Monetary

Subheading Explanatory Note. Subheading 7108.20 This subheading covers gold exchanged between national or international monetary authorities or authorisedbanks. - 71.09 Base metals or silver, clad with gold, not further worked than semi-manufactured. Metal clad with precious metal (incIuding base metal inlaid with Note 7 and the General Explanato Note to this Chapter. Base usually in forms similar to those escribed for base metal clad with Note to heading 7 1.07). Base metal (e.g., copper and its alloys) or silver is clad with gold for the manufacture of 'ewellery (bracelets, watch-chains, ear-rings, etc.), watch-cases, cigar or cigarette-holders, lighters, goldsmiths' wares, electrical contacts, chemical apparatus, etc. 71.10 - Platinum, unwrought or in semi-manufacturedforms, or in powder form. - Platinum : 7 110.11 - - Unwrought or in powder form 7110.19 - - Other - Palladium : 7 110.21 - - Unwrought or in powder form 7110.29 - - Other - Rhodium : 71 10.31 - - Unwrought or in powder form 71 10.39 - - Other - Iridium, osmium and ruthenium : 71 10.41 - - Unwrought or in powder form 7110.49 - - Other Like headings 71-06 for silver and 71.08 for gold, this heading covers platinum and its alloys as defined in the General Explanatory Note. * * + The tenn " platinum " covers (see Note 4 (B) to Chapter 71) : (A) Platinum which is a greyish-white, soft and ductile metal, not tarnished at room temperature and resistant to acids except aqua regia. It can be fabricated into bars, sheets, strip, tubes, wire and other semi-manufactured forms by forging, rolling or drawing. In view of their outstandin resistance to corrosion, high melting point and high catalytic activity, platinum and its a loys have many important applications in industry surpassing their use in jewellery or in dentistry, for example, in the electrical industry for the manufacture of thermocouples and resistance thermometers, and as electrical contacts and electrodes for various applications; in the textile industry for spinnerets for man-made fibres; in the glass industry for molten glass equipment such as bushings for glass fibre production, crucibles, stirrers, etc.; in the chermcal and petroleum industries as catalysts (e.g., in, the ammonia-oxidation process for the manufacture of nitric acid or as a platfomng catalyst); as chemical ap aratus (e.g., crucibles); in the aircraft industry for electrodes of sparking plugs for spar!-ignition mtemal combustion aero-engines and for ignition devices in gas-turbme aero-engines. Platinum and its alloys also find a use in the manufacture of surgical instruments (particularly hypodermc needles), in certain gas lighters and for many other applications such as measuring standards, hair lines for ophcal instruments, etc. a (B) Palladium which is a silvery-white metal, soft, ve ductile and highly resistant to tarnishing and corrosion. It dissolves in aqua regia an nitric acid and is attacked by hot sulphuric acid. Palladium can be made into bars, sheets, strip, tubes, wire or other semimanufactured forms by forging, rolling or drawing. It is mainly used for electrical contacts, in brazing alloys, in hydro en purification equipment, as a hydrogenation catal st, in the manufacture of jewe lf ery and as an intermediate contact layer to facilitate Xe coating of plastics with precious metals. (C) Rhodium which is a silve -white, hard but ductile metal. It is characterised by its high reflectivity and has the hizest electrical and thermal conductivities of all the platinum group metals. It is resistant to corrosion by nearly all aqueous solutions, including mineral acids even at high temperatures. Rhodium may be made into bars, sheets, strip, wire and other semi-manufactured forms by forging, rolling or drawing. Its major use is as an alloyin addition to platinum and in this form it has several applications in the electrical an glass-making mdustries. Its low electrical resistance and hgh resistance to tarnishing make it suitable, in the electrodeposited form, for electrical contacts and for contact surfaces where wear resistance is of importance (e.g., in slip rings). It is also used as a catalyst and for plating silver or silver-plated cutlery and hollowware to give a tarnish