S.I. No. 220/1972 - Imposition of Duties (No. 200) (Customs and Excise Duties and Form of Tariff) Order, 1972

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

1.

2.

3.

3.—(1) In this Order—

"the Annex" means the Annex to the Schedule to this Order;

"the Schedule" means the Schedule to this Order;

"the United Kingdom" means Great Britain, Northern Ireland, the Isle of Man and the Channel Islands;

an abbreviation or symbol mentioned in the first column of the following Table has the meaning specified in the second column of that Table opposite the mention of that abbreviation or symbol in the said first column :—

Abbreviation or Symbol	Meaning
C	Centigrade
F	Fahrenheit
cg	centigramme(s)
cm	centimetre(s)
cc or cm^3	cubic centimetre(s)
f.o.b.	free on board
g	gram(s)
kg	kilogram(s)
l	litre(s)
m	metre
m^2	square metre(s)
mg	milligram(s)
mm	millimetre(s)
mm^2	square millimetre(s)
doz.	dozen
ft.	foot or feet
gal.(s)	gallon(s)
lb.(s)	pound(s)
oz.(s)	ounce(s)
sq.	square
yd.(s)	yard(s)
st.	stone
cwt.(s)	hundredweight(s)
lin.	linear
pr.(s)	pair(s)
sp.p.	special plures
h.p.	horse power. Where "h.p." is used unqualified it means the horse power of 33,000 lbs./ft. per minute (1 h.p. = 746 watts = 1·014 metric h.p.)
pt.(s)	pint(s)
No.(s)	Number(s)
EURATOM	European Atomic Energy Community
&	and
cu.	cubic
E.C.S.C.	European Coal and Steel Community
cps.	cycles per second
H.T.	high tension, nominally pressures of 1,000 v and up
K	potassium
---	---
Abbreviation or Symbol	Meaning
KOH	potassium hydroxide (caustic potash)
K2O	potassium oxide
NaOH	sodium hydroxide (caustic soda)
P	phosphorus
P2O4	phosphorus pentoxide (phosphoric anhydride)
kw	kilowatts
metric h.p.	metric horse power—75 kg/m per minute (1 metric h.p. = 735 watts = 0·985 h.p.)
metric ton (tonne)	1,000 kg
Pb	lead
r.p.m.	revolutions per minute
v	volts
%	per cent
short standard	7,200
g/m	gram(s) per metre
g/m^2	gram(s) per square metre
m/kg	metre(s) per kilogram
mg/m	milligram(s) per metre
g/l	gram(s) per litre
kg/m^2	kilogram(s) per square metre
U.A.	unit of account

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

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

4.

4.—(1) In lieu of the form of customs tariff prescribed by the Imposition of Duties (No. 159) (Customs Duties and Form of Customs Tariff) Order, 1966 ( S.I. No. 132 of 1966 ), the form of customs tariff set out in the first and second columns of the Schedule is hereby prescribed for use in classifying goods for customs purposes and goods may be classified in accordance therewith for any customs purpose except where some other method of classification is required by or under any enactment.

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

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

5.

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

• (c) Where, opposite the mention of any goods in the first column of the Schedule, a rate (in this Order referred to as the special preferential rate), including a rate stated to be nil, is stated in the seventh column of the Schedule that is less than the rate stated in the sixth column of the Schedule in relation to those goods, the duty imposed by subparagraph (a) of this paragraph shall be charged, levied and paid at the said special preferential rate on the importation of any goods of the kind so mentioned which are shown to the satisfaction of the Revenue Commissioners—

• (i) to have been grown, produced, or manufactured in Canada or

• (ii) in the case of the goods mentioned in the first column of the Schedule at tariff code number 0811-544, 0811-560, 0811-576, 0811-584, 2006-126, 2006-128, 2006-138, 2006-142, 2006-144, 2006-152, 2006-156, 2006-158, 2006-166, 2006-170, 2006-176, 2006-180, 2006-182, 2006-188, 2006-222, 2006-226, 2006-228, 2006-244, 2006-246, 2006-250, 2006-252, 2006-254, 2006-256, 2006-262, 2006-264, 2006-276, 2006-278, 2006-282, 2006-284, 2006-286, 2006-288, 2006-316, 2006-318, 2006-330, 2006-334, 2006-338, 2006-342, 2006-346, 2006-350, 2006-354, 2006-358, 2006-362, 2006-366, 2006-370, 2006-374, 2006-378, 2006-380, 2006-384, 2006-388, 2006-412, 2006-416, 2006-420, 2006-424, 2006-428, 2006-432, 2006-436, 2006-440, 2006- 444, 2006-448, 2006-452, 2006-456, 2006-460, 2006-464, 2006-466, 2006-470, 2006-474, 2006-476, 2006-480, 2006-488, 2006-522, 2006-526, 2006-532, 2006-534, 2006-536, 2006-538, 2006-544, 2006-546, 2006-556, 2006-558, 2006-560, 2006-562, 2006-568, 2006-570, 2006-582, 2006-584, 2006-586, 2006-588, 2006-618 or 2006-620, to have been grown, produced or manufactured in Australia or the Republic of South Africa.

