WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
70.20 - Other articles of glass. t This headin covers glass articles including lass parts of articles) not covered by other headings of is Chapter or of other C apters of e Nomenclature. 'h L These articles remain here even if combined with materials other than glass, provided they retain the essential character of glass articles. The heading includes : (1) Industrial articles such as pots, bowls, cylinders or discs for glazing hides or skins; cups; thread guides; si ht-holes and protectors for safety or other d m s for corrosive pro ucts (often of auge-glasses; S-shaped d m for hydrochloric acid and trickling ksed quartz or other fused columns. d (2) Articles for husbandry (tanks, troughs, etc.) and horticultural appliances (cloches, etc.). (3) Letters, numbers, sign lates and similar motifs for shop si s and shop windows, whether or not bearing a rintea icture or text (other than those o heading 70.06,70.09 or 70.14, or of heading 9105, if ituminated). P (4) Glass inners for vacuum flasks or for an other type of vacuum vessels, other than those transformed by a casing or any other kin of protective envelope (complete or artial) into vacuum flasks or other vacuum vessels of heading 96.17. The imers of this eading are CK R normally made of ordinary glass, or of lass with a low coefficient of expansion. They are generally more or less cyl~ndricalan have double walls whose interior is silvered or ilded. The space between the walls is exhausted and the walls are then sealed. This teading covers only the glass inuers. These may be finished or unfinished, and may be with or without stoppers or other closures (whether or not fitted). f (5) Miscellaneous articles such as floats for fishing nets; knobs and handles for doors, cistern chains, etc.; pots for water colours; accessories for bird-cages (feeding or drinking troughs, etc.); dis la bottles for shops; drop ing-tubes, spirit burners other than those of heading 0. 7, base cups for piano or fL-mture feet; finished anels and other decorative motifs made from glass mosaic cubes, whether or not framed; li e-buoys and life-belts. Pi! F The heading also exdudes : (a) Glass knobs, handles and the like, for umbrellas and walking-sticks (heading 66.03). (b) Insulators and fittings of insulating material of heading 85.46 or 85.47. (c) Instruments, appliances and other articles of Chapter 90. (d) Articles of Chapter 91 (e.g., glass clock cases, other than merely protective covers). (e) Musical instmnents, and parts and accessories therefor, of Chapter 92 (e.g., tuning forks of hsed silica). (0 Glass furniture, and parts thereof clearly recognisable as such (Chapter 94). (g) Toys, games, Christmas tree decorations, fishing or hunting requisites and other glass articles of Chapter 95. (h) Glass articles of Chapter 96 (e-g., buttons; en-holders; pencil-holders; pen nibs; lighters; scent f sprays; vacuum flasks and other vacuum vesse s, complete with cases). (ij) Antiques, being articles of an age exceeding 100 years (heading 97.06). Harmonized Commodity Description and Coding System RXPlRMMOR?! MOTGS Fifth edition (LO 12) VOLUME 4 Sections XIV - XVI Chapters 7 1 - 84 UIOfiLD CUSTOMS OROAWIZATIOW (€staMishsd in 1952 as the Customs Co-operation Council) flus du March&,30 B 1210 - Brussels Fax +32-2-5209.94.92 Telephone 32-52-909.92.11 + The Customs Co-operation Council * (C.C.C.) was established by a Convention signed in Brussels on 15jh December 1950. Under the terms of that Convention, thefirnctions of the Council are : (a) To study all questions relating to co-operation in customs matters. (b) To examine the technical aspects, as well as the economicfactors related thereto, of customs systems with a view to proposing to its Members practical means of attaining the highest possible degree of harmony and unijormity. (c) To prepare draft Conventions and amendments to Conventions and to recommend their adoption by interested Governments. (d) To make recommendations to ensure the unijom interpretation and application of the Conventions concluded as a result of its work as well as those concerning the Nomenclature for the Classzj?cation of Goods in Customs Tariffs and the Valuation of Goodsfor Customs Purposes and, to this end, to perform suchjknctions as may be expressly assigned to it in those Conventions in accordance with the provisions thereof (e) To make recommendations, in a conciliatory capacity, for the settlement of disputes concerning the * interpretation or application of the Conventions referred to in paragraph (d) above. 