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Customs Tariff Act 1987
Part 71
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Chapter 71
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 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) 7113, 7114 and 7115 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) 7116 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 (2843);
(b) Sterile surgical suture materials, dental fillings or other goods of Chapter 30;
(c) Articles of Chapter 32 (for example, lustres);
(d) Handbags or other articles of 4202 or articles of 4203;
(e) Articles of 4303 or 4304;
(f) Goods of Section XI (textiles and textile articles);
(g) Footwear, headgear or other articles of Chapter 64 or 65;
(h) Umbrellas, walking-sticks or other articles of Chapter 66;
(ij) Abrasive goods of 6804 or 6805 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 (8522);
(k) Articles of Chapter 90, 91 or 92 (scientific instruments, clocks and watches, musical instruments);
(l) Arms or parts thereof (Chapter 93);
(m) Articles covered by Note 2 to Chapter 95;
(n) Articles of Chapter 96 other than those of 9601 to 9606 or 9615; or
(o) Original sculptures or statuary (9703), collectors’ pieces (9705) or antiques of an age exceeding one hundred years (9706.00.00), other than natural or cultured pearls or precious or semi-precious stones.
4.- (a) “Precious metal” means silver, gold and platinum.
(b) “Platinum” means platinum, iridium, osmium, palladium, rhodium and ruthenium.
(c) “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:
(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 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 Note 5 above, but not to metal clad with precious metal or to base metal or non-metals plated with precious metal.
7.- Throughout this Schedule “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, “metal clad with precious metal” also covers base metal inlaid with precious metal.
8 - For the purposes of 7113, “articles of jewellery” means:
(a) Any small objects of personal adornment (gem-set or not) (for example, rings, bracelets, necklaces, brooches, ear-rings, 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 (such as cigarette cases, powder boxes, chain purses, cachou boxes).
9.- For the purposes of 7114, “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.
10.- For the purposes of 7117, “imitation jewellery” means articles of jewellery within the meaning of paragraph (a) of Note 8 above (but not including buttons or other articles of 9606, or dress-combs, hair-slides or the like, and hairpins, of 9615), 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.
1.- For the purposes of 7106.10.00, 7108.11.00, 7110.11.00, 7110.21.00, 7110.31.00 and 7110.41.00, “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 7110.11.00 and 7110.19.00, “platinum” does not include iridium, osmium, palladium, rhodium or ruthenium.
3.- For the classification of alloys in the subheadings of 7110, 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.
NATURAL OR CULTURED PEARLS AND PRECIOUS OR SEMI-PRECIOUS STONES
| 7101 | PEARLS, NATURAL OR CULTURED, WHETHER OR NOT WORKED OR GRADED BUT NOT STRUNG, MOUNTED OR SET; UNGRADED PEARLS, NATURAL OR CULTURED, TEMPORARILY STRUNG FOR CONVENIENCE OF TRANSPORT: | |
| ---------- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | ---- |
| 7101.10.00 | - Natural pearls | 2% |
| 7101.2 | - Cultured pearls: | |
| 7101.21.00 | - - Unworked | 2% |
| 7101.22.00 | - - Worked | 2% |
| 7102 | DIAMONDS, WHETHER OR NOT WORKED, BUT NOT MOUNTED OR SET: | |
| 7102.10.00 | - Unsorted | Free |
| 7102.2 | - Industrial: | |
| 7102.21.00 | - - Unworked or simply sawn, cleaved or bruted | Free |
| 7102.29.00 | - - Other | 2% |
| 7102.3 | - Non-industrial: | |
| 7102.31.00 | - - Unworked or simply sawn, cleaved or bruted | Free |
| 7102.39.00 | - - Other | 2% |
| 7103 | 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 SEMIPRECIOUS STONES, TEMPORARILY STRUNG FOR CONVENIENCE OF TRANSPORT: | |
| ---------- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | ---- |
| 7103.10.00 | - Unworked or simply sawn or roughly shaped | Free |
| 7103.9 | - Otherwise worked: | |
| 7103.91.00 | - - Rubies, sapphires and emeralds | Free |
| 7103.99.00 | - - Other | Free |
