39.01 to 39.06—contd.
(F) Articles of apparel, etc.—contd.
(3) Other articles and accessories	(a)	75%	75%	50%
(4) Parts of the goods of subheadings (1), (2) and (3) above	—	Free	Free	Free
(G) Carrycots and similar articles and hoods and aprons suitable therefor	(a)	75%	75%	50%
(H) Filling or loose-leaf covers, binders and similar articles	(a)	50%	50%	25%
(IJ) Trees, stretchers and fillers for footwear	(a)	60%	40%	40%
(K) Handles for knives	(a)	75%	75%	50%
(L) Handles for tools other than knives	(c)	37½%	37½%	25%
(M) Watch straps and watch bracelets	(c)	60%	40%	40%
(N) Rosaries and assemblies of bead for rosaries)	(a)	75% or 1½d. the length of ten beads or fraction of ten beads*	75% or 1½d. the length of ten beads or fraction of ten beads*	50% or 1d. the length of ten beads or fraction of ten beads*
(O) Advertising signs of the box type	(a)	75%	50%	50%
(P) Floor coverings, including floor mats	(a)	2s. per sq. yd.	2s. per sq. yd.	1s. 4d. per sq. yd.
(Q) Tubes (not being seamless tubes of heading No. 39.03), sleeves, bobbins, spools and similar articles of vulcanised fibre	(a)	50%	50%	331/3%
(R) Tubes (other than lay-flat tubes) which are imported in coil form or wound on drums or other supports, being seamless tubes with attached fittings or other tubes with or without attached fittings	(a)	50%	50%	331/3%
(S) Artificial sausage casings	(b)	£5 per lb.	£5 per lb.	£5 per lb.
(T) Polyethylene film of a thickness not exceeding five-thousandths of an inch, cut of non-rectangular shape or in tubes obtained by sealing, excluding artificial sausage casings	(a)	37½%	37½%	25%
(U) Knitted fabric suitable for the manufacture of pot scourers (not being knitted fabric of heading No. 60.01)	(a)	50%	50%	331/3%
(V) Material of a kind described in heading No. 39.01(A), in shapes or pieces suitable for upholstery	(a)	50%	50%	331/3%
(W) Other	—	Free	Free	Free

*Where alternative rates are shown, the rate applicable is whichever is the greater.

	Section VII
CUSTOMS DUTIES	40

Chapter 40

RUBBER, SYNTHETIC RUBBER, FACTICE, AND ARTICLES THEREOF

Notes

1.—Except where the context otherwise requires, throughout this Schedule the expression "rubber" means the following products, whether or not vulcanised or hardened: natural rubber, balata, gutta-percha and similar natural gums, synthetic rubber, and factice derived from oils, and such substances reclaimed.

2.—This Chapter does not cover the following products of rubber and textiles, which fall generally within Section XI:

(a) Knitted or crocheted fabric or articles thereof, elastic or rubberised (other than transmission, conveyor and elevator belts or belting, of rubberised knitted or crocheted fabric of heading No. 40.10); other elastic fabric or articles thereof;

(b) Textile hosepiping and similar textile tubing, internally coated or lined with rubber (heading No. 59.15);

(c) Woven textile fabrics (other than the goods of heading No. 40.10) impregnated, coated, covered or laminated with rubber:

(i) Weighing not more than one and a half kilogrammes per square metre; or

(ii) Weighing more than one and a half kilogrammes per square metre and containing more than fifty per cent. by weight of textile material;

and articles of those fabrics;

(d) Felt impregnated or coated with rubber and containing more than fifty per cent. by weight of textile material, and articles thereof;

(e) Bonded fibre fabrics impregnated or coated with rubber, or in which rubber forms the bonding substance, irrespective of their weight per square metre, and articles thereof;

(f) Fabrics composed of parallel textile yarns agglomerated with rubber, irrespective of their weight per square metre, and articles thereof.

However, plates, sheets and strip of expanded, foam or sponge rubber, combined with textile fabric, and articles thereof, are to be classified in Chapter 40 provided that the textile fabric is present merely for reinforcing purposes.

3.—The following are also not covered by this Chapter:

(a) Footwear or parts thereof falling within Chapter 64;

(b) Headgear or parts thereof (including bathing caps) falling within Chapter 65;

(c) Mechanical or electrical appliances or parts thereof (including electrical goods of all kinds), of hardened rubber, falling within Section XVI;

(d) Articles falling within Chapter 90, 92, 94 or 96;

(e) Toys, games or sports requisites (other than sports gloves and goods falling within heading No. 40.11) (Chapter 97); or

(f) Buttons, combs, smoking pipe stems, pens or other articles falling within Chapter 98.

4.—In Note 1 to this Chapter and in headings Nos. 40.02, 40.05 and 40.06, the expression "synthetic rubber" is to be taken to apply to:

(a) Unsaturated synthetic substances which can be irreversibly transformed into non-thermoplastic substances by vulcanisation with sulphur, selenium or tellurium, and which. when so vulcanised as well as may be (without the addition of any substances such as plasticisers, fillers or reinforcing agents not necessary for the cross-linking), can produce non-thermoplastic substances which, at a temperature between fifteen and twenty degrees Centigrade, will not break on being extended to

Section VII
40.01	CUSTOMS DUTIES

three times their original length and will return after being extended to twice their original length, within a period of two hours, to a length not greater than one and a half times their original length. Such substances include cispolyisoprene, polybutadiene, polychlorobutadiene (GRM), polybutadienestyrene (GRS), polychlorobutadiene-acrylonitrile (GRN), polybutadiene-acrylonitrik (GRA) and butyl rubber (GRI);

(b) Thioplasts (GRP); and

(c) Natural rubber modified by grafting or mixing with artificial plastic material, provided that it complies with the requirements concerning vulcanisation, elasticity and reversibility in (a) above

5.—Headings Nos. 40.01 and 40.02 are to be taken not to apply to:

(a) Natural or synthetic rubber latex (including pre-vulcanised rubber latex) compounded with vulcanising agents or accelerators, fillers or reinforcing agents, plasticisers, colouring matter (other than colouring matter added solely for the purpose of identification), or with any other substance; however, latex merely stabilised or concentrated, and thermo-sensitive and electro-positive latex are to be classified in heading No. 40.01 or 40.02 as the case may be;

(b) Rubber which has been compounded with carbon black (with or without the addition of mineral oil) or with silica (with or without the addition of mineral oil) before coagulation or with any substance after coagulation; or

(c) Mixtures of any of the products specified in Note 1 to the present Chapter, whether or not compounded with any other substance.

6.—Thread wholly of vulcanised rubber, of any cross-section of which any dimension exceeds five millimetres is to be classified as strip, rod or profile shape, falling within heading No. 40.08.

7.—Heading No. 40.10 is to be taken to include transmission, conveyor or elevator belts or belting of textile fabric impregnated, coated, covered or laminated with rubber or made from textile yarn or cord impregnated or coated with rubber.

8.—For the purpose of heading No. 40.06, pre-vulcanised rubber latex is to be deemed to be unvulcanised rubber latex.

For the purposes of headings Nos. 40.07 to 40.14, balata, gutta-percha and similar natural gums, and factice derived from oils, and such substances reclaimed, are to be deemed to be vulcanised rubber whether or not they have been vulcanised.

9.—In headings Nos. 40.05, 40.08 and 40.15, the expressions "plates", "sheets" and "strip" are to be taken to apply, and to apply only, to plates, sheets and strip, whether or not printed or otherwise surface-worked but not cut to shape or otherwise worked, and rectangular articles cut therefrom not further worked.

In heading No. 40.08 the expression "rods" and "profile shapes" and in heading No. 40.15 the expressions "rods", "profile shapes" and "tubes" are to be taken to apply, and to apply only, to such products, whether or not cut to length or surface-worked but not otherwise worked.

Special Provision relating to the Duties on certain Belts and Tyres.

Where it is shown to the satisfaction of the Revenue Commissioners that an article classified in heading No. 40.10 (A) or 40.11 (A) is being imported for use for some purpose other than that specified in the heading, the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, allow the article to be imported without payment of duty or, where duty has been paid on importation, repay the duty.

Tariff Heading>	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
I.—RAW RUBBER
40.01 Natural rubber latex, whether or not with added synthetic rubber latex; pre-vulcanised natural rubber latex; natural, balata, gutta-percha and similar natural gums	—	Free	Free	Free

	Section VII
CUSTOMS DUTIES	40.02-40.09

Tariff Heading>	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
40.02 Synthetic rubber latex; pre-vulcanised synthetic rubber latex; synthetic rubber; factice derived from oils	—	Free	Free	Free
40.03 Reclaimed rubber	—	Free	Free	Free
40.04 Waste and parings of unhardened rubber; scrap of unhardened rubber, fit only for the recovery of rubber; powder obtained from waste or scrap of unhardened rubber	—	Free	Free	Free
II.—UNVULCANISED RUBBER
40.05 Plates, sheets and strip, of unvulcanised natural or synthetic rubber, other than smoked sheets and crepe sheets of heading No. 40.01 or 40.02; granules of unvulcanised natural or synthetic rubber compounded ready for vulcanisation; unvulcanised natural or synthetic rubber, compounded before or after coagulation either with carbon black (with or without the addition of mineral oil) or with silica (with or without the addition of mineral oil), in any form, of a kind known as masterbatch	—	Free	Free	Free
40.06 Unvulcanised natural or synthetic rubber, including rubber latex, in other forms or states, (for example, rods, tubes and profile shapes, solutions and dispersions); articles of unvulcanised natural or synthetic rubber (for example, coated or impregnated textile thread; rings and discs):
(A) Adhesive solutions	(a)	50%	50%	33½%
(B) Other	—	Free	Free	Free
III.—ARTICLES OF UNHARDENED VULCANISED RUBBER
40.07 Vulcanised rubber thread and cord, whether or not textile covered, and textile thread covered or impregnated with vulcanised rubber:
(A) Vulcanised rubber thread and cord, textile covered	(a)	80%	80%	80%
(B) Other	—	Free	Free	Free
40.08 Plates, sheets, strip, rods and profile shapes, of unhardened vulcanised rubber:
(A) Plates, sheets and strip suitable for use in the manufacture or repair of soles, insoles or heels of footwear	(a)	50%	50%	33 1/3%
(B) Other	—	Free	Free	Free
40.09 Pipping and tubing, of unhardened vulcanised rubber	—	Free	Free	Free

Section VII
40.10-40.16	CUSTOMS DUTIES

Tariff Heading>	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
40.10 Transmission, conveyor or elevator belts or belting, of vulcanised rubber:
(A) Belts for the engines of headings Nos. 84.06 (A) and 84.08 (A)	(d)	37½%	37½%	37½%
(B) Other	—	Free	Free	Free
40.11 Rubber tyres, tyre cases, interchangeable tyre treads, inner tubes and tyre flaps, for wheels of all kinds:
(A) For the vehicles of headings Nos. 87.01 87.02, 87.03. 87.07, 87.08, 87.09 and 87.14 (A) or for self-propelled machines falling within headings Nos. 84.22 (D) and 84.23	(d),(e)	50%	50%	50%
(B) For cycle, not motorised	(a)	75%	75%	50%
(C) Other	—	Free	Free	Free
40.12 Hygienic and pharmaceutical articles (including teats), of unhardened vulcanised rubber, with or without fittings of hardened rubber:
(A) Hot water bottles	(a)	9d. each	6d. each	6d. each
(B) Other	—	Free	Free	Free
40.13 Articles of apparel and clothing accessories (including gloves), for all purposes, of unhardened vulcanised rubber:
(A) Belts; dress shields; shoulder pads and other such pads; life jackets	—	Free	Free	Free
(B) Guards and protectors for use in games or sport	(a)	10%	10%	10%
(C) Other articles and accessories	(a)	75%	75%	50%
(D) Parts of the goods of subheadings (A), (B) and (C) of this heading	—	Free	Free	Free
40.14 Other articles of unhardened vulcanised rubber:
(A) Rubber parts of date and marking stamps	(a)	15%	10%	10%
(B) Tips, studs and other protectors for footwear	(a)	1d. each	1d. each	1d. each
(C) Other	—	Free	Free	Free
IV.—HARDENED RUBBER (EBONITE AND VULCANITE); ARTICLES MADE THEREOF
40.15 Hardened rubber (ebonite and vulcanite), in bulk, plates, sheets, strip, rods, profile shapes or tubes; scrap, waste and power, of hardened rubber	—	Free	Free	Free
40.16 Articles of hardened rubber (ebonite and vulcanite)	—	Free	Free	Free

	Section VIII
CUSTOMS DUTIES	41.01-41.04

SECTION VIII

RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES THEREOF; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF GUT (OTHER THAN SILK-WORM GUT)

Chapter 41

RAW HIDES AND SKINS (OTHER THAN FURSKINS) AND LEATHER

Notes

1.—This Chapter does not cover:

(a) Parings or similar waste, of raw hides or skins (heading No. 05.05 or 05.06);

(b) Birdskins or parts of birdskins, with their feathers or down, falling within heading No. 05.07 or 67.01; or

(c) Hides or skins, with the hair on, raw, tanned or dressed (Chapter 43); the following are, however, to be classified in heading No. 41.01, namely, raw hides or skins with the hair on, of bovine cattle (including buffalo), of equine animals, of sheep and lamps (except Persian, Astrakhan, Caracul and similar lambs, Indian, Chinese, Mongolian and Tibetan lambs), of goats and kids (except Yemen, Mongolian and Tibetan goats and kids), of swine (including peccary), of reindeer, of chamois, of gazelle, of deer, of elk, of roebucks or of dogs.

2.—Throughout this Schedule the expression "composition leather" is to be taken to mean only substances of the kind referred to in heading No. 41.10.

Tariff Heading>	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
41.01 Raw hides and skins (fresh, salted, dried, pickled or lined), whether or not split, including sheepskins in the wool	—	Free	Free	Free
41.02 Bovine cattle leather (including buffalo leather, and equine leather, except leather falling within heading No. 41.06, 41.07 or 41.08:
(A) Chrome-tanned leather having a chromiumoxide content of not less than 3 per cent.	(a)	40%	40%	15%
(B) Other	(a)	75% or 9d. per lb.*	50% or 6d. per lb.*	50% or 6d. per lb.*
41.03 Sheep and lamb skin leather, except leather falling within heading No. 41.06, 41.07 or 41.08:
(A) Chrome-tanned leather having a chromiumoxide content of not less than 3 per cent.	(a)	40%	40%	15%
(B) Other	(a)	75% or 9d. per lb.*>	50% or 6d. per lb.*	50% or 6d. per lb.*
41.04 Goat and kid skin leather, except leather falling within heading No. 41.06, 41.07 or 41.08	—	Free	Free	Free

*Where alternative rates are shown, the rate applicable is whichever is the greater.

Section VIII
41.05-41.10	CUSTOMS DUTIES

Tariff Heading>	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
41.05 Other kinds of leather, except leather falling within heading No. 41.06, 41.07 or 41.08	—	Free	Free	Free
41.06 Chamois-dressed leather	—	Free	Free	Free
41.07 Parchment-dressed leather	—	Free	Free	Free
41.08 Patent leather and imitation patent leather; metallised leather	—	Free	Free	Free
41.09 Parings and other waste, of leather or of composition or parchment-dressed leather, not suitable for the manufacture of articles of leather; leather dust, powder and flour	—	Free	Free	Free
41.10 Composition leather with a basis of leather or leather fibre, in slabs, in sheets or in rolls	(a)	50%	50%	331/3%

	Section VIII
CUSTOMS DUTIES	42.01-42.02

Chapter 42

ARTICLES OF LEATHER; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT OTHER THAN SILK-WORM GUT)

Notes

1.—This Chapter does not cover

(a) Sterile surgical catgut and similar sterile suture materials (heading No. 30.05);

(b) Articles of apparel and clothing accessories (except gloves), lined with furskin or artificial fur or to which furskin or artificial fur is attached on the outside except as mere trimming (heading No. 43.03 or 43.04);

(d) Articles falling within Chapter 64;

(e) Headgear or parts thereof falling within Chapter 65;

(f) Whips, riding-crops or other articles of heading No. 66.02;

(g) Strings, skins for drums and the like, and other parts of musical instruments (heading No. 92.09 or 92.10);

(h) Furniture or parts of furniture (Chapter 94);

(ij) Toys, games or sports requisites of Chapter 97; or

(k) Buttons, studs, cuff-links, press-fasteners, including snap-fasteners and press-studs, and blanks and parts of such articles, falling within heading No. 98.01 or Chapter 71.

2.—An incomplete or unfinished article is to be classified with the corresponding complete or finished article, provided it has the essential character of that complete or finished article.

3.—For the purposes of heading No. 42.03, the expression "articles of apparel and clothing accessories" is to be taken to apply, inter alia, to gloves (including sports gloves), aprons and other protective clothing, braces, belts, bandoliers and wrist straps, including watch straps.

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
42.01 Saddlery and harness, of any material (for example, saddles, harness, collars, traces, knee-pads and boots), for any kind of animals:
(A) Collars, leads and muzzles for dogs; covers, saddle cloth and the like for animals	(a)	40%	40%	40%
(B) Other	—	Free	Free	Free
42.02 Travel goods (for example, trunks, suit-cases, hat-boxes, travelling-bags, rucksacks), shoppingbags, handbags, satchels, brief-cases, boxes (for example, for arms, musical instruments, binoculars, jewellery, bottles, collars, footwear, brushes) and similar container, of leather or of composition leather, of vulcanised fibre, of artificial plastic sheeting, of paperboard or of textile fabric:
(A) Covered trunks having a foundation of wood; school satchels	—	Free	Free	Free
(B) Cases, boxes and other containers for musical instruments	(a)	331/3%	22 2/9%	22 3/9%

Section VIII
42.02-42.06	CUSTOMS DUTIES

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
42.02 Travel goods, etc.—contd.
(C) Cases and boxes of a kind normally sold with, or used in the display of, clocks, watches, studs, cuff-links, or articles of personal adornment, being containers having a foundation of wood or paperboard	(a)	50%	50%	50%
(D) Other	(a)	60%	60%	60%
42.03 Articles of apparel and clothing accessories, of leather or of composition leather:
(A) Watch straps and watch bracelets	(c)	60%	60%	40%
(B) Other wrist straps; braces, belts and bandoliers	—	Free	Free	Free
(C) Guards and protectors for use in games and sport	(a)	10%	10%	10%
(D) Other	(a)	75%	75%	50%
42.04 Articles of leather or of composition of a kind used in machinery or mechanical appliances or for industrial purposes:
(A) Transmission belts and belting	(a)	20%	20%	20%
(B) Other	—	Free	Free	Free
42.05 Other articles of leather of composition leather:
(A) Welting suitable for use in the manufacture of footwear	(a)	50%	50%	331/3%
(B) Lampshades	(a)	50%	331/3%	331/3%
(C) Cases for pouffes	(a)	75%	75%	50%
(D) Leather and composition leather cut to shape or otherwise made up for use in the manufacture of articles of apparel or headgear	(a)	75%	75%	50%
(E) Parts of bags for golf clubs	(a)	40%	40%	40%
(F) Parts (other than straps) of handbags	(a)	60%	60%	40%
(G) Laces	(a)	100% or 2s. per gross*	100% or 2s. per gross*	100% or 2s. per gross*
(H) Other	—	Free	Free	Free
42.06 Articles made from gut (other than silk-worm gut), from goldbeater's skin, from bladders or from tendons	—	Free	Free	Free

*Where alternative rates are shown, the rate applicable is whichever is the greater.

	Section VIII
CUSTOMS DUTIES	43.01-43.02

Chapter 43

FURSKINS AND ARTIFICIAL FUR; MANUFACTURES THEREOF

Notes

1.—Throughout this Schedule references to furskins, other than to raw furskins of heading No. 43.01, are to be taken to apply to hides or skins of all animals which have been tanned or dressed with the hair on.

2.—This Chapter does not cover:

(a) Birdskins or parts of birdskins, with their feathers or down, falling within heading No. 05.07 or 67.01;

(b) Raw hides or skins, with the hair on, of a kind falling within Chapter 41 (see Note 1 (c) to that Chapter);

(d) Articles falling within Chapter 64;

(e) Headgear or parts thereof falling within Chapter 65; or

(f) Toys, games or sports requisites of Chapter 97.

3.—For the purposes of heading No. 43.02, the expression "plates, crosses and similar forms" means furskins or parts thereof (excluding "dropped" skins) sewn together in rectangles, crosses or trapeziums, without the addition of other materials. Other assembled skins ready for immediate use (or requiring only cutting to become ready for use), and skins or parts of skins sewn together in the form of garments or parts or accessories of garments or of other articles fall within heading No. 43.03.

4.—Articles of apparel and clothing accessories (except those excluded by Note 2) lined with furskin or artificial fur or to which furskin or artificial fur is attached on the outside except as mere trimming are to be classified under heading No. 43.03 or 43.04 as the case may be.

5.—Throughout this Schedule the expression "artificial fur" means any imitation of furskin consisting of wool, hair or other fibres gummed or sewn on to leather, woven fabric or other materials, but does not include imitation furskins obtained by weaving (heading No. 58.04, for example).

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
43.01 Raw furskins	—	Free	Free	Free
43.02 Furskins, tanned or dressed, including furskins assembled in plates, crosses and similar forms; pieces or cuttings, of furskin, tanned or dressed, including heads, paws, tails and the like (not being fabricated):
(A) Sheep skins whether or not dyed	(a)	37½%	37½%	25%
(B) Furskins (including assemblies of furskins) and pieces or cuttings of furskins which have undergone any process of manufacture other than dressing, tanning or dyeing and are suitable for use in the manufacture of articles of apparel of clothing accessories	(a)	75%	75%	50%
(C) Other	—	Free	Free	Free

Section VIII
43.03-43.04	CUSTOMS DUTIES

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
43.03 Articles of furskin:
(A) Articles of apparel and clothing accessories and parts thereof; shaped furskins and assemblies of furskins suitable for use in the manufacture of articles of apparel or clothing accessories; trimmings	(a)	75%	75%	50%
(B) Floor coverings	(a)	37½%	37½%	25%
(C) Other	—	Free	Free	Free
43.04 Artificial fur and articles made thereof:
(A) Artificial fur	—	Free	Free	Free
(B) Articles of apparel and clothing accessories and parts thereof; shaped pieces, and assemblies of pieces, of artificial fur suitable for use in the manufacture of articles of apparel or clothing accessories	(a)	75%	75%	50%
(C) Other	—	Free	Free	Free

	Section IX
CUSTOMS DUTIES	44

SECTION IX

WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL; CORK AND ARTICLES OF CORK; MANUFACTURES OF STRAW, OF ESPARTO AND OF OTHER PLAITING MATERIALS; BASKETWARE AND WICKERWORK

Chapter 44

WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL

Notes

1.—This Chapter does not cover:

(a) Wood of a kind used primarily in perfumery, in pharmacy, or for insecticidal, fungicidal or similar purposes (heading No. 12.07);

(b) Wood of a kind used primarily in dyeing or in tanning (heading No. 13.01);

(d) Articles falling within Chapter 46;

(e) Footwear or parts thereof falling within Chapter 64;

(f) Goods falling within Chapter 66 (for example, umbrellas and walking-sticks and parts thereof);

(g) Goods falling within heading No. 68.09;

(h) Imitation jewellery falling within heading No. 71.16;

(ij) Goods falling within Section XVII (for example, wheel-wrights' wares);

(k) Goods falling within Chapter 91 (for example, clocks and clock cases);

(l) Musical instruments or parts thereof (Chapter 92);

(m) Parts of firearms (heading No. 93.06);

(n) Furniture or parts thereof falling within Chapter 94;

(o) Toys, games or sports requisites or other articles falling within Chapter 97; or

(p) Smoking pipes or the like or parts thereof, buttons, pencils or other articles falling within Chapter 98.

2.—Articles of wood, whether or not comprising accessories or parts of glass, marble or other materials, imported unassembled or disassembled are to be classified as such articles, provided that the parts are imported at the same time.

3.—In this Chapter, the expression "improved wood" means wood which has been subjected to chemical or physical treatment (being, in the case of layers bonded together, treatment in excess of that needed to ensure a good bond), and which has thereby acquired increased density or hardness together with improved mechanical strength or resistance to chemical or electrical agencies.

4.—Headings Nos. 44.19 to 44.28 are to be taken to apply to articles of the respective descriptions of plywood, cellular wood, "improved" wood or reconstituted wood as they apply to such articles of wood.

5.—Heading No. 44.25 shall be taken not to apply to tools in which metal parts form the blade, working edge, working surface or other working part.

6.—For the purposes of heading No. 44.28 (F), a grooved slat shall be deemed to consist of a number of articles equal to the number of grooves in the slat and duty shall be charged on such slats accordingly.

Section IX
44.01-44.14	CUSTOMS DUTIES

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
44.01 Fuel wood, in logs, in billets, in twigs or in faggots; wood waste, including sawdust	—	Free	Free	Free
44.02 Wood charcoal (including shell and nut charcoal), agglomerated or not	—	Free	Free	Free
44.03 Wood in the rough, whether or not stripped of its bark or merely roughed down	—	Free	Free	Free
44.04 Wood, roughly squared or half-squared, but not further manufactured	—	Free	Free	Free
44.05 Wood sawn lengthwise, sliced or peeled, but not further prepared, of a thickness exceeding five millimetres	—	Free	Free	Free
44.06 Wood paving blocks	—	Free	Free	Free
44.07 Railway or tramway sleepers of wood	—	Free	Free	Free
44.08 Riven staves of wood, not further prepared than sawn on one principal surface; sawn staves of wood, of which at least one principal surface has been cylindrically sawn, not further prepared than sawn	—	Free	Free	Free
44.09 Hoopwood; split poles; piles, pickets and stakes of wood, pointed but not sawn lengthwise, chipwood; wood chips of a kind suitable for use in the manufacture of vinegar or for the clarification of liquids	—	Free	Free	Free
44.10 Wooden sticks, roughly trimmed but not turned, bent nor otherwise worked, suitable for the manufacture of walking-sticks, whips, golf club shafts, umbrella handles, tool handles or the like	—	Free	Free	Free
44.11 Drawn wood; match splints; wooden pegs or pins for footwear	—	Free	Free	Free
44.12 Wood wool and wood flour	—	Free	Free	Free
44.13 Wood (including blocks, strips and friezes for parquet or wood block flooring, not assembled), planed, tongued, grooved, rebated, chamfored, V-jointed, centre V-jointed, beaded, centre-beaded or the like, but not further manufactured:
(A) Boards and planks of softwood, the minimum thickness of which does not exceed one inch	—	Free	Free	Free
(B) Other	(a)	50%	50%	331/3%
44.14 Wood sawn lengthwise, sliced or peeled but not further prepared, of a thickness not exceeding five millimetres; veneer sheets and sheets for plywood, of a thickness not exceeding five millimetres:
(A) Veneer sheets subjected to any process of preparation other than cutting into rectangular pieces	(a)	50%	50%	50%
(B) Other	—	Free	Free	Free

	Section IX
CUSTOMS DUTIES	44.15-44.23

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
44.15 Plywood, blockboard, laminboard, battenboard and similar laminated wood products (including veneered panels and sheets); inlaid wood and wood marquetry:
(A) Veneered with wood	(a)	50%	50%	50%
(B) Other:
(1) Blackboard, laminboard and battenboard, not faced with metal	(a)	37½%	37½%	25%
(2) Other	—	Free	Free	Free
44.16 Cellular wood panels, whether or not faced with base metal:
(A) Not exceeding 1¼ inches in thickness, and not faced with metal	(a)	37½%	37½%	25%
(B) Other	—	Free	Free	Free
44.17 "Improved" wood, in sheets, blocks or the like	—	Free	Free	Free
44.18 Reconstituted wood, being wood shavings, wood chips, sawdust, wood flour or other ligneous waste agglomerated with natural or artificial resins or other organic binding substances, in sheets, blocks or the like	(a)	37½%	37½%	25%
44.19 Wooden beadings and mouldings, including moulded skirting and other moulded boards:
(A) Wholly of wood, and not embossed or carved	(a)	50%	50%	331/3%
(B) Other	—	Free	Free	Free
44.20 Wooden picture frames, photograph frames, mirror frames and the like	(a)	75%	50%	50%
44.21 Complete wooden packing cases, boxes, crates, drums and similar packings imported assembled, unassembled or partly assembled:
(A) Butter boxes of the pyramid type; drums	—	Free	Free	Free
(B) Chip baskets and chip punnets	(a)	37½%	37½%	25%
(C) Other	(a)	50%	50%	331/3%
44.22 Casks, barrels, vats, tubs, buckets and other coopers' products and parts thereof, of wood, other than staves falling within heading No. 44.08:
(A) Barrels, casks and kegs for butter; tubs	(a)	50%	50%	331/3%
(B) Other	—	Free	Free	Free
44.23 Builders' carpentry and joinery (including prefabricated and sectional buildings and assembled parquet flooring panels)	(a)	50%	50%	331/3%

Section IX
44.24-44.27	CUSTOMS DUTIES

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
44.24 Household utensils of wood:
(A) Clothes pegs	(a)	50%	50%	331/3%
(B) Ironing boards	(a)	50%	50%	331/3%
(C) Other	—	Free	Free	Free
44.25 Wooden tools, tool bodies, tool handles, broom and brush bodies and handles; boot and shoe lasts and trees, of wood:
(A) Handles and bodies for brushes, brooms and mops; handles for forks, hoes, rakes, spades, shovels, hammers, hatchets, adzes, axes, pickaxes and mattocks; handles and sections of handles for chimney and sewer scrapers and cleaners	(a)	50%	50%	331/3%
(B) Boot and shoe lasts	(a)	60%	40%	40%
(C) Other	—	Free	Free	Free
44.26 Spools, cops, bobbins, sewing thread reels and the like, of turned wood	—	Free	Free	Free
44.27 Standard lamps, table lamps and other lighting fittings, of wood; articles of furniture, of wood, not falling within Chapter 94; caskets, cigarette boxes, trays, fruits bowls, ornaments and other fancy articles, of wood; cases for cutlery, for drawing instruments or for violins, and similar receptacles, of wood; articles of wood for personal use or adornment, of a kind normally carried in the pocket, in the handbag or on the person; parts of the foregoing articles, of wood:
(A) Standard lamps, table lamps, articles of furniture not falling in Chapter 94, caskets, cigarette boxes, trays, fruit bowls, ornaments and other fancy articles	(a)	75%	50%	50%
(B) Cases for cutlery, for drawing instruments or for violins, and similar receptacles:
(1) Cases for musical instruments	(a)	331/3%	22 2/9%	22 2/9%
(2) Other	(a)	50%	50%	331/3%
(C) Rosaries and assemblies of beads for rosaries	(a)	75% or 1½d. per length of 10 beads or fraction of 10 beads†	75% or 1½d. per length of 10 beads or fraction of 10 beads†	50% or 1d. per length of 10 beads or fraction of 10 beads†
(D) Other	(a)	75%	50%	50%

†Where alternative rates are shown, the rate applicable is whichever is the greater.

	Section IX
CUSTOMS DUTIES	44.28

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
44.28 Other articles of wood:
(A) Letters, numbers and designs	(a)	75%	75%	50%
(B) Ladders and steps:
(1) Extension ladders and sections thereof	(a)	50% or 3s. per rung, round, step or tread*	50% or 3s. per rung, round, step or tread*	50% or 3s. per rung, round, step or tread*
(2) Other ladders and steps	(a)	50% or 1s. 6d. per rung, round, step or tread*	50% or 1s. 6d. per rung, round, step or tread*	50% or 1s. 6d. per rung, round, step or tread*
(3) Parts of ladders and steps (other than sections of extension ladders)	(a)	50%	50%	50%
(C) Beehive sections	(a)	50%	50%	331/3%
(D) Bakers' trays; fixture blocks; roofing shingles	(a)	50%	50%	331/3%
(E) Parts, of wood, of textile roller blinds for exterior shop use	(a)	40%	40%	40%
(F) Grooved slats for use in the manufacture of pencils, crayons or chalks:
(1) Of a length of 8 inches or less	(a)	50% or 12s. per gross*	331/3 or 8s. per gross*	331/3% or 8s. per gross*
(2) Of a length of more than 8 inches	(a)	50% or £1 4s. per gross*	331/3% or 16s. per gross*	331/3% or 16s. per gross*
(G) Blocks, laths or battens of wood assembled by adhesive, for use in the manufacture of blockboard, battenboard or laminboard	(a)	37½%	37½%	25%
(H) Other	—	Free	Free	Free

*Where alternative rates are shown, the rate applicable is whichever is the greater.

Section IX
45.01-45.04	CUSTOMS DUTIES

Chapter 45

CORK AND ARTICLES OF CORK

Notes

1.—This Chapter does not cover:

(a) Footwear or parts of footwear falling within Chapter 64;

(b) Headgear or parts of headgear falling within Chapter 65; or

2.—Natural cork roughly squared or deprived of the outer bark is to be taken to fall within heading No. 45.02 and not within heading No. 45.01.

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
45.01 Natural cork, unworked, crushed, granulated or ground; waste cork	—	Free	Free	Free
45.02 Natural cork in blocks, plates, sheets or strips (including cubes or square slabs, cut to size for corks or stoppers)	—	Free	Free	Free
45.03 Articles of natural cork	—	Free	Free	Free
45.04 Agglomerated cork (being cork agglomerated with or without a binding substance) and articles of agglomerated cork	—	Free	Free	Free

	Section IX
CUSTOMS DUTIES	46.01-46.03

Chapter 46

MANUFACTURES OF STRAW, OF ESPARTO AND OF OTHER PLAITING MATERIALS; BASKETWARE AND WICKERWORK

Notes

1.—In this Chapter the expression "plaiting materials" includes straw, osier or willow, bamboos, rushes, reeds, strips of wood, strips of vegetable fibre or bark, unspun textile fibres, monofil and strip of artificial plastic materials or strips of paper, but not strips of leather, of composition leather or of felt, human hair, horsehair, textile rovings or yarns, or monofil or strip of Chapter 51.

2.—This Chapter does not cover:

(a) Twine, cordage, ropes or cables, plaited or not (heading No. 59.04);

(b) Footwear or headgear or parts thereof falling within Chapter 64 or 65;

(d) Furniture or parts thereof (Chapter 94).

3.—For the purposes of heading No. 46.02, "plaiting materials bound together in parallel strands" means plaiting materials placed side by side and bound together, in the form of sheets, whether the binding materials are of spun textile fibre or not.

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
46.01 Plaits and similar products of plaiting materials, for all uses, whether or not assembled into strips:
(A) Plaited or braided product, machine made, whether or not assembled into strips	(a)	60%	60%	40%
(B) Other	—	Free	Free	Free
46.02 Plaiting materials bound together in parallel strands or woven, in sheet form, including matting, mats and screens; straw envelopes for bottles:
(A) Screens, panels, hurdles and the like made by interlacing osier, willow, bamboo, rattan, chipwood or other woody material	(a)	37½%	37½%	25%
(B) Other	—	Free	Free	Free
46.03 Basketwork, wickerwork and other articles of plaiting materials, made directly to shape; articles made up from goods falling within heading No. 46.01 or 46.02; articles of loofah:
(A) Basketwork and wickerwork of osier, willow, bamboo, rattan, chipwood or other woody material	(a)	37½%	37½%	25%
(B) Fancy or ornamental articles suitable for personal or domestic use, of rushes	(a)	45%	45%	30%
(C) Other	—	Free	Free	Free

Section X
47.02-47.02	CUSTOMS DUTIES

SECTION X

PAPER-MAKING MATRIAL; PAPER AND PAPERBOARD AND ARTICLES THEREOF

Chapter 47

PAPER-MAKING MATERIAL

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
47.01 Pulp derived by mechanical or chemical means from any fibrous vegetable material	—	Free	Free	Free
47.02 Waste paper and paper-board; scrap articles of paper or of paperboard, fit only for use in paper-making	—	Free	Free	Free

	Section X
CUSTOMS DUTIES	48

Chapter 48

PAPER AND PAPERBOARD; ARTICLES OF PAPER PULP, OF PAPER OR OF PAPERBOARD

Notes

1.—This Chapter does not cover:

(a) Stamping foils of heading No. 32.09;

(b) Perfume and cosmetic papers (heading No. 33.06);

(c) Soap papers (heading No. 34.01), papers impregnated or coated with detergent (heading No. 34.02) and cellulose wadding impregnated with polishes, creams or similar preparations (heading No. 34.05);

(d) Paper or paperboard, sensitised (heading No. 37.03);

(e) Paper-reinforced stratified plastic sheeting (headings Nos. 39.01 to 39.06), or vulcanised fibre (heading No. 39.03), or articles of such materials (heading No. 39.07);

(f) Goods falling within heading No. 42.02 (for example, travel goods);

(g) Articles falling within any heading in Chapter 46 (manufactures of plaiting material);

(h) Paper yarn or textile articles of paper yarn (Section XI);

(ij) Abrasive paper (heading No. 68.06) or paper-backed mica splittings (heading No. 68.15) (paper coated with mica powder is, however, to be classified in heading No. 48.07);

(k) Paper-backed metal foil (Section XV);

(l) Perforated paper or paperboard for musical instruments (heading No. 92.10); or

(m) Goods falling within any heading in Chapter 97 (for example, toys, games and sports requisites) or Chapter 98 (for example, buttons).

2.—Subject to the provisions of Note 3, headings Nos. 48.01 and 48.02 are to be taken to include paper and paperboard which have been subjected to calendering, super-calendering, glazing or similar finishing, including false water-marking, and also to paper and paperboard coloured or marbled throughout the mass by any method. They do not apply to paper or paperboard which has been further processed, for example, by coating or impregnation.

3.—Paper or paperboard answering to a description in two or more of the headings Nos. 48.01 to 48.07 is to be classified under that one of such headings which occurs latest in this Schedule.

4.—Headings Nos. 48.01 to 48.07 are to be taken not to apply to paper, paperboard or cellulose wadding:

(a) In strips or rolls of a width not exceeding fifteen centimetres; or

(b) In rectangular sheets (unfolded if necessary) of which no side exceeds thirty-six centimetres; or

Except that hand-made paper in any size or shape as made directly and having all its edges deckled remains classified, subject to the provisions of Note 3, within heading No. 48.02.

5.—For the purposes of heading No. 48.11 "wallpaper and lincrusta" are to be taken to apply only to:

(a) Paper in rolls, suitable for wall or ceiling decoration being:

(i) Paper with one or with two margins, with or without guide marks; or

(ii) Paper without margins, surface-coloured or design-printed, coated or embossed, of a width not exceeding sixty centimetres;

(b) Borders, friezes and corners of paper, of a kind used for wall or ceiling decoration.

Section X
48.01	CUSTOMS DUTIES

6.—Heading No. 48.15 is to be taken to apply, inter alia, to paper wool, paper strip (whether or not fold or coated) of a kind used for plaiting, and to toilet paper in rolls or packets, but not to the articles mentioned in Note 7.

7.—Heading No. 48.21 is to be taken to apply, inter alia, to cards for statistical machines, perforated paper and paperboard cards for Jacquard and similar machines, paper lace, shelf edging, paper tablecloths, serviettes, and handkerchiefs, paper gaskets, moulded or pressed goods of wood pulp, and dress patterns.

8.—Paper, paperboard and cellulose wadding, and articles thereof, printed with characters or pictures which are not merely incidental to the primary use of the goods are regarded as printed matter falling with Chapter 49.

9.—Where paper chargeable with the duty mentioned at heading No. 48.11 is suitable for use as wallpaper border and comprises in its width two or more strips of such border, the length of such paper shall for the purposes of the duty be taken to be the aggregate of the lengths of the several strips of such border included in the width of such paper.

10.—In this Chapter, the expression "per ream" means per ream of 480 double crown sheets each measuring when fully extended, thirty inches by twenty inches.

11.—In this Chapter, the expression "paper" is to be taken to include cellulose wadding of a weight not exceeding 130 lbs. per ream.

Special Provisions relating to the Duties on Paper and Paperboard.

1.—Whenever the Revenue Commissioners are satisfied that paper is intended for use in the printing of newspapers, periodicals, or paper-covered novels, they may, subject to compliance with such conditions, they may think fit to impose, permit such paper to be imported without payment of duty, or may repay any duty paid thereon at importation, subject to the proviso that duty at the rate of 5% ad valorem on such paper may not be remitted or repaid, as the case may be, without the consent of the Minister for Industry and Commerce.

2.—Whenever the Revenue Commissioners are satisfied that any kraft liner paper or paperboard is intended for use in the manufacture of corrugated paperboard they may, subject to compliance with such condition as they may think fit to impose, permit such kraft liner paper or paperboard to be imported without payment of duty or may repay any duty paid thereon at importation.

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
I. PAPER AND PAPERBOARD, IN ROLLS OR IN SHEETS
48.01 Paper and paperboard (including cellulose wadding), machine-made, in rolls or sheets:
(A) Paper:
(1) Paper felt in rolls and exceeding seventy inches in width	(a)	6d. per sq. yd. plus 5%	6d. per sq. yd. plus 5%	6d. per sq. yd. plus 5%
(2) Other:
(a) Exceeding 9 lbs. in weight per ream:
(i) Manilla paper and packing or wrapping paper (whether of manilla or any other description) exceeding 11 lbs. but not exceeding 90 lbs. in weight per ream	(a)	75% plus 5%	75% plus 5%	331/3% plus 5%
(ii) Blotting paper	—	5%	5%	5%
(iii) Other	(a)	45% plus 5%	45% plus 5%	281/3% plus 5%
(b) Not exceeding 9 lbs. in weight per ream	—	5%	5%	5%
(B) Paperboard	(c)	37½%	37½%	25%

	Section X
CUSTOMS DUTIES	48.02-48.04

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
48.02 Hand-made paper and paperboard:
(A) Notepaper and commercial stationery	(a)	50%	331/3%	25%
(B) Other paper	—	5%	5%	5%
(C) Other paperboard	(c)	37½%	37½%	25%
48.03 Parchment or greaseproof paper and paperboard, and imitations thereof, and glazed transparent paper, in rolls or sheets:
(A) Parchment paper, greaseproof paper and glazed transparent paper	—	5%	5%	5%
(B) Imitations of parchment or of greaseproof paper:
(1) Exceeding 11 lbs. but not exceeding 90 lbs. in weight per ream	(a)	50% plus 5%	50% plus 5%	331/3% plus 5%
(2) Other	—	5%	5%	5%
(C) Paperboard	(c)	371/3%	37½%	25%
48.04 Composite paper or paperboard (made by sticking flat layers together with an adhesive), not surface-coated or impregnated, whether or not internally reinforced, in rolls or sheets:
(A) Paper:
(1) Paper of any of the following descriptions:	—	5%	5%	5%
Paper which has been subjected to a process of waterproofing by means of wax, tar or pitch
Paper which permanently incorporates any textile material or to which any textile material is permanently affixed
Paper not exceeding 9 lbs. in weight per ream
(2) Other:
(a) Manilla paper and packing or wrapping paper (whether of manilla or any other description) exceeding 11 lbs. but not exceeding 90 lbs in weight per ream	(a)	75% plus 5%	755 plus 5%	331/3% plus 5%
(b) Other paper exceeding 9 lbs. in weight per ream	(a)	45% plus 5%	45% plus 5%	281/3% plus 5%

Section X
48.04-48.07	CUSTOMS DUTIES

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
48.04 Composite paper or paperboard, etc.—contd.
(B) Paperboard:
(1) Paperboard combined with composition leather	(a)	50%	50%	331/3%
(2) Other	(c)	371/3%	371/3%	25%
48.05 Paper and paperboard, corrugated (with or without flat surface sheets), creped, crinkled, embossed or perforated, in rolls or sheets:
(A) Corrugated paper and paperboard	(a)	50%	50%	331/3%
(B) Other paper:
(1) Paper of any of the following descriptions:	—	5%	5%	5%
Parchment paper, greaseproof paper and glazed transparent paper
Paper which permanently incorporates any textile material or to which any textile material is permanently affixed
Paper not exceeding 9 lbs. in weight per ream
(2) Other:
(a) Imitations of parchment or of grease-proof paper exceeding 11 lbs. but not exceeding 90 lbs. in weight per ream	(a)	50% plus 5%	50% plus 5%	331/3% plus 5%
(b) Other:
(i) Manilla paper and packing or wrapping paper (whether of manilla or any other description) exceeding 11 lbs. but not exceeding 90 lbs. in weight per ream	(a)	75% plus 5%	75% plus 5%	331/3% plus 5%
(ii) Other paper exceeding 9 lbs. in weight per ream	(a)	45% plus 5%	45% plus 5%	281/3% plus 5%
(C) Other paperboard	(c)	37½%	37½%	25%
48.06 Paper and paperboard, ruled, lined or squared, but not otherwise printed, in rolls or sheets:
(A) Paper ruled for writing music	—	Free	Free	Free
(B) Other paper including paper adhering to paperboard)	(a)	15%	10%	10%
(C) Paperboard	(c)	37½%	37½%	25%

	Section X
CUSTOMS DUTIES	48.07

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
48.07 Paper and paperboard, impregnated, coated, surface-coloured, surface-decorated or printed (not being merely ruled, lined or squared and not constituting printed matter within Chapter 49), in rolls or sheets:
(A) Corrugated paper and paperboard	(a)	50%	50%	331/3%
(B) Waxed packing or wrapping paper	(a)	25% plus 5%	25% plus 5%	15% plus 5%
(C) Gummed paper in rolls	(a)	45% plus 5%	45% plus 5%	281/3% plus 5%
(D) Carbon copying paper	(a)	50% or £2 10s. per lb. †	50% or £2 10s. per lb. †	50% or £2 10s. per lb. †
(E) Paper felt exceeding seventy inches in width, in rolls	(a)	6d. per sq. yd. plus 5%	6d. per sq. yd. plus 5%	6d. per sq. yd. plus 5%
(F) Felting substitutes and other like substances suitable for use as roofing material or as a damp course	(a)	331/3%	331/3%	20%
(G) Paperboard combined with composition leather	(a)	50%	50%	331/3%
(H) Other paper:
(1) Printed or surface-coloured:
(a) Suitable for personal or domestic use, in rolls	(a)	60%	60%	40%
(b)Other:
(i) Waxed	—	Free	Free	Free
(ii) Other	(a)	15%	10%	10%
(2) Other:
(a) Imitations of parchment paper or of greaseproof paper exceeding 11 lbs. but not exceeding 90 lbs. in weight per ream	(a)	50% plus 5%	50% plus 5%	331/3% plus 5%
(b) Other paper of any of the following descriptions:	—	5%	5%	5%
Paper not exceeding 9 lbs. in weight per ream
Waxed paper
Gummed paper

† Where alternative rates are shown, the rate applicable is whichever is the greater.

Section X
48.07-48.09	CUSTOMS DUTIES

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
48.07 Paper and paperboard, impregnated, etc.—contd.
(H) Other paper—contd.
(2) Not printed, etc.—contd.
(b) Of the following descriptions—contd.
Greaseproof paper
Imitations of parchment paper or of greaseproof paper
Paper waterproofed by means of oil, tar or pitch
Paper coated or treated to produce a surface which is an imitation of metal
Coated printing paper (other than manilla paper and packing or wrapping paper of a weight per ream of more than 11 lbs. but not more than 90 lbs.)
Blotting paper
Hand-made paper
Paper which permanently incorporates any textile material or to which any textile material is permanently affixed
(c) Other:
(i) Manilla paper or packing or wrapping paper (whether of manilla or any other description) exceeding 11 lbs. but not exceeding 90 lbs. in weight per ream	(a)	75% plus 5%	75% plus 5%	331/3% plus 5%
(ii) Other	(a)	45% plus 5%	45% plus 5%	281/3% plus 5%
(IJ) Other paperboard:
(1) With paper adhering thereto which is printed or surface-coloured	(a)	15%	10%	10%
(2) Other	(c)	37½%	37½%	25%
48.08 Filter blocks, slabs and plates, of paper pulp	—	Free	Free	Free
48.09 Building board of wood pulp or of vegetable fibre, whether or not bonded with natural or artificial resins or with similar binders:
(A) Superhardboard, medium hardboard and hardboard, not laminated, of a weight of not less than 50 lbs. per cubic foot and of a thickness of not less than 11/6th inches, or of a weight of not less than 30 lbs. and not more than 50 lbs. per cubic foot and of a thickness of not less than 11/6 inches	(a)	1s. per sq. yd.	1s. per sq. yd.	8d. per sq. yd.

	Section X
CUSTOMS DUTIES	48.09-48.15

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
48.09 Building board of wood pulp, etc.—contd.
(B) Other:
(1) Not varnished, painted or polished	(a)	6d. per sq. yd.	6d. per sq. yd.	6d. per sq. yd.
(2) Other	—	Free	Free	Free
II.—PAPER AND PAPERBOARD CUT TO SIZE OR SHAPE AND ARTICLES OF PAPER OR PAPERBOARD
48.10 Cigarette paper, cut to size, whether or not in the form of booklets or tubes	—	5%	5%	5%
48.11 Wallpaper and lincrusta; window transparencies of paper:
(A) Wallpaper and lincrusta	(a)	20% or 3¾d. per linear yard† plus 5%	20% or 3¾d. per linear yard† plus 5%	10% or 2½d. per linear yard† plus 5%
(B) Window transparencies	(c)	60%	60%	40%
48.12 Floor coverings prepared on a base of paper or of paperboard, whether or not cut to size, with or without a coating of linoleum compound	(a)	2s. per sq. yd.	2s. per sq. yd.	2s. per sq. yd.
48.13 Carbon and other copying papers (including duplicator stencils) and transfer papers, cut to size, whether or not put up in boxes:
(A) Duplicator stencils	(a)	50% or 6d. each†	50% or 6d. each†	50% or 6d. each†
(B) Carbon and other copying papers:
(1) Carbon copying paper	(a)	50% or £2 10s. per lb.†	50% or £2 10s. per lb.†	50% or £2 10s. per lb.†
(2) Other	(a)	50%	331/3%	25%
(C) Transfer papers	—	Free	Free	Free
48.14 Writing blocks, envelopes, letter cards, plain postcards, correspondence cards; boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing only an assortment of paper stationery	(a)	50%	331/3%	25%
48.15 Other paper and paperboard, cut to size or shape:
(A) Partially manufactured containers of heading No. 48.16 and parts of such containers	(a)	50%	331/3%	25%

† Where alternative rates are shown, the rate applicable is whichever is the greater.

