S.I. No. 334/1971:

IMPOSITION OF DUTIES (No. 194) (CUSTOMS DUTIES AND FORM OF CUSTOMS TARIFF) ORDER, 1971.

IMPOSITION OF DUTIES (No. 194) (CUSTOMS DUTIES AND FORM OF CUSTOMS TARIFF) 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. 194) (Customs Duties and Form of Customs Tariff) Order, 1971.

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

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. The Imposition of Duties (No. 159) (Customs Duties and Form of Customs Tariff) Order, 1966 ( S.I. No. 132 of 1966 ), is hereby amended by--

(1) the substitution in the Rules for the Interpretation of the Schedule of Customs Duties of the following for Rules 2 to 5:

"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 effected 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.

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. --In determining the classification of goods as between subheadings of a heading of the Schedule the foregoing Rules numbered 1 to 4 shall have the same application as they have for headings, except that Rule 2 (a) shall not apply whenever the contrary intention is inherent in the wording of the subheadings of a heading.",

(2) the substitution of "Pig fat free of lean meat and poultry fat (not rendered or solvent-extracted)," for "Unrendered pig fat free of lean meat and unrendered poultry fat," in the first column of the Schedule at tariff heading number 02.05,

(3) the insertion in the Schedule after tariff heading number 04.06 of the following:

",

(4) the substitution of "Pig fat or poultry fat of heading No. 02.05," for the matter in Note 1 (a) in Chapter 15 of the Schedule.

(5) the substitution of "Lard, other pig fat and poultry fat, rendered or solvent-extracted" for the matter in the first column of the Schedule at tariff heading number 15.01,

(6) the substitution of "Fats of bovine cattle, sheep or goats, unrendered; rendered or solvent-extracted fats (including "premier jus") obtained from those unrendered fats" for "Unrendered fats or bovine cattle, sheep or goats; tallow (including "premier jus") produced from those fats" in the first column of the Schedule at tariff heading number 15.02,

(7) the insertion of "meal," after "Preparations of flour," in the first column of the Schedule at tariff heading number 19.02,

(8) the insertion after Note 2 in Chapter 21 of the Schedule of the following:--

"3.--For the purposes of heading No. 21.05, the expression "homogenised composite food preparations" means preparations of a kind used as infant food or for dietetic purposes, consisting of a finely homogenised mixture of two or more basic ingredients such as meat (including meat offal), fish, vegetables and fruit. For the application of this definition, no account is to be taken of small quantities of any ingredients which may be added to the mixture for seasoning, preservation or other purposes. Such preparations may contain a small quantity of visible pieces of ingredients other than meat, meat offal or fish.",

(9) the insertion of"; homogenised composite food preparations" after "powder form" in the first column of the Schedule at tariff heading number 21.05,

(10) the substitution for the matter in the first column of the Schedule at tariff heading number 24.02 (A) (5) of the following:--

"(5) Reconstituted or homogenised tobacco:

(a) Containing 10 per cent or more by weight of moisture

(b) Other

(6) Other:

(a) Hard pressed tobacco

(b) Other pipe tobacco

(c) Other manufactured tobacco ",

(11) the substitution for the matter contained in the Schedule at tariff heading number 21.05 (C) of the following:--

",

(12) the insertion in the Schedule after tariff heading number 21.07 (G) of the following:--

",

(13) the insertion in the Schedule after tariff heading number 27.05 of the following:--

",

(14) the insertion in the Schedule after tariff heading number 27.16 of the following:--

",

(15) the substitution of "Urea (heading No. 31.02 or 31.05, as the case may be); for the matter in Note 2 (e) in Chapter 29 of the Schedule,

(16) the substitution of " Urea, whether or not pure." for the matter in Note 1 (A) (viii) in Chapter 31 of the Schedule,

(17) the substitution for Notes 4 and 5 in Chapter 31 of the Schedule of the following:--

"4.-- Monoammonium and diammonium orthophosphates, whether or not pure, and mixtures thereof, are to be classified in heading No. 31.05.