• (d) Subject to subparagraph (e) of this paragraph, where, opposite the mention of any goods in the first column of the Schedule a rate (in this Order referred to as the United Kingdom rate), including a rate stated to be nil, is stated in the eighth column of the Schedule that is less than the rate stated in the sixth column of the Schedule in relation to those goods, the duty imposed by subparagraph (a) of this paragraph shall be charged, levied and paid at the said United Kingdom rate on the importation of any goods of the kind so mentioned which are shown to the satisfaction of the Revenue Commissioners to have been grown, produced or manufactured in, and consigned from, the United Kingdom.

• (e) Where, opposite the mention of any goods in the first column of the Schedule, a rate (in this Order referred to as the Northern Ireland rate), including a rate stated to be nil, is stated in the ninth column of the Schedule that is less than the rate stated in the eighth column of the Schedule in relation to those goods, the duty imposed by subparagraph (a) of this paragraph shall be charged, levied and paid at the said Northern Ireland rate on the importation of any goods of the kind so mentioned which are shown to the satisfaction of the Revenue Commissioners to have been consigned from Northern Ireland and grown, produced or manufactured therein by a person who was engaged in growing, producing or manufacturing the same goods in Northern Ireland on the 1st day of March, 1966.

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

• (g) Whenever "Free" is mentioned in the fifth, sixth, seventh, eighth or ninth columns of the Schedule opposite the mention of any goods in the first column of the Schedule, those goods shall not be chargeable with any duty of customs imposed by this paragraph but the mention first referred to shall not affect the liability (if any) of those goods to be charged with any other duty of customs.

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

• (ij) (i) Notwithstanding subparagraph (a) of this paragraph but subject to clause (ii) of this subparagraph, where a rate of duty shown in the Annex is stated in a column headed "Rate of Duty" opposite the mention of a tariff code number, there shall be charged, levied and paid on importation of any goods classified at the tariff code number so mentioned, a duty of customs at the rate so stated, on goods which are shown to the satisfaction of the Revenue Commissioners to have been produced or manufactured in and consigned from a country or territory specified in the Annex.

• (ii) Notwithstanding subparagraph (a) of this paragraph, where in the Annex, in lieu of a rate of duty being specified in a column headed "Rate of Duty", there is a reference to a footnote, the provision set forth in the footnote shall apply to the goods classified at the tariff code number mentioned opposite the reference to the footnote.

6.

7.

8.

9.

10.

11.

12.

13.

14.

15.

16.

17.

18.

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

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

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

• (i) fresh fruit,

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

• (iii) natural spa waters,

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

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

• (c) medicinal preparations, excluding sera, vaccines, insulin and preparations in ampoules,

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

• (e) goods mentioned in the first column of the Schedule at tariff code number 3003-384 or 3003-586 and tariff heading number 38.11,

• (f) glue and size,

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

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

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

• (j) gasket cement, and

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

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

• (i) in case the gross weight of the package does not exceed two pounds, £0·0067 per package, and

• (ii) in any other case, £0·0033 on every pound or fraction of a pound of the gross weight of the package,

• (b) if the customary trade unit of quantity of the goods in the package is reckoned by liquid measure and the content of the package is under six pints, a duty of customs at the following rates, that is to say—

• (i) in case the contents of the package do not exceed two pints, £0·0067 per package, and

• (ii) in any other case, £0·0033 on every pint or fraction of a pint of the content of the package.

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

• (a) if the customary trade unit of quantity of the goods in the package is reckoned by weight (whether gross or net), the rate of £0·0033 on every pound or fraction of a pound of the gross weight of the said package, and

• (b) if the customary trade unit of quantity of the goods in the package is reckoned by liquid measure, the rate of £0·0033 on every pint or fraction of a pint of the content of the said package.

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

• (a) if the customary trade unit of quantity of the goods in the package is reckoned by weight (whether gross or net), the rate of £0·001 on every pound or fraction of a pound of the gross weight of the said package, and

• (b) if the customary trade unit of quantity of the goods in the package is reckoned by liquid measure, the rate of £0·001 on every pint or fraction of a pint of the content of the said package.

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

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

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

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

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

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

• (8) For the purposes of this paragraph—

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

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

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

19.

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

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

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

which are not otherwise liable to duty, a duty of customs at the rate of 30% of the value of the goods.

• (2) Where on importation goods chargeable with the duty imposed by subparagraph (1) of this paragraph are shown to the satisfaction of the Revenue Commissioners to have been manufactured in Canada, the duty imposed by subparagraph (1) of this paragraph shall be charged, levied and paid on the said goods at the rate of 20% of the value of the goods in lieu of the rate mentioned in the said subparagraph (1).

• (3) Where on importation goods chargeable with the duty imposed by subparagraph (1) of this paragraph are shown to the satisfaction of the Revenue Commissioners to have been manufactured in, and consigned from, the United Kingdom, the duty imposed by subparagraph (1) of this paragraph shall be charged, levied and paid on the said goods at the rate of 6% of the value of the goods in lieu of the rate mentioned in the said subparagraph (1).

