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:
(a) Of natural or cultured pearls or of precious or serai-precious stones (natural, synthetic or reconstructed), or2. (a) Heading Nos. 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) Of precious metal or of metal clad with precious metal, are to be classified in this Chapter.
(b) Heading No. 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 No. 28.43);4.(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 No. 38.15);
(e) Articles of heading No.42.02 or 42.03 referred to in Note 2(B) to Chapter42;
(f) Articles of heading No. 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 No. 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 No. 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 No. 97.03), collectors' pieces (heading No. 97.05) or antiques of an age exceeding one hundred years (heading No. 97.06), other than natural or cultured pearls or precious or semi-precious stones.
(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;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.(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.
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 No. 71.12 are to be classified in that heading and in no other heading of this Schedule.
9. For the purposes of heading No. 71.13, the expression "articles of jewellery" means:
(a) Any small objects of personal adornment (gem-set or not) (for example, rings, bracelets, necklaces, broaches, ear-rings, watch-chains, fobs, pendants, tie-pins, cuff-links, dress-studs, religious or other medals and insignia); and10. For the purposes of heading No. 71.14, the expression "articles of goldsmiths' or silversmiths' wares" includes such articles as ornaments, table-ware, toilet-ware, smokers' requisites and other articles of household, office or religious use.(b) Articles of personal use of a kind normally carried in the pocket, in the handbag or on the person (such as cigarette cases, powder boxes, chain purses, catechu boxes).
11. For the purposes of heading No. 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 No. 96.06, or dress-combs, hair-slides or the like, or hairpins, of heading No. 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.
SUB-HEADING NOTES
1. For the purposes of sub-heading Nos. 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 sub-heading Nos. 7110.11 and 7110.19, the expression "platinum" does not include indium, osmium, palladium, rhodium or ruthenium.
3. For the classification of alloys in the
sub-headings of heading No. 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.
| Heading No. | Sub-heading
No. |
Description of article | Rate of duty | |
| Standard | Preferential Areas | |||
| (1) | (2) | (3) | (4) | (5) |
| I. NATURAL OR CULTURED PEARLS AND PRECIOUS OR SEMI-PRECIOUS STONES | ||||
| 71.01 | Pearls, 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 | |||
| 7101.10 | - Natural pearls | 35% | ... | |
| - Cultured pearls: | ||||
| 7101.21 | -- Unworked | 35% | ... | |
| 7101.22 | -- Worked | 35% | ... | |
| 71.02 | Diamonds, whether or not worked, but not mounted or set | |||
| 7102.10 | - Unsorted | 35% | ... | |
| - Industrial: | ||||
| 7102.21 | -- Unworked or simply sawn, cleaved or bruted | 35% | ... | |
| 7102.29 | -- Other | 35% | ... | |
| - Non-industrial: | ||||
| 7102.31 | --Unworked or simply sawn, cleaved or bruted | 35% | ... | |
| 7102.39 | -- Other | 35% | ... | |
| 71.03 | Precious 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 | |||
| 7103.10 | - Unworked or simply sawn or roughly shaped | 35% | ... | |
| - Otherwise worked: | ||||
| 7103.91 | --Rubies, sapphires and emeralds | 35% | ... | |
| 7103.99 | -- Other | 35% | ... | |
| 71.04 | Synthetic 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 | |||
| 7104.10 | - Piezo-electric quartz | 35% | ... | |