Section X
48.15	CUSTOMS DUTIES

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
48.15 Other paper and paperboard, etc.—contd.
(B) Partially manufactured bobbins, spools, cops and similar supports of heading No. 48.20 (B)	(a)	50%	50%	331/3%
(C) Paperboard which has been notched, scored, grooved, or bent and is suitable for use in the manufacture of goods of the kind falling within heading No. 42.02 (D)	(a)	331/3%	331/3%	331/3%
(D) Adhesive packaging tape	(a)	100%	100%	100%
(E) Notepaper and commercial stationery	(a)	50%	331/3%	25%
(F) Toilet paper	(a)	50%	331/3%	331/3%
(G) Paperboard combined with composition leather	(a)	50%	50%	331/3%
(H) Corrugated paper and paperboard, in sheets or rolls	(a)	50%	50%	331/3%
(IJ) Printed paper rolls suitable for personal or domestic use	(a)	60%	60%	40%
(K) Waxed packing or wrapping paper	(a)	25% plus 5%	25% plus 5%	15% plus 5%
(L) Waxed paper wrappers	(a)	30%	30%	20%
(M) Gummed paper exceeding 2 inches in width, in rolls	(a)	45% plus 5%	45% plus 5%	281/3% plus 5%
(N) Imitations of parchment or of greaseproof paper which exceed 11 lbs. but do not exceed 90 lbs. in weight per ream	(a)	50% plus 5%	50% plus 5%	331/3% plus 5%
(O) Felting substitutes and other like substances suitable for use as roofing material or as a damp course	(a)	331/3%	331/3%	20%
(P) Waxed paper (other than packing or wrapping paper) which is printed or surface-coloured	—	Free	Free	Free
(Q) Other paper:
(1) Paper of any of the following descriptions:	—	5%	5%	5%
Paper not exceeding 9 lbs. in weight per ream
Waxed paper which is not packing or wrapping paper

	Section X
CUSTOMS DUTIES	48.15-48.17

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
48.15 Other paper and paperboard, etc.—contd.
(Q) Other paper—contd.
(1) Paper, the following—contd.
Gummed paper not chargeable at subheading (M) of this heading)
Imitations of parchment or of grease-proof paper weighing 11 lbs. or less per ream or more than 90 lbs. per ream
Parchment and greaseproof paper
Paper water-proofed by means of oil, tar or pitch
Paper coated or treated to produce a surface which is an imitation of metal
Coated printing paper (other than manilla paper and packing or wrapping paper of a weigh per ream of more than 11 lbs. but not more than 90 lbs.)
Blotting paper
Hand-made paper
Paper which permanently incorporates any textile material or to which any textile material is permanently affixed
(2) Paper which is manilla paper or packing or wrapping paper (whether of manilla or any other description) exceeding 11 lbs. but not exceeding 90 lbs. in weight per ream	(a)	75% plus 5%	75% plus 5%	331/3% plus 5%
(3) Other paper exceeding 9 lbs. in weight per ream	(a)	45% plus 5%	45% plus 5%	281/3% plus 5%
(R) Other paperboard	(c)	37½%	37½%	25%
48.16 Boxes, bags and other packing containers, of paper or paperboard:
(A) Paper bags which exceed 8 ounces in weight	(a)	50%	331/3%	331/3%
(B) Other	(a)	50%	331/3%	25%
48.17 Box files, letter trays, storage boxes and similar articles, of paper or paperboard, of a kind commonly used in offices, shops and the like:
(A) Box files	(a)	50%	331/3%	25%
(B) Other	—	Free	Free	Free

Section X
48.18-48.21	CUSTOMS DUTIES

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
48.18 Registers, exercise books, note books, memorandum blocks, order books, receipt books, diaries, blotting-pads, binders (loose-leaf or other), file covers and other stationery of paper or paperboard; sample and other albums and book covers, of paper or paperboard;
(A) Filing or loose-leaf covers, binders and similar articles, and parts thereof:
(1) File covers and similar articles, of the kind commonly known as suspension files	(a)	50% or 1s. each*	50% or 1s. each*	25% or 8d. each*
(2) Parts of suspension files	(a)	50% or 6d. each*	50% or 6d. each*	25% or 4d. each*
(3) Other articles	(a)	50%	50%	25%
(B) Other:
(1) Writing pads and commercial stationery, including order books, receipt books, blotting-pads and the like	(a)	50%	331/3%	25%
(2) Books, including registers, diaries and the like, not falling within subheading (B) (1) of this heading, which are essentially for completion in manuscript or typescript (excluding books ruled for writing music)	(a)	60%	60%	37½%
(3) Book covers of paper or of paper adhering to paperboard, printed	(a)	50%	50%	50%
(4) Other	—	Free	Free	Free
48.19 Paper or paperboard labels, whether or not printed or gummed	(a)	50%	331/3%	25%
48.20 Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard (whether or not perforated or hardened):
(A) Cones	—	Free	Free	Free
(B) Other	(a)	50%	50%	331/3%
48.21 Other articles of paper pulp, paper, paperboard or cellulose wadding:
(A) Articles made of paper which are towels, handkerchiefs, serviettes, doyleys or facial tissues	(a)	60%	60%	40%
(B) Flower pots and similar holders for horticultural use, other than those designed for domestic use	(a)	50%	50%	331/3%

* Where alternative rates are shown, the rate applicable is whichever is the greater.

	Section
CUSTOMS DUTIES	48.21

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
48.21 Other articles of paper pulp, paper, paperboard or cellulose wadding:—((contd.)
(C) Lampshades which incorporate a frame of any material	(a)	50%	331/3%	331/3%
(D) Bandages (other than adhesive bandages) and medical or surgical dressings	(a)	50%	50%	331/3%
(E) Sausage casings	(b)	£5 per lb.	£5 per lb.	£5 per lb.
(F) Statues, statuettes and busts, of paper pulp	(a)	75%	50%	50%
(G) Artificial flowers, cake decorations and wreaths	(c)	60%	60%	40%
(H) Representation of houses, cottages, castles or similar buildings or of round towers, suitable for domestic or household use (excluding articles of a religious character)	(a)	60%	60%	40%
(IJ) Absorbent sanitary towels	(a)	45%	30%	30%
(K) Gaskets, washers and other parts and accessories for road motor vehicles	(d)	37½%	37½%	37½%
(L) Partially manufactured containers of heading No. 48.16 and parts of such containers	(a)	50%	331/3%	25%
(M) Paperboard which has been notched, scored, grooved, or bent and is suitable for use in the manufacture of goods of the kind falling within heading No. 42.02 (D)	(a)	331/3%	331/3%	331/3%
(N) Commercial stationery	(a)	50%	331/3%	25%
(O) Other:
(1) Printed or surface coloured paper suitable for personal or domestic use, in rolls	(a)	60%	60%	40%
(2) Other	—	Free	Free	Free

Section X
49	CUSTOMS DUTIES

Chapter 49

PRINTED BOOKS, NEWSPAPERS, PICTURES AND OTHER PRODUCTS OF THE PRINTING INDUSTRY; MANUSCRIPTS, TYPESCRIPTS AND PLANS

Notes

1.—This Chapter does not cover:

(a) Paper, paperboard, or cellulose wadding, or articles thereof, in which printing is merely incidental to their primary use (Chapter 48);

(b) Playing cards or other goods falling within any heading in Chapter 97; or

(c) Original engravings, prints or lithographs (heading No. 99.02), postage, revenue or similar stamps falling within heading No. 99.04, antiques of an age exceeding one hundred years or other articles falling within any heading in Chapter 99.

2.—Newspapers, journals and periodicals which are bound otherwise than in paper, and sets of newspapers, journals or periodicals comprising more than one number under a single cover are to be treated as falling within heading No. 49.01 and not within heading No. 49.02.

3.—Heading No. 49.01 is to be extended to apply to:

(a) A collection of printed reproductions of, for example, works of art or drawings, with a relative text, put up with numbered pages in a form suitable for binding into one or more volumes;

(b) A pictorial supplement accompanying, and subsidiary to, a bound volume; and

(c) Printed parts of books or booklets, in the form of assembled or separate sheets or signatures, constituting the whole or a part of a complete work and designed for binding.

However, printed pictures or illustrations not bearing a text, whether in the form of signatures or separate sheets, fall in heading No. 49.11.

4.—Headings Nos. 49.01 and 49.02 are to be taken not to apply to publications issued for advertising purposes by or for an advertiser named therein, or to publications which are primarily devoted to advertising (including tourist propaganda). Such publications are to be taken as falling within heading No. 49.11

5.—For the purposes of heading No. 49.03, the expression "children's picture books" means books for children in which the pictures form the principal interest and the text is subsidiary.

6.—For the purposes of heading No. 49.06, the expression "manuscripts and typescripts" is to be taken to extend to carbon copies or copies on sensitised paper of manuscripts and typescripts. References in this Chapter to printed matter of any kind include references to any matter of that kind which is reproduced by means of a duplicating machine.

7.—For the purposes of heading No. 49.09, the expression "picture postcards" means cards consisting essentially of an illustration and bearing printed indications of their use.

8.—For the purposes of headings Nos. 49.01 and 49.11, the expression "journals and other periodicals" is to be taken to apply to all publications, not falling within heading No. 49.02, issued at regular or irregular intervals with a continuity of contents and name.

Special Provisions relating to the Duties on Printed Matter.

1.—Any article falling within heading No. 49.01 (B), 49.01 (C) (1), 49.01 (D), 49.02, 49.03 (A), 49.07 (C) or 49.11 (B) (5) shall not be charged with duty if imported singly.

2.—The duties mentioned at headings Nos. 49.01 (B), 49.01 (C) (1), 49.02 (A) (2), 49.02 (B), 49.03 and 49.11 (B) (5) (a) shall not be charged or levied on publications which are shown to the satisfaction of the Revenue Commissioners to be trade, craft, trade union, scientific, religious, educational or foreign government publications or publications of inter-governmental international bodies.

3.—Whenever and so long as the Revenue Commissioners are satisfied in respect of any newspaper chargeable with any duty mentioned at heading No. 49.02 (A) that,

(a) in the case of a daily newspaper, the average circulation per issue in the State does not exceed 2,000 copies, and

(b) in the case of any other newspaper, the average circulation per issue in the State does not exceed 6,000 copies,

the duty shall not be charged or levied on any copies of that newspaper.

4.—Where it is shown to the satisfaction of the Revenue Commissioners that any copies of a newspaper on which any duty mentioned at heading No. 49.02 (A) has been paid have not been used in the State and have been exported and returned to the publishers thereof by the importer thereof and that credit has been allowed by the publishers to the importer in respect of those copies, the Revenue Commissioners may, subject to compliance with such conditons as they may think fit to impose, repay the duty paid on those copies, subject to the limitation that the repayment of the duty shall not be made unless not less than thirty dozen copies (whether the copies are of one or more newspapers and whether the newspaper or newspapers is or are of the same issue or of different issues) are returned at one time.

5.— (a) Where it is shown to the satisfaction of the Revenue Commissioners that any copies of a publication on which any of the duties mentioned at heading No. 49.01 (B), 49.01 (C) (1), 49.02 (B), 49.03, or 49.11 (B) (5) (a) has been paid have not been used in the State and have been exported and returned to the publishers thereof by the importer thereof, and that credit has been allowed by the publishers to the importer in respect of those copies the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, repay the duty so paid on those copies;

(b) Where the Revenue Commissioners are satisfied that any copies of a publication chargeable with any of the duties at the headings mentioned in the preceding subparagraph (a) are imported for the use of a library which is not a proprietary library conducted mainly for profit, the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, permit those copies to be imported without payment of the said duty.

6.—The duties mentioned at headings Nos. 49.01 (D), 49.07 (C) and 49.11 (B) (5) (b) shall not be charged or levied on—

(a) printed matter on paper which is pasted on or otherwise firmly adhering to any other article or substance, other than paperboard,

(b) printed matter on paper which has been subjected to a process of waxing,

(d) forms officially prescribed by foreign governments, or

(e) books and booklets (including printed sheets for binding into books).

7.—The duty mentioned at heading No. 49.11 (B) (3) shall not be charged or levied on—

(a) photographic prints which are shown to the satisfaction of the Revenue Commissioners to be of a technical or scientific nature, or

(b) single copies of photographic prints which are prints from photographs (whether on film or plate) taken outside the State and are imported by the proprietor of a newspaper, magazine, or other publication for the purposes of his trade or business as such proprietor.

8.—The duty mentioned at heading No. 49.07 (C) (2) shall not be charged or levied on any article imported by the Central Bank of Ireland.

Section X
49.01-49.05	CUSTOMS DUTIES

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
49.01 Printed books, booklets, brochures, pamphlets and leaflets:
(A) Prayer-books, missals, brevaries, hymnals, books consisting of the Gospel of the New Testament according to one of the Evangelists and printed sheets for binding into any of the foregoing articles	(a)	30%	30%	30%
(B) Journals and other periodicals	—	2d. per copy	1½d. per copy	1½d. per copy
(C) Other books and booklets:
(1) Books and booklets which consist essentially of stories told in pictures, with or without dialogue	—	2d. per copy	1½d. per copy	1½d. per copy
(2) Other	—	Free	Free	Free
(D) Brochures, pamphlets and leaflets:
(1) Printed by the use of movable type	(a)	50%	50%	50%
(2) Otherwise printed	(a)	15%	10%	10%
49.02 Newspapers, journals and periodicals, whether or not illustrated:
(A) Newspapers:
(1) Daily newspapers	—	1½d. per copy	1½d. per copy	1½d. per copy
(2) Other newspapers	—	1d. per copy	1d. per copy	¾d. per copy
(B) Journals and other periodicals, excluding newspapers	—	2d.	1½d.	1½d.
49.03 Children's picture books and painting books:
(A) Books which consist essentially of stories told in pictures, with or without dialogue	—	2d. per copy	1½d. per copy	1½d. per copy
(B) Other	—	Free	Free	Free
49.04 Music, printed or in manuscript, whether or not bound or illustrated:
(A) Hymnals and printed sheets for binding into hymnals	(a)	30%	30%	30%
(B) Other	—	Free	Free	Free
49.05 Maps and hydrographic and similar charts of all kinds, including atlases, wall maps and topographical plans, printed; printed globes (terrestrial or celestial)	—	Free	Free	Free

	Section X
CUSTOMS DUTIES	49.06-49.11

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
49.06 Plans and drawings, for industrial, architectural, engineering, commercial or similar purposes, whether original or reproductions on sensitised paper; manuscripts and typescripts	—	Free	Free	Free
49.07 Unused postage, revenue, and similar stamps of current or new issue in the country to which they are destined; stamp-impressed paper; banknotes, stock, share and bond certificates and similar documents of title; cheque books
(A) Unused postage stamps; banknotes	—	Free	Free	Free
(B) Stationery	(a)	50%	331/3	25%
(C) Other:
(1) Printed by the use of movable type	(a)	50%	50%	50%
(2) Otherwise printed	(a)	15%	10%	10%
49.08 Transfers (Decalcomanias)	—	Free	Free	Free
49.09 Picture postcards, Christmas and other picture greeting cards, printed by any process, with or without trimmings	(a)	50%	331/3%	25%
49.10 Calendars of any kind, of paper or paperboard, including calendar blocks	(a)	50%	50%	50%
49.11 Other printed matter, including printed pictures and photographs:
(A) With frames of wood, excluding pictures for a public picture gallery	(a)	75%	50%	50%
(B) Other:
(1) Advertising cards, price cards, show cards, and similar articles, of paper or paperboard	(a)	50%	50%	50%
(2) Commercial stationery not falling within subheading (B) (1) of this heading; postcards and greeting cards	(a)	50%	331/3%	25%
(3) Photographic prints printed from photographic films or plates	(a)	331/3%	331/3%	331/3%
(4) Trade catalogues; printed tickets; visiting cards, business cards, invitation cards, complimentary cards and menu cards	—	Free	Free	Free
(5) Other printed matter:
(a) Journals and other periodicals	—	2d. per copy	1½d. per copy	1½d. per copy
(b) Other:
(i) Printed by movable type, on paper or paperboard	(a)	50%	50%	50%
(ii) Printed otherwise than by movable type, on paper or paperboard	(a)	15%	10%	10%
(iii) Other	—	Free	Free	Free

Section XI

CUSTOMS DUTIES

SECTION XI

TEXTILE AND TEXTILE ARTICLES

Notes

1.—This Section does not cover:

(a) Animal brush making bristles or hair (heading No. 05.02); horsehair or horsehair waste (heading No. 05.03);

(b) Human hair or articles of human hair (heading No. 05.01, 67.03 or 67.04), except straining cloth of a kind commonly used in oil presses and the like (heading No. 59.17);

(d) Asbestos (heading No. 25.24) or articles of asbestos (heading No. 68.13 or 68.14);

(e) Articles falling within heading No. 30.04 or 30.05 (for example, wadding, gauze, bandages and similar articles for medical or surgical purposes, sterile surgical suture materials);

(f) Sensitised textile fabric (heading No. 37.03);

(g) Monofil of which any cross-sectional dimension exceeds one millimetre and strip (artificial straw and the like) of a width exceeding five millimetres, of artificial plastic material (Chapter 39) or plaits or fabrics of such monofil or strip (Chapter 46);

(h) Woven textile fabrics, felt or bonded fibre fabrics, impregnated, coated, covered or laminated with rubber, and articles thereof, falling within Chapter 40;

(ij) Skins with their wool on (Chapter 41 or 43) or articles of furskin, artificial fur or articles thereof, falling within heading No. 43.03 or 43.04;

(k) Articles falling within heading No. 42.01 or 42.02 (saddlery, harness, travel goods, haversacks, handbags and the like);

(l) Cellulose wadding (Chapter 48);

(m) Footwear or parts of footwear, gaiters or leggings or similar articles classified in Chapter 64;

(n) Headgear or parts thereof falling within Chapter 65;

(o) Hair nets of any kind (heading No. 65.05 or 67.04, as the case may be);

(p) Goods falling within Chapter 67;

(q) Abrasive-coated threads, cords or fabric (heading No. 68.06);

(r) Glass fibre or articles of glass fibre, other than embroidery with glass thread on a visible ground of fabric (Chapter 70);

(s) Articles falling within Chapter 94 (furniture and bedding); or

(t) Articles falling within Chapter 97 (toys, games and sports requisites).

2.— (A) Goods of a kind falling within any heading in Chapters 50 to 57 and containing two or more textile materials are to be classified according to the following rules:

(a) Goods containing more than ten per cent by weight of silk, noil or other waste silk or any combination thereof are to be classified in Chapter 50, and, for the purposes of classification in that Chapter, as if consisting wholly of that one of those materials which predominates in weight;

(b) All other goods are to be classified as if consisting wholly of that one textile material which predominates in weight over any other single textile material.

CUSTOMS DUTIES

Section XI

(B) For the purposes of the above rules:

(a) Metallised yarn shall be treated as a single textile material and its weight shall be taken as the aggregate of the weight of the textile and metal components, and, for the classification of woven fabrics, metal thread is to be regarded as a textile material;

(b) Where a heading in question refers to goods of different textile materials (for example, silk and waste silk or carded sheep's or lambs' wool and combed sheep's or lambs' wool), all those materials shall be treated as being one and the same;

(c) Except as provided in (B) (a), the weight of constituents other than textile materials is not to be included in the weight of the goods.

(C) The provisions of paragraphs (A) and (B) above are to be applied also to the yarns referred to in Notes 3 and 4 below.

3.— (A) For the purposes of this Section, and subject to the exceptions in paragraph (B) below, yarns (single, multiple or cabled) of the following descriptions are to be treated as "twine, cordage, ropes and cables":

(a) Of silk, noil or other waste silk, or man-made fibres described in Note 1 (b) to Chapter 51 (including yarn of two of more monofil of Chapter 51), of a weight exceeding two grammes per metre (18,000 denier);

(b) Of man-made fibres described in Note 1 (a) to Chapter 51 (including yarn of two or more monofil of Chapter 51), of a weight exceeding one gramme per metre (9,000 denier);

(i) Polished or glazed, of which the length per kilogramme, multiplied by the number of constituent strands, is less than 7,000 metres;

(ii) Not polished or glazed and of a weight exceeding two grammes per metre;

(d) Of coir, consisting of three or more plies;

(e) Of other vegetable fibres, of a weight exceeding two grammes per metre; or

(f) Reinforced with metal.

(B) Exceptions:

(a) Yarn of sheep's or lambs' wool or other animal hair and paper yarn, other than yarn reinforced with metal;

(b) Continuous filament tow of man-made fibres and man-made fibres in slivers or rovings;

(d) Metallised yarn, not being yarn reinforced with metal; and

(e) Chenille yarn and gimped yarn.

4.— (A) For the purposes of Chapters 50, 51, 53, 54, 55 and 56, the expression "put up for retail sale" in relation to yarn means, subject to the exceptions in paragraph (B) below, yarn put up:

(a) In balls or on cards, reels, tubes or similar supports, of a weight (including support) not exceeding:

(i) 200 grammes in the case of flax and ramie;

(ii) 85 grammes in the case of silk, noil or other waste silk, and man-made fibres (continuous); or

(iii) 125 grammes in other cases;

Section XI

CUSTOMS DUTIES

(b) In hanks or skeins of a weight not exceeding:

(i) 85 grammes in the case of silk, noil or other waste silk, and man-made fibres (continuous); or

(ii) 125 grammes in other cases;

(c) In hanks or skeins comprising several smaller hanks or skeins separated by dividing threads which render them independent one of the other, each of uniform weight not exceeding:

(i) 85 grammes in the case of silk, noil or other waste silk, and man-made fibres (continuous); or

(ii) 125 grammes in other cases.

(B) Exceptions:

(a) Single yarn of any textile material except:

(i) Single yarn of sheep's or lambs' wool or of fine animal hair, unbleached; and

(ii) Single yarn of sheeps' or lambs' wool or of fine animal hair, bleached, dyed or printed, of a length less than 2,000 metres per kilogramme;

(b) Multiple or cabled yarn, unbleached:

(i) Of silk, noil or other waste silk, however put up; or

(ii) Of other textile material except sheep's or lambs' wool or fine animal hair, in hanks or skeins;

(c) Multiple or cabled yarn of silk, noil or other waste silk, bleached, dyed or printed, of a length not less than 75,000 metres per kilogramme, measured multiple; and

(d) Single, multiple or cabled yarn of any textile material:

(i) In cross-reeled hanks or skeins; or

(ii) Put up on supports indicating their use in the textile industry (for example, cops, twisting mill tubes, pirns, conical bobbins or spindles).

5.— (a) For the purposes of heading No. 55.07, "gauze" means a fabric with a warp composed wholly or in part of standing or ground threads and crossing or doup threads which cross the standing or ground threads making a half turn, a complete turn or more to form loops through which weft threads pass.

(b) For the purposes of heading No. 58.08, "plain" means consisting solely of a single series of regular meshes of the same shape or size without any pattern or filling-in of the meshes. In applying this definition no account is to be taken of any minor open spaces which are inherent in the formation of the meshes.

6.— For the purposes of this Section, the expression "made up" means:

(a) Cut otherwise than into rectangles;

(b) Made ready for use (or merely needing separation by cutting dividing threads) and not requiring sewing or further fabrication (for example, certain dusters, towels, table cloths, scarf squares and blankets);

(c) Hemmed or with rolled edges (except fabrics in the piece which have been cut from wider pieces and hemmed or rolled merely to prevent unravelling) or with a knotted fringe at any of the edges;

(d) Cut to size and having undergone a process of drawn thread work;

(e) Assembled by sewing, gumming or otherwise (other than piece goods consisting of two or more lengths of identical material joined end to end and piece goods composed of two or more fabrics assembled in layers, whether or not padded).

CUSTOMS DUTIES

Section XI

7.—The headings of Chapters 50 to 57 and, except where the context otherwise requires, the headings of Chapters 58 to 60, are to be taken not to apply to goods made up within the meaning of Note 6 above. Chapters 50 to 57 are to be taken not to apply to goods falling within Chapter 58 or 59.

Special Provisions relating to the Duties on Fabrics.

1.—The duties mentioned in Chapters 50 to 59, inclusive, in this Section shall not be charged on umbrella cloth, Holland blind cloth or on cloths consisting of two or more textile fabrics assembled face to face by rubber or other adhesive.

2.—Fabric chargeable with any of the duties mentioned in this Section at headings Nos. 50.09 (C) (1), 50.10 (C) (1), 54.05 (C) (1), 59.07 (B), 59.09 (B) (1) and 59.12 (E) (1) which is imported into the State after exportation therefrom shall be exempt from such duty if it is shown, to the satisfaction of the Revenue Commissioners, that such fabric was manufactured in the State and was exported therefrom solely for the purpose of undergoing one or more of the processes of bleaching, dyeing, finishing and proofing and did not undergo any other process of manufacture while so outside the State.

3.—None of the duties mentioned in this Section at headings Nos. 50.09 (C) (2) (b) (iii), 50.10 (C) (2) (b) (iii), 51.04 (C) (2), 53.11 (C) (2) (b), 53.12 (B) (2), 53.13 (B) (2), 54.05 (C) (3), 55.07 (C) (2), 55.08 (B) (2), 55.09 (D) (2) (b), 56.07 (D) (2), 57.09, 57.11, 58.04 (B) (2), 59.07 (C) (2) (b) (ii) (I), 59.09 (B) (2) (b) (ii) (I), 59.11 (C) (2) (b) (ii) (I) and 59.12 (E) (2) (b) (ii) (I) shall be charged on—

(a) Fabric (other than fabric containing wool or fine animal hair) which is imported into the State after exportation therefrom and is shown, to the satisfaction of the Revenue Commissioners, to have been manufactured in the State and to have been exported therefrom solely for the purpose of undergoing one or more of the processes of bleaching, dyeing, finishing and proofing and has not undergone any other process of manufacture while so outside the State; or

(b) Fabric containing wool or fine animal hair which is imported into the State after exportation therefrom and is shown, to the satisfaction of the Revenue Commissioners, to have been manufactured in the State and to have been exported therefrom solely for the purpose of undergoing one or both of the processes of proofing and shrinking and has not undergone any other process of manufacture while so outside the State.

Section XI
50.01-50.05	CUSTOMS DUTIES

Chapter 50

SILK AND WASTE SILK

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
50.01 Silk-worm cocoons suitable for reeling	—	Free	Free	Free
50.02 Raw silk (not thrown)	—	Free	Free	Free
50.03 Silk waste (including cocoons unsuitable for reeling, silk noils and pulled or garnetted rags):
(A) Flock	(a)	75%	75%	75%
(B) Rovings containing wool or hair	(a)	50%	50%	331/3%
(C) Other	—	Free	Free	Free
50.04 Silk yarn, other than yarn or noil or other waste silk, not put up for retial sale:
(A) Multiple or cabled, containing more than 50 per cent. by weight of cotton, flax or true hemp or a combination of two or more of these materials:
(1) Containing more than 50 per cent. by weight of flax	(a)	100%	100%	40%
(2) Other	(a)	60%	60%	40%
(B) Other:
(1) Containing wool, hair or man-made fibres (continuous)	(a)	50%	50%	331/3%
(2) Other:
(a) Containing more than 50 per cent. by weight of man-made fibres (discontinuous)	(a)	50%	50%	331/3%
(b) Other	—	Free	Free	Free
50.05 Yarn spun from silk waste other than noil, not put up for retail sale:
(A) Multiple or cabled, containing more than 50 per cent. by weight of cotton, flax or true hemp or a combination of two or more of these materials:
(1) Containing more than 50 per cent. by weight of flax	(a)	100%	100%	40%
(2) Other	(a)	60%	60%	40%

	Section XI
CUSTOMS DUTIES	50.05-50.07

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
50.05 Yarn spun from silk waste other than noil, not put up for retail sale:—contd.
(B) Other:
(1) Containing wool, hair or man-made fibres (discontinuous)	(a)	50%	50%	331/3%
(2) Other:
(a) Containing more than 50 per cent. by weight of man-made fibres (discontinuous)	(a)	50%	50%	331/3%
(b) Other	—	Free	Free	Free
50.06 Yarn spun from noil silk, not put up for retail sale:
(A) Multiple or cabled, containing more than 50 per cent. by weight of cotton, flax or true hemp or a combination of two or more of these materials:
(1) Containing more than 50 per cent by weight of flax	(a)	100%	100%	40%
(2) Other	(a)	60%	60%	40%
(B) Other:
(1) Containing wool, or man-made fibres (continuous)	(a)	50%	50%	331/3%
(2) Other:
(a) Containing more than 50 per cent. by weight of man-made fibres (discontinuous)	(a)	50%	50%	331/3%
(b) Other	—	Free	Free	Free
50.07 Silk yarn and yarn spun from noil or other waste silk, put up for retail sale:
(A) Containing more than 50 per cent. by weight of cotton, flax or true hemp or a combination of two or more of these materials:
(1) Containing more than 50 per cent. by weight of flax	(a)	100%	100%	40%
(2) Other	(a)	60%	60%	40%
(B) Other:
(1) Containing wool or hair	(a)	50%	50%	331/3%
(2) Other	—	Free	Free	Free

Section XI
50.08-50.09	CUSTOMS DUTIES

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
50.08 Silk-worm gut; imitation catgut of silk	—	Free	Free	Free
50.09 Woven fabrics of silk or of waste silk other than noil:
(A) Printed, painted or embossed	(a)	50% or 2s. 6d. per sq. yd.*	50% or 2s. 6d. per sq. yd.*	331/3% or 1s. 8d. per sq. yd.*
(B) Of a kind commonly used for the manufacture of curtains, for upholstery, or for the covering of furniture, which are not less than 30 centimetres in width, exceed 2½ ounces but do not exceed 20 ounces in weight per square yard and are not printed, painted or embossed	(a)	50% or 2s. 6d. per sq. yd*	50% or 2s. 6d. per sq. yd*	331/3% or 1s. 8d. per sq. yd.*
(C) Other:
(1) Containing more than 60 per cent. by weight of linen	(a)	40%	40%	20%
(2) Other:
(a) Not less than 30 centimetres in width, the following:	(a)	75% or 18s. per sq. yd.*	75% or 18s. per sq. yd.*	50% or 12s. per sq. yd.*
Containing man-made fibres and exceeding 8 ounces in weight per square yard (other than ticken)
Containing man-made fibres, not less than 4½ ounces nor more than 8 ounces in weight per square yard and suitable for use in the manufacture of women's dresses or women's or men's suits (other than as linings)
Containing wool or fine animal hair and not less than 4½ ounces in weight per square yard
(b) Other:
(i) Containing more than 60 per cent. by weight of cotton	(a)	75% or 4s. per sq. yd.*	75% or 4s. per sq. yd.*	50% or 2s. 8d. per sq. yd.*
(ii) Wholly of silk and exceeding 18 inches in width	—	Free	Free	Free
(iii) Other	(a)	50% or 2s. 6d. per sq. yd.*	50% or 2s. 6d. per sq. yd.*	331/3% or 1s. 8d. per sq. yd.*

*Where alternative rates are shown, the rate applicable is whichever is the greater.

	Section XI
CUSTOMS DUTIES	50.10

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
50.10 Woven fabrics of noil silk:
(A) Printed, painted or embossed	(a)	50% or 2s. 6d. per sq. yd.*	50% or 2s. 6d. per sq. yd.*	331/3% or 1s. 8d. per sq. yd.*
(B) Of a kind commonly used for the manufacture of curtains, for upholstery, or for the covering of furniture, which are not less than 30 centimetres in width, exceed 2½ ounces but do not exceed 20 ounces in weight per square yard and are not printed, painted or embossed	(a)	50% or 2s. 6d. per sq. yd.*	50% or 2s. 6d. per sq. yd.*	331/3% or 1s. 8d. per sq. yd.*
(C) Other:
(1) Containing more than 60 per cent. by weight of linen	(a)	40%	40%	20%
(2) Other:
(a) Not less than 30 centimetres in width, the following:	(a)	75% or 18s. per sq. yd.*	75% or 18s. per sq. yd.*	50% or 12s. per sq. yd.*
Containing man-made fibres and exceeding 8 ounces in weight per square yard (other than ticken)
Containing man-made fibres, not less than 4½ ounces nor more than 8 ounces in weight per square yard and suitable for use in the manufacture of women's dresses or women's or men's suits (other than as linings)
Containing wool or fine animal hair and not less than 4½ ounces in weight per square yard
(b) Other:
(i) Containing more than 60 per cent. by weight of cotton	(a)	75% or 4s. per sq. yd.*	75% or 4s. per sq. yd.*	50% or 2s. 8d. per sq. yd.*
(ii) Wholly of silk and exceeding 18 inches in width	—	Free	Free	Free
(iii) Other	(a)	50% or 2s. 6d. per sq. yd.*	50% or 2s. 6d. per sq. yd.*	331/3% or 1s. 8d. per sq. yd.*

*Where alternative rates are shown, the rate applicable is whichever is the greater.

Section XI
51.01-51.03	CUSTOMS DUTIES

Chapter 51

MAN-MADE FIBRES (CONTINUOUS)

Notes

1.—Throughout this Schedule, the term "man-made fibres" means fibres or filaments of organic polymers produced by manufacturing processes, either:

(a) By polymerisation or condensation of organic monomers, for example, polyamides, polyesters, polyurethanes and polyvinyl derivatives; or

(b) By chemical transformation of natural organic polymers (such as cellulose, casein, proteins and algae), for example, viscose rayon, cuprammonium rayon (cupra), cellulose acetate and alginates.

2.—Heading No. 51.01 is to be taken not to apply to continuous filament tow of man-made fibres falling within Chapter 56.

3.—The expression "yarn of man-made fibres (continuous)" is to be taken not to apply to yarn (known as "ruptured filament yarn") of which the majority of the filaments have been ruptured by passage through rollers or other devices (Chapter 56).

4.—Monofil of man-made fibre materials of which no cross-sectional dimension exceeds one millimetre is to be classified in heading No. 51.01 when of a weight less than 6.6 milligrammes per metre (60 denier) and in heading No. 51.02 in other cases. Monofil of which any cross-sectional dimension exceeds one millimetre is to be classified in Chapter 39.

Strip (artificial straw and the like) of man-made fibre materials is to be classified in heading No. 51.02 when of a width not exceeding five millimetres and in Chapter 39 in other cases.

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
51.01 Yarn of man-made fibres (continuous), not put up for retail sale:
(A) Yarn, wholly of viscose, acetate or cuprammonium rayon; yarn not subjected to any one or more of the following processes or dyeing, any processes similar thereto, that is to say, bulking, doubling, throwing or sizing and not wound on a cone or cheese	—	Free	Free	Free
(B) Other	(a)	50%	50%	331/3%
51.02 Monofil, strip (artificial straw and the like) and imitation catgut, of man-made fibre materials:
(A) Fishing line put up for retail sale	(a)	60%	60%	40%
(B) Other	—	Free	Free	Free
51.03 Yarn of man-made fibres (continuous), put up for retail sale	—	Free	Free	Free

	Section XI
CUSTOMS DUTIES	51.04

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
51.04 Woven fabrics of man-made fibres (continuous), including woven fabrics of monofil or strip of heading No. 51.01 or 51.02:
(A) Printed, painted or embossed	(a)	50% or 2s. 6d. per sq. yd.*	50% or 2s. 6d. per sq. yd.*	331/3% or 1s. 8d. per sq. yd.*
(B) Of a kind commonly used for the manufacture of curtains, for upholstery, or for the covering of furniture, which are not less than 30 centimetres in width, exceed 2½ ounces but do not exceed 20 ounces in weight per square yard and are not printed, painted or embossed	(a)	50% or 2s. 6d. per sq. yd.*	50% or 2s. 6d. per sq. yd.*	331/3% or 1s. 8d. per sq. yd.*
(C) Other:
(1) Not less than 30 centimetres in width, the following:	(a)	75% or 18s. per sq. yd.*	75% or 18s. per sq. yd.*	50% or 12s. per sq. yd.*
Exceeding 8 ounces in weight per square yard (other than ticken)
Not less than 4½ ounces nor more than 8 ounces in weight per square yard and suitable for use in the manufacture of women's dresses or women's or men's suits (other than as linings)
Containing wool or fine animal hair and not less than 4½ ounces in weight per square yard
(2) Other	(a)	50% or 2s. 6d. per sq. yd.*	50% or 2s. 6d. per sq. yd.*	33½% or 1s. 8d. per sq. yd.*

*Where alternative rates are shown, the rate applicable is whichever is the greater.

Section XI
52.01-52.02	CUSTOMS DUTIES

Chapter 52

METALLISED TEXTILES

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
52.01 Metallised yarn, being textile yarn spun with metal or covered with metal by any process:
(A) Containing cotton, flax, wool, hair or man-made fibres (continuous)	(a)	50%	50%	331/3%
(B) Other:
(1) Containing more than 50 per cent. by weight of man-made fibres (discontinuous)	(a)	50%	50%	331/3%
(2) Other	—	Free	Free	Free
52.02 Woven fabrics of metal thread or of metallised yarn, of a kind used in articles of apparel, as furnishing fabrics or the like	—	Free	Free	Free

	Section XI
CUSTOMS DUTIES	53.01-53.09

Chapter 53

WOOL AND OTHER ANIMAL HAIR

Note

The expression "fine animal hair" means of alpaca, llama, vicuna, yak, camel, Angora, Tibetan, Kashmir and similar goats (but not common goats), rabbit (including Angora rabbit), hare, beaver, nutria and musk rat.

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
53.01 Sheep's or lambs' wool, not carded or combed	—	Free	Free	Free
53.02 Other animal hair (fine or coarse) not carded or combed	—	Free	Free	Free
53.03 Waste of sheep's or lambs' wool or of other animal hair (fine or coarse), not pulled or garnetted:
(A) Flock	(a)	75%	75%	75%
(B) Engine cleaning waste	(a)	50%	331/3%	331/3%
(C) Other	—	Free	Free	Free
53.04 Waste of sheep's or lambs' wool or of other animal hair (fine or coarse), pulled or garnetted (including pulled or garnetted rags):
(A) Flock	(a)	75%	75%	75%
(B) Engine cleaning waste	(a)	50%	331/3%	331/3%
(C) Other	—	Free	Free	Free
53.05 Sheep's or lambs' wool or other animal hair (fine or coarse), carded or combed:
(A) Rovings	(a)	50%	50%	331/3%
(B) Other	—	Free	Free	Free
53.06 Yarn of carded sheep's or lambs' wool (woollen yarn), not put up for retail sale	(a)	50%	50%	331/3%
53.07 Yarn of combed sheep's or lambs' wool (worsted yarn), not put up for retail sale	(a)	50%	50%	331/3%
53.08 Yarn of fine animal hair (carded or combed), not put up for retail sale	(a)	50%	50%	331/3%
53.09 Yarn of horsehair or of other coarse animal hair, not put up for retail sale	(a)	50%	50%	331/3%

Section XI
53.10-53.12	CUSTOMS DUTIES

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
53.10 Yarn of sheep's or lambs' wool, of horsehair or of other animal hair (fine or coarse), put up for retail sale	(a)	50%	50%	331/3%
53.11 Woven fabrics of sheep's or lambs' wool or of fine animal hair:
(A) Printed, painted or embossed	(a)	50% or 2s. 6d. per sq. yd.*	50% or 2s. 6d. per sq. yd.*	331/3% 1s. 8d. per sq. yd.*
(B) Of a kind commonly used for the manufacture of curtains, for upholstery, or for the covering of furniture, which are not less than 30 centimetres in width, exceed 2½ ounces but do not exceed 20 ounces in weight per square yard and are not printed, painted or embossed	(a)	50% or 2s. 6d. per sq. yd.*	50% or 2s. 6d. per sq. yd.*	331/3% or 1s. 8d. per sq. yd.*
(C) Other:
(1) Not less than 30 centimetres in width and not less than 4½ ounces in weight per square yard	(a)	75% or 18s. per sq. yd.*	75% or 18s. per sq. yd.*	50% or 12s. per sq. yd.*
(2) Other:
(a) Wholly of wool and/or fine animal hair	—	Free	Free	Free
(b) Other	(a)	50% or 2s. 6d. per sq. yd.*	50% or 2s. 6d. per sq. yd.*	331/3% or 1s. 8d. per sq. yd.*
53.12 Woven fabrics of coarse animal hair other than horsehair:
(A) Of a kind commonly used for the manufacture of curtains, for upholstery, or for the covering of furniture, which are not less than 30 centimetres in width and exceed 2½ ounces but do not exceed 20 ounces in weight per square yard	(a)	50% or 2s. 6d. per sq. yd.*	50% or 2s. 6d. per sq. yd.*	331/3% or 1s. 8d. per sq. yd.*
(B) Other:
(1) Not less than 30 centimetres in width, the following:	(a)	75% or 18s. per sq. yd.*	75% or 18s. per sq. yd.*	50% or 12s. per sq. yd.*
Containing man-made fibres and exceeding 8 ounces in weight per square yard (other than ticken)
Containing wool or fine animal hair and not less than 4½ ounces in weight per square yard
(2) Other	(a)	50% or 2s. 6d. per sq. yd.*	50% or 2s. 6d. per sq. yd.*	331/3% or 1s. 8d. per sq. yd.*

*Where alternative rates are shown, the rate applicable is whichever is the greater.

	Section XI
CUSTOMS DUTIES	53.13

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
53.13 Woven fabrics of horsehair:
(A) Of a kind commonly used for the manufacture of curtains, for upholstery, or for the covering of furniture, which are not less than 30 centimetres in width and exceed 2½ ounces but do not exceed 20 ounces in weight per square yard	(a)	50% or 2s. 6d. per sq. yd.*	50% or 2s. 6d. per sq. yd.*	331/3% or 1s. 8d. per sq. yd.*
(B) Other:
(1) Not less than 30 centimetres in width, the following:	(a)	75% or 18s. per sq. yd.*	75% or 18s. per sq. yd.*	50% or 12s. per sq. yd.*
Containing man-made fibres and exceeding 8 ounces in weight per square yard (other than ticken)
Containing wool or fine animal hair and not less than 4½ ounces in weight per square yard
(2) Other	(a)	50% or 2s. 6d. per sq. yd.*	50% or 2s. 6d. per sq. yd.*	331/3% or 1s. 8d. per sq. yd.*

*Where alternative rates are shown, the rate applicable is whichever is the greater.

Section XI
54.01-54.05	CUSTOMS DUTIES

Chapter 54

FLAX AND RAMIE

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
54.01 Flax, raw or processed but not spun; flax tow and waste (including pulled or garnetted rags):
(A) Flock	(a)	75%	75%	75%
(B) Engine cleaning waste	(a)	50%	331/3%	331/3%
(C) Rovings containing wool or hair	(a)	50%	50%	331/3%
(D) Other	—	Free	Free	Free
54.02 Ramie, raw or processed but not spun; ramie noils and waste (including pulled or garnetted rags):
(A) Flock	(a)	75%	75%	75%
(B) Engine cleaning waste	(a)	50%	331/3%	331/3%
(C) Rovings containing wool or hair	(a)	50%	50%	331/3%
(D) Other	—	Free	Free	Free
54.03 Flax or ramie yarn, not put up for retail sale:
(A) Multiple or cabled, of flax	(a)	100%	100%	40%
(B) Single, of flax, put up in balls	(a)	60%	60%	40%
(C) Other:
(1) Containing wool, hair or man-made fibres (continuous)	(a)	50%	50%	331/3%
(2) Other	—	Free	Free	Free
54.04 Flax or ramie yarn, put up for retail sale:
(A) Of flax	(a)	100%	100%	40%
(B) Other:
(1) Containing wool or hair	(a)	50%	50%	331/3%
(2) Other	—	Free	Free	Free
54.05 Woven fabrics of flax or of ramie:
(A) Printed, painted or embossed	(a)	50% or 2s. 6d. per sq. yd.*	50% or 2s. 6d. per sq. yd.*	331/3% or 1s. 8d. per sq. yd.*

*Where alternative rates are shown, the rate applicable is whichever is the greater.

	Section XI
CUSTOMS DUTIES	54.05

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
54.05 Woven fabrics of flax, etc.—(contd.)
(B) Of a kind commonly used for the manufacture of curtains, for upholstery, or for the covering of furniture, which are not less than 30 centimetres in width, exceed 2½ ounces but do not exceed 20 ounces in weight per square yard and are not printed, painted or embossed	(a)	50% or 2s. 6d. per sq. yd.*	50% or 2s. 6d. per sq. yd.*	331/3% or 1s. 8d. per sq. yd.*
(C) Other:
(1) Containing more than 60 per cent. by weight of linen	(a)	40%	40%	20%
(2) Not less than 30 centimetres in width, the following:	(a)	75% or 18s. per sq. yd.*	75% or 18s. per sq. yd.*	50% or 12s. per sq. yd.*
Containing man-made fibres and exceeding 8 ounces in weight per square yard (other than ticken)
Containing man-made fibres, not less than 4½ ounces nor more than 8 ounces in weight per square yard and suitable for use in the manufacture of women's dresses or women's or men's suits (other than as linings)
Containing wool or fine animal hair and not less than 4½ ounces in weight per square yard
(3) Other	(a)	50% or 2s. 6d. per sq. yd.*	50% or 2s. 6d. per sq. yd.*	331/3% or 1s. 8d. per sq. yd.*

*Where alternative rates are shown, the rate applicable is whichever is the greater.

Section XI
55.01-55.08	CUSTOMS DUTIES

Chapter 55

COTTON

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
55.01 Cotton, not carded or combed	—	Free	Free	Free
55.02 Cotton linters	—	Free	Free	Free
55.03 Cotton waste (including pulled or garnetted rags), not carded or combed:
(A) Flock	(a)	75%	75%	75%
(B) Engine cleaning waste	(a)	50%	331/3%	331/3%
(C) Other	—	Free	Free	Free
55.04 Cotton, carded or combed:
(A) Cotton wool	(a)	50%	331/3%	331/3%
(B) Rovings containing wool or hair	(a)	50%	50%	331/3%
(C) Other	—	Free	Free	Free
55.05 Cotton yarn, not put up for retail sale	(a)	60%	60%	40%
55.06 Cotton yarn, put up for retail sale	(a)	60%	60%	40%
55.07 Cotton gauze:
(A) Printed, painted or embossed	(a)	50% or 2s. 6d. per sq. yd.*	50% or 2s. 6d. per sq. yd.*	331/3% or 1s. 8d. per sq. yd.*
(B) Of a kind commonly used for the manufacture of curtains, not less than 30 centimetres in width, exceeding 2½ ounces in weight per square yard and not printed, painted or embossed	(a)	50% or 2s. 6d. per sq. yd.*	50% or 2s. 6d. per sq. yd.*	331/3% or 1s. 8d. per sq. yd.*
(C) Other:
(1) Containing more than 60 per cent. by weight of cotton	(a)	75% or 4s. per sq. yd.*	75% or 4s. per sq. yd.*	50% or 2s. 8d. per sq. yd.*
(2) Other	(a)	50% or 2s. 6d. per sq. yd.*	50% or 2s. 6d. per sq. yd.*	331/3% or 1s. 8d. per sq. yd.*
55.08 Terry towelling and similar terry fabrics, of cotton:
(A) Printed, painted or embossed	(a)	50% or 2s. 6d. per sq. yd.*	50% or 2s. 6d. per sq. yd.*	331/3% or 1s. 8d. per sq. yd.*

*Where alternative rates are shown, the rate applicable is whichever is the greater.

	Section XI
CUSTOMS DUTIES	55.08-55.09

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
55.08 Terry towelling, etc.—contd.
(B) Other:
(1) Containing more than 60 per cent. by weight of cotton	(a)	75% or 4s. per sq. yd.*	75% or 4s. per sq. yd.*	50% or 2s. 8d. per sq. yd.*
(2) Other	(a)	50% or 2s. 6d. per sq. yd.*	50% or 2s. 6d. per sq. yd.*	331/3% or 1s. 8d. per sq. yd.*
55.09 Other woven fabrics of cotton:
(A) Printed, painted or embossed	(a)	50% or 2s. 6d. per sq. yd.*	50% or 2s. 6d. per sq. yd.*	331/3% or 1s. 8d. per sq. yd.*
(B) Of a kind commonly used for the manufacture of curtains, for upholstery, or for the covering of furniture, which are not less than 30 centimetres in width, exceed 2½ ounces but do not exceed 20 ounces in weight per square yard and are not printed, painted or embossed	(a)	50% or 2s. 6d. per sq. yd.*	50% or 2s. 6d. per sq. yd.*	331/3% or 1s. 8d. per sq. yd.*
(C) Not exceeding 30 centimetres in width and suitable for use in the manufacture of bandages or medical or surgical dressings or absorbent sanitary towels; lint	(a)	50%	50%	331/3%
(D) Other:
(1) Not less than 30 centimetres in width, the following:	(a)	75% or 18s. per sq. yd.*	75% or 18s. per sq. yd.*	50% or 12s. per sq. yd.*
Containing man-made fibres and exceeding 8 ounces in weight per square yard (other than ticken)
Containing man-made fibres, not less than 4½ ounces nor more than 8 ounces in weight per square yard and suitable for use in the manufacture of women's dresses or women's or men's suits (other than as linings)
Containing wool or fine animal hair and not less than 4½ ounces in weight per square yard
(2) Other:
(a) Containing more than 60 per cent. by weight of cotton	(a)	75% or 4s. per sq. yd.*	75% or 4s. per sq. yd.*	50% or 2s. 8d. per sq. yd.*
(b) Other	(a)	50% or 2s. 6d. per sq. yd.*	50% or 2s. 6d. per sq. yd.*	331/3% or 1s. 8d. per sq. yd.*

*Where alternative rates are shown, the rate applicable is whichever is the greater.

Section XI
56.01-56.04	CUSTOMS DUTIES

Chapter 56

MAN-MADE FIBRES (DISCONTINUOUS)

Note

Heading No. 56.02 is to be taken to apply only to continuous filament tow of man-made fibres, consisting of parallel filaments of a uniform length equal to the length of the tow, meeting the following specification:

(a) Length of tow exceeding two metres;

(b) Twist less than five turns per metre;

(d) In the case of filaments described in Note 1 (a) to Chapter 51, the tow must be drawn, that is to say, be incapable of being stretched by more than one hundred per cent. of its length;

(e) Total weight of tow:

(i) In the case of filaments described in Note 1 (b) to Chapter 51, more than 0.5 grammes per metre (4,500 denier); or

(ii) In the case of filaments described in Note 1 (a) to Chapter 51, more than 1.66 grammes per metre (15,000 denier).

Tow of a length not exceeding two metres is to be classified in heading No. 56.01.

Special Provision relating to the Duty on Flock.

Whenever it is shown, to the satisfaction of the Revenue Commissioners, that any article chargeable with duty under heading No. 56.03 (A) is being or has been imported for use in the manufacture of cloth consisting of two or more textile fabrics assembled face to face by rubber or other adhesive, the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, permit such article to be imported without payment of the duty or repay any such duty paid thereon at importation.