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

20.

20.—(1) There shall be charged, levied and paid on the importation of every glass bottle or glass jar of the capacity of five fluid ounces or more and containing at the time of importation any dutiable commodity a duty of customs at the rate of £0·02 for every dozen or part of a dozen such bottles or jars.

• (2) Where on importation the contents of a glass bottle or glass jar chargeable with the duty imposed by subparagraph (1) of this paragraph are shown to the satisfaction of the Revenue Commissioners to have been grown, produced or manufactured in the United Kingdom and it is shown in a similar manner that the said glass bottle or glass jar has been consigned from the United Kingdom, the duty imposed by subparagraph (1) of this paragraph shall be charged, levied and paid on the said bottles or jars at the rate of £0·006 for every dozen or part of a dozen bottles or jars in lieu of the rate mentioned in the said subparagraph (1).

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

21.

21.—(1) Subject to subparagraph (2) of this paragraph, the duties of customs imposed by section 3 of and mentioned in Part I of the First Schedule to the Finance Act, 1920, shall be charged, levied and paid on goods of the kind mentioned in the first column of the Schedule at tariff code number 2207-254, 2207-262, 2207-426, 2207-434, 2207-627 or 2207-635.

• (2) Where at importation perry mentioned in the first column of the Schedule at tariff code number 2207-262, 2207-434 or 2207-635 is shown to the satisfaction of the Revenue Commissioners to have been manufactured in, and consigned from, the United Kingdom, the duties of customs imposed by the said section 3 as applied by subparagraph (1) of this paragraph shall be charged, levied and paid on the said perry at the rate of £3·813 the gallon computed at proof.

22.

22.—Whenever an article of apparel (including headgear, gaiters, leggings and the like, but excluding footwear and guards and protectors for use in games or sport) or a clothing accessory mentioned in the first column of the Schedule at any tariff code number (other than tariff code number 6301-126 or 6301-134) has, before importation, been substantially worn or otherwise used outside the State by a person other than the importer and the members of his family or household, duty shall be charged, levied and paid thereon at whichever of the following rates is appropriate, that is to say—

• (a) in the case of an article which, at importation, is shown to the satisfaction of the Revenue Commissioners to have been manufactured in, and consigned from, the United Kingdom, at the rate of an amount equal to 6% of the value of the article, and

• (b) in any other case, at the rate of an amount equal to 20 % of the value of the article

in lieu of the rate specified in the fifth, sixth, seventh, eighth or ninth column, as the case may be, of the Schedule at that tariff code number.

23.

23.—(1) This paragraph applies to imported goods (other than foods and drinks and goods for use in the manufacture or preparation of foods and drinks) which contain spirits as a part or ingredient thereof and are manufactured in, and consigned from, the United Kingdom.

• (2) The duties of customs on spirits imposed by section 3 of and mentioned in Part I of the First Schedule to the Finance Act, 1920, and chargeable by virtue of section 7 (1) of the Finance Act, 1901, on goods to which this paragraph applies in respect of the quantity of spirits contained in those goods shall, subject to such conditions as the Revenue Commissioners may think fit to impose, be charged, levied and paid, on goods to which this paragraph applies, at the rate of £3·576 the gallon computed at proof.

• (3) Nothing in this paragraph shall operate to prejudice or affect the rates of duty chargeable under section 4 of the Finance Act, 1920, on spirits used in medical preparations or for scientific purposes.

24.

24.—(1) This paragraph applies to beer which at importation is shown to the satisfaction of the Revenue Commissioners to have been manufactured in and consigned from the United Kingdom and to have been manufactured therein from materials other than materials falling within tariff heading number 22.03 or tariff code number 2207-214, 2207-337 or 2207-482 in the Schedule.

• (2) In lieu of the duty of customs imposed by section 27 (2) of the Finance Act, 1971 (No. 23 of 1971), there shall be charged, levied and paid on beer to which this paragraph applies a duty of customs at the rate of £29·167 for every thirty-six gallons of beer of which the worts were before fermentation of a specific gravity of one thousand and fifty-five degrees.

• (3) There shall be allowed and paid on the exportation as merchandise or the shipment for use as stores of beer to which this paragraph applies, and on which it is shown to the satisfaction of the Revenue Commissioners that the duty imposed by subparagraph (2) of this paragraph has been paid, a drawback, calculated according to the original specific gravity of the beer, at the rate of £29·18 on everythirty-six gallons of beer of which the original specific gravity was one thousand and fifty-five degrees.

• (4) Where, in the case of beer which is chargeable with the duty imposed by subparagraph (2) of this paragraph or in the case of beer on which drawback under subparagraph (3) of this paragraph is payable, the specific gravity of the beer is not one thousand and fifty-five degrees, the duty or drawback shall be varied proportionately.

• (5) Section 24 of the Finance Act, 1933 (No. 15 of 1933), shall not apply or have effect in relation to the duty of customs to which this paragraph refers.

25.