03 To ensure the circulation of information regarding customs regulations andprowdures. (g) On its own initiative or on request, to furnish to interested Governments information or advice on customs matters within the general purposes of the present Convention and to make recommendations thereon. @) To co-operate with other inter-governmental organisations as regards matters within its competence. The Councilpossesses juridical personality. * In June 1994 the Council adopted the informal working name "World Customs Organization (WCO) " for the Customs Co-operation Council, in order to indicate more clearly its nature and world-wide status. The Convention establishing the Organization has not been amended, and "Customs Co-operation Council" remains the oflcial name. Copyright O 2006-2012 World Customs Organization (established in 1952 as the Customs Co-operation Council) All rights reserved. Any request regarding translation, reproduction and adaptation of this document should be addressed to couvri~ht~wcoomd.org D/20 1 1/0448/15 ISBN : 978-2-87492-024-0 Section XIV N A T U W OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES, PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL, AND ARTICLES THEREOF; IMITATION JEWELLERY; COIN Chapter 7 1 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 7 1.13,7 1.14 and 7 1.15 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 a ~ v l vto 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 colloidaI 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 headin 68.04 or 68.05 or Chapter 82, containing dust or powder of precious or semi-precious stones Catural or synthetic); articles of Chapter 82 with a working art of precious or semi-precious stones (natural, synthetic or reconstructed); machinery, rnecianical a pliances or electrical goods, or parts thereof, of Section XVI. However, articles and parts zereof, wholly of precious or sew-precious stones (natural, synthetic or reconstructed remain classified in this Chapter, except unmounted worked sapphires and diamonds $01 styli (heading 85.22); (.) The underlined portion of this Note constitutes an optional text. (1) 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; (0) Articles classified in Chapter 96 by virtue of Note 4 to that Chapter; or *a @) Original sculptures or statuary (headin 97.03), collectors' pieces (headin 97 05 or antiques of B an age exceedi~gone hundred years ?heading 97.(16), other than natura or c bred pearls or precious or seml-precious stones. 4.- (A) The expression " precious metal " means silver, gold and platinum. (B) The expression "platinum" ruthenium. means platinum, iridium, osmium, palladium, rhodium and (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 recious metal if any one recious metal constitutes as much as 2 %, by weight, of the alloy. Alloys o precious metal are to be c assified according to the following rules : P P (a) An alloy containing 2 % or more, by weight, of platinum is to be treated as an alloy of platinum; r P (b) An alloy containing 2 % or more, b we1 t, of gold but no platinum, or less than 2 %, by weight, of platinum, is to be treated as an a1 oy o 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 recious meel. Except where the context otherwise requires, the expression also covers base metal i aid with precious metal. J' 8.- Subject to Note 1 (a to Section VI, goods answering ta a description in heading 71.12 are to be classified in that hea mg and in no other heading of the Nomenclature. 9.- For the purposes of heading 71.13, the expression " articles ofjewellery " means : (a) Any small objects of ersonal a d o v e n t (for ex-ple, rings, bracelets, necklaces, brooches, earrings, watch-chains, i b s , pendants, tie-pins, cuff-links, dress-studs, rehgious or other medals and insignia); and (b) Articles of ersonal use of a kind normally carried in the pocket, in the handbag or on the person (for examp e, ci ar or cigarette cases, snuff boxes, cachou or pill boxes, powder boxes, chain purses or prayer eads). % These articles may be combined or set, for example, with natural or cultured pearls, precious or semiprecious stones, synthetic or reconstructed precious or semi-precious stones, tortoise shell, mother-ofpearl, ivory, natural or reconstituted amber, jet or coral. 