5. --For the purposes of the quantitative criteria specified in Notes 1 (A), 2 (A) and 3 (A) above, the calculation is to be made on the dry anhydrous product.",

(18) the substitution for the matter contained in the Schedule at tariff heading number 31.05 (A) of the following:--

"(A) Artificial fertilisers and chemically treated natural fertilisers, containing two or more of the elements nitrogen, phosphorous or potassium:

",

(19) the substitution for Note 1 (b) in Chapter 38 of the Schedule of the following:--

"(b) Mixtures of chemicals and foodstuffs of a kind used in the preparation of human foodstuffs (generally, heading No. 21.07).

(c) Medicaments (heading No. 30.03).",

(20) the substitution of "Goods falling within Section XI (textiles and textile articles);" for the matter in Note 1 (f) in Chapter 39 of the Schedule.

(21) the insertion after Note 4 in Chapter 39 of the Schedule of the following:--

" 5.-- For the purposes of headings Nos. 39.01 (E) (1), 39.02 (G) (1), 39.03 (B) (5) (a), 39.04 (B), 39.05 (B) and 39.06 (B), "plates, sheets and strip" is to be taken to apply to materials exceeding 0.01 inches in thickness.",

(22) the substitution for Note 4 in Chapter 40 of the Schedule of the following:--

"4.-- In Note 1 to this Chapter and in headings Nos. 40.02, 40.05 and 40.06, the expression "synthetic rubber" is to be taken to apply to:

(a) Unsaturated synthetic substances which can be irreversibly transformed into non-thermoplastic substances by vulcanisation with sulphur and which, when so vulcanised as well as may be (without the addition of any substances such as plasticisers, fillers or reinforcing agents not necessary for the crosslinking), can produce substances which, at a temperature between 18° and 29° C, will not break on being extended to three times their original length and will return, after being extended to twice their original length, within a period of five minutes, to a length not greater than one and a half times their original length.

Such substances include cis-polyisoprene (IR), polybutadiene (BR), polychlorobutadiene (CR), polybutadiene-styrene (SBR), polychlorobutadiene-acry lonitrile (NCR), polybutadiene-acrylonitrile (NBR) and butyl rubber (IIR);

(b) Thioplasts (TM); and

(c) Natural rubber modified by grafting or mixing with artificial plastic material, de-polymerised natural rubber, and mixtures of unsaturated synthetic substances with saturated synthetic high polymers, provided that all the above-mentioned products comply with the requirements concerning vulcanisation, elongation and recovery in (a) above.",

(23) the substitution for the matter contained in the Schedule at tariff heading number 40.09 of the following:--

",

(24) the substitution for Notes 2 and 3 in Chapter 42 of the Schedule of the following:--

"2.-- For the purposes of heading No. 42.03, the expression "articles of apparel and clothing accessories" is to be taken to apply, inter alia, to gloves (including sports gloves), aprons and other protective clothing, braces, belts, bandoliers and wrist straps, including watch straps.",

(25) the substitution for Notes 2 to 6 in Chapter 44 of the Schedule of the following:--

"2.-- In this Chapter, the expression "improved wood" means wood which has been subjected to chemical or physical treatment (being, in the case of layers bonded together, treatment in excess of that needed to ensure a good bond), and which has thereby acquired increased density or hardness together with improved mechanical strength or resistance to chemical or electrical agencies.

3. --Headings Nos. 44.19 to 44.28 are to be taken to apply to articles of the respective descriptions of plywood, cellular wood, "improved" wood or reconstituted wood as they apply to such articles of wood.

4. --Heading No. 44.25 shall be taken not to apply to tools in which metal parts form the blade, working edge, working surface or other working part.

