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KEY.
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ensure the secrecy of this document.
SI SECRET.
V. 140
COPT NO.
(32) .
CAE
I N E T
IMPORT
DUTIES.
N o t e by t h e
Secretary.
The a t t a c h e d a d v a n c e copy o f t h e Command Paper
c o n t a i n i n g t h e R e p o r t by t h e Import D u t i e s
Advisory
Committee and t h e A d d i t i o n a l Import D u t i e s
(No.l)
1932,
the
i s c i r c u l a t e d by d i r e c t i o n o f t h e C h a n c e l l o r
Order
of
Exchequer.
(Signed)
M.P.A. HANKEY.
Secretary,
2, W h i t e h a l l G a r d e n s ,
21st April,
S.W.1,
1S32.
Cabinet.­
IMPORT
DUTIES
Report by the Import
Advisory
Duties
Committee
and
Additional
Import
Duties
(No. i)
Presented to Parliament
by the Financial
to the Treasury
by Command of His
April, 1932
Order,
1932
Secretary
Majesty
LONDON
P R I N T E D A N D P U B L I S H E D BY H I S S I A J E S T V S S T A T I O N E R Y O F F I C E
To be purchased directly from H.M. S T A T I O N E R Y O F F I C E at the following NDDRESK
Adastral House, Kingsway, London, , W . C . 3 ; 120, George Street, Edinburgh
York Street, M a n c h e s t e r ; - 1 , St. Andrew's Crescent, Cardiff
15, Donegall. Square West, Belfast
, .i
or through any Bookseller
Price
tad.
Net: ­
I m p o r t Duties Advisory Committee,
Caxton House (West Block),
Tothill Street,
Westminster.
To THE LORDS COMMISSIONERS OP H I S MAJESTY"S TREASURY.
MAY IT PLEASE TOUR LOR.DSHI.PS.
W e w e r e a p p o i n t e d o n 1 s t M a r c h l a s t u n d e r S e c t i o n 2 (1) of the
I m p o r t D u t i e s A c t , 1 9 3 2 , a n d n o w b e g t o s u b m i t o u r first recorn­
mendations.
I.
ADDITIONS TO THE FREE L I S T .
2 . U n d e r S e c t i o n 1 (3) w e m a y r e c o m m e n d t h a t g o o d s of any
c l a s s o r d e s c r i p t i o n b e e x e m p t e d f r o m t h e g e n e r a l ad valorem
duty,
b u t b y t h e p r o v i s o t o t h a t S e c t i o n w e a r e e s t o p p e d f r o m t a k i n g such
q u e s t i o n s i n t o c o n s i d e r a t i o n b e f o r e t h e 2 9 t h A u g u s t e x c e p t in cases
of s p e c i a l u r g e n c y .
R e p r e s e n t a t i o n s h a v e b e e n m a d e to u s i n re­
gai-d t o c e r t a i n c l a s s e s of a r t i c l e s , b u t w e a r e n o t at p r e s e n t s u b ­
knitting any recommendation under this Section.
II.
T H E IMPOSITION OF ADDITIONAL DUTIES.
3 . T h e p o s i t i o n i n r e g a r d t o t h e i m p o s i t i o n of a d d i t i o n a l d u t i e s
i s o n e of s o m e c o m p l e x i t y . U n d e r t h e I m p o r t D u t i e s A c t P a r l i a ­
m e n t h a s c o n t e m p l a t e d t h e f u t u r e d i v i s i o n of t h e n a t i o n a l i m p o r t s
i n t o four broad categories :—
(i) g o o d s c h a r g e a b l e w i t h d u t y u n d e r e n a c t m e n t s o t h e r than
the Import Duties Act;
(ii) g o o d s i n t h e F r e e L i s t of t h e I m p o r t D u t i e s A c t ;
(iii) g o o d s s u b j e c t o n l y t o t h e g e n e r a l ad valorem
d u t y of 10
p e r cent, u n d e r that A c t ;
(iv) g o o d s ( c h a r g e a b l e w i t h t h e g e n e r a l ad valorem
duty)
w h i c h a r e s u b j e c t t o a n a d d i t i o n a l d u t y u n d e r S e c t i o n 3 of t h e
Act.
.
I n a d d i t i o n s p e c i a l p r o v i s i o n i s m a d e i n t h e A c t w i t h r e g a r d to
g o o d s of a c o m p o s i t e c h a r a c t e r .
1
4 . G o o d s f a l l i n g i n t o t h e first c a t e g o r y a b o v e c a n n o t b e c o n s i d e r e d
f o r a n a d d i t i o n a l d u t y e x c e p t ( u n d e r S e c t i o n 3 (5)) i n a n t i c i p a t i o n
of t h e e x p i r a t i o n of t h e s p e c i a l d u t y for t h e t i m e b e i n g c h a r g e a b l e
under another e n a c t m e n t .
I t w i l t b e c o n v e n i e n t i n t h i s o u r first
r e c o m m e n d a t i o n briefly t o r e v i e w t h e s e s p e c i a l d u t i e s a n d t h e t e r m s
a n d conditions under which they are chargeable.
5. They are a heterogeneous co!'ection, having been imposed at
widely different dates and with various objects in view. T h e chief
categories are as follows : —
(a) Budget duties of the pre-war type—e.g., the duties on
alcohol, tobacco, sugar, coffee, cocoa, etc. These duties were
imposed purely for revenue purposes, some being on articles of
luxury, and nearly all are specific duties—he., not on an ad
valorem
basis. Expressed in relation to current values of the
respective commodities they,show a wide range running up to
well over 100 per cent, in some cases. Being coupled with an
equivalent excise duty wherever appropriate, these duties have
in few cases any protective effect.
(6) T h e McKenria Duties were imposed in 1915 for a variety
of reasons mostly connected with the W a r . T h e y cover motor
vhicles, accessories and parts, musical instruments, clocks and
\, '.ches-the duties in all these cases being 33J per cent, ad
v...orer,i—and
cinematograph films at specific rates. In these
cases no corresponding excise duties were imposed and the
duties have therefore a pronounced protective character, though
they were not originally imposed, or reimposed in 1925, or
extended in 1926, on this ground.
(r) T h e Silk Duties, both customs and excise, were imposed
for revenue purposes in 1925, being selected on grounds of
luxury. They are levied at various rates, specific and ad
valorem,
on artificial and natural silk, and their products,
running up to 33J per cent, or more.
