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 | ||
| 56.01 Man-made fibres (discontinuous), not carded, combed or otherwise prepared for spinning | — | Free | Free | Free |
| 56.02 Continuous filament tow for the manufacture of man-made fibres (discontinuous) | — | Free | Free | Free |
| 56.03 Waste (including yarn waste and pulled or garnetted rags) of man-made fibres (continuous or discontinuous), not carded, combed or otherwise prepared for spinning: | ||||
| (A) Flock | (a) | 75% | 75% | 75% |
| (B) Engine cleaning waste | (a) | 50% | 331/3% | 331/3% |
| (C) Other | — | Free | Free | Free |
| 56.04 Man-made fibres (discontinuous or waste), carded, combed or otherwise prepared for spinning: | ||||
| (A) Imitation cotton wool | (a) | 50% | 331/3% | 331/3% |
| (B) Rovings containing wool or hair | (a) | 50% | 50% | 331/3% |
| (C) Other | — | Free | Free | Free |
| --- | --- | |||
| Section XI | ||||
| CUSTOMS DUTIES | 56.05-56.07 | |||
| --- | --- | --- | --- | --- |
| Tariff Heading | Licensing Provision | Rate of Duty | Rate of Duty | Rate of Duty |
| Full | Preferential | Special Preferential | ||
| 56.05 Yarns of man-made fibres (discontinuous or waste), not put up for retail sale | (a) | 50% | 50% | 331/3% |
| 56.06 Yarn of made-fibres (discontinuous or waste), put up for retail sale: | ||||
| (A) Containing wool, hair, cotton, flax or true hemp | (a) | 50% | 50% | 331/3% |
| (B) Other | — | Free | Free | Free |
| 56.07 Woven fabrics of man-made fibres (discontinuous or waste): | ||||
| (A) Printed, painted or embossed | (a) | 50% or 2s. 6d. per sq.yd.* | 50% or 2s. 6d. per sq.yd.* | 331/3% 1s. 8d. per sq. yd.* |
| (B) Of a kind commonly used for the manufacture of curtains, for upholstery, or for the covering of furniture which are not less than 30 centimetres in width, exceed 2½ ounces but do not exceed 20 ounces in weight per square yard and are not printed, painted or embossed | (a) | 50% or 2s. 6d. per sq.yd.* | 50% or 2s. 6d. per sq.yd.* | 331/3% 1s. 8d. per sq. yd.* |
| (C) Not exceeding 30 centimetres in width and suitable for Use in the manufacture of bandages or medical or surgical dressings or absorbent sanitary towels | (a) | 50% | 50% | 331/3% |
| (D) Other: | ||||
| (1) Not less than 30 centimetres in width, the following: | (a) | 75% or 18s. per sq. yd.* | 75% or 18s. per sq. yd.* | 50% or 12s. per sq. yd.* |
| Exceeding 8 ounces in weight per square yard (other than thicken) | ||||
| Not less than 4½ ounces nor more than 8 ounces in weight per square yard and suitable for use in the manufacture of women's dresses or women's or men's suits (other than as linings) | ||||
| Containing wool or fine animal hair and not less than 4½ ounces in weight per square yard | ||||
| (2) Other | (a) | 50% or 2s. 6d. per sq. yd.* | 50% or 2s. 6d. per sq. yd.* | 331/3% or 1s. 7d. per sq. yd.* |
*Where alternative rates are shown, the rate applicable is whichever is the greater.
| Section XI | |
| 57.01-57.05 | CUSTOMS DUTIES |
Chapter 57 OTHER VEGETABLE TEXTILE MATERIALS; PAPER YARN AND WOVEN FABRICS OF PAPER YARN
| Tariff Heading | Licensing Provision | Rate of Duty | Rate of Duty | Rate of Duty |
| Full | Preferential | Special Preferential | ||
| 57.01 True hemp(Cannabis sativa), raw or processed but not spun; tow and waste of true hemp (including pulled or garnetted rags or ropes): | ||||
| (A) Flock | (a) | 75% | 75% | 75% |
| (B) Engine cleaning waste | (a) | 50% | 331/3% | 331/3% |
| (C)Rovings containing wool or hair | (a) | 50% | 50% | 331/3% |
| (D) Other | — | Free | Free | Free |
| 57.02 Manila hemp (abaca)(Musa textilis), raw or processed but not spun; tow and waste of manila hemp (including pulled or garnetted rags or ropes): | ||||
| (A) Flock | (a) | 75% | 75% | 75% |
| (B) Engine cleaning waste | (a) | 50% | 331/3% | 331/3% |
| (C) Other | — | Free | Free | Free |
| 57.03 Jute, raw or processed but not spun; tow and waste of jute (including pulled or garnetted rags or ropes): | ||||
| (A) Flock | (a) | 75% | 75% | 75% |
| (B) Engine cleaning waste | (a) | 50% | 331/3% | 331/3% |
| (C)Rovings containing wool or hair | (a) | 50% | 50% | 331/3% |
| (D) Other | — | Free | Free | Free |
| 57.04 Other vegetable textile fibres, raw or processed but not spun; waste of such fibres (including pulled or garnetted rags or ropes): | ||||
| (A) Flock | (a) | 75% | 75% | 75% |
| (B) Engine cleaning waste | (a) | 50% | 331/3% | 331/3% |
| (C)Rovings containing wool or hair | (a) | 50% | 50% | 331/3% |
| (D) Other | — | Free | Free | Free |
| 57.05 Yarn of true hemp: | ||||
| (A) Single, wholly of true hemp, not put up in balls | — | Free | Free | Free |
| (B) Other | (a) | 60% | 60% | 40% |
| --- | --- | |||
| Section XI | ||||
| CUSTOMS DUTIES | 57.06-57.12 | |||
| --- | --- | --- | --- | --- |
| Tariff Heading | Licensing Provision | Rate of Duty | Rate of Duty | Rate of Duty |
| Full | Preferential | Special Preferential | ||
| 57.06 Yarn of jute: | ||||
| (A) Containing wool or hair | (a) | 50% | 50% | 331/3% |
| (B) Other | (a) | 22½% | 22½% | 15% |
| 57.07 Yarn of other vegetable textile fibres: | ||||
| (A) Containing wool, hair, or man-made fibres (continuous) | (a) | 50% | 50% | 331/3% |
| (B) Other: | ||||
| (1)Binder yarn: | ||||
| (a) Wholly of coir | — | Free | Free | Free |
| (b) Other | (a) | 60% | 60% | 331/3% |
| (2) Other | — | Free | Free | Free |
| 57.08 Paper yarn | — | Free | Free | Free |
| 57.09 Woven fabrics of true hemp | (a) | 50% or 2s. 6d. per sq. yd.* | 50% or 2s. 6d. per sq. yd.* | 331/3% or 1s. 8d. per sq. yd.* |
| 57.10 Woven fabrics of jute | (a) | 75% | 75% | 50% |
| 57.11 Woven fabrics of other vegetable textile fibres | (a) | 50% or 2s. 6d. per sq. yd.* | 50% or 2s. 6d. per sq. yd.* | 331/3% or 1s. 8d. per sq. yd.* |
| 57.12 Woven fabrics of paper yarn | — | Free | Free | Free |
*Where alternative rates are shown, the rate applicable is whichever is the greater.
| Section XI | |
| 58.01-58.02 | CUSTOMS DUTIES |
Chapter 58 CARPETS, MATS, MATTING AND TAPESTRIES; PILE AND CHENILLE FABRICS; NARROW FABRICS; TRIMMINGS; TULLE AND OTHER NET FABRICS; LACE; EMBROIDERY
Notes
1.—The headings of this Chapter are to be taken not to apply to coated or impregnated fabrics, elastic fabrics or elastic trimmings, machinery belting or other goods falling within Chapter 59. However, embroidery on any textile base falls within heading No. 58.10.
