Finance (Customs Duties) (No. 2) Act, 1932

SECOND SCHEDULE.


Duty On Boots And Shoes.


1. Thirty-seven and one-half per cent. of the value of the article on the following articles, that is to say:—

(a) all boots, shoes, slippers, goloshes, sandals, and clogs of which the upper is wholly or mainly made of leather and skin or either of them, but excluding boots, shoes, slippers, goloshes, sandals, and clogs intended for wear by infants or young children; and

(b) all shaped soles (whether complete or in parts), shaped heels (whether complete or in parts) and shaped uppers wholly or mainly made of leather and skin or either of them, but excluding soles, heels, and uppers intended for wear by infants or young children.

2. Twenty-two and one-half per cent. of the value of the article on the following articles, that is to say:—

(a) all boots, shoes, slippers, goloshes, sandals, and clogs of which the upper is neither wholly nor mainly made of leather and skin or either of them, but excluding boots, shoes, slippers, goloshes, sandals, and clogs intended for wear by infants or young children; and

(b) all shaped soles (whether complete or in parts), shaped heels (whether complete or in parts), and shaped uppers which are neither wholly nor mainly made of leather and skin or either of them, but excluding soles, heels, and uppers intended for wear by infants or young children.

3. Twenty-two and one-half per cent. of the value of the article on the following articles, that is to say:—

all boots, shoes, slippers, goloshes, sandals, and clogs intended for wear by young children and of any size from 7 to 1 (inclusive).

4. Fifteen per cent. of the value of the article (being the rate chargeable under section 19 of the Finance Act, 1924 ) on the following articles, that is to say:—

all boots, shoes, slippers, goloshes, sandals, clogs, shaped soles (whether complete or in parts), shaped heels (whether complete or in parts), and shaped uppers not included in any of the foregoing paragraphs of this Schedule.