(d) T h e customs duty on Hydrocarbon Oils (mainly petrol,
was imposed on very similar grounds (i.e. for revenue purposes
and as a luxury tax) in 1928.. Special considerations in regard
to the equalisation of road and rail competition also entered
into the selection of petrol for taxation. A s no corresponding
excise duty w a s imposed the arrangement was protective and
tbe degree of protection afforded to the production of motor
spirit from h o m e sources has been increased by the increase
of the duty from 4d. a gallon,first,to6d. and last September
to 8d. a gallon.
(el Unlike any of the foregoing, the K e y Industry Duties
were from the outset intended to be protective, the object being
to secure adequate production in this country of certain articles
of a pivotal character which were regarded as vital to the
national safety in time of war or of outstanding importance to
industry.. They cover: a, wide range of commodities such as
optical and scientific instruments,, wireless valves, magnetos,
synthetic organic chemicals; [compounds' of the rare earth
metals, laboratory, glass and porcelain ware and hosiery "latch
. needles.' T h e duty is in most 6ases' 33 J per cent. )ad'
valorem,
but for optical instruments and optical glass tbe higher rate
11546
A
2
of 50 per cent; has been, in force since 1926. Under the
Finance Act of that year the K e y Industry Duties were con.
tinued until 9.li August, 1936.
"
'
- '
(/) T h e Safeguarding of 'Industry - Duties were imposed
originally under Part II of the'Safeguarding of Industries
Act, 1921, and subsequently by Finance Acts in, accordance
with the policy enunciated in a White Paper (" Safeguarding
of Industries: Procedure and Enquiries'') issued in 1925,
Which provided that in certain circumstances duties might be
imposed in cases where industries in this country were suffer­
ing from especially severe corn petition from abroad.
Under
Part II of the Safeguarding of Industries Act, duties of '3ty
per cent, ad valorem, were imposed for a period of five years in
each ease on fabric gloves and glove fabric; domestic and
illuminating glassware,'domestic hollow-ware (aluminium and
enamelled) and gas mantles. : Under the White Paper pro­
cedure, duties were imposed for a period of five years at the
rate of 33 per cent, twi valorem
on ; lace and embroidery,
leather and fabric gloves, cutlery and buttons: at the rate
of 25 per cent, on wrought enamelled domestic hollow-ware; at
the rate of 16g per cent., on packing and wrapping paper; and at
specific rates on gas mantles and on tableware, of translucent
and vitrified pottery.
Of these, only the following duties
n o w remain in force and. they are . due to expire on the
respective dates shown : —
1
::
!
Translucent and vitrified pottery—18th April, 1932,
28s. a cwt.
'
Buttons—27th April, 1933, 3,3^ per cent.. ad
valorem.
Hollow-ware, wrought enamelled—12th Juue, 1933, 25
per cent, ad
valorem.
(fir) T h e duties under the Abnormal Importations- (Customs
Duties) Act, 1931, and the Horticultural Products (Emergency
Customs Duties) Act, 1931,, were intended, to check' abnormal
importations priorto.tliei introduction of a tariff and in so doing
to strengthen the exchanges. T h e "orders, m a d e under these
Acts comprise a long list of articles of diverse character. The
duties under the Abnormal Importations Act are all at a flat
ad valorem
rate 6f 50 per ceht; artd expire on the 19th May
next' unless previously revoked .' T h e duties o n horticultural
' products are specific arid rim for various periods specified in the
Orders; but-no duty cair run beyond the expiration of the
Horticultural Products Act on 10th December next!
::
;
6.. It will be observed that out'of:,the foregoing list of com­
modifies at presentsubject, to special.duties arid therefore exempt
from, any duty under the/,lmpprt' l^iitifes; Afit", the following will
.-cease to be, so subject ^ f ^ / . ^ ^ ^ ^ t ^ ^ X ' ^ 4 . ' - ^ ^ f ^ ^ ^ % ' under
Section 3 (5) of the Import'Duties Act', "fall to'be considered now
for additional duty along with other commodities that are at present
subject to the general ad valorem
duty : Translucent and vitrified pottery-18th April, 1032.
All goods included in Orders under the Abnormal Importa­
tiotas (Customs Duties) Act-19th M a y , 1932.'
7. Under Section -3 (1).. of. the, Import Duties Act recormnenda­
iions for additional duties m a y be submitted in respect of goods of
i-;ny class cr description which in our opinion are '.' either articles
of luxury or articles of a kind which are being produced, or arc
likely .within a reasonable time to be produced, in the United
. Kingdom in quantities which'nre, substantial in relation to United
Kingdom c o n s u m p t i o n . U n d e r . Section 3 (2) we are further
directed to " have regard -to the advisability in the national interest
ol restricting imports Into, the United .Kingdom and the interests
generally of trade and industry in the United K i n g d o m ".
T h e terms of Section 3 (2) envisage the imposition on a sub­
stantial range of imports (other than those referred to in paragraph
5 above) of duties at higher'rates than the general 10 per cent.
W e
8. In following tins,intention two courses are open to us.
could . m a k e careful enquiry into, the economic position of one
selected industry after another,,investigating its competitive position
and its relations to other industries with a view to arriving at the
most appropriate degree of protection in each case. Such a process
would inevitably take\ v.jp"much t i m e . Meanwhile most of the' in­
austfies of. the country Avon Id be left in a grave state of uncertainty
and the urgent needs of. industry and of stimulating employment at
h o m e would remain unsatisfied. Moreover, the serious emergency
which gave rise to the Abnormal Importations Act might well
revive in M a y next.
9. T h e other alternative, so far as industrial products are eon­
cerned, is to proceed"on the basis of the information which has been
collected by the Board of Trade in recent years, supplemented by
such enquiries of a general character as w e have been able to m a k e
in the time available, and endeavour at once to cover by recom­
mendations of a fairly general character as large a part of the field
as possible. This would necessarily entail postponing for sub­
sequent -enquiry and recommendation the manifold adjustments
which will be needed to meet the detailed circumstances of in­
dividual industries. It is this course that w e have decided to adopt.
W e fully recognise,that with the limited information at our disposal
it will involve mistakes and omissions. " W e trust, however, to be
able to correct any difficult situation so arising soon after it is
brought to our notice, and the adverse effect on our trade and in­
dustry of mistakes of this nature; if they are promptly corrected,
must be immateriat -in,-comparison t with :that of delay and un­
certainty. Parliament d^as. by the Import Duties Act decided to
m a k e u s e of the instrument of a tariff for the assistance of British
trade and industry and the recommendations w e submit will enable
effective use to be m a d e of it forthwith.