2.—In headings number 58.01 and 58.02 the words "carpets" and "rugs" are to be taken to extend to similar articles having the characteristics of floor coverings but intended for use for other purposes. These headings are to be taken not to apply to felt carpets, which fall within Chapter 59.
3.—For the purposes of heading No. 58.05 the expression "narrow woven fabrics" means:
- (a) Woven fabrics of a width not exceeding thirty centimetres, whether woven as such or cut from wider pieces, provided with selvedges (woven, gummed or made otherwise) on both edges;
- (b) Tubular woven fabrics of a flattened width not exceeding thirty centimetres; and
- (c) Bias binding with folded edges, of a width when unfolded not exceeding thirty centimetres.
Narrow woven fabrics in the form of fringes are to be treated as falling within heading No. 58.07.
4.—Heading No. 58.08 is to be taken not to apply to nets or netting in the piece made of twine, cordage or rope, which are to be taken as falling within heading No. 59.05.
5.—In heading No. 58.10, the expression "embroidery" means, inter alia, embroidery with metal or glass thread on a visible ground of textile fabric, and sewn appliqué work of sequins, beads or ornamental motifs of textile or other materials. The heading is to be taken not to apply to needlework tapestry (heading No. 58.03).
6.—The headings of this Chapter are to be taken to include goods of the descriptions specified therein when made of metal thread and of a kind used in apparel, as furnishings or the like.
Special Provision relating to the Duty on Cotton Tape.
The duty mentioned in this Chapter at heading No. 58.05 (B) shall not be charged on cotton tape which is imported into the State after exportation therefrom provided it is shown, to the satisfaction of the Revenue Commissioners, that such tape was manufactured in the State and was exported solely for the purpose of undergoing one or more of the processes of bleaching, dyeing, painting, printing, finishing and proofing and did not undergo any other process of manufacture while so outside the State.
| Tariff Heading | Licensing Provision | Rate of Duty | Rate of Duty | Rate of Duty |
| Full | Preferential | Special Preferential | ||
| 58.01 Carpets, carpeting and rugs, knotted (made up or not) | (a) | 60% | 60% | 40% |
| 58.02 Other carpets, carpeting, rugs, mats and matting, and "Kelem", "Schumacks" and "Karamanie" rugs and the like (made up or not): | ||||
| (A) Of coir or any similar substance | (a) | 15% | 10% | 10% |
| (B) Other | (a) | 60% | 60% | 40% |
| --- | --- | |||
| Section XI | ||||
| CUSTOMS DUTIES | 58.03-58.05 | |||
| --- | --- | --- | --- | --- |
| Tariff Heading | Licensing Provision | Rate of Duty | Rate of Duty | Rate of Duty |
| Full | Preferential | Special Preferential | ||
| 58.03 Tapestries, hand-made, of the type Gobelins, Flanders, Aubusson, Beauvais and the like, and needle-worked tapestries (for example, petit point and cross stitch) made in panels and the like by hand | — | Free | Free | Free |
| 58.04 Woven pile fabrics (other than terry towelling or similar terry fabrics of cotton falling within heading No. 55.08 and fabrics falling within heading No. 58.05): | ||||
| (A) Printed, painted or embossed | (a) | 50% or 2s. 6d. per sq. yd.* | 50% or 2s. 6d. per sq. yd.* | 331/3% 1s. 8d. per sq. yd.* |
| (B) Other: | ||||
| (1) Moquette and plush: | ||||
| (a) Of a weight exceeding 8 ounces but not exceeding 24 ounces per square yard: | ||||
| (i) Containing wool, fine animal hair, or man-made fibres | (a) | 75% or 18s. per sq. yd.* | 75% or 18s. per sq. yd.* | 50% or 12s. per sq. yd.* |
| (ii) Not containing wool, fine animal hair or man-made fibres but containing more than 60 per cent. by weight of cotton | (a) | 75% or 4s. per sq. yd.* | 75% or 4s. per sq. yd.* | 50% or 2s. 8d. per sq. yd.* |
| (iii) Other | (a) | 50% or 2s. 6d. per sq. yd.* | 50% or 2s. 6d. per sq. yd.* | 331/3% or 1s. 8d. per sq. yd.* |
| (b) Other | — | Free | Free | Free |
| (2) Terry fabrics | (a) | 50% or 2s. 6d. per sq. yd.* | 50% or 2s. 6d. per sq. yd.* | 331/3% or 1s. 8d. per sq. yd.* |
| (3) Other | — | Free | Free | Free |
| 58.05 Narrow woven fabrics, and narrow fabrics (bolduc) consisting of warp without weft assembled by means of an adhesive, other than goods falling within heading No. 58.06: | ||||
| (A) Woven tape, other than curtain pleating tape and Venetian blind tape, not exceeding one inch in width, containing not more than 80 picks per inch in the weft (two picks weaving together being counted as one pick) and not less than 5½ ounces nor more than 16 ounces in weight per square yard; woven tape which is bifurcated | (a) | 60% or 1½d. per linear yard* | 60% or 1½d. per linear yard* | 40% or 1d. per linear yard.* |
*Where alternative rates are shown, the rate applicable is whichever is the greater.
| Section XI | |
| 58.05-58.07 | CUSTOMS DUTIES |
| --- | --- |
| Tariff Heading | Licensing Provision |
| Full | Preferential |
| 58.05 Narrow woven fabrics, etc.—contd. | |
| (B) Woven tapes of cotton or of linen not exceeding 2 inches in width (other than tapes falling in subheading (A) of this heading) | (a) |
| (C) Bolduc and similar tapes | (a) |
| (D) Bias binding and bias banding | (a) |
| (E) Woven fabrics suitable for use in the manufacture of bandages or medical or surgical dressings or absorbent sanitary towels | (a) |
| (F) Other: | |
| (1) Of jute, exceeding 4½ ounces in weight per square yard | (a) |
| (2) Woven fabrics of silk or of man-made fibres | (a) |
| (3) Other: | |
| (a) Towelling containing more than 60 per cent. by weight of cotton | (a) |
| (b) Towelling other than towelling containing more than 60 per cent. by weight of cotton | (a) |
| (c) Other | — |
| 58.06 Woven labels, badges and the like, not embroidered, in the piece, in strips or cut to shape or size: | |
| (A) Labels: | |
| (1) With letters, numbers or designs woven therein | (a) |
| (2) Other | (a) |
| (B) Other | — |
| 58.07 Chenille yarn, gimped yarn (other than metallised yarn of heading No. 52.01 and gimped horsehair yarn); braids and ornamental trimmings in the piece; tassels, pompons and the like: | |
| (A) Chenille yarn and gimped yarn: | |
| (1) Containing more than 50 per cent. by weight of cotton, flax or true hemp or a combination of any two or more of them: | |
| (a) Containing more than 50 per cent. by weight of flax | (a) |
| (b) Other | (a) |
*Where alternative rates are shown, the rate applicable is whichever is the greater.