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
56.01 Man-made fibres (discontinuous), not carded, combed or otherwise prepared for spinning	—	Free	Free	Free
56.02 Continuous filament tow for the manufacture of man-made fibres (discontinuous)	—	Free	Free	Free
56.03 Waste (including yarn waste and pulled or garnetted rags) of man-made fibres (continuous or discontinuous), not carded, combed or otherwise prepared for spinning:
(A) Flock	(a)	75%	75%	75%
(B) Engine cleaning waste	(a)	50%	331/3%	331/3%
(C) Other	—	Free	Free	Free
56.04 Man-made fibres (discontinuous or waste), carded, combed or otherwise prepared for spinning:
(A) Imitation cotton wool	(a)	50%	331/3%	331/3%
(B) Rovings containing wool or hair	(a)	50%	50%	331/3%
(C) Other	—	Free	Free	Free

	Section XI
CUSTOMS DUTIES	56.05-56.07

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
56.05 Yarns of man-made fibres (discontinuous or waste), not put up for retail sale	(a)	50%	50%	331/3%
56.06 Yarn of made-fibres (discontinuous or waste), put up for retail sale:
(A) Containing wool, hair, cotton, flax or true hemp	(a)	50%	50%	331/3%
(B) Other	—	Free	Free	Free
56.07 Woven fabrics of man-made fibres (discontinuous or waste):
(A) Printed, painted or embossed	(a)	50% or 2s. 6d. per sq.yd.*	50% or 2s. 6d. per sq.yd.*	331/3% 1s. 8d. per sq. yd.*
(B) Of a kind commonly used for the manufacture of curtains, for upholstery, or for the covering of furniture which are not less than 30 centimetres in width, exceed 2½ ounces but do not exceed 20 ounces in weight per square yard and are not printed, painted or embossed	(a)	50% or 2s. 6d. per sq.yd.*	50% or 2s. 6d. per sq.yd.*	331/3% 1s. 8d. per sq. yd.*
(C) Not exceeding 30 centimetres in width and suitable for Use in the manufacture of bandages or medical or surgical dressings or absorbent sanitary towels	(a)	50%	50%	331/3%
(D) Other:
(1) Not less than 30 centimetres in width, the following:	(a)	75% or 18s. per sq. yd.*	75% or 18s. per sq. yd.*	50% or 12s. per sq. yd.*
Exceeding 8 ounces in weight per square yard (other than thicken)
Not less than 4½ ounces nor more than 8 ounces in weight per square yard and suitable for use in the manufacture of women's dresses or women's or men's suits (other than as linings)
Containing wool or fine animal hair and not less than 4½ ounces in weight per square yard
(2) Other	(a)	50% or 2s. 6d. per sq. yd.*	50% or 2s. 6d. per sq. yd.*	331/3% or 1s. 7d. per sq. yd.*

*Where alternative rates are shown, the rate applicable is whichever is the greater.

Section XI
57.01-57.05	CUSTOMS DUTIES

Chapter 57

OTHER VEGETABLE TEXTILE MATERIALS; PAPER YARN AND WOVEN FABRICS OF PAPER YARN

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
57.01 True hemp(Cannabis sativa), raw or processed but not spun; tow and waste of true hemp (including pulled or garnetted rags or ropes):
(A) Flock	(a)	75%	75%	75%
(B) Engine cleaning waste	(a)	50%	331/3%	331/3%
(C)Rovings containing wool or hair	(a)	50%	50%	331/3%
(D) Other	—	Free	Free	Free
57.02 Manila hemp (abaca)(Musa textilis), raw or processed but not spun; tow and waste of manila hemp (including pulled or garnetted rags or ropes):
(A) Flock	(a)	75%	75%	75%
(B) Engine cleaning waste	(a)	50%	331/3%	331/3%
(C) Other	—	Free	Free	Free
57.03 Jute, raw or processed but not spun; tow and waste of jute (including pulled or garnetted rags or ropes):
(A) Flock	(a)	75%	75%	75%
(B) Engine cleaning waste	(a)	50%	331/3%	331/3%
(C)Rovings containing wool or hair	(a)	50%	50%	331/3%
(D) Other	—	Free	Free	Free
57.04 Other vegetable textile fibres, raw or processed but not spun; waste of such fibres (including pulled or garnetted rags or ropes):
(A) Flock	(a)	75%	75%	75%
(B) Engine cleaning waste	(a)	50%	331/3%	331/3%
(C)Rovings containing wool or hair	(a)	50%	50%	331/3%
(D) Other	—	Free	Free	Free
57.05 Yarn of true hemp:
(A) Single, wholly of true hemp, not put up in balls	—	Free	Free	Free
(B) Other	(a)	60%	60%	40%

	Section XI
CUSTOMS DUTIES	57.06-57.12

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
57.06 Yarn of jute:
(A) Containing wool or hair	(a)	50%	50%	331/3%
(B) Other	(a)	22½%	22½%	15%
57.07 Yarn of other vegetable textile fibres:
(A) Containing wool, hair, or man-made fibres (continuous)	(a)	50%	50%	331/3%
(B) Other:
(1)Binder yarn:
(a) Wholly of coir	—	Free	Free	Free
(b) Other	(a)	60%	60%	331/3%
(2) Other	—	Free	Free	Free
57.08 Paper yarn	—	Free	Free	Free
57.09 Woven fabrics of true hemp	(a)	50% or 2s. 6d. per sq. yd.*	50% or 2s. 6d. per sq. yd.*	331/3% or 1s. 8d. per sq. yd.*
57.10 Woven fabrics of jute	(a)	75%	75%	50%
57.11 Woven fabrics of other vegetable textile fibres	(a)	50% or 2s. 6d. per sq. yd.*	50% or 2s. 6d. per sq. yd.*	331/3% or 1s. 8d. per sq. yd.*
57.12 Woven fabrics of paper yarn	—	Free	Free	Free

*Where alternative rates are shown, the rate applicable is whichever is the greater.

Section XI
58.01-58.02	CUSTOMS DUTIES

Chapter 58

CARPETS, MATS, MATTING AND TAPESTRIES; PILE AND CHENILLE FABRICS; NARROW FABRICS; TRIMMINGS; TULLE AND OTHER NET FABRICS; LACE; EMBROIDERY

Notes

1.—The headings of this Chapter are to be taken not to apply to coated or impregnated fabrics, elastic fabrics or elastic trimmings, machinery belting or other goods falling within Chapter 59. However, embroidery on any textile base falls within heading No. 58.10.

2.—In headings number 58.01 and 58.02 the words "carpets" and "rugs" are to be taken to extend to similar articles having the characteristics of floor coverings but intended for use for other purposes. These headings are to be taken not to apply to felt carpets, which fall within Chapter 59.

3.—For the purposes of heading No. 58.05 the expression "narrow woven fabrics" means:

(a) Woven fabrics of a width not exceeding thirty centimetres, whether woven as such or cut from wider pieces, provided with selvedges (woven, gummed or made otherwise) on both edges;

(b) Tubular woven fabrics of a flattened width not exceeding thirty centimetres; and

Narrow woven fabrics in the form of fringes are to be treated as falling within heading No. 58.07.

4.—Heading No. 58.08 is to be taken not to apply to nets or netting in the piece made of twine, cordage or rope, which are to be taken as falling within heading No. 59.05.

5.—In heading No. 58.10, the expression "embroidery" means, inter alia, embroidery with metal or glass thread on a visible ground of textile fabric, and sewn appliqué work of sequins, beads or ornamental motifs of textile or other materials. The heading is to be taken not to apply to needlework tapestry (heading No. 58.03).

6.—The headings of this Chapter are to be taken to include goods of the descriptions specified therein when made of metal thread and of a kind used in apparel, as furnishings or the like.

Special Provision relating to the Duty on Cotton Tape.

The duty mentioned in this Chapter at heading No. 58.05 (B) shall not be charged on cotton tape which is imported into the State after exportation therefrom provided it is shown, to the satisfaction of the Revenue Commissioners, that such tape was manufactured in the State and was exported solely for the purpose of undergoing one or more of the processes of bleaching, dyeing, painting, printing, finishing and proofing and did not undergo any other process of manufacture while so outside the State.

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
58.01 Carpets, carpeting and rugs, knotted (made up or not)	(a)	60%	60%	40%
58.02 Other carpets, carpeting, rugs, mats and matting, and "Kelem", "Schumacks" and "Karamanie" rugs and the like (made up or not):
(A) Of coir or any similar substance	(a)	15%	10%	10%
(B) Other	(a)	60%	60%	40%

	Section XI
CUSTOMS DUTIES	58.03-58.05

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
58.03 Tapestries, hand-made, of the type Gobelins, Flanders, Aubusson, Beauvais and the like, and needle-worked tapestries (for example, petit point and cross stitch) made in panels and the like by hand	—	Free	Free	Free
58.04 Woven pile fabrics (other than terry towelling or similar terry fabrics of cotton falling within heading No. 55.08 and fabrics falling within heading No. 58.05):
(A) Printed, painted or embossed	(a)	50% or 2s. 6d. per sq. yd.*	50% or 2s. 6d. per sq. yd.*	331/3% 1s. 8d. per sq. yd.*
(B) Other:
(1) Moquette and plush:
(a) Of a weight exceeding 8 ounces but not exceeding 24 ounces per square yard:
(i) Containing wool, fine animal hair, or man-made fibres	(a)	75% or 18s. per sq. yd.*	75% or 18s. per sq. yd.*	50% or 12s. per sq. yd.*
(ii) Not containing wool, fine animal hair or man-made fibres but containing more than 60 per cent. by weight of cotton	(a)	75% or 4s. per sq. yd.*	75% or 4s. per sq. yd.*	50% or 2s. 8d. per sq. yd.*
(iii) Other	(a)	50% or 2s. 6d. per sq. yd.*	50% or 2s. 6d. per sq. yd.*	331/3% or 1s. 8d. per sq. yd.*
(b) Other	—	Free	Free	Free
(2) Terry fabrics	(a)	50% or 2s. 6d. per sq. yd.*	50% or 2s. 6d. per sq. yd.*	331/3% or 1s. 8d. per sq. yd.*
(3) Other	—	Free	Free	Free
58.05 Narrow woven fabrics, and narrow fabrics (bolduc) consisting of warp without weft assembled by means of an adhesive, other than goods falling within heading No. 58.06:
(A) Woven tape, other than curtain pleating tape and Venetian blind tape, not exceeding one inch in width, containing not more than 80 picks per inch in the weft (two picks weaving together being counted as one pick) and not less than 5½ ounces nor more than 16 ounces in weight per square yard; woven tape which is bifurcated	(a)	60% or 1½d. per linear yard*	60% or 1½d. per linear yard*	40% or 1d. per linear yard.*

*Where alternative rates are shown, the rate applicable is whichever is the greater.

Section XI
58.05-58.07	CUSTOMS DUTIES

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
58.05 Narrow woven fabrics, etc.—contd.
(B) Woven tapes of cotton or of linen not exceeding 2 inches in width (other than tapes falling in subheading (A) of this heading)	(a)	60%	60%	40%
(C) Bolduc and similar tapes	(a)	100%	100%	100%
(D) Bias binding and bias banding	(a)	50%	50%	50%
(E) Woven fabrics suitable for use in the manufacture of bandages or medical or surgical dressings or absorbent sanitary towels	(a)	50%	50%	331/3%
(F) Other:
(1) Of jute, exceeding 4½ ounces in weight per square yard	(a)	75%	75%	50%
(2) Woven fabrics of silk or of man-made fibres	(a)	60%	40%	40%
(3) Other:
(a) Towelling containing more than 60 per cent. by weight of cotton	(a)	75% or 4s. per sq. yd.*	75% or 4s. per sq. yd.*	50% or 2s. 8d. per sq. yd.*
(b) Towelling other than towelling containing more than 60 per cent. by weight of cotton	(a)	50%	50%	331/3%
(c) Other	—	Free	Free	Free
58.06 Woven labels, badges and the like, not embroidered, in the piece, in strips or cut to shape or size:
(A) Labels:
(1) With letters, numbers or designs woven therein	(a)	60%	40%	40%
(2) Other	(a)	331/3%	331/3%	331/3%
(B) Other	—	Free	Free	Free
58.07 Chenille yarn, gimped yarn (other than metallised yarn of heading No. 52.01 and gimped horsehair yarn); braids and ornamental trimmings in the piece; tassels, pompons and the like:
(A) Chenille yarn and gimped yarn:
(1) Containing more than 50 per cent. by weight of cotton, flax or true hemp or a combination of any two or more of them:
(a) Containing more than 50 per cent. by weight of flax	(a)	100%	100%	40%
(b) Other	(a)	60%	60%	40%

*Where alternative rates are shown, the rate applicable is whichever is the greater.

	Section XI
CUSTOMS DUTIES	58.07-58.10

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
58.07 Chenille yarn, etc.—contd.
(A) Chenille yarn and gimped yarn—cont.
(2) Other:
(a) Containing wool, hair or man-made fibres (continuous):
(i) Wholly of viscose, acetate or cuprammonium rayon	—	Free	Free	Free
(ii) Other	(a)	50%	50%	331/3%
(b) Other
(i) Containing more than 50 per cent. by weight of man-made fibres (discontinuous)	(a)	50%	50%	50%
(ii) Other	—	Free	Free	Free
(B) braids and ornamental trimmings in the piece:
(1) Cord of vegetable fibres excluding machine made braided or plaited material for laces	(a)	60%	60%	60%
(2) Other:
(a) Machine made braided or plaited material:
(i) For laces	(a)	100%	100%	100%
(ii) Other	(a)	60%	60%	40%
(b) Other	—	Free	Free	Free
(C) Other	—	Free	Free	Free
58.08 Tulle and other net fabrics (but not including woven, knitted or crocheted fabrics), plain	—	Free	Free	Free
58.09 Tulle and other net fabrics (but not including woven, knitted or crocheted fabrics), figured; hand or mechanically made lace, in the piece, in strips or motifs	—	Free	Free	Free
58.10 Embroidery, in the piece, in strips or motifs	—	Free	Free	Free

Section XI
59	CUSTOMS DUTIES

Chapter 59

WADDING AND FELT; TWINE, CORDAGE, ROPES AND CABLES; SPECIAL FABRIC; IMPREGNATED AND COATED FABRICS; TEXTILE ARTICLES OF A KIND SUITABLE INDUSTRIAL USE

Notes

1.—For the purposes of this Chapter, the expression "textile fabric" is to be taken to apply only to the textile fabrics of Chapters 50 to 57 and headings Nos. 58.04 and 58.05, the braids and trimmings in the piece heading No. 58.07, the tulle and other net fabrics of headings Nos. 58.08 and 58.09, lace of heading 58.09 and the knitted and crocheted fabrics of heading No. 60.01.

2.—Headings Nos. 59.08 and 59.12 are to be taken not to apply to fabrics in which the impregnation or coating is not apparent or is apparent only by reason of a resulting change of colour. Heading No. 59.12 is to be taken not to apply to:

(a) Fabrics painted with designs (other than painted canvas being theatrical scenery, studio back-cloths or the like);

(b) Fabrics covered with flock, dust, powdered cork or the like and bearing designs resulting from the treatments; or

3.—In heading No. 59.11 "rubberised textile fabrics" means:

(a) Textile fabrics impregnated, coated, covered or laminated with rubber:

(i) Weighing not more than one and a half kilogrammes per square metre; or

(ii) Weighing more than one and a half kilogrammes per square metre and containing more than fifty per cent. by weight of textile materials;

(b) Fabrics composed of parallel textile yarns agglomerated with rubber, irrespective of their weight per square metre; and

(c) Plates, sheets and strip, of expanded, foam or sponge rubber, combined with textile fabric, other than those falling in Chapter 40 by virtue of the last paragraph of Note 2 to that Chapter.

4.—Heading No. 59.16 is to be taken not to apply to:

(a) Transmission, conveyor or elevator belting of a thickness of less than three millimetres; or

(b) Transmission, convey or or elevator belts or belting of textile fabric impregnated, coated, covered or laminated with rubber or made from textile yarn or cord impregnated or coated with rubber (heading No. 40.10).

5.—Heading No. 59.17 is to be taken to apply to the following goods which are to be taken as not falling within any other heading of Section XI:

(a) Textile products (other than those having the character of the products of headings Nos. 59. to 59.16), the following only:

(i) Textile fabric, felt and felt-lined woven fabric, coated, covered or laminated with rubber leather or other material, of a kind commonly used for card clothing, and similar fabric of a kind commonly used in machinery or plant;

(ii) Bolting cloth;

(iii) Straining cloth of a kind commonly used in oil presses and the like, of textile fibres or human hair;

(iv) Woven textile felts, whether or not impregnated or coated, of a kind commonly used paper-making or other machinery, tuburlar or endless with single or multiple warp and weft, or flat woven with multiple warp and/or weft;

(v) Textile fabrics reinforced with metal, of a kind commonly used in machinery or plant;

(vi) Textile fabrics of the metallised yarn falling within heading No. 52.01, of a kind common used in paper-making or other machinery;

(vii) Cords, braids, and the like, whether or not coated, impregnated or reinforced with metal, a kind commonly used in machinery or plant as packing or lubricating materials;

(b) Textile articles (other than those of headings Nos. 59.14 to 59.16) of a kind commonly used machinery or plant (for example, gaskets, washers, polishing discs and other machinery parts)

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
59.01 Wadding and articles of wadding; textile flock and dust and mill neps:
(A) Absorbent sanitary towels	(a)	45%	30%	33%
(B) Wadding containing wool, cotton or man-made fibres; medical or surgical dressings	(a)	50% or 9d. per lb.*	50%or 9d. per lb.*	331/3% or 6d. per lb.*
(C) Articles od wadding containing wool, cotton or man-made fibres, the following:	(a)	50%	331/3%	331/3%
Pneumonia jackets
Accouchement sheets
(D) Flock	(a)	75%	75%	75%
(E) Other	—	Free	Free	Free
59.02 Felt and articles of felt, whether or not impregnated or coated:
(A) Floor coverings	(a)	60%	60%	40%
(B) Roofing and damp course materials	(a)	331/3%	331/3%	20%
(C) Floor covering underlay material not impregnated with rubber or other solution	(a)	33½%	37½%	25%
(D) Other	—	Free	Free	Free
59.03 Bonded fibre fabrics and articles of bonded fibre fabrics, whether or not impregnated or coated:
(A) If impregnated or coated with artificial plastic material or if oilcloth or leathercloth, and exceeding four inches in width	(a)	60%	60%	40%
(B) Bias banding	(a)	50%	50%	50%
(C) Printed sheets suitable for conversion into labels or tags	(a)	50%	25%	25%
(D) Other:
(1) Fabrics, printed, painted or embossed	(a)	50% or 2s. 6d. per square yard*	50% or 2s. 6d. per square yard*	331/3% or 1s. 8d. per square yard*
(2) Other	—	Free	Free	Free
59.04 Twine, cordage, ropes and cables, plaited or not:
(A) Of vegetable fibres	(a)	60%	60%	331/3%
(B) Other:
(1) Machine made braided or plaited material	(a)	60%	60%	40%
(2) Other:	—	Free	Free	Free

*Where alternative rates are shown, the rate applicable is whichever is the greater.

Section XI
59.05-59.07	CUSTOMS DUTIES

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
59.05 Nets and netting made of twine, cordage or rope, and made up fishing nets of yarn, twine, cordage or rope	—	Free	Free	Free
59.06 Other articles made from yarn, twine, cordage, rope or cables, other than textile fabrics and articles made from such fabrics:
(A) Laces	(a)	100% or 2s. per gross*	100% or 2s. per gross*	100% or 2s. per gross*
(B) Other	—	Free	Free	Free
59.07 Textile fabrics, coated with gum or amylaceous substances, of a kind used for the outer covers of books and the like; tracing cloth; prepared painting canvas; buckram and similar woven fabrics for hat foundations and similar uses:
(A) Fabrics, printed, painted or embossed	(a)	50% or 2s. 6d. per square yard*	50% or 2s. 6d. per square yard*	331/3% or 1s. 8d. per square yard*
(B) Woven fabrics containing more than 60 per cent. by weight of linen, not being printed, painted or embossed	(a)	40%	40%	40%
(C) Other
(1) Dyed book cloth, other than book muslin and buckram	—	Free	Free	Free
(2) Other:
(a) Woven fabrics not less than 30 centimetres in width, containing man-made fibres and exceeding 8 ounces in weight per square yard	(a)	75% or 18s. per square yard*	75% or 18s. per square yard*	50% or 12s. per square yard*
(b) Other:
(i) Woven fabrics containing more than 60 per cent. by weight of cotton	(a)	75% or 4s. per square yard*	75% or 4s. per square yard*	50% or 2s. 8d. per square yard*
(ii) Other:
(I) Woven	(a)	50% or 2s. 6d. per square yard*	50% or 2s. 6d. per square yard*	331/3% or 1s. 8d. per square yard*
(II) Other	—	Free	Free	Free

*Where alternative rates are shown, the rate applicable is whichever is the greater.

	Section XI
CUSTOMS DUTIES	59.08-59.10

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
59.08 Textile fabrics impregnated or coated with preparations of cellulose derivatives or of other artificial plastic materials:
(A) Bias binding and bias banding	(a)	50%	50%	50%
(B) Other:
(1) Exceeding 4 inches in width	(a)	60%	60%	60%
(2) Other	—	Free	Free	Free
59.09 Textile fabrics coated and impregnated with oil or preparations with a basis of drying oil:
(A) Oilcloth and leathercloth exceeding 4 inches in width	(a)	60%	60%	40%
(B) Other:
(1) Woven, containing more than 60 per cent. by weight of linen	(a)	40%	40%	20%
(2) Other:
(a) Woven, not less than 30 centimetres in width, containing man-made fibres and exceeding 8 ounces in weight per square yard	(a)	75% or 18s. per square yard*	75% or 18s. per square yard*	50% or 12s. per square yard*
(b) Other:
(i) Woven, containing more than 60 per cent. by weight of cotton	(a)	75% or 4s. per square yard*	75% or 4s. per square yard*	50% or 2s. 8d. per square yard*
(ii) Other:
(I) Woven	(a)	50% or 2s. 6d. per square yard*	50% or 2s. 6d. per square yard*	331/3% or 1s. 8d. per square yard*
(II) Other	—	Free	Free	Free
59.10 Linoleum and materials prepared on a textile base in a similar manner to linoleum, whether or not cut to shape or of a kind used as floor coverings; floor coverings consisting of a coating applied on a textile base, cut to shape or not:
(A) Inlaid	(a)	2s. per square yard	2s. per square yard	1s. 4d. per square yard
(B) Other	(a)	2s. per square yard	2s. per square yard	2s. per square yard

*Where alternative rates are shown, the rate applicable is whichever is the greater.

Section XI
59.11-59.12	CUSTOMS DUTIES

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
59.11 Rubberised textile fabrics, other than rubberised knitted or crocheted goods:
(A) Leathercloth exceeding 4 inches in width	(a)	60%	60%	40%
(B) Printed, painted or embossed (other than leathercloth of subheading (A) of this heading)	(a)	50% or 2s. 6d. per square yard*	50% or 2s. 6d. per square yard*	331/3% or 1s. 8d. per square yard*
(C) Other:
(1) Containing not less than 331/3 per cent. by weight of rubber (other than fabrics of the nature of tarpaulin)	—	Free	Free	Free
(2) Other:
(a) Woven, not less than 30 centimetres in width, the following:	(a)	75% or 18s. per square yard*	75% or 18s. per square yard*	50% or 12s. per square yard*
Containing man-made fibres and exceeding 8 ounces in weight per square yard (other than ticken)
Containing wool or fine animal hair and not less than 4½ ounces in weight per square yard
(b) Other:
(i) Woven, containing more than 60 per cent. by weight of cotton	(a)	75% or 4s. per square yard*	75% or 4s. per square yard*	50% or 2s.8d. per square yard*
(ii) Other:
(I) Woven, not less than 30 centimetres in width	(a)	50% or 2s. 6d. per square yard*	50% or 2s. 6d. per square yard*	331/3 or 1s. 8d. per square yard*
(II) Other	—	Free	Free	Free
59.12 Textile fabrics otherwise impregnated or coated; painted canvas being theatrical scenery, studio back-cloths or the like:
(A) Fabrics, printed, painted or embossed (other than knitted fabrics)	(a)	50% or 2s. 6d. per square yard*	50% or 2s. 6d. per square yard*	331/3% or 1s. 8d. per square yard*

*Where alternative rates are shown, the rate applicable is whichever is the greater.

	Section XI
CUSTOMS DUTIES	59.12

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
59.12 Textile fabrics otherwise impregnated, etc.—contd.
(B) Woven fabrics of a kind commonly used for the manufacture of curtains, for upholstery, or for the covering of furniture, which are not less than 30 centimetres in width, exceed 2½ ounces but do not exceed 20 ounces in weight per square yard and are not printed, painted or embossed	(a)	50% or 2s. 6d. per square yard*	50% or 2s. 6d. per square yard*	331/3% or 1s. 8d. per square yard*
(C) Linen tapes not exceeding 2 inches in width, having two selvedges and not falling in subheading (A) of this heading	(a)	60%	60%	40%
(D) Knitted fabrics:
(1) Containing more than 50 per cent. by weight of wool and/or fine animal hair	(a)	75%	50%	50%
(2) Other	(a)	37½%	25%	25%
(E) Other:
(1) Woven fabrics containing more than 60 per cent. by weight of linen	(a)	40%	40%	20%
(2) Other:
(a) Woven fabrics not less than 30 centimetres in width, the following:	(a)	75% or 18s. per square yard*	75% or 18s. per square yard*	50% or 12s. per square yard*
Containing man-made fibres and exceeding 8 ounces in weight per square yard (other than ticken)
Containing wool or fine animal hair and not less than 4½ ounces in weight per square yard
(b) Other:
(i) Woven, fabrics containing more than 60 per cent. by weight of cotton	(a)	75% or 4s. per square yard*	75% or 4s. per square yard*	50% or 2s. 8d. per square yard*
(ii) Other:
(I) Woven	(a)	50% or 2s. 6d. per square yard*	50% or 2s. 6d. per square yard*	331/3% or 1s. 8d. per square yard*
(II) Other	—	Free	Free	Free

*Where alternative rates are shown, the rate applicable is whichever is the greater.

Section XI
59.13-59.17	CUSTOMS DUTIES

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
59.13 Elastic fabrics and trimmings (other than knitted or crocheted goods) consisting of textile materials combined with rubber threads:
(A) Elastic cord	(a)	80%	80%	80%
(B) Other elastic:
(1) Not exceeding one inch in width	(a)	80%	80%	80%
(2) Exceeding one inch but not exceeding two inches in width	(a)	37½%	37½%	25%
(3) Exceeding two inches in width	—	Free	Free	Free
59.14 Wicks, of woven, plaited or knitted textile materials, for lamps, stoves, lighters, candles and the like; tubular knitted gas-mantle fabric and incandescent gas mantles:
(A) Wicks	(a)	60%	60%	40%
(B) Other	—	Free	Free	5
59.15 Textile hosepiping and similar tubing, with or without lining, armour or accessories of other materials	—	—	Free	Free
59.16 Transmission, conveyor or elevator belts or belting, of textile material, whether or not strengthened with metal or other material	(a)	75% or 4s. per square yard*	75% or 4s. per square yard*	50% or 2s. 8d. per square yard*
59.17 Textile fabrics and textile articles, of a kind commonly used in machinery or plant:
(A) Articles of wadding containing wool, cotton or man-made fibres, the following:	(a)	50%	331/3%	331/3
Milk pads or wads
Filter pads or wads
Dust pads or wads
Respirator pads or wads
(B) Other	—	Free	Free	Free

*Where alternative rates are shown, the rate applicable is whichever is the greater.

	Section XI
CUSTOMS DUTIES	60.01

Chapter 60

KNITTED AND CROCHETTED GOODS

Notes

1.—This Chapter does not cover:

(a) Crochet lace of heading No. 58.09;

(b) Knitted or crocheted goods falling within Chapter 59;

(d) Old clothing or other articles falling within heading No. 63.01; or

(e) Orthopaedic appliances, surgical belts, trusses or the like (heading No. 90.19).

2.—Headings Nos. 60.02 to 60.06 are to be taken to apply to:

(a) Articles of the kinds described therein (finished or unfinished, complete or incomplete) and parts thereof, knitted or crocheted directly to shape or made up from knitted or crocheted fabric; and

(b) Knitted or crocheted fabric shaped for making the goods referred to in (a) above.

3.—For the purposes of heading No. 60.06, knitted or crocheted articles are not considered to be elastic articles only by reason of their containing rubber thread or elastic forming merely a supporting band.

4.—The headings of this Chapter are to be taken to include goods of the descriptions specified therein when made of metal thread and of a kind used in apparel, as furnishings or the like.

5.—For the purposes of this Chapter:

(a) "Elastic" means consisting of textile materials combined with rubber threads; and

(b) "Rubberised" means impregnated, coated or covered with rubber, or made with textile thread coated or impregnated with rubber.

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
60.01 Knitted or crocheted fabric, not elastic nor rubberised:
(A) Knitted:
(1) Of monofil or strip of heading No.51.02 and suitable for the manufacture of pot scourers	(a)	50%	50%	331/3%
(2) Other:
(a) Of wool and/or fine animal hair	(a)	75%	50%	50%
(b) Of man-made fibres	(a)	37½% or 1s. 9d. per square yard*	25% or 1s. 2d. per square yard*	25% or 1s. 2d. per square yard*
(c) Other	(a)	37½%	25%	25%
(B) Crocheted	—	Free	Free	Free

*Where alternative rates are shown, the rate applicable is whichever is the greater.

Section XI
60.02-60.03	CUSTOMS DUTIES

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
60.02 Gloves, mittens and mitts, knitted or crocheted, not elastic nor rubberised:
(A) Knitted:
(1) Of wool and/or fine animal hair	(a)	£2 5s. per dozen pairs	£2 5s. per dozen pairs	25%
(2) Of cotton:
(a) Not less than 7½ inches in length and not exceeding 54 shillings per dozen pairs in value	(a)	£3 per dozen pairs	£3 per dozen pairs	£2 per dozen pairs
(b) Other	(a)	75%	75%	50%
(3) Of other fibres:
(a) Containing man-made fibres and not exceeding 40 shillings per dozen pairs in value	(a)	£2 5s. per dozen pairs	£2 5s. per dozen pairs	£1 10s. per dozen pairs
(b) Other	(a)	75%	75%	50%
(B) Crocheted:
(1) Of cotton:
(a) Not less than 7½ inches in length and not exceeding 15 shillings per dozen pairs in value	(a)	15s. per dozen pairs	15s. per dozen pairs	10s. per dozen pairs
(b) Not less than 7½ inches in length and exceeding 15 shillings but not exceeding 54 shillings per dozen pairs in value	(a)	£3 per dozen pairs	£3 per dozen pairs	£2 per dozen pairs
(c) Other	(a)	75%	75%	50%
(2) Of other fibres:
(a) Not less than 7½ inches in length and not exceding 15 shillings per dozen pairs in value	(a)	15s. per dozen pairs	15s. per dozen pairs	10s. per dozen pairs
(b) Other	(a)	75%	75%	50%
(C) Parts of goods falling in subheading (A) or (B) of this heading.	(a)	75%	75%	50%
60.03 Stockings, under stockings, socks, ankle-socks, sockettes and the like, knitted or crocheted, not elastic nor rubberised:
(A) Of wool and/or fine animal hair:
(1) Sockettes	(a)	75%	75%	50%
(2) Other	(a)	50%	50%	331/3%

	Section XI
CUSTOMS DUTIES	60.03-60.05

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
60.03 Stockings, under stockings, etc.—contd.
(B) Of man-made fibres:
(1) Socks, sockettes and the like	(a)	75% or £2 10s. per dozen pairs*	75% or £2 10s. per dozen pairs*	50% or £1 13s. 4d. per dozen pairs*
(2) Other	(a)	75%	75%	50%
(C) Other	(a)	75%	75%	50%
60.04 Under garments, knitted or crocheted, not elastic nor rubberised:
(A) Shirts and shirt collars:
(1) Men's shirts not exceeding 8 shillings each in value	(a)	45% plus 6s. each	45% plus 6s. each	30% plus 6s. each
(2) Boys' shirts not exceeding 5 shillings each in value	(a)	45% plus 4s. each	45% plus 4s. each	30% plus 4s. each
(3) Other	(a)	45%	45%	30%
(B) Other:
(1) Of wool and/or fine animal hair, knitted	(a)	50%	50%	331/3%
(2) Other:
(a) Drawers, knickers, panties, briefs, trunks and similar articles, knitted	(a)	75% or 2s. each*	75% or 2s. each*	50% or 1s. 4d. each*
(b) Other	(a)	75%	75%	50%
60.05 Outer garments and other articles, knitted or crocheted, not elastic nor rubberised:
(A) Articles of apparel and clothing accessories:
(1) Cardigans, pullovers, jerseys, blouses and similar articles, knitted, of wool and/or fine animal hair	(a)	60%	60%	40%
(2) Other	(a)	75%	75%	50%
(B) Pot scourers of monofil or strip of heading No. 51.02	(a)	50%	50%	331/3%
(C) Blankets:
(1) Of wool and/or fine animal hair	(a)	50%	50%	25%
(2) Other	(a)	50% or 10s. each*	50% or 10s. each*	50% or 10s. each*

*Where alternative rates are shown, the rate applicable is whichever is the greater.

Section XI
60.05-60.06	CUSTOMS DUTIES

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
60.05 Outer garments, etc.—contd.
(D) Other:
(1) Pieces or lengths of knitted fabric (other than fabric of wool and/or fine animal hair) which have been subjected to one or more of the processes of frilling, hemming, stitching or sewing, including curtains made of such knitted fabric	(a)	37½%	37½%	25%
(2) Other	—	Free	Free	Free
60.06 Knitted or crocheted fabric and articles thereof, elastic or rubberised (including elastic knee-caps and elastic stockings):
(A) Elastic fabric:
(1) Not exceeding one inch in width and imported in the piece or in lengths	(a)	80%	80%	80%
(2) Exceeding one inch in width	—	Free	Free	Free
(B) Rubberised fabric:
(1) Knitted:
(a) Of wool and/or fine animal hair	(a)	75%	50%	50%
(b) Other	(a)	37½%	25%	25%
(2) Crocheted	—	Free	Free	Free
(C) Articles of elastic or rubberised fabric:
(1) Elastic stockings, socks and bands of a kind used for the alleviation or cure of physical ailments or defects	(a)	40%	40%	40%
(2) Other	The rates and licensing provisions that apply to the corresponding non-elastic, non-rubberised articles of this Chapter.

	Section XI
CUSTOMS DUTIES	61.01

Chapter 61

ARTICLES OF APPAREL AND CLOTHING ACCESSORIES OF TEXTILE FABRIC, OTHER THAN KNITTED OR CROCHETED GOODS

Notes

1.—The headings of this Chapter are to be taken to apply to articles of the kinds described therein only when made up of any fabric (including felt, bonded fibre fabric, braid or trimmings of heading No. 58.07, tulle or other net fabrics and lace) or of fabric of metal thread, but not including articles of knitted or crocheted material other than those falling within heading No. 61.09.

2.—The headings of this Chapter do not cover:

(a) Old clothing or other articles falling within heading No. 63.01; or

(b) Orthopaedic appliances, surgical belts, trusses or the like (heading No. 90.19).

3.—For the purposes of headings Nos. 61.01 to 61.04:

(a) Articles which cannot be identified as either men's or boys' garments or as women's or girls' garments are to be classified in heading No. 61.02 or 61.04 as the case may be;

(b) The expression "infants' garments" is to be taken to apply to:

(i) Garments for young children which are not identifiable as for wear exclusively by boys or by girls, and

(ii) Babies' napkins.

4.—Scarves and articles of the scarf type, square or approximately square, of which no side exceeds sixty centimetres are to be classified as handkerchiefs (heading No. 61.05).

Handkerchiefs of which any side exceeds sixty centimetres are to be classified in heading No. 61.06.

5.—The headings of this Chapter are to be taken to apply also to unfinished or incomplete articles of the kinds described therein, to parts thereof, and to shaped textile fabric for making such articles including knitted or crocheted fabric shaped for making articles classified in heading No. 61.09.

6.—For the purposes of this Chapter, an article shall be deemed to be made wholly of linen even if one or more hems have been sewn with thread which is not linen thread.

7.—For the purposes of heading No. 61.01 (B), the amount by which the turned-up hem at the skirt of a coat exceeds two inches in depth shall be reckoned as part of the length of the coat.

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
61.01 Men's and boys' outer garments:
(A) Guards and protectors for use in games or sport	(a)	10%	10%	10%
(B) Overcoats (other than coats with hoods permanently attached and coats not exceeding 36 inches in length measured from the apex of the collar to the bottom of the skirt)	(a)	75% or £3 15s. each*	75% or £3 15s. each*	50% or £2 10s. each*
(C) Other	(a)	75%	75%	50%

*Where alternative rates are shown, the rate applicable is whichever is the greater.

Section XI
61.02-61.08	CUSTOMS DUTIES

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
61.02 Women's, girls' and infants' outer garments:
(A) Guards and protectors for use in games or sport	(a)	10%	10%	10%
(B) Other	(a)	75%	75%	50%
61.03 Men's and boys' under garments, including collars, shirt fronts and cuffs:
(A) Shirts and shirt collars:
(1) Men's shirts not exceeding 8 shillings each in value	(a)	45% plus 6s. each	45% plus 6s. each	30% plus 6s. each
(2) Boy's shirts not exceeding 5 shillings each in value	(a)	45% plus 4s. each	45% plus 4s. each	30% plus 4s. each
(3) Other	(a)	45%	45%	30%
(B) Other	(a)	75%	75%	50%
61.04 Women's, girls' and infants' under garments:
(A) Shirts	(a)	45%	45%	30%
(B) Other	(a)	75%	75%	50%
61.05 Handkerchiefs :
(A) Wholly of linen	(a)	37½%	37½%	25%
(B) Other	(a)	75%	75%	50%
61.06 Shawls, scarves, mufflers, mantillas, veils and the like:
(A) Wholly of linen	(a)	37½%	37½%	25%
(B) Other	(a)	75%	75%	50%
61.07 Ties, bow ties and cravats	(a)	75%	75%	50%
61.08 Collars, tuckers, fallals, bodice-fronts, jabots, cuffs, flounces, yokes and similar accessories and trimmings for women's and girls' garments	(a)	75%	75%	50%

	Section XI
CUSTOMS DUTIES	61.09-61.10

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
61.09 Corsets, corset-belts, suspender-belts, brassieres, braces, suspenders, garters and the like (including such articles of knitted or crocheted fabric), whether or not elastic:
(A) Brassieres	(a)	75% or 5s. each*	75% or 5s. each*	50% or 3s. 4d. each*
(B) Other	(a)	75%	75%	50%
61.10 Gloves, mittens, mitts, stockings, socks and sockettes, not being knitted or crocheted goods:
(A) Gloves, mittens and mitts:
(1) Of net or tulle:
(a) Of cotton:
(i) Not less than 7½ inches in length and not exceeding 15 shillings per dozen pairs in value	(a)	15s. per dozen pairs	15s. per dozen pairs	10s. per dozen pairs
(ii) Not less than 7½ inches in length and exceeding 15 shillings but not exceeding 54 shillings per dozen pairs in value	(a)	£3 per dozen pairs	£3 per dozen pairs	£2 per dozen pairs
(iii) Other	(a)	75%	75%	50%
(b) Of other fibres:
(i) Not less than 7½ inches in length and not exceeding 15 shillings per dozen pairs in value	(a)	15s. per dozen pairs	15s. per dozen pairs	10s. per dozen pairs
(ii) Other	(a)	75%	75%	50%
(2) Of other fabrics:
(a) Of cotton:
(i) Not less than 7½ inches in length and not exceeding 54 shillings per dozen pairs in value	(a)	£3 per dozen pairs	£3 per dozen pairs	£2 per dozen pairs
(ii) Other	(a)	75%	75%	50%
(b) Of other fibres:
(i) Containing man-made fibres and not exceeding 40 shillings per dozen pairs in value	(a)	£2 5s. per dozen pairs	£2 5s. per dozen pairs	£1 10s. per dozen pairs
(ii) Other	(a)	75%	75%	50%
(B) Parts of goods falling in subheading (A) of this heading	(a)	75%	75%	50%

*Where alternative rates are shown, the rate applicable is whichever is the greater.

Section XI
61.10-61.11	CUSTOMS DUTIES

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
61.10 Gloves, etc.—contd.
(C) Stockings, socks and sockettes:
(1) Elastic stockings, socks and bands of a kind used for the alleviation or cure of physical ailments or defects	(a)	40%	40%	40%
(2) Other:
(a) Of man-made fibres:
(i) Socks, sockettes and the like	(a)	75% or £2 10s. per dozen pairs*	75% or £2 10s. per dozen pairs*	50% or £1 13s. 4d. per dozen pairs *
(ii) Other	(a)	75%	75%	50%
(b) Of other fibres	(a)	75%	75%	50%
61.11 Made up accessories for articles of apparel (for example, dress shields, shoulder and other pads, belts, muffs, sleeve protectors, pockets):
(A) Crests, badges and motifs	—	Free	Free	Free
(B) Other	(a)	75%	75%	50%

*Where alternative rates are shown, the rate applicable is whichever is the greater.

	Section XI
CUSTOMS DUTIES	62.01-62.02

Chapter 62

OTHER MADE UP TEXTILE ARTICLES

Notes

1.—The headings of this Chapter are to be taken to apply to the articles of the kinds described therein only when made up of any textile fabric (other than felt and bonded fibre fabric) or of the braids or trimmings of heading No. 58.07, not being knitted or crocheted goods.

2.—The headings of this Chapter do not cover:

(a) Goods falling within Chapter 58, 59 or 61; or

(b) Old clothing or other articles falling within heading No. 63.01.

3.—For the purposes of this Chapter an article shall be deemed to be made wholly of linen even if one or more hems have been sewn with thread which is not linen thread.

Special Provision relating to the Duties on Certain Woven Articles

The duties mentioned in this Chapter at heading Nos. 62.01 (A), 62.02 (A) (1), 62.02 (D) (1), 62.03 (B), 62.04 (B) and 62.05 (R) (1) shall not be charged on articles which are imported into the State after exportation therefrom provided it is shown, to the satisfaction of the Revenue Commissioners, that such articles were manufactured in the State and were exported solely for the purpose of undergoing one or more of the processes of bleaching, dyeing, painting, printing, finishing and proofing and did not undergo any other process of manufacture while so outside the State.

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
62.01 Travelling rugs; blankets:
(A) Rugs	(a)	50%	50%	50%
(B) Blankets:
(1) Of wool and/or fine animal hair	(a)	50%	50%	25%
(2) Other	(a)	50% or 10s. each*	50% or 10s. each*	50% or 10s. each*
62.02 Bed linen, table linen, toilet linen and kitchen linen; curtains and other furnishing articles:
(A) Bedding:
(1) Made wholly of linen and unfinished	(a)	50%	50%	25%
(2) Bed sheets and mattress covers	(a)	50% or 10s. each*	50% or 10s. each*	50% or 10s. each*
(3) Pillow cases and bolster cases:
(a) More than 36 inches in length or 22 inches in width	(a)	50% or 4s. each*	50% or 4s. each*	50% or 4s. each*
(b) Other	(a)	50% or 2s. each*	50% or 2s. each*	50% or 2s. each*

*Where alternative rates are shown, the rate applicable is whichever is the greater.

Section XI
62.02	CUSTOMS DUTIES

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
62.02 Bed linen, etc.—contd.
(A) Bedding—contd.
(4) Other	(a)	50%	50%	50%
(B) Cases for cushions and the like	—	Free	Free	Free
(C) Lampshades	(a)	50%	331/3%	331/3%
(D) Other:
(1) Articles (whether finished or unfinished) of woven material suitable for personal, domestic or household use:
(a) Towels and cloths made wholly or nen:
(i) Of terry	(a)	50% or 4d. each*	50% or 4d. each*	25%
(ii) Other	(a)	50%	50%	25%
(b) Towels and cloths not made wholly of linen:
(i) Of which the surface area is less than 144 square inches	(a)	50% or 4d. each*	50% or 4d. each*	50% or 4d. each*
(ii) Of which the surface area is not less than 144 square inches and is less than 288 square inches	(a)	50% or 2s. each*	50% or 2s. each*	50% or 2s. each*
(iii) Of which the surface area is not less than 288 square inches	(a)	50% or 3s. each*	50% or 3s. each*	50% or 3s. each*
(c) Other:
(i) Made wholly of linen	(a)	50%	50%	25%
(ii) Other	(a)	50%	50%	50%
(2) Other:
(a) Pieces of fabric cut to shape of a kind commonly used for the manufacture of curtains, for upholstery, or for the covering of furniture, which exceed 2½ ounces in weight per square yard, whether or not the edges of the pieces are bound with textile or other material or are hemmed	(a)	50% or 2s. 6d. per sq. yd.*	50% or 2s. 6d. per sq. yd.*	331/3% or 1s. 8d. per sq. yd.*
(b) Other	—	Free	Free	Free

*Where alternative rates are shown, the rate applicable is whichever is the greater.

	Section XI
CUSTOMS DUTIES	62.03-62.05

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
62.03 Sacks and bags, of a kind used for the packing of goods:
(A) Of jute	(a)	50% or 2d. each*	50% or 2d. each*	50% or 2d. each*
(B) Other	(a)	50%	50%	50%
62.04 Tarpaulins, sails, awnings, sunblinds, tents and camping goods:
(A) Sails	(a)	331/3%	331/3%	331/3%
(B) Tarpaulins, ground sheets, hammock covers, awnings, sunblinds, tents and sleeping bags	(a)	50%	50%	50%
(C) Other	—	Free	Free	Free
62.05 Other made up textiles articles (including dress patterns):
(A) Bacon wrappers of jute	(a)	75%	75%	50%
(B) Sail covers, sail bags and yacht or boat covers	(a)	331/3percnt;	331/3%	331/3%
(C) Covering sheets	(a)	50%	50%	50%
(D) Laces	(a)	100% or 2s. per gross*	100% or 2s. per gross*	100% or 2s. per gross*
(E) Absorbent sanitary towels	(a)	45%	30%	30%
(F) Cushions and cases for cushions	—	Free	Free	Free
(G) Parts mattresses	(a)	75%	50%	50%
(H) Covers of a kind commonly used in the manufacture of filled quilts	(a)	50%	331/3%	331/3%
(IJ) Covers for musical instruments	(a)	331/3%	22 2/9%	22 2/9%
(K) Watch straps and bracelets	(c)	60%	60%	40%
(L) Labels of woven material:
(1) With letters, numbers or designs woven therein	(a)	60%	60%	40%
(2) Other	(a)	331/3%	331/3%	331/3%
(M) Pieces of oilcloth or leathercloth, or of other textile fabric impregnated or coated with artificial plastic material, cut to shape, whether or not the edges of the pieces are bound with textile or other material or are hemmed	(a)	60%	60%	40%

*Where alternative rates are shown, the rate applicable is whichever is the greater.

Section XI
62.05	CUSTOMS DUTIES

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
62.05 Other made up textile articles, etc.—contd.
(N) Pads, cloths and the like impregnated with a polishing preparation	(a)	331/3%	331/3%	331/3%
(O) Carrycots and similar articles and hoods and aprons therefor	(a)	75%	75%	50%
(P) Infants' bootees and other footwear without applied soles, of man-made fibres	(a)	75% or £2 10s. per dozen pairs*	75% or £2 10s. per dozen pairs*	50% or £1 13s. 4d. per dozen pairs*
(Q) Parts and accessories of umbrellas and sunshades	(a)	37½%	37½%	25%
(R) Other:
(1) Articles (whether finished or unfinished) of woven material suitable for personal, domestic or household use:
(a) Cloths made wholly of linen	(a)	50%	50%	25%
(b) Cloths not made wholly of linen:
(i) Of which the surface area is less than 144 square inches	(a)	50%	50%	50%
(ii) Of which the surface area is not less than 144 square inches and is less than 288 square inches	(a)	50% or 2s. each*	50% or 2s. each*	50% or 2s. each*
(iii) Of which the surface area is not less than 288 square inches	(a)	50% or 3s. each*	50% or 3s. each*	50% or 3s. each*
(c) Other articles:
(i) Wholly of linen	(a)	50%	50%	25%
(ii) Of other materials	(a)	50%	50%	50%
(2) Other	—	Free	Free	Free

*Where alternative rates are shown, the rate applicable is whichever is the greater.

	Section XI
CUSTOMS DUTIES	63.01-63.02

Chapter 63

OLD CLOTHING AND OTHER TEXTILE ARTICLES; RAGS

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
63.01 Clothing, clothing accessories, travelling rugs and blankets, household linen and furnishing articles (other than articles falling within heading No. 58.01, 58.02 or 58.03), of textile materials, footwear and headgear of any material, showing signs of appreciable wear and imported in bulk or in bales, sacks or similar bulk packings:
(A) Articles of apparel (including headgear, gaiters, leggings and the like but excluding footwear and guards and protectors for use in games or sport) and clothing accessories	(a)	25%	25%	25%
(B) Other	The rates and licensing provisions that would apply if the articles were new
63.02 Used or new rags, scrap twine, cordage, rope and cables and worn out articles of twine, cordage, rope or cables	—	Free	Free	Free

Section XII
64.01-64.05	CUSTOMS DUTIES

SECTION XII

FOOTWEAR, HEADGEAR, UMBRELLAS, SUNSHADES, WHIPS, RIDING-CROPS AND PARTS THEREOF; PREPARED FEATHERS AND ARTICLES MADE THEREWITH; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR FANS

Chapter 64

FOOTWEAR, GAITERS AND THE LIKE; PARTS OF SUCH ARTICLES

Notes

1.—This Chapter does not cover:

(a) Footwear, without applied soles, knitted or crocheted (heading No. 60.03) or of other textile fabric (except felt or bonded fibre fabric) (heading No. 62.05);

(b) Old footwear falling within heading No. 63.01;

(d) Orthopaedic footwear or other orthopaedic applicances, or parts thereof (heading No. 90.19); or

(e) Toys and skating boots with skates attached (Chapter 97).

2.—For the purposes of headings Nos. 64.05 and 64.06, the expression "parts" is to be taken not to include pegs, boot protectors, eyelets, boot hooks, buckles, ornaments, braid, laces, pompons or other trimmings (which are to be classified in their appropriate headings) or buttons or other goods falling within heading No. 98.01.

3.—For the purposes of heading No. 64.01, the expression "rubber or artificial plastic material" is to be taken to include any textile fabric coated or covered externally with one or both of those materials.

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
64.01 Footwear with outer soles and uppers of rubber or artificial plastic material	(a)	75%	75%	50%
64.02 Footwear with outer soles of leather or composition leather; footwear (other than footwear falling within heading No. 64.01) with outer soles of rubber or artificial plastic material	(a)	75%	75%	50%
64.03 Footwear with outer soles of wood or cork	(a)	75%	75%	50%
64.04 Footwear with outer soles of other materials	(a)	75%	75%	50%
64.05 Parts of footwear (including uppers, in-soles and screw-on heels) of any material except metal:
(A) Stiffeners (including toe puffs)	(a)	60% or ¾d. each*	40% or ½d. each*	40% or ½d. each*
(B) Other:
(1) Of leather:
(a) Welts	(a)	50%	50%	331/3%
(b) Studs for sports footwear	(a)	30%	30 percnt;	30%
(c) Other	(a)	60%	60%	60%

*Where alternative rates are shown, the rate applicable is whichever is the greater.