• (a) for the several rates specified in Part II of the First Schedule to that Act there were substituted the following rates :—

Description of Spirits	United Kingdom Rate
	£
For every gallon of Perfumed Spirits	24·596
For every gallon of liqueurs, cordials, mixtures and other preparations in bottle entered in such manner as to indicate that the strength is not to be tested	20·753
For every gallon computed proof of spirits of any description not heretofore mentioned and mixtures and preparations containing spirits	15·373

• (b) paragraphs (a) and (b) of subsection (2) were deleted, and

• (c) ", other than spirits mentioned in subsection (2) of this section," in paragraph (a) of subsection (3) were deleted.

26.

26.—(1) This paragraph applies to hydrocarbon oils which at importation are shown to the satisfaction of the Revenue Commissioners to be—

• (i) crude hydrocarbon oils extracted in and consigned from the United Kingdom, or

• (ii) hydrocarbon oils refined in and consigned from the United Kingdom.

• (2) Section 36 of the Finance Act, 1969 (No. 21 of 1969), shall have effect, in respect of hydrocarbon oils to which this paragraph applies, as if—

• (a) for the rate of £0·2117 specified in subsection (2) there were substituted a rate of £0·2075,

• (b) for the rate of £0·1815 specified in subsections (4) and (5) there were substituted, in each place where it occurs in those subsections, a rate of £0·1773.

27.

27.—(1) Part I of the Second Schedule to the Finance Act, 1969 , shall have effect as if for "£4·91" and "£4·908" there were substituted "£4·618" and "£4·616", respectively.

• (2) Part III of the Second Schedule to the Finance Act, 1969 , shall have effect as if for the several rates specified therein there were substituted the following rates:

		Full	Preferential
		£	£
Manufactured:—
cigars	the lb.	4·773	4·566
cigarettes	" "	4·671	4·47
cavendish or negrohead	" "	4·747	4·541
cavendish or negrohead manufactured in bond	" "	4·721	4·516
reconstituted or homogenised tobacco containing 10 per cent. or more by weight of moisture	" "	4·418	4·418
reconstituted or homogenised tobacco containing less than 10 per cent. by weight of moisture	" "	4·618	4·618
other manufactured tobacco:—
hard pressed tobacco	" "	3·828	3·627
other pipe tobacco	" "	4·502	4·301
other manufactured tobacco	" "	4·659	4·458
snuff containing more than 13 per cent. by weight of moisture	" "	4.641	4.441
snuff containing 13 per cent. or less by weight of moisture	" "	4·747	4·541

• (3) Part IV of the Second Schedule to the Finance Act, 1969 , shall have effect as if for the several rates specified therein there were substituted the following rates:

		£
Unmanufactured:
containing 10 per cent. or more by weight of moisture	the lb.	4·416
containing less than 10 per cent. by weight of moisture	" "	4·616
Manufactured:
cavendish or negrohead manufactured in bond	" "	4·516

28.

28.—(1) This paragraph applies to unmanufactured tobacco which at importation is shown to the satisfaction of the Revenue Commissioners to have been grown in and consigned from the United Kingdom.

• (2) Part I of the Second Schedule to the Finance Act, 1969 , shall have effect as if, in respect of unmanufactured tobacco to which this paragraph applies, there were substituted "£4·416" for "£4·418" and "£4·616" for "£4·618" (inserted therein by paragraph 27 (1) of this Order).

29.

29.—The Finance Act, 1969 , shall have effect as if—

• (a) the following subsection were added to section 37 :

• "(5) In this section and in the Second Schedule to this Act 'reconstituted or homogenised tobacco' means tobacco (whether or not on a backing) which is made by agglomerating tobacco dust or finely divided tobacco derived from tobacco leaves or tobacco refuse and is generally put up in the form of rectangular sheets or strip.",

• (b) the following descriptions of tobacco and rates of duty were inserted in the first, second and third columns, respectively, of Part I of the Second Schedule after "cavendish or negrohead manufactured in bond". .

"reconstituted or homogenised tobacco containing 10 per cent or more by weight of moisture	the lb.	£4·418	£4·418
"reconstituted or homogenised tobacco containing less than 10 per cent. by weight of moisture	the lb.	£4·618	£4.618"

• (c) for "Imposition of Duties (No. 159) (Customs Duties and Form of Customs Tariff) Order, 1966" in section 37 (3) (a) the following were substituted : "Imposition of Duties (No. 200) (Customs and Excise Duties and Form of Tariff) Order, 1972, and for the purposes of this subsection reconstituted or homogenised tobacco shall be deemed not to be a material falling within that tariff heading number."

30.

Description of Wine	Rate of Duty
	£
Irish Wine:
Not exceeding 25° of proof spirit	0·797 the gallon
Exceeding 25° but not exceeding 30° of proof spirit	0·867 " "
Exceeding 30° of proof spirit	1·178 " "

31.

31.—(1) This paragraph applies to wine which at importation is shown to the satisfaction of the Revenue Commissioners to have been manufactured in and consigned from the United Kingdom.