| Section XI | |
| CUSTOMS DUTIES | 58.07-58.10 |
| --- | --- |
| Tariff Heading | Licensing Provision |
| Full | Preferential |
| 58.07 Chenille yarn, etc.—contd. | |
| (A) Chenille yarn and gimped yarn—cont. | |
| (2) Other: | |
| (a) Containing wool, hair or man-made fibres (continuous): | |
| (i) Wholly of viscose, acetate or cuprammonium rayon | — |
| (ii) Other | (a) |
| (b) Other | |
| (i) Containing more than 50 per cent. by weight of man-made fibres (discontinuous) | (a) |
| (ii) Other | — |
| (B) braids and ornamental trimmings in the piece: | |
| (1) Cord of vegetable fibres excluding machine made braided or plaited material for laces | (a) |
| (2) Other: | |
| (a) Machine made braided or plaited material: | |
| (i) For laces | (a) |
| (ii) Other | (a) |
| (b) Other | — |
| (C) Other | — |
| 58.08 Tulle and other net fabrics (but not including woven, knitted or crocheted fabrics), plain | — |
| 58.09 Tulle and other net fabrics (but not including woven, knitted or crocheted fabrics), figured; hand or mechanically made lace, in the piece, in strips or motifs | — |
| 58.10 Embroidery, in the piece, in strips or motifs | — |
| --- | --- |
| Section XI | |
| 59 | CUSTOMS DUTIES |
Chapter 59 WADDING AND FELT; TWINE, CORDAGE, ROPES AND CABLES; SPECIAL FABRIC; IMPREGNATED AND COATED FABRICS; TEXTILE ARTICLES OF A KIND SUITABLE INDUSTRIAL USE
Notes
1.—For the purposes of this Chapter, the expression "textile fabric" is to be taken to apply only to the textile fabrics of Chapters 50 to 57 and headings Nos. 58.04 and 58.05, the braids and trimmings in the piece heading No. 58.07, the tulle and other net fabrics of headings Nos. 58.08 and 58.09, lace of heading 58.09 and the knitted and crocheted fabrics of heading No. 60.01.
2.—Headings Nos. 59.08 and 59.12 are to be taken not to apply to fabrics in which the impregnation or coating is not apparent or is apparent only by reason of a resulting change of colour. Heading No. 59.12 is to be taken not to apply to:
- (a) Fabrics painted with designs (other than painted canvas being theatrical scenery, studio back-cloths or the like);
- (b) Fabrics covered with flock, dust, powdered cork or the like and bearing designs resulting from the treatments; or
- (c) Fabrics finished with normal dressings having a basis of amylaceous or similar substances.
3.—In heading No. 59.11 "rubberised textile fabrics" means:
- (a) Textile fabrics impregnated, coated, covered or laminated with rubber:
- (i) Weighing not more than one and a half kilogrammes per square metre; or
- (ii) Weighing more than one and a half kilogrammes per square metre and containing more than fifty per cent. by weight of textile materials;
- (b) Fabrics composed of parallel textile yarns agglomerated with rubber, irrespective of their weight per square metre; and
- (c) Plates, sheets and strip, of expanded, foam or sponge rubber, combined with textile fabric, other than those falling in Chapter 40 by virtue of the last paragraph of Note 2 to that Chapter.
4.—Heading No. 59.16 is to be taken not to apply to:
- (a) Transmission, conveyor or elevator belting of a thickness of less than three millimetres; or
- (b) Transmission, convey or or elevator belts or belting of textile fabric impregnated, coated, covered or laminated with rubber or made from textile yarn or cord impregnated or coated with rubber (heading No. 40.10).
5.—Heading No. 59.17 is to be taken to apply to the following goods which are to be taken as not falling within any other heading of Section XI:
- (a) Textile products (other than those having the character of the products of headings Nos. 59. to 59.16), the following only:
- (i) Textile fabric, felt and felt-lined woven fabric, coated, covered or laminated with rubber leather or other material, of a kind commonly used for card clothing, and similar fabric of a kind commonly used in machinery or plant;
- (ii) Bolting cloth;
- (iii) Straining cloth of a kind commonly used in oil presses and the like, of textile fibres or human hair;
- (iv) Woven textile felts, whether or not impregnated or coated, of a kind commonly used paper-making or other machinery, tuburlar or endless with single or multiple warp and weft, or flat woven with multiple warp and/or weft;
- (v) Textile fabrics reinforced with metal, of a kind commonly used in machinery or plant;
- (vi) Textile fabrics of the metallised yarn falling within heading No. 52.01, of a kind common used in paper-making or other machinery;
- (vii) Cords, braids, and the like, whether or not coated, impregnated or reinforced with metal, a kind commonly used in machinery or plant as packing or lubricating materials;
- (b) Textile articles (other than those of headings Nos. 59.14 to 59.16) of a kind commonly used machinery or plant (for example, gaskets, washers, polishing discs and other machinery parts)
| Tariff Heading | Licensing Provision | Rate of Duty | Rate of Duty | Rate of Duty |
| Full | Preferential | Special Preferential | ||
| 59.01 Wadding and articles of wadding; textile flock and dust and mill neps: | ||||
| (A) Absorbent sanitary towels | (a) | 45% | 30% | 33% |
| (B) Wadding containing wool, cotton or man-made fibres; medical or surgical dressings | (a) | 50% or 9d. per lb.* | 50%or 9d. per lb.* | 331/3% or 6d. per lb.* |
| (C) Articles od wadding containing wool, cotton or man-made fibres, the following: | (a) | 50% | 331/3% | 331/3% |
| Pneumonia jackets | ||||
| Accouchement sheets | ||||
| (D) Flock | (a) | 75% | 75% | 75% |
| (E) Other | — | Free | Free | Free |
| 59.02 Felt and articles of felt, whether or not impregnated or coated: | ||||
| (A) Floor coverings | (a) | 60% | 60% | 40% |
| (B) Roofing and damp course materials | (a) | 331/3% | 331/3% | 20% |
| (C) Floor covering underlay material not impregnated with rubber or other solution | (a) | 33½% | 37½% | 25% |
| (D) Other | — | Free | Free | Free |
| 59.03 Bonded fibre fabrics and articles of bonded fibre fabrics, whether or not impregnated or coated: | ||||
| (A) If impregnated or coated with artificial plastic material or if oilcloth or leathercloth, and exceeding four inches in width | (a) | 60% | 60% | 40% |
| (B) Bias banding | (a) | 50% | 50% | 50% |
| (C) Printed sheets suitable for conversion into labels or tags | (a) | 50% | 25% | 25% |
| (D) Other: | ||||
| (1) Fabrics, printed, painted or embossed | (a) | 50% or 2s. 6d. per square yard* | 50% or 2s. 6d. per square yard* | 331/3% or 1s. 8d. per square yard* |
| (2) Other | — | Free | Free | Free |
| 59.04 Twine, cordage, ropes and cables, plaited or not: | ||||
| (A) Of vegetable fibres | (a) | 60% | 60% | 331/3% |
| (B) Other: | ||||
| (1) Machine made braided or plaited material | (a) | 60% | 60% | 40% |
| (2) Other: | — | Free | Free | Free |
*Where alternative rates are shown, the rate applicable is whichever is the greater.
| Section XI | |
| 59.05-59.07 | CUSTOMS DUTIES |
| --- | --- |
| Tariff Heading | Licensing Provision |
| Full | Preferential |
| 59.05 Nets and netting made of twine, cordage or rope, and made up fishing nets of yarn, twine, cordage or rope | — |
| 59.06 Other articles made from yarn, twine, cordage, rope or cables, other than textile fabrics and articles made from such fabrics: | |
| (A) Laces | (a) |
| (B) Other | — |
| 59.07 Textile fabrics, coated with gum or amylaceous substances, of a kind used for the outer covers of books and the like; tracing cloth; prepared painting canvas; buckram and similar woven fabrics for hat foundations and similar uses: | |
| (A) Fabrics, printed, painted or embossed | (a) |
| (B) Woven fabrics containing more than 60 per cent. by weight of linen, not being printed, painted or embossed | (a) |
| (C) Other | |
| (1) Dyed book cloth, other than book muslin and buckram | — |
| (2) Other: | |
| (a) Woven fabrics not less than 30 centimetres in width, containing man-made fibres and exceeding 8 ounces in weight per square yard | (a) |
| (b) Other: | |
| (i) Woven fabrics containing more than 60 per cent. by weight of cotton | (a) |
| (ii) Other: | |
| (I) Woven | (a) |
| (II) Other | — |
*Where alternative rates are shown, the rate applicable is whichever is the greater.
