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

Tariff Heading	Licensing Provision	Rate of Duty	Rate of Duty	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%
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	Section X
CUSTOMS DUTIES	48.02-48.04
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Tariff Heading	Licensing Provision	Rate of Duty	Rate of Duty	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%
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Section X
48.04-48.07	CUSTOMS DUTIES
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Tariff Heading	Licensing Provision	Rate of Duty	Rate of Duty	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%
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	Section X
CUSTOMS DUTIES	48.07
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Tariff Heading	Licensing Provision	Rate of Duty	Rate of Duty	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
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Tariff Heading	Licensing Provision
Full	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)
(ii) Other	(a)
(IJ) Other paperboard:
(1) With paper adhering thereto which is printed or surface-coloured	(a)
(2) Other	(c)
48.08 Filter blocks, slabs and plates, of paper pulp	—
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)
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	Section X
CUSTOMS DUTIES	48.09-48.15
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Tariff Heading	Licensing Provision
Full	Preferential
48.09 Building board of wood pulp, etc.—contd.
(B) Other:
(1) Not varnished, painted or polished	(a)
(2) Other	—
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	—
48.11 Wallpaper and lincrusta; window transparencies of paper:
(A) Wallpaper and lincrusta	(a)
(B) Window transparencies	(c)
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)
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)
(B) Carbon and other copying papers:
(1) Carbon copying paper	(a)
(2) Other	(a)
(C) Transfer papers	—
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)
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)

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

Section X
48.15	CUSTOMS DUTIES
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Tariff Heading	Licensing Provision
Full	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)
(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)
(D) Adhesive packaging tape	(a)
(E) Notepaper and commercial stationery	(a)
(F) Toilet paper	(a)
(G) Paperboard combined with composition leather	(a)
(H) Corrugated paper and paperboard, in sheets or rolls	(a)
(IJ) Printed paper rolls suitable for personal or domestic use	(a)
(K) Waxed packing or wrapping paper	(a)
(L) Waxed paper wrappers	(a)
(M) Gummed paper exceeding 2 inches in width, in rolls	(a)
(N) Imitations of parchment or of greaseproof paper which exceed 11 lbs. but do not exceed 90 lbs. in weight per ream	(a)
(O) Felting substitutes and other like substances suitable for use as roofing material or as a damp course	(a)
(P) Waxed paper (other than packing or wrapping paper) which is printed or surface-coloured	—
(Q) Other paper:
(1) Paper of any of the following descriptions:	—
Paper not exceeding 9 lbs. in weight per ream
Waxed paper which is not packing or wrapping paper
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	Section X
CUSTOMS DUTIES	48.15-48.17
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Tariff Heading	Licensing Provision
Full	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)
(3) Other paper exceeding 9 lbs. in weight per ream	(a)
(R) Other paperboard	(c)
48.16 Boxes, bags and other packing containers, of paper or paperboard:
(A) Paper bags which exceed 8 ounces in weight	(a)
(B) Other	(a)
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)
(B) Other	—
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Section X
48.18-48.21	CUSTOMS DUTIES
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Tariff Heading	Licensing Provision
Full	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)
(2) Parts of suspension files	(a)
(3) Other articles	(a)
(B) Other:
(1) Writing pads and commercial stationery, including order books, receipt books, blotting-pads and the like	(a)
(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)
(3) Book covers of paper or of paper adhering to paperboard, printed	(a)
(4) Other	—
48.19 Paper or paperboard labels, whether or not printed or gummed	(a)
48.20 Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard (whether or not perforated or hardened):
(A) Cones	—
(B) Other	(a)
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)
(B) Flower pots and similar holders for horticultural use, other than those designed for domestic use	(a)

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

	Section
CUSTOMS DUTIES	48.21
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Tariff Heading	Licensing Provision
Full	Preferential
48.21 Other articles of paper pulp, paper, paperboard or cellulose wadding:—((contd.)
(C) Lampshades which incorporate a frame of any material	(a)
(D) Bandages (other than adhesive bandages) and medical or surgical dressings	(a)
(E) Sausage casings	(b)
(F) Statues, statuettes and busts, of paper pulp	(a)
(G) Artificial flowers, cake decorations and wreaths	(c)
(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)
(IJ) Absorbent sanitary towels	(a)
(K) Gaskets, washers and other parts and accessories for road motor vehicles	(d)
(L) Partially manufactured containers of heading No. 48.16 and parts of such containers	(a)
(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)
(N) Commercial stationery	(a)
(O) Other:
(1) Printed or surface coloured paper suitable for personal or domestic use, in rolls	(a)
(2) Other	—
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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,

• (c) foreign government publications and publications of inter-governmental international bodies,