5. --For the purposes of heading No. 44.28 (F), a grooved slat shall be deemed to consist of a number of articles equal to the number of grooves in the slat and duty shall be charged on such slats accordingly.",

(26) the deletion of "imported assembled, unassembled or partly assembled" from the matter in the first column of the Schedule at tariff heading number 44.21,

(27) the substitution for Note 11 in Chapter 48 of the Schedule of the following:--

"11.--In this Chapter the expression "paper" is taken to include cellulose wadding irrespective of weight, but other wise to refer to material not exceeding 220 grammes per square meter in weight, and the expression " paperboard " is taken to refer to material (other than cellulose wadding) exceeding 220 grammes per square metre in weight.",

(28) the substitution for the matter contained in the Schedule at tariff heading number 57.03 of the following:--

",

(29) the substitution for the matter contained in the Schedule at tariff heading number 57.06 of the following:--

",

(30) the substitution for the matter contained in the Schedule at tariff heading number 57.10 of the following:--

(31) the insertion of " otherwise than merely spattered " after " coated " in the first column of the Schedule at tariff heading number 59.03 (A),

(32) the substitution for Note 2 in Chapter 60 of the Schedule of the following:--

" 2.--Headings Nos. 60.02 to 60.06 are to be taken to apply to knitted or crocheted articles and to parts thereof:

(a) Knitted or crocheted directly to shape, whether imported as separate items or in the form of a number of items in the length;

(b) Made up, by sewing or otherwise.",

(33) the substitution for the matter contained in the Schedule at tariff heading number 59.08 (B) of the following:--

(34) the substitution of ", coated, covered or laminated " for " or coated " in the first column of the Schedule at tariff heading number 59.08,

(35) the substitution for Note 2 in Chapter 59 of the Schedule of the following:--

" 2.--(A) Heading No. 59.08 is to be taken to apply to textile fabrics impregnated, coated, covered or laminated with preparations of cellulose derivatives or of other artificial plastic materials whatever the weight per square metre and whatever the nature of the plastic material (compact, foam, sponge or expanded).

It does not, however, cover:

(a) Fabrics in which the impregnation, coating or covering cannot be seen with the naked eye (usually Chapters 50 to 58 and 60); for the purpose of this provision, no account should be taken of any resulting change of colour;

(b) Products which cannot, without fracturing, be bent manually around a cylinder of a diameter of 7 mm, at a temperature between 15° and 30° C (usually Chapter 39);

or

(c) Products in which the textile fabric is either completely embedded in artificial plastic material or coated or covered on both sides with such material (Chapter 39).

(B) Heading No. 59.12 does not apply to:

(a) Fabrics in which the impregnation or coating cannot be seen with the naked eye (usually Chapters 50 to 58 and 60); for the purpose of this provision no account should be taken of any resulting change of colour;

(b) Fabrics painted with designs (other than painted canvas being theatrical scenery, studio back-cloths or the like);

(c) Fabrics covered with flock, dust, powdered cork or the like and bearing designs resulting from these treatments; or

(d) Fabrics finished with normal dressings having a basis of amylaceous or similar substances.",

(36) the substitution for Note 5 (b) in Chapter 60 of the Schedule of the following:--

" (b) " Rubberised " means impregnated, coated, covered or laminated with rubber, or made with textile thread impregnated, coated or covered with rubber ",

(37) the substitution for the matter contained in the Schedule at tariff heading number 60.02 (A) of the following:--

(38) the substitution for Note 5 in Chapter 61 of the Schedule of the following:--

" 5.-- The headings of this Chapter are to be taken to apply to textile fabrics (other than knitted or crocheted fabric) cut to shape for making articles of this Chapter.

