NOTES TO THE IMPORT TARIFF
If any of the articles provided for in this Tariff are imported in dimen- sions exceeding those specified, the duty is to be calculated in proportion to the measurements as defined.
The term "n.o.p.f." in this Tariff stands for "not otherwise provided for.
RULING FOR CALCULATING DUTY-PAYING VALUE OF COMMODITIES PAYING SPECIFIC RATES ON BASIS OF VALUE
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1. Wherever the tariff duty rate leviable on imported goods is subdivid- ed into grades which are determined by the value of the goods, the word "value" is to be regarded as meaning the duty-paying value as defined in section 1 of Rule 1 of the Import Tariff Provisional Rules. The following additions are to be made to this "value" before comparing it with the whole- sale market value of the goods for purposes of duty assessment:-
(a) The Tariff duty rate;
(b) Surtax or surtaxes at present in force; and
(c) 7 per cent. of the "value" in order to arrive at the wholesale
market value of the particular grade.
2. If the wholesale market value of the merchandise falls within the limits of a grade as ascertained by applying the rule given in section 1, duty shall be charged in accordance with the tariff rate prescribed for that grade.
3. If the wholesale market value of the merchandise falls within the limits of any grade as ascertained by applying the rule given in section 1, duty shall be charged in accordance with the tariff rate prescribed for the grade which, when converted, approaches most nearly this wholesale market value.
NOTES TO SECTIONS I, II, III, AND IV.
In case piece goods or knitted tissues are constituted of more than one kind of fibre, the presence of any kind of fibre which does not exceed 5 per cent. by weight shall not affect the tariff classification of such goods.
The classification of goods made of Cotton, Flax, Ramie, Hemp, Jute, Wool, and/or Silk (Natural or Artificial) shall not be affected by such goods having been stitched, taped, whipped, or faced with materials other than those of which the goods are made.
Articles consisting partly of lace, trimmings, or any other orna- mental materials or decorated therewith are liable to a duty of 5 per cent. ad volorem in addition to the ordinary duty leviable thereon.
The term "Silk" in that Tariff includes " Artificial Silk."
I-COTTON AND MANUFACTURES THEREOF..
COTTON PIECE GOODS, GREY.
Unit
C.G.U.
1 Shirtings, Sheetings, and T-Cloths, Plain, Grey :-
(a) Note over 82 cm. wide :
7.
(1) Weighing not more than 140 grammes per metre....... Metre (2) Weighing more than 140 gramines per metre............................
0.028
0.043
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