resistant finish. % (D) Iridium which is a greyish-white, hard metal, resistant to the action of acids, including aqua regia, at normal and high temperatures. It can be made into thin strip or wire by rolling and drawing. Iridium is used as a constituent of alloys used for thermocouples, crucibles, or electrodes for aircraft-engine sparking plugs. (E) Osmium which is the most refractory of the metals included in this headin . In the % corn act state it has a bluish-white colour similar to zinc and is resistant to aci s. When fineg divided, it is an amorphous black owder, and is attacked by nitric acid and aqua regia and is slowly oxidised in the atmosp ere. R The metal is mainly used in various, hard, corrosion-resistant alloys used for tipping pennibs or instrument pivots. It is also used as a catalyst. (F) Ruthenium which is a brittle, hard, grey metal. It has a high resistance to corrosion. It is unattacked by aqua regia, but is slow1 attacked by solutions of sodium hypochlorite. It can be obtained on a small scale in the o m of sheets, strip and wire. ? It is used as an alloying addition to platinum, palladium, molybdenum, tungsten, etc. (e.g., for the manufacture of en-nib oints and compass pivots). It is also used as a catalyst and, in the electrodeposite form, or electrical contacts and for contact surfaces where wear resistance is of importance. ? Under the terms of Note 5 to this Chapter see General Ex lanatory Note), the alloys of platinum with other metals (gold, silver or base metals) wRich may fall m this heading, include : (1) Platinum-rhodium alloys, - thermocouple wire; furnace windings; components in the glass industry; catalyst gauzes; spinnerets. (2) Platinum-iridium alloys, - electrical contacts; jewellery; hypodermic needles. (3) Platinum-ruthenium alloys, - electrical contacts. (4) Platinum-copper alloys, (max. 5 % copper), - jewellery. (5) Platinum-tungsten alloys, - valve electrode wires; spark-ignition wires. (6) Platinum-cobalt alloys, - pennanent magnets. (7) Palladium-ruthenium alloys, - jewellery. (8) Palladium-silver alloys, contacts. - brazing alloys; hydrogen difision membranes; electrical (9) Palladium-copper alloys, - electrical contacts; brazing. (10) Palladium-aluminium alloys, - fuse wire. (11) Rhodium-iridium alloys, - thermocouples. (12) Iridium-osmium alloys, - pen tips. (13) Iridium-tungsten alloys, - high temperature springs. (14) Gold-platinum alloys, - spinnerets. (15) Gold-silver-palladium-copper alloys, - jewellery; electrical contact springs. (16) Silver-copper-palladium alloys, - brazing alloys. (17) Osmiridium (iridosmine), a natural alloy containing osmium, iridium, ruthenium and platinum; it is the main source of osmium. 71.11 - Base metals, silver or gold, clad with platinum, not further worked than semimanufactured. Metals clad with recious metal (including those inlaid on base metal with precious metal) are defied in Note to this Chapter and m the General Explanatory Note. They are usually resented in forms similar to those described for silver in the Explanatory Note to !eading 71.07. Base metals (e-g., copper, tungsten), silver or gold, clad with platinum are used mainly in jewellery and in electrical apparatus. 71.12 - Waste and scrap of precious metal or of metal clad with precious metal; other waste and scra containing precious metal or precious metal compounds, of a kind used principal y for the recovery of precious metal. P 71 12.30 - Ash containing precious metal or precious metal compounds - Other : 71 12.91 - - Of gold, including metal clad containing other precxous metals with gold but excluding sweepings 71 12.92 - - Of platinum, including metal clad with platinum but excluding sweepings 71 12.99 - - Other contaitung other precious metals This heading covers waste and scrap in metallic form fit only for the recovery of the precious metal, or for use as a basis for the manufacture of chemicals. The heading also covers waste and scrap of any material containing precious metal or precious metal compounds, of a kind used principally for the recovery of precious metal. It includes, in particular : (A) Ash containing precious metal or precious metal compounds, arising fi-om the incineration of photographc films, printed