eximtimes.com
www.eximtimes.com

CHAPTER 74
COPPER AND ARTICLES THEREOF

Notes:

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, provided that the content by weight of any other element does not exceed the limit specified in the following table :

TABLE - OTHER ELEMENTS

 

Element 

Limiting content % 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 

Sulphur 

0.7 

Sn 

Tin 

0.8 

Te 

Tellurium 

0.8 

Zn 

Zinc 

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 elements, provided that:

(i) the content by weight of at least one of the other elements shall be greater than the limit specified in the foregoing table; or

(ii) the total content by weight of such other elements exceeds 2.5%.

(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) containing more than 15% by weight of phosphorus falls in heading 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 "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 thickness of such products which have a rectangular (including "modified rectangular") cross-section exceeds one-tenth of the width. The expression also covers cast or sintered products, of the same forms and dimensions, 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.

Wire-bars and billets with their ends tapered or otherwise worked simply to facilitate their entry into machines for converting them into, for example, drawing stock (wire-rod) or tubes, are however to be taken to be unwrought copper of heading No. 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 thickness of such products which have a rectangular (including "modified rectangular") cross-section exceeds one-tenth of the width.

In the case of heading No. 74.14, however, the term "wire" applies 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 unwrought products of heading No. 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, provided that they do not assume the character of articles or products of other headings.

Heading Nos. 74.09 and 74.10 apply, inter alia to plates, sheets,strips 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.

2. In relation to products of heading No. 74.11, the process of drawing or redrawing shall amount to "manufacture".

SUB-HEADING NOTE

In this Chapter the following expressions have the meanings hereby assigned 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% [see copper-nickel-zinc alloys (nickel-silvers)]; and

- any tin content by weight is less than 3% [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 predominates by weight over each of such other elements, except that when the tin content is 3% or more the zinc content by weight may exceed that of tin but must be less than 10%.

(c) Copper-nickel-zinc base alloys (nickel silvers):

Alloys of copper, nickel and zinc, with or without other elements. The nickel content is 5% 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% of zinc. When other elements are present, nickel predominates by weight over each of such other elements.

Heading No.

Sub-heading No. 

Description of goods 

Rate of duty 

(1) 

(2) 

(3) 

(4) 

74.01 

 

 Copper mattes; cement copper (precipitated copper) 

 
 

7401.10 

- Copper mattes 

16% 

 

7401.20 

- Cement copper (precipitated copper) 

16% 

74.02 

7402.00 

Unrefined copper; copper anodes for electrolytic refining 

16% 

74.03 

 

Refined copper and copper alloys, unwrought 

 
   

- Refined copper:

 
 

7403.11 

-- Cathodes and sections of cathodes 

16% 

 

7403.12 

-- Wire-bars 

16% 

 

7403.13 

-- Billets 

16% 

 

7403.19 

-- Other 

16% 

   

- Copper alloys:

 
 

7403.21 

-- Copper-zinc base alloys (brass) 

16% 

 

7403.22 

-- Copper-tin base alloys (bronze) 

16% 

 

7403.23 

-- Copper-nickel base alloys (cupro-nickel) or copper-nickel-zinc base alloys (nickel silver) 

16% 

 

7403.29 

-- Other copper alloys (other than master alloys of heading No. 74.05) 

16% 

74.04 

 

Copper waste and scrap 

 
 

7404.10 

Waste and scrap used within the factory of production for the manufacture of unrefined or unwrought copper, copper sheets or circles and handicrafts 

Nil 

 

7404.90 

Other 

16% 

74.05 

7405.00 

Master alloys of copper 

16% 

74.06 

7406.00 

Copper powders and flakes 

16% 

74.07 

 

Copper bars, rods and profiles 

 
   

- Bars and rods :

 
 

7407.11 

-- Of refined copper 

16% 

 

7407.12 

-- Of copper alloys 

16% 

   

- Profiles:

 
 

7407.21 

-- Hollow profiles 

16% 

 

7407.29 

-- Other 

16% 

74.08 

 

Copper wire 

 
   

- Of refined copper :

 
 