10. Proceeding on these lines w e submit a schedule of additional
import duties which w e recommend should be imposed at the
earliest possible date (Schedule I). It will be observed that the
schedule covers most of the items n o w included in the Orders under
the Abnormal Importations Act and in these cases our recom­
mendations can only take effect from the date of expiration of such
Orders. It would, however, be inconvenient to have these Orders
continuing in operation concurrently with the remainder of this
schedule, and your Lordships m a y feel disposed, therefore, to
approach the Board of Trade with a view to the cancellation of
those Orders at an early date in order that the full schedule i. :,y
be brought into operation at the same time. W h e r e an additional
duty is not recommended in the schedule, w e are of opinion that the
existing duty should nevertheless be terminated forthwith.
11. Outside the category of foods, the schedule' covers by far the
greater part of the manufactured products n o w being imported into
this country that in our opinion comply with one or other of the
qualifying conditions of Section 3 (1) of the Import Duties Act. In
some doubtful cases w e have m a d e no recommendation pending
further investigation. W e have also excluded m a n y commodities on
special grounds, for example, on account of their importance to other
industries or because for one reason or another it is questionable
whether any benefit would accrue to this country from the imposi­
tion of an additional duty. Difficulties of definition have prevented
our dealing satisfactorily with certain other classes of commodities
on this preliminary review.
12. Special reference
should
be
made
to the heading
" Machinery." T h e national output of machinery is very great
in relation to our imports and w e are advised that there are few
classes of machinery of any magnitude which are not m a d e in this
country in substantial quantity and, further, that the production of
m a n y imported types is likely to be transferred to this country as
the result of a tariff. At the. same time it is undoubtedly true that
our imports comprise certain very specialised kinds of machines
which are not produced here; indeed some are so highly specialised
that the whole world demand is easily met by one factory and any
attempt to set up a separate productive unit in this country in such
a case would obviously be wasteful. W e are also anxious that the
greatest' possible facilities should be afforded for the establishment
of n e w industries in this country.
13. W e have given considerable stiKry to the question h o w best
provision can be m a d e to meet the foregoing cases while at the same
time stimulating the m a x i m u m h o m e production of machinery. W e
have little doubt that w e shall in time be able to prepare more
detailed schedules, either of machinery to be subject to additional
duty, or of machinery to be exempt therefrom or possibly placed on
the free list, though the fact that the British Engineers' Association
divide theirfieldinto 2,000 headings shows that the task will be no
light one. For the present, at any rate, w e are of opinion that some
arrangements of an elastic or discretionary nature are required to
ensure that no avoidable handicap is placed in the way of users in
this country in this regard. W i t h this end in view w e suggest to
Your Lordships that Parliament be asked in the coming Finance
Bill to empower the Commissioners of Customs on receipt of a suit­
able certificate to allow particular consignments of machinery to
enter this country under exceptional conditions. T h e conditions w e
have in mind are : —
(1) that the machinery should be of a class recommended
by us for special treatment, under this arrangement for a
specified period.
(2) that relief in regard to the consignments falling within
any class should be from additional duty or from all duty as w e
m a y recommend.
(3) that within such classes as aforesaid relief should only be
given in special cases where it is shown that the machinery of
the kind in question is not for the time being procurable in this
country and that its importation is desirable.
W e recognise that exceptional powers of this character ought to be
Jimited to the narrowest possible field and while at the outset w e
should feel bound to recommend that they should be applied to a
wide range of machinery, w e should hope to be able before long to
submit recommendations for greatly restricting their operation.
14. Apart from iron and steel products, to which w e shall refer
later, w e have proceeded as far as possible on the basis of a uniform
rate of additional duty for fully manufactured imports of goods that
can be produced in substantial quantity in this country, with a
lower rate for some products where special considerations arise and
higher rates for articles of a luxury or semi-luxury character. In
adopting at the outset simple arrangements of this character, w e
have been greatly influenced by the paramount importance of keep­
ing the burden of additional Customs administration within manage­
able dimensions. This consideration has also obliged us to accept
for the present a classification of commodities which in m a n y cases
js far from satisfactory as the basis of a comprehensive tariff.' W e
realise that under this procedure w e shall not be able to give full
recognition at once to the needs of particular industries which m a y
,be found on detailed investigation to present a convincing case for
a higher level of protection than that generally accorded.- This
defect is, w e fear, inescapable if the general scheme of the Import
Duties Act is to be inaugurated with reasonable cautioiiv i W e can,
however, give the assurance that there will be no avoidable * delay
!
r
in considering individual cases of this kind, and w e believe that no
injury will result even to those industries which are at present
enjoying the exceptional measure of protection afforded by the
Abnormal Importations Act.
15. W h a t should be the general level of protection in the case of
industries presenting no very exceptional features has engaged our
earnest consideration jn the light of the representations submitted
,to us and of the enquiries w e have been able to make. W e shall,
w e believe, be expressing tbe general opinion if w e say at once that
w e do not regard the 50 per cent, rate of duty under the Abnormal
Importations Act as a precedent for this purpose. That rate of duty
was intended to operate only for a short period prior to the introduc­
tion of a general tariff and during that period to be practically pro­
hibitive. W e derive more assistance from the earlier decisions of
Parliament in regard to particular industries. It will be observed
from paragraph 5 that the rate of 33i per cent, has been adopted
with few exceptions in post-war legislation of definitely protective
intent, but in deciding how far that rate is suitable for our present
purpose the following considerations have to be borne in mind : —
(i) T h e industries covered by this legislation represent only
a very small part of the industrialfield,and, in consequence,
any increases of prices of their products that, m a y have resulted
from the imposition of the duties have had no appreciable effect
on the general cost of living and any adverse reactions on other
industries have also been comparatively unimportant.
The
situation in both respects might be very different were the
same degree of protection to be applied to large sections of
industry.
(ii) Apart from the M c K e n n a duties (where the rate of 33?,­
per cent, had its origin in w a r conditions) the rate of 33J per
cent, has in the past only been applied to industries presenting
exceptional features such as their pivotal character or the nature
of the foreign competition to which they are subject. At the
m o m e n t , however, w e are concerned with the general level of
protection to be afforded to industries cf a normal character,
and w e are reserving for later and more detailed consideration
the question of giving some higher degree of protection in
selected cases.
