LegalizeS.I. No. 163/1962 - Imposition of Duties (No. 128) (Customs Duties and Form of Customs Tariff) Order, 1962
This is the act as published. Later amendments are not folded into the text below: each one is a separate act in this repository and an entry in this law's history.
1 amending act · 1967-06-20, S.I. No. 156/1967 - Imposition of Duties (No. 164) (Customs Duties and Form of Customs Ta…
| Tariff Heading | Licensing Provision | Rate of Duty | Rate of Duty | 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 | Rate of Duty | 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 |
| Full | Preferential |
| 38.16 Prepared culture media for development of micro-organisms | — |
| 38.17 Preparations and charges for fire-extinguishers; charged fire-extinguishing grenades: | |
| (A) Charges for fire-extinguishers | (a) |
| (B) Other | — |
| 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 | — |
| 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) |
| (D) Foundry core binders with a basis of starch or dextrin | (a) |
| (E) Deodorants and air fresheners wholly or partly of naphthalene or paradichlorobenzene in solid form other than in flake, powder or granular form | (a) |
| (F) Other | — |
*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);
- (c) Synthetic rubber, as defined for the purposes of Chapter 40, or articles thereof;
- (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;
- (c) Resols, liquid polyisobutylene, and similar artificial polycondensation or polymerisation products.
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 |
| Full | 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) |
| (B) Artificial sausage casings | (b) |
| (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) |
| (D) Pressure sensitive, self-adhesive material suitable for conversion by cutting or similar operation into tape of subheading (C) of this heading | (a) |
| (E) Other: | |
| (1) Plates, sheets and strip | (a) |
| (2) Other | — |
| 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) |
| (B) Artificial sausage casings | (b) |
| (C) Seamless tubes of polyethylene film which does not exceed five-thousandths of an inch in thickness, excluding artificial sausage casings | (a) |
| (D) Floor coverings | (a) |
| (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) |
| --- | --- |
| Section VII | |
| CUSTOMS DUTIES | 39.02-39.04 |
| --- | --- |
| Tariff Heading | Licensing Provision |
| Full | 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) |
| (G) Other: | |
| (1) Plates, sheets and strip | (a) |
| (2) Polyethylene film of a thickness not exceeding five-thousandths of an inch | (a) |
| (3) Other | — |
| 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) |
| (2) Other | — |
| (B) Other: | |
| (1) Liquids or pastes which are based on cellulose nitrate or other cellulose derivatives in solvents or diluents | (a) |
| (2) Artificial sausage casings | (b) |
| (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) |
| (4) Pressure sensitive, self-adhesive material suitable for conversion by cutting or similar operation into tape of subheading (3) of this heading) | (a) |
| (5) Other: | |
| (a) Plates, sheets and strip | (a) |
| (b) Other | — |
| 39.04 Hardened proteins (for example, hardened casein and hardened gelatin): | |
| (A) Artificial sausage casings | (b) |
| (B) Plates, sheets and strip | (a) |
| (C) Other | — |
| --- | --- |
| Section VII | |
| 39.05-39.07 | CUSTOMS DUTIES |
| --- | --- |
| Tariff Heading | Licensing Provision |
| Full | 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) |
| (B) Plates, sheets and strip | (a) |
| (C) Other | — |
| 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) |
| (B) Plates, sheets and strip | (a) |
| (C) Other | — |
| 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) |
| (2) Lampshades, the following: | (a) |
| 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 | — |
| (4) Other: | |
| (a) Articles of a kind commonly used for domestic purposes (including lampshades not falling within subheading (A)(2) of this heading) | (c) |
| (b) Other | — |
| --- | --- |
| Section VII | |
| CUSTOMS DUTIES | 39.07 |
| --- | --- |
| Tariff Heading | Licensing Provision |
| Full | 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) |
| (2) Other | (c) |
| (C) Trays of every description; inkstands | (a) |
| (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) |
| (2) Seats, covers and combined seats and covers for water closet basins | (a) |
| (3) Pot scourers of knitted fabric (not being knitted articles falling within heading No. 60.05) | (a) |
| (4) Cake decorations and artificial flowers (not being articles falling within heading No. 67.02) | (c) |
| (5) Representations of houses, cottages, castles or similar buildings or of round towers, other than articles of a religious character. | (a) |
| (6) Other | (c) |
| (E) Bottles, flagons, bags, boxes, pots, jars, cases, sachets, and similar articles; stoppers, lids and caps: | |
| (1) Carboys; containers for photographic colour transparencies | — |
| (2) Screw caps for bottles and jars | (a) |
| (3) Other | (c) |
| (F) Articles of apparel and clothing accessories: | |
| (1) Shirt collars | (a) |
| (2) Belts; dress shields; shoulder pads and other such pads; life jackets | — |
| --- | --- |
| Section VI | |
| 39.07 | CUSTOMS DUTIES |
| --- | --- |
| Tariff Heading | Licensing Provision |
| Full | 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) |
| (4) Parts of the goods of subheadings (1), (2) and (3) above | — |
| (G) Carrycots and similar articles and hoods and aprons suitable therefor | (a) |
| (H) Filling or loose-leaf covers, binders and similar articles | (a) |
| (IJ) Trees, stretchers and fillers for footwear | (a) |
| (K) Handles for knives | (a) |
| (L) Handles for tools other than knives | (c) |
| (M) Watch straps and watch bracelets | (c) |
| (N) Rosaries and assemblies of bead for rosaries) | (a) |
| (O) Advertising signs of the box type | (a) |
| (P) Floor coverings, including floor mats | (a) |
| (Q) Tubes (not being seamless tubes of heading No. 39.03), sleeves, bobbins, spools and similar articles of vulcanised fibre | (a) |
| (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) |
| (S) Artificial sausage casings | (b) |
| (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) |