• (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
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Tariff Heading	Licensing Provision
Full	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)
(B) Journals and other periodicals	—
(C) Other books and booklets:
(1) Books and booklets which consist essentially of stories told in pictures, with or without dialogue	—
(2) Other	—
(D) Brochures, pamphlets and leaflets:
(1) Printed by the use of movable type	(a)
(2) Otherwise printed	(a)
49.02 Newspapers, journals and periodicals, whether or not illustrated:
(A) Newspapers:
(1) Daily newspapers	—
(2) Other newspapers	—
(B) Journals and other periodicals, excluding newspapers	—
49.03 Children's picture books and painting books:
(A) Books which consist essentially of stories told in pictures, with or without dialogue	—
(B) Other	—
49.04 Music, printed or in manuscript, whether or not bound or illustrated:
(A) Hymnals and printed sheets for binding into hymnals	(a)
(B) Other	—
49.05 Maps and hydrographic and similar charts of all kinds, including atlases, wall maps and topographical plans, printed; printed globes (terrestrial or celestial)	—
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	Section X
CUSTOMS DUTIES	49.06-49.11
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Tariff Heading	Licensing Provision
Full	Preferential
49.06 Plans and drawings, for industrial, architectural, engineering, commercial or similar purposes, whether original or reproductions on sensitised paper; manuscripts and typescripts	—
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	—
(B) Stationery	(a)
(C) Other:
(1) Printed by the use of movable type	(a)
(2) Otherwise printed	(a)
49.08 Transfers (Decalcomanias)	—
49.09 Picture postcards, Christmas and other picture greeting cards, printed by any process, with or without trimmings	(a)
49.10 Calendars of any kind, of paper or paperboard, including calendar blocks	(a)
49.11 Other printed matter, including printed pictures and photographs:
(A) With frames of wood, excluding pictures for a public picture gallery	(a)
(B) Other:
(1) Advertising cards, price cards, show cards, and similar articles, of paper or paperboard	(a)
(2) Commercial stationery not falling within subheading (B) (1) of this heading; postcards and greeting cards	(a)
(3) Photographic prints printed from photographic films or plates	(a)
(4) Trade catalogues; printed tickets; visiting cards, business cards, invitation cards, complimentary cards and menu cards	—
(5) Other printed matter:
(a) Journals and other periodicals	—
(b) Other:
(i) Printed by movable type, on paper or paperboard	(a)
(ii) Printed otherwise than by movable type, on paper or paperboard	(a)
(iii) Other	—
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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);

• (c) Vegetable materials falling within Chapter 14;

• (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);

• (c) Of true hemp or flax:

• (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;

• (c) Silk worm gut, imitation catgut of silk or of man-made fibres, and monofil of Chapter 51;

• (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	Rate of Duty	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%
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	Section XI
CUSTOMS DUTIES	50.05-50.07
---	---	---	---	---
Tariff Heading	Licensing Provision	Rate of Duty	Rate of Duty	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
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Section XI
50.08-50.09	CUSTOMS DUTIES
---	---	---	---	---
Tariff Heading	Licensing Provision	Rate of Duty	Rate of Duty	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
Full	Preferential
50.10 Woven fabrics of noil silk:
(A) Printed, painted or embossed	(a)
(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)
(C) Other:
(1) Containing more than 60 per cent. by weight of linen	(a)
(2) Other:
(a) Not less than 30 centimetres in width, the following:	(a)
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)
(ii) Wholly of silk and exceeding 18 inches in width	—
(iii) Other	(a)

*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	Rate of Duty	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	Rate of Duty	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	Rate of Duty	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	Rate of Duty	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%
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Section XI
53.10-53.12	CUSTOMS DUTIES
---	---	---	---	---
Tariff Heading	Licensing Provision	Rate of Duty	Rate of Duty	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
Full	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)
(B) Other:
(1) Not less than 30 centimetres in width, the following:	(a)
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)

*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	Rate of Duty	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
Full	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)
(C) Other:
(1) Containing more than 60 per cent. by weight of linen	(a)
(2) Not less than 30 centimetres in width, the following:	(a)
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)

*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	Rate of Duty	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
Full	Preferential
55.08 Terry towelling, etc.—contd.
(B) Other:
(1) Containing more than 60 per cent. by weight of cotton	(a)
(2) Other	(a)
55.09 Other woven fabrics of cotton:
(A) Printed, painted or embossed	(a)
(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)
(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)
(D) Other:
(1) Not less than 30 centimetres in width, the following:	(a)
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)
(b) Other	(a)

*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;

• (c) Weight per filament less than 6.6 milligrammes per metre (60 denier);

• (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.