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71Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin

Section XIV · 65 lines

Chapter notes
Notes.
1.- Subject to Note 1 (A) to Section VI and except as provided below, all articles consisting wholly or partly :
(a) Of natural or cultured pearls or of precious or semi-precious stones (natural, synthetic or reconstructed), or
(b) Of precious metal or of metal clad with precious metal, are to be classified in this Chapter.
2.- (A) Headings 71.13, 71.14 and 71.15 do not cover articles in which precious metal or metal clad with precious metal is present as minor constituents only, such as minor fittings or minor ornamentation (for example, monograms, ferrules
and rims), and paragraph (b) of the foregoing Note does not apply to such articles (∗).
(B) Heading 71.16 does not cover articles containing precious metal or metal clad with precious metal (other than as minor constituents).
3.- This Chapter does not cover :
(a) Amalgams of precious metal, or colloidal precious metal (heading 28.43);
(b) Sterile surgical suture materials, dental fillings or other goods of Chapter 30;
(c) Goods of Chapter 32 (for example, lustres);
(d) Supported catalysts (heading 38.15);
(e) Articles of heading 42.02 or 42.03 referred to in Note 3 (B) to Chapter 42;
(f) Articles of heading 43.03 or 43.04;
(g) Goods of Section XI (textiles and textile articles);
(h) Footwear, headgear or other articles of Chapter 64 or 65;
(ij) Umbrellas, walking-sticks or other articles of Chapter 66;
(k) Abrasive goods of heading 68.04 or 68.05 or Chapter 82, containing dust or powder of precious or semi-precious stones (natural or synthetic); articles of Chapter 82 with a working part of precious or semi-precious stones (natural,
synthetic or reconstructed); machinery, mechanical appliances or electrical goods, or parts thereof, of Section XVI. However, articles and parts thereof, wholly of precious or semi-precious stones (natural, synthetic or reconstructed)
remain classified in this Chapter, except unmounted worked sapphires and diamonds for styli (heading 85.22);
(l) Articles of Chapter 90, 91 or 92 (scientific instruments, clocks and watches, musical instruments);
(m) Arms or parts thereof (Chapter 93);
(n) Articles covered by Note 2 to Chapter 95;
(o) Articles classified in Chapter 96 by virtue of Note 4 to that Chapter; or
(p) Original sculptures or statuary (heading 97.03), collectors' pieces (heading 97.05) or antiques of an age exceeding one hundred years (heading 97.06),
other than natural or cultured pearls or precious or semi-precious stones.
(∗) The underlined portion of this Note constitutes an optional text.
4.- (A) The expression “precious metal” means silver, gold and platinum.
(B) The expression “platinum” means platinum, iridium, osmium, palladium, rhodium and ruthenium.
(C) The expression “precious or semi-precious stones” does not include any of the substances specified in Note 2 (b) to Chapter 96.
5.- For the purposes of this Chapter, any alloy (including a sintered mixture and an inter-metallic compound) containing precious metal is to be treated as an alloy of precious metal if any one precious metal constitutes as much as 2 %, by
weight, of the alloy. Alloys of precious metal are to be classified according to the following
rules :
(a) An alloy containing 2 % or more, by weight, of platinum is to be treated as an alloy of platinum;
(b) An alloy containing 2 % or more, by weight, of gold but no platinum, or less than 2 %, by weight, of platinum, is to be treated as an alloy of gold;
(c) Other alloys containing 2 % or more, by weight, of silver are to be treated as alloys of silver.
6.- Except where the context otherwise requires, any reference in the Nomenclature to precious metal or to any particular precious metal includes a reference to
alloys treated as alloys of precious metal or of the particular metal in accordance with the rules in Note 5 above, but not to metal clad with precious metal or to base metal or non-metals plated with precious metal.
7.- Throughout the Nomenclature the expression “metal clad with precious metal” means material made with a base of metal upon one or more surfaces of which there is affixed by soldering, brazing, welding, hot-rolling or similar mechanical
means a covering of precious metal. Except where the context otherwise requires, the expression also covers base metal inlaid with precious metal.
8.- Subject to Note 1 (A) to Section VI, goods answering to a description in heading 71.12 are to be classified in that heading and in no other heading of the Nomenclature.
9.- For the purposes of heading 71.13, the expression “articles of jewellery” means :
9.- For the purposes of heading 71.13, the expression “articles of jewellery” means :
(a) Any small objects of personal adornment (for example, rings, bracelets, necklaces, brooches, earrings, watch-chains, fobs, pendants, tie-pins, cuff-links, dress-studs, religious or other medals and insignia); and
(b) Articles of personal use of a kind normally carried in the pocket, in the handbag or on the person (for example, cigar or cigarette cases, snuff boxes, cachou or pill boxes, powder boxes, chain purses or prayer beads).