| Section XI | |
| CUSTOMS DUTIES | 59.08-59.10 |
| --- | --- |
| Tariff Heading | Licensing Provision |
| Full | Preferential |
| 59.08 Textile fabrics impregnated or coated with preparations of cellulose derivatives or of other artificial plastic materials: | |
| (A) Bias binding and bias banding | (a) |
| (B) Other: | |
| (1) Exceeding 4 inches in width | (a) |
| (2) Other | — |
| 59.09 Textile fabrics coated and impregnated with oil or preparations with a basis of drying oil: | |
| (A) Oilcloth and leathercloth exceeding 4 inches in width | (a) |
| (B) Other: | |
| (1) Woven, containing more than 60 per cent. by weight of linen | (a) |
| (2) Other: | |
| (a) Woven, not less than 30 centimetres in width, containing man-made fibres and exceeding 8 ounces in weight per square yard | (a) |
| (b) Other: | |
| (i) Woven, containing more than 60 per cent. by weight of cotton | (a) |
| (ii) Other: | |
| (I) Woven | (a) |
| (II) Other | — |
| 59.10 Linoleum and materials prepared on a textile base in a similar manner to linoleum, whether or not cut to shape or of a kind used as floor coverings; floor coverings consisting of a coating applied on a textile base, cut to shape or not: | |
| (A) Inlaid | (a) |
| (B) Other | (a) |
*Where alternative rates are shown, the rate applicable is whichever is the greater.
| Section XI | |
| 59.11-59.12 | CUSTOMS DUTIES |
| --- | --- |
| Tariff Heading | Licensing Provision |
| Full | Preferential |
| 59.11 Rubberised textile fabrics, other than rubberised knitted or crocheted goods: | |
| (A) Leathercloth exceeding 4 inches in width | (a) |
| (B) Printed, painted or embossed (other than leathercloth of subheading (A) of this heading) | (a) |
| (C) Other: | |
| (1) Containing not less than 331/3 per cent. by weight of rubber (other than fabrics of the nature of tarpaulin) | — |
| (2) Other: | |
| (a) Woven, 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 | |
| (b) Other: | |
| (i) Woven, containing more than 60 per cent. by weight of cotton | (a) |
| (ii) Other: | |
| (I) Woven, not less than 30 centimetres in width | (a) |
| (II) Other | — |
| 59.12 Textile fabrics otherwise impregnated or coated; painted canvas being theatrical scenery, studio back-cloths or the like: | |
| (A) Fabrics, printed, painted or embossed (other than knitted fabrics) | (a) |
*Where alternative rates are shown, the rate applicable is whichever is the greater.
| Section XI | |
| CUSTOMS DUTIES | 59.12 |
| --- | --- |
| Tariff Heading | Licensing Provision |
| Full | Preferential |
| 59.12 Textile fabrics otherwise impregnated, etc.—contd. | |
| (B) Woven fabrics of a kind commonly used for the manufacture of curtains, for upholstery, or for the covering of furniture, which are not less than 30 centimetres in width, exceed 2½ ounces but do not exceed 20 ounces in weight per square yard and are not printed, painted or embossed | (a) |
| (C) Linen tapes not exceeding 2 inches in width, having two selvedges and not falling in subheading (A) of this heading | (a) |
| (D) Knitted fabrics: | |
| (1) Containing more than 50 per cent. by weight of wool and/or fine animal hair | (a) |
| (2) Other | (a) |
| (E) Other: | |
| (1) Woven fabrics containing more than 60 per cent. by weight of linen | (a) |
| (2) Other: | |
| (a) Woven fabrics 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 | |
| (b) Other: | |
| (i) Woven, fabrics containing more than 60 per cent. by weight of cotton | (a) |
| (ii) Other: | |
| (I) Woven | (a) |
| (II) Other | — |
*Where alternative rates are shown, the rate applicable is whichever is the greater.
| Section XI | |
| 59.13-59.17 | CUSTOMS DUTIES |
| --- | --- |
| Tariff Heading | Licensing Provision |
| Full | Preferential |
| 59.13 Elastic fabrics and trimmings (other than knitted or crocheted goods) consisting of textile materials combined with rubber threads: | |
| (A) Elastic cord | (a) |
| (B) Other elastic: | |
| (1) Not exceeding one inch in width | (a) |
| (2) Exceeding one inch but not exceeding two inches in width | (a) |
| (3) Exceeding two inches in width | — |
| 59.14 Wicks, of woven, plaited or knitted textile materials, for lamps, stoves, lighters, candles and the like; tubular knitted gas-mantle fabric and incandescent gas mantles: | |
| (A) Wicks | (a) |
| (B) Other | — |
| 59.15 Textile hosepiping and similar tubing, with or without lining, armour or accessories of other materials | — |
| 59.16 Transmission, conveyor or elevator belts or belting, of textile material, whether or not strengthened with metal or other material | (a) |
| 59.17 Textile fabrics and textile articles, of a kind commonly used in machinery or plant: | |
| (A) Articles of wadding containing wool, cotton or man-made fibres, the following: | (a) |
| Milk pads or wads | |
| Filter pads or wads | |
| Dust pads or wads | |
| Respirator pads or wads | |
| (B) Other | — |
*Where alternative rates are shown, the rate applicable is whichever is the greater.
| Section XI | |
| CUSTOMS DUTIES | 60.01 |
Chapter 60 KNITTED AND CROCHETTED GOODS
Notes
1.—This Chapter does not cover:
- (a) Crochet lace of heading No. 58.09;
- (b) Knitted or crocheted goods falling within Chapter 59;
- (c) Corsets, corset-belts, suspender-belts, brassiéres, braces, suspenders, garters or the like (heading No. 61.09);
- (d) Old clothing or other articles falling within heading No. 63.01; or
- (e) Orthopaedic appliances, surgical belts, trusses or the like (heading No. 90.19).
2.—Headings Nos. 60.02 to 60.06 are to be taken to apply to:
- (a) Articles of the kinds described therein (finished or unfinished, complete or incomplete) and parts thereof, knitted or crocheted directly to shape or made up from knitted or crocheted fabric; and
- (b) Knitted or crocheted fabric shaped for making the goods referred to in (a) above.
3.—For the purposes of heading No. 60.06, knitted or crocheted articles are not considered to be elastic articles only by reason of their containing rubber thread or elastic forming merely a supporting band.
4.—The headings of this Chapter are to be taken to include goods of the descriptions specified therein when made of metal thread and of a kind used in apparel, as furnishings or the like.