Heading No. 61.09, however, also includes fabrics knitted or crocheted to shape for making articles classified in that heading, whether imported as separate items or in the form of a number of items in the length.",

(39) the substitution for the matter contained in the Schedule at tariff heading number 60.04 (A) (3) of the following:--

(40) the substitution for the matter contained in the Schedule at tariff heading number 60.05 (A) (2) of the following:--

",

(41) the substitution for the matter contained in the Schedule at tariff heading numbers 61.01 and 61.02 of the following:--

",

(42) the substitution for the matter contained in the Schedule at tariff heading number 61.03 (A) (3) of the following:--

",

(43) the substitution for the matter contained in the Schedule at tariff heading number 61.03 (B) of the following:--

",

(44) the substitution for the matter contained in the Schedule at tariff heading number 61.08 (A) of the following:--

,

(45) the substitution for the matter contained in the Schedule at tariff heading number 61.10 (A) (2) of the following:--

(46) the substitution of " without " for " not mounted on " in the first column of the Schedule at tariff heading number 68.04,

(47) the deletion of " complete " from the matter in Note 1 (f) in Chapter 70 of the Schedule,

(48) the deletion of ", and blanks therefor " from the matter in the first column of the Schedule at tariff heading number 70.12,

(49) the substitution for the matter contained in the Schedule at tariff heading number 61.10 (B) of the following:--

(50) the substitution for the matter contained in the Schedule at tariff heading number 61.11 (B) of the following:--

(51) the deletion of ", complete or incomplete, whether or not assembled," from the matter in the first column of the Schedule at tariff heading numbers 73.21 and 76.08,

(52) the substitution of " material (other than compressed or liquefied gas)," for " material," in the first column of the Schedule at tariff heading numbers 73.22, 74.09 and 76.09,

(53) the substitution of "Containers, of iron or steel, for compressed or liquefied gas " for the matter in the first column of the Schedule at tariff heading number 73.24,

(54) the deletion of ", including blanks " from the matter in the first column of the Schedule at tariff heading number 73.33,

(55) the substitution of " assembled " for " excluding parts " in the first column of the Schedule at tariff heading number 73.37 (A),

(56) the deletion of the matter contained in the Schedule at tariff heading number 73.40 (M1),

(57) the deletion of ", complete or incomplete, whether or not assembled " from the matter in the first column of the Schedule at tariff heading number 76.08 (A),

(58) the substitution of " Containers, of aluminium, for compressed or liquefied gas " for the matter in the first column of the Schedule at tariff heading number 76.11,

(59) the substitution of " with " for " mounted on " in Note 1 in Chapter 82 of the Schedule,

(60) the deletion from the matter in Note 2 in Chapter 82 of the Schedule of the following:--

" Recognisable blanks of the articles falling in the headings of this Chapter and blanks of the parts of articles classified in this Chapter by virtue of the first part of this Note are to be classified with the articles or parts of which they are blanks.",

(61) the deletion of " mounted " after " including " and the substitution of " with " for " mounted on " in the first column of the Schedule at tariff heading number 82.04,

(62) the deletion of " finished or not," from the matter in the first column of the Schedule at tariff heading number 83.01,

(63) the substitution of " reconstructed " for " reconstituted " in Note 1 (f) in Section XVI of the Schedule,

(64) the substitution of "Subject to Note 1" for "Subject to Notes 1 and 3" in Note 2 in Section XVI of the Schedule,

(65) the substitution for the matter contained in the Schedule at tariff heading numbers 82.02 (A) (2) and 82.02 (A) (3) of the following:--

(66) the substitution for Notes 3 to 7 in Section XVI of the Schedule of the following:--

"3.-- Unless the headings otherwise require, composite machines consisting of two or more machines fitted together to form a whole and other machines adapted for the purpose of performing two or more complementary or alternative functions are to be classified as if consisting only of that component or as being that machine which performs the principal function.

4.-- Motors and transmission, conveyor or elevator belts, for machinery or appliances to which they are fitted, or, if packed separately for convenience of transport, which are clearly intended to be fitted to or mounted on a common base with the machine or appliance with which they are imported, are to be classified under the same heading as such machinery or appliances.