: 16. Taking these and other factors into consideration w e have
decided to recommend that in the case of fully manufactured
articles that are being produced, or are likely within a reasonable
time to be produced, in substantial quantities in this country, the
general level of additional duty should be 10 per.cent., making,
with the general ad valorem
duty, a total duty of 20 per cent. ' F o r
articles to" which a lower additional rate appears to us appropriate
w e have mostly recommended a total duty of 15 per cent., while
total rates of 25 or 30 per cent, are included for certain articles of a
luxury or semi-luxury character;, A few exceptions to this general
scheme call for special mention. T h e rate of 33-g iper cent, is re­
commended for bicycles and parts thereof, and for all ball bearings
not forming part of another article. Here considerations of con­
vcnience of administration obviously point to the duty being the
same as lor motor vehicles. O n similar grounds w e have recom­
tTiended the extension of the 33J per cent, rate, which applies to
certain chemicals, w h e n synthetically produced, to some of the same
chemicals when obtained from natural sources.
17. It will be observed that the schedule includes very few
horticultural products or other articles of food. As regards horti­
cultural products within the range of the Horticultural Products
Act the existing Orders appear to us to meet the more pressing
needs; and power still remains under that Act to the Ministry of
Agriculture and Fisheries to deal with a m emergency arising in
the present year. W e prefer, therefore, to postpone for a time any
recommendations in regard to articles covered by this Act until w e
have been able to examine the situation more thoroughly.
Food products are of outstanding importance by reason of the
extent to which they enter into the cost of living; no less than
60 per cent, of the Ministry of Labour cost of living index being
based upon retail food prices. While w e recognise the desirability
of stimulating the production in this country of m a n y food pro­
ducts n o w figuring largely in the national imports, w e have to
take cognisance of the action that is being taken, or is k n o w n to be
in contemplation, by the Government in this direction otherwise
than by w a y of import duties.
Outside this field of action w e
find that in the more important cases the effect of any additional
duties oh the cost of living is dominated by the treatment of
imports from other parts of the Empire.
Under Section 4 of
the Import Duties Act all imports of Empire products are exempt
from the general ad valorem
duty and any additional duty until
the 15th November next, and the arrangements to come into force
after, that date in regard to products from Dominious and India
will be the subject of discussion, at the Ottawa Conference next
July. In those circumstances, and until w e can estimate the
effect of our recommendations more precisely w e have decided
to recommend additional duties on food products only in a few
cases.
18. It is only to be expected that in the framing of a com­
prehensive tariff mistakes of definition, classification, etc. will
arise calling for immediate correction.
In addition there are
bound to be reactions and interactions that cannot n o w be antici­
pated, and some of those m a y be so adverse as tp require speedy
remedy.
Such corrections and remedies w e shall endeavour to
provide without avoidable delay. Further, w e wish to m a k e it clear
that w e shall endeavour, in our recommendationsto deal with any
attempts to exploit the consumer, either industrial or private, under
cover of the protection to be afforded by the Import Duties Act.
- 19. Apart from exceptional adjustment of the character indicated
in the foregoing paragraph, w e are anxious to give the m a x i m u m
assurance to industry as to the stability of the protection n o w to be
afforded.
Without giving any binding pledge in the matter, we
desire to state that it is not our intention to recommend any reduc­
tion in the general level of protection n o w recommended during the
next twelve months. In some cases it m a y be found convenient to
convert the ad valorem
duties into specific rates, but these will as
far as possible be of no less value. W e propose mainly to direct
our attention in the near future to those industries requiring excep­
tional treatment. In the course of our preliminary survey cases
have already come to our notice in which some higher rate of pro­
teetion than 20 per cent, might be warranted, but w e have not been
able as yet to give full consideration to the intricate issues involved.
In some cases the re-establishment of an industry on a satisfactory
basis m a y be dependent quite as m u c h on its proper reorganisation
and re-equipment as on the degree of protection to be afforded.
20. A m o n g the industries calling for special consideration prob­
ably the most difficult case of all is presented ,by the iron and steel
industry. It is so urgent that the treatment of this industry on the
general lines contemplated in other cases seems to us quite in­
appropriate. For other industries w e have adopted as our normal
standard a level of protection of 20 per cent, for the fully manufac­
ttired product : in this industry the most intense competition is
being experienced in regard to products which are themselves the
material of other industries.
It would be an ill service to the
hundred and one industries in this country making use of these pro­
ducts if for the sake of any temporary advantage that m a y be
gained by the importation of surplus foreign supplies offered at
sacrificial prices our native iron and steel industry were allowed to
be overwhelmed, or even seriously contracted.
W e are satisfied
that the maintenance of a prosperous iron and steel industry in the
highest degree of efficiency is essential to the economic progress of
this country, while from the point of view of national security it
must still be regarded as vital. W e accept therefore the preliminary
proposition * that this industry shall be adequately protected, amd
protected at once.
. 21. But the numerous enquiries already m a d e into this industry
m a k e it all,,too clear "that w e cannot hope without more detailed
investigations to. lay d o w n even the framework of a permanent
scheme. for. placing, the industry again in a position to play its
proper part, in the national economy. While these investigations
are. proceeding^..however, it is essential, if the position of the in­
dustry isnqt,to.be, further prejudiced, to check the abnormal im­
portations of qompetitive iron and steel that have been coming into
this country in recent months at very low prices. We. are satisfied
that the stocks of such products now in this country are on the
whole sufficient to permit a temporary check of this character to be
imposed without serious detriment to industries making use of such
products. We recommend, therefore, that an additional duty of 23-J
per cent, ad valorem making a total of 33J per cent, be imposed
forthwith on spiegeleisen and ferro-mangarlese, semi-finished steel
;ind certain rolling mill products. These are set out in more detail
in Schedule IT appended hereto. We contemplate that this duty
should be continued subject to any necessary variations that further
experience may indicate until we are in a position to submit pro­
posals of a more permanent character, and we recommend that it be
imposed for a period of 3 months. Should we not have concluded
our enquiries within this period we should propose to recommend
some short extension.
22. We do not wish it to be understood that the consideration of
the exceptional claims of other industries wdll all be deferred until
we have completed this difficult task presented by the iron and
steel industry; still less that the general assurance of 12 months'
currency of our main recommendations will operate against any
upward revision. We hope to be able to make arrangements where­
by all such claims of an urgent character will be considered without
avoidable delay.
We have ithe honour to be
Your Lordships' obedient Servants,
(Signed)
G. E . MAY
(Chairman).
S. J . CHAPMAN.
ALLAN POWELL.
(Signed)
PEKCY ASHLEY,
Secretary.
8th April, 1932.
