Customs Tariff
Chapter 71
Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin
1. Subject to Note 1(a) to Section VI and except as provided below, all articles consisting wholly or partly:
Of natural or cultured pearls or of precious or semi-precious stones (natural, synthetic or reconstructed), or
Of precious metal or of metal clad with precious metal, are to be classified in this Chapter.
2. (A)
Headings
7113,
7114
and
7115
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
7116
does
not
cover
articles
containing
precious
metal
or
metal
clad
with
precious
metal
(other
than
as
minor
constituents).
3. This Chapter does not cover:
Amalgams of precious metal, or colloidal precious metal (heading 2843);
Sterile surgical suture materials, dental fillings or other goods of Chapter 30;
Goods of Chapter 32 (for example, lustres);
Supported catalysts (heading 38.15);
Articles of heading 4202 or 4203 referred to in Note 2(B) to Chapter 42;
Articles of heading 4303 or 4304;
Goods of Section XI (textiles and textile articles);
Footwear, headgear or other articles of Chapter 64 or 65;
Umbrellas, walking-sticks or other articles of Chapter 66;
Abrasive goods of heading 6804 or 6805 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 8522);
Articles of Chapter 90, 91 or 92 (scientific instruments, clocks and watches, musical instruments);
Arms or parts thereof (Chapter 93);
Articles covered by Note 2 to Chapter 95;
Articles classified in Chapter 96 by virtue of Note 4 to that Chapter; or;
Original
sculptures
or
statuary
(heading
9703),
collectors'
pieces
(heading
9705)
or
antiques
of
an
age
exceeding
one
hundred
years
(heading
9706),
other
than
natural
or
cultured
pearls
or
precious
or
semi-precious
stones.
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:
An alloy containing 2% or more, by weight, of platinum is to be treated as an alloy of platinum;
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;
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
this
Schedule
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
this
Schedule
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
this
Schedule.
(a) any small objects of personal adornment (for example, rings, bracelets, necklaces, brooches, ear-rings, 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 semi-precious 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
7114,
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
7117,
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
9606,
or
dress-combs,
hair-slides
or
the
like,
or
hairpin,
of
heading
9615),
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.
SUB-HEADING
NOTES
1.
For
the
purposes
of
sub-headings
710610,
710811,
711011,
711021,
711031
and
711041,
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
sub-headings
711011
and
711019,
the
expression
"platinum"
does
not
include
iridium,
osmium,
palladium,
rhodium
or
ruthenium.
3. For the classification of alloys in the sub-headings of heading 7110, 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.
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