• (2) Section 39 of and the Third Schedule to the Finance Act, 1969 , shall have effect, in respect of wine to which this paragraph applies, as if—

• (a) for the several rates chargeable under subsection (1) of that section and specified in Part I of the Third Schedule there were substituted the several rates specified in the following Table :—

Description of Wine	Description of Wine	Rate of Duty
		£
Still Wine:
Not exceeding 25° of proof spirit:
Not in bottle	the gallon	0·902
In bottle	" "	0·932
Exceeding 25° but not exceeding 30° of proof spirit:
Not in bottle	" "	1·01
In bottle	" "	1·07
Exceeding 30° of proof spirit:
Not in bottle	" "	1·477
In bottle	" "	1·537
Sparkling Wine	" "	2·077
Wine exceeding 42° of proof spirit:
An additional duty for every degree or fraction of a degree above 42° of proof spirit	" "	0·141

and

• (b) subsection (3) and Part II of the Third Schedule were deleted.

32.

33.

34.

34.—(1) Subject to subparagraph (2) of this paragraph, goods which are mentioned in the first column of the Schedule at tariff heading number 04.02, 17.01, 17.02, 17.04, 17.05, 18.03, 18.05, 18.06, 19.02, 19.05, 19.08, 20.01, 20.03, 20.04, 20.05, 20.06, 20.07, 21.04, 21.07 or 30.03 and which are shown to the satisfaction of the Revenue Commissioners to be intended for use exclusively because of or as a preventive of or remedy for disease shall, subject to compliance with such conditions as the Revenue Commissioners may think fit to impose, be admitted without payment of duty.

• (2) Nothing in this paragraph shall operate to relieve from or to prejudice or affect the customs duties on spirits imposed by section 3 of and mentioned in Part I of the First Schedule to the Finance Act, 1920, and chargeable by virtue of section 7 (1) of the Finance Act, 1901, on goods to which subparagraph (1) of this paragraph relates in respect of the quantity of spirits contained in those goods.

35.

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

• (b) clothing accessories,

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

36.

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

• (a) in case the goods are shown to consist of an incomplete aggregate of parts for an ambulance chassis or an omnibus chassis, an amount equal to 12·5% of the value of the goods, and

• (b) in any other case, an amount equal to 17·5% of the value of the goods,

in lieu of the rates specified in the fifth, sixth, seventh, eighth or ninth columns of the Schedule opposite the mention of the goods in the first column of the Schedule.

• (2) Where any duties imposed by this Order are charged, levied and paid on a number of goods at the compounded rate, the duties shall be in lieu and satisfaction of all duties of customs for the time being chargeable by any means on those goods either collectively with other goods or individually, other than the duties imposed by this Order on the goods mentioned in the first column of the Schedule at tariff code number 4011-018, 4011-026, 4011-034, 4011-058, 4011-066, 4011-074, 4011-082, 4011-120, 4011-152, 4011-160, 4011-168, 4011-176, 4011-184,4011-221, 4011-237, 4011-245, 4011-253, 4011-277, 4011-285, 5009-024, 5009-072, 5009-142, 5009-174, 5009-230, 5009-262, 5010-425, 5104-034, 5104-054, 5104-074, 5104-113, 5104-141, 5104-173, 5104-212, 5104-240, 5104-276, 5104-318, 5104-338, 5104-358, 5104-382, 5104-430, 5104-454, 5311-321, 5311-341, 5311-365, 5311-417, 5311-441, 5311-465, 5311-514, 5311-534, 5311-546, 5311-562, 5311-578, 5311-620, 5311-636, 5311-652, 5311-668, 5312-215, 5313-016, 5405-120, 5405-168, 5509-012, 5509-036, 5509-060, 5509-076, 5509-120, 5509-144, 5509-168, 5509-184, 5509-228, 5509-252, 5509-276, 5509-312, 5509-336, 5509-360, 5509-384, 5509-436, 5509-464, 5509-512, 5509-532, 5509-560, 5509-588, 5509-636, 5509-664, 5607-020, 5607-036, 5607-056, 5607-080, 5607-121, 5607-153, 5607-181, 5607-230, 5607-254, 5607-286, 5607-341, 5607-365, 5607-422, 5607-446, 5607-466, 5902-414, 5902-422, 5902-513, 5902-521, 5903-317, 5903-365, 5903-447, 5908-037, 5908-045, 5908-131, 5908-135, 5908-247, 5908-263, 5909-516, 5909-524, 5911-175, 5911-183, 5911-288, 5911-313, 5912-332, 5912-340, 6202-028, 6202-032, 6202-425, 6202-433, 6202-473, 6202-477, 6205-320, 6205-324, 6205-328, 7008-633, 7008-665, 7335-648, 7335-664, 8410-147, 8410-171, 8410-221, 8422-351, 8463-225, 8463-281, 8463-484, 8463-548, 8508-428, 8706-014, 8706-030, 8706-144, 8706-160, 8714-250, or 8714-258, or at tariff heading number 57.09, 57.10 or 57.11.

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

• (4) In this paragraph—

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

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

37.