IMPORT
DUTIES
ADVISORY
COMMITTEE.
GENERAL.
1. The recommendations do not apply to goods, other than composite
yoods within the meaning of the Import Duties Act, which, are tor the time
lieing chargeable with a duty of customs by or under any other enactment,
and' which are consequently outside the scope of the Committee's functions.
2. Save in so far as may be otherwise provided, articles shall not be
chargeable with any " additional duty " in respect of goods forming a part
in- parts of such articles; .'.'.
'
. . .
.
,.
,
­
3. In the case of composite goods, the " additional duty " recommended
shall (savo where otherwise provided) be charged only to the extent, if
any, by which its amount, plus the amount of the general ad valorem
duty
of 10 per cent., exceeds the amount of customs duty chargeable under any
other enactment.
4. iWhere any goods fall within more than one class or description in the
schedules, the highest rate of " additional duty " applicable to them shall be
applied.
SCHEDULE
I.
5. In the first column, stating the classes and descriptions of goods in
which the recommendations apply, the order of the Import and Export List
has been generally followed.
6. The second column contains the Committee's recommendations as t o tho
rates of " additional duty " to be imposed upon the various classes of goods.
7. The third column is added to indicate the total rate of duty which, if
these recommendations are accepted, will be chargeable upon the various
classes of goods, except in so far as a higher total duty may be chargeable
on account of duties under other enactments.
[Here follow the Schedules, as reproduced in Schedules I
and II to the Additional Import Duties (No. 1) Order 1932,
S.R, & O. 257*.]
H546-30 30
* See pp.
to
infra.
STATUTORY
RULES AND
ORDERS,
1932, No. 257.
CUSTOMS.
Additional Import Duties.
THE ADDITIONAL IMPORT DUTIES ( N o . 1 ) ORDER, 1 9 3 2 , DATED
19TH APRIL, 1 9 3 2 , MADE BY THE TREASURY UNDER SECTION THREE
OF THE IMPORT DUTIES ACT, 1 9 3 2 .
Whereas it is provided by subsection ( 1 ) of section three of the
Import Duties Act, 1 9 3 2 (hereinafter referred to as " the said
Act " ) , that where it appears to the Import Duties Advisory Com­
mittee that an additional duty of customs ought to be charged in
respect of goods of any class or description which are chargeable
with the general ad valorem duty and which, in their opinion, are
either articles of luxury or articles of a kind which are being pro­
duced or are likely within a reasonable time to be produced in the
United Kingdom in quantities which are substantial in relation
to.United Kingdom consumption, the Committee may recommend
to the Treasury that an additional duty ought to be charged on
goods of that class or description at such rate as is specified in the
recommendation :
And whereas it is provided by subsection (3) of the said sec­
tion three that the Treasury, after receiving a recommendation from
the Committee that an additional duty of customs ought to be
charged on goods of any class or description, may, if they think
fit so to do, and after consultation with the appropriate Depart­
ment, by order direct that such additional duty of customs as is
specified in the order (being a duty at a rate not exceeding the
rate specified in the recommendation) shall be charged on the
importation into the United Kingdom of goods of all or any of the
classes or descriptions specified in the recommendation :
And whereas it is provided by subsection (5) of the said sec­
tion three that the Committee may make a recommendation under
the said section with respect to goods of a class or description which,
though they are not chargeable with the general ad valorem duty
by reason of their being chargeable with a duty of customs by or
under some enactment other than the said Act will, it is appro­
bended, shortly become so chargeable by reason.of the duty charge­
able by or under that other enactment ceasing to be chargeable,
and that the Treasury m a y m a k e an order accordingly, so, however,
that the order shall not have effect until the date on which the
general ad valorem duty becomes chargeable :
A n d whereas the Committee on the eighth day of April, nineteen
hundred and thirty-two, submitted to the Treasury recommenda­
tions that such additional duties of customs as are respectively
specified in the second column of the First and Second Schedules
to this order should be charged on goods of the classes or descrip­
tkms respectively specified in the first column of the said Schedules
being goods which, in the opinion, of the Committee, are either
articles of luxury or articles of a kind which are being produced or
are likely within a reasonable time to be produced in the United
Kingdom in quantities which are substantial in relation to United
Kingdom consumption :
A n d whereas it is provided by subsection (4) of the said sec­
tion three that an order under the said section directing an addi­
tional duty to be charged m a y direct that it shall be charged by
reference to value or to weight or to any other measure of quantity
and for any period or periods whether continuous or not or without
any limit of period :
A n d whereas the Treasury consulted with the appropriate
Department, and are of opinion that it is expedient to m a k e such
order as is hereinafter contained :
And whereas the amounts specified in the third column of the
said Schedules represent the aggregate amounts*of the general ad
valorem duty and of the said additional duties in respect of goods
of the said classes or descriptions respectively :
N o w , therefore, the Lords Commissioners of His Majesty's
Treasury, by virtue of the powers conferred on them by section
three of the said Act and of all other powers enabling them in
that behalf, hereby m a k e the following Order : ­
Charge of
additional
duties.
1. Subject as hereinafter provided, there shall, as from the date,
on which this Order comes into operation, on the importation into
the United Kingdom of goods of the classes and descriptions
respectively specified in the first column of the First and Second
Schedules to this Order be charged the additional duties of customs
respectively specified in the second column of the said Schedules :
Provided that—
(a) in the case of goods of the classes and descriptions specified
in the said Second Schedule the additional duty shall
cease to be chargeable on the. expiration of three months
from the date on which this Order comes into operation;
(b) goods which fall within more than one of the classes or
descriptions specified in either of the said Schedules
shall, for the purpose of the charge of the additional
duty, be deemed to be goods of that one of those classes
or descriptions to which the highest rate of additional
duty for the time being chargeable is applicable;
(c) except as otherwise expressly provided in the said
Schedules, no goods shall be chargeable with the addi­
tional duty in respect of any articles forming a part
of those goods;
((/) in the case of composite goods on which customs duties
are chargeable by or under some enactment other than
the said Act, the additional duty shall, except as other­
wise expressly provided in the said Schedules, be charge­
able only up to the amount, if any, by which the aggre­
gate amount of the additional duty and the general
ad valorem duty exceeds the amount of the customs
duties chargeable by or under that other enactment;
((') in the case of goods of any class or description which
are not at the date of the commencement of this
Order chargeable with the general ad valorem duty, this
Order shall not have effect until the date on which they
become so chargeable.