| 7104.20 | - Other, unworked or simply sawn or roughly shaped | 35% | ... | |
| 7104.90 | - Other | 35% | ... | |
| 71.05 | Dust and powder of natural or synthetic precious or semi-precious stones | |||
| 7105.10 | - Of diamonds | 35% | ||
| 7105.90 | -Other | 35% | ... | |
| II. PRECIOUS METALS AND METALS CLAD WITH PRECIOUS METAL | ||||
| 71.06 | Silver (including silver plated with gold or platinum), unwrought or in semi-manufactured forms, or in powder form | |||
| 7106.10 | - Powder | 35% | ... | |
| - Other: | ||||
| 7106.91 | -- Unwrought | 35% | ||
| 7106.92 | --Semi-manufactured | 35% | ||
| 71.07 | 7107.00 | Base metals clad with silver, not further worked than semi-manufactured | 35% | ... |
| 71.08 | Gold (including gold plated with platinum) unwrought or in semi-manufactured forms, or in powder form | |||
| - Non-monetary : | ||||
| 7108.11 | -- Powder | 35% | ||
| 7108.12 | -- Other unwrought forms | 35% | ||
| 7108.13 | -- Other semi-manufactured forms | 35% | ||
| 7108.20 | - Monetary | 35% | ... | |
| 71.09 | 7109.00 | Base metals or silver, clad with gold, not further worked than semi-manufactured | 35% | ... |
| 71.10 | Platinum, unwrought or in semi-manufactured forms, or in powder form | |||
| - Platinum: | ||||
| 7110.11 | -- Unwrought or in powder form | 35% | ... | |
| 7110.19 | -- Other | 35% | ... | |
| - Palladium: | ||||
| 7110.21 | -- Unwrought or in powder form | 35% | ... | |
| 7110.29 | -- Other | 35% | ... | |
| - Rhodium: | ||||
| 7110.31 | --Unwrought or in powder form | 35% | ... | |
| 7110.39 | -- Other | 35% | ... | |
| - Iridium, osmium and ruthenium : | ||||
| 7110.41 | -- Unwrought or in powder form | 35% | ... | |
| 7110.49 | -- Other | 35% | ... | |
| 71.11 | 7111.00 | Base metals, silver or gold, clad with platinum, not further worked than semi-manufactured | 35% | ... |
| 71.12 | Waste 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 | |||
| 7112.10 | - Of gold, including metal clad with gold but excluding sweepings containing other precious metals | 35% | ... | |
| 7112.20 | - Of platinum, including metal clad with platinum but excluding sweepings containing : other precious metals | 35% | ... | |
| 7112.90 | -Other | 35% | ... | |
| III. JEWELLERY, GOLDSMITHS' AND SILVERSMITHS' WARES AND OTHER ARTICLES | ||||
| 71.13 | Articles 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: | ||||
| 7113.11 | --Of silver, whether or not plated or clad with other precious metal | 35% | ... | |
| 7113.19 | --Of other precious metal, whether or not plated or clad with precious metal | 35% | ... | |
| 7113.20 | - Of base metal clad with precious metal | 35% | ... | |
| 71.14 | Articles 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: | ||||
| 7114.11 | -- Of silver, whether or not plated or clad with other precious metal | 35% | ... | |
| 7114.19 | -- Of other precious metal, whether or not plated or clad with precious metal | 35% | ... | |
| 7114.20 | - Of base metal clad with precious metal | 35% | ... | |
| 71.15 | Other articles of precious metal or of metal clad with precious metal | |||
| 7115.10 | - Catalysts in the form of wire cloth or grill, of platinum | 35% | ... | |
| 7115.90 | - Other | 35% | ... | |
| 71.16 | Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed) | |||
| 7116.10 | - Of natural or cultured pearls | 35% | ... | |
| 7116.20 | - Of precious or semi-precious stones (natural, synthetic or reconstructed) | 35% | ... | |
| 71.17 | Imitation jewellery | |||
| - Of base metal, whether or not plated with precious metal: | ||||
| 7117.11 | -- Cuff-links and studs | 35% | ... | |
| 7117.19 | -- Other | 35% | ... | |
| 7117.90 | - Other | 35% | ... | |
| 71.18 | Coin | |||
| 7118.10 | - Coin (other than gold coin), not being legal tender | 35% | ... | |
| 7118.90 | - Other | 35% | ... | |
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