5.-- For the purposes of these Notes, the expression "machine" means any machine, apparatus or appliance of a kind falling within Section XVI.",

(67) the substitution of "Subject to the operation of Notes 3 and 4" for "Subject to the operation of Notes 5 and 6" in Note 2 in Chapter 84 of the Schedule,

(68) the deletion of "; radio-frequency amplifiers of the kind known as pre-amplifiers" from the matter in the first column of the Schedule at tariff heading number 85.15 (A),

(69) the deletion of Notes 6 and 7 in Section XVII of the Schedule,

(70) the substitution for the matter contained in the Schedule at tariff heading numbers 83.06 (A) and 83.06 (B) (1) of the following:--

(71) the substitution for the Note in Chapter 89 of the Schedule of the following:--

"A hull, unfinished or incomplete vessel, assembled, unassembled or disassembled, or a complete vessel unassembled or disassembled, is to be classified within heading No. 89.01 if it does not have the essential character of a vessel of a particular kind.",

(72) the substitution for Notes 2 to 8 in Chapter 90 of the Schedule of the following:--

"2.-- Subject to Note 1 above, parts or accessories which are suitable for use solely or principally with machines, appliances, instruments or apparatus falling within any heading of this Chapter are to be classified as follows:

(a) Parts or accessories constituting in themselves machines, appliances, instruments or apparatus (including optical elements of heading No. 90.01 or 90.02) of any particular heading of the present Chapter or of Chapter 84, 85 or 91 (other than headings Nos. 84.65 and 85.28) are to be classified in that heading;

(b) Other parts or accessories are to be classified in heading No. 90.29 if they answer to the terms of that heading; otherwise they are to be classified in the heading appropriate to the machine, appliance, instrument or apparatus itself.

3.-- Heading No. 90.05 is to be taken not to apply to astronomical telescopes of a kind unsuitable for terrestrial observation (heading No. 90.06), or to telescopic sights for fitting to firearms, periscopic telescopes for fitting to submarines or tanks, or to telescopes for machines, appliances, instruments or apparatus of this Chapter; such telescopic sights and telescopes are to be classified in heading No. 90.13.

4.-- Measuring or checking optical instruments, appliances or machines which, but for this Note, could be classified both in heading No. 90.13 and in heading No, 90.16, are to be classified in heading No. 90.16.

5.-- Heading No. 90.28 is to be taken to apply, and apply only, to:

(a) Instruments or apparatus for measuring or checking electrical quantities;

(b) Machines, appliances, instruments or apparatus of a kind described in heading No. 90.14, 90.15, 90.16, 90.22, 90.23, 90.24, 90.25 or 90.27 (other than stroboscopes), the operation of which depends on an electrical phenomenon which varies according to the factor to be ascertained or automatically controlled;

(c) Instruments or apparatus for measuring or detecting alpha, beta, gamma, X-ray, cosmic or similar radiations; and

(d) Automatic regulators of electrical quantities, and instruments or apparatus for automatically controlling non-electrical quantities the operation of which depends on an electrical phenomenon varying according to the factor to be controlled.

6.-- Cases, boxes and similar containers imported with articles of this Chapter are to be classified with such articles if they are of a kind normally sold therewith. Cases, boxes and similar containers imported separately are to be classified under their appropriate headings.

7.-- For the purposes of this Chapter, the expression "motor vehicles" means those motor vehicles which are shown in Chapter 87 as chargeable with duty.",

(73) the deletion of ",including blanks thereof" from the matter in the first column of the Schedule at tariff heading number 91.09,

(74) the substitution for the matter contained in the Schedule at tariff heading numbers 90.26 (A) and 90.26 (B) of the following--

(75) the substitution for the matter contained in the Schedule at tariff heading number 91.01 (B) of the following:--

(76) the substitution for the matter contained in the Schedule at tariff heading numbers 91.02, 91.03 and 91.04 of the following:--

(77) the substitution for Notes 2 to 4 in Chapter 92 of the Schedule of the following:--

"2.-- Bows and sticks and similar devices used in playing the musical instruments of headings Nos. 92.02 and 92.06 imported with such instruments in numbers normal thereto and clearly intended for use therewith, are to be classified in the same heading as the relative instruments. Perforated music rolls (heading No. 92.10) and gramophone records and the like (heading No. 92.12) imported with an instrument are to be treated as separate articles and not as forming a part of such instrument.