| 7104 | 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: | |
| 7104.10.00 | - Piezo-electric quartz | Free |
| 7104.20.00 | - Other, unworked or simply sawn or roughly shaped | Free |
| 7104.90.00 | - Other | Free |
| 7105 | DUST AND POWDER OF NATURAL OR SYNTHETIC PRECIOUS OR SEMI-PRECIOUS STONES: | |
| 7105.10.00 | - Of diamonds | 2% |
| 7105.90.00 | - Other | 2% |
PRECIOUS METALS AND METALS CLAD WITH PRECIOUS METAL
| 7106 | SILVER (INCLUDING SILVER PLATED WITH GOLD OR PLATINUM), UNWROUGHT OR IN SEMI-MANUFACTURED FORMS, OR IN POWDER FORM: | |
| ---------- | ------------------------------------------------------------------------------------------------------------------- | ---- |
| 7106.10.00 | - Powder | 2% |
| 7106.9 | - Other: | |
| 7106.91.00 | - - Unwrought | 2% |
| 7106.92.00 | - - Semi-manufactured | 2% |
| 7107.00.00 | BASE METALS CLAD WITH SILVER, NOT FURTHER WORKED THAN SEMI-MANUFACTURED | 2% |
| 7108 | GOLD (INCLUDING GOLD PLATED WITH PLATINUM) UNWROUGHT OR IN SEMI-MANUFACTURED FORMS, OR IN POWDER FORM: | |
| 7108.1 | - Non-monetary: | |
| 7108.11.00 | - - Powder | Free |
| 7108.12.00 | - - Other unwrought forms | Free |
| 7108.13.00 | - - Other semi-manufactured forms | Free |
| 7108.20.00 | - Monetary | Free |
| ---------- | ---------------------------------------------------------------------------------------------------------- | ---- |
| 7109.00.00 | BASE METALS OR SILVER, CLAD WITH GOLD, NOT FURTHER WORKED THAN SEMI-MANUFACTURED | 2% |
| 7110 | PLATINUM, UNWROUGHT OR IN SEMI-MANUFACTURED FORMS, OR IN POWDER FORM: | |
| 7110.1 | - Platinum: | |
| 7110.11.00 | - - Unwrought or in powder form | 2% |
| 7110.19.00 | - - Other | 2% |
| 7110.2 | - Palladium: | |
| 7110.21.00 | - - Unwrought or in powder form | 2% |
| 7110.29.00 | - - Other | 2% |
| 7110.3 | - Rhodium: | |
| 7110.31.00 | - - Unwrought or in powder form | 2% |
| 7110.39.00 | - - Other | 2% |
| 7110.4 | - Iridium, osmium and ruthenium: | |
| 7110.41.00 | - - Unwrought or in powder form | 2% |
| 7110.49.00 | - - Other | 2% |
| 7111.00.00 | BASE METALS, SILVER OR GOLD, CLAD WITH PLATINUM, NOT FURTHER WORKED THAN SEMI-MANUFACTURED | 2% |
| 7112 | WASTE AND SCRAP OF PRECIOUS METAL OR OF METAL CLAD WITH PRECIOUS METAL: | |
| 7112.10.00 | - Of gold, including metal clad with gold but excluding sweepings containing other precious metals | 2% |
| 7112.20.00 | - Of platinum, including metal clad with platinum but excluding sweepings containing other precious metals | 2% |
| 7112.90.00 | - Other | 2% |
SUB\-CHAPTER III
JEWELLERY, GOLDSMITHS’ AND SILVERSMITHS’ WARES AND OTHER ARTICLES
| 7113 | ARTICLES OF JEWELLERY AND PARTS THEREOF, OF PRECIOUS METAL OR OF METAL CLAD WITH PRECIOUS METAL: | |
| ---------- | ------------------------------------------------------------------------------------------------ | ------------- |
| 7113.1 | - Of precious metal whether or not plated or clad with precious metal: | |
| 7113.11.00 | - - Of silver, whether or not plated or clad with other precious metal | 25%DC:20% |
| | | CAN:15% |
| 7113.19.00 | - - Of other precious metal, whether or not plated or clad with precious metal | 25%DC:20% |
| | | CAN:15% |
| 7113.20.00 | - Of base metal clad with precious metal | 25% |
| | | DC:20%CAN:15% |
| 7114 | ARTICLES OF GOLDSMITHS’ OR SILVERSMITHS’ WARES AND PARTS THEREOF, OF PRECIOUS METAL OR OF METAL CLAD WITH PRECIOUS METAL: | |
| ---------- | ------------------------------------------------------------------------------------------------------------------------- | --------- |
| 7114.1 | - Of precious metal whether or not plated or clad with precious metal: | |
| 7114.11.00 | - - Of silver, whether or not plated or clad with other precious metal | 25%DC:20% |
| 7114.19.00 | - - Of other precious metal, whether or not plated or clad with precious metal | 25%DC:20% |
| 7114.20.00 | - Of base metal clad with precious metal | 25% |
| | | DC:20% |
| 7115 | OTHER ARTICLES OF PRECIOUS METAL OR OF METAL CLAD WITH PRECIOUS METAL: | |
| 7115.10.00 | - Catalysts in the form of wire cloth or grill, of platinum | 2% |
| 7115.90.00 | - Other | 5% |
| 7116 | ARTICLES OF NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES (NATURAL, SYNTHETIC OR RECONSTRUCTED): | |
| 7116.10.00 | - Of natural or cultured pearls | 25% |
| | | DC:20% |