circuit boards, etc. (B) Waste and residues derived from the mechanical working of precious metal or of metal clad with precious metal, in mints, goldsmiths', silversmiths', jewellers' workshops, etc., for example, sweepings, dust, lemels, shavings, etc., resulting from shaping, drilling, working, etc. (C) Scra of worn-out or broken articles (tableware, goldsmiths' or silversmiths' wares, cata ysts in the form of woven gauze, etc.) no longer fit for their original use. It does not extend to those which, with or without repair or renovation, can be reused for their former purposes, or which can be converted for other uses without being subjected to processes for the recovery of precious metals. f (D) Waste and scrap of photographic plates, film, paper, pa erboard or textiles, containing precious metal in metallic form or in the form of compoun s (e.g., silver halides). 'I' (E) Waste and scra of electronic circuit boards and similar carriers containing precious metal (e.g., gold or si ver). f (F) Residues of metallurgical, electrolytic or chemical processes, containing precious metal (e.g., sla s, sludges fiom electrolytic refining and plating, silver residues from photograp ic fixing baths). i Sub-chapter III JEWELLERY, GOLDSMITHS' AND SILVERSMITHS' WARES AND OTHER ARTICLES 71.13 - 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 : - - Of silver, whether or not plated or clad with other precious metal 7113.19 - - Of other precious metal, whether or not plated or clad with precious metal 7113.20 - Of base metal clad with precious metal 71 13.11 This heading covers articles of jewellery as defined in Note 9 to this Chapter, wholly or partly or precious metal or metal clad with precious metal, that is : (A) Small objects of personal adornment (gem-set or not) such as rings, bracelets, necklaces, brooches, ear-rings, neck chains, watch-chains and other ornamental chains; fobs, pendants, tie-pins and clips, cuff-links, dress-studs, buttons, etc.; religious or other crosses; medals and insignia; hat ornaments (pins, buckles, rings, etc.); ornaments for handbags; buckles and slides for belts, shoes, etc.; hair-slides, tiaras, dress combs and similar hair ornaments. (€3) Articles of personal use normally carried in the pocket, in the handbag or on the erson such as cigar or cigarette cases, snuff boxes, spectacle cases, powder boxes, lipstick Eolders, pocket combs, cachou boxes, chain purses, rosaries, key rings. To fall in this heading these articles must contain precious metal or metal clad with precious metal (includin base metal inlaid with precious metal) to an extent exceeding minor constituents; $Us a cigarette case of base metal with a simple monogram of gold or silver remains classi led as an article of base metal). Subject to this condition the goods may also contain pearls (natural, cultured or imitation), precious or semi- recious stones I"a1, ivory, synthetic or reconstructed), imitation stones, or parts of tortoise-she!?, mother of pear, amber (natural or agglomerated), jet or coral. The heading also covers unfinished or incomplete articles of jewellery and identifiable parts of jewellery, provided they contain precious metal or metal clad with precious metal to an extent exceeding minor constituents, for example, motifs for incorporation in rings, brooches, etc. The heading excludes : (a) Articles of heading 42.02 or 42.03 referred to in Note 2 (B) to Chapter 42. (b) Goods of heading 43.03 or 43.04 (articles of furskin or of artificial fur). (c) Footwear, headgear and other articles of Chapter 64 or 65 with parts of the materials of this Chapter. (d) Imitationjewellery of heading 71.17. (e) Coins, except those mounted as jewellery (heading 71.18 or Chapter 97). (f) Articles of Chapter 90 (e.g., spectacles, lorgnettes, etc., and mountings therefor). (g) Watches and wrist-watch bracelets (Chapter 91). (h) Articles of Cha ter 96, other than those of headings 96.01 to 96.06 or 96.15, for example, fountain pens, stylograp! pens, pen-holders, pencil.