2.—(1) This Order m a y be cited as the Additional IniDort Short title,
Duties (No. D Order, 1932.
ILScom­
(2) T h e Interpretation Act, 1889, applies to the interpretation of menoement.
this Order as it applies to the interpretation of an Act of Parlia­
ment.
(3) This Order shall come into operation on the twenty-sixth day
of April, nineteen hundred and thirty-two.
Dated this 19th day of April, 1932.
A. U . M . HUDSON,
A. LAMBERT W A R D ,
T w o of the Lords Commissioners of
His M"ajesty's Treasury.
2868
-
A 2
SCHEDULE I.
Additional
duty
recommended.
Per
cent.
Additional duty
plus
general
ad valorem duty.
Per cent.
CLASS I.
(1) Fresh shell fish of all sorts (other than
20
Oysters)
(2) Oysters, except from 1st March to 31st
20
May inclusive
20
(3) Caviare
'
(4) Fruit preserved by chemicals or arti­
ficial heat, other than fruit preserved
. 15
in sugar ...
(o) Vegetables (other than tomatoes) pre­
sorved in air-tight containers, but
not including pickles and vegetables
10
preserved in vinegar ...
(6) Milk, condensed, sweetened or slightly Such a rate of
sweetened, whole
......
... duty as will
with the duty
cha r g e a b I e
u n d o r any
enactment
other t h a n
the
Import
Duties Act,
1932, and the
amount of the
g e n e r a l ad
valorem duty,
if any,charge­
able u n d e r
Section 8 of
that Act, ex­
ceed the duty
cha r g e a b 1 e
under the
said o t h e r
enactment by
an amount
equal to 10
per cent, of
the value of
the goods.
CLASS
30
30
30
25
20
111.
Group 1.
(1) Pottery and other Clay products: —
"(i) Roofing tiles, quarries and
street-paving tiles ...
...
(ii) All other pottery and clay
products (except bricks of
brick earth or clay," refrac­
tory goods and laboratory
porcelain)
...
...
...
10
10
20
Class or Description
of Goods.
Additional duty
recommended.
Per cent.
Group 1—contd.
(2) Glass ami Glassware: —
(i) Plate and sheet glass, whether
bevelled, silvered, or other­
wise finished or not ...
...
(ii) Illuminating glassware, viz.,
globes and shades
(other
than oil lamp chimneys,
miners' lamp glasses and
glass bulbs fqr electric fila­
ment lamps)
(iii) Domestic glassware, including
cooking utensils, table glass­
ware, toilet glassware and
ornamental glassware, but
not including illuminating
glassware
...
...
...
(iv) Glass bottles and glass jars,
including glass stoppers, but
not
including
scientific
glassware
(3) Goods manufactured wholly or partly
of asbestos
...
...
...
...
(4) Granite (other than crushed macadam
and chippings)
....
...
...
(5) Marble (other than marble in the rough)
(6) Slates, for roofing
Group II.
(1) Furniture, made wholly or mainly of
metal, of the following descrip­
tions: —
(i) Tables,
bedsteads,
wire
mattresses, stands, desks and
counters
...
...
...
(ii) Chairs, stools and seats
...
(iii) Bookcases and bookshelves ...
(iv) Cabinets, safes, cash and
deed boxes, drawers and
cupboards
(v) Shelving, storage bins and
storage racks ...
...
...
(yi) Office letter racks and letter
trays
...
...
(vii) Lockers
...
(viii) Parts of any of the above­
named' articles
... - ...
Additional duty
plus
general
ad valor em, duty.
Per
cent.
5
15
10
20
10
20
10
20
5
15
5
5
5
15
15
15
10,
10
10
20
20
20
.
10
10
10 '
10
10
20
- .­
. 2 0
......
,
. ,, 20
20
;
30
:
'
.-
Class or Description
of Goods.
Additional duty
plus
general
ad valorem duty.
Additional duty
recommended.
Per
Per cent.
cent.
Group
II—contd.
(2) Hollow-ware (other than baths) of iron
or stool (including tinned plate)
(3) Baths of iron or steel
...
...
...
10
20
...
5
15
5
15
10
20
10
20
10
10
20
20
10
20
(4) Metal door and window frames and
casements
...
...
...
...
(5) Stoves, grates and ranges for domestic
cooking or heating, and parts and
fittings therefor
(6) Iron and Steel
products of the
following descriptions: —
(i) Tubes, pipes and pipe and
tube fittings of all kinds ...
(ii) Railway and tramway con­
struction material of all
kinds
(iii) Springs and spring steel ...
(iv) "Wire, wire netting, wire
nails, and cable and rope
(except insulated telephone
and telegraph cables)
...
(v) Screws, nails, tacks, studs
and spikes
(vi) Rivets and washers
(vii) Bolts and nuts
(v-iii) Anchors and grapnels and
parts thereof, chains and
ships' cables ...
...
...
Group
10
10
10
10
III.
(1) Gold leaf
(2) Articles manufactured wholly or partly
of the metals aluminium, copper,
lead, nickel, tin, zinc and alloys -in­
eluding any of these metals, and
parts of such articles (hut not in­
cluding sheets and strip, rods,
plates, ingots, bars, slabs and discs,
angles, shapes and sections, wire
and tubes; machinery, tools, imple­
ments, scientific and medical instru­
ments and apparatus, and parts
thereof; and compounds of these
metals other than those which are
inter-metallic compounds)
... . ,,,
5
10
'. -
20
20
20
20
Glass or Description
of Goods.
Group
IV.
(1) Cutlery:
(i) Knives with one or more blades
made wholly or partly of
steel or iron (other than
surgical knives or knives for
use in machines)
...
...
(ii) Scissors,
including
tailors'
shears and secateurs, made
wholly or partly of steel or
iron
...
...
(iii) Razors, including safety-razors
(iv) Hair clippers
(v) Carving forks
(vi) Knife sharpeners, wholly or
partly of steel
... ' ...
(vii) Component parts of or blanks
for any of the above-men­
tioned articles
(2) Locks, padlocks, keys, holts, latches,
hasps and hinges of metal
...
(3) TJnexposed
sensitised
photographic
paper, cloth, plates and film (other
than cinematograph film) and spools
therefor ...
...
...
...
...
(A) (i) Forks, shovels, spades, scythes,
sickles and agricultural im­
plements, and parts thereof
(ii) Other tools and parts thereof
...
Group V.
(1) Electrical goods, including: —
Electric wires and cables, insulated.
Telegraph, telephone and wireless
apparatus.
Electric carbons.
