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 (other than as minor constituents).
  3. This Chapter does not cover:
  (a) Amalgams of precious metal, or 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 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 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), 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.
  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 of precious metal or of 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 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 the Nomenclature.
  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 not including 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 % 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 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 weight over each other of these metals.
  Sub-Chapter I
  NATURAL OR CULTURED PEARLS AND PRECIOUS OR SEMI- PRECIOUS STONES
HS code Product description in English
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 of transport.
71011000 - Natural pearls
  - Cultured pearls:
71012100 - - Unworked
71012200 - - Worked
7102 Diamonds, whether or not worked, but not mounted or set.
71021000 - Unsorted
  - Industrial:
71022100 - - Unworked or simply sawn, cleaved or bruted
71022900 - - Other
  - Non-industrial:
71023100 - - Unworked or simply sawn, cleaved or bruted
71023900 - - Other
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 of transport.
710310 - Unworked or simply sawn or roughly shaped:
71031010 - - Rubies
71031020 - - Jade (nephrite and jadeite)
71031090 - - Other
  - Otherwise worked:
710391 - - Rubies, sapphires and emeralds:
71039110 - - - Rubies
71039190 - - - Other
71039900 - - Other
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.
710410 - Piezo-electric quartz:
71041010 - - Unworked
71041020 - - Worked
71042000 - Other, unworked or simply sawn or roughly shaped
71049000 - Other
7105 Dust and powder of natural or synthetic precious or semi- precious stones.
71051000 - Of diamonds
71059000 - Other
  Sub-Chapter 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.
71061000 - Powder
  - Other:
71069100 - - Unwrought
71069200 - - Semi-manufactured
71070000 Base metals clad with silver, not further worked than semi- manufactured.
7108 Gold (including gold plated with platinum) unwrought or in semi-manufactured forms, or in powder form.
  - Non-monetary:
71081100 - - Powder
710812 - - Other unwrought forms:
71081210 - - - In lumps, ingots or cast bars
71081290 - - - Other
71081300 - - Other semi-manufactured forms
71082000 - Monetary
71090000 Base metals or silver, clad with gold, not further worked than semi-manufactured.
7110 Platinum, unwrought or in semi-manufactured forms, or in powder form.
  - Platinum:
711011 - - Unwrought or in powder form:
71101110 - - - In lumps, ingots, cast bars or in powder form
71101190 - - - Other
71101900 - - Other
  - Palladium:
711021 - - Unwrought or in powder form:
71102110 - - - In lumps, ingots, cast bars or in powder form
71102190 - - - Other
71102900 - - Other
  - Rhodium:
711031 - - Unwrought or in powder form:
71103110 - - - In lumps, ingots, cast bars or in powder form
71103190 - - - Other
71103900 - - Other
  - Iridium, osmium and ruthenium:
711041 - - Unwrought or in powder form:
71104110 - - - In lumps, ingots, cast bars or in powder form
71104190 - - - Other
71104900 - - Other
7111 Base metals, silver or gold, clad with platinum, not further worked than semi-manufactured.
71110010 - Silver or gold, clad with platinum
71110090 - Other
7112 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.
71123000 - Ash containing precious metal or precious metal compounds
  - Other:
71129100 - - Of gold, including metal clad with gold but excluding sweepings containing other precious metals
71129200 - - Of platinum, including metal clad with platinum but excluding sweepings containing other precious metals
711299 - - Other:
71129910 - - - Of silver, including metal clad with silver but excluding sweepings containing other precious metals
71129990 - - - Other
  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.
  - Of precious metal whether or not plated or clad with precious metal:
711311 - - Of silver, whether or not plated or clad with other precious metal:
71131110 - - - Parts
71131190 - - - Other
711319 - - Of other precious metal, whether or not plated or clad with precious metal:
71131910 - - - Parts
71131990 - - - Other
711320 - Of base metal clad with precious metal:
71132010 - - Parts
71132090 - - Other
7114 Articles of goldsmiths’ or silversmiths’ wares and parts thereof, of precious metal or of metal clad with precious metal.
  - Of precious metal whether or not plated or clad with precious metal:
71141100 - - Of silver, whether or not plated or clad with other precious metal
71141900 - - Of other precious metal, whether or not plated or clad with precious metal
71142000 - Of base metal clad with precious metal
7115 Other articles of precious metal or of metal clad with precious metal.
71151000 - Catalysts in the form of wire cloth or grill, of platinum
711590 - Other:
71159010 - - Of gold or silver
71159020 - - Of metal clad with gold or silver
71159090 - - Other
7116 Articles of natural or cultured pearls, precious or semi- precious stones (natural, synthetic or reconstructed).
71161000 - Of natural or cultured pearls
71162000 - Of precious or semi-precious stones (natural, synthetic or reconstructed)
7117 Imitation jewellery.
  - Of base metal, whether or not plated with precious metal:
711711 - - Cuff-links and studs:
71171110 - - - Parts
71171190 - - - Other
711719 - - Other:
71171910 - - - Bangles
71171920 - - - Other imitation jewellery
71171990 - - - Parts
711790 - Other:
  - - Bangles:
71179011 - - - Wholly of plastics or glass
71179012 - - - Wholly of wood, worked tortoise shell, ivory, bone, horn, coral, mother-of-pearl and other animal carving material, worked vegetable carving material or worked mineral carving material
71179013 - - - Wholly of porcelain or china
71179019 - - - Other
  - - Other imitation jewellery:
71179021 - - - Wholly of plastics or glass
71179022 - - - Wholly of wood, worked tortoise shell, ivory, bone, horn, coral, mother-of-pearl and other animal carving material, worked vegetable carving material or worked mineral carving material
71179023 - - - Wholly of porcelain or china
71179029 - - - Other
  - - Parts:
71179091 - - - Wholly of plastics or glass
71179092 - - - Wholly of wood, worked tortoise shell, ivory, bone, horn, coral, mother-of-pearl and other animal carving material, worked vegetable carving material or worked mineral carving material
71179093 - - - Wholly of porcelain or china
71179099 - - - Other
7118 Coin.
711810 - Coin (other than gold coin), not being legal tender:
71181010 - - Silver coin
71181090 - - Other
711890 - Other:
71189010 - - Gold coin, whether or not legal tender
71189020 - - Silver coin, being legal tender
71189090 - - Other