37.—(1) The dutiable weight, in the case of goods chargeable by weight, except in so far as it relates to the charging of duty under paragraph 18 of this Order, and the weights used as criteria to define certain headings or subheadings, shall be taken to be:

• (a) in the case of a reference to gross weight, the aggregate weight of the goods and of all packings thereof;

• (b) in the case of a reference to net weight or to weight without qualification, the weight of the goods themselves without packing of any kind.

• (2) For the purposes of this paragraph "packing" means any external or internal containers, holders, wrappings or supports, other than transport devices (such as transport containers), tarpaulins, tackle or ancillary transport equipment.

38.

• (a) Imposition of Duties (No. 159) (Customs Duties and Form of Customs Tariff) Order, 1966 ( S.I. No. 132 of 1966 );

• (b) Imposition of Duties (No. 189) (Customs and Excise Duties and Form of Tariff) Order, 1971 ( S.I. No. 191 of 1971 );

• (c) Imposition of Duties (No. 195) (Customs Duties and Form of Customs Tariff) Order, 1971 ( S.I. No. 349 of 1971 ); and

• (d) Imposition of Duties (No. 198) (Customs Duties and Form of Customs Tariff) Order, 1972 ( S.I. No. 152 of 1972 ).

39.

PART 3

SCHEDULE OF CUSTOMS DUTIES

LIST OF SECTION AND CHAPTER TITLES

Section I—Live Animals ; Animal Products	Section I—Live Animals ; Animal Products
Chapter	Chapter	Page
1	Live Animals	4
2	Meat and edible meat offals	8
3	Fish, crustaceans and molluscs	21
4	Dairy produce ; birds' eggs ; natural honey ; edible products of animal origin, not elsewhere specified or included	30
5	Products of animal origin, not elsewhere specified or included	37
Section II—Vegetable Products	Section II—Vegetable Products
6	Live trees and other plants ; bulbs, roots and the like ; cut flowers and ornamental foliage	39
7	Edible vegetables and certain roots and tubers	41
8	Edible fruit and nuts ; peel of melons or citrus fruit	48
9	Coffee, tea, maté and spices	58
10	Cereals	63
11	Products of the milling industry ; malt and starches; gluten; inulin	65
12	Oil seeds and oleaginous fruit; miscellaneous grains, seeds and fruit; industrial and medical plants; straw and fodder	71
13	Raw vegetable materials of a kind suitable for use in dyeing or in tanning; lacs; gums, resins and other vegetable saps and extracts	74
14	Vegetable plaiting and carving materials; vegetable products not elsewhere specified or included	76
Section III—Animal and Vegetable Fats and Oils and their Cleavage Products; Prepared Edible Fats; Animal and Vegetable Waxes	Section III—Animal and Vegetable Fats and Oils and their Cleavage Products; Prepared Edible Fats; Animal and Vegetable Waxes	Section III—Animal and Vegetable Fats and Oils and their Cleavage Products; Prepared Edible Fats; Animal and Vegetable Waxes
15	Animal and vegetable fats and oils and their cleavage products; prepared edible fats; animal and vegetable waxes	77
Section IV—Prepared Foodstuffs; Beverages, Spirits and Vinegar; Tobacco	Section IV—Prepared Foodstuffs; Beverages, Spirits and Vinegar; Tobacco
16	Preparations of meat, of fish, of crustaceans or molluscs	84
17	Sugars and sugar confectionery	92
18	Cocoa and cocoa preparations	96
19	Preparations of cereals, flour or starch; pastrycooks' products	99
20	Preparations of vegetables, fruit or other parts of plants	126
21	Miscellaneous edible preparations	159
22	Beverages, spirits and vinegar	195
23	Residues and waste from the food industries; prepared animal fodder	220
24	Tobacco	230
Section V—Mineral Products	Section V—Mineral Products
25	Salt; sulphur; earths and stone; plastering materials, lime and cement	233
26	Metallic ores, slag and ash	240
27	Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes	242
Section VI—Products and Chemical and Allied Industries	Section VI—Products and Chemical and Allied Industries
	Section Notes	254
28	Inorganic chemicals; organic and inorganic compounds of precious metals, of rare earth metals, of radio-active elements and of isotopes	254
29	Organic chemicals	267
30	Pharmaceutical products	289
31	Fertilisers	297
32	Tanning and dyeing extracts; tannins and their derivatives; dyes, colours, paints and varnishes; putty, fillers and stoppings; inks	301
33	Essential oils and resinoids; perfumery, cosmetics and toilet preparations	305
34	Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing and scouring preparations, candles and similar articles, modelling pastes and "dental waxes"	309
35	Albuminoidal substances; glues	311