-holders and propell~ngpencdo (also parts and fittings thereof); lighters, smoking pipes, cigar or c~garetteholders, and parts thereof; scent or similar sprays of a kind used for toilet purposes, and heads therefor. (ij) Articles ofjewellery of an age exceeding 100 years (heading 97.06). - 71.14 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 : 7 114.1 1 - - Of silver, whether or not plated or clad with other precious metal 7114.19 - - Of other precious metal, whether or not plated or clad with precious metal 71 14.20 - Of base metal clad with precious metal This heading covers articles of goldsmiths' or silversmiths' wares as defined in Note 10 to this Cha ter wholly or partly of precious metal or metal clad with precious metal. In general these goo s are larger than articles of jewellery of heading 71.13; they include : 'i! (A) Articles of tableware such as table knives, carving sets, spoons, forks; ladles- poult Or ips; trays, plates, soup or vegetable dishes and bowls; sauce-boats; fruit dis es; sugar- owls, coffee-pots, teapots, tea or coffee cups; goblets; egg-cups, decanters, liqueur services; stands and baskets for bread, cake, fruit, etc.; fish-servers; cake servers; wine cooling buckets; cruets; sugar-tongs; knife-rests, serviette rings; table bells; ornamental stoppers, etc. X f (B) Toilet articles such as hand minors; bottles and powder boxes (other than those of I heading 71.13); brush boxes, clothes brushes, nail brushes, hair brushes, combs other than dress combs and pocket combs - heading 71.13); jugs, etc. Scent sprays are exc uded (heading 96.16). (C) Office or desk equipment such as ink-pots, ink-stands, book-ends, paperweights, paperknives. d (D) Smokers' re uisites such as cigar or cigarette boxes, tobacco ars, ashtrays, matchbox holders, etc.;%ut not including articles of heading 96.13 or 9 .I4 (cigarette and other lighters, smoking pipes, cigarette holders, etc.) (E) Other articles for domestic or similar use, for example, busts, statuettes and other figures for interior decoration; 'ewe1 cases; table centre-pieces, vases, jardinikres; pjcture kames; lamps, candelabra, can esticks, chandeliers; mantelpiece ornaments, decorahve dishes and plates, medals and medallions (other than those for personal adornment); sporting trophies; perfume burners, etc. d ) Articles for religious use such as reliquaries, chalices, ciboriums, monstrances, crucifixes, candlesticks, lamps. The headin also covers unfinished or incom lete articles of goldsmiths' or silversmiths' wares and i entifiable parts of goldsmiths' or sl versmiths' wares, for example, silver handles for tableware, silver backs for toilet brushes, etc. T Like jewellery and subject to the same reservation as re ards minor constituents, the goods of t h s heading must contain precious metal or metal cla with precious metal; they may also contain pearls (natural, cultured or imitation) precious or semi-precious stones (natural, synthetic or reconstructed), imitation stones, tortoise-shell, mother of pearl, ivory, amber (natural or agglomerated),jet or coral. d The heading excludes : (a) Umbrellas, walking-sticks and other articles of heading 66.01 or 66.02 having fittings in materials of this Chapter, as well as parts, fittings and accessories of these articles, wholly or partly of these materials (heading 66.03). (b) Articles of Chapter 90 (e.g., binoculars and telescopes). (c) Clocks and watches and their cases (Chapter 91). (d) Musical instruments (Chapter 92). (e) Arms and parts thereof of Chapter 93 (side-anns, pistols, revolvers, etc.). (fj Scent and similar sprays of a kind used for toilet purposes, and heads therefor (heading 96.16). (g) Original statuary or sculptures (heading 97.03) collectors' pieces of heading 97.05 and antiques of heading 97.06. 71.15 - Other articles of precious metal or of metal clad with precious metal. 