Electric lighting appliances and
fittings (other than glass bulbs
for electric filament lamps).
Batteries and accumulators.
Electric bell apparatus.
Electric
cooking
and
heating
apparatus.
Electric meters.
Parts of, and accessories to, the
above ...
...
Additional duty
recommended.
Per cent.
Additional duty
plus
general
ad valorem duty.
Per
cent.
10
20
10
10
10'
10
20
20
20
20
10
20
10
20
10
20
lu
*25
5
10
15
20
10
20
Additional
duty
recommended.
Group VI.
(1) Ploughs, planters and seeders, reapers
and hinders, sheep shearers and clip­
ping machines, threshers, agricultural
tractors
and
other
agricultural
machinery, and p a r t s thereof
(2) All other machinery and parts thereof
(other than hall bearings, roller
bearings and parts thereof, and
machinery belting)
(3) Ball bearings, roller bearings, and parts
thereof
Additional duty
plus
general
ad valorem duty.
Per
Per cent.
cent.
15
20
10
23J
33i
r
Group
VII.
(1) Articles manufactured wholly or partly
of wood and timber (not including
planed or dressed wood and timber,
staves, sleepers, plywood and veneers
imported as such: —
(i) Builders' woodwork, including
window frames, doors, gates,
etc., and parts thereof
...
(ii) All other manufactures of
'
wood and timber (other than
machinery,
tools,
imple­
meuts and scientific and
medical instruments and ap­
paratus, and parts thereof)
5
15
10
20
Group
VIII.
(1) Manufactures wholly or partly of
cotton,
wool
(including
atpaca,
mohair, cashmere, llama, vicuna and
camels' hair), linen or jute, of the
following descriptions: —
(i) Tissue and like materials of
any width, shape or length
(including lace, embroidery,
felt, ribbons, galloons, tapes,
braids, trimmings, fringes,
webbing, and articles similar
to these, but not including
rags)
whether
made
by
weaving, knitting, plaiting,
crocheting, netting, felting
or any other process, and
whether or not coated, im­
, pregnated, or in any other
way treated or operated upon
10
20
''
Class or Description
of Goods.
Additional duty
recommended.
Group
VIII-contd.
Blankets, shawls, coverlets,
and travelling rugs ...
(iii) Cai-pets, carpeting, rugs, floor
mats and matting ...
(iv) Flags
(v) Handkerchiefs ...
(vi)
(vi ) Household goods (including
such articles as table linen,
bed linen
and
bedding,
towels,
towels , curtains,
curtains , cushions,
cushions ,
tapestries
tapestries,,
dusters,
dusters ,
mops
mops
and kitchen rubbers) and
similar articles for factory
or other non-domestic use ...
12) Sacks, and bags of a shape similar to
sacks, wholly "or partly of vegetable
fibre
(;i) Coir mats and matting ...
...
...
(4) Cordage, cables, ropes and twine other
than coir yarn (including hard fibre
singles, polished, starched or glazed
singles, and all multiples) wholly or
partly of vegetable fibre other than
cotton, linen, ramie or seagrass ...
(5) Nets and netting made wholly or partly
of material dutiable under the head­
ing (4) above . . . .
Group
IX.
(1) Articles of apparel of all kinds, com­
plete or incomplete, and . shaped
material for making into apparel ...
(2) Boots, bootees, shoes, overshoes, slippers
and sandals of all descriptions and of
whatever material, finished or un­
finished, and shaped parts and laces
therefor
"
...
(.'i) Feathers (excluding feathers imported
under a Board of Trade licence issued
under Section 2 (4) of the Importa­
tion of Plumage (Prohibition) Act,
1921, bed feathers imported in bulk,
and down) and all manufactured
articles, complete or incomplete, ­
containing feathers or down, except
articles in which the feathers (in­
cluding down) are boria fide used
solely as padding or stuffing
...
Per cent.
-
Additional duty
plus
general
ad
valoremduty.
Per
cent.
10 '
20
10
10
10
20
20
20
10
20
10
10
20
20
5
15
10
20
10
20
10
20
10
20
Class or Description
of Goods.
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
(13)
(14)
(15)
(16)
(17)
(18)
(19)
(20)
(21)
(22)
(23)
(24)
(25)
(26)
(27)
(28)
(29)
Group X.
Tartarie Acid
Cream of Tartar
Citric Acid
Ammonia alum, soda alum, potash
alum
...
"..
...
Aluminium Sulphate
...
Ammonium Chloride
Lithopone ...
Acetone
Acetic Acid
Vinegar
Acetate of Lime
...
Formaldehyde, whether in solution
or polymerised ...
...
...
...
Menthol (other than natural menthol)
Boric Acid (refined)
Borax (refined)
Nitric Acid '
Aluminium
Oxide
(hydrated
or
anhydrous),
but
not
including
abrasives ...
...
...
...
...
Anhydrous Ammonia
...
...
...
Ammonia liquor ...
...
...
...
Sulphate of Ammonia
Nitrate of Ammonia
Sodium Nitrate
Sodium Nitrite
...
Calcium Chloride
Collodion Cotton (Nitro-cellulose) ...
Tin Oxide
Zinc Oxide
Nicotine,
Nicotine
Sulphate
and
Nicotine Insecticides ...
...
...
Paints and Colours, prepared and
manufactured (including ready-mixed
or in paste form, but not including
printers' ink, varnishes, lacquers,
enamels and dyestuffs)
Group
XI.
(1) Candles, including tapers, nightlights
and bougies
...
...
...
...
(2) Soap, including abrasive soap, soap
powder and soap flakes, hut not m­
cluding toilet soap
Additional duty
recommended.
Additional duty
plus
general
ad valorem duty.
Per cent.
Per cent.
10
10
10
20
20
20
10
10
10
'10
23$
23$
23$
23J
20
20
20
20
33i
33$
33J
33*
23$
23$
10
10
10
.
33$
33$
20
20
20
10
10
10
10
10
10
10
10
10
10
10
20
.20
20
20
- 20
20
20
20
20
20
20
10
20
10
20
10
20
10
20
Additional
duty
recommended.
Group
XII.
(1) Leather, dressed (other than patent,
varnished, japanned and enamelled
and glace kid) ...
Per
cent.
Additional duty
plus
general
ad valorem duty.
Per
cent.
15
o
(-.') Saddlery and harness (including horse
hoots) wholly or partly of leather ...
10
(;)) Trunks, bags, wallets, pouches and
other receptacles made wholly or
partly of leather or material resemb­
ling leather, whether fitted or not...
