CHAPTER 71. Notes. 1. Subject to Note 1(a) to Section VI and except as provided below, all articles consisting wholly or partly:

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Transcription:

CHAPTER 71 NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES, PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL, AND ARTICLES THEREOF; IMITATION JEWELLERY; COIN Notes 1. Subject to Note 1(a) to Section VI and except as provided below, all articles consisting wholly or partly: (a) natural or cultured pearls or precious or semi-precious stones (natural, synthetic or reconstructed), or (b) precious metal or metal clad with precious metal, are to be classified in this chapter. 2. (A) Headings 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) the foregoing note does not apply to such articles. (B) Heading 7116 does not cover articles containing precious metal or metal clad with precious metal (other than as minor constit uents). 3. This chapter does not cover: (a) amalgams precious metal, or colloidal precious metal (heading 2843); (b) sterile surgical suture materials, dental fillings or other goods Chapter 30; (c) goods Chapter 32 (for example, lustres); (d) supported catalysts (heading 3815); (e) articles heading 4202 or 4203 referred to in Note 2(B) to Chapter 42; (f) articles heading 4303 or 4304; (g) goods Section XI (textiles and textile articles); (h) footwear, headgear or other articles Chapter 64 or 65; 1

(ij) umbrellas, walking sticks or other articles Chapter 66; (k) abrasive goods heading 6804 or 6805 or Chapter 82, containing dust or powder precious or semi-precious stones (natural or synthetic); articles Chapter 82 with a working part precious or semi-precious stones (natural, synthetic or reconstructed); machinery, mechanical appliances or electrical goods, or parts there, Section XVI. However, articles and parts there, wholly precious or semi-precious stones (natural, synthetic or reconstructed) remain classified in this chapter, except unmounted worked sapphires and diamonds for styluses (heading 8522); (l) articles Chapter 90, 91 or 92 (scientific instruments, clocks and watches, musical instruments); (m) arms or parts there (Chapter 93); (n) articles covered by Note 2 to Chapter 95; (o) articles classified in Chapter 96 by virtue Note 4 to that chapter; or (p) original sculptures or statuary (heading 9703), collectors pieces (heading 9705) or antiques an age exceeding 100 years (heading 9706), 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 the substances specified in Note 2(b) to Chapter 96. 5. For the purposes this chapter, any alloy (including a sintered mixture and an inter-metallic compound) containing precious metal is to be treated as an alloy precious metal if any one precious metal constitutes as much as 2 %, by weight, the alloy. Alloys precious metal are to be classified according to the following rules: (a) An alloy containing 2 % or more, by weight, platinum is to be treated as an alloy platinum. (b) An alloy containing 2 % or more, by weight, gold but no platinum, or less than 2 %, by weight, platinum, is to be treated as an alloy gold. (c) Other alloys containing 2 % or more, by weight, silver are to be treated as alloys 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 precious metal or 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 metal upon one or more surfaces which there is affixed by soldering, brazing, welding, hot-rolling or similar mechanical means a covering 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 7112 are to be classified in that heading and in no other heading the nomenclature. 2

9. For the purposes heading 7113, the expression articles jewellery means: (a) any small objects personal adornment (for example, rings, bracelets, necklaces, brooches, earrings, watch-chains, fobs, pendants, tiepins, cuff links, dress-studs, religious or other medals and insignia); and (b) articles personal use 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 semi-precious stones, synthetic or reconstructed precious or semi-precious stones, tortoise shell, mother--pearl, ivory, natural or reconstituted amber, jet or coral. 10. For the purposes heading 7114, the expression articles goldsmiths or silversmiths wares includes such articles as ornaments, tableware, toilet-ware, smokers requisites and other articles household, fice or religious use. 11. For the purposes heading 7117, the expression imitation jewellery means articles jewellery within the meaning paragraph (a) Note 9 (but not including buttons or other articles heading 9606, or dress-combs, hairslides or the like, or hairpins, heading 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. Subheading notes 1. For the purposes subheadings 7106 10, 7108 11, 7110 11, 7110 21, 7110 31 and 7110 41, the expressions powder and in powder form mean products which 90 % or more by weight passes through a sieve having a mesh aperture 0,5 mm. 2. Notwithstanding the provisions Chapter Note 4(B), for the purposes subheadings 7110 11 and 7110 19, the expression platinum does not include iridium, osmium, palladium, rhodium or ruthenium. 3. For the classification alloys in the subheadings heading 7110, each alloy is to be classified with that metal, platinum, palladium, rhodium, iridium, osmium or ruthenium which predominates by weight over each other these metals. 3

