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Section XIV
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)

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 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 Note 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).

3.

This Chapter does not cover the following:

(a)

Amalgams of precious metal, and colloidal precious metal (heading No. 28.43);

(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)

Articles of heading No. 42.02 or 42.03 referred to in Note 3(B) to Chapter 42;

(f)

Handbags and other articles of heading No. 42.02 and articles of heading No. 42.03;

(g)

Articles of heading No. 43.03 or 43.04;

(h)

Goods of Section XI (textiles and textile articles);

(ij)

Footwear, headgear and other articles of Chapter 64 or 65;

(k)

Umbrellas, walking-sticks and other articles of Chapter 66;

(l)

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 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);

(m)

Articles of Chapter 90, 91 or 92 (scientific instruments, clocks and watches, musical instruments);

(n)

Arms or parts thereof (Chapter 93);

(o)

Articles covered by Note 2 to Chapter 95;

(p)

Articles classified in Chapter 96 by virtue of Note 4 to that Chapter; or

(q)

Original sculptures and statuary (heading No. 97.03), collectors' pieces (heading No. 97.05) and antiques of an age exceeding one hundred years (heading No. 97.06) (excluding natural or cultured pearls or precious or semi-precious stones).

4.

(a)

The expression "precious metal" means silver, gold, 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 per cent by mass, of the alloy. Alloys of precious metal are to be classified according to the following rules:

(a)

An alloy containing 2 per cent or more, by mass, of platinum is to be treated as an alloy of platinum;

(b)

An alloy containing 2 per cent or more, by mass, of gold but no platinum, or less than 2 per cent, by mass, of platinum, is to be treated as an alloy of gold;

(c)

Other alloys containing 2 per cent or more, by mass, 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 precious 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 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.

8.

Subject to Note 1(a) to Section VI, goods answering to a description in heading No. 71.12 are to be classified in that heading and in no other heading of the Nomenclature.

9.

For the purposes of heading No. 71.13, the expression "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).

10.

For the purposes of heading No. 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 No. 71.17, the expression "imitation jewellery" means articles of jewellery within the meaning of paragraph (a) of Note 9 above (but excluding buttons or other articles of heading No. 96.06, or dress-combs, hair-slides or the like, and 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.

Subheading Notes

1.

For the purposes of subheading Nos. 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 per cent or more by mass 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 Nos. 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 No. 71.10, each alloy is to be classified with that metal, platinum, palladium, rhodium, iridium, osmium or ruthenium which predominates by mass over each other of these metals.

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)

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 (excluding as minor constituents).

3.

This Chapter does not cover the following:

(a)

amalgams of precious metal, and 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 of 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) (excluding natural or cultured pearls or precious or semi-precious stones).

4.

(A)

The expression "precious metal" means silver, gold, 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 per cent by mass, of the alloy. Alloys of precious metal are to be classified according to the following rules:

(a)

An alloy containing 2 per cent or more, by mass, of platinum is to be treated as an alloy of platinum;

(b)

an alloy containing 2 per cent or more, by mass, of gold but no platinum, or less than 2 per cent, by mass, of platinum, is to be treated as an alloy of gold;

(c)

other alloys containing 2 per cent or more, by mass, 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 precious 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 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.

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 this Schedule.

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, 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 (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-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 excluding 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 per cent or more by mass 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 mass over each other of these metals.