10.-For the purposes of heading 71.14, the expression " articles of oldsmiths' or silversmiths' wares " includes such articles as ornaments, tableware, toilet-ware, smoi? as'requisites and other articles of household, office or religious use. 1.-For the urposes of heading 71.17, the expression " imitation jewelley '' means articles of jewellery within meaning of paragra h (a of Note 9 above (but not includmg buttons or other articles of heading 96.06, or dress-com%s, bair-slides or the like, m haupins, of beadin 96.15), not incorporatin natural or cultured pearls, precious or semi-precious stones (naturaf s thetic or reconstructe!) nor (except as plating or as minor constituents) precious metal or rneta clad with precious metal. & r" 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 71 10.11 and 71 10.19, the expression "platinum" does not include iridium, osmium, palladium, rhodium or ruthenium. 3.- For the classification of allo s in the subheadin s of heading 71.10, each alloy is, to be class[fied with that metal, platinum, palla iutq rhodium, irigum, osmium or ruthenlum wh~chpredo-tes by weight over each other of these metals. d GENERAL This Chapter includes : (1) In headings 71.O1 to 71.04, natural or cdtured pearls, diamonds, other precious or semiprecious stones (natural, synthetic or reconstructed), unworked or worked, but not mounted, set or strung; also, in heading 71.05, certain waste resulting from the working of these stones. (2) In headings 71.06 to 71.11, precious metals and metals clad with precious metal, unwrought, semi-manufactured, or in powder form, but not having reached the stage of articles classified in sub-chapter 111, and in heading 71.12, waste and scrap of precious metal or metal clad with recious metal, and waste and scrap containin precious metal or precious metal compoun s, of a kind used principally for the recovery o precious metal. PI Under Note 4 to this Chapter, the expression " recious metal " means silver, gold and platinum. It should be noted that the term " p atinum" also covers iridium, osmium, palladium, rhodium and ruthenium. P r Under Note 5 to this Cha ter, a110 s (other than amalgams - heading 28.43) containing precious metals are classi led as fol ows : P (A) As platinum - if containing 2 % or more, by weight, of platinum. (B) As gold - if containing 2 % or more, by weight, of gold, but no platinum or less than 2 % of platinum. (C) As silver - other alloys containing 2 % or more, by weight, of silver. (D) As base metals (Section XV) - all alloys containing less than 2 % of platinum and less than 2 % of gold and less than 2 % of silver. Under Note 6 to this Chapter, unless the context otherwise requires, any reference to precious metal also includes a reference to its alloys as described at (A), (B) and (C) above, but not to metal clad with precious metal, nor to base metals or non-metals plated with silver, gold or platinum. Under Note 7 to this Chapter, the expression "metal clad with recious metal " means material made with a base of metal, one or more surfaces of whic have been covered to any thickness with precious metal by soldering, brazing, welding, hot-rolling or similar mechanical means. Plates and sheets, bars, etc., of metal clad with precious metal are most frequently made by covering one or both surfaces of the foundation metal with the precious metal, sweating ' the two metals together and then rolling them. " Wire clad with precious metal is obtained by inserting a core of base metal into a tube of precious metal, ' sweating " the two metals together and then drawing them through a die. Exce t where the context otherwise requires base metal articles inlaid with precious metal are a so classified as articles of metal clad with precious metal (e.g., copper plates inlaid with silver stri s for use in the electrical industry, and the so-called damaskeen work of steel inlaid wi strips or threads of hammered gold). P tR Metal clad with precious metal, as defined in this Chapter, should not be confused with base metals or immersion in a solution plated with preclous metals by