	Section XII
CUSTOMS DUTIES	64.05-64.06

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
64.05 Parts of footwear, etc.—contd.
(B) Other—contd.
(2) Of, or partly of, composition leather and not falling within subheading (B) (1) of this heading	(a)	50%	50%	331/3%
(3) Of rubber or material containing rubber as an ingredient:
(a) Soles	(a)	4d. each	4d. each	4d. each
(b) Heels	(a)	2d. each	2d. each	2d. each
(c) Studs for sports footwear	(a)	1d. each	1d. each	1d. each
(d) Other	—	Free	Free	Free
(4) Of artificial plastic material:
(a) Soles	(a)	4d. each	4d. each	4d. each
(b) Heels	(a)	60%	60%	40%
(c) Other	—	Free	Free	Free
(5) Of other materials:
(a) Heels of wood	(a)	60% or ¾d. each	40% or ½d. each	40% or ½d. each
(b) Other	—	Free	Free	Free
64.06 Gaiters, spats, leggings, puttees, cricket pads, shin-guards and similar articles, and parts thereof:
(A) Guards or protectors for use in games or sport	(a)	10%	10%	10%
(B) Other	(a)	75%	75%	50%

*Where alternative rates are shown, the rate applicable is whichever is the greater.

Section XII
65.01-65.03	CUSTOMS DUTIES

Chapter 65

HEADGEAR AND PARTS THEREOF

Notes

1.—This Chapter does not cover:

(a) Old headgear falling within heading No. 63.01;

(b) Hair nets of human hair (heading No. 67.04);

(d) Dolls' hats or other toy hats, or carnival articles of Chapter 97.

2.—Heading No. 65.02 is to be taken not to apply to hat-shapes made by sewing (other than hat-shapes made by the sewing in spirals of plaited or other strips).

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
65.01 Hat-forms, hat bodies and hoods of felt, neither blocked to shape nor with made brims; plateaux and manchons (including slit manchons) of felt:
(A) Hat forms, hat bodies and hoods of fur felt	(a)	60%	60%	40%
(B) Other	—	Free	Free	Free
65.02 Hat-shapes, plaited or made from plaited or other strips of any material, neither blocked to shape nor with made brims:
(A) Of leather or felt	(a)	75%	75%	50%
(B) Of paper, other than of paper yarn	—	Free	Free	Free
(C) Other:
(1) Women's, girls' or infants'	(a)	75% or 15s. each*	75% or 15s. each*	50% or 10s. each*
(2) Men's or boys':
(a) Of paper yarn	—	Free	Free	Free
(b) Other	(a)	25%	25%	25%
65.03 Felt hats and other felt headgear, being headgear made from the felt hoods and plateaux falling within heading No. 65.01, whether or not lined or trimmed:
(A) Berets and similar articles	(a)	75% or 5s. 7½d. each*	75% or 5s. 7½d. each*	50% or 3s. 9d. each*
(B) Other:
(1) Men's or boys'	(a)	75% or 11s. 3d. each*	75% or 11s. 3d. each*	50% or 7s. 6d. each*
(2) Other	(a)	75%	75%	50%

*Where alternative rates are shown, the rate applicable is whichever is the greater.

	Section XII
CUSTOMS DUTIES	65.04-65.05

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
65.04 Hats and other headgear, plaited or made from plaited or other strips of any material, whether or not lined or trimmed:
(A) Of leather or felt	(a)	75%	75%	50%
(B) Of paper, other than of paper yarn	—	Free	Free	Free
(C) Other:
(1) Women's, girls' or infants'	(a)	75% or 15s. each*	75% or 15s. each*	50% or 10s. each*
(2) Men's or boys':
(a) Of paper yarn	(a)	Free	Free	Free
(b) Other	(a)	25%	25%	25%
65.05 Hats and other headgear (including hair nets), knitted or crocheted, or made up from lace, felt or other textile fabric in the piece (but not from strips), whether or not lined or trimmed:
(A) Berets and similar articles	(a)	75% or 5s. 7½d. each*	75% or 5s. 7½d. each*	50% or 3s. 9d. each*
(B) Hair nets, snoods and the like	(a)	75%	75%	50%
(C) Motor-cyclists' safety or crash helmets	—	Free	Free	Free
(D) Protective headgear for use in games or sport (other than motor-cyclists' safety or crash helmets)	(a)	10%	10%	10%
(E) Other:
(1) Women's, girls' or infants':
(a) Directly knitted or of felt	(a)	75%	75%	50%
(b) Other	(a)	75% or 15s. each*	75% or 15s. each*	50% or 10s. each*
(2) Men's or boys':
(a) Top hats and opera hats	(a)	75%	75%	50%
(b) Of felt	(a)	75% or 11s. 3d. each*	75% or 11s. 3d. each*	50% or 7s. 6d. each*
(c) Other:
(i) Proofed or of woven fabric of wool or fine animal hair or of leathercloth	(a)	75%	75%	50%
(ii) Other	(a)	25%	25%	25%

*Where alternative rates are shown, the rate applicable is whichever is the greater.

Section XII
65.04-65.05	CUSTOMS DUTIES

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
65.06 Other headgear, whether or not lined or trimmed:
(A) Motor-cyclists' safety or crash helmets	—	Free	Free	Free
(B) Protective headgear for use in games or sport (other than motor-cyclists' safety or crash helmets)	(a)	10%	10%	10%
(C) Of paper, other than of paper yarn	—	Free	Free	Free
(D) Other:
(1) Of leather	(a)	75%	75%	50%
(2) Other:
(a) Women's, girls' or infants'	(a)	75% or 15s. each*	75% or 15s. each*>	50% or 10s. each*
(b) Men's or boys':
(i) Of paper yarn	—	Free	Free	Free
(ii) Of leathercloth or of other leather substitute, of woven fabric of wool or fine animal hair, or if proofed	(a)	75%	75%	50%
(iii) Other	(a)	25%	25%	25%
65.07 Head-bands, linings, covers, hat foundations, hat frames (including spring frames for opera hats), peaks and chinstraps, for headgear:
(A) Of textile material or fur	(a)	75%	75%	50%
(B) Other	—	Free	Free	Free

* Where alternative rates are shown, the rate applicable is whichever is the greater.

	Section XII
CUSTOMS DUTIES	66.01-66.03

Chapter 66

UMBRELLAS, SUNSHADES, WALKING-STICKS, WHIPS, RIDING-CROPS AND PARTS THEREOF

Notes

1.—This Chapter does not cover:

(a) Measure walking-sticks or the like (heading No. 90.16);

(b) Firearm-sticks, sword-sticks, loaded walking-sticks or the like (Chapter 93); or

2.—Heading No. 66.03 is to be taken not to apply to parts, trimmings or accessories of textile material, nor to covers, tassels, thongs, umbrella cases or the like, of any material. Such goods imported with, but not fitted to, articles falling within heading No. 66.01 or 66.02 are to be classified separately and are not to be treated as forming part of those articles.

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
66.01 Umbrellas and sunshades (including walking-stick umbrellas, umbrella tents, and garden and similar umbrellas):
(A) Each rib of which exceeds 15½ inches in length	(a)	37½% or 10s. each*	37½% or 10s. each*	25% or 6s. 8d. each*
(B) Other	(a)	37½% or 5s. each*	37½% or 5s. each*	25% or 3s. 4d. each*
66.02 Walking-sticks (including climbing-sticks and seat-sticks), canes, whips, riding-crops and the like	—	Free	Free	Free
66.03 Parts, fittings, trimmings and accessories of articles falling within heading No. 66.01 or 66.02:
(A) For articles of heading No. 66.01:
(1) Separate ribs with stays attached; ferrules, runners, and handles; iron or steel shafts with springs and stopper attached; unassembled parts	—	Free	Free	Free
(2) Other	(a)	37½%	37½%	25%
(B) Other	—	Free	Free	Free

*Where alternative rates are shown, the rate applicable is whichever is the greater.

Section XII
67.01-67.02	CUSTOMS DUTIES

Chapter 67

PREPARED FEATHERS AND DOWN AND ARTICLES MADE OF FEATHERS OR OF DOWN; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR; FANS

Notes

1.—This Chapter does not cover:

(a) Straining cloth of human hair (heading No. 59.17);

(b) Floral motifs of lace, of embroidery or other textile fabric (Section XI);

(d) Headgear (Chapter 65);

(e) Feather dusters (heading No. 96.04), powder-puffs (heading No. 96.05) or hair sieves (heading No. 96.06); or

(f) Toys, sports requisites or carnival articles (Chapter 97).

2.—Heading No. 67.01 is to be taken not to apply to:

(a) Goods (for example, bedding) in which feathers or down constitute only filling or padding;

(b) Articles of apparel and accessories thereto in which feathers or down constitute no more than mere trimming or padding;

(d) Fans (heading No. 67.05).

3.—Heading No. 67.02 is to be taken not to apply to:

(a) Articles of glass (Chapter 70);

(b) Artificial flowers, foliage or fruit of pottery, stone, metal, wood or other materials, obtained in one piece by moulding, forging, carving, stamping or other processs, or consisting of parts assembled otherwise than by binding, glueing or similar methods.

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
67.01 Skins and other parts of birds with their feathers or down, feathers, parts of feathers, down, and articles thereof, (other than goods falling within heading No. 05.07 and worked quills and scapes):
(A) Articles of apparel and clothing accessories (not including parts of, and trimmings for, such goods)	(a)	75%	75%	50%
(B) Other:	—	Free	Free	Free
67.02 Artificial flowers, foliage or fruit and parts thereof; articles made of artificial flowers, foliate or fruit:
(A) Suitable for personal or domestic use (including cake decorations):
(1) Of paper, papier maché, wax or artificial plastic material	(c)	60%	60%	40%
(2) Of woven textile material	(a)	50%	50%	50%
(3) Other	—	Free	Free	Free
(B) Other	—	Free	Free	Free

Section XII
67.03-67.05	CUSTOMS DUTIES

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
67.03 Human hair, dressed, thinned, bleached or otherwise worked; wool or other animal hair prepared for use in making wigs and the like	—	Free	Free	Free
67.04 Wigs, false beards, hair pads, curls, switches and the like, of human or animal hair or of textiles; other articles of human hair (including hair nets):
(A) Hair nets	(a)	75%	75%	50%
(B) Other	—	Free	Free	Free
67.05 Fans and hand screens, non-mechanical, of any material; frames and handles therefor and parts of such frames and handles, of any material	—	Free	Free	Free

Section XIII
68.01	CUSTOMS DUTIES

SECTION XIII

ARTICLES OF STONE, OF PLASTER, OF CEMENT, OF ASBESTOS, OF MICA AND OF SIMILAR MATERIALS; CERAMIC PRODUCTS; GLASS AND GLASSWARE

Chapter 68

ARTICLES OF STONE, OF PLASTER, OF CEMENT, OF ASBESTOS, OF MICA AND OF SIMILAR MATERIALS

Notes

1.—This Chapter does not cover:

(a) Goods falling within Chapter 25;

(b) Coated or impregnated paper falling within heading No. 48.07 (for example, paper coated with mica powder or graphite, bituminised or asphalted paper);

(c) Coated or impregnated textile fabric falling within Chapter 59 (for example, mica-coated fabric, bituminised or asphalted fabric);

(d) Articles falling within Chapter 71;

(e) Tools or parts of tools, falling within Chapter 82;

(f) Lithographic stones of heading No. 84.34;

(g) Electrical insulators (heading No. 85.25) or fittings of insulating material falling within heading No. 85.26;

(h) Dental burrs (heading No. 90.17);

(ij) Goods falling within Chapter 91 (for example, clocks and clock cases);

(k) Articles falling within heading No. 95.07;

(l) Toys, games or sports requisites (Chapter 97);

(m) Goods falling within heading No. 98.01 (for example, buttons), No. 98.05 (for example, slate pencils) or No. 98.06 (for example, drawing slates); or

(n) Works of art, collectors' pieces or antiques (Chapter 99).

2.—In heading No. 68.02 the expression "worked monumental or building stone" is to be taken to apply not only to the varieties of stone referred to in headings Nos. 25.15 and 25.16 but also to all other natural stone (for example, quartzite, flint, dolomite and steatite) similarly worked; it is, however, to be taken not to apply to slate.

3.—For the purposes of this Chapter, the expression "motor vehicles" means those motor vehicles and trailers therefor which are shown in Chapter 87 as chargeable with duty.

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
68.01 Road and paving setts, curbs and flagstones, of natural stone (except slate)	(a)	100%	662/3%	662/3%

	Section XIII
CUSTOMS DUTIES	68.02-68.06

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
68.02 Worked monumental or building stone, and articles thereof (including mosaic cubes), other than goods falling within heading No. 68.01 or within Chapter 69:
(A) Coving stones; fireplaces	(a)	100%	662/3%	Nil
(B) Surrounds, hearths and curbs for fireplaces, of tiles, bricks or slabs; sections of such surrounds, hearths and curbs	(a)	331/3%	331/3%	331/3%
(C) Rosaries and assemblies of beads therefor	(a)	75% or 1½d. per length of 10 beads or fraction of 10 beads*	75% or 1½d. per length of 10 beads or fraction of 10 beads*	50% or 1d. per length of 10 beads or fraction of 10 beads*
(D) Pieces of mosaic on a backing of any material	(a)	60%	60%	40%
(E) Other	(a)	100%	66½%	66½%
68.03 Worked slate and articles of slate, including articles or agglomerated slate	—	Free	Free	Free
68.04 Millstones, grindstones, grinding wheels and the like (including grinding, sharpening, polishing, trueing and cutting wheels, heads, discs and points), of natural stone (agglomerated or not), of agglomerated natural or artificial abrasives, or of pottery, with or without cores, shanks, sockets, axles and the like of other materials, but not mounted on frameworks; segments and other finished parts of such stones and wheels of natural stone (agglomerated or not), of agglomerated natural or artificial abrasives, or of pottery	—	Free	Free	Free
68.05 Hand polishing stones, whetstones, oilstones, hones and the like, of natural stone, of agglomerated natural or artificial abrasives, or of pottery	—	Free	Free	Free
68.06 Natural or artificial abrasive powder or grain, on a base of woven fabric, of paper, of paperboard or of other materials, whether or not cut to shape or sewn or otherwise made up:
(A) On a base of paper, of paperboard, of cloth, of vulcanised fibre or of any combination thereof, in sheet, roll, coil, belt or disc form:
(1) On a base of vulcanised fibre	(a)	45%	45%	30%
(2) Other:
(a) Waterproofed	—	Free	Free	Free
(b) Other	(a)	45%	45%	30%
(B) Other	—	Free	Free	Free

*Where alternative rates are shown, the rate applicable is whichever is the greater.

Section XIII
68.07-68.11	CUSTOMS DUTIES

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
68.07 Slag wool, rock wool and similar mineral wools; exfoliated vermiculite, expanded clays, foamed slag and similar expanded mineral materials; mixtures and articles of heat-insulating, sound-insulating, or sound-absorbing mineral materials, other than those falling in heading No. 68.12 or 68.13, or in Chapter 69:
(A) Tiles, slabs, slates and sheets, of or containing clay, or containing cement	—	5s. per cwt.	5s. per cwt.	5s. per cwt.
(B) Other	—	Free	Free	Free
68.08 Articles of asphalt or of similar material (for example, of petroleum bitumen or coal tar pitch)	—	Free	Free	Free
68.09 Panels, boards, tiles, blocks and similar articles of vegetable fibre, or wood fibre, of straw, of wood shavings or of wood waste (including sawdust), agglomerated with cement, plaster or with other mineral binding substances:
(A) Sheets and slabs of fibre, not varnished, painted or polished	(a)	6d. per sq. yd.	6d. per sq. yd.	6d. per sq. yd.
(B) Other	—	Free	Free	Free
68.10 Articles of plastering material:
(A) Sheets and slabs	(a)	9d. per sq. yd.	6d. per sq. yd.	6d. per sq. yd.
(B) Statues, statuettes and busts	(a)	75%	50%	50%
(C) Representations of houses, cottages, castles or similar buildings, and round towers, (not being articles of a religious character), suitable for domestic or household use	(a)	60%	60%	40%
(D) Other	—	Free	Free	Free
68.11 Articles of cement (including slag cement), of concrete or of artificial stone (including granulated marble agglomerated with cement), reinforced or not:
(A) Bricks, blocks, slabs, pillars and posts of or containing cement	(a)	50%	50%	50%
(B) Beams of or containing cement	(a)	50%	50%	331/3
(C) Surrounds, hearths and curbs for fire-places, of tiles, bricks or slabs; sections of such surrounds, hearths and curbs	(a)	331/3%	331/3%	331/3%
(D) Other:
(1) Tiles, slates and sheets of or containing cement:
(a) Roofing tiles, including ridge and hip tiles	—	Free	Free	Free
(b) Other	—	5s. per cwt.	5s. per cwt.	5s. per cwt.
(2) Other	—	Free	Free	Free

	Section XIII
CUSTOMS DUTIES	68.12-68.14

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
68.12 Articles of asbestos-cement, of cellulose fibrecement or the like:
(A) Pressure pipes of asbestos-cement:
(1) Of an internal diameter not exceeding 2¼ inches	(a)	4s. 6d. per linear yard	4s. 6d. per linear yard	3s. 0d. per linear yard
(2) Of an internal diameter exceeding 2¼ inches and not exceeding 3¼ inches	(a)	6s. 9d. per linear yard	6s. 9d. per linear yard	4s. 6d. per linear yard
(3) Of an internal diameter exceeding 3¼ inches and not exceeding 4¼ inches	(a)	10s. 6d. per linear yard	10s. 6d. per linear yard	7s. 0d. per linear yard
(4) Of an internal diameter exceeding 4¼ inches and not exceeding 5¼ inches	(a)	15s. 0d. per linear yard	15s. 0d. per linear yard	10s. 0d. per linear yard
(5) Of an internal diameter exceeding 5¼ inches and not exceeding 7 inches	(a)	18s. 9d. per linear yard	18s. 9d. per linear yard	12s. 6d. per linear yard
(6) Other	—	Free	Free	Free
(B) Roofing tiles, including ridge and hip tiles	—	Free	Free	Free
(C) Other:
(1) Articles of asbestos-cement, suitable for use in building or drainage	(a)	30%	20%	20%
(2) Other:
(a) Tiles, slabs, slates and sheets	—	5s. per cwt.	5s. per cwt.	5s. per cwt.
(b) Other	—	Free	Free	Free
68.13 Fabricated asbestos and articles thereof (for example, asbestos board, thread and fabric; asbestos clothing, asbestos jointing), reinforced or not, other than goods falling within heading No. 68.14; mixtures with a basis of asbestos and mixtures with a basis of asbestos and magnesium carbonate, and articles of such mixtures	—	Free	Free	Free
68.14 Friction material (segments, discs, washers, strips, sheets, plates, rolls and the like) of a kind suitable for brakes, for clutches or the like, with a basis of asbestos, other mineral substances or of cellulose, whether or not combined with textile or other materials:
(A) Brake and clutch linings for motor vehicles	(d)	37½%	37½%	37½%
(B) Other	—	Free	Free	Free

Section XIII
68.15-68.16	CUSTOMS DUTIES

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
68.15 Worked mica and articles of mica, including bonded mica splittings on a support of paper or fabric (for example, micanite and micafolium)	—	Free	Free	Free
68.16 Articles of stone or of other mineral substances (including articles of peat), not elsewhere specified or included:
(A) Pictures and designs made in mosaic, whether or not mounted or framed	(a)	60%	60%	40%
(B) Rosaries and assemblies of beads therefor	(a)	75% or 1½d. per length of 10 beads or fraction of 10 beads*	75% or 1½d. per length of 10 beads or fraction of 10 beads*	50% or 1½d. per length of 10 beads or fraction of 10 beads*
(C) Other
(1) Articles of natural stone, not agglomerated	(a)	100%	662/3%	662/3%
(2) Other	—	Free	Free	Free

*Where alternative rates are shown, the rate applicable is whichever is the greater.

	Section XIII
CUSTOMS DUTIES	69.01-69.02

Chapter 69

CERAMIC PRODUCTS

Notes

1.—The headings of this Chapter are to be taken to apply only to ceramic products which have been fired after shaping. Headings Nos. 69.04 to 69.14 are to be taken to apply only to such products other than heat-insulating goods and refractory goods.

2.—This Chapter does not cover:

(a) Goods falling within Chapter 71 (for example, imitation jewellery);

(b) Cermets falling within heading No. 81.04;

(d) Artificial teeth (heading No. 90.19);

(e) Goods falling within Chapter 91 (for example, clocks and clock cases);

(f) Toys, games or sports requisites (Chapter 97);

(g) Smoking pipes, buttons or other articles falling within Chapter 98; or

(h) Original statuary, collectors' pieces or antiques (Chapter 99).

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
I.— HEAT-INSULATING AND REFRACTORY GOODS
69.01 Heat-insulating bricks, blocks, tiles and other heat-insulating goods of infusorial earths, of kieselguhr, of siliceous fossil meal or of similar siliceous earths:
(A) The following articles:	(a)	75%	50%	50%
Bricks and blocks
Floor tiles
Pipes, pipe connections and flue linings, not vitrified
(B) Pipes and pipe connections, vitrified	(a)	60%	60%	40%
(C) Other:
(1) Tiles, slabs, slates and sheets	—	5s. per cwt.	5s. per cwt.	5s. per cwt.
(2) Other	—	Free	Free	Free
69.02 Refractory bricks, blocks, tiles and similar refractory constructional goods, other than goods falling within heading NO. 69.01:
(A) Bricks and blocks; floor tiles	(a)	75%	50%	50%
(B) Other:
(1) Tiles, slabs, slates and sheets	—	5s. per cwt.	5s. per cwt.	5s. per cwt.
(2) Other	—	Free	Free	Free

Section XIII
69.03-69.07	CUSTOMS DUTIES

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
69.03 Other refractory goods (for example, retorts, crucibles, muffles, nozzles, plugs, supports, cupels, tubes, pipes, sheaths and rods), other than goods falling with heading No. 69.01:
(A) Pipes, pipe connections and flue linings:
(1) Vitrified	(a)	60%	60%	40%
(2) Other	(a)	75%	50%	50%
(B) Other	—	Free	Free	Free
II—OTHER CERAMIC PRODUCTS
69.04 Building bricks (including flooring blocks, support or filler tiles and the like):
(A) Unglazed	(a)	75%	50%	50%
(B) Glazed	—	Free	Free	Free
69.05 Roofing tiles, chimney-pots, cowls, chimney-liners, cornices and other constructional goods, including architectural ornaments:
(A) Chimney-pots, chimney-liners and cowls:
(1) Glazed or vitrified	(a)	60%	60%	40%
(2) Other	(a)	75%	50%	50%
(B) Other:
(1) Slabs, slates and sheets	—	5s. per cwt.	5s. per cwt.	5s. per cwt.
(2) Other	—	Free	Free	Free
69.06 Piping, conduits and guttering (including angles, bends and similar fittings):
(A) Pipes (including conduit tubing) and pipe connections:
(1) Glazed or vitrified	(a)	60%	60%	40%
(2) Other	(a)	75%	50%	50%
(B) Other	—	Free	Free	Free
69.07 Unglazed setts, flags and paving, hearth and wall tiles:
(A) Pieces of mosaic on a backing of any material	(a)	60%	60%	40%

	Section XIII
CUSTOMS DUTIES	69.07-69.11

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
69.07 Unglazed setts, etc.-contd.
(B) Other:
(1) Floor tiles of clay	(a)	75%	50%	50%
(2) Other:
(a)Tiles, slabs and sheets	—	5s. per cwt.	5s. per cwt.	5s. per cwt.
(b)Other	—	Free	Free	Free
69.08 Glazed setts, flags and paving, hearth and wall tiles:
(A) Pieces of mosaic on a backing of any material	(a)	60%	60%	40%
(B) Other:
(1) Tiles	(a)	75% or 4½d. each*	50% or 3d. each*	50% or 3d. each*
(2) Slabs and sheets	—	5s. per cwt.	5s. per cwt.	5s. per cwt.
(3) Other	—	Free	Free	Free
69.09 Laboratory, chemical or industrial wares; troughs, tubs and similar receptacles of a kind used in agriculture; pots, jars and similar articles of a kind commonly used for the conveyance or packing of goods.	—	Free	Free	Free
69.10 Sinks, wash basins, bidets, water closet pans, urinals, baths and like sanitary fittings	—	Free	Free	Free
69.11 Tableware and other articles of a kind commonly used for domestic or toilet purposes, of porcelain or china (including biscuit porcelain and parian):
(A) Tableware, excluding condiment sets and containers for salt, mustard or pepper	(a)	75% or 1s. 6d. each*	50% or 1s. each*	50% or 1s. each*
(B) Articles which do not exceed five shillings each in value, the following:	(a)	1s. 6d. each	1s. 6d. each	1s. each
Ashtrays and ashbowls
Condiment containers for table use and stands for such containers
Pin trays
Trinket boxes and bowls
Powder bowls
(C) Other	(a)	£2 5s. per cwt.	£1 10s. per cwt.	£1 10s. per cwt.

*Where alternative rates are shown, the rate applicable is whichever is the greater.

Section XIII
69.12-69.13	CUSTOMS DUTIES

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
69.12 Tableware and other articles of a kind commonly used for domestic or toilet purposes, of other kinds of pottery:
(A) Biscuit ware	(a)	75%	50%	50%
(B) Other:
(1) Tableware, excluding condiment sets and containers for salt, mustard or pepper	(a)	75% or 9d. each*	50% or 6d. each*	50% or 6d. each*
(2) Articles which do not exceed five shillings each in value, the following:	(a)	1s. 6d. each	1s. 6d. each	1s. each
Ashtrays and ashbowls
Condiment containers for table use and stands for such containers
Pin trays
Trimket boxes and bowls
Powder bowls
(3) Other	(a)	£2 5s. per cwt.	£1 10s. per cwt.	£1 10s. per cwt.
69.13 Statuettes and other ornaments, and articles of personal adornment; articles of furniture:
(A) Domestic pottery:
(1) Articles which do not exceed five shillings each in value, the following:	(a)	1s. 6d. each	1s. 6d. each	1s. each
Ornaments, excluding religious articles
Boxes and other containers for cigarettes
Vases, bowls and other containers for flowers and plants
Book ends
Candlesticks
(2) Other:
(a) Glazed or vitrified articles:
(i) Figures, figurines, flower tubs, vases, trays, and articles which are fitted to metal frames or are mounted with metal	—	Free	Free	Free
(ii) Other	(a)	£2 5s. per cwt.	£1 10s. per cwt.	£1 10s. per cwt.
(b) Other	—	Free	Free	Free
(B) Other	—	Free	Free	Free

*Where alternatives rates are shown, the rate applicable is whichever is the greater.

	Section XIII
CUSTOMS DUTIES	69.14

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
69.14 Other articles:
(A) Pictures and designs made in mosaic, whether or not mounted or framed	(a)	60%	60%	40%
(B) Surrounds, hearths and curbs for fireplaces, of tiles, bricks, or slabs; sections of such surrounds, hearths or curbs	(a)	331/3%	331/3%	331/3%
(C) Rosaries and assemblies of beads for rosaries>	(a)	75% or 1½d. per length of ten beads or fraction of ten beads*	75% or 1½d. per length of ten beads or fraction of ten beads*	50% or 1d. per length of ten beads or fraction of ten beads*
(D) Biscuit ware and unglazed flower pots, bowls, vases and other horticultural pottery; glazed tiles	(a)	75%	50%	50%
(E) Other:
(1) Unglazed backs and cheeks or sides (including articles consisting of a back and cheeks or sides) for domestic firegrates or mantel registers	(a)	37½%	37½%	25%
(2) Other
(a) Tiles, slabs, slates and sheets	—	5s. per cwt.	5s. per cwt.	5s. per cwt.
(b) Other	—	Free	Free	Free

*Where alternative rates are shown, the rate applicable is whichever is the greater.

Section XIII
70.01-70.06	CUSTOMS DUTIES

Chapter 70

GLASS AND GLASSWARE

Notes

1.—This Chapter does not cover:

(a) Ceramic enamels (heading No. 32.08);

(b) Goods falling within Chapter 71 (for example, imitation jewellery);

(d) Hypodermic syringes, artificial eyes, thermometers, barometers, hydrometers, optically work optical elements or other articles falling within Chapter 90;

(e) Toys, games, sports requisites, Christmas tree ornaments or other articles falling within Chapter 97. (excluding glass eyes without mechanisms for dolls or for other articles of Chapter 97); or

(f) Buttons, fitted vacuum flasks, complete scent or similar sprays or other articles falling with; Chapter 98.

2.—The reference in heading No. 70.07 to "cast, rolled, drawn or blown glass (including flashed or wire glass) cut to shape other than rectangular shape, or bent or otherwise worked (for example, edge worked or engraved), whether or not surface ground or polished" is to be taken to apply to articles made from such glass, provided they are not framed or fitted with other materials.

3.—For the purposes of this Schedule, the expression "glass" is to be taken to extend to fused quartz and fuse silica.

4.—For the purposes of this Chapter, the expression "motor vehicles" means those motor vehicles and trailer therefor which are shown in Chapter 87 as chargeable with duty.

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
70.01 Waste glass (cullet); glass in the mass (excluding optical glass)	—	Free	Free	Free
70.02 Glass of the variety known as "enamel" glass, in the mass, rods and tubes	—	Free	Free	Free
70.03 Glass in balls, rods and tubes, unworked (not being optical glass)	—	Free	Free	Free
70.04 Unworked cast or rolled glass (including flashed or wired glass), whether figured or not, in rectangles	(a)	60%	60%	40%
70.05 Unworked drawn or blown glass (including flashed glass), in rectangles	(a)	60%	60%	40%
70.06 Cast, rolled, drawn or blown glass (including flashed or wired glass) in rectangles, surface ground or polished, but not further worked	(a)	60%	60%	40%

	Section XIII
CUSTOMS DUTIES	70.07-70.09

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
70.07 Cast, rolled, drawn or blown glass (including flashed or wired glass) cut to shape other than rectangular shape, or bent or otherwise worked (for example, edge worked or engraved), whether or not surface ground or polished; multiple-walled insulating glass; leaded lights and the like:
(A) Multiple-walled insulating glass	—	Free	Free	Free
(B) Leaded lights and the like	(a)	40%	40%	40%
(C) Bent or curved glass not falling within sub-heading (A) or (B) of this heading	—	Free	Free	Free
(D) Other:
(1) Advertising signs, direction signs, name plates, notices and the like; other sheets, plates, and panels of glass having thereon any lettering, design, device or other inscription in the nature of an advertisement, direction, name or notice or part of any such inscription	(a)	75%	50%	50%
(2) Other	(a)	60%	60%	40%
70.08 Safety glass consisting of toughened or laminated glass, shaped or not:
(A) Windscreens, windows and partitions for vehicles falling within Chapter 86 or 87	(a)	1s. 3d. per lb.	10d. per lb.	10d. per lb.
(B) Other:
(1) Toughened glass:
(a) Bent or curved	—	Free	Free	Free
(b) Not bent or curved	(a)	60%	60%	40%
(2) Laminated glass	(a)	1s. 3d. per lb.	10d. per lb.	10d. per lb.
70.09 Glass mirrors (including rear-view mirrors), unframed, framed or backed:
(A) Silvered or metallised glass in rectangles, not edge worked or framed, mounted or backed	(a)	£3 7s. 6d. per cwt.	£3 7s. 6d. per cwt.	£2 5s. per cwt.
(B) Other:
(1) For motor vehicles:
(a) For the interiors of omnibuses	(d)	50%	50%	50%
(b) Other	(d)	37½%	37½%	37½%
(2) Other:
(a) Bent or curved	—	Free	Free	Free
(b) Other	(a)	60%	60%	40%

	Section XIII
CUSTOMS DUTIES	70.10-70.13

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
70.10 Carboys, bottles, jars, pots, tubular containers and similar containers, of glass, of a kind commonly used for the conveyance or packing of goods; stoppers and other closures, of glass:
(A) Carboys	—	10%	10%	10%
(B) Bottles, jars and pots, the following:	—	10%	10%	10%
Articles of a height less than 2½ inches and with openings of less than 1¼ inches in external diameter
Articles of a height exceeding 15 inches
Dropping bottles with a lip or spout
Jars with openings exceeding 5 inches in external diameter
Articles made of cut glass or imitation cut glass and of a value exceeding 30 shillings per gross
Bottles with necks ground to receive glass stoppers
Syphons
(C) Other bottles, jars and pots:
(1) Bottles designed for use for bottling beer	(a)	75% or 8s. per gross*	75% or 8s. per gross*	75% or 5s. 4d. per gross*
(2) Other	(a)	90%	90%	60%
(D) Other	—	Free	Free	Free
70.11 Glass envelopes (including bulbs and tubes) for electric lamps, electronic valves or the like	—	Free	Free	Free
70.12 Glass inners for vacuum flasks or for other vacuum vessels, and blanks therefor	—	Free	Free	Free
70.13 Glassware (other than articles falling in heading No. 70.19) of a kind commonly used for table, kitchen, toilet or office purposes, for indoor decoration, for or similar uses:
(A) Drinking glasses of all descriptions	(a)	50% or 1s. each*	50% or 1s. each*	331/3% or 8d. each*
(B) Religious articles	—	Free	Free	Free
(C) Other	(a)	55%	55%	40%

*Where alternative rates are shown, the rate applicable is whichever is the greater.

	Section XIII
CUSTOMS DUTIES	70.14-70.18

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
70.14 Illuminating glassware, signalling glassware and optical elements of glass, not optically worked nor optical glass:
(A) Illuminating glassware:
(1) Fixtures and fittings for electric fluorescent lighting:
(a) Designed for medical, surgical or scientific purposes or for stage lighting purposes	—	Free	Free	Free
(b) Other	(c)	60%	60%	40%
(2) Other:
(a) Of a kind commonly used for indoor purposes	(a)	55%	55%	40%
(b) For the interiors of motor vehicles	(d)	50%	50%	50%
(c) Other	—	Free	Free	Free
(B) Signalling glassware and optical elements of glass:
(1) For motor vehicles	(d)	37½%	37½%	37½%
(2) Other	—	Free	Free	Free
70.15 Clock and watch glasses and similar glasses (including glass of a kind used for sunglasses but excluding glass suitable for corrective lenses), curved, bent, hollowed and the like; glass spheres and segments of spheres, of a kind used for the manufacture of clock and watch glasses and the like	—	Free	Free	Free
70.16 Bricks, tiles, slabs, paving blocks, squares and other articles of pressed or moulded glass, of a kind commonly used in building; multi-cellular glass in blocks, slabs, plates, panels and similar forms	—	Free	Free	Free
70.17 Laboratory, hygenic and pharamceutical glassware, whether or not graduated or calibrated; glass ampoules	—	Free	Free	Free
70.18 Optical glass and elements of optical glass, other than optically worked elements; blanks for corrective spectacle lenses	—	Free	Free	Free

Section XIII
70.19-70.21	CUSTOMS DUTIES

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
70.19 Glass beads, imitation pearls, imitation precious and semi-precious stones, fragments and chippings, and similar fancy or decorative glass smallwares, and articles of glassware made therefrom; glass cubes and small glass plates, whether or not on a backing, for mosaics and similar decorative purposes; artificial eyes, of glass, including those for toys but excluding those for wear by humans; ornaments and other fancy articles of lamp-worked glass; glass grains (ballotini):
(A) Rosaries and assemblies of beads for rosaries	(a)	75% or 1½d. per length of 10 beads or fraction of 10 beads*	75% or 1½d. per length of 10 beads or fraction of 10 beads*	50% or 1d. per length of 10 beads or fraction of 10 beads*
(B) Pieces of mosaic on a backing of any material	(a)	60%	60%	40%
(C) Material consisting of pieces of silvered or metallised glass mounted on a flexible backing, commonly known as flexible mirror glass	(a)	50%	50%	331/3%
(D) Necklaces, bracelets and similar articles of personal adornment	(c)	60%	60%	40%
(E) Other:
(1) Fancy or decorative articles suitable for indoor use (including such articles made of lamp-worked glass)	(a)	55%	55%	40%
(2) Other	—	Free	Free	Free
70.20 Glass fibre (including wool), yarns, fabrics, and articles made therefrom	—	Free	Free	Free
70.21 Other articles of glass:
(A) Pictures and designs made in mosaic, whether or not mounted or framed	(a)	60%	60%	40%
(B) Advertising signs, direction signs, name plates, notices and the like of which the glass components consist of flat sheets or plates of glass; advertising signs of the box type	(a)	75%	50%	50%
(C) Other:
(1) Articles of sheet or plate glass:
(a) Containing glass which has been subjected to a process of bending or curving	—	Free	Free	Free
(b) Other	(a)	60%	60%	40%
(2) Other	—	Free	Free	Free

* Where alternative rates are shown, the rate applicable is whichever is the greater.

	Section XIV
CUSTOMS DUTIES	71

SECTION XIV

PEARLS, PRECIOUS AND SEMI-PRECIOUS STONES, PRECIOUS METALS, ROLLED PRECIOUS METALS, AND ARTICLES THEREOF; IMITATION JEWELLERY; COIN

Chapter 71

PEARLS, PRECIOUS AND SEMI-PRECIOUS STONES, PRECIOUS METALS, ROLLED PRECIOUS METALS, AND ARTICLES THEREOF; IMITATION JEWELLERY

Notes

1.—Subject to Note 1 (a) to Section VI and except as provided below, all articles consisting wholly or partly:

(a) Of pearls or of precious or semi-precious stones (natural, synthetic or reconstructed), or

(b) Of precious metal or of rolled precious metal,

are to be classified within this Chapter and not within any other Chapter.

2.— (a) Headings Nos. 71.12, 71.13 and 71.14 do not cover articles in which precious metal or rolled precious metal is present as minor constituents only, such as minor fittings or minor ornamentation (for example, monograms, ferrules and rims), and paragraph (b) of the foregoing Note does not apply to such articles.

(b) Heading No. 71.15 does not cover articles containing precious metal or rolled precious metal (other than as minor constituents).

3.—This Chapter does not cover:

(a) Amalgams of precious metal, and colloidal precious metal (heading No. 28.49);

(b) Sterile surgical suture materials, dental fillings and other goods falling in Chapter 30;

(d) Handbags and other articles falling within heading No. 42.02 or 42.03;

(e) Goods of heading No. 43.03 or 43.04;

(f) Goods falling within Section XI (textiles and textile articles);

(g) Footwear (Chapter 64) and headgear (Chapter 65);

(h) Umbrellas, walking-sticks and other articles falling within Chapter 66;

(ij) Fans and hand screens of heading No. 67.05;

(k) Coin (Chapter 72 or 99);

(l) Abrasive goods falling within headings Nos. 68.04, 68.05, 68.06 or Chapter 82, containing dust or powder of precious or semi-precious stones (natural or synthetic); goods of Chapter 82 with a working part of precious or semi-precious stones (natural, synthetic or reconstructed) on a support of base metal; machinery, mechanical appliances and electrical goods, and parts thereof, falling within Section XVI, not being such articles wholly of precious or semi-precious stones (natural, synthetic or reconstructed);

(m) Goods falling within Chapter 90, 91, or 92 (scientific instruments, clocks and watches, or musical instruments);

(n) Arms or parts thereof (Chapter 93);

(o) Articles covered by Note 2 to Chapter 97;

(p) Articles falling within headings of Chapter 98 other than headings Nos. 98.01 and 98.12; or

Section XIV
71	CUSTOMS DUTIES

(q) Original sculptures and statuary (heading No. 99.03), collectors' pieces (heading No. 99.05) and antiques of an age exceeding one hundred years (heading No. 99.06), other than pearls or precious or semi-precious stones.

4.— (a) The expression "pearls" is to be taken to include cultured pearls.

(b) The expression "precious metal" means silver, gold, platinum and other metals of the platinum group.

5.—For the purposes of this Chapter, any alloy (including a sintered mixture) containing precious metal is to be treated as an alloy of precious metal if, and only if, any one precious metal constitutes as much as two per cent., by weight, of the alloy. Alloys of precious metal are to be classified according to the following rules:

(a) An alloy containing two per cent. or more, by weight, of platinum is to be treated only as an alloy of platinum.

(b) An alloy containing two per cent. or more, by weight, of gold but no platinum, or less than two per cent., by weight, of platinum, is to be treated only as an alloy of gold.

For the purposes of this Note, metals of the platinum group are to be regarded as one metal and are to be treated as though they were platinum.

6.—Except where the context otherwise requires, any reference in these Notes or elsewhere in this Schedule to precious metal or to any particular precious metal is to be taken to include a reference to alloys treated as alloys of precious metal or of the particular metal in accordance with the rules in Note 5 above, but not to rolled precious metal or to base metal or non-metals coated or plated with precious metal.

7.—The expression "rolled precious metal" means material made with a base of metal upon one or more surfaces of which there is affixed by soldering, brazing, welding, hot-rolling or similar mechanical means a covering of precious metal. The expression is also to be taken to cover base metal inlaid with precious metal.

8.—For the purposes of heading No. 71.12, the expression "articles of jewellery" means:

(a) Any small objects of personal adornment (gem-set or not) (for example, rings, bracelets, necklaces, brooches, ear-rings, watch-chains, fobs, pendants, tie-pins, cuff-links, dress-studs, religious or other medals and insignia); and

(b) Articles of personal use of a kind normally carried in the pocket, in the handbag or on the person (such as cigarette cases, powder boxes, chain purses, cachou boxes).

9.—For the purposes of heading No. 71.13, the expression "articles of goldsmiths' or silversmiths' wares" includes such articles as ornaments, tableware, toilet-ware, smokers' requisites and other articles of household, office or religious use.

10.—For the purposes of heading No. 71.16, the expression "imitation jewellery" means articles of jewellery within the meaning of paragraph (a) of Note 8 above (but not including buttons, studs, cuff-links or other articles of heading No. 98.01 or dress combs, hair-slides or the like of heading No. 98.12), not incorporating pearls, precious or semi-precious stones (natural, synthetic or reconstructed) nor (except as plating or as minor constituents) precious metal or rolled precious metal, and composed:

(a) Wholly or partly of base metal, whether or not plated with precious metal; or

(b) Of at least two materials (for example, wood and glass, bone and amber, mother of pearl and artificial plastic material), no account being taken of materials (for example, necklace strings) used only for assembly.

11.—Cases, boxes, and similar containers imported with articles of this Chapter are to be classified with such articles if they are of a kind normally sold therewith. Cases, boxes and similar containers imported separately are to be classified under their appropriate headings.

	Section XIV
CUSTOMS DUTIES	71.01-71.09

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
I.—PEARLS AND PRECIOUS AND SEMI-PRECIOUS STONES
71.01 Pearls, unworked or worked, but not mounted, set or strung (except ungraded pearls temporarily strung for convenience of transport)	—	Free	Free	Free
71.02 Precious and semi-precious stones, unworked, cut or otherwise worked, but not mounted, set or strung (except ungraded stones temporarily strung for convenience of transport)	—	Free	Free	Free
71.03 Synthetic or reconstructed precious or semi-precious stones, unworked, cut or otherwise worked, but not mounted set or strung (except ungraded stones temporarily strung for convenience of transport)	—	Free	Free	Free
71.04 Dust and powder of natural or synthetic precious or semi-precious stones	—	Free	Free	Free
II.—PRECIOUS METALS AND ROLLED PRECIOUS METALS, UNWROUGHT, UNWORKED OR SEMI-MANUFACTURED
71.05 Silver, including silver gilt and platinum-plated silver, unwrought or semi-manufactured:
(A) Unwrought	—	Free	Free	Free
(B) Other :
(1) For use for scientific purposes	—	Free	Free	Free
(2) Other	(c)	60%	60%	40%
71.06 Rolled silver, unworked or semi-manufactured:
(A) Unworked	—	Free	Free	Free
(B) Other	(c)	60%	60%	40%
71.07 Gold, including platinum-plated gold, unwrought or semi-manufactured:
(A) Unwrought	—	Free	Free	Free
(B) Other :
(1) For use for scientific purposes	—	Free	Free	Free
(2) Other	(c)	60%	60%	40%
71.08 Rolled gold on base metal or silver, unworked or semi-manufactured:
(A) Unworked	—	Free	Free	Free
(B) Other	(c)	60%	60%	40%
71.09 Platinum and other metals of the platinum group, unwrought or semi-manufactured:
(A) Unwrought	—	Free	Free	Free
(B) Other :
(1) For use for scientific purposes	—	Free	Free	Free
(2) Other	(c)	60%	60%	40%

Section XIV
71.10-71.16	CUSTOMS DUTIES

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
71.10 Rolled platinum or other platinum group metals, on base metal or precious metal, unworked or semi-manufactured:
(A) Unworked	—	Free	Free	Free
(B) Other	(c)	60%	60%	40%
71.11 Goldsmiths', silversmiths' and jewellers' sweepings, residues, lemels, and other waste and scrap, of precious metal	—	Free	Free	Free
III.—JEWELLERY, GOLDSMITHS' AND SILVER-SMITHS' WARES AND OTHER ARTICLES
71.12 Articles of jewellery and parts thereof, of precious metal or rolled precious metal	(c)	60%	60%	40%
71.13 Articles of goldsmiths' or silversmiths' wares and parts thereof, of precious metal or rolled precious metal, other than goods falling within heading No. 71.12	(c)	60%	60%	40%
71.14 Other articles of precious metal or rolled precious metal:
(A) For technical or laboratory use	—	Free	Free	Free
(B) Other	(c)	60%	60%	40%
71.15 Articles consisting of, or incorporating, pearls, precious or semi-precious stones (natural, synthetic or reconstructed)	(c)	60%	60%	40%
71.16 Imitation jewellery	(c)	60%	60%	40%

	Section XIV
CUSTOMS DUTIES	72.01

Chapter 72

Coin

Note

This Chapter does not cover collectors' pieces (heading No. 99.05).

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
72.01 Coin	—	Free	Free	Free

Section XV

CUSTOMS DUTIES

SECTION XV

BASE METALS AND ARTICLES OF BASE METAL

Notes

1. This Section does not cover:

(a) Prepared paints, inks or other products with a basis of metallic flakes or powder falling within heading No. 32.08, 32.09, 32.10 or 32.13;

(b) Ferro-cerium or other pyrophoric alloys (heading No. 36.07);

(d) Frames or parts of umbrellas, sunshades, walking-sticks or of other articles, falling within heading No. 66.03;

(e) Goods falling within Chapter 71 (for example, precious metal alloys, rolled precious metal and imitation jewellery);

(f) Articles falling within Section XVI (machinery, mechanical appliances and electrical goods);

(g) Assembled railway or tramway track (heading No. 86.10) or other articles falling within Section XVII (vehicles, ships and boats, aircraft);

(h) Instruments or apparatus of base metal of a kind falling within Section XVIII, including clock and watch springs;

(ij) Lead shot prepared for ammunition (heading No. 93.07) or other articles falling within Section XIX (arms and ammunition);

(k) Articles falling within Chapter 94 (furniture and mattress supports);

(l) Hand sieves (heading No. 96.06);

(m) Articles falling within Chapter 97 (toys, games and sports requisites); or

(n) Buttons, pens, pencil-holders, pen nibs or other articles falling within Chapter 98.

2.—Throughout this Schedule, the expression "parts of general use" means:

(a) Goods described in headings Nos. 73.20, 73.25, 73.29, 73.31 and 73.32 and similar goods of other base metals;

(b) Springs and leaves for springs, of base metal, other than watch and clock springs (heading No. 91.11); and

In Chapters 73 to 82 (but not in heading No. 73.29 or 74.13) references to parts of goods do not include references to parts of general use as defined above.

Subject to the preceding paragraph and to the Note to Chapter 83, the headings in Chapters 73 to 81 are to be taken not to apply to any goods falling within Chapter 82 or 83.

3.—Classification of Alloys:

(a) An alloy of base metals containing more than ten per cent, by weight, of nickel is to be classified as an alloy of nickel, except in the case of an alloy in which iron predominates by weight over each of the other metals.

(b) Ferro-alloys and master alloys (as defined in Chapters 73 and 74) are to be classified under headings Nos. 73.02 and 74.02, respectively.

(c) Any other alloy of base metals is to be classified as an alloy of the metal which predominates by weight over each of the other metals.

	Section XV
CUSTOMS DUTIES	73

(d) An alloy, not being a ferro-alloy or a master alloy, composed of base metals of this Section and of elements not falling within this Section is to be treated as an alloy of base metals of this Section if the total weight of such metals equals or exceeds the total weight of the other elements present.

(e) In this Section the term "alloy" is to be taken to include sintered mixtures of metal powders and heterogeneous intimate mixtures obtained by melting.

4.—Unless the context otherwise requires, any reference in this Schedule to a base metal is to be taken to include a reference to alloys which, by virtue of Note 3 above, are to be classified as alloys of that metal.

5.—Classification of Composite Articles:

Except where the headings otherwise require, articles of base metal (including articles of mixed materials treated as articles of base metal under the Interpretative Rules) containing two or more base metals are to be treated as articles of the base metal predominating by weight. For this purpose:

(a) Iron and steel, or different kinds of iron or steel, are regarded as one and the same metal, and

(b) An alloy is regarded as being entirely composed of that metal as an alloy of which, by virtue of Note 3, it is classified.

6.—For the purposes of this Section, the expression "scrap and waste" means scrap and waste metal fit only for the recovery of metal or for use in the manufacture of chemicals.

Chapter 73

IRON AND STEEL AND ARTICLES THEREOF

Notes

1.—In this Chapter the following expressions have the meanings hereby assigned to them:

(a) Pig iron and cast iron (heading No. 73.01):

A ferrous product containing, by weight, 1.9 per cent. or more of carbon, and which may contain one or more of the following elements within the weight limits specified:

less than 15 per cent. phosphorus,

not more than 8 per cent. silicon,

not more than 6 per cent. manganese,

not more than 30 per cent. chromium,

not more than 40 per cent. tungsten, and

an aggregate of not more than 10 per cent. of other alloy elements (for example, nickel, copper, aluminium,titanium, vanadium, molybdenum).

However, the ferrous alloys known as "non-distorting tool steels", containing, by weight 1.9 per cent. or more of carbon and having the characteristics of steel, are to be classified as steels, under their appropriate headings.

(b) Spiegeleisen (heading No. 73.01):

A ferrous product containing, by weight, more than six per cent. but not more than thirty per cent. of manganese and otherwise conforming to the specification at (a) above.

Alloys of iron which are not usefully malleable and are commonly used as raw material in the manufacture of ferrous metals and which contain, by weight, separately or together:

more than 8 per cent. of silicon, or

more than 30 per cent. of manganese, or

Section XV
73	CUSTOMS DUTIES

more than 30 per cent. of chromium, or

more than 40 per cent. of tungsten, or

a total of more than ten per cent. of other alloy elements (aluminium, titanium, vanadium, molybdenum, niobium or other elements except copper),

and which do not contain, by weight, more than ninety per cent. (ninety-two per cent. in the case of ferro-alloys containing manganese but no silicon or ninety-six per cent. in the case of ferro-alloys containing silicon) of non-ferrous alloy elements.