Chapter 1
Natural or Cultured Pearls and Precious or Semi-precious Stones
Heading CD Description Unit General EU EFTA SADC
71.01 Pearls, natural or cultured, whether or not worked or graded but not strung, mounted or set; pearls, natural or cultured, temporarily strung for convenience of transport:
7101.10 8 - Natural pearls kg free free free free
7101.2 - Cultured pearls:
7101.21 9 -- Unworked kg free free free free
7101.22 5 -- Worked kg free free free free
71.02 Diamonds, whether or not worked, but not mounted or set:
7102.10 1 - Unsorted carat free free free free
7102.2 - Industrial:
7102.21 2 -- Unworked or simply sawn, cleaved or bruted carat free free free free
7102.29 3 -- Other carat free free free free
7102.3 - Non-industrial:
7102.31 7 -- Unworked or simply sawn, cleaved or bruted carat free free free free
7102.39 8 -- Other carat free free free free
71.03 Precious stones (excluding diamonds) and semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded precious stones (excluding diamonds) and semi-precious stones, temporarily strung for convenience of transport:
7103.10 - Unworked or simply sawn or roughly shaped:
7103.10.10 2 -- Quartz tiger's eye (also known as tiger's eye) kg free free free free
7103.10.20 4 -- Sugilite (also known as lavulite) kg free free free free
7103.10.90 0 -- Other kg free free free free
7103.9 - Otherwise worked:
7103.91 8 -- Rubies, sapphires and emeralds carat free free free free
7103.99 9 -- Other carat free free free free
71.04 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 9 - Piezo-electric quartz kg free free free free
7104.2 - Other, unworked or simply sawn or roughly shaped:
7104.21 -- Diamonds:
7104.21.10 7 --- Synthetic kg free free free free
7104.21.90 5 --- Other kg free free free free
7104.29 0 -- Other kg free free free free
7104.9 - Other:
7104.91 -- Diamonds:
7104.91.10 9 --- Synthetic kg free free free free
7104.91.90 7 --- Other kg free free free free
7104.99 2 -- Other kg free free free free
71.05 Dust and powder of natural or synthetic precious or semi-precious stones:
7105.10 2 - Of diamonds carat free free free free
7105.90 9 - Other kg free free free free
Chapter 2
Precious Metals and Metals Clad with Precious Metal
Heading CD Description Unit General EU EFTA SADC
71.06 Silver (including silver plated with gold or platinum), unwrought or in semi-manufactured forms, or in powder form:
7106.10 6 - Powder kg free free free free
7106.9 - Other:
7106.91 9 -- Unwrought kg free free free free
7106.92 5 -- Semi-manufactured kg free free free free
7107.00 5 Base metals clad with silver, not further worked than semi-manufactured kg free free free free
71.08 Gold (including gold plated with platinum) unwrought or in semi-manufactured forms, or in powder form:
7108.1 - Non-monetary:
7108.11 1 -- Powder kg free free free free
7108.12 6 -- Other unwrought forms kg free free free free
7108.13 2 -- Other semi-manufactured forms kg free free free free
7108.20 8 - Monetary kg free free free free
7109.00 2 Base metals or silver, clad with gold, not further worked than semi- manufactured kg free free free free
71.10 Platinum, unwrought or in semi-manufactured forms, or in powder form:
7110.1 - Platinum:
7110.11 3 -- Unwrought or in powder form kg free free free free
7110.19 4 -- Other kg free free free free
7110.2 - Palladium:
7110.21 8 -- Unwrought or in powder form kg free free free free
7110.29 9 -- Other kg free free free free
7110.3 - Rhodium:
7110.31 2 -- Unwrought or in powder form kg free free free free
7110.39 3 -- Other kg free free free free
7110.4 - Iridium, osmium and ruthenium:
7110.41 7 -- Unwrought or in powder form kg free free free free
7110.49 8 -- Other kg free free free free
7111.00 6 Base metals, silver or gold, clad with platinum, not further worked than semi-manufactured kg free free free free
71.12 Waste and scrap of precious metal or of metal clad with precious metal; other waste and scrap containing precious metal or precious metal compounds, of a kind used principally for the recovery of precious metal other than goods of heading 85.49:
7112.30 3 - Ash containing precious metal or precious metal compounds kg free free free free
7112.9 - Other:
7112.91 7 -- Of gold, including metal clad with gold (excluding sweepings containing other precious metals) kg free free free free
7112.92 3 -- Of platinum, including metal clad with platinum (excluding sweepings containing other precious metals) kg free free free free
7112.99 -- Other:
7112.99.10 5 --- Of plastics containing silver compounds kg 15% free free free
7112.99.90 3 --- Other kg free free free free
Chapter 3
Jewellery, Goldsmiths' and Silversmiths' Wares and Other Articles
Heading CD Description Unit General EU EFTA SADC
71.13 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 4 -- Of silver, whether or not plated or clad with other precious metal kg 20% free free free
7113.19 5 -- Of other precious metal, whether or not plated or clad with precious metal kg 20% free free free
7113.20 2 - Of base metal clad with precious metal kg 20% free free free
71.14 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 -- Of silver, whether or not plated or clad with other precious metal:
7114.11.10 5 --- Commemorative medallions kg free free free free
7114.11.90 3 --- Other kg 20% free free free
7114.19 -- Of other precious metal, whether or not plated or clad with precious metal:
7114.19.10 6 --- Commemorative medallions kg free free free free
7114.19.90 4 --- Other kg 20% free free free
7114.20 - Of base metal clad with precious metal:
7114.20.10 3 -- Commemorative medallions kg free free free free
7114.20.90 1 -- Other kg 20% free free free
71.15 Other articles of precious metal or of metal clad with precious metal:
7115.10 5 - Catalysts in the form of wire cloth or grill, of platinum kg free free free free
7115.90 - Other:
7115.90.30 3 -- Crucibles of platinum; wire cloth of platinum; laboratory equipment of platimum kg 20% free free free
7115.90.90 7 -- Other kg free free free free
71.16 Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed):
7116.10 9 - Of natural or cultured pearls kg 20% free free free
7116.20 3 - Of precious or semi-precious stones (natural, synthetic or reconstructed) kg 20% free free free
71.17 Imitation jewellery:
7117.1 - Of base metal, whether or not plated with precious metal:
7117.11 9 -- Cuff-links and studs kg 20% free free free
7117.19 8 -- Other kg 20% free free free
7117.90 9 - Other kg 20% free free free
71.18 Coin:
7118.10 6 - Coin (excluding gold coin), not being legal tender kg free free free free
7118.90 2 - Other kg free free free free

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