electrolysis, va our deposition, spra of salts of recious metals, etc. These plated ase metals remain c assified in the Chapters for the respective oundation metals irrespechve of the thuAcness of the plating. P % YP The Chapter also excludes : (a) Colloidal precious metals and amalgams of precious metals (heading 28.43). (b) Radioactive isotopes (e.g., iridium 192) including precious metals in the form of needles, thread ox. sheets containing radioactive isotopes (heading 28.44). (c) Alloys specially prepared for dental fillings (heading 30.06). (3) In general, articles made wholly or partly of natural or cultured pearls, diamonds or other precious or semi-precious stones (natural, synthetic or reconstructed), recious metals or metal clad with precious metal (headin s 7 1.13 to 7 1.16). In particular, %is group includes jewelle and goldsmiths' or silversmitYls' wares (see Explanatory Notes to hedngs 7 1.13 and 71. 4), but it does not include : '? (a) The articles specified in Note 3 to this Chapter. (b) Other articles in which the parts of precious metals or metal clad with precious metal are merely minor constituents, such as minor fittings (for exam le, monograms, ferrules, rims), provided the goods do not contain natural or cultured pearls, gamonds or other precious stones or semi-precious stones (natural, synthetic or reconstructed). Knives, pen-knives, carving sets, razors and other articles of cutlery with base metal or non-metallic handles are therefore classified in Chapter 82, even if they have initials, mono ams, ferrules, etc., of precious metals or of metal clad wtth precious metal; (simlar cutlery with andles of precious metal or of metal clad with precious metal are classified in this Chapter). T In the same way, bowls, vases and other porcelain, china or glass tableware are classified in Cha ter 69 or 70 even if they have minor fittings or ornamentation (e.g., rims) of precious metal or meta clad with precious metal. 'i This grou also excludes articles of base metals or non-metals plated with precious metals (other than articgs of metal clad with precious metal). (4) Imitation 'ewellery (heading 71.17) a s defined in Note 11 to this Chapter (see corresponding Explanatory Note), other than the articles specified in Note 3 to this Chapter. (5) Coin (heading 71.18), other than collectors' pieces (heading 97.05). Sub-chapter I NATURAL OR CULTURED PEARLS AND PRECIOUS OR SEMI-PRECIOUS STONES - 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. 7 101.10 - Natural pearls - Cultured pearls : - - Unworked 7101.22 - - Worked 7101.21 The pearls classified in this heading are, l i e mother of pearl, the result of the natural secretion of various sea or fresh water molluscs (especially of the pearl oyster and the pearl mussel). Pearls have a shiny surface and consist essentially of layers of calcium carbonate coated with a horny material (conchiolin). The layers of carbonate cause optical interference and diffraction which roduce the characteristic nacreous lustre of pearls (" orient "); the conchiolin gives the pearls t eir translucency or " water ". R Pearls are usually white but may be shaded or coloured (e-g., grey, black, purple, red, yellow, green or blue). They are usually round, but sometimes half round (button earls) or irregular (baroque or blister pearls), and therr size varies considerably. Mother of pear (headings 05.08 or 96.01) has much the same composition, but usually takes the f o m of h n sheets. f This heading also includes cultured earls (i.e., those produced by human intervention). This is done by fixlng a bead of mother o pearl in a sac cut fiom the mantle of one oyster and then inserting this sac in the tissues of another healthy o ster. Over a period of years, the bead is slowly covered with concentric layers of nacre. Cu?tured pearls are therefore very similar in appearance to real pearls but can be distinguished from the latter by special apparatus (endoscope) or by X-ray examination. 