Customs Tariff
Chapter 74
Copper & Articles thereof
1. In this Chapter the
following expressions have the meanings hereby assigned to them:
(a) Refined copper: Metal containing at least 99.85 % by weight of copper; or Metal containing at
least 97.5% by weight of copper, pro-vided that the content by weight of any other element does not
ex-ceed the limit specified in the following table:
TABLE—Other
elements
Element
Limiting content per cent by weight
Ag
Silver
0.25
As
Arsenic
0.5
Cd
Cadmium
1.3
Cr
Chromium
1.4
Mg
Magnesium
0.8
Pb
Lead
1.5
S
Sulphur
0.7
Sn
Tin
0.8
Te
Tellurium
0.8
Zn
Zinc
1.0
Zr
Zirconium
0.3
Other elements each 0.3
*Other elements are, for example, Al, Be, Co, Fe, Mn, Ni, Si.
(b) Copper alloys: Metallic substances other than unrefined copper in
which copper predominates by weight over each of the other ele-ments, provided that:
(i) the content by weight of at least one of the other elements is greater than the limit specified
in the foregoing table; or
(ii) the total content by weight of such other elements exceeds 2.5 per cent.
(c) Master alloys: Alloys containing with other elements more than
10% by weight of copper, not usefully malleable and commonly used as an additive in the manufacture
of other alloys or as de-oxidants, de-sulphurising agents or for similar uses in the metallurgy of
non-ferrous metals. However, copper phosphide (phosphor copper) con-taining more than 15 per cent by
weight of phos-phorus falls in head-ing No. 28.48.
(d) Bars and rods: Rolled, extruded, drawn or forged products, not in
coils, which have a uniform solid cross-section along their whole length in the shape of circles,
ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including
"flat-tened circles", and "modified rectangles", of which two opposite sides are
convex arcs, the other two sides being straight, of equal length and parallel). Products, with a
rectangular (including square), triangular or polygonal cross-section may have corners rounded along
their whole length. The thickness of such products which have a rect-angu-lar (including
"modified rectangular") cross-section ex-ceeds one-tenth of the width. The expression also
covers cast or sin-tered prod-ucts, of the same forms and dimensions, which have been subse-quently
worked after production (otherwise than by simple trim-ming or de-scaling), provided that they have
not thereby as-sumed the character of articles or products of other headings.
Wire-bars and billets with their ends tapered or otherwise worked sim-ply to facilitate their entry
into machines for converting them into, for example, drawing stock (wire-rod) or tubes, are how-ever
to be taken to be unwrought copper of heading 74.03.
(e) Profiles: Rolled, extruded, drawn, forged or formed products,
coiled or not, of a uniform cross-section along their whole length, which do not conform to any of
the definitions of bars, rods, wire, plates, sheets, strip, foil, tubes or pipes. The expression
also covers cast or sintered products, of the same forms, which have been subsequently worked after
production (otherwise than by simple trimming or de-scaling), provided that they have not thereby
assumed the character of articles or products of other headings.
(f) Wire: Rolled, extruded or drawn products, in coils, which have a
uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles
(including squares), equilateral triangles or regular convex polygons (including "flattened
circles" and "modified rectangles", of which two opposite sides are convex arcs, the
other two sides being straight, of equal length and parallel). Products with a rectangular
(including square), triangular or polygonal cross-section may have corners rounded along their whole
length. The thick-ness of such products which have a rectangular (including "modified
rectangular") cross-section exceeds one-tenth of the width.
In the case of heading 74.14, however, the term "wire" ap-plies only to products, whether
or not in coils, of any cross-sectional shape, of which no cross-sectional dimension exceeds 6 mm.
(g) Plates, sheets, strip and foil: Flat-surfaced products (other
than the un-wrought products of heading 74.03), coiled or not, of solid rectangular (other than
square) cross-section with or without rounded corners (including "modified rectangles" of
which two opposite sides are convex arcs, the other two sides being straight, of equal length and
parallel) of a uniform thickness, which are:
- of rectangular (including square) shape with a thickness not exceeding one-tenth of the width,
- of a shape other than rectangular or square, of any size, pro-vided that they do not assume the
character of articles or products of other headings.
Heading 74.09 and 74.10 apply, inter alia, to plates, sheets, strip and foil with patterns (for
example, grooves, ribs, chequers, tears, buttons, lozenges) and to such products which have been
perforated, corrugated, polished or coated, provided that they do not thereby assume the character
of articles or products of other headings.
(h) Tubes and pipes: Hollow products, coiled or not, which have a
uniform cross-section with only one enclosed void along their whole length in the shape of circles,
ovals, rectangles (including squares), equilateral triangles or regular convex polygons, and which
have a uniform wall thickness. Products with a rectangular (including square), equilateral
triangular or regular convex polygonal cross-section, which may have corners rounded along their
whole length, are also to be taken to be tubes and pipes provided the inner and outer cross-sections
are concentric and have the same form and orientation. Tubes and pipes of the foregoing
cross-sections may be polished, coated, bent, threaded, drilled, waisted, expanded, cone-shaped or
fitted with flanges, collars or rings.
SUBHEADING NOTE
In this Chapter the following expressions have the meanings hereby as-signed to them:
(a) Copper-zinc base alloys (brasses): Alloys of copper and zinc, with or without other elements.
When other elements are present:
- zinc predominates by weight over each of such other elements;
- any nickel content by weight is less than 5 per cent [see copper-nickel-zinc alloys (nickel
silvers)]; and
- any tin content by weight is less than 3 per cent [see copper-tin-alloys (bronzes)].
(b) Copper-tin base alloys (bronzes): Alloys of copper and tin, with or without other elements. When
other elements are present, tin pre-dominates by weight over each of such other elements, except
that when the tin content is 3 per cent or more the zinc content by weight may exceed that of tin
but must be less than 10 per cent.
(c) Copper-nickel-zinc base alloys (nickel silvers): Alloys of copper, nickel and zinc, with or
without other elements. The nickel content is 5 per cent or more by weight [see copper-zinc alloys
(brasses)].
(d) Copper-nickel base alloys: Alloys of copper and nickel, with or without other elements but in
any case containing by weight not more than 1 per cent of zinc. When other elements are present,
nickel predominates by weight over each of such other elements.
| Basic duty |
| Additional Duty (CVD) |
| Special Additional Duty of Customs (Spl. CVD) |
| Other duty |
| Exemptions |
| General exemptions |
| Tariff Valuation |