S.I. No. 355/1971 - Imposition of Duties (No. 197) (Outer Garments) Order, 1971.


S.I. No. 355 of 1971.

IMPOSITION OF DUTIES (No. 197) (OUTER GARMENTS) ORDER, 1971.

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. This Order may be cited as the Imposition of Duties (No. 197) (Outer Garments) Order, 1971.

2. This Order shall come into operation on the 1st day of January, 1972.

3. In this Order—

" the Order of 1971 " means the Imposition of Duties (No. 194) (Customs Duties and Form of Customs Tariff) Order, 1971 ( S.I. No. 334 of 1971 );

"the Principal Order" means the Imposition of Duties (No. 159) (Customs Duties and Form of Customs Tariff) Order, 1966 ( S.I. No. 132 of 1966 ).

4. The Principal Order is hereby amended by—

(a) the substitution of " 19.2% " for " 12.8% " in the sixth and seventh columns of the Schedule at tariff heading number 60.05 (A) (1) (a),

(b) the substitution of " 19.2% " for " 12.8% " in the sixth column of the Schedule at tariff heading number 60.05 (A) (1) (b),

(c) the substitution of " 16% " for " 9.6% " in the seventh column of the Schedule at tariff heading number 60.05 (A) (1) (b),

(d) the substitution for the matter in the first, second, third, fourth, fifth, sixth and seventh columns of the Schedule at tariff heading number 60.05 (A) (2) (a) (ii) (inserted by the Order of 1971) of the following—

"(ii) Other:

(I) Covered or laminated with artificial plastic material

(Ia) Containing more than 50 per cent. by weight of cotton ....

(a)

60%

60%

40%

16%

12%

(Ib) Other .... .... .... ....

(a)

60%

80%

40%

24%

20%

(II) Other

(IIa) Containing more than 50 per cent. by weight of cotton ....

(a)

60%

60%

40%

16%

16%

(IIb) Other .... .... .... ....

(a)

60%

60%

40%

24%

24%

"

(e) the substitution for the matter in the first, second, third, fourth, fifth, sixth and seventh columns of the Schedule at tariff heading number 60.05 (A) (2) (b) (ii) (inserted by the Order of 1971) of the following—

"(ii) Other

(I) Containing more than 50 per cent. by weight of cotton .... ....

(a)

60%

60%

40%

16%

12%

(II) Other.... .... .... .... ....

(a)

60%

60%

40%

24%

20%

(f) the substitution for the matter in the first, second, third, fourth, fifth, sixth and seventh columns of the Schedule at tariff heading numbers 61.01 (B) and 61.01 (C) (inserted by the Order of 1971) of the following—

"(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):

(1) Covered or laminated with artificial plastic material

(a)Containing more than 50 per cent. by weight of cotton ....

(a)

60%

60%

40%

16%

12%

(b) Other.... .... .... ....

(a)

60%

60%

40%

24%

20%

(2) Other

(a) Containing more than 50 per cent. by weight of cotton

(a)

60% or £3·00 each*

60% or £3·00 each*

40% or £2·00 each*

16% or £0·80 each*

16% or £0·80 each*

(b) Other .... .... .... ....

(a)

60% or £3·00 each*

60% or £3·00 each*

40% or £2·00 each*

24% or £1·20 each*

24% or £1·20 each*

(C) Other

(1) Covered or laminated with artificial plastic material

(a) Containing more than 50 per cent. by weight of cotton ....

(a)

60%

60%

40%

16%

12%

(b) Other

(a)

60%

60%

40%

24%

20%

(2) Other.... .... .... ....

(a) Containing more than 50 per cent, by weight of cotton....

(a)

60%

60%

40%

16%

16%

(b) Other .... .... .... ....

(a)

60%

60%

40%

24%

24%

(g) the substitution of " 24% " for " 16% " in the sixth column of the Schedule at tariff heading number 61.02 (B) (2) (inserted by the Order of 1971), and

(h) the substitution of " 20% " for " 12% " in the seventh column of the Schedule at tariff heading number 61.02 (B) (inserted by the Order of 1971),

5. The Order of 1971, in so far as it provides for new rates of duty in the Schedule to the Principal Order at a tariff heading number mentioned in Article 4 of this Order, or in so far as it amends the Schedule to the Principal Order at any tariff heading number mentioned in Article 4 of this Order, shall not have effect.

GIVEN under the Official Seal of the Government, this 31st day

of December, 1971.

SEÁN Ó LOINSIGH,

Taoiseach.

EXPLANATORY NOTE.

This Order provides for increases in the rates of Customs duty on certain outer garments of United Kingdom origin.