Preferential rates I. 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; pearls, natural or cultured, temporarily strung for convenience transport : 7101 1000 00 - Natural pearls GRM - - 10 CEFTA : 0 / MSA : 0 18 - - Cultured pearls: 7101 2100 00 - - Unworked GRM - - 10 CEFTA : 0 / MSA : 0 18-7101 2200 00 - - Worked GRM - - 10 CEFTA : 0 / MSA : 0 18-7102 Diamonds, whether or not worked, but not mounted or set: 7102 1000 00 - Unsorted CTM - - 10 CEFTA : 0 / MSA : 0 18 - - Industrial: 7102 2100 00 - - Unworked or simply sawn, cleaved or bruted CTM - - 10 CEFTA : 0 / MSA : 0 18-7102 2900 00 - - Other CTM - - 10 CEFTA : 0 / MSA : 0 18 - - Non-industrial: 7102 3100 00 - - Unworked or simply sawn, cleaved or bruted CTM - - 10 CEFTA : 0 / MSA : 0 18-7102 3900 00 - - Other CTM - - 10 CEFTA : 0 / MSA : 0 18-7103 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 semi-precious stones, temporarily strung for convenience transport: 7103 1000 00 - Unworked or simply sawn or roughly shaped - - - 10 CEFTA : 0 / MSA : 0 18 - - Otherwise worked: 7103 9100 00 - - Rubies, sapphires and emeralds GRM - - 10 CEFTA : 0 / MSA : 0 18-7103 9900 00 - - Other GRM - - 10 CEFTA : 0 / MSA : 0 18-4

Preferential rates 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 transport: 7104 1000 00 - Piezoelectric quartz GRM - - 10 CEFTA : 0 / MSA : 0 18-7104 2000 00 - Other, unworked or simply sawn or roughly shaped GRM - - 10 CEFTA : 0 / MSA : 0 18-7104 9000 00 - Other GRM - - 10 CEFTA : 0 / MSA : 0 18-7105 Dust and powder natural or synthetic precious or semiprecious stones: 7105 1000 00 - Of diamonds GRM - - 10 CEFTA : 0 / MSA : 0 18-7105 9000 00 - Other GRM - - 10 CEFTA : 0 / MSA : 0 18 - II. 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 1000 00 - Powder GRM - - 10 CEFTA : 0 / MSA : 0 18 - - Other: 7106 9100 00 - - Unwrought GRM - - 10 CEFTA : 0 / MSA : 0 18-7106 9200 00 - - Semi-manufactured GRM - - 10 CEFTA : 0 / MSA : 2 18-7107 0000 00 Base metals clad with silver, not further worked than semimanufactured - - - 10 CEFTA : 0 / MSA : 0 18-7108 Gold (including gold plated with platinum) unwrought or in semimanufactured forms, or in powder form: - Non-monetary: 7108 1100 00 - - Powder GRM - - 0 CEFTA : 0 / MSA : 0 18-7108 1200 00 - - Other unwrought forms GRM - - 0 CEFTA : 0 / MSA : 0 18-7108 13 - - Other semi-manufactured forms: 7108 1310 00 - - - Bars, rods, wire and sections; plates; sheets and strips a GRM - - 0 CEFTA : 0 / MSA : 0 18 - thickness, excluding any backing, exceeding 0,15 mm 7108 1380 00 - - - Other GRM - - 0 CEFTA : 0 / MSA : 0 18-5

