WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
Subheading Explanatory Note. Subheading 7118.10. This subheading includes : (1) Coins which were legal tender but have been withdrawn from circulation. (2) Coins struck in one country to be ut into circulation in another country; at the time of crossing the tiontier, they are not yet issued as tender by the competent authority. &I ANNEX List of precious or semi-precious stones falling in heading 71.03. Mineral Amblygonite Amphiboles (group of) Actinolite Tremolite Rhodonite Andalusite Apatite Aragonite Axinite Azurite Benitoite Beryl Commercial name Amblygonite Montebrasite Actinolite, Nephrite, Jade Tremolite Rhodonite Andalusite Chiastolite Apatite (all colours) Aragonite, Ammolite Axinite Azurite (Chess lite) ~zurite-~alac&te Benitoite Emerald Yellow Be 1 Pink Beryl- organite Heliodor %- BY! Beryllonite Brazilianite Calcite Cassiterite Cerussite Cbrysoberyl Chrysocolla Cordierite Corundum Green Bery O"lden Red Beryl, Bixbite Beryllonite Brazilianite Calcite Cassiterite Cerussite Chtysoberyl Chrysoberyl Cat's-eye Alexandrite Alexandrite Cat's-eye Chrysocolla Cordierite Iolite Ruby Star-Ruby Sapphire Danburite Datolite Diaspore Durnortierite Epidote Euclase Feldspar i y u p of) bite Microcline Oligoclase Orthoclase Fluorite Fluorspar) arnet (group o b Andradite Grossular Pyrope Spessartite Hematite Idocrase Kornerupine Kyanite Lazurite Lazulite Malachite Marcasite Obsidian (volcanic glass) Olivine Danburite Datolite Diaspore hortierite Epidote Euclase Albite Maw-sit-sit/Jadeite Albite Labradorite Labradorite, S ectrolite Arnazonite, hd'crocline Aventurine Feldspar Sunstone Orthoclase (yellow) Moonstone Fluorite (Fluorspar) Garnet, Almandine Garnet, Rhodolite Garnet, Andradite Garnet, Demantoid Garnet, Melanite Garnet, Grossdar varied colours Garnet, Grossular Chrome Tsavolite Garnet, Hessonite Garnet, Pyrope Garnet, Spessartite Hematite Idocrase Vesuvianite Californite Kornerupine Kyanite Lazurite Lapis-lazuli Lapis Lazulite Malachite Marcasite Obsidian Peridot Opal, Black Opal Boulder Opal Opal Prehnite Pyrites PyrophyIlite Pyroxene (group of) Diopside Enstatite-Hypersthene Jadeite Wood Onal prehnite Pyrites (Marcasite) Pyrophyllite A Diopside Star-Diopside Enstatite-Hypersthene Jadeite, Jade Chloromelanite S~odumene(all colours) K'unzite Hiddenite Anate (various colours) F G ~a ate onyx Sardonyx Arnethyst Aventurine Quartz Aventurine Blue Quartz Chalcedony Chrysoprase Citnne, yellow quartz Comelian Green Quartz, Prasiollite Heliotrope, Bloodstone, Orbicular Jasper Silex Morion, Cairngorm MOSS-Agate Agate Dendritic Banded Agate Prase Quartz Cat's-eye Quartz Falcon s-eye Quartz Tiger's-eye Rock Crystal, Quartz Rose Quartz Smoky Quartz Violet Quartz Rhodochrosite Scapolite Serpentine Sinhalite Sodalite Smithsonite Sphalerite Spinel Talc Sphene (Titanite) Topaz Tourmaline Tugtupite Turquoise Variscite Verdite Vesuvianite (see Idocrase) Zircon Zoisite Rhodochrosite Scapolite Bowenite Serpentine Verd Antique Williarnsite Sinhalite Sodalite Srnithsonite, Bonamite Sphalerite Blende S inel (all colours) P eonaste Black Spinel Steatite, Soapstone Sphene Topaz (all colours) Tourmaline (all colours) Anchroite Dravite Indigolite Rubellite Tourmaline Cat's-eye Tugtupite Turquoise Turquoise Matrix Variscite Verdite P Zircon (all colours) Zoisite (all colours) Tanzanite Thulite Section XV BASE METALS AND ARTICLES OF BASE METAL Notes. 1.- This Section does not cover : (a) Prepared aim, inks or other roducts with a basis of metallic flakes or powder (headings 32.07 to 32.10, !2.12,32.13 or 32.18; (b) Perro-cerium or other pyrophoric alloys (heading 36.06); (c) Headgear or parts thereof of heading 65.06 or 65.07; (d) Umbrella frames or other articles of heading 66.03; (e) Goods of Cha ter 71 (for example, precious metal alloys, base metal clad with precious metal, imitationjewclfby); (f) Articles of Section XVI (machinery, mechanical appliances and electrical goods); (g) Assembled railway or tramway track (heading 86.08) or other articles of Section XVII (vehicles, ships and boats, aircraft); (h) Instruments or apparatus of Section XVIII, including clock or watch springs; (ij) Lead shot repared for ammunition (heading 93.06) or other articles of Section XIX (arms and amunitio$; (k) Articles of Chapter 94 (for ex le, furniture, mattress supports, lamps and lighting fittings, illuminated signs, prefabricated b s i n g s ) ; (l) Articles of Chapter 95 (for example, toys, games, sports requisites); (m) Hand sieves, buttons, pens, pencil-holders, pen nibs or other articles Chapter 96 (miscellaneous manufactured articles); or (n) Articles of Chapter 97 (for example, works of art). 2.- Throughout the Nomenclature, the expression " parts of general use " means (a) W ~ c l e of s heading 73.07,73.12,73.15,73.17 or 73.18 and similar articles of other base metals; (b) Springs and leaves for springs, of base metal, 0 t h than clock or watch springs (heading 91.14); and (c) Articles of headings 83.01, 83.02, 83.08, 83.10 and h e s and mirrors, of base metal, of heading 83.M. In Chapters 73 to 76 and 78 to 82 (but not in heading 73.15) references to parts of goods do not include references to parts of general use as defined above. Sub'ect to the preceding ara ph and to Note 1 to Chapter 83, the articles of Chapter 82 or 83 are excluded fiom Chapters 7% to% and 78 to 81. 