36	Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations	315
37	Photographic and cinematographic goods	316
38	Miscellaneous chemical products	320
Section VII—Artificial Resins and Plastic Materials, Cellulose Esters and Ethers, and Articles thereof; Rubber, Synthetic Rubber, Factice, and Articles thereof	Section VII—Artificial Resins and Plastic Materials, Cellulose Esters and Ethers, and Articles thereof; Rubber, Synthetic Rubber, Factice, and Articles thereof	Section VII—Artificial Resins and Plastic Materials, Cellulose Esters and Ethers, and Articles thereof; Rubber, Synthetic Rubber, Factice, and Articles thereof
39	Artificial resins and plastic materials, cellulose esters and ethers; articles thereof	327
40	Rubber, synthetic rubber, factice, and articles thereof	352
Section VIII—Raw Hides and Skins, Leather, Furskins and Articles thereof; Suddlery and Harness; Travel Goods, Handbags and similar Containers; Articles of Gut (Other than Silk-Worm Gut)	Section VIII—Raw Hides and Skins, Leather, Furskins and Articles thereof; Suddlery and Harness; Travel Goods, Handbags and similar Containers; Articles of Gut (Other than Silk-Worm Gut)	Section VIII—Raw Hides and Skins, Leather, Furskins and Articles thereof; Suddlery and Harness; Travel Goods, Handbags and similar Containers; Articles of Gut (Other than Silk-Worm Gut)
41	Raw hides and skins (other than furskins) and leather	360
42	Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut)	366
43	Furskins and artificial fur; manufactures thereof	369
Section IX—Wood and Articles of Wood; Wood Charcoal; Cork and Articles of Cork; Manufactures of Straw, of Esparto and of Other Plaiting Materials; Basketware and Wickerwork	Section IX—Wood and Articles of Wood; Wood Charcoal; Cork and Articles of Cork; Manufactures of Straw, of Esparto and of Other Plaiting Materials; Basketware and Wickerwork	Section IX—Wood and Articles of Wood; Wood Charcoal; Cork and Articles of Cork; Manufactures of Straw, of Esparto and of Other Plaiting Materials; Basketware and Wickerwork
44	Wood and articles of wood; wood charcoal	371
45	Cork and articles of cork	380
46	Manufactures of straw, of esparto and of other plaiting materials; basketware and wickerwork	381
Section X—Paper-Making Material; Paper and Paperboard and Articles thereof	Section X—Paper-Making Material; Paper and Paperboard and Articles thereof
47	Paper-making material	383
48	Paper and paperboard; articles of paper pulp, of paper or of paperboard	385
49	Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans	404
Section XI—Textiles and Textile Articles	Section XI—Textiles and Textile Articles
	Section Notes	408
50	Silk and waste silk	410
51	Man-made fibres (continuous)	417
52	Metallised textiles	430
53	Wool and other animal hair	431
54	Flax and ramie	442
55	Cotton	446
56	Man-made fibres (discontinuous)	463
57	Other vegetable textile materials; paper yarn and woven fabrics of paper yarn	477
58	Carpets, mats, matting and tapestries; pile and chenille fabrics; narrow fabrics; trimmings; tulle and other net fabrics; lace; embroidery	482
59	Wadding and felt; twine, cordage, ropes and cables; special fabrics; impregnated and coated fabrics; textile articles of a kind suitable for industrial use	501
60	Knitted and crocheted goods	519
61	Articles of apparel clothing accessories of textile fabric, other than knitted or crocheted goods	533
62	Other made up textile articles	551
63	Old clothing and other textile articles; rags	568
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	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	Section XII—Footwear, Headgear, Umbrellas, Sunshades, Whips, Riding-crops and Parts thereof Prepared Feathers and Articles made therewith; Artificial Flowers; Articles of Human Hair; Fans
64	Footwear, gaiters and the like; parts of such articles	569
65	Headgear and parts thereof	575
66	Umbrellas, sunshades, walking-sticks, whips, riding-crops and parts thereof	581
67	Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair; fans	582
Section XIII—Articles of Stone, of Plaster, of Cement, of Asbestos, of Mica and of Similar Materials; Ceramic Products; Glass and Glassware	Section XIII—Articles of Stone, of Plaster, of Cement, of Asbestos, of Mica and of Similar Materials; Ceramic Products; Glass and Glassware	Section XIII—Articles of Stone, of Plaster, of Cement, of Asbestos, of Mica and of Similar Materials; Ceramic Products; Glass and Glassware
68	Articles of stone, of plaster, of cement, of asbestos, of mica and of similar materials	584
69	Ceramic products	593
70	Glass and glassware	604