(d) Alloy steel (heading No. 73.15):

Steel containing, by weight, one or more elements in the following proportions:

more than 2 per cent. of manganese and silicon, taken together, or

2.00 per cent. or more of manganese, or

2.00 per cent. or more of silicon, or

0.50 per cent. or more of nickel, or

0.50 per cent. or more of chromium, or

0.10 per cent. or more of molybdenum, or

0.10 per cent. or more of vanadium, or

0.30 per cent. or more of tungsten, or

0.30 per cent. or more of cobalt, or

0.30 per cent. or more of aluminium, or

0.40 per cent. or more of copper, or

0.10 per cent. or more of lead, or

0.12 per cent. or more of phosphorus, or

0.10 per cent. or more of sulphur, or

0.20 per cent. or more of phosphorus and sulphur, taken together, or

0.10 per cent. or more of other elements, taken separately.

(e) High carbon steel (heading No. 73.15):

Steel containing, by weight,not less than 0.60 per cent. of carbon and having a content, by weight, less than 0.04 per cent. of phosphorus and sulphur taken separately and less than 0.07 per cent. of these elements taken together.

(f) Puddled bars and pilings (heading No. 73.06):

Products for rolling, forging or re-melting obtained either:

(i) By shingling balls of puddled iron to remove the slag arising during puddling, or

(ii) By roughly welding together by means of hot-rolling, packets of scrap iron or steel or puddled iron.

(g) Ingots (heading No. 73.06):

Products for rolling or forging obtained by casting into moulds.

	Section XV
CUSTOMS DUTIES	73

(h) Blooms and billets (heading No. 73.07):

Semi-finished products of rectangular section, of a cross-sectional area exceeding 1,225 square millimetres and of such dimensions that the thickness exceeds one quarter of the width.

(ij) Slabs and sheet bars (including tinplate bars) (heading No. 73.07):

Semi-finished products of rectangular section, of a thickness not less than six millimetres, of a width not less than one hundred and fifty millimetres and of such dimensions that the thickness does not exceed one quarter of the width.

(k) Coils for re-rolling (heading No. 73.08):

Coiled semi-finished hot-rolled products, of rectangular section, not less than 1.5 millimetres thick, of a width exceeding five hundred millimetres and of a weight of not less than five hundred kilogrammes per piece.

(l) Universal plates (heading No. 73.09):

Products of rectangular section, hot-rolled lengthwise in a closed box or universal mill, of a thickness exceeding five millimetres but not exceeding one hundred millimetres, and of a width exceeding one hundred and fifty millimetres but not exceeding 1,200 millimetres.

(m) Hoop and strip (heading No. 73.12):

Rolled products with sheared or unsheared edges, of rectangular section, of a thickness not exceeding six millimetres, of a width not exceeding five hundred millimetres and of such dimensions that the thickness does not exceed one tenth of the width, in straight strips, coils or flattened coils.

(n) Sheets and plates (heading No. 73.13):

Rolled products (other than coils for re-rolling as defined in paragraph (k) above) of any thickness and, if in rectangles, of a width exceeding five hundred millimetres.

Heading No. 73.13 is to be taken to apply, inter alia, to sheets or plates which have been cut to non-rectangular shape, perforated, corrugated, channelled, ribbed, polished or coated, provided that they do not thereby assume the character of articles of or products falling within other headings.

(o) Wire (heading No. 73.14):

Cold-drawn products of solid section of any cross-sectional shape, of which no cross-sectional dimension exceeds thirteen millimetres. In the case of headings Nos. 73.26 and 73.27, however, the term "wire" is deemed to include rolled products of the same dimensions.

(p) Bars and rods (including wire rod) (heading No. 73.10):

Products of solid section which do not conform to the entirety of any of the definitions (h), (ij), (k), (l), (m), (n) and (o) above, and which have cross-sections in the shape of circles, segments of circles, ovals, isosceles triangles, rectangles, hexagons, octagons or quadrilaterals with only two sides parallel and the other sides equal.

The expression also includes concrete reinforcing bars which apart from minor indentations, flanges, grooves or other deformations produced during the rolling process correspond to the above definition.

(q) Hollow mining drill steel (heading No. 73.10):

Steel hollow bars of any cross-section, suitable for mining drills, of which the greatest externa dimension exceeds fifteen millimetres but does not exceed fifty millimetres, and of which the greatest internal dimension does not exceed one third of the greatest external dimension. Other steel hollow bars are to be treated as falling within heading No. 73.18.

(r) Angles, shapes and sections (heading No. 73.11):

Products, other than those falling within heading No. 73.16, which do not conform to the entirety of any of the definitions (h), (ij), (k), (l), (m), (n) and (o) above, and which do not have cross-sections in the form of circles, segments of circles, ovals, isosceles triangles, rectangles, hexagons, octagons or quadrilaterals with only two sides parallel and the other two sides equal, and which are not hollow.

Section XV
73.01-73.10	CUSTOMS DUTIES

2.—Headings Nos. 73.06 to 73.14 are to be taken not to apply to goods of alloy or high carbon steel (heading No. 73.15).

3.—Iron and steel products of the kind described in any of the headings Nos. 73.06 to 73.15 inclusive, clad with another ferrous metal, are to be classified as products of the ferrous metal predominating by weight.

4.—Iron obtained by electrolytic deposition is classified according to its form and dimensions with the corresponding products obtained by other processes.

5.—The expression "high-pressure hydro-electric conduits of steel" (heading No. 73.19) means riveted, welded or seamless circular steel tubes or pipes and bends therefor, of an internal diameter exceeding four hundred millimetres and of a wall thickness exceeding 10.5 millimetres.

6.—In heading No. 73.21 (A) "windows" includes skylights, deadlights, pavement lights and lights of every other description.

7.—For the purposes of this Chapter, the expression "motor vehicles" means those motor vehicles and trailers therefor which are shown in Chapter 87 as chargeable with duty.

Special Provision relating to certain Beer Vessels and Containers.

Whenever it is shown to the satisfaction of the Revenue Commissioners that any article classified in heading No. 73.22 (B) (1), 73.23 (B) (2) (a) or 73.40 (C) (2) is being or has been imported for use by a brewer in the production, transport or storage of beer, they may, subject to compliance with such conditions as they may think fit to impose, permit such article to be imported without payment of duty or repay any duty paid thereon at importation.

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
73.01 Pig iron, cast iron and spiegeleisen, in pigs, blocks, lumps and similar forms	—	Free	Free	Free
73.02 Ferro-alloys	—	Free	Free	Free
73.03 Scrap and waste metal of iron or steel	—	Free	Free	Free
73.04 Shot and angular grit, of iron or steel, whether or not graded; wire pellets of iron or steel	—	Free	Free	Free
73.05 Iron or steel powders; sponge iron or steel	—	Free	Free	Free
73.06 Puddled bars and pilings; ingots, blocks, lumps and similar forms, of iron or steel	—	Free	Free	Free
73.07 Blooms, billets, slabs and sheet bars (including tinplate bars), of iron or steel; pieces roughly shaped by forging, of iron or steel	—	Free	Free	Free
73.08 Iron or steel coils for re-rolling	—	Free	Free	Free
73.09 Universal plates of iron or steel	—	Free	Free	Free
73.10 Bars and rods (including wire rod), of iron or steel, hot-rolled, forged, extruded, cold-formed or cold-finished (including precision-made); hollow mining drill steel:
(A) Bars and rods which have cross-sections in the shape of:	(a)	37½% or £30 per ton*	37½% or £30 per ton*	25% or £20 per ton*
Squares of which the sides do not exceed 2 inches
Rectangles of which the greater side does not exceed 3 inches and the lesser side 1 inch
Other shapes of which the greatest cross-sectional dimension does not exceed 2 inches

*Where alternative rates are shown, the rate applicable is whichever is the greater.

	Section XV
CUSTOMS DUTIES	73.10-73.13

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
73.10 Bars and rods, etc.—contd.
(B) Other bars and rods; hollow mining drill steel	—	Free	Free	Free
73.11 Angles, shapes and sections, of iron or steel, hot-rolled, forged, extruded, cold-formed or cold-finished; sheet piling of iron or steel, whether or not drilled, punched or made from assembled elements:
(A) Sheet piling	—	Free	Free	Free
(B) Other:
(1) H, I, T, Z and U sections	—	Free	Free	Free
(2) Angles:
(a) Not less than ¾ inch by ¾ inch nor more than 3 inches by 3 inches	(a)	37½% or £30 per ton*	37½% or £30 per ton*	25% or £20 per ton*
(b) Other	—	Free	Free	Free
(3) Other shapes and sections:
(a) Of which no cross-sectional dimension exceeds 2 inches	(a)	37½% or £30 per ton*	37½% or £30 per ton*	25% or £20 per ton*
(b) Other	—	Free	Free	Free
73.12 Hoop and strip, of iron or steel, hot-rolled or cold-rolled:
(A) Hoop and strip not exceeding 14 inches in width and 1/8 inch in thickness, slotted or otherwise perforated	(a)	50%	50%	331/3%
(B) Other:
(1) Not less than 15 inches in width and not more than 3/16 inch in thickness, and corrugated, channelled or ribbed, or coated with zinc	(a)	37½%	37½%	25%
(2) Other:	—	Free	Free	Free
73.13 Sheets and plates, of iron or steel, hot-rolled or cold-rolled:
(A) Sheets and plates, not more than 3/16 inch in thickness, which have been corrugated, channelled or ribbed, or coated with zinc	(a)	37½%	37½%	25%
(B) Other:	—	Free	Free	Free

*Where alternative rates are shown, the rate applicable is whichever is the greater.

Section XV
73.14-73.20	CUSTOMS DUTIES

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
73.14 Iron or steel wire, whether or not coated, but not insulated:
(A) Uncoated or coated with zinc	(a)	37½% or £30 per ton*	37½% or £30 per ton*	25% or £20 per ton*
(B) Other	—	Free	Free	Free
73.15 Alloy steel and high carbon steel in the forms mentioned in headings Nos. 73.06 to 73.14	—	Free	Free	Free
73.16 Railway and tramway track construction material of iron or steel, the following: rails, check-rails, switch blades, crossings (or frogs), crossing pieces, point rods, rack rails, sleepers, fish-plates, chairs, chair wedges, sole plates (base plates), rail clips, bedplates, ties and other material specialised for joining or fixing rails	—	Free	Free	Free
73.17 Tubes and pipes, of cast iron:
(A) Rainwater pipes and soil pipes; smoke pipes, ventilation pipes and other similar pipes	(a)	40%	40%	40%
(B) Other	—	Free	Free	Free
73.18 Tubes and pipes and blanks therefor, of iron (other than of cast iron) of steel, excluding high-pressure hydro-electric conduits:
(A) Rainwater pipes	(a)	30%	30%	30%
(B) Other, including blanks for tubes and pipes	—	Free	Free	Free
73.19 High-pressure hydro-electric conduits of steel, whether or not reinforced	—	Free	Free	Free
73.20 Tube and pipe fittings (for example, joints, elbows, unions and flanges), of iron or steel:
(A) Of cast iron, for rainwater pipes or soil pipes	(a)	40%	40%	40%
(B) Of cast iron and not having any opening of an internal diameter less than 1½ inches or more than 40 inches, for underground pipes for water, gas or sewage	(a)	50%	50%	331/3%
(C) Of stainless steel	(a)	50%	50%	331/3%
(D) Other	—	Free	Free	Free

*Where alternative rates are shown, the rate applicable is whichever is the greater.

	Section XV
CUSTOMS DUTIES	73.21-73.22

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
73.21 Structures, complete or incomplete, whether or not assembled, and parts of structures, (for example, hangars and other buildings, bridges and bridge-sections, lock-gates, towers, lattice masts, roofs, roofing frameworks, door and window frames, shutters, balustrades, pillars and columns), of iron or steel; plates, strip, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel:
(A) Frames for doors or windows	(a)	40%	40%	40%
(B) Steel chimneys	(a)	30%	20%	20%
(C) Supporting structures for church or other bells	(a)	50%	50%	50%
(D) Continuous bar fencing and hurdles; vertical bar railing; gates	(a)	50%	331/3%	331/3%
(E) Angles, channels and tees, formed from slotted or perforated hoop or strip not exceeding 1/8 inch in thickness	(a)	50%	50%	331/3%
(F) Bars, rods, angles, shapes, or sections prepared for use in the construction of buildings	(a)	50%	50%	331/3%
(G) Assemblies consisting essentially of articles of subheading (F) of this heading	(a)	50%	50%	331/3%
(H) Assemblies suitable for use in the construction of buildings and consisting essentially of pipes or tubes the greatest cross-sectional dimension of which is not less than 1¼ inches	(a)	50%	50%	331/3%
(IJ) Buildings:
(1) Assembled	—	Free	Free	Free
(2) Other	The rates and licensing provisions that would apply if the constituent parts were imported separately.
(K) Other	—	Free	Free	Free
73.22 Reservoirs, tanks, vats and similar containers, for any material, of iron or steel, of a capacity exceeding three hundred litres, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment:
(A) Storage bins of galvanised wrought iron or galvanised steel	—	Free	Free	Free
(B) Other:
(1) Of a capacity not exceeding 12,000 gallons	(a)	50%	50%	331/3%
(2) Other	(a)	15%	15%	15%

Section XV
73.23-73.27	CUSTOMS DUTIES

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
73.23 Casks, drums, cans, boxes and similar containers, of sheet or plate iron or steel, of a description commonly used for the conveyance or packing of goods:
(A) Of tinplate:
(1) Milk cans of a capacity not exceeding 14 gallons, excluding cans designed for use as airtight containers	(a)	37½%	25%	25%
(2) Other	(a)	45%	30%	30%
(B) Other:
(1) Casks, drums, barrels and kegs	(a)	331/3%	331/3%	331/3%
(2) Other:
(a) Of stainless steel and of a capacity exceeding 50 gallons	(a)	50%	50%	331/3%
(b) Other	—	Free	Free	Free
73.24 Compressed gas cylinders and similar pressure containers, of iron or steel	—	Free	Free	Free
73.25 Stranded wire, cables, cordage, ropes, plaited bands, slings and the like, of iron or steel wire, but excluding insulated electric cables:
(A) Parts for motor vehicles	(d)	37½%	37½%	37½%
(B) Other:
(1) Stranded wire, cables, cordage and ropes	(a)	37½%	37½%	25%
(2) Other	—	Free	Free	Free
73.26 Barbed iron or steel wire; twisted hoop or single flat wire, barbed or not, and loosely twisted double wire, of kinds used for fencing, of iron or steel	(a)	37½% or £30 per ton†	37½% or £30 per ton†	25% or £20 per ton†
73.27 Gauze, cloth, grill, netting, fencing, reinforcing fabric and similar materials, of iron or steel wire:
(A) Reinforcing fabric	(a)	30% or £60 per ton†	20% or £40 per ton†	20% or £40 per ton†
(B) Knitted fabric suitable for the manufacture of pot scourers	(a)	50%	50%	331/3%
(C) Netting of hexagonal mesh	(a)	37½% or £45 per ton†	37½% or £45 per ton†	25% or £30 per ton†
(D) Other	(a)	50% or £50 per ton†	50% or £50 per ton†	331/3% or £33 6s. 8d. per ton†

†Where alternative rates are shown, the rate applicable is whichever is the greater.

	Section XV
CUSTOMS DUTIES	73.28-73.32

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
73.28 Expanded metal, of iron or steel:
(A) Suitable for reinforcing purposes	(a)	30% or £60 per ton*	20% or £40 per ton*	20% or £40 per ton*
(B) Other	—	Free	Free	Free
73.29 Chain and parts thereof, of iron or steel:
(A) Transmission chains and other parts and accessories of motor vehicles	(d)	37½%	37½%	37½
(B) Other:
(1) Chains of which the links are closed by welding or other like process and which are made of wire or rod the diameter of which is not less than 1/8 inch and not more than 5/16 inch	(a)	75%	50%	50%
(2) Other	—	Free	Free	Free
73.30 Anchors and grapnels and parts thereof, of iron or steel	—	Free	Free	Free
73.31 Nails, tacks, staples, hook-nails, corrugated nails, spiked cramps, studs, spikes and drawing pins, of iron or steel, whether or not with heads of other materials, but not including such articles with heads of copper:
(A) Holdfasts and wall hooks of a length of not less than 4 inches	(a)	331/3%	331/3%	331/3%
(B) Staples	(a)	75%	75%	75%
(C) Drive screw nails	(a)	75%	75%	50%
(D) Corrugated nails	—	Free	Free	Free
(E) Other:
(1) Nails, sprigs, brads and tacks of a length not exceeding 6 inches and having heads the smaller or smallest diameter or width of which does not exceed ½ inch, but excluding such articles with heads covered with leather or textile material	(a)	75%	75%	75%
(2) Other	—	Free	Free	Free
73.32 Bolts and nuts (including bolt ends and screw studs) whether or not threaded or tapped, and screws (including screw hooks and screw rings), of iron of steel; rivets, cotters, cotter-pins, washers and spring washers, of iron or steel:

*Where alternative rates are shown, the rate applicable is whichever is the greater.

Section XV
73.32-73.35	CUSTOMS DUTIES

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
73.32 Bolts and nuts, etc.—contd.
(A) Drive screws	(a)	75%	75%	50%
(B) Threaded bolts, set screws and metal thread screws of which the shank is not less than one inch nor more than 20 inches in length, and exceeds 5/16 inch but does not exceed 1¼ inches in diameter	(a)	75%	75%	75%
(C) Threaded nuts (other than wing nuts) suitable for use with articles falling within subheading (B) above	(a)	75%	75%	75%
(D) Rivets of which the shank at its narrowest point does not exceed ¼ inch in diameter	(a)	75%	75%	75%
(E) Screws having a slotted head and a tapered thread	(a)	75%	75%	50%
(F) Other	—	Free	Free	Free
73.33 Needles for hand sewing (including embroidery), hand carpet needles and hand knitting needles, bodkins, crochet hooks, and the like, and embroidery stilettos, of iron or steel, including blanks	—	Free	Free	Free
73.34 Pins (excluding hatpins and other ornamental pins and drawing pins), hairpins and curling grips, of iron or steel	—	Free	Free	Free
73.35 Springs and leaves for springs, of iron or steel:
(A) Laminated springs suitable for use as parts of vehicles and leaves for such springs	(a)	50%	50%	50%
(B) Coil springs which are made from round steel bar of which the greatest cross-sectional dimension is not less than 5/16 inch and which are either cylindrical in shape throughout with an internal diameter measuring not less than 2½ inches, or mainly cylindrical in shape but tapered at one end only, the internal diameter of the cylindrical portion measuring not less than 2½ inches	(a)	3s. 9d. per lb.	3s. 9d. per lb.	2s. 6d. per lb.
(C) Springs for mattresses, cushions, settees, couches, chairs, curtains and all other articles of a like nature and use	(a)	37½%	25%	25%
(D) Other:
(1) Parts for motor vehicles	(d)	37½%	37½%	37½%
(2) Other	—	Free	Free	Free

	Section XV
CUSTOMS DUTIES	73.36-73.38

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
73.36 Stoves (including stoves with subsidiary boilers for central heating), ranges, cookers, grates, fires and other space heaters, gas-rings, plate warmers with burners, wash boilers with grates or other heating elements, and similar equipment, of a kind used for domestic purposes, not electrically operated, and parts thereof, of iron or steel
(A) Portable oil-fired space heaters:
(1) Valves, parts of valves and completely unassembled parts of burners	—	Free	Free	Free
(2) Other	(a)	60%	60%	40%
(B) Gas burning appliances:
(1) Assembled or substantially assembled appliances	(a)	30%	20%	20%
(2) Other appliances; parts	—	Free	Free	Free
(C) Other:
(1) Of cast iron:
(a) Firebars	(a)	40%	40%	40%
(b) Stoves (excluding stoves and parts thereof primarily adapted for use for heating water in connection with hot water circulating systems), firegrates, ranges, mantel registers, and parts thereof	(a)	40%	40%	40%
(c) Other	—	Free	Free	Free
(2) Other	—	Free	Free	Free
73.37 Boilers (excluding steam-generating boilers of heading No. 84.01) and radiators, for central heating, not electrically heated, and parts thereof, of iron or steel; air heaters or hot air distributors (including those which can also distribute cool or conditioned air), not electrically heated, incorporating a motor-driven fan or blower, and parts thereof, of iron or steel:
(A) Gas burning appliances, excluding parts	(a)	30%	20%	20%
(B) Other	—	Free	Free	Free
73.38 Articles of a kind commonly used for domestic purposes, builders' sanitary ware for indoor use, and parts of such articles and ware, of iron or steel:
(A) Bread bins, vegetable racks, egg racks, milk bottle containers, coal scuttles and dust pans, not vitreous enamelled or made of tinplate or wire; ironing boards	(a)	60%	60%	40%

Section XV
73.38	CUSTOMS DUTIES

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
73.38 Articles of a kind commonly used for domestic purposes, etc.—contd.
(B) Handles and mountings and blanks therefor, for brushes of a kind suitable for incorporation in fireside companion sets	(a)	37½%	37½%	25%
(C) Covers for pots, pans or kettles	(a)	40%	40%	40%
(D) Water closet flushing cisterns without flushing mechanisms:
(1) Of wrought iron or steel, vitreous enamelled	(a)	60%	40%	40%
(2) Other	(a)	331/3%	331/3%	331/3%
(E) Other:
(1) Articles of cast iron:
(a) Stands, frames and other supports for lavatory basins, kitchen sinks and similar articles	(a)	40%	40%	40%
(b) Pots, pans and kettles	(a)	40%	40%	40%
(c) Baths, of an overall length of 4 feet 9 inches or more, suitable for installation as fixtures	(a)	37½% or £9 each*	37½% or £9 each*	25% or £6 each*
(d) Coal-savers and false-bottoms for grates, ranges or other fireplaces	(a)	40%	40%	40%
(e) Other	—	Free	Free	Free
(2) Articles of wire:
(a) Baskets, boxes, frames, grids, guards, mats, racks, screens and trays	(a)	331/3%	331/3%	331/3%
(b) Other	—	Free	Free	Free
(3) Articles made of other forms of iron or steel:
(a) Galvanised:
(i) Buckets, cans and pails; dust, ash, or refuse bins or boxes	(a)	70%	70%	25%
(ii) Other	—	Free	Free	Free
(b) Vitreous enamelled:
(i) Baths suitable for installation as fixtures	—	Free	Free	Free

*Where alternative rates are shown, the rate applicable is whichever is the greater.

	Section XV
CUSTOMS DUTIES	73.38-73.40

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
73.38 Articles of a kind commonly used for domestic purposes, etc.—contd.
(E) Other—contd.
(3) Not of cast iron or wire—contd.
(b) Vitreous enamelled—contd.
(ii) Baths not classified in subheading (E) (3) (b) (i) of this heading, basins, bowls, chamber-pots, saucepans, stew-pans and cooking pots (other than teapots and coffee pots), jugs and ewers of a capacity of not less than 1½ pints, buckets and pails of which the greatest diameter (measured externally) is not less than 10 inches	(a)	60% or 3s. 9d. each*	60% or 3s. 9d. each*	30% or 2s. 9d. each*
(iii) Other hollow-ware	(a)	60% or 3s. 9d. each*	40% or 2s. 6d. each*	40% or 2s. 6d. each*
(iv) Other	—	Free	Free	Free
(c) Tinned or of tinplate:
(i) Seamless circular basins and bowls	(a)	45%	30%	30%
(ii) Other hollow-ware	(a)	45%	30%	30%
(iii) Other	—	Free	Free	Free
(d) Other:
(i) Buckets, cans and pails, not of stainless steel, not painted or enamelled	(a)	70%	70%	25%
(ii) Other	—	Free	Free	Free
73.39 Iron or steel wool; pot scourers and scouring and polishing pads, gloves and the like, of iron or steel:
(A) Iron or steel wool	(a)	331/3% or 2¼d. per ounce*	331/3% or 2¼d. per ounce*	22 2/9% or 1½d. per ounce*
(B) Pot scourers and scouring and polishing pads, gloves and the like:
(1) Of knitted fabric	(a)	50%	50%	331/3%
(2) Of iron or steel wool	(a)	331/3% or 2¼d. per ounce*	331/3% or 2¼d. per ounce*	22 2/9% or 1½d. per ounce*
(3) Other	—	Free	Free	Free
73.40 Other articles of iron or steel
(A) Venetian blinds and slats, head rails, tilt rails and bottom rails therefor	(a)	37½%	37½%	25%

*Where alternative rates are shown, the rate applicable is whichever is the greater.

Section XV
73.40	CUSTOMS DUTIES

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
73.40 Other articles of iron or steel—contd.
(B) Racks and shelving and containers for use therewith, for commercial or library use, commercial display stands, back rests, body temperature chart holders and frames for such holders	(a)	50%	50%	50%
(C) Reservoirs, tanks, vats and similar containers:
(1) Storage bins of galvanised wrought iron or galvanised steel	—	Free	Free	Free
(2) Other	(a)	50%	50%	331/3%
(D) Fencing standards, straining pillars and droppers; gate posts and gate columns:
(1) Angle iron fencing posts and angle iron fencing stakes	—	Free	Free	Free
(2) Other	(a)	50%	331/3%	331/3%
(E) Gutters and connections therefor; ridgings	(a)	40%	40%	40%
(F) Hooks, brackets, bands and similar fittings for supporting or securing in position gutters, rain pipes, smoke pipes, ventilation pipes and other similar pipes	(a)	331/3%	331/3%	331/3%
(G) Heel-plates of horse-shoe shape, for footwear	(a)	50%	331/3%	331/3%
(H) Staples, bridges, head-stocks, gudgeons, crosses, standards, and wheels for church and other bells	(a)	50%	50%	50%
(IJ) Power transmission equipment the following:	(a)	30%	20%	20%
Collars, wall boxes, brackets exceeding 14 lbs. in weight, hangers exceeding 14 lbs. in weight and floor stands
(K) Sieves, riddles and riddling screens (not being handsieves or hand riddles of heading No. 96.06)	(a)	331/3%	331/3%	331/3%
(L) Milk bottle containers	(a)	60%	60%	40%
(M) Frames for carrycots or similar articles	(a)	75%	75%	50%
(N) Other:
(1) Articles made for cast iron:

	Section XV
CUSTOMS DUTIES	73.40

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
73.40 Other articles of iron or steel—contd.
(N) Other—contd.
(1) Articles made of cast iron—contd.
(a)Street fountain casings; pavement gutters; chimney pieces and mantel pieces; articles primarily intended for use in the feeding or watering of animals or birds; floor plates; gulley traps; grids for sewer pipes or sewer traps; sewer-pipe ventilators; hydrant and valve covers; manhole covers and frames therefor; stop cock boxes; street standards; pile shoes; sash weights; air bricks and air grids; glue pots and glue cups	(a)	40%	40%	40%
(b) Other	—	Free	Free	Free
(2) Articles made of wire:
(a) Baskets, boxes, cages, frames, garden or cemetery work, grids, guards, screens, traps and trays	(a)	331/3%	331/3%	331/3%
(b) Other	—	Free	Free	Free
(3) Articles made of other forms of iron or steel:
(a) Galvanised:
(i) Articles primarily intended for use in the feeding or watering of animals or birds; washing troughs	(a)	70%	70%	25%
(ii) Other	—	Free	Free	Free
(b) Vitreous enamelled:
(i) Hollow-ware	(a)	60% or 3s. 9d. each*	40% or 2s. 6d. each*	40% or 2s. 6d. each*
(ii) Other	—	Free	Free	Free
(c)Tinned or of tinplate:
(i) Containers (including funnels, strainers and chests) and measures of fluids	(a)	45%	30%	30%
(ii) Other	—	Free	Free	Free
(d) Other	—	Free	Free	Free

*Where alternative rates are shown, the rate applicable is whichever is the greater.

Section XV
74.01-74.05	CUSTOMS DUTIES

Chapter 74

COPPER AND ARTICLES THEREOF

Notes

1.—For the purposes of heading No. 74.02, the expression "master alloys" means alloys (except copper phosphide (phosphor copper) containing more than eight per cent. by weight of phosphorus) of copper with other materials in any proportion, not usefully malleable and commonly used as raw material in the manufacture of other alloys or as de-oxidants, de-sulphurising agents or for similar uses in the metallurgy of non-ferrous metals.

(Copper phosphide (phosphor copper) containing more than eight per cent. by weight of phosphorus falls within heading No. 28.55 and not within this Chapter).

2.—In this Chapter the following expressions have the meanings hereby assigned to them:

(a) Wire (heading No. 74.03):

Rolled, extruded or drawn products of solid section of any cross-sectional shape, of which no cross-sectional dimension exceeds six millimetres.

(b) Wrought bars, rods, angles, shapes and sections (heading No. 74.03):

Rolled, extruded, drawn or forged products of solid section, of which the maximum cross-sectional dimension exceeds six millimetres and which, if they are flat, have a thickness exceeding one tenth of the width. Also cast or sintered products, of the same forms and dimensions, which have been subsequently machined (otherwise than by simple trimming or de-scaling).

Flat-surfaced, wrought products (coiled or not), of which the maximum cross-sectional dimension exceeds six millimetres, and of which the thickness exceeds 0.15 millimetres but does not exceed one tenth of the width.

Heading No. 74.04 is to be taken to apply, inter alia, to such products, whether or not cut to shape, perforated, corrugated, ribbed, channelled, polished or coated, provided that they do not thereby assume the character of articles or of products falling within other headings.

3.—Heading No. 74.07 is to be taken to apply, inter alia, to tubes, pipes and hollow bars which have been polished or coated, or which have been shaped or worked, such as bent, coiled, threaded, drilled, waisted, cone-shaped or finned. Heading No. 74.08 is to be taken to apply, inter alia, to tube and pipe fittings which have been similarly treated.

4.—In heading No. 74.19 (A) the word "windows" includes skylights, deadlights, pavement lights, and lights of every other description.

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
74.01 Copper matte; unwrought copper (refined or not); copper waste and scrap	—	Free	Free	Free
74.02 Master alloys	—	Free	Free	Free
74.03 Wrought bars, rods, angles, shapes and sections, of copper; copper wire	—	Free	Free	Free
74.04 Wrought plates, sheets and strip, of copper	—	Free	Free	Free
74.05 Copper foil (whether or not embossed, cut to shape, perforated, coated, printed, or backed with paper or other reinforcing material), of a thickness (excluding any backing) not exceeding 0.15 millimetres	—	Free	Free	Free

	Section XV
CUSTOMS DUTIES	74.06-74.11

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
74.06 Copper powders and flakes	—	Free	Free	Free
74.07 Tubes and pipes and blanks therefor, of copper; hollow bars of copper:
(A) Unalloyed copper tubes and pipes, of a wall thickness not exceeding 1/8 inch and an internal diameter not exceeding 2¼ inches, excluding tubes and pipes worked otherwise than by bending	(a)	75%	75%	75%
(B) Other	—	Free	Free	Free
74.08 Tube and pipe fittings (for example, joints, elbows, sockets and flanges), of copper:
(A) Articles of brass, bronze or gunmetal, the following:	(a)	50%	50%	33½%
Fittings of the compression type and blanks therefor, of an internal diameter not exceeding at any opening 2½ inches
Waste traps and blanks therefor, suitable for use with baths, sinks, lavatory basins or cisterns
Flanges and collars and blanks therefor, of an internal diameter of not less the ½ inch and not more than 2½ inches, suitable for affixing tuves or pipes to back boilers, cisterns or culinders used in domestic water systems
(B) Other	—	Free	Free	Free
74.09 Reservoirs, tanks, vats and similar containers, for any material, of copper, of a capacity exceeding three hundred litres, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment:
(A) Cylinders suitable for use in hot water systems in houses, hotels, institutions and other places primarily residential in character and shells for storage water heaters of a kind used in hot water circulation systems	(a)	37½%	37½%	25%
(B) Other	—	Free	Free	Free
74.10 Stranded wire, calbes, cordage, ropes, plaited bands and the like, of copper wire, but excluding insulated electric wires and cables?	—	Free	Free	Free
74.11 Gauze, cloth, grill, netting, fencing, reinforcing fabric and similar materials (including endless bands), of copper wire:
(A) Knitted fabric suitable for the manufacture of pot scourers	(a)	50%	50%	331/3%
(B) Other	—	Free	Free	Free

Section XV
74.12-74.18	CUSTOMS DUTIES

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
74.12 Expanded metal, of copper	—	Free	Free	Free
74.13 Chain and parts thereof, of copper	—	Free	Free	Free
74.14 Nails, tacks, staples, hook-nails, spiked cramps, studs, spikes and drawing pins, of copper, or of iron or steel with heads of copper	—	Free	Free	Free
74.15 Bolts and nuts (including bolt ends and screw studs), whether or not threaded or tapped, and screws (including screw hooks and screw rings), of copper; rivets, cotters, cotter-pins, washers and spring washers, of copper:
(A) Screws having a slotted head and a tapered thread)	(a)	75%	75%	50%
(B) Other	—	Free	Free	Free
74.16 Springs, of copper	—	Free	Free	Free
74.17 Cooking and heating apparatus of a kind used for domestic purposes, not electrically operated, and parts thereof, of copper:
(A) Gas burning appliances, assembled or sustantially assembled	(a)	30%	20%	20%
(B) Portable oil-fired space heaters and parts thereof, excluding valves, parts of valves and unassembled parts of burners	(a)	60%	60%	40%
(C) Other	—	Free	Free	Free
74.18 Other articles of a kind commonly used for domestic purposes, builders' sanitary ware for indoor use, and parts of such articles and ware, of copper:
(A) Pot scourers made wholly or partly of knitted fabric	(a)	50%	50%	331/3%
(B) Overflow fittings, wastes and waste plugs, suitable for use with baths, sinks or lavatory basins	(a)	50%	50%	331/3%
(C) Hollow-ware, ashtrays, coal scuttles, and dust pans	(a)	60%	60%	40%
(D) Handles and mountings and blanks therefor, for brushes of a kind suitable for incorporation in fireside companion sets	(a)	37½%	37½%	25%
(E) Other	—	Free	Free	Free

	Section XV
CUSTOMS DUTIES	74.19

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
74.19 Other articles of copper:
(A) Frames for doors or windows	(a)	40%	40%	40%
(B) Boilers and cylinders suitable for use in hot water systems in houses, hotels, institutions and other places primarily residential in character and shells for storage water heaters of a king used in hot water circulation systems	(a)	37½%	37½%	25%
(C) Ashtrays	(a)	60%	60%	40%
(D) Other	—	Free	Free	Free

Section XV
75.01-75.05	CUSTOMS DUTIES

Chapter 75

NICKEL AND ARTICLES THEREOF

Notes

1.—In this Chapter the following expressions have the meanings hereby assigned to them:

(a) Wire (heading No. 75.02):

Rolled, extruded or drawn products of solid section of any cross-sectional shape, of which no cross-sectional dimension exceeds six millimetres.

(b) Wrought bars, rods, angles, shapes and sections (heading No. 75.02):

Rolled, extruded, drawn or forged products of solid section, of which the maximum cross-sectional dimension exceeds six millimetres and which,if they are flat, have a thickness exceeding one tenth of the width. Also cast or sintered products, of the same forms and dimensions which have been subsequently machined (otherwise than by simple trimming or de-scaling).

Flat-surfaced, wrought products (coiled or not), of which the maximum cross-sectional dimension exceeds six millimetres, and of which the thickness does not exceed one tenth of the width.

Heading No. 75.03 is to be taken to apply, inter alia, to such products, whether or not cut shape, perforated, corrugated, ribbed, channelled, polished or coated, provided that they do not thereby assume the character of articles or of products falling within other headings.

2.—Heading No. 75.04 is to be taken to apply, inter alia, to tubes, pipes, hollow bars and tube and pipe fittings which have been polished or coated, or which have been shaped or worked, such as bent, coiled threaded, drilled, waisted, cone-shaped or finned.

Special Provision relating to certain Beer Vessels and Containers.

Whenever it is shown to the satisfaction of the Revenue Commissioners that any article classified in heading No. 75.06 (B) is being or has been imported for use by a brewer in the production, transport or storage of beer, they may, subject to compliance with such conditions as they may think fit to impose, permit such article to be imported without payment of duty or repay any duty paid thereon at importation.

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
75.01 Nickel mattes, nickel speiss and othe intermediate products of nickel metallurgy; unwrought nickel (excluding electro-plating anodes); nickel waste and scrap	—	Free	Free	Free
75.02 Wrought bars, rods, angles, shapes and sections, of nickel; nickel wire	—	Free	Free	Free
75.03 Wrought plates, sheets and strip, of nickel; nickel foil, nickel powders and flakes	—	Free	Free	Free
75.04 Tubes and pipes and blanks therefor, of nickel; hollow bars, and tube pipe fittings (for example, joints, elbows, sockets and flanges), of nickel	—	Free	Free	Free
75.05 Electro-plating anodes, of nickel, wrought or unwrought, including those produced by electrolysis	—	Free	Free	Free

	Section XV
CUSTOMS DUTIES	75.06

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
75.06 Other articles of nickel:
(A) Hollow-ware of a kind used for domestic purposes; ashtrays	(a)	60%	60%	40%
(B) Reservoirs, vats, tanks, cisterns and containers of all kinds, made of sheet or plate, of a capacity exceeding 50 gallons, which are designed and constructed for the storage, transport of processing of any material:
(1) Assembled	(a)	50%	50%	33%1/3
(2) Unassembled	—	Free	Free	Free
(C) Screws having a slotted head and a tapered thread	(a)	75%	75%	50%
(D) Other	—	Free	Free	Free

Section XV
76	CUSTOMS DUTIES

Chapter 76

ALUMINIUM AND ARTICLES THEREOF

Notes

1.—In this Chapter the following expressions have the meanings hereby assigned to them:

(a) Wire (heading No. 76.02):

Rolled, extruded or drawn products of solid section of any cross-sectional shape, of which no cross-sectional dimension exceeds six millimetres.

(b) Wrought bars, rods, angles, shapes, and sections (heading No. 76.02):

Flat-surfaced, wrought products (coiled or not), of which the maximum cross-sectional dimension exceeds six millimetres, and of which the thickness exceeds 0.20 millimetres but does not exceed one tenth of the width.

Heading No. 76.03 is to be taken to apply, inter alia, to such products, whether or not cut to shape, perforated, corrugated, ribbed, channelled, polished or coated, provided that they do not thereby assume the character of articles or of products falling within other headings.

2.—Heading No. 76.06 is to be taken to apply, inter alia, to tubes, pipes and hollow bars which have been polished or coated, or which have been shaped or worked, such as bent, coiled, threaded, drilled, waisted, cone-shaped or finned. Heading No. 76.07 is to be taken to apply, inter alia, to tube and pipe fittings which have been similarly treated.

3.—In heading No. 76.08 (B) the word "windows" includes skylights, deadlights, pavement lights and lights of every other description.

Special Provision relating to certain Beer Vessels and Containers.

Whenever it is shown to the satisfaction of the Revenue Commissioners that any article classified in heading No. 76.09 (A) (1), 76.10 (C) or 76.16 (E) is being or has been imported for use by a brewer in the production, transport or storage of beer, they may, subject to complaince with such conditions as they may think fit to impose, permit such article to be imported without payment of duty or repay any duty paid thereon at importation.

Special Provisions relating to the Duties on Sheets, Bars, Tubes, etc.

1.—Whenever it is shown to the satisfaction of the Revenue Commissioners that any article classified in heading No. 76.02 (A), 76.03 (B) (1) or 76.06 (A) is being or has been imported for use in the manufacture of containers for the transport or storage of beer, they may, subject to compliance with such conditions as they may think fit to impose, permit such article to be imported without payment of duty or repay any duty paid thereon at importation.

2.—Whenever it is shown to the satisfaction of the Revenue Commissioners that any sheet, strip or foil is intended for use in the manufacture of foil by rolling, they may, subject to such conditions as they may think fit to impose, allow any such article to be imported without payment of duty or repay any duty paid thereon at importation.

CUSTOMS DUTIES Section XV

76.01-76.08

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
76.01 Unwrought aluminium; aluminium waste and scrap	—	Free	Free	Free
76.02 Wrought bars, rods, angles, shapes and sections, of aluminium; aluminium wire:
(A) Of which no cross-sectional dimension exceeds 5 inches	(a)	37½%	37½%	25%
(B) Other	—	Free	Free	Free
76.03 Wrought plates, sheets and strip, of aluminium:
(A) Strip not exceedingly 14 inches in width and 1/8 inch in thickness, slotted or otherwise perforated)	(a)	50%	50%	331/3%
(B) Other:
(1) Not exceeding ½ inch in thickness	(a)	37½%	37½%	25%
(2) Other	—	Free	Free	Free
76.04 Aluminium foil (whether or not embossed, cut to shape, perforated, coated, printed or backed with paper or other reinforcing material), of a thickness (excluding any backing) not exceeding 0.20 millimetres)	(a)	37½%	37½%	25%
76.05 Aluminium powders and flakes	—	Free	Free	Free
76.06 Tubes and pipes and blanks therefor, of aluminium; hollow bars of aluminium:
(A) Of which no cross-sectional dimension exceeds 5 inches	(a)	37½%	37½%	25%
(B) Other	—	Free	Free	Free
76.07 Tube and pipe fittings (for example, joints elbows, sockets and flanges), of aluminium	—	Free	Free	Free
76.08 Structures, complete or incomplete, whether or not assembled, and parts of structures, (for example, hangars and other buildings, bridges and bridge-sections, towers, lattice masts, roofs, roofing frameworks, door and window frames, balustrades, pillars and columns), of aluminium; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of aluminium:

Section XV
76.08-76.10	CUSTOMS DUTIES

Tariff Heading	Licensing Provisions	Rate of Duty
Full	Preferential	Special Preferential
76.08 Structures, etc.—contd.
(A) Structures, complete or incomplete, whether or not assembled:
(1) Assembled	—	Free	Free	Free
(2) Unassembled	The rates and licensing provisions that would apply if the constituent parts were imported separtely.
(B) Parts of the structures:
(1) Frames prepared for use in structures:	(a)	40%	40%	40%
(2) Other	—	Free	Free	Free
(C) Articles prepared for use in structures:
(1) Angels, channels and tees, formed from perforated strip not exceeding 1/8 inch in thickness	(a)	50%	50%	331/3%
(2) Other:
(a)Plates, sheets and strip not exceeding ½ inch in thickness; bars, rods, angels, shapes, sections, tubes, pipes and hollow-bars, of which no cross-section, tubes, pipes and hollow-bars, of which no cross-sectional dimension exceeds 5 inches	(a)	37½%	37½%	25%
(b) Other	—	Free	Free	Free
76.09 Reservoirs, tanks, vats and similar containers , for any material, of aluminium, of a capacity exceeding three hundred litres, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment:
(A) Containers made of sheet or plate which are designed and constructed for the storage, transport or processing of any material:
(1) Assembled	(a)	50%	50%	331/3%
(2) Unassembled	—	Free	Free	Free
(B) Other	—	Free	Free	Free
76.10 Casks, drums, cans, boxes and similar containers (including rigid and collapsible tubular containers), of aluminium, of a description commonly used for the conveyance or packing of goods:
(A) Collapsible tubular containers	(a)	45%	45%	30%
(B) Milk cans and milk churns of a capacity not exceeding 6 gallons	(a)	50%	50%	50%

	Section XV
CUSTOMS DUTIES	76.10-76.16

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
76.10 Casks, drums, cans, boxes, etc.—contd.
(C) Other:
(1) Made of sheet or plate, of a capacity exceeding 50 gallons:
(a) Assembled	(a)	50%	50%	331/3%
(b) Unassembled	—	Free	Free	Free
(2) Other	—	Free	Free	Free
76.11 Compressed gas cylinders and similar pressure containers, of aluminum	—	Free	Free	Free
76.12 Stranded wire, cables, cordage, ropes, plaited bands and the like, of aluminum wire, but excluding insulated electric wires and cables	—	Free	Free	Free
76.13 Gauze, cloth, grill, netting, reinforcing fabric and similar materials, of aluminium wire:	—	Free	Free	Free
76.14 Expanded metal, of aluminium:
(A) Suitable for reinforcing purposes	(a)	30% or £60 per ton*	20% or £40 per ton*	20% or £40 per ton*
(B) Other	—	Free	Free	Free
76.15 Articles of a kind commonly used for domestic purposes, builders' sanitary ware for indoor use, and parts of such articles and ware, of aluminium:
(A) Hollow-ware	(a)	50%	50%	50%
(B) Bread bins, vegetable racks, egg racks, milk bottle containers and dust pans not falling within subheading (A) of this heading; ironing boards	(a)	60%	60%	40%
(C) Parts for portable oil-fired space heaters	(a)	60%	60%	40%
(D) Other	—	Free	Free	Free
76.16 Other articles of aluminium:
(A) Vessels and utensils, of a capacity not exceeding 6 gallons which are suitable for use in creameries or dairies	(a)	50%	50%	50%
(B) Venetian blinds, and slats, head rails, tilt rails, and bottom rails therefor	(a)	37½%	37½%	25%
(C) Racks and shelving and containers for use therewith, for commercial or library use, commercial display stands, back rests, holders for charts of body temperature and frames for such holders	(a)	75%	75%	50%
(D) Ashtrays, vegetable racks, egg racks and milk bottle containers	(a)	60%	60%	40%

*Where alternative rates are shown, the rate applicable is whichever is the greater.

Section XV
76.16	CUSTOMS DUTIES

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
76.16 Other articles of aluminium—contd.
(E) Reservoirs, vats, tanks, cisterns and containers of all kinds, made of sheet or plate, of a capacity exceeding 50 gallons:
(1) Assembled	(a)	50%	50%	331/3%
(2)Unassembled	—	Free	Free	Free
(F) Stands and frames for carrycots and similar articles	(a)	75%	75%	50%
(G) Ladders, step ladders and steps (including platform-steps) and tiles, treads, rungs, and feet therefor	(a)	37½%	37½%	25%
(H) Screws having a slotted head and a tapered thread	(a)	75%	75%	50%
(IJ) Other	—	Free	Free	Free

	Section XV
CUSTOMS DUTIES	77.01-7.04

Chapter 77

MAGNESIUM AND BERYLLIUM AND ARTICLES THEREOF

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
77.01 Unwrought magnesium;magnesium waste (excluding shavings of uniform size) and scrap	—	Free	Free	Free
77.02 Wrought bars, rods, angles, shapes and sections, of magnesium wire;wrought plates, sheets and strip, of magnesium; magnesium foil; rasping and shaving of uniform size, powders and flakes, of magnesium; tubes and pipes and blanks therefor, of magnesium; hollow bars of magnesium	—	Free	Free	Free
77.03 Other articles of magnesium	—	Free	Free	Free
77.04 Beryllium, unwrought or wrought, and articles of beryllium	—	Free	Free	Free

Section XV
78.01-78.06	CUSTOMS DUTIES

Chapter 78

LEAD AND ARTICLES THEREOF

Notes

1.—In this Chapter the following expressions have the meanings hereby assigned to them:

(a) Wire (heading No. 78.02):

Rolled, extruded or drawn products of solid section of any cross-sectional shape, of which no cross-sectional dimension exceeds six millimetres.

(b) Wrought bars, rods, angles, shapes and sections (heading No. 78.02):

Rolled, extruded, drawn or forged products of solid section, of which the maximum cross-sectional dimension exceeds six millimetres and which,if they are flat, have a thickness exceeding one tenth of the width. Also cast or sintered products, of the same forms and dimensions, which have been subsequently machined (otherwise than by simple trimming or de-scaling).

Flat-surfaced, wrought products (coiled or not), of which the maximum cross-sectional dimension exceeds six millimetres, of which the thickness does not exceed one tenth of the width, and which are of a weight exceeding 1,700 grammes per square metre.

Heading No. 78.03 is to be taken to apply, inter alia, to such products, whether or not cut to shape, perforated, corrugated, ribbed, channelled, polished or coated, provided that they do not thereby assume the character of articles or of products falling within other headings.

2.—Heading No. 78.05 is to be taken to apply, inter alia, to tubes, pipes, hollow bars and tube and pipe fittings which have been polished or coated, or which have been shaped or worked, such as bent, coiled, threaded, drilled, waisted, cone-shaped or finned.

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
78.01 Unwrought lead (including argentiferous lead); lead waste and scrap	—	Free	Free	Free
78.02 Wrought bars, angles, shapes and sections, of lead; lead wire	—	Free	Free	Free
78.03 Wrought plates, sheets and strip, of lead	(a)	15%	10%	10%
78.04 Lead foil (whether or not embossed, cut to shape, perforated, coated, printed or backed with paper or other reinforcing material), of a weight per square metre (excluding any backing) not exceeding 1,700 grammes; leads powders and flakes	—	Free	Free	Free
78.05 Tubes and pipes blanks therefor, of lead; hollow bars, and tube and pipe fittings (for example, joints, elbows, sockets, flages and S-bends), of lead:
(A) Tubes and pipes and blanks therefor	(a)	15%	10%	10%
(B) Other	—	Free	Free	Free
78.06 Other articles of lead:
(A) Collapsible tubular containers	(a)	45%	45%	30%
(B) Other	—	Free	Free	Free

	Section XV
CUSTOMS DUTIES	79.01-79.06

Chapter 79

ZINC AND ARTICLES THEREOF

Notes

1.—In this Chapter the following expressions have the meanings hereby assigned to them:

(a) Wire (heading No. 79.02):

Rolled, extruded or drawn products of solid section of any cross-sectional shape, of which no cross-sectional dimension exceeds six millimetres.

(b) Wrought bars, rods, angles, shapes and sections (heading No. 79.02):

Flat-surfaced, wrought products (coiled or not), of which the maximum cross-sectional dimension exceeds six millimetres, and of which the thickness does not exceed one tenth of the width.

Heading No. 79.03 is to be taken to apply, inter alia, to such products, whether or not cut to shape, perforated, corrugated, ribbed, channelled, polished or coated, provided that they do not thereby assume the character of articles or of products falling within other headings.

2.—Heading No. 79.04 is to be taken to apply, inter alia, to tubes, pipes, hollow bars and tube and pipe fittings which have been polished or coated, or which have been shaped or worked, such as bent, coiled, threaded, drilled, waisted, cone-shaped or finned.

3.—In heading No. 79.05 (A) the word "windows" includes skylights, deadlights, pavement lights and lights of every other description.