These articles may be combined or set, for example, with natural or cultured pearls, precious or semiprecious stones, synthetic or reconstructed precious or semi precious stones, tortoise shell, mother-of pearl, ivory, natural or
reconstituted amber, jet or coral.
10.- For the purposes of heading 71.14, the expression “articles of goldsmiths' or silversmiths' wares” includes such articles as ornaments, tableware, toilet-ware, smokers' requisites and other articles of household, office or religious use.
11.- For the purposes of heading 71.17, the expression “imitation jewellery” means articles of jewellery within the meaning of paragraph (a) of Note 9 above (but not including buttons or other articles of heading 96.06, or dress-combs, hair-
slides or the like, or hairpins, of heading 96.15), not incorporating natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed) nor (except as plating or as minor constituents) precious metal or
metal clad with precious metal.
______________________________
(*) The underlined portion of this Note constitutes an optional text.
Subheading Notes.
1.- For the purposes of subheadings 7106.10, 7108.11, 7110.11, 7110.21, 7110.31 and 7110.41, the expressions “powder” and “in powder form” mean products of which 90 % or more by weight passes through a sieve having a mesh
aperture of 0.5 mm.
2.- Notwithstanding the provisions of Chapter Note 4 (B), for the purposes of subheadings 7110.11 and 7110.19, the expression “platinum” does not include iridium, osmium, palladium, rhodium or ruthenium.
3.- For the classification of alloys in the subheadings of heading 71.10, each alloy is to be classified with that metal, platinum, palladium, rhodium, iridium, osmium or ruthenium which predominates by weight over each other of these metals.
CodeDescriptionUnitCIDVATPALCESSExciseSSCL
71.01Pearls, natural or cultured, whether or not worked or graded but not strung, mounted or set; pearls, natural or cultured, temporarily strung for convenience of transport(+).
7101.10Natural pearlskgFree18%Ex––2.5%
Cultured pearls :
7101.21UnworkedkgFree18%Ex––2.5%
7101.22WorkedkgFree18%Ex––2.5%
71.02Diamonds, whether or not worked, but not mounted or set (+).
7102.10UnsortedcaratFree18%Ex––2.5%
Industrial :
7102.21Unworked or simply sawn, cleaved or brutedcaratFree18%Ex––2.5%
7102.29OthercaratFree18%Ex––2.5%
Non-industrial :
7102.31Unworked or simply sawn, cleaved or brutedcaratFree18%Ex––2.5%
7102.39OthercaratFree18%Ex––2.5%
71.03Precious stones (other than diamonds) and semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded precious stones (other than diamonds) and semi- precious stones, temporarily strung for convenience of transport (+).
7103.10Unworked or simply sawn or roughly shaped––
7103.10.10Precious stoneskgFree18%Ex–––
7103.10.20Semi-Precious stoneskgFree18%Ex–––
Otherwise worked :
7103.91Rubies, sapphires and emeraldscaratFree18%Ex––2.5%
7103.99OthercaratFree18%Ex––2.5%
71.04Synthetic or reconstructed precious or semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed precious or semi-precious stones, temporarily strung for convenience of transport.
7104.10Piezo-electric quartzkgFree18%Ex––2.5%
Other, unworked or simply sawn or roughly shaped :
7104.21DiamondskgFree18%Ex––2.5%
7104.29OtherkgFree18%Ex––2.5%
Other :
7104.91DiamondskgFree18%Ex––2.5%
7104.99OtherkgFree18%Ex––2.5%
71.05Dust and powder of natural or synthetic precious or semi-precious stones.
7105.10Of diamondscaratFree18%Ex––2.5%
7105.90Other II.- PRECIOUS METALS AND METALS CLAD WITH PRECIOUS METALkgFree18%Ex––2.5%
71.06Silver (including silver plated with gold or platinum), unwrought or in semi-manufactured forms, or in powder form.
7106.10PowderkgFree18%Ex––2.5%
Other :
7106.91UnwroughtkgFree18%Ex––2.5%
7106.92Semi-manufacturedkgFree18%Ex––2.5%
71.07Base metals clad with silver, not further worked than semi- manufactured.
7107.00Base metals clad with silver, not further worked than semi- manufactured.kgFree18%Ex––2.5%
71.08Gold (including gold plated with platinum) unwrought or in semi- manufactured forms, or in powder form.