7408.11 

-- Of which the maximum cross-sectional dimension exceeds 6 mm 

16% 

 

7408.12 

-- Of which the maximum cross-sectional dimension does not exceed 0.315 mm and used for manufacture of imitation Zari 

Nil 

 

7408.19 

-- Other 

16% 

   

Of copper alloys : 

 
 

7408.21 

-- Of which the maximum cross-sectional dimension exceeds 6 mm 

16% 

 

7408.22 

--Of which the maximum cross-sectional dimension does not exceed 0.315 mm and used for manufacture of imitation Zari 

Nil 

 

7408.29 

-- Other 

16% 

74.09 

 

Copper plates, sheets (including circles) and strip, of a thickness exceeding 0.15 nun 

 
 

7409.10 

- Of refined copper 

16% 

 

7409.20 

- Of copper-zinc base alloys (brass) 

16% 

 

7409.30 

- Of copper-tin base alloys (bronze) 

16% 

 

7409.40 

- Of copper-nickel base alloys (cupro-nickel) or copper-nickel-zinc base alloys (nickel silver) 

16% 

 

7409.90 

- Of other copper alloys 

16% 

74.10 

 

Copper foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.15 mm 

 
   

- Not backed:

 
 

7410.11 

-- Of refined copper 

16% 

 

7410.12 

-- Of copper alloys 

16% 

   

- Backed:

 
 

7410.21 

-- Of refined copper 

16% 

 

7410.22 

-- Of copper alloys 

16% 

74.11 

 

Copper tubes and pipes 

 
 

7411.10 

- Of refined copper 

16% 

   

- Of copper alloys :

 
 

7411.21 

-- Of copper-zinc base alloys (brass) 

16% 

 

7411.22 

-- Of copper-nickel base alloys (cupronickel) or cop-per-nickel-zinc base alloys (nickel silver) 

16% 

 

7411.29 

-- Other 

16% 

74.12 

 

Copper tube or pipe fittings (for example, couplings, elbows, sleeves) 

 
 

7412.10 

- Of refined copper 

16% 

 

7412.20 

- Of copper alloys 

16% 

74.13 

7413.00 

Stranded wire, cables, plaited bands and the like, of copper, not electrically insulated

16% 

74.14 

 

Cloth (including endless bands), grill and netting, of copper wire; expanded metal of copper 

 
 

7414.10 

- Endless bands, for machinery 

16% 

 

7414.90 

- Other 

16% 

74.15 

 

Nails, tacks, drawing pins, staples (other than those of heading No. 83.05) and similar articles, of copper or of iron or steel with heads of copper; screws, bolts, nuts, screw hooks, rivets, cotters, cotter-pins, washers (including spring washers) and similar articles, of copper 

 
 

7415.10 

- Nails and tacks, drawing pins, staples and similar articles 

16% 

   

- Other articles, not threaded :

 
 

7415.21 

-- Washers (including spring washers) 

16% 

 

7415.29 

-- Other 

16% 

   

- Other threaded articles :

 
 

7415.31 

-- Screws for wood 

16% 

 

7415.32 

-- Other screws; bolts and nuts 

16% 

 

7415.39 

-- Other 

16% 

74.16 

7416.00 

Copper springs 

16% 

74.17 

7417.00 

Cooking or heating apparatus of a kind used for domestic purposes, non-electric, and parts thereof, of copper 

16% 

74.18 

 

Table, kitchen or other household articles and parts thereof, of copper; pot scourers and scouring or polishing pads, gloves and the like, of copper; sanitary ware and parts thereof, of copper 

 
 

7418.10 

Table, kitchen or other household articles and parts thereof 

16% 

 

7418.90 

Other 

16% 

74.19 

 

Other articles of copper 

 
 

7419.10 

- Chain and parts thereof 

16% 

   

- Other:

 
 

7419.91 

-- Cast, moulded, stamped or forged, but not further worked 

16% 

 

7419.99 

-- Other 

16% 

74.20 

7420.00 

Goods and materials of Chapter 74 obtained by breaking up of ships, boats and other floating structures 

16%