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
79.01 Unwrought zinc; zinc waste and scrap	—	Free	Free	Free
79.02 Wrought bars, rods, angles, shapes and sections, of zinc; zinc wire	—	Free	Free	Free
79.03 Wrought plates, sheets and strip, of zinc; zinc foil; zinc powders and flakes	—	Free	Free	Free
79.04 Tubes and pipes and blanks therefor, of zinc; hollow bars, and tube and pipe fittings (for example, joints, elbows, sockets and flanges), of zinc	—	Free	Free	Free
79.05 Gutters, roofs capping, skylight frames, and other fabricated building components, of zinc:
(A) Frames for doors or windows	—	40%	40%	40%
(B) Other	—	Free	Free	Free
79.06 Other articles of zinc:
(A) Hollow-ware of domestic or household use; ashtrays	(a)	60%	60%	40%
(B) Other	—	Free	Free	Free

Section XV
80.01-80.06	CUSTOMS DUTIES

Chapter 80

TIN AND ARTICLES THEREOF

Notes

1.—In this Chapter the following expressions have the meanings hereby assigned to them:

(a) Wire (heading No. 80.02):

Rolled, extruded or drawn products of solid section of any cross-sectional shape, of which no cross-sectional dimension exceeds six millimetres.

(b) Wrought bars, rods, angles, shapes and sections (heading No. 80.02):

Heading No. 80.03 is to be taken to apply, inter alia, to such products, whether or not cut to shape, perforated, corrugated, ribbed, channelled, polished or coated, provided that they do not thereby assume the character of articles or of products falling within other headings.

2.—Heading No. 80.05 is to be taken to apply, inter alia, to tubes, pipes, hollow bars and tube and pipe fittings which have been polished or coated, or which have been shaped or worked, such as bent, coiled, threaded, drilled, waisted, cone-shaped or finned

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
80.01 Unwrought tin; tin waste and scrap	—	Free	Free	Free
80.02 Wrought bars, rods, angles, shapes and sections, of tin;tin wire	—	Free	Free	Free
80.03 Wrought plates, sheets and strip, of tin	—	Free	Free	Free
80.04 Tin foil (whether or not embossed, cut to shape, perforated, coated, printed, or backed with paper or other reinforcing material), of a weight per square metre (excluding any backing) not exceeding one kilogramme;tin powders and flakes	—	Free	Free	Free
80.05 Tubes and pipes and blanks therefor, of tin; hollow bars, and tube and pipe fittings (for example joints, elbows, sockets and flanges), of tin	—	Free	Free	Free
80.06 Other articles of tin:
(A) Collapsible tubular containers	(a)	45%	45%	30%
(B) Hollow-ware of domestic household use; ashtrays	(a)	60%	60%	40%
(C) Other	—	Free	Free	Free

	Section XV
CUSTOMS DUTIES	81.01-81.04

Chapter 81

OTHER BASE METALS EMPLOYED IN METALLURGY AND ARTICLES THEREOF

Note

Heading No. 81.04 is to be taken to apply only to the following base metals: bismuth, cadmium, cobalt, chromium, gallium, germanium, hafnium, indium, manganese, niobium (columbium), rhenium, antimony, titanium, thorium, thallium, uranium depleted in U235, vanadium, zirconium. The heading also covers cobalt mattes, cobalt speiss and other intermediate products of cobalt metallurgy, and cermets.

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
81.01 Tungsten (wolfram), unwrought or wrought, and articles, thereof	—	Free	Free	Free
81.02 Molybdenum, unwrought, and articles thereof	—	Free	Free	Free
81.03 Tantalum, unwrought or wrought, and articles thereof	—	Free	Free	Free
81.04 Other base metals, unwrought or wrought, and articles thereof; cerments, unwrought or wrought, and articles thereof	—	Free	Free	Free

Section XV
82.01	CUSTOMS DUTIES

Chapter 82

TOOLS, IMPLEMENTS, CUTLERY, SPOONS AND FORKS, OF BASE METAL; PARTS THEREOF

Notes

1.—Apart from blow lamps, portable forges, grinding wheels mounted on frameworks, manicure and chiropody sets, and goods classified in headings Nos. 82.07 and 82.15, the present Chapter covers only article with a blade, working edge, working surface or other working part of:

(a) Base metal;

(b) Metallic carbides;

(d) Abrasive materials on a support of base metal, provided that the articles have cutting teeth, flutes, grooves, or the like, of base metal, which retain their identity and function after the application of the abrasive.

2.—Parts of base metal of the articles falling in the headings of this Chapter are to be classified with the articles of which they are parts, except parts separately specified as such and tool-holders for hand tools (heading No.84.4(8). However, parts of general use as defined in Note 2 to Section XV are in all case excluded from this Chapter.

Recognisable blanks of the articles falling in the headings of this Chapter and blanks of the parts of articles classified in this Chapter by virtue of the first part of this Note are to be classified with the articles or parts of which they are blanks.

Cutting plates for electric hair clippers are to be classified in heading No. 82.13 and blades and heads for electric shavers are to be classified in heading No. 82.11.

3.—Sets (other than manicure or chiropody sets (heading No. 82.13) comprising an assortment of tools, cutlery, spoons, forks or other articles of a kind falling within the different headings of this Chapter, fitted in cabinets, boxes, cases or the like, are to be classified as that one of the constituent articles which is chargeable with the highest rate of duty.

4.—Cases, boxes and similar containers imported with articles of this Chapter are to be classified with such articles if they are of a kind normally sold therewith. Cases, boxes and similar containers imported separately are to be classified under their appropriate headings.

5.—Notwithstanding Note 3 above, articles contained in a set are chargeable with the same duties and are subject to the same licensing provisions that would apply if the articles were imported separately.

6.—Notwithstanding Note 4 above, containers for permanent use with the articles with which they are imported are chargeable with the same duties and are subject to the same licensing provisions that would apply if the containers were imported separately.

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
82.01 Hand tools, the following: spades, shovels, picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; scythes, sickles, hay knives, grass shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry:
(A) Drags and forks	(a	50%	50%	331/3%
(B) Scythes, sickles, bill-hooks, hay knives, root-crop knives:
(1) Complete articles	(a)	25%	25%	25%

	Section XV
CUSTOMS DUTIES	82.01-82.02

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
82.01 Hand tools, etc.—contd.
(B) Scythes, sickles, etc.—contd.
(2) Parts:
(a) Blades or heads (other than unworked blanks)	(a)	25%	25%	25%
(b) Other	—	Free	Free	Free
(C) Slashers or slash hooks:
(1) Complete articles	(a)	25%	25%	20%
(2) Parts:
(a) Blades or heads (other than unworked blanks)	(a)	25%	25%	25%
(b) Other	—	Free	Free	Free
(D) Spades and shovels:
(1) Shovels of a kind for indoor domestic use:
(a) Suitable for incorporation in fireside companion sets	(a)	37½%	37½%	25%
(b) Other	—	Free	Free	Free
(2) Other	(a)	50%	50%	50%
(E) Other	—	Free	Free	Free
82.02 Saws (non-mechanical) and blades for hand or machine saws (including toothless saw blades):
(A) Saws, hand-operated:
(1) Fretsaws	—	Free	Free	Free
(2) Hacksaws	(a)	75% or 6d. each*	75% or 6d. each*	50% or 4d. each*
(3) Other	(a)	75% plus 9s. each	75% plus 9s. each	50% plus 6s. each
(B) Frames for hand-operated saws:
(1) Hacksaw and fretsaw frames	—	Free	Free	Free
(2) Other	(a)	75% plus 9s. each	75% plus 9s. each	50% plus 6s. each

*Where alternative rates are shown, the rate applicable is whichever is the greater.

Section XV
82.02-82.03	CUSTOMS DUTIES

Tariff Heading	Licensing Provisions	Rate of Duty
Full	Preferential	Special Preferential
82.02 Saws (non-mechanical), etc.—contd.
(C) Blades for hand or machine saws:
(1) Toothless blades and cutting discs; fret-saw blades; chain saws	—	Free	Free	Free
(2) Hacksaw blades:
(a) Not less than 8 inches nor more than 24 inches in length or not less than 3/8 inch or more than 2 inches in width	(a)	75% or 6d. each*	75% or 6d. each*	50% or 4d. each*
(b) Other	—	Free	Free	Free
(3) Other	(a)	75% plus 9s. each	75% plus 9s. each	50% plus 6s. each
(D) Blanks:
(1) Shaped blanks for hand-operated saw blades, toothed, ground or glazed	(a)	75% plus 9s. each	75% plus 9s. each	50% plus 6s. each
(2) Other	—	Free	Free	Free
(E) Toothed material, whether endless or not, of iron or steel and suitable for use in the manufacture of saw blades:
(1) Where the length does not exceed 24 feet	(a)	75% plus 9s. each	75% plus 9s. each	50% plus 6s each
(2) Where the length exceeds 24 feet	(a)	75% plus 9s.	75% plus 9s.	50% plus 6s.
		for each 24 feet of such length and a sum in proportion for any remainder
(F) Other	—	Free	Free	Free
82.03 Hand tools, the following: pliers (including cutting pliers), pincers, tweezers, tinmen's snips, bolt croppers and the like; perforating punches; pipe cutters; spanners and wrenches (but not including tap wrenches); files and rasps:
(A) Files of iron or steel	(a)	60% plus 1s. 1½d. each	60% plus 1s. 1½d. each	40% plus 1s. 9d. each
(B) Other	—	Free	Free	Free

*Where alternative rates are shown, the rate applicable is whichever is the greater.

	Section XV
CUSTOMS DUTIES	82.04-82.10

Tariff Heading	Licensing Provisions	Rate of Duty
Full	Preferential	Special Preferential
82.04 Hand tools including mounted glaziers' diamonds, not falling within any other heading of this chapter; blow lamps, anvils; vices and clamps, other than accessories for, and parts, of machine tools; portable forges; grinding wheels mounted on frameworks (hand or pedal operated):
(A) Steels for sharpening knives	(a)	25% plus 75%	25% plus 50%	25% plus 50%
(B) Pokers and tongs which are suitable for incorporation in fireside companion sets	(a)	37½%	37½%	25%
(C) Scoops of tinplate or tinned plate	(a)	45%	30%	30%
(D) Earth rammers; shoe anvils and sockets and stands therefor; foot or hobbing irons; wire corkscrews, whisks and beaters	(a)	40%	40%	40%
(E) Other	—	Free	Free	Free
82.05 Interchangeable tools for hand tools, for machine tools or for power-operated hand tools (for example, for pressing, stamping, drilling, tapping, threading, boring, broaching, milling, cutting, turning, dressing, morticing or screw driving), including dies for wire drawing, extrusion dies for metal, and rock drilling bits	—	Free	Free	Free
82.06 Knives and cutting blades, for machines or for mechanical appliances	—	Free	Free	Free
82.07 Tool-tips and plates, sticks and the like for tool-tips, unmounted, of sintered metal carbides (for example, carbides of tungsten, molybdenum or vanadium)	—	Free	Free	Free
82.08 Coffee-mills, mincers, juice-extractors and other mechanical appliances, of a weight not exceeding ten kilogrammes and of a kind used for domestic purposes in the preparation, serving or conditioning of food or drink	—	Free	Free	Free
82.09 Knives with cutting blades, serrated or not (including pruning knives), other than knives falling within heading No. 82.06:
(A) Domestic knives, butchers', fellmongers' and slaughtering knives	(a)	25% plus 75%	25% plus 50%	25% plus 50%
(B) Other	(a)	75%	75%	50%
82.10 Knife blades:
(A) For the knives of heading No. 82.09 (A)	(a)	25% plus 75%	25% plus 50%	25% plus 50%
(B) Other	(a)	75%	75%	50%

Section XV
82.11-82.15	CUSTOMS DUTIES

Tariff Heading	Licensing Provisions	Rate of Duty
Full	Preferential	Special Preferential
82.11 Razors and razor blades (including razor blade blanks, whether or not in strips):
(A) Safety razor blades and blanks therefor	(a)	75% or £1 4s. the gross*	75% or £1 4s. the gross*	75% or £1 4s. the gross*
(B) Cutting heads and blades for electric shavers	(c)	60%	60%	40%
(C) Other	—	Free	Free	Free
82.12 Scissors (including tailors' shears), and blades therefor	—	Free	Free	Free
82.13 Other articles of cutlery (for example, secateurs, hair clippers, butchers' cleavers, paper knives); manicure and chiropody sets and appliances (including nail files):
(A) Knives	(a)	75%	75%	50%
(B) Other	—	Free	Free	Free
82.14 Spoons, forks, fish-eaters, butter-knives, ladles and similar kitchen or tableware:
(A) Knives, forks and spoons	(a)	25% plus 75% or 6d. each*	25% plus 50% or 4d. each*	25% plus 50% or 4d. each*
(B) Ladles of iron or steel wire	(a)	331/3%	331/3%	331/3%
(C) Other	—	Free	Free	Free
82.15 Handles of base metal for articles falling within heading No. 82.09, 82.13 or 82.14	(a)	75%	75%	50%

*Where alternative rates are shown, the rate applicable is whichever is the greater.

	Section XV
CUSTOMS DUTIES	83.01-83.02

Chapter 83

MISCELLANEOUS ARTICLES OF BASE METAL

Notes

1.—In this Chapter a reference to parts of articles is in no case to be taken as applying to cables, chains, nails, bolts, nuts, screws, springs, or other articles of iron or steel of a kind described in heading No. 73.25, 73.29, 73.31, 73.32 or 73.35, nor to similar articles of other base metals (Chapters 74 to 81 inclusive).

2.—For the purposes of this Chapter, the expression "motor vehicles" means those motor vehicles and trailers therefor which are shown in Chapter 87 as chargeable with duty.

Tariff Heading	Licensing Provisions	Rate of Duty
Full	Preferential	Special Preferential
83.01 Locks and padlocks (key, combination or electrically operated), and parts thereof, of base metal; frames incorporating locks, for handbags, trunks or the like, and parts of such frames, of base metal; keys for any of the foregoing articles, finished or not, of base, metal:
(A) Locks, padlocks and keys therefor:
(1) Combination locks, combination padlocks, electrically operated locks, locks for railway rolling-stock, refrigerator locks and furniture locks, and keys therefor	—	Free	Free	Free
(2) Motor vehicle locks and keys therefor:	(d)	37½%	37½%	37½%
(3) Other:
(a) Padlocks, door locks and gate locks, and keys therefor	(a)	75%	75%	50%
(b) Other	—	Free	Free	Free
(B) Other	—	Free	Free	Free
83.02 Base metal fittings and mountings of a kind suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, caskets and the like (including automatic door closers); base metal hat-racks, hat-pegs, brackets and the like:
(A) Fittings and mountings for motor vehicles	(d)	37½%	37½%	37½%
(B) Other:
(1) Coffin mountings; spring-loaded door latches; hat and coat hooks and wardrobe hooks; casement fasteners and striking plates therefor, casement stays and sash handles; flush bolts, tower bolts and barrel bolts, not exceeding 3 inches in length, and receivers therefor, of non-ferrous metal; fittings and mountings for locks and doors (other than furniture locks and doors) the following: handles,	(a)	75%	75%	50%

Section XV
83.02-83.04	CUSTOMS DUTIES

Tariff Heading	Licensing Provisions	Rate of Duty
Full	Preferential	Special Preferential
83.02 Base metal fittings and mountings, etc.—contd.
(B) Other—contd.
(1) Coffin mountings, etc.—contd.
knobs, lock spindles, roses, key-hole plates, lock plates, letter box plates, centre knob plates, knockers and striking plates therefor, and all combinations of these articles
(2) Angle and other wall brackets of which the arm or one of the arms is not less than 7 inches in length, of cast iron	(a)	40%	40%	40%
(3) Frames and other supports for lavatory basins, kitchen sinks and the like, of cast iron	(a)	40%	40%	40%
(4) Hook and eye hinges and parts therefor, of cast iron, the following:	(a)	331/3%	331/3%	331/3%
Complete hinges of which the eye part is not less than 12 inches in length
Eye parts not less than 12 inches in length
Hook parts not less than one inch in length
(5) Other	—	Free	Free	Free
83.03 Safes, strong-boxes, armoured or reinforced strong-rooms, strong room linings and strong-room doors, and cash and deed boxes and the like, of base metal:
(A) Cash and deed boxes and the like, of tinplate or tinned plate	(a)	45%	30%	30%
(B) Other	—	Free	Free	Free
83.04 Filing cabinets, racks, sorting boxes, paper trays, paper rests and similar office equipment, of base metal, other than office furniture falling within heading No. 94.03:
(A) Trays, racks and paper files, of iron or steel wire	(a)	331/3%	331/3%	331/3%
(B) Trays of tinplate or tinned plate	(a)	45%	30%	30%
(C) Other	(a)	75%	75%	50%

	Section XV
CUSTOMS DUTIES	82.05-82.08

Tariff Heading	Licensing Provisions	Rate of Duty
Full	Preferential	Special Preferential
83.05 Fittings for loose-leaf binders, for files or for stationery books, of base metal; letter clips, paper clips, staples, indexing tags, and similar stationery goods, of base metal:
(A) Fittings for files of the kind commonly known as suspension files	(a)	50% or 6d. the article*	50% or 6d. the article*	25% or 4d. the article*
(B) Other	—	Free	Free	Free
83.06 Statuettes and other ornaments of a kind used indoors, of the base metal:
(A) Ash-trays of non-ferrous metal; articles of brass suitable for domestic or household use	(a)	60%	60%	40%
(B) Other:
(1) Wall ornaments suitable for domestic use, comprising plaques, trays, plates and medallions, of copper	(a)	45%	45%	30%
(2) Articles suitable for domestic use, of wrought iron	(a)	45%	45%	30%
(3) Other	—	Free	Free	Free
83.07 Lamps and lighting fittings, of base metal, and parts thereof, of base metal (excluding switches, electric lamp holders, electric lamps for vehicles, electric battery or magneto lamps, and other articles falling within Chapter 85 except heading No. 85.22):
(A) Fittings and fixtures for electric lighting:
(1) For fluorescent lighting	(c)	60%	60%	40%
(2) Other
(a) Suitable for domestic use	(c)	45%	45%	30%
(b) Other	—	Free	Free	Free
(B) Other
(1) Fancy or ornamental articles suitable for domestic use, of wrought iron	(a)	45%	45%	30%
(2) Other	—	Free	Free	Free
83.08 Flexible tubing and piping, of base metal	—	Free	Free	Free

*Where alternative rates are shown, the rate applicable is whichever is the greater.

Section XV
83.09-83.15	CUSTOMS DUTIES

Tariff Heading	Licensing Provisions	Rate of Duty
Full	Preferential	Special Preferential
83.09 Clasps, frames with clasps for handbags and the like, buckles, buckle-clasps, books, eyes, eyelets, and the like, of base metal, of a kind commonly used for clothing, travel goods, handbags, or other textile or leather goods; tubular rivets and bifurcated rivets, of base metal	—	Free	Free	Free
83.10 Beads and spangles, of base metal	—	Free	Free	Free
83.11 Bells and gongs, non-electric, of base metal, and parts thereof of base metal:
(A) Bells not less than 9 inches in diameter, measured externally at the month	(a)	50%	50%	50%
(B) Bells and gongs of brass which are primarily ornamental in character and are suitable for domestic or household use	(a)	60%	60%	40%
(C) Other	—	Free	Free	Free
83.12 Photograph, picture and similar frames, of base metal; mirrors of base metal:
(A) Articles of brass which are primarily ornamental in character and are suitable for domestic or household use	(a)	60%	60%	40%
(B) Other	—	Free	Free	Free
83.13 Stoppers, crown corks, bottle caps, capsules, bung covers, seals and plombs, case corner protectors and other packing accessories, of base metal:
(A) Lids for bottles and jars, of aluminium	(a)	50%	50%	50%
(B) Aluminium capsules suitable for use as covers for the closed mouths of bottles or other containers	(a)	50%	50%	331/3%
(C) Other	—	Free	Free	Free
83.14 Sign-plates, name-plates, numbers, letters and other signs, of base metal	(a)	75%	50%	50%
83.15 Wire, rods, tubes, plates, electrodes and similar products, of base metal or of metal carbides, coated or cored with flux material, of a kind used for soldering, brazing, welding or deposition of metal or of metal carbides; wire and rods, of agglomerated base metal powder, used for metal spraying:
(A) Welding electrodes consisting of a core or cores of iron or steel coated with flux material	(a)	37½%	37½%	25%
(B) Other	—	Free	Free	Free

CUSTOMS DUTIES

Section XVI

SECTION XVI

MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT; PARTS THEREOF

Notes

1.—This Section does not cover:

(a) Transmission, conveyor or elevator belts or belting, of artificial plastic material of Chapter 39, or of vulcanised rubber (heading No. 40.10); or other articles of a kind on machinery, mechanical or electrical appliances, of unhardened vulcanised rubber (for example, washers) (heading No. 40.14);

(b) Articles of leather or of composition leather (heading No. 42.04) or of furskin (heading No. 43.03) of a kind used in machinery or mechanical appliances or for industrial purposes;

(c) Bobbins, spools, cops, cones, cores and similar supports, of a kind used on machinery, mechanical appliances or electrical goods, falling within Chapter 39, 40, 44 or 48 or Section XV;

(d) Perforated cards of paper or paperboard for Jacquard or similar machines, falling within heading No. 48.21;

(e) Transmission, conveyor or elevator belts of textile material (heading No. 59.16) or other articles of textile material of a kind commonly used in machinery or plant (heading No. 59.17);

(f) Articles wholly of precious or semi-precious stones (natural, synthetic or reconstructed), falling within heading No. 71.2, 71.03 or 71.15);

(g) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of artificial plastic materials (which are generally classified in heading No. 39.07);

(h) Endless belts of metal wire or strip (Section XV);

(ij) Articles falling within Chapter 82 or 83;

(k) Vehicles, aircraft, ships or boats, of Section XVII;

(l) Articles falling within Chapter 90;

(m) Clocks, watches and other articles falling within Chapter 91;

(n) Interchangeable tools of heading No. 82.05 and brushes of a kind used as parts of machines of heading No. 96.02; similar interchangeable tool are to classified according to the constituent material of their working part (for example, in Chapter 40, 42, 43, 45 or heading No. 68.04 or 69.09); or

(o) Articles falling within Chapter 97.

2.—Subject to Notes 1 and 3 to this Section, Note 1 to Chapter 84 and Note 1 to Chapter 85, parts of machines (not being parts of the articles described in headings Nos. 84.64, 85.23, 85.24, 85.25 and 85.27) are to be classified according to the following rules:

(a) Goods of a kind described in any of the headings of Chapters 84 and 85 (other than headings Nos. 84.65 and 85.28) are in all cases to be classified in their respective headings.

(b) Other parts, if suitable for use solely or principally with a particular kind of machine, or with a number of machines falling within the same heading (including a machine falling within heading No. 84.59 or 85.22) are to be classified with the machines of that kind. However, goods which are equally suitable for use principally with the goods of headings Nos. 85.13 and 8.15 are to be classified in heading No. 85.13.

3.—An incomplete machine is to be classified with the corresponding complete machine (and not with parts of such a machine if its parts are separately specified), provided it has the essential character of such a complete machine.

4.—A machine (or an incomplete machine classified as if it were complete by virtue of the preceding Note 3) imported unassembled or disassembled is to be classified as a machine of the corresponding kind.

Section XVI
84	CUSTOMS DUTIES

5.—Unless the headings otherwise require, composite machines consisting of two or more machines fitted together to form a whole and other machines adapted for the purpose of performing two or more complementary or alternative functions are to be classified as if consisting only of that component or as being that machine which performs the principal function.

6.—Motors and transmission, conveyor or elevator belts, for machinery or appliances to which they are fitted, or, if packed separately for convenience of transport, which are clearly intended to be fitted to or mounted on a common base with the machine or appliance with which they are imported, are to be classified under the same heading as such machinery or appliances.

7.—For the purposes of these Notes, the expression "machine" means any machine, apparatus or appliance of a kind falling within Section XVI.

Chapter 84

BOILERS, MACHINERY AND MECHANICAL APPLIANCES; PARTS THEREOF

Notes

1.—The Chapter does not cover:

(a) Millstones, grindstones and other articles falling within Chapter 68;

(b) Appliances and machinery (for example, pumps) and parts thereof, of ceramic material (Chapter 69);

(c) Laboratory glassware of heading No. 70.17; machinery and appliances and parts thereof, of glass (heading No. 70.20 or 70.21);

(d) Articles falling within heading No. 73.36 or 73.37 and similar articles of other base metals (Chapters 74 to 81); or

(e) Hand tools or electro-mechanical domestic appliances, with self-contained electric motors, of heading No. 85.05 or 85.06.

2.—Subject to the operation of Notes 5 and 6 to Section XVI, a machine or appliance which answers to description in one or more of the headings Nos. 84.01 to 84.21 and at the same time to a description in one or other of the headings Nos. 84.22 to 84.60, is to be classified under the appropriate heading of the former group and not the latter.

Heading No. 84.17 is, however, to be taken not to apply to:

(a) Germination plant, incubators and brooders, falling within heading No. 84.28;

(b) Grain dampening machines falling within heading No. 8.29;

(d) Machinery falling within heading No. 84.40 for the heat-treatment of textile yarns, fabrics or made up textile articles.

Heading No. 84.17 is also to be taken not to apply to machinery or plant, designed for a mechanical operation, in which the change of temperature, even if necessary, is subsidiary to the main function.

Heading No. 84.19 is to be taken not to apply to:

(a) Sewing machines (heading No. 84.41); or

(b) Office machinery of heading No. 84.54.

3.—Heading No. 84.62 is to be taken to apply, inter alia, to polished steel balls, the maximum and minimum diameters of which do not differ from the nominal diameter by more than one per cent. or by more than 0.05 mm, whichever is less. Other steel balls are to be classified under heading No. 73.40.

4.—A machine which is used for more than one purpose is, for the purposes of classification, to be treated as if its principal purpose were its sole purpose.

	Section XVI
CUSTOMS DUTIES	84.01-84.09

Subject to Note 2 to this Chapter and Note 5 to Section XVI, a machine whose principal purpose is not described in any heading or for which no one purpose is the principal purpose is, unless the context otherwise requires, to be classified in heading No. 84.59. Heading No. 84.59 is also to be taken to cover machines for making rope or cable (for example, stranding, twisting or cabling machines) from mental wire, textile yarn or any other material or from a combination of such materials.

5.—For the purposes of this Chapter, the expression "motor vehicles" means those motor vehicles and trailers therefor which are shown in Chapter 87 as chargeable with duty.

Special Provision relating to certain Brewing Apparatus.

Where it is shown to the satisfaction of the Revenue Commissioners that any article falling within heading No. 84.17 (B) (2) (a) (i), 84.30 (A) (1) or 84.59 (C) (1) (a) is being or has been imported for use by a brewer in the production of beer, the may, subject to compliance with such conditions as they may think fit to impose, permit such article to be imported without payment of duty or repay any such paid been thereon at importation.

Tariff Heading	Licensing Provisions	Rate of Duty
Full	Preferential	Special Preferential
84.01 Steam and other vapour generating boilers (excluding central heating hot water boilers capable also of producing low pressure steam)	—	Free	Free	Free
84.02 Auxiliary plant for use with steam and other vapour generating boilers (for example, economisers, superheaters, soot removers, gas recoverers and the like); condensers for vapour engines and power units	—	Free	Free	Free
84.03 Producer gas and water gas generators, with or without purifiers; acetylene gas generators (water process) and similar gas generators, with or without purifiers	—	Free	Free	Free
84.04 Steam engines (including mobile engines, but not steam tractors falling within heading No. 87.01 or mechanically propelled road rollers) with self-contained boilers	—	Free	Free	Free
84.05 Steam and other vapour power units, not incorporating boilers	—	Free	Free	Free
84.06 Internal combustion piston engines:
(A) For motor vehicles	(d)	37½%	37½%	37½%
(B) Other	—	Free	Free	Free
84.07 Hydraulic engines and motors (including water wheels and water turbines)	—	Free	Free	Free
84.08 Other engines and motors:
(A) For motor vehicles	(d)	37½%	37½%	37½%
(B) For the cinematographic cameras of heading No. 90.08 (A) (1)	—	22½%	22½%	15%
	—	Free	Free	Free
84.09 Mechanically propelled road rollers	—	Free	Free	Free

Section XVI
34.10	CUSTOMS DUTIES

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
84.10 Pumps (including motor pumps and turbo pumps) for liquids, whether or not fitted with measuring devices; liquid elevators of bucket, chain, screw, band and similar kinds:
(A) Hydraulic pumps for motor vehicles	(a)	50%	50%	331/3%
(B) Other pumps:
(1)Power-driven pumps which have on the pump casing either a suction inlet or a delivery outlet exceeding 3/8 inch but not exceeding 2 inches in internal diameter, but not including pumps—	(a)	50%	50%	331/3%
Not exceeding 4 lbs. in weight and constructed for incorporation in a machine or apparatus as an integral part thereof
Constructed for in-line insertion in a pipeline and not for mounting on a base, frame, stand, bracket, or other like support
Of stainless steel or of which those parts which come in contact with the liquid being pumped are of stainless steel
Constructed for the delivery of hydrocarbon oils to the fuel feed-tanks of mechanically propelled vehicles
For milk or brine
(2) Pressure boosters (ejector or injector pumps) of which the internal diameter of any opening does not exceed 2 inches, of a kind used as accessories of pumps for liquids, but not including any pressure booster imported otherwise than with an article of the same kind	(a)	50%	50%	331/3%
(3) Other	—	Free	Free	Free
(C) Parts of pumps:
(1) For the pumps of subheading (A) of this heading	(a)	50%	50%	331/3%
(2) For the pressure boosters of subheading (B) (2) of this heading:
(a) Bodies and venturi tubes the internal diameter of any opening of which does not exceed 2 inches and nozzles the weight of which is not less than ½ ounce or more than 4 ounces, but not including any article imported otherwise than with an article of the same kind	(a)	50%	50%	331/3%
(b) Other	—	Free	Free	Free

	Section XVI
CUSTOMS DUTIES	84.10-84.17

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
84.10 Pumps for liquids, etc.—contd.
(C) Parts of pumps—contd.
(3) Other parts:
(a) Of metal other than stainless steel, but not including any article imported otherwise than with an article of the same kind	(a)	50%	50%	331/3%
(b) Other	—	Free	Free	Free
84.11 Air pumps, vacuum pumps and air or gas compressors (including motor and turbo pumps and compressors, and free-piston generators for gas turbines); fans, blowers and the like:
(A) For motor vehicles	(d)	37½%	37½%	37½%
(B) Other	—	Free	Free	Free
84.12 Air conditioning machines, self-contained, comprising a motor-driven fan and elements for changing the temperature and humidity of air:
(A) Of a kind suitable for air conditioning buildings	(a)	50%	50%	50%
(B) Other	—	Free	Free	Free
84.13 Furnace burners for liquid fuel (atomisers), for pulverised solid fuel or for gas; mechanical stokers, mechanical grates, mechanical ash dischargers and similar appliances
84.14 Industrial and laboratory furnaces and ovens, non-electric:
(A) Furnace pans, furnace doors, furnace door frames and furnace bottom grates, of cast iron	(a)	40%	40%	40%
(B) Other	—	Free	Free	Free
84.15 Refrigerators and refrigerating equipment (electrical and other):
(A) Air de-humidifiers	—	Free	Free	Free
(B) Other:
(1) For creamery or dairy use, other than the production or storage of ice cream	—	Free	Free	Free
(2) Other	(a)	75%	75%	50%
84.16 Calendering and similar rolling machines (other than metal-working and metal-rolling machines and glass-working machines) and cylinders therefor	—	Free	Free	Free
84.17 Machinery, plant and similar laboratory equipment, whether or not electrically heated, for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vapourising, condensing or cooling, not being machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, non-electrical:
(A) Gas-heated appliances (excluding parts)	(a)	30%	20%	20%

Section XVI
84.17-84.20	CUSTOMS DUTIES

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
84.17 Machinery, plant and similar laboratory equipment, etc.—contd.
(B) Other:
(1) Storage water heaters and shells and elements therefor, of a capacity of not less than 10 gallons, suitable for use in hot water circulating systems (excluding parts)	(a)	37½%	37½%	25%
(2) Other:
(a) Reservoirs, vats, tanks, cisterns and containers of a capacity exceeding 50 gallons, made of stainless steel, aluminium or an alloy containing 10 per cent. or more, by weight, of nickel:
(i) Assembled or substantially assembled	(a)	50%	50%	331/3%
(ii) Other	—	Free	Free	Free
(b) Other	—	Free	Free	Free
84.18 Centrifuges; filtering and purifying machinery and apparatus (other than filter funnels, milk strainers and the like), for liquids or gases:
(A) For motor vehicles	(d)	37½%	37½%	37½%
(B) Electric spindryers for domestic use	(c)	37½%	37½%	25%
(C) Other:
(1) Drying machines for textiles and textile goods	(a)	20%	20%	20%
(2) Other	—	Free	Free	Free
84.19 Machinery for cleaning or drying bottles or other containers; machinery for filling, closing, sealing, capsuling or labelling bottles, cans, boxes, bags or other containers; other packing or wrapping machinery; machinery for aerating beverages; dish washing machines	—	Free	Free	Free
84.20 Weighing machinery (excluding balances of a sensitivity of five centigrammes or better), including weight-operated counting and checking machines; weighing machine weights of all kinds:
(A) Weighing machinery; parts thereof (other than weight and price charts) which are assemblies of two or more articles assembled by means of screws or nuts and bolts	(a)	30%	20%	20%
(B) Weighing machine weights:
(1) For the precision balances of heading No. 90.15	—	Free	Free	Free
(2) Other	(a)	30%	20%	20%
(C) Other	—	Free	Free	Free

	Section XVI
CUSTOMS DUTIES	84.21-84.23

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
84.21 Mechanical appliances (whether or not hand operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers (charged or not); spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines:
(A) Windscreen washers, being parts of motor vehicles	(d)	37½%	37½%	37½%
(B) Portable chemical fire extinguishers (charged or not)	(a)	60%	40%	40%
(C) Metal parts of the goods of subheading (B) of this heading:
(1) Sprinklers	(a)	60%	40%	Nil
(2) Other	(a)	60%	40%	40%
(D) Other	—	Free	Free	Free
84.22 Lifting, handling, loading or unloading machinery, telphers and conveyors (for example, lifts, hoists, winches, cranes, transporter cranes, jacks, pulley tackle, belt conveyors and teleferics), not being machinery falling within heading No. 84.23:
(A) For motor vehicles:
(1) Portable jacks, being accessories of motor vehicles	(d)	37½%	37½%	37½%
(2) Hydraulic lifting, handling, loading or unloading mechanisms (other than cranes) for motor vehicles constructed for the carriage of goods or other burthen	(a)	50%	50%	33 1/9%
(3) Cranes and winches for break-down motor vehicles	(d)	37½%	37½%	37½%
(4) Other	—	Free	Free	Free
(B) Tipping buckets and tipping tubs, of steel (excluding parts)	(a)	30%	20%	20%
(C) Capstans of cast iron	(a)	40%	40%	40%
(D) Other	—	Free	Free	Free
84.23 Excavating, levelling, tamping, boring and extracting machinery, stationary or mobile, for earth, minerals or ores (for example, mechanical shovels, coal-cutters, excavators, scrapers, levellers and bulldozers); pile-drivers; snow-ploughs, not self-propelled (including snow-plough attachments)	—	Free	Free	Free

Section XVI
84.24-84.25	CUSTOMS DUTIES

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
84.24 Agricultural and horticultural machinery for soil preparation or cultivation (for example, ploughs, harrows, cultivators, seed and fertiliser distributors); lawn and sports ground rollers :
(A) Machines for mounting at the rear of, or for haulage in operation by, a mechanically propelled vehicle, the following :	(a)	37½%	37½%	25%
Single-furrow ploughs, two-furrow ploughs and three-furrow ploughs (excluding disc ploughs and reversible ploughs)
Disc harrows (excluding disc harrows for mounting on a mechanically propelled vehicle)
Tool bar frames; tool bar frames fitted with ridging plough bodies, cultivator tines or drill cleaner discs
Broadcast spreaders of the spinner type, of a hopper capacity not exceeding 20 cubic feet, for spreading seeds or fertilisers
(B) Parts of the machines of subheading (A) of this heading, but not including—	(a)	37½%	37½%	25%
Any part not exceeding £1 in value
Steel plough mould-boards or breasts
Steel discs
Steel plough shares
Wheels suitable for fitting with tyres
(C) Other	—	Free	Free	Free
84.25 Harvesting and threshing machinery; straw and fodder presses; hay or grass mowers; winnowing and similar cleaning machines for seed, grain or leguminous vegetables and egg-grading and other grading machines for agricultural produce (other than those of a kind used in the bread grain milling industry falling within heading No. 84.29):
(A) Machines for mounting at the rear of, or for haulage in operation by, a mechanically propelled vehicle, the following :	(a)	37½%	37½%	25%
Mowers of which the cutter bar is driven by the power-take-off of the vehicle by which the mower is operated
Cocklifters

	Section XVI
CUSTOMS DUTIES	84.25-84.29

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
84.25 Harvesting and threshing machinery, etc.—contd.
(B) Parts of the machines of subheading (A) of this heading, but not including—	(a)	37½%	37½%	25%
Any part not exceeding £1 in value
Wheels suitable for fitting with tyres
(C) Lawn mowers, other than motor-mowers and gang-mowers	(c)	60%	60%	40%
(D) Other	—	Free	Free	Free
84.26 Dairy machinery (including milking machines):
(A) Apparatus, machinery and utensils for use in the making of cheese	(b)	75%	50%	50%
(B) Butter churns of stainless steel; shells and sections of shells therefor, of stainless steel	(a)	50%	50%	331/3%
(C) Other:
(1) Reservoirs, vats, tanks, cisterns and containers, of a capacity exceeding 50 gallons, of stainless steel, aluminium or an alloy containing 10 per cent or more, by weight, of nickel, fitted with mechanical equipment:
(a) Assembled or substantially assembled	(a)	50%	50%	331/3%
(b)Other	—	Free	Free	Free
(2) Other	—	Free	Free	Free
84.27 Presses, crushers and other machinery, of a kind used in wine-making, cider-making, fruit juice preparation or the like	—	Free	Free	Free
84.28 Other agricultural, horticultural, poultry-keeping and bee-keeping machinery; germination plant fitted with mechanical or thermal equipment; poultry incubators and brooders:
(A) Articles of galvanised wrought iron or of galvanised steel for use in feeding or watering animals or birds	(a)	70%	70%	25%
(B) Other	—	Free	Free	Free
84.29 Machinery of a kind used in the bread grain milling industry, and other machinery (other than farm type machinery) for the working of cereals or dried leguminous vegetables:
(A) Reservoirs, vats, tanks, cisterns and containers, of a capacity exceeding 50 gallons, of stainless steel, aluminium or an alloy containing 10 per cent. or more, by weight, of nickel, fitted with mechanical equipment:

Section XVI
84.29-84.37	CUSTOMS DUTIES

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
84. 29 Machinery, milling, etc.—contd.
(A) Reservoirs, etc.—contd.
(1) Assembled or substantially assembled	(a)	50%	50%	331/3%
(2) Other	—	Free	Free	Free
(B) Other	—	Free	Free	Free
84.30 Machinery, not falling within any other heading of this Chapter, of a kind used in the following food or drink industries: bakery, confectionery, chocolate manufacture, macaroni, ravioli or similar cereal food manufacture, the preparation of meat, fish, fruit or vegetables (including mincing or slicing machines), sugar manufacture or brewing:
(A) Reservoirs, vats, tanks, cisterns and containers, of a capacity exceeding 50 gallons, of stainless steel, aluminium or an alloy containing 10 per cent. or more, by weight, of nickel, fitted with mechanical equipment:
(1) Assembled or substantially assembled	(a)	50%	50%	331/3%
(2) Other	—	Free	Free	Free
(B) Other	—	Free	Free	Free
84.31 Machinery for making or finishing cellulosic pulp, paper or paperboard	—	Free	Free	Free
84.32 Book-binding machinery, including book-sewing machines	—	Free	Free	Free
84.33 Paper or paperboard cutting machines of all kinds; other machinery for making up paper pulp, paper or paperboard	—	Free	Free	Free
84.34 Machinery, apparatus and accessories for type-founding or type-setting; machinery, other than the machine-tools of heading No. 84.45, 84.46 or 84.47, for preparing or working printing blocks, plates or cylinders; printing type, impressed flongs and matrices, printing blocks, plates and cylinders; blocks, plates, cylinders and lithographic stones, prepared for printing purposes (for example, planed, grained or polished)	—	Free	Free	Free
84.35 Other printing machinery; machines for uses ancillary to printing	—	Free	Free	Free
84.36 Machines for extruding man-made textiles; machines of a kind used for processing natural or man-made textile fibres; textile spinning and twisting machines; textile doubling, throwing and reeling (including weft-winding) machines	—	Free	Free	Free
84.37 Weaving machines, knitting machines and machines for making gimped yarn, tulle, lace, embroidery, trimmings, braid or net; machines for preparing yarns for use on such machines, including warping and warp sizing machines	—	Free	Free	Free

	Section XVI
CUSTOMS DUTIES	84.38-84.42

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
84.38 Auxiliary machines for use with machines of heading No. 84.37 (for example, dobbies, Jacquards, automatic stop motions and shuttle changing mechanisms); parts and accessories suitable for use solely or principally with the machines of the present heading or with machines falling within heading No. 84.36 or 84.37 (for example, spindles and spindle flyers, card clothing, combs, extruding nipples, shuttles, healds, heald lifters and hosiery needles):
(A) Card clothing (including narrow strips known as card fillets but excluding articles fitted with metal security clips and known as tops)	(a)	50%	50%	331/3%
(B) Other	—	Free	Free	Free
84.39 Machinery for the manufacture or finishing of felt in the piece or in shapes, including felt-hat making machines and hat-making blocks	—	Free	Free	Free
84.40 Machinery for washing, cleaning, drying, bleaching, dyeing, dressing, finishing or coating textile yarns, fabrics or made-up textile articles (including laundry and dry-cleaning machinery); fabric folding, reeling or cutting machines; machines of a kind used in the manufacture of lineolum or other floor coverings for applying the paste to the base fabric or other support; machines of a type used for printing a repetitive design, repetitive words or overall colour on textiles, leather, wallpaper, wrapping paper, linoleum or other materials, and engraved or etched plates, blocks or rollers therefor:
(A) Domestic drying machines and cabinets (excluding parts)	(a)	20%	20%	20%
(B) Domestic washing machines	(c)	60%	60%	40%
(C) Other:
(1) Reservoirs, vats, tanks, cisterns and containers, of a capacity exceeding 50 gallons, of aluminium, stainless steel or an alloy containing 10 per cent. or more, by weight, of nickel, fitted with mechanical equipment:
(a) Assembled or substantially assembled	(a)	50%	50%	331/3%
(b) Other	—	Free	Free	Free
(2) Other	—	Free	Free	Free
84.41 Sewing machines; furniture specially designed for sewing machines; sewing machine needles	—	Free	Free	Free
84.42 Machinery (other than sewing machines) for preparing, tanning or working hides, skins or leather (including boot and shoe machinery)	—	Free	Free	Free

Section XVI
84.43-84.54	CUSTOMS DUTIES

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
84.43 Convertors, ladles, ingot moulds and casting machines, of a kind used in metallurgy and in metal founderies	—	Free	Free	Free
84.44 Rolling mills and rolls therefor	—	Free	Free	Free
84.45 Machine-tools for working metal or metallic carbides, not being machines falling within heading No. 84.49 or 84.50	—	Free	Free	Free
84.46 Machine-tools for working stone, ceramics, concrete, asbestos-cement and like mineral materials or for working glass in the cold, other than machines falling within heading No. 84.49	—	Free	Free	Free
84.47 Machine-tools for working wood, cork, bone, ebonite (vulcanite), hard artificial plastic materials or other hard carving materials, other than machines falling within heading No. 84.49.	—	Free	Free	Free
84.48 Accessories and parts suitable for use solely or principally with the machines falling within headings Nos. 84.45 to 84.47, including work and tool holders, self-opening dieheads, dividing heads and other appliances for machine-tools; tool holders for any type of tool or machine-tool for working in the hand	—	Free	Free	Free
84.49 Tools for working in the hand, pneumatic or with self-contained non-electric motor	—	Free	Free	Free
84.50 Gas-operated welding, brazing, cutting and surface tempering appliances	—	Free	Free	Free
84.51 Typewriters, other than typewriters incorporating calculating mechanisms; cheque-writing machines
(A) Typewriters (including electric typewriters) designed solely for the production of typewritten matter, consisting mainly of correspondence, by direct manual operation of a typewriter keyboard	(c)	37½%	37½%	25%
(B) Other	—	Free	Free	Free
84.52 Calculating machines; accounting machines, cash registers, postage-franking machines, ticket-issuing machines and similar machines incorporating a calculating device	—	Free	Free	Free
84.53 Statistical machines of a kind operated in conjunction with punched cards (for example, sorting, calculating and tabulating machines); accounting machines operated in conjunction with similar punched cards; auxiliary machines for use with such machines (for example, punching and checking machines)	—	Free	Free	Free
84.54 Other office machines (for example, hectograph or stencil duplicating machines, addressing machines, coin-sorting machines, coin-counting and wrapping machines, pencil-sharpening machines, perforating and stapling machines)	—	Free	Free	Free

	Section XVI
CUSTOMS DUTIES	84.55-84.59

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
84.55 Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of a kind falling within heading No. 84.51, 84.52, 84.53 or 84.54:
(A) Parts and accessories of the typewriters of heading No. 84.51 (A)	(c)	37½%	37½%	25%
(B) Other	—	Free	Free	Free
84.56 Machinery for sorting, screening, separating, washing, crushing, grinding or mixing earth stone, ores or other mineral substances, in solid (including powder and paste) form; machinery for agglomerating, moulding or shaping solid mineral fuels, ceramic paste, unhardened cements, plastering materials or other mineral products in powder or paste form; machines for forming foundry moulds of sand:
(A) Concrete mixing machines, mortar mixing machines and similar machines	(a)	60%	40%	40%
(B) Other	—	Free	Free	Free
84.57 Glass-working machines (other than machines for working glass in the cold); machines for assembling electric filament and discharge lamps and electronic and similar tubes and valves	—	Free	Free	Free
84.58 Automatic vending machines (for example, stamp, cigarette, chocolate and food machines), not being games of skill or chance	—	Free	Free	Free
84.59 Machinery and mechanical appliances (except those suitable for use solely or principally as parts of other machines or apparatus), not falling within any other heading of this Chapter:
(A) Tanks, cisterns and drums, of iron or steel, incorporating subsidiary mechanical devices (not being processing vessels):
(1) Flushing cisterns for water closets, of wrought iron or steel, vitreous enamelled	(a)	60%	40%	40%
(2) Other:
(a) Of a capacity of not less than 3 gallons but not more than 12,000 gallons	(a)	331/3%	331/3%	331/3%
(b) Other	(a)	15%	15%	15%
(B) Parts of the goods of subheading (A) of this heading:	(a)	15%	15%	15%
(1) Of iron or steel		15%	15%	15%
(2) Other	—	Free	Free	Free

Section XVI
84.59-84.61	CUSTOMS DUTIES

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
84.59 Machinery and mechanical appliances—cont.
(C) Other:
(1) Reservoirs, vats, tanks, cisterns and containers of a capacity exceeding 50 gallons, of aluminum, stainless steel or an ally containing 10 per cent. or more, by weight, of nickel, fitted with mechanical equipment:
(a) Assembled or substantially assembled	(a)	50%	50%	331/3%
(b) Other	—	Free	Free	Free
(2) Parts of motor vehicles	(d)	37½%	37½%	37½%
(3) Other	—	Free	Free	Free
84.60 Moulding boxes for metal foundry; moulds of a type used for metal (other than ingot mould), for metallic carbides, for glass, for mineral materials (for example, ceramic pastes, concrete or cement) or for rubber or artificial plastic materials	—	Free	Free	Free
84.61 Taps, cocks, valves and similar appliances, for pipes, boiler shells, tanks, vats and the like, including pressure reducing valves and thermostatically controlled valves:
(A) Taps, cocks and valves, of copper, (not being mixing taps or articles designed for use with mixing sets or articles designed exclusively for hospital use or for urinals), the following:	(a)	50%	50%	331/3%
Screw-down valves and screw-down stop cocks of an internal diameter of not less than ½ inch or more than 2½ inches (other than flange valves and flange cocks)
Taps and cocks (other than non-concussive taps and cocks) of an internal diameter not exceeding one inch, suitable for use with baths, sinks or lavatory basis
Float-controlled valves of an internal diameter not exceeding one inch, suitable for use with cisterns
Plug cocks of an internal diameter of not less than ½ inch or more than one inch
(B) Parts of motor vehicles†	(d)	37½%	37½%	37½%
(C) Footvalves of which the internal diameter of any opening does not exceed 2 inches, of a kind used as accessories of pumps, for liquids, and bodies, poppets and strainers therefor, but excluding any article imported otherwise than with an article of the same kind	(a)	50%	50%	33½
(D) Other		Free	Free	Free

	Section XVI
CUSTOMS DUTIES	84.62-84.65

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
84.62 Ball, roller or needle roller bearings	—	Free	Free	Free
84.63 Transmission shafts, cranks, bearing housings, plain shaft bearings, gears and gearing (including friction gears and gear-boxes and other variable speed gears), flywheels, pulleys and pulley blocks, clutches and shaft couplings:
(A) Parts of the machines of heading No. 84.24 (A), excluding the following:	(a)	37½%	37½%	25%
Any part no exceeding £1 in value
Sprockets
Power-drive shaft assemblies complete with universal joints, and parts of such assemblies
(B) Parts of motor vehicles:
(1) Power-take-off units suitable for use on motor vehicles constructed for the carriage of goods or other burthen	(a)	50%	50%	331/3%
(2) Other	(d)	37½%	37½%	37½%
(C) Other:
(1) Power transmission equipment, the following:	(a)	30%	20%	20%
Steel shafting advanced beyond the process of turning; couplings; collars; wall boxes; floor stands; plummer blocks; brackets and hangers exceeding 14 lbs. in weight; machined cast iron pulleys
(2) Other	—	Free	Free	Free
84.64 Gaskets and similar joints of metal sheeting combined with other material (for example, asbestos, felt and paperboard) or of laminated metal foil; sets or assortments of gaskets and similar joints, dissimilar in composition, for engines, pipes, tubes and the like, put up in pouches, envelopes or similar packings:
(A) For motor vehicles	(d)	37½%	37½%	37½%
(B) Other	—	Free	Free	Free
84.65 Machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features and not falling within any other heading in this Chapter:
(A) Safety guards of iron or steel wire	(a)	331/3%	331/3%	331/3%
(B) Other	—	Free	Free	Free

Section XVI
85.01	CUSTOMS DUTIES

Chapter 85

ELECTRICAL MACHINERY AND EQUIPMENT; PARTS THEREOF

Notes

1.—This Chapter does not cover:

(a) Electrically warmed blankets, bed pads, foot-muffs and the like; electrically warmed clothing, footwear and ear pads and other electrically warmed articles worn on or about the person;

(b) Articles of glass falling within heading No. 70.11 (for example, glass bulbs for electric lamps);

2.—Heading No. 85.01 is to be taken not to apply to goods described in heading No. 85.08, 85.09 or 85.21, other than metal tank mercury arc rectifiers which remain classified in heading No. 85.01.

