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31 1934

FINANCE ACT, 1934

THIRD SCHEDULE.

Duty on Personal Clothing and Wearing Apparel.

PART I.

Ref. No

Description of Article Liable of Duty

Rate of Duty

1

Outer garments (other than hats, caps, gloves, and shawls) which are wholly or mainly knitted or made of knitted fabric, and component parts of such outer garments.

40%

2

Outer garments (other than hats, caps, gloves, and shawls) which are, in the opinion of the Revenue Commissioners, suitable for wear by men or suitable for wear by women, and are not chargeable under Reference Number 1 of this Schedule, and also component parts of such outer garments.

60%

3

Outer garments (other than hats, caps, gloves, and shawls) which are, in the opinion of the Revenue Commissioners, suitable for wear by boys, or suitable for wear by girls, or suitable for wear by infants, and are not chargeable under Reference Number 1 of this Schedule, and also component parts of such outer garments.

40%

4

Undergarments made wholly or mainly of silk and, in the opinion of the Revenue Commissioners, suitable for wear by women or suitable for wear by girls, and also component parts of such undergarments.

60%

5

Undergarments which are, in the opinion of the Revenue Commissioners, suitable for wear by infants, and also component parts of such undergarments.

30%

6

Undergarments not chargeable under Reference Number 4 or Reference Number 5 of this Schedule, and also component parts of such undergarments.

40%

7

Handkerchiefs.

60%

8

Gloves and component parts thereof.

40%

9

Umbrellas and component parts thereof.

40%

10

Hats and caps which are made wholly or mainly of leather or leather substitute or are proofed, and also component parts of such hats and caps.

60%

11

Hats and caps which, in the opinion of the Revenue Commissioners, are suitable for wear by men or suitable for wear by boys, and, in either case, are made wholly or mainly of woven wool tissue or are silk hats, and also component parts of such hats and caps.

60%

12

Hats and caps not chargeable under Reference Number 10 or Reference Number 11 of this Schedule, and also component parts of such hats and caps.

25%

13

Articles which, in the opinion of the Revenue Commissioners, are guards or protectors and are designed, constructed, and intended solely for use in sport, and also component parts of such articles.

10%

14

All garments which, in the opinion of the Revenue Commissioners, have, before importation, been substantially worn or otherwise used outside Saorstát Eireann by a person other than the importer or the members of his family or household.

25%

15

Articles of personal clothing or wearing apparel not chargeable under any other Reference Number in this Schedule, and component parts of such articles.

30%

16

Accessories of personal clothing and wearing apparel.

30%

Note.—This Part of this Schedule does not apply to any article chargeable under Reference Number 14 in this Schedule.

Ref. No.

Description of Article Liable to Duty

Rates of Minimum Duties

17

Proofed overcoats and other proofed coats.

5/- per article

18

Overcoats and suits which, in the opinion of the Revenue Commissioners, are made wholly or mainly of woven tissues wholly or partly of wool or worsted, and are not proofed, and are either suitable for wear by men or suitable for wear by boys.

10/- per article

19

Overcoats and suits which, in the opinion of the Revenue Commissioners, are not proofed, and are not chargeable under the next preceding Reference Number in this Schedule, and are either suitable for wear by men or suitable for wear by boys.

5/- per article

20

Coats, jackets, and trousers which, in the opinion of the Revenue Commissioners, are made wholly or mainly of woven tissues wholly or partly of wool or worsted, and are not proofed, and are either suitable for wear by men or suitable for wear by boys.

4/- per article

21

Coats, jackets, and trousers which, in the opinion of the Revenue Commissioners, are not proofed, and are not chargeable under the next preceding Reference Number in this Schedule, and are either suitable for wear by men or suitable for wear by boys.

2/- per article

22

Waistcoats which, in the opinion of the Revenue Commissioners, are made wholly or mainly of woven tissues wholly or partly of wool or worsted, and are not proofed, and are either suitable for wear by men or suitable for wear by boys.

2/- per article

23

Waistcoats which, in the opinion of the Revenue Commissioners, are not proofed, and are not chargeable under the next preceding Reference Number in this Schedule, and are either suitable for wear by men or suitable for wear by boys.

1/- per article

24

Hose and half-hose.

6/- per dozen pairs.

25

Underwear which is wholly or mainly knitted or made of knitted fabric.

10/- per dozen articles.

26

Knitted cardigans, pullovers, jerseys, waistcoats, and similar articles.

15/- per dozen articles.

Note.—This part of this Schedule applies only to articles which are chargeable under Reference Number 14 in this Schedule and are not shown to the satisfaction of the Revenue Commissioners to be imported otherwise than for sale.

Ref. No.

Description of Article Liable to Duty

Rates of Minimum Duties

27

Overcoats, suits, and costumes chargeable under Reference Number 14 in this Schedule.

3/-per overcoat suit, or costume.

28

Coats, jackets, frocks, dresses, wraps, skirts and trousers chargeable under Reference Number 14 in this Schedule and not imported with and as part of a suit or costume.

1/6 per article

29

All articles of personal clothing or wearing apparel chargeable under Reference Number 14 in this Schedule and not mentioned at either Reference Number 27 or Reference Number 28 in this Schedule.

-/6 per article