WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
Subheading Explanatory Notes. Subheading 7103.10 a This subheading includes stones rou hly worked by sawing (e.g., into thin strips), cleaving (splittin don the natural lane of the layersf or bruting, i.e., stones wluch have only a rovisional shape an clec& have to be h r worked. The strips may also be cut into discs, rectangles, cxagons or octagons, provided all the surfaces and ridges are rough, matt and unpolished. \ Subheadings 7103.91 and 7103.99 Subheadings 7103.91 and 7103.99 cover olished or drilled stones, engraved stones (including cameos and intaglios) and stones prepared as doub ets or triplets. f 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 recious or semi-precious stones, temporarily strung for convenience of transport k* 7 104.10 - Piezo-electric quartz - Other, unworked or simply sawn or roughly shaped 7104.90 - Other 7104.20 These stones are used for the same purposes as the natural precious or semi-precious stones of the two preceding headings. (A) S tnthetic precious and semi- recious stones. This expression covers a range of c emically produced stones whicl? either : - have essentially the same chemical corn osition and crystal structure as a particular f nalmal stone (e.g., ruby, sapphire, emera d, industrial diamond, piezo-electric quartz); or - because of their colour, brilliance, resistance to deterioration, and hardness are used by jewellers, goldsmiths and silversmiths in place of natural precious or semi-precious stones, even if they do not have the same chemical composition and c stal structure a s the stones which they resemble, e.g., yttrium aluminium garnet an synthetic cubic zirconia, both of which are used to imitate diamond. When unworked, synthetic stones generally have the appearance of small cylinders or pear-shaped drops and are known as " boules "; these are usually split along their length or sawn into discs. stones are obtained artificially by various (usual1 with the a ~ dof a blow stones w ich have generally been (B) Reconstructed g Synthetic and reconstructed stones can normally be distinguished from natural stones by microsco ic examination (preferably in a medium other than air) which reveals small bubbles and stre s. The provisions of the Explanato Notes to headings 71-02 and 7 1.03, especially as regards the working to which the stones may e submitted, are also applicable here. Synthetic or reconstructed stones should not be confused with glass imitation precious or semiprecious stones of heading 70.18 (see corresponding Explanatory Note).
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 () The underlined portion of this Note constitutes an optional text.