3.—Heading No. 85.06 is to be taken to apply only to the following electro-mechanical machines of types commonly used for domestic purposes:

(a) Vacuum cleaners, floor polishers, food grinders and mixers, fruit juice extractors and fans, of any weight;

(b) Other machines provided the weight of such other machines does not exceed twenty kilogrammes.

The heading does not, however, apply to dish washing machines (heading No. 84.19), centrifugal and other clothes washing machines (heading No. 84.18 or 84.40), roller and other ironing machines (heading No. 84.16 or 84.40), sewing machines (heading No. 84.41) or to electro-thermic appliances (heading No. 85.12).

4.—For the purposes of this Chapter, the expression "motor vehicles" means those motor vehicles and trailers therefor which are shown in Chapter 87 as chargeable with duty.

Special Provision relating to the Duties on Radio and Television Apparatus

Whenever radio or television apparatus classified in heading No. 85.15 (C) or 85.15 (D), or in any other heading of this Chapter as a part of the apparatus of heading No. 85.15 (B) or 85.15 (C)—

(a) is imported by an institution or society which, in the opinion of the Revenue Commissioners, has for its primary object, the amelioration of the lot of blind persons and is shown to the satisfaction of the Revenue Commissioners to be intended for the use in Ireland of blind persons; or

(b) is shown, to the satisfaction of the Revenue Commissioners, to be imported for use exclusively for the purpose of imparting or receiving instruction in radio or television technology in a school or college; or

(c) is shown, to the satisfaction of the Revenue Commissioners, to be imported for use, or to have been used, or to be in use, exclusively for some purpose other than use as a component part of the apparatus of heading No. 85.15 (B) or 85.15 (C),

the Revenue Commissioners may, subject to compliance with such conditions (if any) as they may think fit to impose, permit the article to be imported without payment of duty or repay any duty paid on importation.

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
85.01 Electrical goods of the following descriptions: generators, motors, convertors (rotary or static), transformers, rectifiers and rectifying apparatus, inductors:
(A) Motors:
(1) For motor vehicles	(d)	37½%	37½%	37½%

	Section XVI
CUSTOMS DUTIES	85.01

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
85.01 Electric generators, etc.—contd.
(A) Motors—contd.
(2) For the cinematograph cameras of heading No. 90.08 (A)	—	22½%	22½%	15%
(3) Other:
(a) Motors, the following:	—	Free	Free	Free
Of less than 1/6th horse-power
Not exceeding 6 horse-power when running at speeds not exceeding 750 revolutions per minute
Not exceeding 8½ horse-power when running at speeds not exceeding 1,000 revolutions per minute
Not exceeding 12 horse-power when running at speeds not exceeding 1,500 revolutions per minute
Exceeding 17 horse-power
Designed and constructed for incorporation as an integral part of any machine or apparatus
(b) Other	(a)	60%	60%	40%
(B) Parts of the motors of subheading (A) (3) of this heading:
(1) For motors of not less than 1/6th horse-power, the following:	(a)	60%	60%	40%
End-shields or end-covers of not less than ½ lb. and not more than 16 lbs. in weight
Fan cowls or covers of not less than 1 lb. and not more than 17 lbs. in weight
Casings, frames or housing of not less than ½ lb. and not more than 56 lbs. in weight
Stators of not less than 1 lb. and not more than 48 lbs. in weight
Rotors of not less than 1 lb. and not more than 56 lbs. in weight
Shafts of not less than 1 lb. and not more than 17 lbs. in weight
Magnetic laminations or stampings
Coils made of hanks of wire
Assemblies which include one or more of the aforementioned articles

Section XVI
85.01	CUSTOMS DUTIES

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
85.01 Electric generators, etc.—contd.
(B) Parts of motors—contd.
(2) Other	—	Free	Free	Free
(C) Transformers and inductors (chokes):
(1) Transformers for use with neon tubes; transformers and inductors (chokes) for use with fluorescent lighting	(a)	75%	50%	50%
(2) Transformers and inductors (chokes) for the radio and television apparatus of heading No. 85.15 (B) or 85.15 (C):
(a) With a core wholly or partly of metal	(a)	75% or 7s. 6d. each*	50% or 5s. each*	50% or 5s. each*
(b) Without a core wholly or partly of metal	(a)	75% or 3s. each*	50% or 2s. each*	50% or 2s. each*
(c) Parts:
(i) Assembled	(a)	75%	50%	50%
(ii) Unassembled	—	Free	Free	Free
(3) Other	—	Free	Free	Free
(D) Static convertors, rectifiers and rectifying apparatus:
(1) For motor vehicles	(a)	37½%	37½%	37½%
(2) For the radio and television apparatus of heading No. 85.15 (B) or (C) and assembled parts thereof	(a)	75%	50%	50%
(3) Other	—	Free	Free	Free
(E) Other	—	Free	Free	Free

*Where an article falling in subheading (D) (2) of this heading incorporates any transformer, inductor (choke), coil, wire-wound resistor or cabinet or other like container, the following additional duties are chargeable :

	Rate of Duty
	Full	Preferential	Special Preferential
In respect of each transformer, inductor (choke) or coil with a core wholly or partly of metal	7s 6d.	5s.	5s.
In respect of each transformer, inductor (choke), coil or wire-wound resistor without a core wholly or partly of metal	3s.	2s.	2s.
In respect of each cabinet or other like container	£1 1s.	14s.	14s.

* Where alternative rates are shown, the rate applicable is whichever is the greater.

	Section XVI
CUSTOMS DUTIES	85.02-86.07

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
85.02 Electro-magnets; permanent magnets and articles of special materials for permanent magnets, being blanks of such magnets; electro-magnetic and permanent magnet chucks, clamps, vices and similar work holders; electro-magnetic clutches and couplings; electro-magnetic brakes; electro-magnetic lifting heads:
(A) For motor vehicles	(d)	37½%	37½%	37½%
(B) For the radio and television apparatus of heading No. 85.15 (B) or 85.15 (C), if assembled	(a)	75%	50%	50%
(C) Other	—	Free	Free	Free
85.03 Primary cells and primary batteries:
(A) Dry cells and dry batteries	(a)	50%	50%	50%
(B) Parts of the goods of subheading (A) of this heading:
(1) Caps and sockets, of brass	—	Free	Free	Free
(2) Other	(a)	50%	50%	50%
(C) Leclanché jars, of glass	—	10%	10%	10%
(D) Other	—	Free	Free	Free
85.04 Electric accumulators
(A) Lead-acid accumulators and parts thereof which are grids of plates or assemblies of grids or plates	(a)	50%	331/3%	331/3%
(B) Other:
(1) For motor vehicles	(a)	37½%	37½%	37½%
(2) Other	—	Free	Free	Free
85.05 Tools for working in the hand, with self-contained electric motor	—	Free	Free	Free
85.06 Electro-mechanical domestic appliances, with self-contained electric motor:
(A) Vacuum cleaners; appliances for use in the preparation of food (excluding peelers)	(a)	60%	60%	40%
(B) Floor polishers	(a)	37½%	37½%	25%
(C) Other	—	Free	Free	Free
85.07 Shavers and hair clippers, with self-contained electric motor:
(A) Shavers	(a)	60%	60%	40%
(B) Other	—	Free	Free	Free

Section XVI
85.08-85.12	CUSTOMS DUTIES

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
85.08 Electrical starting and ignition equipment for internal combustion engines (including ignition magnetos, magneto-dynamos, ignition coils, starter motors, sparking plugs and glow plugs); dynamos and cut-outs for use in conjunction therewith:
(A) Sparking plugs	(a)	50% or us. 6d. each*	50% or 1s. 6d. each*	50% or 1s. 6d. each*
(B) Parts of sparking plugs:
(1) Of metal	(a)	50% or 1s. 6d. each*	50% or 1s. 6d. each*	50% or 1s. 6d. each*
(2) Containing ceramic material	(a)	1s. 6d. each	1s. 6d. each	1s. 6d. each
(3) Other	(a)	6d. each	6d. each	6d. each
(C) Other:
(1) For motor vehicles	(d)	37½%	37½%	37½%
(2) Other	—	Free	Free	Free
85.09 Electrical lighting and signalling equipment and electrical windscreen wipers, defroster and demisters, for cycles or motor vehicles:
(A) For motor vehicles†	(d)	37½%	37½%	37½%
(B) Other	—	Free	Free	Free
85.10 Portable electric battery and magneto lamps, other than lamps falling within heading No. 85.09	—	Free	Free	Free
85.11 Industrial and laboratory electric furnaces, ovens and induction and dielectric heating equipment; electric welding, brazing and soldering machines and apparatus and similar electric machines and apparatus for cutting	—	Free	Free	Free
85.12 Electric instantaneous or storage water heaters and immersion heaters; electric soil heating apparatus and electric space heating apparatus; electric hair dressing appliances (for example, hair dyers, hair curlers, and curling tong heaters) and electric smoothing irons; electro-thermic domestic appliances; electric heating resistors, other than those of carbon:

*Where alternative rates are shown, the rate chargeable is whichever is the greater.

	Section XVI
CUSTOMS DUTIES	85.12

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
85.12 Electric instantaneous or storage water heaters, etc.—contd.
(A) Instantaneous or storage water heaters and immersion heaters:
(1) Assembled storage water heaters for use in hot water circulating systems:
(a) Of a capacity not exceeding 100 gallons, heated solely by an internal electric element:
(i) Of a capacity of less than 1 gallon	(a)	37½%	37½%	25%
(ii) Of a capacity of not less than 1 gallon or more than 28 gallons	(a)	50%	50%	50%
(iii) Other	(a)	50%	50%	50%
(b) Other:
(i) Of a capacity exceeding 10 gallons, of copper (excluding copper alloy)	(a)	37½%	37½%	25%
(ii) Other	—	Free	Free	Free
(2) Immersion heaters (including circulators):
(a) Consuming not less than 250 Watts	(a)	60%	40%	40%
(b) Other	—	Free	Free	Free
(3) Other	—	Free	Free	Free
(B) Space heating and soil heating apparatus:
(1) Fires, radiators (including electrically heated hot water radiators), tubular heaters and the like	(a)	60%	40%	40%
(2) Other	—	Free	Free	Free
(C) Hair dressing appliances:
(1) Hair driers for domestic use	(c)	60%	60%	40%
(2) Other	—	Free	Free	Free
(D) Smoothing irons:
(1) Not exceeding 10 lbs. in weight	(a)	60%	40%	40%
(2) Other	—	Free	Free	Free
(E) Electro-thermic domestic appliances
(1) Coffee percolators	(a)	25%	25%	162/3%
(2) Kettles; toasters	(a)	60%	40%	40%
(3) Plate warmers	—	Free	Free	Free

Section XVI
85.12-85.15	CUSTOMS DUTIES

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
85.12 Electric instantaneous or storage water heaters, etc.—cont.
(E) Electro-thermic domestic appliances—contd.
(4) Other:
(a) Cooking apparatus heated solely by electricity:
(i) Solely or principally for heating liquids	—	Free	Free	Free
(ii) Constructed to incorporate more than 4 cooking rings	—	Free	Free	Free
(iii) Other	(a)	37½%	25%	25%
(b) Parts of the goods of subheadings (E) (4) (a) (ii) and (E) (4) (a) (iii) of this heading	(a)	37½%	37½%	25%
(c) Other	—	Free	Free	Free
(F) Heating resistors	(a)	60%	60%	40%
85.13 Electrical line telephonic and telegraphic apparatus (including such apparatus for carrier-current line systems)	—	Free	Free	Free
85.14 Microphones and stands therefor; loudspeakers; audio-frequency electric amplifiers:
(A) Loudspeakers of the cone type which have a diaphragm not exceeding 12 inches in diameter and an impedance of not less than 3 Ohms or more than 5 Ohms	(a)	75% or 15s. each*	50% or 10s. each*	50% or 10s. each*
(B) Parts of the goods of subheading (A) of this heading:
(1) Cabinets and other like containers, complete or incomplete, assembled or not	(a)	75% or £1 1s. each*	50% or 14s. each*	50% or 14s. each*
(2) Other:
(a) Assembled	(a)	75%	50%	50%
(b) Unassembled	—	Free	Free	Free
(C) Other	—	Free	Free	Free
85.15 Radiotelegraphic and radiotelephonic transmission and reception apparatus; radio-broadcasting and television transmission and reception apparatus (including those incorporating gramophones) and television cameras; radio navigational aid apparatus, radar apparatus and radio remote control apparatus:
(A) Closed-circuit television apparatus; television cameras; radio-frequency amplifiers of the kind known as pre-amplifiers	—	Free	Free	Free

* Where alternative rates are shown, the rate applicable is whichever is the greater.

	Section XVI
CUSTOMS DUTIES	85.15

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
85.15 Radiotelegraphic, etc., apparatus—contd.
(B) Transmitting sets, receiving sets and combined transmitting and receiving sets, designed or adapted for fitting to motor vehicles	(d)	37½%	37½%	37½%
(C) Other:
(1) Television receivers	(a)	75% or £22 10s. each*	75% or £22 10s. each*	50% or £15 each*
(2) Combined recorders and reproducers for magnetic sound recordings on tape or wire, incorporating, as a subsidiary feature, a radio receiver	—	Free	Free	Free
(3) Other	(a)	75% or £7 10s. each*	50% or £5 each*	50% or £5 each*
(D) Parts:
(1) Suitable only for the goods of subheading (A) of this heading	—	Free	Free	Free
(2) Suitable only for the goods of subheading (B) of this heading	(d)	37½%	37½%	37½%
(3) Other:
(a) Cabinets and other like containers, complete or incomplete, assembled or not	(a)	75% or £1 1s. each*>	50% or 14s. each*>	50% or 14s each*>
(b) Other:
(i) Assembled	(a)	75%	50%	50%
(ii) Other	—	Free	Free	Free

When an article falling in subheading (D) (3) (b) (i) of this heading incorporates any loudspeaker, transformer, inductor (choke), coil, wire-wound resistor, capacitor with movable vanes or cabinet or other like container, the following additional duties are chargeable:

	Rate of Duty
	Full	Preferential	Special Preferential
In respect of each loudspeaker	15s.	10s.	10s.
In respect of each transformer, inductor (choke), or coil with a core wholly or partly of metal	7s.6d.	5s.	5s.
In respect of each transformer, inductor (choke), coil or wirewound resistor without a core wholly or partly of metal	3s.	2s.	2s.
In respect of each capacitor with movable vanes	7s.6d.	5s.	5s.
In respect of each cabinet or other like container	£11s.	14s.	14s.

* Where alternative rates are shown, the rate applicable is whichever is the greater.

Section XVI
85.16-85.19	CUSTOMS DUTIES

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
85.16 Electric traffic control equipment for railways, roads, or inland water-ways and equipment used for similar purposes in port installations or upon airfields	—	Free	Free	Free
85.17 Electric sound or visual signalling apparatus (such as bells, sirens, indicator panels, burglar and fire alarms), other than those of heading No. 85.09 or 85.16	—	Free	Free	Free
85.18 Electrical capacitors, fixed or variable:
(A) For the ignition systems of motor vehicles	(d)	37½%	37½%	37½%
(B) Variable capacitors for radio or television apparatus:
(1) With movable vanes	(a)	75% or 7s. 6d. each*	50% or 5s. each*	50% or 5s. each*
(2) Other	(a)	75%	50%	50%
(C) Assembled parts of the goods of subheading (B) of this heading	(a)	75%	50%	50%
(D) Other	—	Free	Free	Free
85.19 Electrical apparatus for making and breaking electrical circuits, for the protection of electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, lightning arresters, surge suppressors, plugs, lamp-holders, terminals, terminal strips and junction boxes); resistors, fixed or variable (including potentiometers), other than heating resistors; switchboards (other than telephone switchboards) and control panels:
(A) For motor vehicles	(d)	37½%>	37½%>	37½%>
(B) For radio or television apparatus:
(1) Resistors:
(a) Wire-wound	(a)	75% or 3s. each*	50% or 2s. each*	50% or 2s. each*
(b) Other	—	Free	Free	Free
(2) Other:
(a) Assembled	(a)	75%	50%	50%
(b) Unassembled	—	Free	Free	Free

*Where alternative rates are shown, the rate applicable is whichever is the greater.

	Section XVI
CUSTOMS DUTIES	85.19

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
85.19 Electrical apparatus for making and breaking electrical circuits, etc.—contd.
(C) Apparatus for making and breaking electrical circuits or for making connections to or in electrical circuits, not being goods falling in subheading (A) or (B) of this heading:
(1) Of materials other than metal, the following:	(a)	75%	75%	50%
Tumbler switches and rocker dolly switches of which the greatest cross-sectional diameter is not less than one inch (excluding switches fitted with metal plates and switches linked together mechanically or designed to be so linked together)
Plates and covers for switches or sockets
Fixing rings for use in conjunction with switch-plates; outlet-sockets suitable for fixing to a flat surface and outlet-plugs suitable for use therewith (excluding sockets fitted with metal plates and plugs incorporating a switch)
Bayonet lamp-holder plugs
Inlet-plugs suitable for use with electric smoothing irons or electric kettles
Ceiling roses (excluding roses incorporating a switch)
Bayonet lampholders
Protective shields for lampholders
Junction boxes of which the greatest diameter does not exceed 4 inches and which do not incorporate more than 6 terminals
Socket outlet adaptors to which may be fitted 2 or 3 plugs
(2) Other	—	Free	Free	Free
(D) Parts of the goods of subheading (C) of this heading
(1) Parts of tumbler switches, of rocker dolly switches, of sockets, of plugs, of ceiling roses, or lamp-holders or of junction boxes	(a)	75%	75%	50%
(2) Other	—	Free	Free	Free
(E) Other	—	Free	Free	Free

Section XVI
85.20-85.22	CUSTOMS DUTIES

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
85.20 Electric filament lamps and electric discharge lamps (including infra-red and ultra-violet lamps); arc-lamps; electrically ignited photographic flash bulbs:
(A) Filament lamps:
(1) For medical, surgical or scientific purposes or for navigational lights in light-houses	—	Free	Free	Free
(2) Other:
(a) Lamps with screw caps, for current of a voltage not exceeding 28 Volts	—	Free	Free	Free
(b) Other	(a)	75%	50%	50%
(B) Neon tubes	(a)	75%	50%	50%
(C) Other:
(1) Fluorescent tubes (with or without end caps):
(a) For medical, surgical or scientific purposes or for stage lighting purposes	—	Free	Free	Free
(b) Other	(c)	60% or 7s. 6d. each*	60% or 7s. 6d. each*	40% or 5s. each*
(2) Other	—	Free	Free	Free
(D) Parts of the goods of this heading	—	Free	Free	Free
85.21 Thermionic, cold cathode and photo-cathode valves and tubes (including vapour or gas filled valves and tubes, cathode-ray tubes, television camera tubes and mercury arc rectifying valves and tubes); photocells; mounted transistors and similar mounted devices incorporating semi-conductors; mounted piezo-electric crystals	—	Free	Free	Free
85.22 Electrical goods and apparatus (except those suitable for use solely or principally as parts of other machines or apparatus), not falling within any other heading of this Chapter:
(A) Articles fitted with neon tubes	(a)	75%	50%	50%
(B) Other	—	Free	Free	Free

*Where alternative rates are shown, the rate applicable is whichever is the greater.

	Section XVI
CUSTOMS DUTIES	85.23-85.28

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
85.23 Insulated (including enamelled or anodised) electric wire, cable, bars, strip and the like (including co-axial cable), whether or not fitted with connectors:
(A) Wire or cable of which any covering or sheating, whether internal or external, is of metal	—	Free	Free	Free
(B) Other:
(1) Wire or cable insulated with rubber or artificial plastic material, the following:	(a)	50%	50%	50%
Wire or cable of which no core contains more than 7 strands
Wire or cable of which no core contains less than 8 strands, being of the kind to which the term "flexible" is commonly applied
(2) Other	—	Free	Free	Free
85.24 Carbon brushes, arc-lamp carbons, battery carbons, carbon electrodes and other carbon articles of a kind used for electrical purposes:
(A) Carbon brushes for motor vehicles	(d)	37½%	37½%	37½%
(B) Other	—	Free	Free	Free
85.25 Insulators of any material	—	Free	Free	Free
85.26 Insulating fittings for electrical machines, appliances or equipment, being fittings wholly or insulating material apart from any minor components of metal incorporated during moulding solely for purposes of assembly, but not including insulators falling within heading No. 85.25:
(A) For tumbler switches, rocker dolly switches, sockets, plugs, ceiling roses, lamp-holders or junction boxes of heading No. 85.19(C)	(a)	75%	75%	50%
(B) For sparking plugs	(a)	1s. 6d. each	1s. 6d. each	1s. 6d. each
(C) For motor vehicles	(d)	37½%	37½%	37½%
(D) Other	—	Free	Free	Free
85.27 Electrical conduit tubing and joints therefor, of base metal lined with insulating material	—	Free	Free	Free
85.28 Electrical parts of machinery and apparatus, not being goods falling within any of the preceding headings of this Chapter	—	Free	Free	Free

Section XVII

CUSTOMS DUTIES

SECTION XVII

VEHICLES, AIRCRAFT, AND PARTS THEREOF; VESSELS AND CERTAIN ASSOCIATED TRANSPORT EQUIPMENT

Notes

1.—This Section does not cover articles falling within heading No. 97.01, 97.03 or 97.08, or bobsleighs, toboggans and the like falling within heading No. 97.06.

2.—Throughout this Section the expressions "parts" and "parts and accessories" are to be taken not to apply to the following articles, whether or not they are identifiable as for the goods f this Section:

(a) Joints, washers and the like (classified according to their constituent material or in heading No. 84.64);

(b) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of artificial plastic material (which are generally classified in heading No. 39.07);

(d) Articles falling within heading No. 83.11;

(e) Machines and mechanical appliances and other articles falling within headings Nos. 84.01 to 84.59, 84.61 or 84.62 and parts of engines and motors falling within heading No. 84.63;

(f) Electrical machinery and equipment (Chapter 85);

(g) Articles falling within Chapter 90;

(h) Clocks (Chapter 91);

(ij) Arms (Chapter 93);

(k) Brushes of a kind used as parts of vehicles (heading No. 96.02).

3.—References in Chapters 86 to 88 to parts or accessories are to be taken not to apply to parts or accessories which are not suitable for use solely or principally with the articles of those Chapters. A part or accessory which answers to a description in two or more of the headings of those Chapters is to be classified under that heading which corresponds to the principal use of that part or accessory.

4.—Flying machines specially constructed so that they can also be used as road vehicles are classified as flying machines. Amphibious motor vehicles are classified as motor vehicles.

5.—An incomplete or unfinished article of this Section is to be classified as the corresponding complete or finished article, provided it has the essential character of such complete or finished article.

6.—Unless otherwise provided, an article of this Section (or an incomplete or unfinished article classified as if it were complete or finished by virtue of the preceding Note 5) imported unassembled is to be classified as an assembled article of the corresponding kind.

Chapter 86

RAILWAY AND TRAMWAY LOCOMOTIVES, ROLLING-STOCK AND PARTS THEREOF; RAILWAY AND TRAMWAY TRACK FIXTURES AND FITTINGS; TRAFFIC SIGNALLING EQUIPMENT OF ALL KINDS (NOT ELECTRICALLY POWERED)

Notes

1.—This Chapter does not cover:

(a) Railway or tramway sleepers of wood (heading No. 44.07) or of concrete (heading No. 68.11);

(b) Railway or tramway track construction material of iron or steel falling within heading No. 73.16; or

	Section XVII
CUSTOMS DUTIES	86.01-86.10

2.—Heading No. 86.09 is to be taken to apply, inter alia, to:

(a) Axles, wheels, metal tyres, hoops and hubs and other parts of wheels;

(b) Frames, underframes and bogies;

(d) Buffers for rolling-stock; coupling gear and corridor connections;

(e) Coachwork.

3.—Subject to the provisions of Note 1 above, heading No. 86.10 is to be taken to apply, inter alia, to:

(a) Assembled track, turntables, platform buffers, loading gauges;

(b) Semaphores, mechanical signal discs, level crossing control gear, signal and point controls, whether or not they are fitted for electric lighting.

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
86.01 Steam rail locomotives and tenders	—	Free	Free	Free
86.02 Electric rail locomotives, battery operated or powered from an external source of electricity	—	Free	Free	Free
86.03 Other rail locomotives	—	Free	Free	Free
86.04 Mechanically propelled railway and tramway coaches, vans and trucks, and mechanically propelled track inspection trolleys	—	Free	Free	Free
86.05 Railway and tramway passenger coaches and luggage vans; hospital coaches, prison coaches, testing coaches, travelling post office coaches and other special purpose railway coaches	—	Free	Free	Free
86.06 Railway and tramway rolling-stock, the following: workshops, cranes and other service vehicles	—	Free	Free	Free
86.07 Railway and tramway goods vans, goods wagons and trucks	—	Free	Free	Free
86.08 Road-rail and similar containers specially designed and equipped to be equally suitable for transport by rail, road and ship	—	Free	Free	Free
86.09 Parts of railway and tramway locomotives and rolling-stock	—	Free	Free	Free
86.10 Railway and tramway track fixtures and fittings; mechanical equipment, not electrically powered, for signalling to or controlling road, rail or other vehicles, ships or aircraft; parts of the foregoing fixtures, fittings or equipment	—	Free	Free	Free

Section XVII
87	CUSTOMS DUTIES

Chapter 87

VEHICLES, OTHER THAN RAILWAY OR TRAMWAY ROLLING-STOCK AND PARTS THEREOF

Notes

1.—For the purposes of this Chapter, tractors are deemed to be vehicles constructed essentially for hauling or pushing another vehicle, appliance or load, whether or not they contain subsidiary provision for the transport, in connection with the main use of the tractor, of tools, seeds, fertilisers or other goods.

2.—Motor chassis fitted with cabs are to be treated as falling within heading No. 87.02 and not within heading No. 87.04.

3.—Headings Nos. 87.10 and 87.14 are to be taken not to apply to children's cycles which are not fitted with ball bearings nor to children's cycles which though fitted with ball bearings, are not constructed in the normal form of adults' cycles. Such children's cycles are to be treated as falling within heading No. 97.01.

4.—The headings of this Chapter are to be taken not to apply to railway or tramway rolling-stock designed solely for running on rails.

5.—In this Chapter—

(a) "Agricultural tractor" means a tractor (within the meaning of Note 1 above) which is designed and constructed for use for agricultural purposes.

(b) "Body balloon" means an assembly consisting of the back part of a body and any part or parts of a side or sides or of the roof or of both a side or sides and the roof.

(c) "Chassis" includes the dashboard, scuttle-dash, windscreen, mudguards, lamps and, in the case of a vehicle which has not a body, other than a driver's seat, the driver's seat of the vehicle.

(d) "Commercial vehicle" means a motor vehicle which is primarily designed and constructed for the transport of goods or materials and includes a hearse and an ambulance.

(e) "Motor car" means a motor vehicle which is designed and constructed for the carriage of not more than nine persons (inclusive of the driver).

(f) "Omnibus" means a motor vehicle which is designed and constructed for the carriage of more than nine persons (inclusive of the driver) whether for reward or otherwise.

6.—(a) In this Chapter the expression "knocked-down" is to be taken to apply only to a number of articles (not including a body shell painted, upholstered or fitted with glass) which are imported at the same time, or, subject to compliance with such conditions as the Revenue Commissioners may think fit to impose, within such time as the Revenue Commissioners may allow, and are shown to the satisfaction of the Revenue Commissioners to consist collectively of a complete or substantially complete aggregate of parts for a motor vehicle (including a cycle (with or without a sidecar) of heading No. 87.09), a motor vehicle body, a motor vehicle chassis or a semi-trailer of heading No. 87.14 (A) (1) and to be imported for assembly in the State, provided that the degree of assembly to be undertaken in the State is of a character and to an extent for the time being approved by the Minister for Industry and Commerce.

(b) Where a number of articles classified by virtue of paragraph (a) of this Note as "knocked-down" includes any article which if imported separately would be classified in heading No. 40.11 (A), 50.09 (B), 50.10 (B), 51.04 (B), 53.11 (B), 53.12 (A), 53.13 (A), 54.05 (B), 55.09 (B), 56.07 (B), 57.09, 57.10, 57.11, 59.02 (C), 59.03 (A), 59.08 (B) (1), 59.09 (A), 59.11 (A), 59.12 (B), 62.02 (D) (2) (a), 62.05 (M), 70.08 (A), 73.35 (A), 73.35 (B), 84.10 (A), 84.10 (C) (1), 84.22 (A) (2), 84.63 (B) (1), 85.08 (A), 87.06 (A), 87.06 (C), 87.14 (D) (1) or 87.14 (D) (2), that article shall be chargeable with the duty that would apply if the article were imported separately and the value of that article shall not be reckoned in the computation of the total value of the articles on which duty is chargeable at the rate appropriate to articles classified as "knocked-down".

7.—In headings Nos. 87.12 (B) (1) and 87.12 (B) (2) minor components of the nature of lugs, fork ends, bridge pieces and the like incorporated solely for purposes of assembly do not affect classification in these headings.

Special Provision relating to Parts and Accessories of Motor Vehicles

Throughout this Schedule, where it is shown to the satisfaction of the Revenue Commissioners that an article (other than an article falling within heading No. 70.08(A), 73.35(A), 84.10(A), 84.10(C) (1), 84.22(A) (2), 84.63 (B) (1), 87.06 (A) or 87.06 (C)) which is chargeable with duty as a part or accessory of a motor vehicle is of a kind mainly used as a part or accessory of a motor vehicle but is being imported for use for some other purpose, the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, allow the article to be imported without payment of duty or, where that duty has been paid on importation, repay the duty.

	Section XVII
CUSTOMS DUTIES	87.01-87.03

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
87.01 Tractors (other than those falling within heading No. 87.07), whether or not fitted with power take-offs, winches or pulleys:
(A) Agricultural tractors	—	Free	Free	Free
(B) Track-laying tractors	—	Free	Free	Free
(C) One or two-wheeled tractors	—	Free	Free	Free
(D) Other:
(1) Knocked-down	(d)	20%	20%	20%
(2) Other—
in respect of the body (if any)	(d)	50% or £40 per body*	50% or £40 per body*	50% or £40 per body*
in respect of the chassis	(d)	37½%	37½%	37½%
87.02 Motor vehicles for the transport of persons, goods or materials (including sports motor vehicles, other than those of heading No. 87.09):
(A) Motor cars:
(1) Knocked-down	(d)	20%	20%	20%
(2) Other
(a) Completely assembled motor cars which are of a value of not less than £1,300, and are suitable only for the carriage of persons or of persons and their personal luggage, and are of a type which is ordinarily kept for the personal use of the owner and members of his family or household	(d), (e)	75%	75%	22 8/9%
(b) Other
(i) Three-wheeled vehicles	(d)	37½%	37½%	37½%
(ii) Other	(d), (e)	75%	75%	75%
(B) Omnibuses:
(1) Knocked-down—
in respect of the body	(d)	20%	20%	20%
in respect of the chassis	(d)	12½%	12½%	12½%

*Where alternative rates are shown, the rate applicable is whichever is the greater

Section XVII
87.02-87.04	CUSTOMS DUTIES

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
87.02 Motor vehicle, etc.—contd.
(B) Omnibuses—contd.
(2) Other:
(a) Unused:
(i) For the carriage of not more than 16 persons inclusive of the driver	(d), (e)	75%	75%	75%
(ii) Other	(d)	50%	50%	50%
(b) Used	(d)	150%	150%	150%
(C) Dumpers designed solely for use in excavating and levelling operations	—	Free	Free	Free
(D) Other:
(1) Knocked-down:
(a) Ambulances—
in respect of the body	(d)	20%	20%	20%
in respect of the chassis	(d)	12½%	12½%	12½%
(b) Other	(d)	20%	20%	20%
(2) Other:
(a) Three-wheeled vehicles	(d)	37½%	37½%	37½%
(b) Other	(d), (e)	75%	75%	75%
87.03 Special purpose motor lorries and vans (such as breakdown lorries, fire-engines, fire-escapes, snow ploughs, spraying lorries, crane lorries, search-light lorries, mobile workshops and mobile radiological units), but not including the motor vehicles of heading No. 87.02:
(A) Fire-engines and fire-escapes; road sweepers	—	Free	Free	Free
(B) Other:
(1) Knocked-down	(d)	20%	20%	20%
(2) Other	(d)	37½%	37½%	37½%
87.04 Chassis fitted with engines, for the motor vehicles falling within heading No. 87.01, 87.02 or 87.03:
(A) Designed solely for the vehicles (other than fire-engines and fire-escapes) shown in headings Nos. 87.1, 87.02 and 87.03 as being free of duty	—	Free	Free	Free

	Section XVII
CUSTOMS DUTIES	87.04-87.05

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
87.04 Chassis fitted with engines, etc.—contd.
(B) Other:
(1) Knocked-down:
(a) For omnibuses or ambulances	(d)	12½%	12½%	12½%
(b) Other	(d)	20%	20%	20%
(2) Other
(a) For motor cars, omnibuses or commercial vehicles (other than three-wheeled vehicles)	(d), (e)	75%	75%	75%
(b) Other	(d)	37½%	37½%	37½%
87.05 Bodies (including cabs), for the motor vehicles falling within heading No. 87.01, 87.02 or 87.03:
(A) Designed solely for the vehicles (other than fire-engines and fire-escapes) shown in headings Nos. 87.01, 87.02 and 87.03 as being free of duty	—	Free	Free	Free
(B) Other:
(1) Knocked-down	(d)	20%	20%	20%
(2) Other:
(a) For motor cars (other than three-wheeled vehicles):
(i) For the carriage of not more than 7 persons inclusive of the driver	(d), (e)	75%	75%	75%
(ii) Other	(d)	37½%	37½%	37½%
(b) For omnibuses:
(i) Unused	(d)	50%	50%	50%
(ii) Used	(d)	150%	150%	150%
(c) For commercial vehicles or tractors	(d)	50% or £40 per body*	50% or £40 per body*	50% or £40 per body*
(d) Other	(d)	37½%	37½%	37½%

*Where alternative rates are shown, the rate applicable is whichever is the greater.

Section XVII
87.06-87.07	CUSTOMS DUTIES

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
87.06 Parts and accessories of the motor vehicles falling within heading No. 87.01, 87.02 or 87.03:
(A) Windscreens, windows and partitions of glass, framed or mounted, but not including windows consisting of a sheet of glass wholly or mainly encased in a metal frame or channel	(a)	1s. 3d. per lb.	10d. per lb.	10d. per lb.
(B) Articles designed solely for the vehicles (other than fire-engines and fire-escapes) shown in headings Nos. 87.01, 87.02 and 87.03 as being free of duty	—	Free	Free	Free
(C) Articles (other than parts of agricultural tractors falling within subheading (B) of this heading) the following:	(a)	50%	50%	331/3%
Power take-off units
Tanks for use with hydraulic pumps
Sub-frames, stabilisers and other articles used in the fitting of tipping bodies or hydraulic lifting mechanisms to motor vehicles
(D) Safety belts	—	Free	Free	Free
(E) Other parts and accessories:
(1) Body shells (other than one-piece mouldings,) completely or substantially assembled:
(a) For motor cars (other than three-wheeled vehicles)	(d), (e)	75%	75%	75%
(b) For omnibuses:
(i) For the carriage of not more than 16 persons inclusive of the driver	(d), (e)	75%	75%	75%
(ii) Other	(d)	50%	50%	50%
(c) For commercial vehicles or tractors	(d)	50%	50%	50%
(d) Other	(d)	37½%	37½%	37½%
(2) Body balloons for omnibuses	(d), (e)	75%	75%	75%
(3) Body balloons for motor cars (other than three-wheeled vehicles)	(d), (e)	75%	75%	75%
(4) Other :
(a) Of bodies of omnibuses, tractors or commercial vehicles	(d)	50%	50%	50%
(b) Other	(d)	37½%	37½%	37½%
87.07 Works trucks, mechanically propelled, of the types used in factories or warehouses for short distance transport or handling of goods (for example, forklift trucks and platform trucks); tractors of the type used on railway station platforms; parts of the foregoing trucks and tractors	—	Free	Free	Free

	Section XVII
CUSTOMS DUTIES	87.08-87.12

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
87.08 Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles:
(A) Knocked-down	(d)	20%	20%	20%
(B) Other	(d)	37½%	37½%	37½%
87.09 Motor-cycles, auto-cycles and cycles fitted with an auxiliary motor, with or without side-cars; side-cars of all kinds:
(A) Motor-cycles, auto-cycles and cycles fitted with an auxiliary motor, with or without side-cars :
(1) Knocked-down	(d)	20%	20%	20%
(2) Other :
(a) With a side-car—
in respect of the side-car	(d)	25%	25%	25%
in respect of the cycles	(d)	37½%	37½%	37½%
(b) Without a side-car	(d)	37½%	37½%	37½%
(B) Side-cars of all kinds	(d)	25%	25%	25%
87.10 Cycles (including delivery tricycles), not motorised:
(A) Completely or substantially assembled:
(1) Of a type designed for used by invalids or infirm persons	—	Free	Free	Free
(2) Other	(a)	50%	33½%	33½%
(B) Other	The rates and licensing provisions that would apply if the constituent parts were imported separately
87.11 Invalid carriages, fitted with means of mechanical propulsion (motorised or not)	—	Free	Free	Free
87.12 Parts and accessories of articles falling within heading No. 87.09, 87.10 or 87.11
(A) Of the articles of heading No. 87.09	(d)	37½%	37½%	37½%
(B) Of the cycles of heading No. 87.10:
(1)Assemblies of parts which comprise two or more of the following parts and one or more other parts, that is to say:	(a)	37½% plus 15s. each	25% plus 10s. each	25% plus 10s. each
top tube, head tube, down tube, seat tube, chain stay, seat stay

Section XV11
87.12-87.14	CUSTOMS DUTIES

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
87.12 Parts and accessories of cycles, etc.—contd.
(B) Of cycles, not motorised—contd.
(2) Assemblies which comprise only two or more of the six parts specifically mentioned in the next preceding subheading (1)	(a)	75% or 15s. each*	50% or 10s. each*	50% or 10s. each*>
(3) Assemblies which comprise one or more of the following parts (not being assemblies falling within the next preceding subheading (1) or (2)), that is to say:	(a)	75%	50%	50%
seat stay, chain stay, front fork blade, steering column
(4) Seat stays, chain stays, front fork blades and steering columns not comprised in an assembly to which one of the preceding subheadings (1) to (3) applies	(a)	75%	50%	50%
(5) Rear-reflectors	(a)	75%	50%	50%
(6) Other	—	Free	Free	Free
(C) Other	—	Free	Free	Free
87.13 Baby carriages and invalid carriages (other than motorised or otherwise mechanically propelled) and parts thereof:
(A) Baby carriages	(a)	75%	50%	50%
(B) Invalid carriages (including those designed for the transport of invalid or infirm children)	—	Free	Free	Free
87.14 Other vehicles (including trailers) not mechanically propelled, and parts thereof:
(A) Trailers designed for traction on a road by a mechanically propelled vehicle, including semi-trailers for articulated motor vehicles:
(1) Semi-trailers, knocked-down, for articulated motor vehicles, if each is imported with the corresponding knocked-down tractor unit for such vehicle	(d)	20%	20%	20%
(2) Other	(d)	50% or £60 each*	50% £60 each*	50% £60 each*
(B) Bodies for the vehicles of subheading (A) of this heading	(d)	50% or £40 each*	50% or £40 each*	50% or £40 each*

*Where alternative rates are shown, the rate applicable is whichever is the greater.

	Section XVII
CUSTOMS DUTIES	87.14

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
87.14 Other vehicles, etc.—contd.
(C) Chassis for the vehicles of subheading (A) of this heading	(d)	37½%	37½%	37½%
(D) Parts of the vehicles of subheading (A) of this heading:
(1) Windows and partitions of glass, framed or mounted, but not including windows consisting of a sheet of glass wholly or mainly encased in a metal frame or channel	(a)	1s. 3d. per lb.	10d. per lb.	10d. per lb.
(2) Sub-frames, stabilisers and other parts designed for use in the fitting of tipping bodies or hydraulic lifting mechanisms	(a)	50%	50%	331/3%
(3) Chassis frames of trailer caravans; chassis frames of agricultural trailers; assembled parts of such chassis frames	(d)	37½%	37½%	37½%
(4) Other:
(a) Body parts	(d)	50%	50%	50%
(b) Chassis parts:
(i) Unassembled or assembled solely by welding, soldering or other like process	—	Free	Free	Free
(ii) Other	(d)	37½%	37½%	37½%
(E) Watering carts	(a)	33½%	33½%	33½%
(F) Wheelbarrows and hand propelled carts, trucks and trollies, of iron or steel	(a)	37½%	37½%	37½%
(G) Other hand propelled vehicles	(a)	75%	75%	50%
(H) Axles, axle boxes and axle arms	(a)	33½%	33½%	33½%
(IJ) Wire-spoked wheels of an external diameter (exclusive of any tyres fitted thereto) of not less than 4½ inches nor more than 5½ inches; disc wheels of iron or steel (other than cast iron) having a rim width not exceeding ¾ inch	(a)	60%	60%	40%
(K) Other	—	Free	Free	Free

Section XVII
88.01-88.05	CUSTOMS DUTIES

Chapter 88

AIRCRAFT AND PARTS THEREOF; PARACHUTES; CATAPULTS AND SIMILAR AIRCRAFT LAUNCHING GEAR; GROUND FLYING TRAINERS

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
88.01 Balloons and airships	—	Free	Free	Free
88.02 Flying machines, gliders and kites; rotochutes	—	Free	Free	Free
88.03 Parts of goods falling in heading No. 88.01 or 88.02	—	Free	Free	Free
88.04 Parachutes and parts thereof and accessories thereto	—	Free	Free	Free
88.05 Catapults and similar aircraft launching gear; ground flying trainers; parts of any of the foregoing articles	—	Free	Free	Free

	Section XVII
CUSTOMS DUTIES	89.01-89.05

Chapter 89

SHIPS, BOATS AND FLOATING STRUCTURES

Note

A hull, unfinished or incomplete vessel, assembled or unassembled, or a complete vessel, unassembled, is to be classified as a vessel of a particular kind if it has the essential character of a vessel of that kind. In other cases such goods are to be classified within heading No. 89.01.

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
89.01 Ships, boats and other vessels not falling within any of the following headings of this Chapter	—	Free	Free	Free
89.02 Tugs	—	Free	Free	Free
89.03 Light-vessels, fire-floats, dredgers of all kinds, floating cranes, and other vessels the navigability of which is subsidiary to their main function; floating docks	—	Free	Free	Free
89.04 Ships, boats and other vessels for breaking up	—	—	—	—
89.05 Floating structures other than vessels (for example, coffer-dams, landing stages, buoys and beacons)	—	Free	Free	Free

Section XVIII
90	CUSTOMS DUTIES

SECTION XVIII

OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL AND SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND WATCHES; MUSICAL INSTRUMENTS; SOUND RECORDERS AND REPRODUCERS; TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, MAGNETIC; PARTS THEREOF

Chapter 90

OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL AND SURGICAL INSTRUMENTS AND APPARATUS; PARTS THEREOF

Notes

1.—This Chapter does not cover:

(a) Articles of a kind used in machines, appliances, instruments or apparatus, of unhardened vulcanised rubber, falling within heading No. 40.14, of leather or of composition leather, falling within heading No. 42.04, or of textile material (heading No. 59.17);

(b) Refractory goods of heading No. 69.03; laboratory, chemical or industrial wares of heading No. 69.09;

(c) Glass mirrors, not optically worked, falling within heading No. 70.09, and mirrors of base metal or of precious metal, not being optical elements, falling within heading No. 83.12 or Chapter 71;

(d) Goods falling within heading No. 70.07, 70.11, 70.14, 70.15, 70.17 or 70.18;

(e) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of artificial plastic materials (which are generally classified in heading No. 39.07);

(f) Pumps incorporating measuring devices, of heading No. 84.10; weight-operated counting and checking machinery, and separately imported weights for balances (heading No. 84.20); lifting and handling machinery of heading No. 84.22; fittings for adjusting work or tools on machine-tools, of heading No. 84.48, including fittings with optical devices for reading the scale (for example, "optical" dividing heads) but not those which are in themselves essentially optical instruments (for example, alignment telescopes); valves and other appliances of heading No. 84.61;

(g) Searchlights and spotlights, of a kind used on motor vehicles, of heading No. 85.09, and radio navigational aid or radar apparatus of heading No. 85.15;

(h) Cinematographic sound recorders, reproducers and re-recorders, operating solely by a magnetic process (heading No. 92.11); magnetic sound-heads (heading No. 92.13);

(ij) Articles of Chapter 97; or

(k) Capacity measures, which are to be classified according to the material of which they are made.

2.—An incomplete or unfinished machine, appliance, instrument or apparatus is to be classified with the corresponding complete or finished machine, appliance, instrument or apparatus, provided it has the essential character of that complete or finished article.

3.—Subject to Notes 1 and 2 above, parts or accessories which are suitable for use solely or principally with machines, appliances, instruments or apparatus falling within any heading of this Chapter are to be classified as follows:

(a) Parts or accessories constituting in themselves machines, appliances, instruments or apparatus (including optical elements of heading No. 90.01 or 90.02) of any particular heading of the present Chapter or of Chapter 84, 85 or 91 (other than headings Nos. 84.65 and 85.28) are to be classified in that heading;

(b) Other parts or accessories are to be classified in heading No. 90.29 if they answer to the terms of that heading; otherwise they are to be classified in the heading appropriate to the machine, appliance, instrument or apparatus itself.

	Section XVIII
CUSTOMS DUTIES	90.01-90.02

4.—Heading No. 90.05 is to be taken not to apply to astronomical telescopes of a kind unsuitable for terrestrial observation (heading No. 90.06), or to telescopic sights for fitting to firearms, periscopic telescopes for fitting to submarines or tanks, or to telescopes for machines, appliances, instruments or apparatus of this Chapter; such telescopic sights and telescopes are to be classified in heading No. 90.13.

5.—Measuring or checking optical instrumets, appliances or machines which, but for this Note, could be classified both in heading No. 90.13 and in heading No. 90.16, are to be classified in heading No. 90.16.

6.—Heading No. 90.28 is to be taken to apply, and apply only, to:

(a) Instruments or apparatus for measuring or checking electrical quantities;

(b) Machines, appliances, instruments or apparatus of a kind described in heading No. 90.14, 90.15, 90.16, 90.22, 90.23, 90.24, 90.25 or 90.27 (other than stroboscopes), the operation of which depends on an electrical phenomenon which varies according to the factor to be ascertained or automatically controlled;

(d) Automatic regulators of electrical quantities, and instruments or apparatus for automatically controlling non-electrical quantities the operation of which depends on an electrical phenomenon varying according to the factor to be controlled.

7.—Cases, boxes and similar containers imported with articles of this Chapter are to be classified with such articles if they are of a kind normally sold therewith. Cases, boxes and similar containers imported separately are to be classified under their appropriate headings.

8.—For the purposes of this Chapter, the expression "motor vehicles" means those motor vehicles and trailers therefor which are shown in Chapter 87 as chargeable with duty.

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
90.01 Lenses, prisms, mirrors and other optical elements, of any material, unmounted, other than such elements of glass not optically worked; sheets or plates, of polarising material:
(A) Ophthalmic lenses, corrective, other than contact lenses, being lenses of which the greatest diameter does not exceed 48 millimetres	(a)	50%	33½%	33½%
(B) Other	—	Free	Free	Free
90.02 Lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts of or fittings for instruments or apparatus, other than such elements of glass not optically worked:
(A) Mounted lenses of a kind suitable for the photographic apparatus of heading No. 90.07 (A), 90.08 (A) or 90.09 (A)	—	22½%	22½%	15%
(B) Other	—	Free	Free	Free

Section XVIII
90.03-90.06	CUSTOMS DUTIES

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
90.03 Frames and mountings, and parts thereof, for spectacles, pince-nez, lorgnettes, goggles and the like;
(A) For goggles	—	Free	Free	Free
(B) Other:
(1) Wholly of, or containing (otherwise than as a minor constituent), artificial plastic material:
(a) Frames or mountings	(a)	50% or 6s. each*	331/3% or 4s. each*	331/3% or 4s. each*
(b) Fronts	(a)	50% or 4s. each*	331/3% or 2s. 8d. each*	331/3% or 2s. 8d. each*
(c) Rims (or mounts) for single eyepieces	(a)	50% or 2s. each*	331/3% or 1s. 4d. each*	331/3% or 1s. 4d. each*
(d) Sides	(a)	50% or 1s each*	331/3% or 8d. each*	331/3% or 8d. each*
(e) Other	(a)	50%	331/3%	331/3%
(2) Other	—	Free	Free	Free
90.04 Spectacles, pince-nez, lorgnettes, goggles and the like, corrective, protective or other;
(A) Goggles	—	Free	Free	Free
(B) Other:
(1) Wholly of, or containing (otherwise than as a minor constituent), artificial plastic material	(a)	50% or 6s. each*	331/3% or 4s. each*	331/3% or 4s. each*
(2) Other	(a)	50%	331/3%	331/3%
90.05 Refracting telescopes (monocular and binocular), prismatic or not	—	Free	Free	Free
90.06 Astronomical instruments (for example reflecting telescopes, transit instruments and equatorial telescopes), and mountings therefor, but not including instruments for radio-astronomy	—	Free	Free	Free

*Where alternatives rates are shown, the rate applicable is whichever is the greater.

