- Section 14
-
Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal and articles thereof; imitation jewellery; coin
- 71
-
- 01
-
Pearls, natural or cultured, whether or not worked or graded but not strung, mounted ...
- 02
-
Diamonds, not mounted or set
- 03
-
Precious stones (other than diamonds) and semi-precious stones, whether or not worked ..
- 04
-
Synthetic or reconstructed precious or semi-precious stones, whether or not worked or ..
- 05
-
Dust and powder of natural or synthetic precious or semi-precious stones
- 06
-
Silver (including silver plated with gold or platinum), unwrought or in semi-manufactu..
- 07
-
Base metals clad with silver, not further worked then semi-manufactured
- 08
-
Gold, unwrought or in semi-manufactured forms, or in powder form
- 09
-
Base metals or silver, clad with gold, upto semi-manufactured
- 10
-
Platinum, unwrought or in semi-manufactured forms, or in powder form
- 11
-
Base metals, silver or gold, clad with platinum, upto semi-manufactured
- 12
-
Waste and scrap of precious metal or of metal clad with precious metal
- 13
-
Articles of jewellery of precious metal or clad with precious metal
- 14
-
Articles of goldsmiths' or silversmiths' wares of precious metals...
- 15
-
Other articles of precious metal or of metal clad with precious metal
- 16
-
Articles of natural or cultured pearls, precious or semi-precious stones (natural, syn..
- 17
-
Imitation jewellery
- 18
-
Coin
Section notes
- SECTION XIV
NOTES
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) 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 notes does not apply to such articles.
(b) heading No. 71.16 does not cover articles containing precious metal or metal clad
with precious metal (other than as minor constituents).
Chapter notes
- Chapter 71 - NOTES
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 No.
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 No. 38.15);
(e) Articles of heading No. 42.02 or 42.03 referred to in Note 2 (B) to
Chapter 42;
(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.
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.
etc...