71 15.10 - Catalysts in the form of wire cloth or grill, of platinum 71 15.90 - Other This heading covers all articles wholly or artly of precious metal or metal clad with precious Ied or incomplete articles of jewellery or parts of metal not constituting jewellery, unfinis! jewellery (heading 71.13) or goldsmiths' or silversmiths' wares, unfinished or incomplete articles of goldsmiths' or silversmiths' wares or parts thereof (heading 71.14), and not excluded under the provisions of Note 2 (A) or 3 to tlus Chapter. The heading does not cover, for example (a) Articles in which precious metal or metal clad with precious metal is present as minor constituents only. (b) Sterile surgical suture materials, dental fillings and other goods of Chapter 30. (c) Woven fabrics of heading 58.09 and other goods of Section XI. (d) Machinery, mechanical appliances and elecbical goods and identifiable parts thereof, of Section XVI (for example, platinum extrusion spinnerets, anti-friction bearings, parts of chemical or industrial machinery, electrical contacts). (e) Articles of Chapter 90 (for example, artificial limbs, teeth and other artificial parts of the bod ; fi-acture plates, medical or surgical instruments, pyrometers with thermocouples of precious meta s; laboratory instruments and apparatus and parts thereof of gold, silver or latinum); articles of Chapter 91 (clocks and watches), or of Chapter 96 (e.g., platinum-sponge gas ighters). P ?' This heading is therefore largely confined to articles for technical or laboratory use such as crucibles, cu els and certain spatulas e.g., of platinum or metals of the platinum grou ); platinum or p atinum alloy in the form o cloth or grill for use as catalysts, etc.; vessels (whetl! er or not lined or heat-insulated), not fitted nor designed to be fitted with mechanical or thermal equipment; electroplatin anodes. Gold anodes may be in the form of sheets of ure old cut to the required size and dri led at two corners for attachment of hooks for suspen$ng g e m in the electro-plating tank. Silver anodes may also be in this form or in the form of extruded sections having a " dog-bone " cross-section and drilled at each end. Platinum anodes usually consist either of small corrugated platinum sheets or stri s to which a narrow strip of platinum has been welded for suspending them in the electrolyticp ating tank or of platinum wire gauze fitted with a piece of platmum w e or narrow strip of platinum gauze for suspension purposes. d P P P This heading also covers articles such as handbags, etc., in which the precious metal or metal clad with precious metal gives the article its essential character. Such articles may incorporate pearls, precious stones, semi-precious stones, tortoise-shell, etc., as fittings or ornamentation. 71.16 - Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed). 7 1 16.10 - Of natural or cultured pearls 7 116.20 - Of precious or semi-precious stones (natural, synthetic or reconstructed) This heading covers all articles (other than those excluded by Notes 2 (B) and 3 to this Cha ter), wholly of natural or cultured pearls, precious or semi-precious stones, or consisting party of natural or cultured earls or precious or semi-precious stones, but not containing precious metals or metals c ad with precious metal (except as mnor constituents) (see Note 2 (B) to this Chapter). f' f It thus includes : (A) Articles of personal adornment and other decorated articles (e.g., clasps and frames for handbags, etc; combs, brushes; ear-rings; cuff-links, dress-studs and the like) containing natural or cultured pearls, recious or semi-precious stones (natural, synthetic or reconstructed), set or mounte on base metal (whether or not plated with preclous metal), ivory, wood, plastics, etc. B It includes pearls or stones graded according to size, quality, shade, etc., and constituting an article ready for use as jewellery. But the heading excludes ungraded or graded pearls and ungraded stones merely temporarily strun for facility of transport without any setting or fitting of metal or other material, these all in heading 71.01, 71.03 or 71.04 (see Explanatory Notes to headings 71.01 to 71.03). f Under Note 2 B) to this Chapter the goods of this heading may contain precious metal or metal clad witk precious metal as mnor constituents (e.g., a earl necklace with a gold fastener). On the other hand the heading does not cover goo s (e.g., ear-rings with gold clips) in which the recious metal or metal clad with precious metal amounts to more than minor constituents herding 71.13). d" (B) Other articles consisting wholly or partly of precious or semi- recious stones; these ma P also contain other matenals including precious metal or meta clad with precious meta[ provided that the recious metal or metal clad with precious metal is present as minor constituents only. fubject to these conditions, the heading therefore covers crosses and rin s (fiequently in agate), bracelets (other than wrist-watch bracelets), goblets and cups (ofken in garnet); statuettes and ornamental articles (e.g., of jade); mortars and pestles (e. m agate); lmife edges or bearings of agate or other precious or semi-precious stones I% weighing a paratus; agate thread spinning guides; decorative corks with heads of agate, etc.; a ate wishing tools used for gilding, for polishing leather, paper, etc.; agate nngs for fis ing rods, paper-knives, ink-stands, paperweights, ashtrays (e.g., of agate or onyx). 