	Section XVIII
CUSTOMS DUTIES	90.07-90.14

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
90.07 Photographic cameras; photographic flashlight apparatus:
(A) Photographic cameras for roll film not exceeding 3 inches in width or for other film not exceeding 35 millimetres in width, excluding cameras for recording on microfilm	—	22½%	22½%	15%
(B) Other	—	Free	Free	Free
90.08 Cinematographic cameras, projectors, sound recorder and sound reproducers; any combination of these articles:
(A) Cinematographic cameras for film of a width of 16 millimetres or less and capable of being loaded with not more than 50 feet of such film	—	22½%	22½%	15%
(B) Other	—	Free	Free	Free
90.09 Image projectors (other than cinematographic projectors); photographic (except cinematographic) enlargers and reducers:
(A) Photographic enlargers designed to accommodate a negative not exceeding 7½ square inches in superficial area	—	22½%	22½%	15%
(B) Other	—	Free	Free	Free
90.10 Apparatus and equipment of a kind used in photographic or cinematographic laboratories, not falling within any other heading in this Chapter; photo-copying apparatus (contact type); spools or reels, for film; screens for projectors.	—	Free	Free	Free
90.11 Microscopes and diffraction apparatus, electron and proton	—	Free	Free	Free
90.12 Compound optical microscopes, whether or not provided with means for photographing or projecting the image	—	Free	Free	Free
90.13 Optical appliances and instruments (but not including lighting appliances other than search-lights or spot lights), not falling within any other heading of this Chapter	—	Free	Free	Free
90.14 Surveying (including photo-grammetrical surveying), hydrographic, navigational, meteorological, hydrological and geophysical instruments; compasses; rangefinders	—	Free	Free	Free

Section XVIII
90.15-90.22	CUSTOMS DUTIES

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
90.15 Balances of a sensitivity of five centigrammes or better, with or without their weights	—	Free	Free	Free
90.16 Drawing, marking-out and mathematical calculating instruments, drafting machines, pantographs, slide rules, disc calculators and the like; measuring or checking instruments, appliances and machines, not falling within any other heading of this Chapter (for example, micrometers, callipers, gauges, measuring rods, balancing machines); profile projectors	—	Free	Free	Free
90.17 Medical, dental, surgical and veterinary instruments and appliances (including electro-medical apparatus and ophthalmic instruments)	—	Free	Free	Free
90.18 Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; artificial respiration, ozone therapy, oxygen therapy, aerosol therapy or similar apparatus; breathing appliances (including gas masks and similar respirators):
(A) Surgical walking frames of iron, steel or aluminium	(a)	75%	75%	50%
(B) Other	—	Free	Free	Free
90.19 Orthopaedic appliances, surgical belts, trusses and the like; artificial limbs, eyes, teeth and other artificial parts of the body; deaf aids; splints and other fracture appliances:
(A) Dentures, whole or part; metal bases (or plates) for dentures	(a)	25%	25%	25%
(B) Surgical bed cradles of iron, steel or aluminium	(a)	75%	75%	50%
(C) Other	—	Free	Free	Free
90.20 Apparatus based on the use of X-rays or of the radiations from radio-active substances (including radiography and radio-therapy apparatus); X-ray generators; X-ray tubes; X-ray screens; X-ray high tension generators; X-ray control panels and desks; X-ray examination or treatment tables, chairs and the like	—	Free	Free	Free
90.21 Instruments, apparatus or models, designed solely for demonstrational purposes (for example, in education or exhibition), unsuitable for other uses	—	Free	Free	Free
90.22 Machines and appliances for testing mechanically the hardness, strength, compressibility, elasticity and the like properties of industrial materials (for example, metals, wood, textiles, paper or plastics)	—	Free	Free	Free

	Section XVIII
CUSTOMS DUTIES	90.23-90.27

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
90.23 Hydrometers and similar instruments; thermometers, pyrometers, barometers, hygrometers, psychrometers, recording or not; any combination of these instruments:
(A) Thermometers suitable for use as parts of motor vehicles	(d)	37½%	37½%	37½%
(B) Other	—	Free	Free	Free
90.24 Instruments and apparatus for measuring, checking or automatically controlling the flow, depth, pressure or other variables of liquids or gasses, or for automatically controlling temperature, (for example, pressure gauges, thermostats, level gauges, flow meters, heat meters, automatic oven-draught regulators), not being articles falling within heading No. 90.14:
(A) Instruments and apparatus suitable for use as parts of motor vehicles, (for example, fuel gauges, oil pressure gauges)	(d)	37½%	37½%	37½%
(B) Other	—	Free	Free	Free
90.25 Instruments and apparatus for physical or chemical analysis (such as polarimeters, refractometers, spectrometers, gas analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like (such as viscometers, porosimeters, expansion meters); instruments and apparatus for measuring or checking quantities of heat, light or sound (such as photometers (including exposure meters), calorimeters); microtomes	—	Free	Free	Free
90.26 Gas, liquid and electricity supply or production meters; calibrating meters therefor:
(A) Gas supply meters	(a)	15%	10%	10%
(B) Single phase meters (for recording in watt-hours the consumption of electricity) which take not more than 100 Amperes of current	(a)	50%	50%	50%
(C) Other	—	Free	Free	Free
90.27 Revolution counters, production counters, taximeters, mileometers, pedometers and the like, speed indicators (including magnetic speed indicators) and tachometers (other than articles falling within heading No. 90.14); stroboscopes:	—	Free	Free	Free
(A) Mileometers, revolution indicators and speed indicators suitable for use as parts of motor vehicles; taximeters	(d)	37½%	37½%	37½%
(B) Other	—	Free	Free	Free

Section XVIII
90.28-90.29	CUSTOMS DUTIES

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
90.28 Electrical measuring, checking, analysing or automatically controlling instruments and apparatus:
(A) Instruments and apparatus suitable for use as parts of motor vehicles	(d)	37½%	37½%	37½%
(B) Other	—	Free	Free	Free
90.29 Parts or accessories suitable for use solely or principally with one or more of the articles falling within heading No. 90.23, 90.24, 90.26, 90.27 or 90.28:
(A) Parts of the electricity meters of heading No. 90.26 (B):
(1) Comprising two or more components assembled by bolts, nuts or screws, but not including counting trains	(a)	50%	50%	50%
(2) Other	—	Free	Free	Free
(B) Parts of the articles falling within heading No. 90.23 (A), 90.24 (A), 90.27 (A) or 90.28 (A)	(d)	37½%	37½%	37½%
(C) Other	—	Free	Free	Free

	Section XVIII
CUSTOMS DUTIES	91.01-91.06

Chapter 91

CLOCKS AND WATCHES AND PARTS THEREOF

Notes

1.—For the purposes of headings Nos. 91.02 and 91.07, the expression "watch movements" means movements regulated by a balance-wheel and hairspring and not exceeding twelve millimetres in thickness measured with the plate and bridges.

2.—Headings Nos. 91.07 and 91.08 are to be taken not to apply to spring-operated or weight-operated motors not fitted, nor adapted to be fitted, with escapements (heading No. 84.08).

3.—This Chapter does not cover parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), nor similar goods of artificial plastic materials (which are generally classified in heading No. 39.07). This Chapter also excludes weights, clock or watch glasses, watch chains or straps, parts of electrical equipment, ball bearings or bearing balls. Clock or watch springs are to be classified as clock or watch parts (heading No. 91.11).

4.—Except as provided in Notes 2 and 3, movements and other parts suitable for use both in clocks or watches and in other articles (for example, precision instruments) are to be taken as falling within this Chapter and not within any other Chapter.

5.—Cases, boxes and similar containers imported with articles of this Chapter are to be classified with such articles if they are of a kind normally sold therewith. Cases, boxes and similar containers imported separately are to be classified under their appropriate headings.

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
91.01 Pocket-watches, wrist-watches and other watches, including stop-watches:
(A) Stop-watches	—	Free	Free	Free
(B) Other	—	331/3% or £1 each*	331/3% or £1 each*	22 2/9% or 13s. 4d. each*
91.02 Clocks with watch movements (excluding clocks of heading No. 91.03)	—	50%	50%	331/3%
91.03 Instrument panel clocks and clocks of a similar type, for vehicles, aircraft or vessels	—	50%	50%	331/3%
91.04 Other clocks	—	50%	50%	331/3%
91.05 Time of day recording apparatus; apparatus with clock or watch movement (including secondary movement) or with synchronous motor, for measuring, recording or otherwise indicating intervals of time	—	Free	Free	Free
91.06 Time switches with clock or watch movement (including secondary movement) or with synchronous motor	—	Free	Free	Free

*Where alternative rates are shown, the rate applicable is whichever is the greater.

Section XVIII
91.07-91.11	CUSTOMS DUTIES

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
91.07 Watch movements (including stop-watch movements), assembled:
(A) Movements suitable for articles capable of indicating the time of day	—	331/3% or £1 each*	331/3% or £1 each*	22 2/9% or 13s. 4d. each*
(B) Other	—	Free	Free	Free
91.08 Clock movements, assembled:
(A) Movements suitable for articles capable of indicating the time of day	(a)	50%	50%	331/3%
(B) Other	—	Free	Free	Free
91.09 Watch cases and parts of watch cases, including blanks thereof	(c)	331/3%	331/3%	22 2/9%
91.10 Clock cases and cases of a similar type for other goods of this Chapter, and parts thereof:
(A) Cases suitable for articles capable of indicating the time of day and parts of such cases, being articles assembled otherwise than solely by pressing, soldering, welding, spinning, riveting or a similar process or combination of such processes	(a)	50%	50%	331/3%
(B) Other	—	Free	Free	Free
91.11 Other clock and watch parts:
(A) Assembled otherwise than solely by pressing, soldering, welding, spinning, riveting or a similar process or a combination of such processes:
(1) For clocks	(a)	50%	50%	331/3%
(2) For watches:
(a) Assemblies which incorporate the front and back plates or which incorporate a plate and one or more bridges	—	331/3% or £1 each*	331/3% or £1 each*	22 2/9 or 13s. 4d. each*
(b) Other	(a)	331/3% or 5s. each*	331/3% or 5s. each*	22 2/9% or 3s. 4d. each*
(B) Other	—	Free	Free	Free

*Where alternative rates are shown, the rate applicable is whichever is the greater.

	Section XVIII
CUSTOMS DUTIES	92.01-92.06

Chapter 92

MUSICAL INSTRUMENTS; SOUND RECORDERS AND REPRODUCERS; TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, MAGNETIC; PARTS AND ACCESSORIES OF SUCH ARTICLES

Notes

1.—This Chapter does not cover:

(a) Film wholly or partly sensitised for photographic or photo-electric recording or such film exposed, whether or not developed (Chapter 37);

(b) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of artificial plastic materials (which are generally classified in heading No. 39.07);

(c) Microphones, amplifiers, loudspeakers, head-phones, switches, stroboscopes and other accessory instruments, apparatus or equipment falling within Chapter 85 or 90, for use with but not incorporated in or housed in the same cabinet as instruments of the present Chapter; sound recorders or reproducers combined with a radio receiver (heading No. 85.15);

(d) Brushes (for cleaning musical instruments) falling within heading No. 96.02;

(e) Toy instruments (heading No. 97.03); or

(f) Collectors' pieces or antiques (heading No. 99.05 or 99.06).

2.—For the purposes of this Chapter, an incomplete or unfinished instrument or apparatus is to be classified as the corresponding complete or finished article, provided it has the essential character of such a complete or finished article.

3.—Bows and sticks and similar devices used in playing the musical instruments of headings Nos. 92.02 and 92.06 imported with such instruments in numbers normal thereto and clearly intended for use therewith, are to be classified in the same heading as the relative instruments.

Perforated music rolls (heading No. 92.10) and gramophone records and the like (heading No. 92.12) imported with an instrument are to be treated as separate articles and not as forming a part of such instrument.

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
92.01 Pianos (including automatic pianos, whether or not with keyboards); harpsichords and other keyboard stringed instruments; harps but not including aeolian harps	(a)	331/3%	22 2/9%	22 2/9%
92.02 Other string musical instruments	(a)	331/3%	22 2/9%	22 2/9%
92.03 Pipe and reed organs, including harmoniums and the like	(a)	331/3%	22 2/9%	22 2/9%
92.04 Accordions, concertinas and similar musical instruments; mouth organs	(a)	331/3%	22 2/9%	22 2/9%
92.05 Other wind musical instruments	(a)	331/3%	22 2/9%	22 2/9%
92.06 Percussion musical instruments (for example, drums, xylophones, cymbals, castanets)	(a)	331/3%	22 2/9%	22 2/9%

Section XVIII
92.07-92.11	CUSTOMS DUTIES

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
92.07 Electro-magnetic, electrostatic, electronic and similar musical instruments (for example, pianos, organs, accordions)	(a)	331/3%	22 2/9%	22 2/9%
92.08 Musical instruments not falling within any other heading of this Chapter (for example, fairground organs, mechanical street organs, musical boxes, musical saws); mechanical singing birds; decoy calls and effects of all kinds; mouth-blown sound signalling instruments (for example, whistles and boatswains' pipes):
(A) Musical instruments:
(1) Musical boxes suitable for domestic or household use, being representations of houses, cottages, castles or similar buildings or of round towers, (excluding articles of a religious character), of plaster of Paris, papier maché, or artificial plastic material	(a)	60%	60%	40%
(2) Other, including musical boxes not falling within subheading (A) (1) of this heading	(a)	331/3	22 2/9%	22 2/9%
(B) Other	—	Free	Free	Free
92.09 Musical instrument strings:
(A) Catgut strings, excluding catgut strings bound with wire	—	Free	Free	Free
(B) Other	(a)	331/3%	22 2/9%	22 2/9%
92.10 Parts and accessories of musical instruments (other than strings), including perforated music rolls and mechanisms for musical boxes; metronomes, tuning forks and pitch pipes of all kinds:
(A) Metronomes, tuning forks and pitch pipes of all kinds	—	Free	Free	Free
(B) Other	(a)	331/3%	22 2/9%	22 2/9%
92.11 Gramophones, dictating machines and other sound recorders and reproducers, including record players and tape decks, with or without sound-heads; television image and sound recorders and reproducers, magnetic:
(A) Gramophones and record players	(a)	331/3%	22 2/9%	22 2/9%
(B) Other	—	Free	Free	Free

	Section XVIII
CUSTOMS DUTIES	92.12-92.13

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
92.12 Gramophone records and other sound or similar recordings; matrices for the production of records, prepared record blanks, film for mechanical sound recording, prepared tapes, wires, strips and like articles of a kind commonly used for sound or similar recording:
(A) Gramophone records	(a)	15% or 1s. 6d. each*	15% or 1s. 6d. each*	10% or 1s. each*
(B) Other	—	Free	Free	Free
92.13 Other parts and accessories of apparatus falling within heading No. 92.11:
(A) Parts and accessories of gramophones and record players	(a)	331/3%	22 2/9%	22 2/9%
(B) Other	—	Free	Free	Free

*Where alternative rates are shown, the rate applicable is whichever is the greater.

Section XVIII
93.01-93.05	CUSTOMS DUTIES

SECTION XIX

ARMS AND AMMUNITION; PARTS THEREOF

Chapter 93

ARMS AND AMMUNITION; PARTS THEREOF

Notes

1.—This Chapter does not cover:

(a) Goods falling within Chapter 36 (for example, percussion caps, detonators, signalling flares);

(b) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of artificial plastic materials (which are generally classified in heading No. 39.07);

(d) Telescopic sights and other optical devices suitable for use with arms, unless mounted on a firearm or imported with the firearm on which they are designed to be mounted (Chapter 90);

(e) Bows, arrows, fencing foils or toys falling within Chapter 97; or

(f) Collectors' pieces or antiques (heading No. 99.05 or 99.06).

2.—For the purposes of this Chapter, incomplete or unfinished arms are to be classified with the corresponding complete or finished articles, provided they have the essential character of such complete or finished articles.

3.—In heading No. 93.07, the reference to "parts thereof" is to be taken not to include radio or radar apparatus of heading No. 85.15.

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
93.01 Side-arms (for example, swords, cutlasses and bayonets) and parts thereof and scabbards and sheaths therefor	—	Free	Free	Free
93.02 Revolvers and pistols, being firearms	—	Free	Free	Free
93.03 Artillery weapons, machine-guns, sub-machine-guns and other military firearms and projectors (other than revolvers and pistols)	—	Free	Free	Free
93.04 Other firearms, including Very light pistols, pistols and revolvers for firing blank ammunition (only, line-throwing guns and the like:)
(A) Sporting guns (including sporting rifles)	(c)	60%	60%	40%
(B) Other	—	Free	Free	Free
93.05 Arms of other descriptions, including air, spring and similar pistols, rifles and guns	—	Free	Free	Free

	Section XVIII
CUSTOMS DUTIES	93.06-93.07

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
93.06 Parts of arms, including roughly sawn gum stock blocks and gun barrel blanks, but not including parts of side-arms:
(A) Parts of the articles mentioned at heading No. 93.04 (A)	(c)	60%	60%	40%
(B) Other	—	Free	Free	Free
93.07 Bombs, grenades, torpedoes, mines, guided weapons and missiles and similar munitions of war, and parts thereof; ammunition and parts thereof, including cartridge wads; lead shot prepared for ammunition:
(A) Filled shot cartridges of a kind for use in shotguns	(a)	£1 10s. per hundred	£1 10s. per hundred	£1 10s. per hundred
(B) Other	—	Free	Free	Free

SECTION XX
94	CUSTOMS DUTIES

SECTION XX

MISCELLANEOUS MANUFACTURED ARTICLES

Chapter 94

FURNITURE AND PARTS THEREOF; BEDDING, MATTRESSES, MATTRESS SUPPORTS, CUSHIONS AND SIMILAR STUFFED FURNISHINGS

Notes

1.—This Chapter does not cover:

(a) Pneumatic or water mattresses, pillows or cushions, falling within Chapter 39, 40 or 62;

(b) Standard lamps, table lamps, wall lamp brackets and other lighting fittings; these are classified according to the constituent material (for example, in heading No. 44.27, 70.14 or 83.07);

(c) Articles of stone or ceramic materials, used as chairs, seats, tables or columns, of the kind used in parks, gardens or vestibules (Chapter 68 or 69);

(d) Mirrors designed for placing on the floor or ground (for example, cheval-glasses (swing-mirrors)) falling within heading No. 70.09;

(e) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of artificial plastic materials (which are generally classified in heading No. 39.07); and safes falling within heading No. 83.03;

(f) Furniture specially designed as parts of refrigerators of heading No. 84.15; furniture specially designed for sewing machines (heading No. 84.41);

(g) Furniture specially designed as parts of radio-gramophones, wireless sets or television sets (heading No. 85.15);

(h) Dentists' spittoons falling within heading No. 90.17;

(ij) Goods falling within Chapter 91 (for example, clocks and clock cases);

(k) Furniture specially designed as parts of gramophones, of dictating machines or of other sound reproducers or recorders, falling within heading No. 92.13; or

(l) Toy furniture (heading No. 97.03), billiard tables and other furniture specially constructed for games (heading No. 97.04) or for conjuring tricks (heading No. 97.05).

2.—The references in headings Nos. 94.01 and 94.02 to chairs and other seats and in headings Nos. 94.02 and 94.03 to furniture are to be taken as not applying to articles which are not designed for placing on the floor or ground.

This provision is, however, to be taken not to apply to the following, even if they are designed to be fixed to the wall or to stand one on the other:

(a) Kitchen cabinets and similar cupboards;

(b) Folding seats and beds;

3.—An article of furniture, whether or not comprising sheets, parts or fittings of glass, marble or other materials, imported unassembled, is to be treated as a single assembled article of furniture, provided that the parts are imported together.

4.—(a) In this Chapter references to parts of goods do not include references to sheets (whether or not cut to shape but not combined with other parts) of glass (including mirrors) or of marble or other stone.

(b) Goods described in heading No. 94.04, imported separately, are not to be classified in heading No. 94.01, 94.02 or 94.03 as parts of goods.

5.—For the purposes of this Chapter, the expression "motor vehicles" means those motor vehicles and trailers therefor which are shown in Chapter 87 as chargeable with duty.

	Section XX
CUSTOMS DUTIES	94.01-94.02

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
94.01 Chairs and other seats, (other than those falling within heading No. 94.02), whether or not convertible into beds, and parts thereof:
(A) Chairs and other seats:
(1) For motor vehicles	(d)	50%	50%	50%
(2) Outdoor seats and deck chairs of wood	(a)	50%	50%	331/3%
(3) Seats and seating of the kind commonly known as tip-up chairs for cinemas and theatres	(a)	75% or £1 10s. per chair*	75% or £1 10s. per chairast;	50% or £1 per chair*
(4) Dual-purpose stool-steps of aluminium	(a)	37½%	37½%	25%
(5) Other	(a)	75%	75%	50%
(B) Parts:
(1) Of the motor vehicle seats of subheading (A) (1) of this heading	(d)	50%	50%	50%
(2) Of the articles of subheading (A) (2) of this heading, being parts of wood	(a)	50%	50%	331/3%
(3) Standards for the articles of subheading (A) (3) of this heading	(a)	75% 12s. each*	75% 12s. each*	50% 8s. each*
(4) Seat bottoms and seat bottom frames for the articles of subheading (A) (3) of this heading	(a)	75% or 18s. each*	75% or 18s. each*	50% or 12s. each*
(5) Stiles, treads, rungs and feet, of aluminium, for the articles of subheading (A) (4) of this heading	(a)	37½%	37½%	25%
(6) Other:
(a) Of metal or wood	(a)	75%	75%	50%
(b) Of other materials	—	Free	Free	Free
94.02 Medical, dental, surgical or veterinary furniture (for example, operating tables, hospital beds with mechanical fittings); dentists' and similar chairs with mechanical elevating, rotating or reclining movements; parts of the foregoing articles:
(A) Bedsteads, chairs, medical instrument tables and medical dressing tables, stools, seats, couches, cupboards, lockers, leg rests and wheeled stretchers, of metal	(a)	75%	75%	50%
(B) Other furniture	—	Free	Free	Free

*Where alternative rates are shown, the rate applicable is whichever is the greater.

Section XX
94.02-94.04	CUSTOMS DUTIES

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
94.02 Medical, dental, etc., furniture—contd.
(C) Parts:
(1) Of the goods of subheading (A) of this heading, of metal	(a)	75%	75%	50%
(2) Other	—	Free	Free	Free
94.03 Other furniture and parts thereof:
(A) Bedsteads	(a)	75%	75%	50%
(B) Stands for carrycots	(a)	75%	75%	50%
(C) Other furniture:
(1) Of wood:
(a) Outdoor tables; easels; display stands; boots racks; ornamental tubs; showcases and similar shop equipment	(a)	50%	50%	331/3%
(b) Other	(a)	75%	75%	50%
(2) Of metal:
(a) Fireside companion sets and stands therefor	(a)	37½%	37½%	25%
(b) Tables; cupboards; food wagons; lockers; screens (including draught or bed screens); guards; filing cabinets, racks and shelving, for commercial, office or library use; commercial display stands	(a)	75%	75%	50%
(c) Other	—	Free	Free	Free
(3) Of sheets or plate glass	(a)	60%	60%	40%
(4) Other	—	Free	Free	Free
(D) Parts:
(1) Of metal or wood	(a)	75%	75%	50%
(2) Of other materials	—	Free	Free	Free
94.04 Mattress supports; articles of bedding or similar furnishing fitted with springs or stuffed or internally fitted with any material or of expanded, foam or sponge rubber or expanded, foam or sponge artificial plastic material, whether or not covered, (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows):
(A) Mattress supports	(a)	75%	50%	50%

	Section XX
CUSTOMS DUTIES	94.04

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
94.04 Mattress supports, etc.—contd.
(B) Mattresses:
(1) Of rubber	—	Free	Free	Free
(2) Other	(a)	75%	50%	50%
(C) Pouffes	(a)	75%	75%	50%
(D) Cushions of expanded, foam or sponge material which is polyurethane	(a)	50%	50%	331/3%
(E) Filled quilts and eiderdowns	(a)	50%	331/3%	331/3%
(F) Other:
(1) Articles of bedding	(a)	50%	50%	50%
(2) Other	—	Free	Free	Free

Section XX
95.01-95.02	CUSTOMS DUTIES

Chapter 95

ARTICLES AND MANUFACTURES OF CARVING OR MOULDING MATERIAL

Note

This Chapter does not cover:

(a) Articles falling within Chapter 66 (for example, parts of umbrellas, walking-sticks);

(b) Fans or hand screens, non-mechanical (heading No. 67.05);

(d) Cutlery or other articles falling within Chapter 82, whether or not having handles or other parts of carving or moulding materials; the headings of the present Chapter apply, however, to separate handles or other parts: of such articles;

(e) Articles falling within Chapter 90 (for example, spectacle frames);

(f) Articles falling within Chapter 91 (for example, clock or watch cases);

(g) Articles falling within Chapter 92 (for example, musical instruments and parts thereof);

(h) Articles falling within Chapter 93 (arms and parts thereof);

(ij) Articles falling within Chapter 94 (furniture and parts thereof);

(k) Brushes, powder puffs or other articles falling within Chapter 96;

(l) Articles falling within Chapter 97 (toys, games and sports requisites);

(m) Articles falling within Chapter 98 (for example, buttons, cuff-links, smoking pipes, combs); or

(n) Collectors' pieces or antiques (Chapter 99).

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
95.01 Worked tortoise-shell and articles of tortoise-shell:
(A) Rosaries and assemblies of beads for rosaries	(a)	75% or 1½d. per length of ten beads or fraction of ten beads*	75% or 1½d. per length of ten beads or fraction of ten beads*	50% or 1d. per length of ten beads or fraction of ten beads*
(B) Other	—	Free	Free	Free
95.02 Worked mother of pearl and articles of mother of pearl:
(A) Rosaries and assemblies of beads for rosaries	(a)	75% or 1½d. per length of ten beads or fraction of ten beads*	75% or 1½d. per length of ten beads or fraction of ten beads*	50% or 1d. per length of ten beads or fraction of ten beads*
(B) Other	—	Free	Free	Free

*Where alternative rates are shown, the rate applicable is whichever is the greater.

	Section XX
CUSTOMS DUTIES	95.03-95.06

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
95.03 Worked ivory and articles of ivory:
(A) Rosaries and assemblies of beads for rosaries	(a)	75% or 1½d. per length of ten beads or fraction of ten beads*	75% or 1½d. per length of ten beads or fraction of ten beads*	50% or 1d. per length of ten beads or fraction of ten beads*
(B) Other	—	Free	Free	Free
95.04 Worked bone (excluding whalebone) and articles of bone (excluding whalebone):
(A) Rosaries and assemblies of beads for rosaries	(a)	75% or 1½d. per length of ten beads or fraction of ten beads*	75% or 1½d. per length of ten beads or fraction of ten beads*	50% or 1d. per length of ten beads or fraction of ten beads*
(B) Other	—	Free	Free	Free
95.05 Worked horn, coral (natural or agglomerated) and other animal carving material, and articles of horn, coral (natural or agglomerated) or of other animal carving material:
(A) Rosaries and assemblies of beads for rosaries	(a)	75% or 1½d. per length of ten beads or fraction of ten beads*	75% or 1½d. per length of ten beads or fraction of ten beads*	50% or 1d. per length of ten beads or fraction of ten beads*
(B) Other	—	Free	Free	Free
95.06 Worked vegetable carving material (for example, corozo) and articles of vegetable carving material:
(A) Rosaries and assemblies of beads for rosaries	(a)	75% or 1½d. per length of ten beads or fraction of ten beads*	75% or 1½d. per length of ten beads or fraction of ten beads*	50% or 1d. per length of ten beads or fraction of ten beads*
(B) Other	—	Free	Free	Free

*Where alternative rates are shown, the rate applicable is whichever is the greater.

Section XX
95.07-95.08	CUSTOMS DUTIES

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
95.07 Worked jet (and mineral substitutes for jet), amber, meerschaum, agglomerated amber and agglomerated meerschaum, and articles of those substances:
(A) Rosaries and assemblies of beads for rosaries	(a)	75% or 1½d. per length of ten beads or fraction of ten beads*	75% or 1½d. per length of ten beads or fraction of ten beads*	50% or 1d. per length of ten beads or fraction of ten beads*
(B) Other	—	Free	Free	Free
95.08 Moulded or carved articles of wax, of stearin, of natural gums or natural resins (for example, copal or rosin) or of modelling pastes, and other moulded or carved articles not elsewhere specified or included; worked, unhardened gelatin (except gelatin falling within heading No. 35.03) and articles of unhardened gelatin:
(A)Articles for personal or domestic use which are made of wax, the following:	(c)	60%	60%	40%
Cake decorations
Artificial flowers
Wreaths
(B) Worked, unhardened gelatin	(a)	75%	50%	50%
(C) Other	—	Free	Free	Free

*Where alternative rates are shown, the rate applicable is whichever is the greater.

	Section XX
CUSTOMS DUTIES	96.01-96.06

Chapter 96

BROOMS, BRUSHES, FEATHER DUSTERS, POWDER-PUFFS AND SIEVES

Notes

1.—This Chapter does not cover:

(a) Articles falling within Chapter 71;

(b) Brushes of a kind specialised for use in dentistry or for medical, surgical or veterinary purposes, falling within heading No. 90.17; or

2.—In heading No. 96.03, the expression "prepared knots and tufts for broom or brush making" is to be taken to apply only to unmounted knots and tufts of animal hair, vegetable fibre or other material, which are ready for incorporation without division in brooms or brushes, or which require only such further minor processes as glueing or coating the butts, or trimming to shape at the top, to render them ready for such incorporation.

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
96.01 Brooms and brushes, consisting of twigs or other vegetable materials merely bound together and not mounted in a head (for example, besoms and whisks), with or without handles	(a)	75%	50%	50%
96.02 Other brooms and brushes (including brushes of a kind used as parts of machines); paint rollers; squeegees (other than roller squeegees) and mops:
(A) Brooms and brushes; mops:
(1) Brushes of a kind used as parts of machines	—	Free	Free	Free
(2) Other	(a)	75%	50%	50%
(B) Paint rollers; squeegees (not being roller squeegees)	—	Free	Free	Free
96.03 Prepared knots and tufts for broom or brush making	(a)	50%	331/3%	331/3%
96.04 Feather dusters	—	Free	Free	Free
96.05 Powder-puffs and pads for applying cosmetics or toilet preparations, of any material:
(A) Of woven textile fabric	(a)	50%	50%	50%
(B) Other	—	Free	Free	Free
96.06 Hand sieves and hand riddles, of any material:
(A) With metal mesh	(a)	331/3%	331/3%	33½%
(B) Other	—	Free	Free	Free

Section XX
97	CUSTOMS DUTIES

Chapter 97

TOYS, GAMES AND SPORTS REQUISITES; PARTS THEREOF

Notes

1.—This Chapter does not cover:

(a) Christmas tree candles (heading No. 34.06);

(b) Fireworks or other pyrotechnic articles falling within heading No. 36.05;

(c) Yarns, monofil, cords or gut and the like for fishing, cut to length but not made up into fishing lines, falling within Chapter 39, heading No. 42.06 or Section XI;

(d) Sports bags or other containers of heading No. 42.02 or 43.03;

(e) Sports clothing or fancy dress, of textiles, falling within Chapter 60 or 61;

(f) Textile flags or bunting, or sails for boats or land craft, falling within Chapter 62;

(g) Sports footwear (other than skating boots with skates attached), cricket pads, shin-guards or the like, falling within Chapter 64, or sports headgear falling within Chapter 65;

(h) Climbing sticks, whips, riding crops or the like (heading No. 66.02), or parts thereof (heading No. 66.03);

(ij) Unmounted glass eyes for dolls or other toys, falling within heading No. 70.19;

(k) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of artificial plastic materials (which are generally classified in heading No. 39.07);

(l) Articles falling within heading No. 83.11;

(m) Sports vehicles (other than bobsleighs, toboggans and the like) falling within Section XVII;

(n) Children's cycles fitted with ball bearings and in the normal form of adults' cycles (heading No. 87.10);

(o) Sports craft such as canoes and skiffs (Chapter 89), or their means of propulsion (Chapter 44 for such articles made of wood);

(p) Spectacles, goggles and the like, for sports and outdoor games (heading No. 90.04);

(q) Decoy calls and whistles (heading No. 92.08);

(r) Arms or other articles of Chapter 93; or

(s) Racquet strings, tents or other camping goods, or gloves (classified, in general, according to the material of which they are made).

2.—The headings of this Chapter are to be taken to include articles in which pearls, precious or semi-precious stones (natural, synthetic or reconstructed), precious metals or rolled precious metals constitute only minor constituents.

3.—In heading No. 97.02 the term "dolls" is to be taken to apply only to such articles as are representations of human beings.

4.—An incomplete or unfinished article is to be classified with the corresponding complete or finished article, provided it has the essential character of that complete or finished article.

5.—Subject to Note 1 above, parts and accessories which are suitable for use solely or principally with articles falling within any heading of this Chapter are to be classified with those articles.

	Section XX
CUSTOMS DUTIES	97.01-97.03

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
97.01 Wheeled toys designed to be ridden by children (for example, toy bicycles and tricycles and pedal motor cars); dolls' prams and dolls' push chairs:
(A) Flat back tricycles, scooters, and parts (other than wheels) of such toys, of metal	(c)	60%	60%	40%
(B) Dolls' prams and parts (other than wheels) thereof	(a)	50%	50%	50%
(C) Wire-spoked wheels having an external diameter (exclusive of any tyres fitted thereto) of not less than 4½ inches and not more than 5½ inches; disc wheels of iron or steel (other than cast iron) having a rim width not exceeding ¾ inch	(a)	60%	60%	40%
(D) Other:
(1) Of wood	(a)	50%	50%	50%
(2) Other	—	Free	Free	Free
97.02 Dolls:
(A) Dolls	(a)	75% or 1s. 6d. each*	75% or 1s. 6d. each*	50% or 1s. 0d. each*
(B) Parts and accessories	(a)	75%	75%	50%
97.03 Other toys; working models of a kind used for recreational purposes:
(A) Wheelbarrows of metal	(c)	60%	60%	40%
(B) Balloons	(c)	60% or 6d. per dozen or part of a dozen*	60% or 6d. per dozen or part of a dozen*	40% or 4d. per dozen or part of a dozen*
(C) Toy handbags	(a)	60%	60%	40%
(D) Toys of wood of a value exceeding 1s. 3d. each	(a)	50% or 1s. each*	50% or 1s. each*	50% or 1s. each*
(E) Toys of rubber or of artificial plastic material:
(1) Soft toys	(c)	60% or 1s. 6d. each*	60% or 1s. 6d. each*	40% or 1s. each*
(2) Other	(c)	60%	60%	40%

*Where alternative rates are shown, the rate applicable is whichever is the greater.

Section XX
97.03-97.05	CUSTOMS DUTIES

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
97.03 Other toys, etc.—contd.
(F) Other toys; working models of a kind used for recreational purposes:
(1) Soft toys of a value exceeding 1s. 3d. each	(a)	50% or 1s. each*	50% or 1s. each*	50% of 1s. each*
(2) Other	—	Free	Free	Free
(G) Parts:
(1) Of the toys of subheadings (A), (C) and (E) of this heading, of metal (other than wheels), of rubber or of artificial plastic material	(c)	60%	60%	40%
(2) Wire-spoked wheels having an external diameter (exclusive of any tyres fitted thereto) of not less than 4½ inches and not more than 5½ inches; disc wheels of iron or steel (other than cast iron) having a rim width not exceeding ¾ inch	(a)	60%	60%	40%
(3) Other	—	Free	Free	Free
97.04 Equipment for parlour, table and funfair games for adults or children (including billiard tables and pintables and table-tennis requisites):
(A) Playing cards	(a)	9s. per dozen packs	6s. per dozen packs	6s. per dozen packs
(B) Tables (including coin or disc-operated tables) for billiards and such games; tables with inlaid tops in the form of playing boards for chess, draughts or the like	(a)	75%	50%	50%
(C) Other	(a)	15%	10%	10%
97.05 Carnival articles; entertainment articles (for example, conjuring tricks and novelty jokes); Christmas tree decorations and similar articles for Christmas festivities (for example, artificial Christmas trees, Christmas stockings, imitation yule logs, Nativity scenes and figures therefore):
(A) Christmas crackers	(a)	25% or 1d. each*	25% or 1d. each*	15% or 2/3d. each*
(B) Filled Christmas stockings, snowballs, and similar articles	(a)	331/3%	331/3%	331/3%
(C) Figures for Nativity scenes (cribs), of plaster of paris, papier maché or a combination of plaster of paris and papier maché	(a)	75%	50%	50%
(D) Other	—	Free	Free	Free

*Where alternative rates are shown, the rate applicable is whichever is the greater.

	Section XX
CUSTOMS DUTIES	97.06

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
97.06 Appliances, apparatus, accessories and requisites for gymnastics or athletics, or for sports and outdoor games (other than articles falling within heading No. 97.04):
(A) Footballs the covers of which are made of leather; football covers of leather	(a)	75%	75%	50%
(B) Tennis balls	(a)	50%	50%	50%
(C) Golf balls	—	Free	Free	Free
(D) Racquets and unstrung racquet frames; bends for use in the manufacture of racquets	(a)	75% plus 10s. per racquet, frame or bend	75% plus 10s. per racquet, frame or bend	75% plus 10s. per racquet, frame or bend
(E) Parts of wood of the goods of subheading (D) of this heading	(a)	75%	75%	75%
(F) Hockey sticks; cricket bats of a length of not less than twenty-nine inches; parts of wood of such articles	(a)	75%	75%	75%
(G) Other parts of the goods of subheadings (D) and (F) of this heading	—	Free	Free	Free
(H) Cricket stumps of a length exceeding twenty inches; bails for cricket stumps	(a)	50%	50%	50%
(IJ) Net posts for use in the games of lawn tennis, badminton or similar games	(a)	50%	50%	50%
(K) Machines for marking out tennis courts, playing pitches, running tracks or the like	(a)	50%	50%	50%
(L) Golf clubs; golf club shafts fitted with grips; golf club heads of metal which have been subjected to all or any of the following processes, that is to say, boring, name stamping, face stamping, and polishing; golf club heads of wood which have been subjected to all or any of the following processes, that is to say, rasping, filing, smoothing and polishing	(a)	75%	50%	50%
(M) Presses for racquets, of wood	(a)	50%	50%	331/3%
(N) Equipment for children's playgrounds	—	Free	Free	Free
(O) Other articles	(a)	15%	10%	10%
(P) Parts of the goods of subheadings (IJ), (M) and (O) of this heading and parts of golf clubs not falling within subheading (L) of this heading	—	Free	Free	Free

Section XX
97.07-97.08	CUSTOMS DUTIES

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
97.07 Fish-hooks, line fishing rods and tackle; fish landing nets and butterfly nets; decoy "birds", lark mirrors and similar hunting or shooting requisites:
(A) Fishing rods	(c)	60% or 10s. each*	60% or 10s. each*	40% or 6s. 8d. each*
(B) Sections of fishing rods	(c)	60% or 5s. each*	60% or 5s. each*	40% or 3s. 4d. each*
(C) Fish hooks (other than hooks with gut attached), split rings and swivels; blanks for fishing rods	—	Free	Free	Free
(D) Parts of fishing rods not falling within subheading (B) or (C) of this heading	(c)	60%	60%	40%
(E) Fishing reels, other than reels of wood	(a)	15%	10%	10%
(F) Other articles of fishing tackle; fish landing nets	(c)	60%	60%	40%
(G) Other	—	Free	Free	Free
97.08 Roundabouts, swings, shooting galleries and other fairground amusements; travelling circuses, traveling menageries and travelling theatres:
(A) Roundabouts, swings, shooting galleries and other fairground amusements, but not including auxiliary equipment of a kind which, if imported separately, would fall to be classified elsewhere	—	Free	Free	Free
(B) Other	The rates and licensing provisions that would apply to the different articles if imported separately

*Where alternative rates are shown, the rate applicable is whichever is the greater.

	Section XX
CUSTOMS DUTIES	98.01-98.02

Chapter 98

MISCELLANEOUS MANUFACTURED ARTICLES

NOTES

1.—This Chapter does not cover:

(a) Eyebrow and other cosmetic pencils (heading No. 33.06);

(b) Buttons, studs, cuff-links or other articles of a kind described in heading No. 98.01 or 98.12, if made wholly or partly of precious metal or rolled precious metal (subject to the provisions of Note 2 (a) to Chapter 71) or if containing pearls or precious or semi-precious stones (natural, synthetic or reconstructed) (Chapter 71);

(c) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of artificial plastic materials (which are generally classified in heading No. 39.07);

(d) Mathematical drawing pens (heading No. 90.16); or

(e) Toys falling within Chapter 97.

2.—Subject to Note 1 above, the headings in this Chapter are to be taken to apply to goods of the kind described whether or not composed wholly or partly of precious metal or rolled precious metal or of pearls or precious or semi-precious stones (natural, synthetic or reconstructed).

3.—Cases, boxes and similar containers imported with articles of this Chapter are to be classified with such articles if they are of a kind normally sold therewith. Cases, boxes and similar containers imported separately are to be classified under their appropriate headings.

4.—Filled slats for use in the manufacture of pencils, crayons or other articles of heading No. 98.05 are to be taken to fall within that heading and each such slat shall be deemed to consist of a number of articles equal to the number of slips or leads in the slat and duty shall be charged thereon accordingly.

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
98.01 Buttons and button moulds, studs, cuff-links, and press-fasteners, including snap-fasteners and press-studs; blanks and parts of such articles:
(A) Uncovered buttons, other than buttons of stone, metal, leather, mother of pearl, fresh water shell or sea shell	(a)	75% or 1s. 6d. per gross*	75% or 1s. 6d. per gross*	75% or 1s. 6d. per gross*
(B) Button blanks, other than blanks of stone, metal, leather, mother of pearl, fresh water shell or sea shell	(a)	75% or 1s. 6d. per gross*	50% or 1s. per gross*	50% or 1s per gross*
(C) Other	—	Free	Free	Free
98.02 Slide fasteners and parts thereof:
(A) Slide fasteners	(a)	60% or 1½d. per inch or part of an inch of the length*	60% or 1½d. per inch or part of an inch of the length*	40% or 1d. per inch or part of an inch of the length*

*Where alternative rates are shown, the rate applicable is whichever is the greater.

Section XX
98.02-98.04	CUSTOMS DUTIES

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
98.02 Slide fasteners and parts thereof—contd.
(B) Parts of slide fasteners:
(1) Consisting of a double row or chain of scoops, teeth or continuous spiral mounted on many material	(a)	60% or 1½d. per inch or part or an inch of the length*	60% of 1½d. per inch or part of an inch of the length*	40% or 1d. per inch or part of an inch of the length*
(2) Consisting of a single row or chain of scoops, teeth or continuous spiral mounted on any material	(a)	60% or ¾d. per inch or part of an inch of the length*	60% or ¾d per inch or part of an inch of the length*	40% or ½d. per inch or part of an inch of the length*
(3) Unmounted scoops, teeth or continuous spiral	(a)	60%	60%	40%
(4) Other	—	Free	Free	Free
98.03 Fountain pens, stylograph pens and pencils (including ball point pens and pencils) and other pens, pen-holders, pencil-holders and similar holders, propelling pencils and sliding pencils; parts and fittings thereof, other than those falling within heading No. 98.04 or 98.05:
(A) Fountain pens; ball point pens and pencils, whether or not containing ink reservoirs	(c)	9d. each	9d. each	6d. each
(B) Parts of the goods of subheading (A) of this heading:
(1) Barrels	(c)	4½d. each	4½d. each	3d. each
(2) Refills and assemblies of parts of refills for ball point pens and pencils	(c)	3d. each	3d. each	2d. each
(3) Other:
(a) Of artificial plastic material	(c)	3d. each	3d. each	2d. each
(b) Other	—	Free	Free	Free
(C) Pen-handle sticks of wood, enamelled, lacquered or varnished	(a)	50% or 6s. per gross*	331/3% or 4s. per gross*	331/3% or 4s. per gross*
(D) Propelling pencils and sliding pencils	—	45%	45%	30%
(E) Other	—	Free	Free	Free
98.04 Pen nibs and nib points	—	Free	Free	Free

*Where alternative rates are shown, the rate applicable is whichever is the greater.

	Section XX
CUSTOMS DUTIES	98.05-98.08

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
98.05 Pencils (other than pencils of heading No. 98.03), pencil leads, slate pencils, crayons and pastels, drawing charcoals and writing and drawing chalks; tailors' and billiards chalks:
(A) Pencils:
(1) Of a length (including any accessories or fittings) of 8 inches or less	(a)	50% or 12s. 0d. per gross*	331/3% or 8s. 0d. per gross*	331/3% or 8s. 0d. per gross*
(2) Of a length (including any accessories or fittings) of more than 8 inches	(a)	50% or £1 4s. 0d. per gross*	331/3% or 16s. 0d. per gross*	331/3% or 16s. 0d. per gross*
(B) Leads for propelling and sliding pencils	—	45%	45%	30%
(C) Crayons, pastels, writing and drawing chalks and tailors' chalks (excluding those produced by a casting process, if not made on a wax basis):
(1) Of a length (including any accessories or fittings) of 8 inches or less	(a)	50% or 6s. 0d. per gross*	331/3% or 4s. 0d. per gross*	331/3% or 4s. 0d. per gross*
(2) Of a length (including any accessories or fittings) of more than 8 inches	(a)	50% or 12s. 0d. per gross*	331/3% or 8s. 0d per gross*	331/3% or 8s. 0d. per gross*
(D) Other	—	Free	Free	Free
98.06 Slates and boards, with writing or drawing surfaces, whether framed or not:	—	Free	Free	Free
98.07 Date, sealing and similar stamps, designed for operating in the hand; hand-operated composing sticks and hand printing sets incorporating such composing sticks:
(A) Date stamps and marking stamps wholly or partly of rubber	(a)	15%	10%	10%
(B) Other	—	Free	Free	Free
98.08 Typewriter and similar ribbons, whether or not on spools; ink-pads, with or without boxes:
(A) Typewriter and similar ribbons, whether or not on spools:

*Where alternative rates are shown, the rate applicable is whichever is the greater.

Section XX
98.08-98.11	CUSTOMS DUTIES

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
98.08 Typewriter and similar ribbons, etc.—contd.
(A) Typewriter, etc., ribbons—contd.
(1) Of a width not exceeding 3 inches	(a)	50% or 3s. 4d. per 12 yds. or fraction of 12 yds. of the length of the ribbon*	50% or 3s. 4d. per 12 yds. or fraction of 12 yds. of the length of the ribbon*	50% or 3s. 4d. per 12 yds. or fraction of 12 yds of the length of the ribbon*
(2) Of a width exceeding 3 inches	(a)	50% or 6s. 8d. per 12 yds. or fraction of 12 yds. of the length of the ribbon*	50% or 6s. 8d. per 12 yds. or fraction of 12 yds. of the length of the ribbon*	50% or 6s. 8d. or fraction of 12 yds. of the length of the ribbon*
(B) Ink-pads, with or without boxes	—	Free	Free	Free
98.09 Sealing wax (including bottle-sealing wax) in sticks, cakes or similar forms; copying pastes with a basis of gelatin, whether or not on a paper or textile backing:
(A) Copying pastes with a basis of gelatin, whether or not on a paper or textile backing:
(1) Containing sugar or any other sweetening matter	—	2½d per lb.	2½d. per lb.	2½d. per lb.
(2) Other	—	Free	Free	Free
(B) Other	—	Free	Free	Free
98.10 Mechanical lighters and similar lighters, including chemical and electrical lighters, and parts thereof, excluding flints and wicks:
(A) Lighters, whether complete or incomplete, and bodies thereof	(c)	60% or 1s. 0d. each*	60% or 1s. 0d. each*	40% or 8d. each*
(B) Parts, not being bodies	(c)	60%	60%	40%
98.11 Smoking pipes; pipe bowls, stems and other parts of smoking pipes (including roughly shaped blocks of wood or root); cigar and cigarette holders and parts thereof:
(A) Smoking pipes of wood	(a)	37½%	25%	25%

*Where alternative rates are shown, the rate applicable is whichever is the greater.

	Section XX
CUSTOMS DUTIES	98.11-98.16

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
98.11 Smoking pipes, etc.—contd.
(B) Parts of wood of smoking pipes:
(1) Roughly shaped blocks of wood or root; pipe bowls which are neither polished nor stained and which are not bored in the stem to an extent greater than 3/16 inch in diameter	—	Free	Free	Free
(2) Other	(a)	37½%	25%	25%
(C) Other	—	Free	Free	Free
98.12 Combs, hair-slides and the like:
(A) For personal use or adornment	(a)	37½%	25%	25%
(B) Other	—	Free	Free	Free
98.13 Corset busks and similar supports for articles of apparel or clothing accessories	—	Free	Free	Free
98.14 Scent and similar sprays of a kind used for toilet purposes, and mounts and heads therefor	(c)	60%	60%	40%
98.15 Vacuum flasks and other vacuum vessels, complete with cases; parts thereof, other than glass inners:
(A) Portable vacuum flasks for containing food or drink	(a)	50%	50%	50%
(B) Other	—	Free	Free	Free
98.16 Tailors' dummies and other lay figures; automata and other animated displays of a kind used for shop window dressing	—	Free	Free	Free

Section XXI
99.01-99.06	CUSTOMS DUTIES

SECTION XXI

WORKS OF ART, COLLECTORS' PIECES, AND ANTIQUES

Chapter 99

WORKS OF ART, COLLECTORS' PIECES, AND ANTIQUES

Notes

1.—This Chapter does not cover:

(a) Unused postage, revenue or similar stamps of current or new issue in the country to which they are destined (heading No. 49.07);

(b) Theatrical scenery, studio back-cloths or the like, of painted canvas (heading No. 59.12); or

2.—For the purposes of heading No. 99.02, the expression "original engravings, prints and lithographs" means impressions produced directly, in black and white or in colour, of one or of several plates wholly executed by hand by the artist, irrespective of the process or of the material employed by him, but not including any mechanical or photo-mechanical process.

3.—Heading No. 99.03 is to be taken not to apply to mass-produced reproductions or works of conventional craftsmanship of a commercial character.

4.— (a) Subject to Notes 1 to 3 above, articles falling within headings of this Chapter are to be classified in whichever of those headings is appropriate and not in any other heading of the Schedule.

(b) Heading No. 99.06 is to be taken not to apply to articles falling within any of the preceding headings of this Chapter.

5.—Frames around paintings, drawings, pastels, engravings, prints or lithographs are to be treated as forming part of those articles, provided they are of a kind and of a value normal to those articles.

Tariff Heading	Licensing Provision	Rate of Duty
Full	Preferential	Special Preferential
99.01 Paintings, drawings and pastels, executed entirely by hand, (other than industrial drawings falling within heading No. 49.06 and other than hand-painted or hand-decorated manufactured articles)	—	Free	Free	Free
99.02 Original engravings, prints and lithographs	—	Free	Free	Free
99.03 Original sculptures and statuary, in any material	—	Free	Free	Free
99.04 Postage, revenue and similar stamps (including stamp-postmarks and franked envelopes, lettercards and the like), used, or if unused not of current or new issue in the country to which they are destined	—	Free	Free	Free
99.05 Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, paleontological, ethnographic or numismatic interest	—	Free	Free	Free
99.06 Antiques of an age exceeding one hundred years	—	—	—	—

GIVEN under the Official Seal of the Government, this 6th day of November, 1962.

SEÁN F. LEMASS,

Taoiseach.

EXPLANATORY NOTE.

The main effects of the Order are :—

(i) to prescribe a form of customs tariff (as set out in the first column of the Schedule to the Order) for use in classifying goods for customs purposes. The classification of goods in the tariff is based on the internationally agreed Brussels Nomenclature prescribed by the Convention on Nomenclature for the Classification of Goods in Customs Tariffs; and

(ii) to revoke all existing customs duties (other than those on tobacco, beer, spirits, hydrocarbon oils and wine) and to re-impose the duties, with certain modifications, in accordance with the Nomenclature classification.

The Order comes into operation on the 1st January, 1963.