PART 3

Section XIV—Pearls, Precious and Semi-Precious Stones, Precious Metals, Rolled Precious Metals, and Articles thereof; Imitation Jewellery; Coin	Section XIV—Pearls, Precious and Semi-Precious Stones, Precious Metals, Rolled Precious Metals, and Articles thereof; Imitation Jewellery; Coin	Section XIV—Pearls, Precious and Semi-Precious Stones, Precious Metals, Rolled Precious Metals, and Articles thereof; Imitation Jewellery; Coin
Chapter	Chapter	Page
71	Pearls, precious and semi-precious stones, precious metals, rolled precious metals, and articles thereof; imitation jewellery	615
72	Coin	621
Section XV—Base Metals and Articles of Base Metal	Section XV—Base Metals and Articles of Base Metal
	Section Notes	622
73	Iron and steel and articles thereof	623
74	Copper and articles thereof	669
75	Nickel and articles thereof	675
76	Aluminum and articles thereof	677
77	Magnesium and beryllium and articles thereof	685
78	Lead and articles thereof	686
79	Zinc and articles thereof	688
80	Tin and articles thereof	690
81	Other base metals employed in metallurgy and articles thereof	691
82	Tools, implements, cutlery, spoons and forks, of base metal; parts thereof	694
83	Miscellaneous articles of base metal	703
Section XVI—Machinery and Mechanical Appliances; Electrical Equipment; Parts thereof	Section XVI—Machinery and Mechanical Appliances; Electrical Equipment; Parts thereof	Section XVI—Machinery and Mechanical Appliances; Electrical Equipment; Parts thereof
	Section Notes	711
84	Boilers, machinery and mechanical appliances; parts thereof	712
85	Electrical machinery and equipment; parts thereof	760
Section XVII—Vehicles, Aircraft, and Parts thereof; Vessels and certain associated Transport Equipment	Section XVII—Vehicles, Aircraft, and Parts thereof; Vessels and certain associated Transport Equipment	Section XVII—Vehicles, Aircraft, and Parts thereof; Vessels and certain associated Transport Equipment
	Section Notes	789
86	Railway and tramway locomotives, rolling-stock and parts thereof; railway and tramway track fixtures and fittings; traffic signalling equipment of all kinds (not electrically powered)	789
87	Vehicles, other than railway or tramway rolling-stock, and parts thereof	791
88	Aircraft and parts thereof; parachutes; catapults and similar aircraft launching gear; ground flying trainers	810
89	Ships, boats and floating structures	811
Section XVIII—Optical, Photographic, Cinematographic, Measuring, Checking, Precision, Medical and Surgical Instruments and Apparatus; Clocks and Watches; Musical Instruments; Sound Recorders and Reproducers; Television Image and Sound Recorders and Reproducers, Magnetic; Parts thereof	Section XVIII—Optical, Photographic, Cinematographic, Measuring, Checking, Precision, Medical and Surgical Instruments and Apparatus; Clocks and Watches; Musical Instruments; Sound Recorders and Reproducers; Television Image and Sound Recorders and Reproducers, Magnetic; Parts thereof	Section XVIII—Optical, Photographic, Cinematographic, Measuring, Checking, Precision, Medical and Surgical Instruments and Apparatus; Clocks and Watches; Musical Instruments; Sound Recorders and Reproducers; Television Image and Sound Recorders and Reproducers, Magnetic; Parts thereof
90	Optical, photographic, cinematographic, measuring, checking, precision, medical and surgical instruments and apparatus; parts thereof	813
91	Clocks and watches and parts thereof	827
92	Musical instruments; sound recorders and reproducers; television image and sound recorders and reproducers, magnetic; parts and accessories of such articles	832
Section XIX—Arms and Ammunition; Parts thereof	Section XIX—Arms and Ammunition; Parts thereof	Section XIX—Arms and Ammunition; Parts thereof
93	Arms and ammunition; parts thereof	836
Section XX—Miscellaneous Manufactured Articles	Section XX—Miscellaneous Manufactured Articles	Section XX—Miscellaneous Manufactured Articles
94	Furniture and parts thereof; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings	838
95	Articles and manufactures of carving or moulding material	845
96	Brooms, brushes, feather dusters, powder-puffs and sieves	848
97	Toys, games and sports requisites; parts thereof	849
98	Miscellaneous and manufactured articles	856
Section XXI—Works of Art, Collectors' Pieces, and Antiques	Section XXI—Works of Art, Collectors' Pieces, and Antiques
99	Works of art, collectors' pieces, and antiques	863

PART 3

RULES FOR THE INTERPRETATION OF THE SCHEDULE OF CUSTOMS DUTIES

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

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

2.—(a) Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as imported, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also be taken to include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this Rule), imported unassembled or disassembled.

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

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

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

• (b) Mixtures and composite goods which consist of different materials or are made up of different components and which cannot be classified by reference to 3 (a) shall be classified as if they consisted of the material or component which gives the goods their essential character, insofar as this criterion is applicable.

• (c) When goods cannot be classified by reference to 3 (a) or 3 (b), they shall be classified under the heading which involves the highest rate of duty and if this rate is the same for several headings under the latest of those headings.

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

5.—The above Rules shall also apply mutatis mutandis when determining the appropriate subheading within the same heading, except that Rule 2 (a) shall not apply whenever the contrary intention is inherent in the wording of the subheadings of a heading.

Additional Rule (Ireland)

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

01.01	Section I

SECTION I

LIVE ANIMALS ; ANIMAL PRODUCTS

Chapter 1 LIVE ANIMALS

Notes

1.—This Chapter covers all live animals except:

• (a) Fish, crustaceans and molluscs, of headings Nos. 03.01 and 03.03;

• (b) Microbial cultures and other products of heading No. 30.02; and

• (c) Animals of heading No. 97.08.

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

Additional Notes

For the purposes of Tariff Code Nos. 0102-137 and 0102-145, the expression "calves" means animals of the domestic bovine species weighing on the hoof 220 kg or less and not yet having any permanent teeth.