3.-- Cases, boxes and similar containers imported with articles of this Chapter are to be classified with such articles if they are of a kind normally sold therewith. Cases, boxes and similar containers imported seperately are to be classified under their appropriate headings.",

(78) the insertion in the Schedule after tariff heading number 92.11 (A) of the following:--

"

(79) the substitution for Notes 2 to 4 in Chapter 93 of the Schedule of the following--

"2.-- In heading No. 93.07, the reference to "parts thereof" is to be taken not to include radio or radar apparatus of heading No. 85.15.

3.-- Cases, boxes and similar containers imported with articles of this Chapter are to be classified with such articles if they are of a kind normally sold therewith. Cases, boxes and similar containers imported separately are to be classified under their appropriate headings.",

(80) the deletion of "roughly sawn gun stock blocks and" from the matter in the first column of the Schedule at tariff heading number 93.06,

(81) the substitution for Note 1 (c) in Chapter 94 of the Schedule of the following:--

"(c) Articles of stone, ceramic or any other material referred to in Chapter 68 or 69, used as seats, tables or columns, of the kind used in parks, gardens or vestibules (Chapter 68 or 69);",

(82) the substitution for Notes 2 to 5 in Chapter 94 of the Schedule of the following:--

"2.-- The articles (other than parts) referred to in headings Nos. 94.01, 94.02 and 94.03 are to be classified in those headings only if they are designed for placing on the floor or ground.

This provision is, however, to be taken not to apply to the following which are still to be classified in the above-mentioned headings even if they are designed to be hung, to be fixed to the wall or to stand one on the other:

(a) Kitchen cabinets and similar cupboards;

(b) Seats and beds;

(c) Unit bookcases and similar unit furniture.

3. --(a) In this Chapter, references to parts of goods do not include references to sheets (whether or not cut to shape but not combined with other parts) of glass (including mirrors) or of marble or other stone.

(b) Goods described in heading No. 94.04, imported separately are not to be classified in heading No. 94.01, 94.02 or 94.03 as parts of goods.

4. --For the purposes of this Chapter, the expression "motor vehicles" means those motor vehicles which are shown in Chapter 87 as chargeable with duty.",

(83) the substitution for the matter contained in the Schedule at tariff heading number 94.01(A)(1) of the following:--

",

(84) the substitution for Note 1 (d) in Chapter 95 of the Schedule of the following:--

"(d) Cutlery or other articles falling within Chapter 82 with handles or other parts of carving or moulding materials; the headings of the present Chapter apply, however, to separately imported handles or other parts of such articles;",

(85) the substitution for Notes 4 and 5 in Chapter 97 of the Schedule of the following:--

"4.-- Subject to Note 1 above, parts and accessories which are suitable for use solely or principally with articles falling within any heading of this Chapter are to be classified with those articles.",

(86) the substitution for the matter contained in the Schedule at tariff heading numbers 94.01 (A) (5) (a) and 94.01 (A) (5) (b) of the following:--

(87) the substitution of " Washing machines of a dry linen capacity not exceeding 6 kilogrammes " for the matter in the first column of the Schedule at tariff heading number 84.40 (B),

(88) the substitution for the matter contained in the Schedule at tariff heading number 33.06 (D) (2) of the following:--

",

(89) the insertion in the Schedule after tariff heading number 97.06 (N) of the following:--

"

5.--The Imposition of Duties (Dumping and Subsidies) (No. 3) (Anti-dumping Duty on Urea) Order, 1971 ( S.I. No. 121 of 1971 ), is hereby amended by the deletion of "29.25 or" from the matter in paragraph 3 (1) (a).

GIVEN under the Official Seal of the Government this 14th day of December, 1971.

SEÁN Ó LOINSIGH,

Taoiseach.

EXPLANATORY NOTE.

The effects of the Order are to make a considerable number of technical changes in the Customs Tariff necessitated by amendments in the Brussels Nomenclature and some other minor editorial changes.

The Order comes into operation on the 1st January, 1972.