| (U) Knitted fabric suitable for the manufacture of pot scourers (not being knitted fabric of heading No. 60.01) | (a) |
| (V) Material of a kind described in heading No. 39.01(A), in shapes or pieces suitable for upholstery | (a) |
| (W) Other | — |
*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 | Rate of Duty | 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 | Rate of Duty | 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 | Rate of Duty | 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 | Rate of Duty | 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 |
| Full | Preferential |
| 41.05 Other kinds of leather, except leather falling within heading No. 41.06, 41.07 or 41.08 | — |
| 41.06 Chamois-dressed leather | — |
| 41.07 Parchment-dressed leather | — |
| 41.08 Patent leather and imitation patent leather; metallised leather | — |
| 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 | — |
| 41.10 Composition leather with a basis of leather or leather fibre, in slabs, in sheets or in rolls | (a) |
| --- | --- |
| 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);
- (c) String or net bags of Section XI;
- (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 | Rate of Duty | 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 | Rate of Duty | 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);
- (c) Gloves consisting of leather and furskin or of leather and artificial fur (heading No. 42.03);
- (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 | Rate of Duty | 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 | Rate of Duty | 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);
- (c) Activated charcoal (heading No. 38.03);
- (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 |
| Full | Preferential |
| 44.01 Fuel wood, in logs, in billets, in twigs or in faggots; wood waste, including sawdust | — |
| 44.02 Wood charcoal (including shell and nut charcoal), agglomerated or not | — |
| 44.03 Wood in the rough, whether or not stripped of its bark or merely roughed down | — |
| 44.04 Wood, roughly squared or half-squared, but not further manufactured | — |
| 44.05 Wood sawn lengthwise, sliced or peeled, but not further prepared, of a thickness exceeding five millimetres | — |
| 44.06 Wood paving blocks | — |
| 44.07 Railway or tramway sleepers of wood | — |
| 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 | — |
| 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 | — |
| 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 | — |
| 44.11 Drawn wood; match splints; wooden pegs or pins for footwear | — |
| 44.12 Wood wool and wood flour | — |
| 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 | — |
| (B) Other | (a) |
| 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) |
| (B) Other | — |
| --- | --- |
| Section IX | |
| CUSTOMS DUTIES | 44.15-44.23 |
| --- | --- |
| Tariff Heading | Licensing Provision |
| Full | 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) |
| (B) Other: | |
| (1) Blackboard, laminboard and battenboard, not faced with metal | (a) |
| (2) Other | — |
| 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) |
| (B) Other | — |
| 44.17 "Improved" wood, in sheets, blocks or the like | — |
| 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) |
| 44.19 Wooden beadings and mouldings, including moulded skirting and other moulded boards: | |
| (A) Wholly of wood, and not embossed or carved | (a) |
| (B) Other | — |
| 44.20 Wooden picture frames, photograph frames, mirror frames and the like | (a) |
| 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 | — |
| (B) Chip baskets and chip punnets | (a) |
| (C) Other | (a) |
| 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) |
| (B) Other | — |
| 44.23 Builders' carpentry and joinery (including prefabricated and sectional buildings and assembled parquet flooring panels) | (a) |
| --- | --- |
| Section IX | |
| 44.24-44.27 | CUSTOMS DUTIES |
| --- | --- |
| Tariff Heading | Licensing Provision |
| Full | Preferential |
| 44.24 Household utensils of wood: | |
| (A) Clothes pegs | (a) |
| (B) Ironing boards | (a) |
| (C) Other | — |
| 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) |
| (B) Boot and shoe lasts | (a) |
| (C) Other | — |
| 44.26 Spools, cops, bobbins, sewing thread reels and the like, of turned wood | — |
| 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) |
| (B) Cases for cutlery, for drawing instruments or for violins, and similar receptacles: | |
| (1) Cases for musical instruments | (a) |
| (2) Other | (a) |
| (C) Rosaries and assemblies of beads for rosaries | (a) |
| (D) Other | (a) |
†Where alternative rates are shown, the rate applicable is whichever is the greater.
| Section IX | |
| CUSTOMS DUTIES | 44.28 |
| --- | --- |
| Tariff Heading | Licensing Provision |
| Full | Preferential |
| 44.28 Other articles of wood: | |
| (A) Letters, numbers and designs | (a) |
| (B) Ladders and steps: | |
| (1) Extension ladders and sections thereof | (a) |
| (2) Other ladders and steps | (a) |
| (3) Parts of ladders and steps (other than sections of extension ladders) | (a) |
| (C) Beehive sections | (a) |
| (D) Bakers' trays; fixture blocks; roofing shingles | (a) |
| (E) Parts, of wood, of textile roller blinds for exterior shop use | (a) |
| (F) Grooved slats for use in the manufacture of pencils, crayons or chalks: | |
| (1) Of a length of 8 inches or less | (a) |
| (2) Of a length of more than 8 inches | (a) |
| (G) Blocks, laths or battens of wood assembled by adhesive, for use in the manufacture of blockboard, battenboard or laminboard | (a) |
| (H) Other | — |
*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
- (c) Toys, games or sports requisites (Chapter 97).
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 | Rate of Duty | 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;
- (c) Vehicles and bodies for vehicles, of basketware (Chapter 87); or
- (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 | Rate of Duty | 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 | Rate of Duty | 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
- (c) Cut into shapes other than rectangular shapes.
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.
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