15
25
XIII.
Group
(1) Paper, and board made from paper or
pulp, whether coated or otherwise
treated in any manner or not (other
than newsprint as defined in the
First Schedule to the
Import
Duties Act, 1932), of a weight
when fully
extended
equivalent
to not more than 90 lbs. to
the ream of four hundred and
eighty sheets of double crown measur­
ing thirty inches by twenty inches,
but not including (a) paper or board
which forms part of another article,
or (6) paper imported solely for the
purpose of being spun into yarn ...
10
20
(2) Paper, and board made from paper or
pulp (other than unlineti straw­
board), whether coated or otherwise
treated in any manner or not, of a
weight when fully extended equiva­
lent to more than 90 lbs. to the
ream of four hundred and eighty
sheets of double crown measuring
thirty inches by twenty inches, but
not including paper or board which
forms part of another article...
...
5
15
(3) Articles (other than newspapers, period­
ieals, printed books and printed
music) made either entirely from
paper or board made from paper
or
pulp
(including
strawhoard)
or
from
such
materials
with
the addition only of some adhesive
substance or other material the
value of which does not exceed 50
per cent, of the total value of the
article
,....
10
20
. '
Clans or Description
of Goods.
Additional duty
recommended.
Additional duty
plus
general
ad valorem duty.
Per cent.
Per cent.
Group
XIV.
(1) Cycles (other than motor cycles) and
parts and accessories thereof, in­
cluding tyres and tubes
23J
33-J
Group
XV.
(1) Manufactures
(other
than
sheets,
piping, tubing
and
rods,
and
machinery belting) wholly or partly
of rubber, balata or gutta percha
(including vulcanite and ebonite)
10
20
15
25
15
25
15
25
15
25
15
25
15
25
20
30
Group
XVI.
(1) Arms and ammunition: —
(i) Sporting guns, sporting rifles
and sporting carbines and
parts thereof ...
...
...
(ii) Military rifles and military
carbines and parts thereof...
(iii) Miniature rifles and carbines
and cadet rifles and carbines
and parts thereof ...
...
(iv) Air guns and air rifles and
air pistols and parts thereof
(v) P.evolve,rs and pistols and
parts thereof ...
...
...
(vi) Loaded cartridges and empty
cartridge cases
(2) Toilet preparations (excluding essen­
tial oils) of the following descrip­
tions:—
...
...
Toilet soap.
Tooth paste ojr powder and liquid
preparations for dental purposes
and mouth washes.
Toilet paste or powder.
Toilet cream.
Hair dyes.
Scented sachets.
Lipstick, rouge and grease paint.
Preparations for use in manicure
or chiropody.
Preparations for use on the hair,"
face or body.
Bath salts and essences.
Smelling salts.
Prepared fullers earth.
Class or Description
of Goods,
Additional duty
recommended.
Per cent.
Group
XVI—contd.
(3) Toilet requisites of the
following
descriptions:—
...
Powder bowls or boxes and powder
puffs.
Nail polishers.
Nail clippers, nail cleaners, and
nail files.
Denture bowls.
Manicure sets.
Additional duty
plus
general
ad valorem duty.
Per
cent.
20
30
20
30
20
30
5
15
20
30
20
30
20
30
20
30
10
20
10
20
10
20
10
20
5
15
Parts of the above articles.
(i) Beads and bead trimmings
Artificial flowers, foliage and fruit
and articles incorporating them ...
(li) Fur and other skins, including pieces
(dressed), except leather
...
...
(?) Goods manufactured wholly or partly
of furskin, including any skin with
fur, hair or wool attached ...
...
(S) Jewellery and imitation
jewellery
whether gemset or not
...
...
(fl) Goldsmiths' and silversmiths' wares
not included in heading (8) above
(including wares of platinum, but
not including articles of leather,
glass or pottery and articles of base
metal whether plated or not)
...
(10) Articles made wholly or partly of
ivory; tortoise shell; mother of pearl,
amber; coral; jade, onyx, lapis
lazuli and other similar stones
...
1,11) Brooms and brushes of all descriptions,
and parts thereof (other than pre­
pared bristles and other prepared
animal hair)
...
...
...
...
(12) Manufactures of cork (other than
stoppers)
(13) Felt base floor covering, linoleum and
oilcloth
(14) Snap and slide fasteners, push buttons,
studs, hooks and eyes
...
...
(15) Machinery belting (including conveyor
and elevator bands) ...
...
...
(16) Pipes for smoking tobacco,
&c,
holders for cigars and cigarettes,
and parts thereof
15
­
­
25
Class or Description
oj Goods.
Additional duly
recommended.
Group XVI—con til.
(17) Appliances; apparatus, accessories and
requisites
for
sports,
games,
gymnastics and athletics (other than
apparel and boots and shoes) and
parts thereof
...
...
...
...
(liS) Toys of all kinds and parts thereof of
whatever material composed ...
...
(I!)) Stationery (other than paper), in­
cluding writing ink and ink powder,
pencils, pencil leads and crayons,
pen nibs, fountain pens, stylographic
and other pens, sealing wax, paper
clips and fasteners, stationery glass­
ware and parts of any such articles ...
(20) Umbrellas and sunshades and covers,
and parts and fittings therefor
...
(21) Walking sticks (including canes) and
parts and fittings therefor
Per cent.
SCHEDULE II.
(1) Spiegeleisen and ferro-manganese
...
(2) Iron and Steel (other than pig-iron, but
including alloy steel) of the following
descriptions : —
(i) Ingots (other than
those
manufactured entirely from
pig-iron smelted with char­
coal) .
(ii) Blooms, billots, slabs (other
than wrought iron produced
by puddling with charcoal
from pig-iron smelted wholly
with charcoal).
(Hi) Sheet and tinplate bars.
(iv) Bars, rods, angles, shapes and 1
sections of all kinds, whether
'
fabricated or not.
(v) Forgings
(including
drop
forgings), in the rough or
machined. ­
(vi) Castings, in the rough or
machined,
weighing
one
hundredweight or over,
(vii) Horse Shoes,
(viii) Girders, beams, joists and
pillars, whether fabricated
or not.
(ix) Hoop and strip of all kinds,
(x) Plates and sheets of all kinds.
(2863-48)
Wt, 2 2 - 1 0 2
12,12. 30
4/32 P. St.
G.327
Additional duty
plus
general
ad valorem duty,
Per cent.
15
25
15
25
10
20
10
-0
10
20
23J
33J
33J