CHAPTER 71
NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMIPRECIOUS STONES, PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL, AND ARTICLES THEREOF;IMITATION JEWELLERY; COIN
Notes:
1. This Chapter does not cover:
(a) Amalgams of precious metal, and colloidal precious metal of Chapter 28;2. All articles consisting wholly or partly:(b) Sterile surgical suture materials, dental fillings and other goods of Chapter 30;
(c) Goods of Chapter 32 (for example, lustres);
(d) Supported catalysts (heading No. 38.15);
(e) Handbags and other articles of Chapter 42;
(f) Articles of Chapter 43;
(g) Goods of Section XI (textiles and textile articles);
(h) Footwear, headgear and other articles of Chapter 64 or 65;
(i) Umbrellas, walking-sticks and other articles of Chapter 66;
(j) Abrasive goods of Chapter 68 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 and electrical goods, and 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);
(k) Articles of Chapter 90, 91 or 92 (scientific instruments, clocks and watches, musical instruments);
(l) Arms or parts thereof (Chapter 93);
(m) Goods covered by Note 2 to Chapter 95; or
(n) Articles classified in Chapter 96 by virtue of Note 4 to that Chapter.
(a) Of natural or cultured pearls or of precious or semi-precious stones (natural, synthetic or reconstructed), or4. 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:(b) Of precious metal or of metal clad with precious metal, are to be classified in this Chapter.
3. (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.
(a) An alloy containing 2% or more, by weight, of platinum is to be treated as an alloy of platinum;5. Except where the context otherwise requires, any reference in the Schedule to precious metals or to any particular precious metal includes a reference to alloys treated as alloys of precious metal, 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.
6. 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.
7. For the purposes of heading No. 71.01, the expression 'articles of jewellery (other than imitation jewellery)' means :
(a) Any small objects of personal adornment (gem-set or not) (for example, rings, bracelets, necklace, brooches, ear-rings, watch-chains, fobs, pendants, tie-pins, cuff-links, dress-studs, religious or other medals and insignia); and8. For the purposes of heading No. 71.01, the expression 'imitation jewellery' means articles of jewellery within the meaning of Note 7(a) 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.(b) Articles of personal use of a kind normally carried in the pocket, in the handbag or on the person (cigarette cases, powder boxes, chain purses, cachou boxes).
| HeadingNo. | Sub-headingNo. | Description of goods | Rate of duty |
| (1) | (2) | (3) | (4) |
| 71,01 | Natural or cultured pearls; precious or semi-precious stones; synthetic or reconstructed precious or semi-precious stones; dust and powder of natural or synthetic precious or semi-precious stones; articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed); preciousmetals and metals clad with precious metal; articles of jewellery (other than imitation jewellery) and parts thereof; imitation jewellery; other articles of precious metal or of metals clad with precious metal; waste and scrap of precious metal or of metals clad with precious metal; other waste and scrap containing precious metal or precious metal compounds of a kind used principally for recovery of precious metal; coin | ||
| 7101.10 | - Diamonds, cut or polished or both | Nil | |
| 7101.20 | - Piezo-electric quartz | Nil | |
| - Precious metals, namely, silver, gold and platinum and other metals of the platinum group (unwrought), metals clad with precious metal: | |||
| 7101.31 | -- Silver | Nil | |
| 7101.39 | -- Other | 16% | |
| 7101.40 | - Articles of jewellery (other than imitation jewellery) and parts thereof | 16% | |
| 7101.50 | - Imitation jewellery | 16% | |
| 7101.60 | - Strips, wires, sheets, plates and foils of silver | Nil | |
| 7101.70 | - Articles of silver | 16% | |
| 7101.80 | - Dust and powder of natural or synthetic precious or semi-precious stones; waste and scrap of precious metal or metal clad with precious metal | 16% | |
| 7101.90 | -Other | 16% |
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