Preferential rates 7108 2000 00 - Monetary GRM - - 10 CEFTA : 0 / MSA : 0 18-7109 0000 00 Base metals or silver, clad with gold, not further worked than semi-manufactured - - - 10 CEFTA : 0 / MSA : 0 18-7110 Platinum, unwrought or in semi-manufactured forms, or in powder form: - Platinum: 7110 1100 00 - - Unwrought or in powder form GRM - - 10 CEFTA : 0 / MSA : 0 18-7110 19 - - Other: 7110 1910 00 - - - Bars, rods, wire and sections; plates; sheets and strips a GRM - - 10 CEFTA : 0 / MSA : 0 18 - thickness, excluding any backing, exceeding 0,15 mm 7110 1980 00 - - - Other GRM - - 10 CEFTA : 0 / MSA : 0 18 - - Palladium: 7110 2100 00 - - Unwrought or in powder form GRM - - 10 CEFTA : 0 / MSA : 0 18-7110 2900 00 - - Other GRM - - 10 CEFTA : 0 / MSA : 0 18 - - Rhodium: 7110 3100 00 - - Unwrought or in powder form GRM - - 10 CEFTA : 0 / MSA : 0 18-7110 3900 00 - - Other GRM - - 10 CEFTA : 0 / MSA : 0 18 - - Iridium, osmium and ruthenium: 7110 4100 00 - - Unwrought or in powder form GRM - - 10 CEFTA : 0 / MSA : 0 18-7110 4900 00 - - Other GRM - - 10 CEFTA : 0 / MSA : 0 18-7111 0000 00 Base metals, silver or gold, clad with platinum, not further worked than semi-manufactured - - - 10 CEFTA : 0 / MSA : 0 18-7112 Waste and scrap precious metal or metal clad with precious metal; other waste and scrap containing precious metal or precious-metal compounds, a kind used principally for the recovery precious metal: 7112 3000 00 - Ash containing precious metal or precious-metal compounds - - - 10 CEFTA : 0 / MSA : 0 18 - - Other: 7112 9100 00 - - Of gold, including metal clad with gold but excluding sweepings containing other precious metals - - - 10 CEFTA : 0 / MSA : 0 18-6

Preferential rates 7112 9200 00 - - Of platinum, including metal clad with platinum but excluding - - - 10 CEFTA : 0 / MSA : 0 18 - sweepings containing other precious metals 7112 9900 00 - - Other - - - 10 CEFTA : 0 / MSA : 0 18 - III. JEWELLERY, GOLDSMITHS' AND SILVERSMITHS' WARES AND OTHER ARTICLES 7113 Articles jewellery and parts there, precious metal or metal clad with precious metal: - Of precious metal whether or not plated or clad with precious metal: 7113 1100 00 - - Of silver, whether or not plated or clad with other precious metal 7113 1900 00 - - Of other precious metal, whether or not plated or clad with precious metal GRM - - 10 CEFTA : 0 / MSA : 2 18 - GRM - - 10 CEFTA : 0 / MSA : 0 18-7113 2000 00 - Of base metal clad with precious metal - - - 10 CEFTA : 0 / MSA : 0 18-7114 Articles goldsmiths' or silversmiths' wares and parts there, precious metal or metal clad with precious metal: - Of precious metal whether or not plated or clad with precious metal: 7114 1100 00 - - Of silver, whether or not plated or clad with other precious metal 7114 1900 00 - - Of other precious metal, whether or not plated or clad with precious metal GRM - - 10 CEFTA : 0 / MSA : 2 18 - GRM - - 10 CEFTA : 0 / MSA : 0 18-7114 2000 00 - Of base metal clad with precious metal - - - 10 CEFTA : 0 / MSA : 0 18-7115 Other articles precious metal or metal clad with precious metal: 7115 1000 00 - Catalysts in the form wire cloth or grill, platinum - - - 10 CEFTA : 0 / MSA : 0 18-7115 9000 00 - Other - - - 10 CEFTA : 0 / MSA : 0 18-7116 Articles natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed): 7

Preferential rates 7116 1000 00 - Of natural or cultured pearls GRM - - 10 CEFTA : 0 / MSA : 0 18-7116 20 - Of precious or semi-precious stones (natural, synthetic or reconstructed): 7116 2011 00 - - Necklaces, bracelets and other articles made wolly natural precious or semi-precious stones, simply strung without fasteners or other accessories GRM - - 10 CEFTA : 0 / MSA : 0 18-7116 2080 00 - - Other GRM - - 10 CEFTA : 0 / MSA : 0 18-7117 Imitation jewellery: - Of base metal, whether or not plated with precious metal: 7117 1100 00 - - Cuff links and studs - - - 10 CEFTA : 0 / MSA : 0 18-7117 1900 00 - - Other - - - 10 CEFTA : 0 / MSA : 2 18-7117 9000 00 - Other - - - 10 CEFTA : 0 / MSA : 2 18-7118 Coin: 7118 1000 00 - Coin (other than gold coin), not being legal tender GRM - - 10 CEFTA : 0 / MSA : 0 18-7118 9000 00 - Other GRM - - 10 CEFTA : 0 / MSA : 0 18-8