5.—For the purposes of this Chapter:
- (a) "Elastic" means consisting of textile materials combined with rubber threads; and
- (b) "Rubberised" means impregnated, coated or covered with rubber, or made with textile thread coated or impregnated with rubber.
| Tariff Heading | Licensing Provision | Rate of Duty | Rate of Duty | Rate of Duty |
| Full | Preferential | Special Preferential | ||
| 60.01 Knitted or crocheted fabric, not elastic nor rubberised: | ||||
| (A) Knitted: | ||||
| (1) Of monofil or strip of heading No.51.02 and suitable for the manufacture of pot scourers | (a) | 50% | 50% | 331/3% |
| (2) Other: | ||||
| (a) Of wool and/or fine animal hair | (a) | 75% | 50% | 50% |
| (b) Of man-made fibres | (a) | 37½% or 1s. 9d. per square yard* | 25% or 1s. 2d. per square yard* | 25% or 1s. 2d. per square yard* |
| (c) Other | (a) | 37½% | 25% | 25% |
| (B) Crocheted | — | Free | Free | Free |
*Where alternative rates are shown, the rate applicable is whichever is the greater.
| Section XI | |
| 60.02-60.03 | CUSTOMS DUTIES |
| --- | --- |
| Tariff Heading | Licensing Provision |
| Full | Preferential |
| 60.02 Gloves, mittens and mitts, knitted or crocheted, not elastic nor rubberised: | |
| (A) Knitted: | |
| (1) Of wool and/or fine animal hair | (a) |
| (2) Of cotton: | |
| (a) Not less than 7½ inches in length and not exceeding 54 shillings per dozen pairs in value | (a) |
| (b) Other | (a) |
| (3) Of other fibres: | |
| (a) Containing man-made fibres and not exceeding 40 shillings per dozen pairs in value | (a) |
| (b) Other | (a) |
| (B) Crocheted: | |
| (1) Of cotton: | |
| (a) Not less than 7½ inches in length and not exceeding 15 shillings per dozen pairs in value | (a) |
| (b) Not less than 7½ inches in length and exceeding 15 shillings but not exceeding 54 shillings per dozen pairs in value | (a) |
| (c) Other | (a) |
| (2) Of other fibres: | |
| (a) Not less than 7½ inches in length and not exceding 15 shillings per dozen pairs in value | (a) |
| (b) Other | (a) |
| (C) Parts of goods falling in subheading (A) or (B) of this heading. | (a) |
| 60.03 Stockings, under stockings, socks, ankle-socks, sockettes and the like, knitted or crocheted, not elastic nor rubberised: | |
| (A) Of wool and/or fine animal hair: | |
| (1) Sockettes | (a) |
| (2) Other | (a) |
| --- | --- |
| Section XI | |
| CUSTOMS DUTIES | 60.03-60.05 |
| --- | --- |
| Tariff Heading | Licensing Provision |
| Full | Preferential |
| 60.03 Stockings, under stockings, etc.—contd. | |
| (B) Of man-made fibres: | |
| (1) Socks, sockettes and the like | (a) |
| (2) Other | (a) |
| (C) Other | (a) |
| 60.04 Under garments, knitted or crocheted, not elastic nor rubberised: | |
| (A) Shirts and shirt collars: | |
| (1) Men's shirts not exceeding 8 shillings each in value | (a) |
| (2) Boys' shirts not exceeding 5 shillings each in value | (a) |
| (3) Other | (a) |
| (B) Other: | |
| (1) Of wool and/or fine animal hair, knitted | (a) |
| (2) Other: | |
| (a) Drawers, knickers, panties, briefs, trunks and similar articles, knitted | (a) |
| (b) Other | (a) |
| 60.05 Outer garments and other articles, knitted or crocheted, not elastic nor rubberised: | |
| (A) Articles of apparel and clothing accessories: | |
| (1) Cardigans, pullovers, jerseys, blouses and similar articles, knitted, of wool and/or fine animal hair | (a) |
| (2) Other | (a) |
| (B) Pot scourers of monofil or strip of heading No. 51.02 | (a) |
| (C) Blankets: | |
| (1) Of wool and/or fine animal hair | (a) |
| (2) Other | (a) |
*Where alternative rates are shown, the rate applicable is whichever is the greater.
| Section XI | |
| 60.05-60.06 | CUSTOMS DUTIES |
| --- | --- |
| Tariff Heading | Licensing Provision |
| Full | Preferential |
| 60.05 Outer garments, etc.—contd. | |
| (D) Other: | |
| (1) Pieces or lengths of knitted fabric (other than fabric of wool and/or fine animal hair) which have been subjected to one or more of the processes of frilling, hemming, stitching or sewing, including curtains made of such knitted fabric | (a) |
| (2) Other | — |
| 60.06 Knitted or crocheted fabric and articles thereof, elastic or rubberised (including elastic knee-caps and elastic stockings): | |
| (A) Elastic fabric: | |
| (1) Not exceeding one inch in width and imported in the piece or in lengths | (a) |
| (2) Exceeding one inch in width | — |
| (B) Rubberised fabric: | |
| (1) Knitted: | |
| (a) Of wool and/or fine animal hair | (a) |
| (b) Other | (a) |
| (2) Crocheted | — |
| (C) Articles of elastic or rubberised fabric: | |
| (1) Elastic stockings, socks and bands of a kind used for the alleviation or cure of physical ailments or defects | (a) |
| (2) Other | The rates and licensing provisions that apply to the corresponding non-elastic, non-rubberised articles of this Chapter. |
| --- | --- |
| Section XI | |
| CUSTOMS DUTIES | 61.01 |
Chapter 61 ARTICLES OF APPAREL AND CLOTHING ACCESSORIES OF TEXTILE FABRIC, OTHER THAN KNITTED OR CROCHETED GOODS
Notes
1.—The headings of this Chapter are to be taken to apply to articles of the kinds described therein only when made up of any fabric (including felt, bonded fibre fabric, braid or trimmings of heading No. 58.07, tulle or other net fabrics and lace) or of fabric of metal thread, but not including articles of knitted or crocheted material other than those falling within heading No. 61.09.
2.—The headings of this Chapter do not cover:
- (a) Old clothing or other articles falling within heading No. 63.01; or
- (b) Orthopaedic appliances, surgical belts, trusses or the like (heading No. 90.19).
3.—For the purposes of headings Nos. 61.01 to 61.04:
- (a) Articles which cannot be identified as either men's or boys' garments or as women's or girls' garments are to be classified in heading No. 61.02 or 61.04 as the case may be;
- (b) The expression "infants' garments" is to be taken to apply to:
- (i) Garments for young children which are not identifiable as for wear exclusively by boys or by girls, and
- (ii) Babies' napkins.
4.—Scarves and articles of the scarf type, square or approximately square, of which no side exceeds sixty centimetres are to be classified as handkerchiefs (heading No. 61.05).
Handkerchiefs of which any side exceeds sixty centimetres are to be classified in heading No. 61.06.
5.—The headings of this Chapter are to be taken to apply also to unfinished or incomplete articles of the kinds described therein, to parts thereof, and to shaped textile fabric for making such articles including knitted or crocheted fabric shaped for making articles classified in heading No. 61.09.
6.—For the purposes of this Chapter, an article shall be deemed to be made wholly of linen even if one or more hems have been sewn with thread which is not linen thread.
7.—For the purposes of heading No. 61.01 (B), the amount by which the turned-up hem at the skirt of a coat exceeds two inches in depth shall be reckoned as part of the length of the coat.
| Tariff Heading | Licensing Provision | Rate of Duty | Rate of Duty | Rate of Duty |
| Full | Preferential | Special Preferential | ||
| 61.01 Men's and boys' outer garments: | ||||
| (A) Guards and protectors for use in games or sport | (a) | 10% | 10% | 10% |
| (B) Overcoats (other than coats with hoods permanently attached and coats not exceeding 36 inches in length measured from the apex of the collar to the bottom of the skirt) | (a) | 75% or £3 15s. each* | 75% or £3 15s. each* | 50% or £2 10s. each* |
| (C) Other | (a) | 75% | 75% | 50% |
*Where alternative rates are shown, the rate applicable is whichever is the greater.
