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 semi-precious stones
(natural, synthetic or
reconstructed), or
(b)
Of precious metal or of metal clad with precious metal, are to be
classified in this Chapter.
2. -
(A) Headings 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)
Heading 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 28.43);
(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 38.15);
(e)
Articles of heading 42.02 or 42.03 referred to in Note 3 (B) to Chapter
42;
(f)
Articles of heading 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 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 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 97.03), collectors' pieces
(heading 97.05) or antiques of an age exceeding one hundred years
(heading 97.06), 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 :
(a)
An alloy containing 2 % or more, by weight, of platinum is to be treated
as an alloy of platinum;
(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. -
Except where the context otherwise requires, any reference in the
Nomenclature 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 the Nomenclature 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 the Nomenclature.
9. -
For the purposes of heading 71.13, the expression “articles
of jewellery” means :
(a)
Any small objects of personal adornment (for example, rings, bracelets,
necklaces, brooches, earrings, 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 semiprecious 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 71.14, 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 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 96.06, or dress-combs, hair-slides or the like, or hairpins, of
heading 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.
Subheading Notes.
1. -
For the purposes of subheadings 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 subheadings 7110.11 and 7110.19, the expression “platinum”
does not include iridium, osmium, palladium, rhodium or ruthenium.
3. -
For the classification of alloys in the subheadings of heading 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.
______________________________________________________________________________________________________________________
Footnote: (*) The underlined portion of this Note
constitutes an optional text.