| 7116.20.00 | - Of precious or semi-precious stones (natural, synthetic or reconstructed) | 25%DC:20% |
| 7117 | IMITATION JEWELLERY: | |
| 7117.1 | - Of base metal, whether or not plated with precious metal: | |
| 7117.11.00 | - - Cuff-links and studs | 20% |
| | | DC:15% |
| 7117.19.00 | - - Other | 25% |
| | | DC:20% |
| 7117.90.00 | - Other | 25% |
| | | DC:20% |
| 7118 | COIN: | |
| 7118.10.00 | - Coin (other than gold coin), not being legal tender | 2% |
| 7118.90.00 | - Other | 2% |
Section XV
Base metals and articles of base metal
(a) Prepared paints, inks or other products with a basis of metallic flakes or powder (3207 to 3210.00.00, 3212, 3213 or 3215);
(b) Ferro-cerium or other pyrophoric alloys (3606);
(c) Headgear or parts thereof of 6506 or 6507.00.00;
(d) Umbrella frames or other articles of 6603;
(e) Goods of Chapter 71 (for example, precious metal alloys, base metal clad with precious metal, imitation jewellery);
(f) Articles of Section XVI (machinery, mechanical appliances and electrical goods);
(g) Assembled railway or tramway track (8608.00.00) or other articles of Section XVII (vehicles, ships and boats, aircraft);
(h) Instruments or apparatus of Section XVIII, including clock or watch springs;
(ij) Lead shot prepared for ammunition (9306) or other articles of Section XIX (arms and ammunition);
(k) Articles of Chapter 94 (for example, furniture, mattress supports, lamps and lighting fittings, illuminated signs, prefabricated buildings);
(l) Articles of Chapter 95 (for example, toys, games, sports requisites);
(m) Hand sieves, buttons, pens, pencil-holders, pen nibs or other articles of Chapter 96 (miscellaneous manufactured articles); or
(n) Articles of Chapter 97 (for example, works of art).
2 - Throughout this Schedule, “parts of general use” means:
(a) Articles of 7307, 7312, 7315, 7317 or 7318 and similar articles of other base metal;
(b) Springs and leaves for springs, of base metal, other than clock or watch springs (9114); and
(c) Articles of 8301, 8302, 8308, 8310 and frames and mirrors, of base metal, of 8306.
In Chapters 73 to 76 and 78 to 82 (but not in 7315) references to parts of goods do not include references to parts of general use as defined above.
Subject to the preceding paragraph and to Note 1 to Chapter 83, the articles of Chapter 82 or 83 are excluded from Chapters 72 to 76 and 78 to 81.
3.- Classification of alloys (other than ferro-alloys and master alloys as defined in Chapters 72 and 74):
(a) An alloy of base metals is to be classified as an alloy of the metal which predominates by weight over each of the other metals;
(b) An alloy composed of base metals of this Section and of elements not falling within this Section is to be treated as an alloy of base metals of this Section if the total weight of such metals equals or exceeds the total weight of the other elements present;
(c) In this Section “alloys” includes sintered mixtures of metal powders, heterogeneous intimate mixtures obtained by melting (other than cermets) and intermetallic compounds.
4.- Unless the context otherwise requires, any reference in this Schedule to a base metal includes a reference to alloys which, by virtue of Note 3 above, are to be classified as alloys of that metal.
5.- Classification of composite articles:
Except where the headings otherwise require, articles of base metal (including articles of mixed materials treated as articles of base metal under the Interpretation Rules) containing two or more base metals are to be treated as articles of the base metal predominating by weight over each of the other metals. For this purpose:
(a) Iron and steel, or different kinds of iron or steel, are regarded as one and the same metal;
(b) An alloy is regarded as being entirely composed of that metal as an alloy of which, by virtue of Note 3, it is classified; and
(c) A cermet of 8113.00.00 is regarded as a single base metal.
6.- In this Section, the following have the meanings hereby assigned to them:
(a) Waste and scrap
Metal waste and scrap from the manufacture or mechanical working of metals, and metal goods definitely not usable as such because of breakage, cutting-up, wear or other reasons.
(b) Powders
Products of which 90% or more by weight passes through a sieve having a mesh aparture of 1 mm.