| Section XI | |
| 61.02-61.08 | CUSTOMS DUTIES |
| --- | --- |
| Tariff Heading | Licensing Provision |
| Full | Preferential |
| 61.02 Women's, girls' and infants' outer garments: | |
| (A) Guards and protectors for use in games or sport | (a) |
| (B) Other | (a) |
| 61.03 Men's and boys' under garments, including collars, shirt fronts and cuffs: | |
| (A) Shirts and shirt collars: | |
| (1) Men's shirts not exceeding 8 shillings each in value | (a) |
| (2) Boy's shirts not exceeding 5 shillings each in value | (a) |
| (3) Other | (a) |
| (B) Other | (a) |
| 61.04 Women's, girls' and infants' under garments: | |
| (A) Shirts | (a) |
| (B) Other | (a) |
| 61.05 Handkerchiefs : | |
| (A) Wholly of linen | (a) |
| (B) Other | (a) |
| 61.06 Shawls, scarves, mufflers, mantillas, veils and the like: | |
| (A) Wholly of linen | (a) |
| (B) Other | (a) |
| 61.07 Ties, bow ties and cravats | (a) |
| 61.08 Collars, tuckers, fallals, bodice-fronts, jabots, cuffs, flounces, yokes and similar accessories and trimmings for women's and girls' garments | (a) |
| --- | --- |
| Section XI | |
| CUSTOMS DUTIES | 61.09-61.10 |
| --- | --- |
| Tariff Heading | Licensing Provision |
| Full | Preferential |
| 61.09 Corsets, corset-belts, suspender-belts, brassieres, braces, suspenders, garters and the like (including such articles of knitted or crocheted fabric), whether or not elastic: | |
| (A) Brassieres | (a) |
| (B) Other | (a) |
| 61.10 Gloves, mittens, mitts, stockings, socks and sockettes, not being knitted or crocheted goods: | |
| (A) Gloves, mittens and mitts: | |
| (1) Of net or tulle: | |
| (a) Of cotton: | |
| (i) Not less than 7½ inches in length and not exceeding 15 shillings per dozen pairs in value | (a) |
| (ii) Not less than 7½ inches in length and exceeding 15 shillings but not exceeding 54 shillings per dozen pairs in value | (a) |
| (iii) Other | (a) |
| (b) Of other fibres: | |
| (i) Not less than 7½ inches in length and not exceeding 15 shillings per dozen pairs in value | (a) |
| (ii) Other | (a) |
| (2) Of other fabrics: | |
| (a) Of cotton: | |
| (i) Not less than 7½ inches in length and not exceeding 54 shillings per dozen pairs in value | (a) |
| (ii) Other | (a) |
| (b) Of other fibres: | |
| (i) Containing man-made fibres and not exceeding 40 shillings per dozen pairs in value | (a) |
| (ii) Other | (a) |
| (B) Parts of goods falling in subheading (A) of this heading | (a) |
*Where alternative rates are shown, the rate applicable is whichever is the greater.
| Section XI | |
| 61.10-61.11 | CUSTOMS DUTIES |
| --- | --- |
| Tariff Heading | Licensing Provision |
| Full | Preferential |
| 61.10 Gloves, etc.—contd. | |
| (C) Stockings, socks and sockettes: | |
| (1) Elastic stockings, socks and bands of a kind used for the alleviation or cure of physical ailments or defects | (a) |
| (2) Other: | |
| (a) Of man-made fibres: | |
| (i) Socks, sockettes and the like | (a) |
| (ii) Other | (a) |
| (b) Of other fibres | (a) |
| 61.11 Made up accessories for articles of apparel (for example, dress shields, shoulder and other pads, belts, muffs, sleeve protectors, pockets): | |
| (A) Crests, badges and motifs | — |
| (B) Other | (a) |
*Where alternative rates are shown, the rate applicable is whichever is the greater.
| Section XI | |
| CUSTOMS DUTIES | 62.01-62.02 |
Chapter 62 OTHER MADE UP TEXTILE ARTICLES
Notes
1.—The headings of this Chapter are to be taken to apply to the articles of the kinds described therein only when made up of any textile fabric (other than felt and bonded fibre fabric) or of the braids or trimmings of heading No. 58.07, not being knitted or crocheted goods.
2.—The headings of this Chapter do not cover:
- (a) Goods falling within Chapter 58, 59 or 61; or
- (b) Old clothing or other articles falling within heading No. 63.01.
3.—For the purposes of this Chapter an article shall be deemed to be made wholly of linen even if one or more hems have been sewn with thread which is not linen thread.
Special Provision relating to the Duties on Certain Woven Articles
The duties mentioned in this Chapter at heading Nos. 62.01 (A), 62.02 (A) (1), 62.02 (D) (1), 62.03 (B), 62.04 (B) and 62.05 (R) (1) shall not be charged on articles which are imported into the State after exportation therefrom provided it is shown, to the satisfaction of the Revenue Commissioners, that such articles were manufactured in the State and were exported solely for the purpose of undergoing one or more of the processes of bleaching, dyeing, painting, printing, finishing and proofing and did not undergo any other process of manufacture while so outside the State.
| Tariff Heading | Licensing Provision | Rate of Duty | Rate of Duty | Rate of Duty |
| Full | Preferential | Special Preferential | ||
| 62.01 Travelling rugs; blankets: | ||||
| (A) Rugs | (a) | 50% | 50% | 50% |
| (B) Blankets: | ||||
| (1) Of wool and/or fine animal hair | (a) | 50% | 50% | 25% |
| (2) Other | (a) | 50% or 10s. each* | 50% or 10s. each* | 50% or 10s. each* |
| 62.02 Bed linen, table linen, toilet linen and kitchen linen; curtains and other furnishing articles: | ||||
| (A) Bedding: | ||||
| (1) Made wholly of linen and unfinished | (a) | 50% | 50% | 25% |
| (2) Bed sheets and mattress covers | (a) | 50% or 10s. each* | 50% or 10s. each* | 50% or 10s. each* |
| (3) Pillow cases and bolster cases: | ||||
| (a) More than 36 inches in length or 22 inches in width | (a) | 50% or 4s. each* | 50% or 4s. each* | 50% or 4s. each* |
| (b) Other | (a) | 50% or 2s. each* | 50% or 2s. each* | 50% or 2s. each* |
*Where alternative rates are shown, the rate applicable is whichever is the greater.
| Section XI | |
| 62.02 | CUSTOMS DUTIES |
| --- | --- |
| Tariff Heading | Licensing Provision |
| Full | Preferential |
| 62.02 Bed linen, etc.—contd. | |
| (A) Bedding—contd. | |
| (4) Other | (a) |
| (B) Cases for cushions and the like | — |
| (C) Lampshades | (a) |
| (D) Other: | |
| (1) Articles (whether finished or unfinished) of woven material suitable for personal, domestic or household use: | |
| (a) Towels and cloths made wholly or nen: | |
| (i) Of terry | (a) |
| (ii) Other | (a) |
| (b) Towels and cloths not made wholly of linen: | |
| (i) Of which the surface area is less than 144 square inches | (a) |
| (ii) Of which the surface area is not less than 144 square inches and is less than 288 square inches | (a) |
| (iii) Of which the surface area is not less than 288 square inches | (a) |
| (c) Other: | |
| (i) Made wholly of linen | (a) |
| (ii) Other | (a) |
| (2) Other: | |
| (a) Pieces of fabric cut to shape of a kind commonly used for the manufacture of curtains, for upholstery, or for the covering of furniture, which exceed 2½ ounces in weight per square yard, whether or not the edges of the pieces are bound with textile or other material or are hemmed | (a) |
| (b) Other | — |
*Where alternative rates are shown, the rate applicable is whichever is the greater.
