SECTION XIV-XV

Scope These Sections cover Chapters 71-

83

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SECTION XIV This section has only one chapter

(71) It covers: natural and cultured

pearls, precious or semi precious stones, precious metal and metal clad with precious metal, and article thereof; imitation jewellery, coin.

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Chapter 71

The chapter is divided into three sub- chapters:

I. Natural or cultured pearls and precious or semi precious stones (71.01-71.05)

II. Precious metals and metals clad with precious metal (71.06-71.12)

III. Jewellery, Goldsmith and Silversmiths’ wares and other articles (71.13-71.18)

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NOTES

Note 4 to chapter 71 describes :(A) Precious metal as Silver, Gold and

platinum.(B) Platinum as platinum, iridium,

osmium, palladium, rhodium and ruthenium.

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NOTES …

Note 5 to chapter 71: Governs the rules of classifying

alloys of Precious metals. Any alloy containing precious metal is

treated as an alloy of precious metal if any one precious metal constitutes as much as 2% by weight of the alloy.

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NOTES …

Alloys of precious metal are to be classified according to the following rules: If containing 2% or more by weight

of platinum will be an alloy of platinum.

If containing 2% or more by weight of gold but no platinum or less than 2% platinum will be an alloy of Gold.

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NOTES … Other alloys containing 2% or more

by weight of silver are to be treated as alloys of silver.

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NOTES …

Article of jewellery; The list of personal adornments made

of gold and silver –heading 71.13 Examples: rings, bracelets, necklaces

among others.

(Refer note 9(a) & (b))

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NOTES …

Imitation jewellery; All the articles of jewellery within the

meaning of Paragraph (a) of note 9, not incorporating natural or cultured pearls, precious or semi-precious stones nor precious metal or metal clad with precious metal are to be classified in heading 71.17

(Refer note 11)

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COINS

Coins (other than gold coin) are also classified in this Chapter in heading 71.18

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SECTION XV

This Section covers base metal and articles of base metal.

Section note 3 defines base metal. It covers chapters 72–83 excluding

Chapter 77. Chapter 77 is reserved for future

use.

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Notes

Note 2 to the section defines “Parts of general use” as:

(a) Articles of headings; 73.07 73.12 73.15 73.17 73.18

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Note 2 …

(b) Springs and leaves for spring other than clock and watch springs (heading 91.14).

(c) Articles of headings, 83.01, 83.02, 83.08, 83.10 and frames and mirrors of 83.06.

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ALLOYS

Note 5 to section XV governs the classification of alloys which states; An alloy of base metal is to be

classified as an alloy of the metal that predominates by weight over each of the other metals.

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Chapter 72 The chapter covers Iron and Steel. Chapter note 1 defines various

terminologies used in the Nomenclature It is divided into four sub-chapters: I. Primary materials, Products in granular form II. Iron and Non Alloy Steel III. Stainless steel IV. Other Alloy Steel,Hollow Drill bar and Rods

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Chapter 73

This chapter covers articles of Iron and Steel.

Chapter note 1, expression ‘cast iron’ applies to products obtained by casting in which iron predominates by weight over each of the other elements.

Chapter note 2 explains the term ‘wire’ as hot or cold-formed products.

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Chapter 74

This Chapter covers copper and articles thereof.

Chapter note 1 defines the various terms used in the chapter examples; refined copper, copper alloys, master alloys among others.

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Chapter 75

This Chapter covers Nickel and articles thereof.

Note 1 explains the various terms used examples; profiles, bars and rods, wire among others.

Sub heading note 1 also explains some terms in this chapter examples; nickel not alloyed and nickel alloys.

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Chapter 76

This chapter covers aluminium and articles thereof.

Note 1 defines the various terminologies used examples; bars and rods, profiles, wire, plates, sheets, strip and foil among others.

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Chapter 78

This Chapter covers Lead and articles thereof.

Note 1 explains the various terminologies used examples; bars and rods, profiles, wire, plates, sheets, strip and foil among others.

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Chapter 79

This chapter covers zinc and articles thereof.

Chapter note 1 explains the various terminologies used examples; bars and rods, profiles, wire, plates, sheets, strip and foil among others.

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Chapter 80

This chapter covers tin and articles thereof.

Chapter note 1 explains various terminologies used examples; bars and rods, profiles, wire, plates, sheets, strip and foil among others.

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Chapter 81

This chapter covers base metals; cermets and articles thereof. Sub-heading Note 1 :Bars and rods, profiles, wire, plates, sheets, strip and foil defined in chapter 74 applies mutatis mutandis to this chapter.The base metals include: Tungsten, Molybdenum, Tantalum, Magnesium, Cobalt, Bismuth, Cadnium , Titanium, Zirconium, Antimony, Manganese, among others.

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Chapter 82

This chapter covers tools, implements, spoons and forks of base metal and parts thereof.

Chapter note 2 explains the classification of parts of articles of base metal in this chapter.

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Chapter 83

This chapter covers miscellaneous articles of base metal.

Parts of base metal are to be classified with their parent articles. Examples of parent articles; padlocks, locks among others.

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THE END

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