2' This heading covers natural or cultured pearls whether unworked, i.e., as gathered and merely cleansed (for example, by means of salt and water), or worked, i.e. ound to remove defective parts, drilled or sawn (e-g., half or three-quarter pearls .The pears of this headin may be temporarily strung for convenience of transport. Pearls w ich have been set, mounte or which have been permanently strung after grading are excluded (e.g., heading 71.13, 71.14 or 71.16, as appropnate). b Y B It should be noted that natural or cultured pearls are excluded fkom Chapter 97 (collectors' pieces, antiques, etc.), and therefore remain in this Chapter. This heading excludes : (a) Imitation pearls (plastics - heading 39.26; glass - heading 70.18; wax - heading 96.02). @) Mother of pearl, unworked or simply prepared (heading 05.08) or worked (heading 96.01). 71.02 - Diamonds, whether or not worked, but not mounted or set (+). 7102.10 - Unsorted - Industrial : 7102.21 - - Unworked or simply sawn, cleaved or bruted 7102.29 - - Other 7102.31 - - Unworked or simply sawn,cleaved or bruted 7102.39 - - Other Diamond is a crystalline and allotropic form of carbon with, in the pure state, a v e y high reftactive index and dispersive power. It is the hardest known mineral. Because o these qualities diamond is used for making articles of adornment or ornamentation and also for industrial purposes (in particular, for w e drawing). unworked stones, and stones worked, e.g., by cleaving, sawin&,brutin , grinding, polishing, drilling, engraving (mcluding cameos and mntaglio$, provlded they are neither set nor mounted. The heading does not cover : (a) Dust and powder of diamonds (heading 71.05). (b) Unmounted worked diamonds for styli (heading 85.22). (c) Diamonds worked so as to be recognisable as parts of meters, of measuring instruments or of other goods of Chapter 90 (Chapter 90).
1.- This Chapter does not cover : (a) Goods of heading 32.07 (for example, vitrifiable enamels and glazes, glass frit, other glass in the form of powder, granules or flakes); (b) Articles of Chapter 71 (for example, imitation jewellery); (c) Optical fibre cables of heading 85.44, electrical insulators (heading 85.46) or fittings of insulating material of heading 85.47; (d) Front windscreens (windshields), rear windows and other windows, framed, for vehicles of Chapters 86 to 88; (e) Front windscreens (windshields), rear windows and other windows, whether or not framed, incorporating heating devices or other electrical or electronic devices, for vehicles of Chapters 86 to 88; (f) Optical fibres, optically worked optical elements, hypodermic syringes, artificial eyes, thermometers, barometers, hydrometers or other articles of Chapter 90; (g) Luminaires and lighting fittings, illuminated signs, illuminated name-plates or the like, having a permanently fixed light source, or parts thereof of heading 94.05; (h) Toys, games, sports requisites, Christmas tree ornaments or other articles of Chapter 95 (excluding glass eyes without mechanisms for dolls or for other articles of Chapter 95); or (ij) Buttons, fitted vacuum flasks, scent or similar sprays or other articles of Chapter 96. 2.- For the purposes of headings 70.03, 70.04 and 70.05 : (a) glass is not regarded as “worked” by reason of any process it has undergone before annealing; (b) cutting to shape does not affect the classification of glass in sheets; (c) the expression “absorbent, reflecting or non-reflecting layer” means a microscopically thin coating of metal or of a chemical compound (for example, metal oxide) which absorbs, for example, infra- red light or improves the reflecting qualities of the glass while still allowing it to retain a degree of transparency or translucency; or which prevents light from being reflected on the surface of the glass. 3.- The products referred to in heading 70.06 remain classified in that heading whether or not they have the character of articles. 4.- For the purposes of heading 70.19, the expression “glass wool” means : (a) Mineral wools with a silica (SiO ) content not less than 60 % by weight; 2 (b) Mineral wools with a silica (SiO ) content less than 60 % but with an alkaline oxide (K O or Na O) 2 2 2 content exceeding 5 % by weight or a boric oxide (BO ) content exceeding 2 % by weight. 2 3 Mineral wools which do not comply with the above specifications fall in heading 68.06. 5.- Throughout the Nomenclature, the expression “glass” includes fused quartz and other fused silica. Subheading Note. 1.- For the purposes of subheadings 7013.22, 7013.33, 7013.41 and 7013.91, the expression “lead crystal” means only glass having a minimum lead monoxide (PbO) content by weight of 24 %.