| Section XI | |
| CUSTOMS DUTIES | 62.03-62.05 |
| --- | --- |
| Tariff Heading | Licensing Provision |
| Full | Preferential |
| 62.03 Sacks and bags, of a kind used for the packing of goods: | |
| (A) Of jute | (a) |
| (B) Other | (a) |
| 62.04 Tarpaulins, sails, awnings, sunblinds, tents and camping goods: | |
| (A) Sails | (a) |
| (B) Tarpaulins, ground sheets, hammock covers, awnings, sunblinds, tents and sleeping bags | (a) |
| (C) Other | — |
| 62.05 Other made up textiles articles (including dress patterns): | |
| (A) Bacon wrappers of jute | (a) |
| (B) Sail covers, sail bags and yacht or boat covers | (a) |
| (C) Covering sheets | (a) |
| (D) Laces | (a) |
| (E) Absorbent sanitary towels | (a) |
| (F) Cushions and cases for cushions | — |
| (G) Parts mattresses | (a) |
| (H) Covers of a kind commonly used in the manufacture of filled quilts | (a) |
| (IJ) Covers for musical instruments | (a) |
| (K) Watch straps and bracelets | (c) |
| (L) Labels of woven material: | |
| (1) With letters, numbers or designs woven therein | (a) |
| (2) Other | (a) |
| (M) Pieces of oilcloth or leathercloth, or of other textile fabric impregnated or coated with artificial plastic material, cut to shape, whether or not the edges of the pieces are bound with textile or other material or are hemmed | (a) |
*Where alternative rates are shown, the rate applicable is whichever is the greater.
| Section XI | |
| 62.05 | CUSTOMS DUTIES |
| --- | --- |
| Tariff Heading | Licensing Provision |
| Full | Preferential |
| 62.05 Other made up textile articles, etc.—contd. | |
| (N) Pads, cloths and the like impregnated with a polishing preparation | (a) |
| (O) Carrycots and similar articles and hoods and aprons therefor | (a) |
| (P) Infants' bootees and other footwear without applied soles, of man-made fibres | (a) |
| (Q) Parts and accessories of umbrellas and sunshades | (a) |
| (R) Other: | |
| (1) Articles (whether finished or unfinished) of woven material suitable for personal, domestic or household use: | |
| (a) Cloths made wholly of linen | (a) |
| (b) Cloths not made wholly of linen: | |
| (i) Of which the surface area is less than 144 square inches | (a) |
| (ii) Of which the surface area is not less than 144 square inches and is less than 288 square inches | (a) |
| (iii) Of which the surface area is not less than 288 square inches | (a) |
| (c) Other articles: | |
| (i) Wholly of linen | (a) |
| (ii) Of other materials | (a) |
| (2) Other | — |
*Where alternative rates are shown, the rate applicable is whichever is the greater.
| Section XI | |
| CUSTOMS DUTIES | 63.01-63.02 |
Chapter 63 OLD CLOTHING AND OTHER TEXTILE ARTICLES; RAGS
| Tariff Heading | Licensing Provision | Rate of Duty | Rate of Duty | Rate of Duty |
| Full | Preferential | Special Preferential | ||
| 63.01 Clothing, clothing accessories, travelling rugs and blankets, household linen and furnishing articles (other than articles falling within heading No. 58.01, 58.02 or 58.03), of textile materials, footwear and headgear of any material, showing signs of appreciable wear and imported in bulk or in bales, sacks or similar bulk packings: | ||||
| (A) Articles of apparel (including headgear, gaiters, leggings and the like but excluding footwear and guards and protectors for use in games or sport) and clothing accessories | (a) | 25% | 25% | 25% |
| (B) Other | The rates and licensing provisions that would apply if the articles were new | The rates and licensing provisions that would apply if the articles were new | The rates and licensing provisions that would apply if the articles were new | The rates and licensing provisions that would apply if the articles were new |
| 63.02 Used or new rags, scrap twine, cordage, rope and cables and worn out articles of twine, cordage, rope or cables | — | Free | Free | Free |
| --- | --- | |||
| Section XII | ||||
| 64.01-64.05 | CUSTOMS DUTIES |
SECTION XII
FOOTWEAR, HEADGEAR, UMBRELLAS, SUNSHADES, WHIPS, RIDING-CROPS AND PARTS THEREOF; PREPARED FEATHERS AND ARTICLES MADE THEREWITH; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR FANS
Chapter 64 FOOTWEAR, GAITERS AND THE LIKE; PARTS OF SUCH ARTICLES
Notes
1.—This Chapter does not cover:
- (a) Footwear, without applied soles, knitted or crocheted (heading No. 60.03) or of other textile fabric (except felt or bonded fibre fabric) (heading No. 62.05);
- (b) Old footwear falling within heading No. 63.01;
- (c) Articles of asbestos (heading No. 68.13);
- (d) Orthopaedic footwear or other orthopaedic applicances, or parts thereof (heading No. 90.19); or
- (e) Toys and skating boots with skates attached (Chapter 97).
2.—For the purposes of headings Nos. 64.05 and 64.06, the expression "parts" is to be taken not to include pegs, boot protectors, eyelets, boot hooks, buckles, ornaments, braid, laces, pompons or other trimmings (which are to be classified in their appropriate headings) or buttons or other goods falling within heading No. 98.01.
3.—For the purposes of heading No. 64.01, the expression "rubber or artificial plastic material" is to be taken to include any textile fabric coated or covered externally with one or both of those materials.
| Tariff Heading | Licensing Provision | Rate of Duty | Rate of Duty | Rate of Duty |
| Full | Preferential | Special Preferential | ||
| 64.01 Footwear with outer soles and uppers of rubber or artificial plastic material | (a) | 75% | 75% | 50% |
| 64.02 Footwear with outer soles of leather or composition leather; footwear (other than footwear falling within heading No. 64.01) with outer soles of rubber or artificial plastic material | (a) | 75% | 75% | 50% |
| 64.03 Footwear with outer soles of wood or cork | (a) | 75% | 75% | 50% |
| 64.04 Footwear with outer soles of other materials | (a) | 75% | 75% | 50% |
| 64.05 Parts of footwear (including uppers, in-soles and screw-on heels) of any material except metal: | ||||
| (A) Stiffeners (including toe puffs) | (a) | 60% or ¾d. each* | 40% or ½d. each* | 40% or ½d. each* |
| (B) Other: | ||||
| (1) Of leather: | ||||
| (a) Welts | (a) | 50% | 50% | 331/3% |
| (b) Studs for sports footwear | (a) | 30% | 30 percnt; | 30% |
| (c) Other | (a) | 60% | 60% | 60% |
*Where alternative rates are shown, the rate applicable is whichever is the greater.
| Section XII | |
| CUSTOMS DUTIES | 64.05-64.06 |
| --- | --- |
| Tariff Heading | Licensing Provision |
| Full | Preferential |
| 64.05 Parts of footwear, etc.—contd. | |
| (B) Other—contd. | |
| (2) Of, or partly of, composition leather and not falling within subheading (B) (1) of this heading | (a) |
| (3) Of rubber or material containing rubber as an ingredient: | |
| (a) Soles | (a) |
| (b) Heels | (a) |
| (c) Studs for sports footwear | (a) |
| (d) Other | — |
| (4) Of artificial plastic material: | |
| (a) Soles | (a) |
| (b) Heels | (a) |
| (c) Other | — |
| (5) Of other materials: | |
| (a) Heels of wood | (a) |
| (b) Other | — |
| 64.06 Gaiters, spats, leggings, puttees, cricket pads, shin-guards and similar articles, and parts thereof: | |
| (A) Guards or protectors for use in games or sport | (a) |
| (B) Other | (a) |
*Where alternative rates are shown, the rate applicable is whichever is the greater.
| Section XII | |
| 65.01-65.03 | CUSTOMS DUTIES |
Chapter 65 HEADGEAR AND PARTS THEREOF
Notes
1.—This Chapter does not cover:
- (a) Old headgear falling within heading No. 63.01;
- (b) Hair nets of human hair (heading No. 67.04);
- (c) Asbestos headgear (heading No. 68.13); or
- (d) Dolls' hats or other toy hats, or carnival articles of Chapter 97.