Non-monetary :
7108.11PowderL requiredkg20%18%Ex––2.5%
7108.12Other unwrought formsL requiredkg20%18%Ex––2.5%
7108.13Other semi-manufactured formsL requiredkg20%18%Ex––2.5%
7108.20MonetaryL requiredkg20%18%Ex––2.5%
71.09Base metals or silver, clad with gold, not further worked than semi- manufactured.
7109.00Base metals or silver, clad with gold, not further worked than semi- manufactured.kgFree18%Ex––2.5%
71.10Platinum, unwrought or in semi- manufactured forms, or in powder form.
Platinum :
7110.11Unwrought or in powder formkgFree18%Ex––2.5%
7110.19OtherkgFree18%Ex––2.5%
Palladium :
7110.21Unwrought or in powder formkgFree18%Ex––2.5%
7110.29OtherkgFree18%Ex––2.5%
Rhodium :
7110.31Unwrought or in powder formkgFree18%Ex––2.5%
7110.39OtherkgFree18%Ex––2.5%
Iridium, osmium and ruthenium :
7110.41Unwrought or in powder formkgFree18%Ex––2.5%
7110.49OtherkgFree18%Ex––2.5%
71.11Base metals, silver or gold, clad with platinum, not further worked than semi-manufactured.
7111.00Base metals, silver or gold, clad with platinum, not further worked than semi-manufactured.L requiredkgFree18%Ex––2.5%
71.12Waste and scrap of precious metal or of metal clad with precious metal; other waste and scrap containing precious metal or precious metal compounds, of a kind used principally for the recovery of precious metal other than goods of heading 85.49.
7112.30Ash containing precious metal or precious metal compounds :––
7112.30.10Containing gold, including metal clad with gold but excluding sweepings containing other precious metalskgFree18%Ex––2.5%
7112.30.90OtherL requiredkgFree18%Ex––2.5%
Other :
7112.91Of gold, including metal clad with gold but excluding sweepings containing other precious metalskgFree18%Ex––2.5%
7112.92Of platinum, including metal clad with platinum but excluding sweepings containing other precious metalsL requiredkgFree18%Ex––2.5%
7112.99Other III.- JEWELLERY GOLDSMITHS' AND SILVERSMITHS' WARES AND OTHER ARTICLESL requiredkgFree18%Ex––2.5%
71.13Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal.
Of precious metal whether or not plated or clad with precious metal :
7113.11Of silver, whether or not plated or clad with other precious metal :––
7113.11.10ArticleskgFree18%10%––2.5%
7113.11.90PartskgFree18%Ex––2.5%
7113.19Of other precious metal, whether or not plated or clad with precious metal :––
Articles :
7113.19.11Of Gold,22 karat or lesskgFree18%Ex7%–2.5%
7113.19.12Of Gold,more than 22 karatICL suspendedkgFree18%Ex7%–2.5%
7113.19.19OtherkgFree18%Ex7%–2.5%
Parts:
7113.19.91Of Gold,22 karat or lesskgFree18%Ex––2.5%
7113.19.92Of Gold,more than 22 karatICL suspendedkgFree18%Ex––2.5%
7113.19.99OtherkgFree18%Ex––2.5%
7113.20Of base metal clad with precious metal:––
7113.20.10ArticleskgFree18%Ex––2.5%
7113.20.90PartskgFree18%Ex––2.5%
71.14Articles of goldsmiths' or silversmiths' wares and parts thereof, of precious metal or of metal clad with precious metal.
Of precious metal whether or not plated or clad with precious metal :
7114.11Of silver, whether or not plated or clad with other precious metalkgFree18%Ex––2.5%
7114.19Of other precious metal, whether or not plated or clad with precious metalkgFree18%10%––2.5%
7114.20Of base metal clad with precious metalkgFree18%Ex––2.5%
71.15Other articles of precious metal or of metal clad with precious metal.
7115.10Catalysts in the form of wire cloth or grill, platinumkgFree18%Ex––2.5%
7115.90OtherkgFree18%10%––2.5%
71.16Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed).
7116.10Of natural or cultured pearlskgFree18%Ex––2.5%
7116.20Of precious or semi-precious stones (natural, synthetic or reconstructed)kgFree18%10%––2.5%
71.17Imitation Jewellery.
Of base metal, whether or not plated with precious metal :
7117.11Cuff-links and studskgRs 50/kg18%ExRs 150/kg–2.5%
7117.19OtherkgFree18%10%––2.5%
7117.90OtherkgRs 50/kg18%ExRs 150/kg–2.5%
71.18Coin (+).
7118.10Coin (other than gold coin), not being legal tenderL requiredkgFree18%Ex––2.5%
7118.90Other :––
7118.90.10Gold coinkgFree18%10%––2.5%
7118.90.90OtherL requiredkgFree18%Ex––2.5%