1 1 The heading does not cover (a) Goods of Chapter 82 with a working part of precious or semi-precious stones (natural, synthetic or reconstructed) on a support of base metal, metal carbide or cermet, whether or not assembled (e.g., mounted glaziers' diamonds). (b) Machinery, mechanical appliances or electrical goods and parts thereof of Section XVI, (see Note 3 (k) to this Chapter). (c) Articles of Chapter 90, such as mounted or unmounted optical elements of quartz, suitable for fitting to instruments or appliances. (d) Worked recious or semi-precious stones, mounted or not, being parts of clocks or watches, or parts mltable &ruse both in clocks or watches and in other articles (see Note 4 to Chapter 91). 71.17 - Imitation jewellery. - Of base metal, whether or not plated with precious metal : 7 117.1 1 - - Cuff-links and studs 7117.19 - - Other 7117.90 - Other For the purposes of this heading, the expression imitation jewellery, as defined in Note 11 to this Cha ter is restricted to small objects of personal adornment, such as those listed in para a (A) of the Explanatory Note to heading 7 1.13, e.g., rings, bracelets (other than wristwatcf {racelets), necklaces, ear-rings, cuff-links, etc., but not including buttons and other articles of heading 96.06, or dress combs, hair-slides or the like, and hair-pins of heading 96.15, provided they do not incorporate precious metal or metal clad with precious metal (except as plating or as minor constituents as defined in Note 2 (A) to this Chapter, e.g., monograms, ferrules and rims) nor natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed). The heading also covers unfinished or incomplete articles of imitation jewellery (ear-rings, bracelets, necklaces, etc.), such as : (a) Semi-finished split rings, consistin of anodised aluminium wire, usually twisted or surface worked, whether or not fitted wig a crude clasp, sometimes used as ear-rings without M e r working; (b) Ornamental motifs of base metal, whether or not polished, assembled by small links into strips of indefinite length. It is to be noted that articles of personal use of a kind normally carried in the pocket, in the handbag or on the person, such as those listed in paragra h of the Explanatory Note to heading 71.13 (cigarette cases, powder boxes, etc.) are not regarde as mitation jewellery. d-' The heading also excludes : (a) Articles specified in Note 3 to this Chapter. (b) Articles of heading 83.08 (buckles, buckle-clasps, clasps, hooks, eyelets, etc.). - Coin (other than gold coin), not being legal tender 71 18.90 - Other 7 118.10 This heading applies to coins of any metal (including recious metals) of officially prescribed weight and deslgn, issued under government control or use as legal tender. Consi individual coins or of sets of coins which are legal tender in the country of issue are c assified m this heading even if they are ut up for general sale in resentation cases. The heading includes coin which is no longer lega tender but it excludes co lectors' pieces (see Explanatory Note to heading 97.05). ? f P Fts Coins are made by stamping out blanks h m sheet metal; these are then " struck" with the appropriate dies to produce s~multaneouslythe designs on the two faces. The heading does not cover : (a) Medals even if " struck " in the same way as coins; these usually fall in heading 71.13, 71.14 or 71.17 or heading 83.06 (see corresponding Explanatory Notes). (b) Coins mounted in brooches, tie-pins or other objects of personal adornment (heading 71.13 or 71.17). (c) Broken, cut or battered coins of a kind usable only as scrap or waste metal.