2.—Heading No. 65.02 is to be taken not to apply to hat-shapes made by sewing (other than hat-shapes made by the sewing in spirals of plaited or other strips).
| Tariff Heading | Licensing Provision | Rate of Duty | Rate of Duty | Rate of Duty |
| Full | Preferential | Special Preferential | ||
| 65.01 Hat-forms, hat bodies and hoods of felt, neither blocked to shape nor with made brims; plateaux and manchons (including slit manchons) of felt: | ||||
| (A) Hat forms, hat bodies and hoods of fur felt | (a) | 60% | 60% | 40% |
| (B) Other | — | Free | Free | Free |
| 65.02 Hat-shapes, plaited or made from plaited or other strips of any material, neither blocked to shape nor with made brims: | ||||
| (A) Of leather or felt | (a) | 75% | 75% | 50% |
| (B) Of paper, other than of paper yarn | — | Free | Free | Free |
| (C) Other: | ||||
| (1) Women's, girls' or infants' | (a) | 75% or 15s. each* | 75% or 15s. each* | 50% or 10s. each* |
| (2) Men's or boys': | ||||
| (a) Of paper yarn | — | Free | Free | Free |
| (b) Other | (a) | 25% | 25% | 25% |
| 65.03 Felt hats and other felt headgear, being headgear made from the felt hoods and plateaux falling within heading No. 65.01, whether or not lined or trimmed: | ||||
| (A) Berets and similar articles | (a) | 75% or 5s. 7½d. each* | 75% or 5s. 7½d. each* | 50% or 3s. 9d. each* |
| (B) Other: | ||||
| (1) Men's or boys' | (a) | 75% or 11s. 3d. each* | 75% or 11s. 3d. each* | 50% or 7s. 6d. each* |
| (2) Other | (a) | 75% | 75% | 50% |
*Where alternative rates are shown, the rate applicable is whichever is the greater.
| Section XII | |
| CUSTOMS DUTIES | 65.04-65.05 |
| --- | --- |
| Tariff Heading | Licensing Provision |
| Full | Preferential |
| 65.04 Hats and other headgear, plaited or made from plaited or other strips of any material, whether or not lined or trimmed: | |
| (A) Of leather or felt | (a) |
| (B) Of paper, other than of paper yarn | — |
| (C) Other: | |
| (1) Women's, girls' or infants' | (a) |
| (2) Men's or boys': | |
| (a) Of paper yarn | (a) |
| (b) Other | (a) |
| 65.05 Hats and other headgear (including hair nets), knitted or crocheted, or made up from lace, felt or other textile fabric in the piece (but not from strips), whether or not lined or trimmed: | |
| (A) Berets and similar articles | (a) |
| (B) Hair nets, snoods and the like | (a) |
| (C) Motor-cyclists' safety or crash helmets | — |
| (D) Protective headgear for use in games or sport (other than motor-cyclists' safety or crash helmets) | (a) |
| (E) Other: | |
| (1) Women's, girls' or infants': | |
| (a) Directly knitted or of felt | (a) |
| (b) Other | (a) |
| (2) Men's or boys': | |
| (a) Top hats and opera hats | (a) |
| (b) Of felt | (a) |
| (c) Other: | |
| (i) Proofed or of woven fabric of wool or fine animal hair or of leathercloth | (a) |
| (ii) Other | (a) |
*Where alternative rates are shown, the rate applicable is whichever is the greater.
| Section XII | |
| 65.04-65.05 | CUSTOMS DUTIES |
| --- | --- |
| Tariff Heading | Licensing Provision |
| Full | Preferential |
| 65.06 Other headgear, whether or not lined or trimmed: | |
| (A) Motor-cyclists' safety or crash helmets | — |
| (B) Protective headgear for use in games or sport (other than motor-cyclists' safety or crash helmets) | (a) |
| (C) Of paper, other than of paper yarn | — |
| (D) Other: | |
| (1) Of leather | (a) |
| (2) Other: | |
| (a) Women's, girls' or infants' | (a) |
| (b) Men's or boys': | |
| (i) Of paper yarn | — |
| (ii) Of leathercloth or of other leather substitute, of woven fabric of wool or fine animal hair, or if proofed | (a) |
| (iii) Other | (a) |
| 65.07 Head-bands, linings, covers, hat foundations, hat frames (including spring frames for opera hats), peaks and chinstraps, for headgear: | |
| (A) Of textile material or fur | (a) |
| (B) Other | — |
- Where alternative rates are shown, the rate applicable is whichever is the greater.
| Section XII | |
| CUSTOMS DUTIES | 66.01-66.03 |
Chapter 66 UMBRELLAS, SUNSHADES, WALKING-STICKS, WHIPS, RIDING-CROPS AND PARTS THEREOF
Notes
1.—This Chapter does not cover:
- (a) Measure walking-sticks or the like (heading No. 90.16);
- (b) Firearm-sticks, sword-sticks, loaded walking-sticks or the like (Chapter 93); or
- (c) Goods falling within Chapter 97 (for example, toy umbrellas and toy sunshades).
2.—Heading No. 66.03 is to be taken not to apply to parts, trimmings or accessories of textile material, nor to covers, tassels, thongs, umbrella cases or the like, of any material. Such goods imported with, but not fitted to, articles falling within heading No. 66.01 or 66.02 are to be classified separately and are not to be treated as forming part of those articles.
| Tariff Heading | Licensing Provision | Rate of Duty | Rate of Duty | Rate of Duty |
| Full | Preferential | Special Preferential | ||
| 66.01 Umbrellas and sunshades (including walking-stick umbrellas, umbrella tents, and garden and similar umbrellas): | ||||
| (A) Each rib of which exceeds 15½ inches in length | (a) | 37½% or 10s. each* | 37½% or 10s. each* | 25% or 6s. 8d. each* |
| (B) Other | (a) | 37½% or 5s. each* | 37½% or 5s. each* | 25% or 3s. 4d. each* |
| 66.02 Walking-sticks (including climbing-sticks and seat-sticks), canes, whips, riding-crops and the like | — | Free | Free | Free |
| 66.03 Parts, fittings, trimmings and accessories of articles falling within heading No. 66.01 or 66.02: | ||||
| (A) For articles of heading No. 66.01: | ||||
| (1) Separate ribs with stays attached; ferrules, runners, and handles; iron or steel shafts with springs and stopper attached; unassembled parts | — | Free | Free | Free |
| (2) Other | (a) | 37½% | 37½% | 25% |
| (B) Other | — | Free | Free | Free |
*Where alternative rates are shown, the rate applicable is whichever is the greater.
| Section XII | |
| 67.01-67.02 | CUSTOMS DUTIES |
Chapter 67 PREPARED FEATHERS AND DOWN AND ARTICLES MADE OF FEATHERS OR OF DOWN; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR; FANS
Notes
1.—This Chapter does not cover:
- (a) Straining cloth of human hair (heading No. 59.17);
- (b) Floral motifs of lace, of embroidery or other textile fabric (Section XI);
- (c) Footwear (Chapter 64);
- (d) Headgear (Chapter 65);
- (e) Feather dusters (heading No. 96.04), powder-puffs (heading No. 96.05) or hair sieves (heading No. 96.06); or
- (f) Toys, sports requisites or carnival articles (Chapter 97).
2.—Heading No. 67.01 is to be taken not to apply to:
- (a) Goods (for example, bedding) in which feathers or down constitute only filling or padding;
- (b) Articles of apparel and accessories thereto in which feathers or down constitute no more than mere trimming or padding;
- (c) Artificial flowers or foliage or parts thereof or made up articles of heading No. 67.02; or
- (d) Fans (heading No. 67.05).
3.—Heading No. 67.02 is to be taken not to apply to:
- (a) Articles of glass (Chapter 70);
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