3.- Throughout the Nomenclature, the expression " base metals " means : iron and steel, cop er, nickel, aluminium, lead, zinc, tin, tungsten (wolfram), molybdenum, tantalum, magnesium, cob,Pt, bismuth, cadmium, titanium, zirconium, antimony, man anese, beryllium, chromium, g e m u m , vanadium, gallium, haf%ium, indium, niobium (columbium?, rhenium and thall~uxn. 4.- Throughout the Nomenclature, the term " cermets " means products containing a microscopi~ heterogeneous combination of a metallic component and a ceramic component. The term 'kennets includes sintered metal carbides (metal carbides sintered with a metal). 5.- Classification of alloys (other than fmo-alloys and master alloys as defmed in Chapters 72 and 74) : (a) An alloy of base metals is to be classified as an alloy of the metal which predominates by weight over each of the other metals; (b) An alloy composed of base metals of this Section and of elements not falling within this Section is to be treated as an alloy of base metals of this Secbon if the total weight of such metals equals or exceeds the total weight of the other elements present; (c) In this Section the term " alloys " includes sintered mixtures of metal powders, heterogeneous intimate mixtures obtained by melting (other than cermets) and intermetallic compounds. 6.- Unless the context otherwise requires, any reference in the Nomenclature to a base metal includes a reference to alloys which, by virtue of Note 5 above, are to be classified as alloys of that metal. 7.- Classification of composite articles : Except where the headings otherwise require, articles of base metal (including articles of mixed materials treated as articles of base metal under the Interpretative Rules) containing two or more base metals are to be treated as articles of the base metal predominating by weight over each of the other metals. For this purpose : (a) Iron and steel, or different kinds of iron or steel, are regarded as one and the same metal; (b) An alloy is regarded as being entirely composed of that metal as an alloy of which, by virtue of Note 5, it is classified; and (c) A cermet of heading 8 1.13 is regarded as a single base metal. 8.- In this Section, the following expressions have the meanings hereby assigned to them : (a) Waste and scrap Metal waste and scrap fiom the manufacture or mechanical working of metals, and metal goods definitely not usable as such because of breakage, cutting-up, wear or other reasons. (b) Powders Products of which 90 % or more by weight passes through a sieve having a mesh aperture of 1 mrn. GENERAL This Section covers base metals (including those in a chemically pure state) and many articles thereof. A list of goods of base metal not covered by this Section is re roduced at the end of this ExpIanatory Note. The Section aIso includes native metals separated om their gan es, and the mattes of copper, nickel or cobalt. Metallic ores and native metals still enclosed in t eir gangues are excluded (headings 26.01 to 26.17). R ?? In accordance with Note 3 to this Section, throughout the Nomenclature, the expression "base metals " means : iron and steel, copper, nickel, aluminium, lead, zinc, tin, tungsten (wolfram), molybdenum, tantalum, magnesium, cobalt, bismuth, cadmium, titanium, zirconium, antimony, manganese, beryllium, chromium, germanium, vanadium, gallium, hafnium, indium, niobium (columbium), rhenium and thallium. Each of the Chapters 72 to 76 and 78 to 81 covers particular unwrought base metals and products of those metals such as bars, rods, wire or sheets, as well as artlcles thereof, except certain specified articles of base metal which, without regard to the nature of the constituent metal, are classified in Chapter 82 or 83, these Chapters being limited to the specified articles. (A) ALLOYS OF BASE METALS In accordance with Note 6 to this Section, except where the context otherwise re3ures (ef., in the case of steel alloys), any reference to a base metal in Chapters 72 to 76 an 78 to 1 or elsewhere in the Nomenclature also includes the alloys of that metal. Similarly, an reference in Chapter 82 or 83 or eIsewhere to " base metal " includes alloys classified as a loys of base metals. Under Note 5 to Chapter 71 and Note 5 to this Section alloys of base metals are classified as follows : (1) Alloys of base metals with precious metals. These alloys are classified as base metals provided that no one of the precious metals (silver, gold and platinum) constitutes as much as 2 % by weight of the alloy. Other alloys of base metals wth precious metals are classified in Chapter 71. (2) Alloys of base metals. These alloys are classified with the metal which redominates by weight, with the exception of ferro-alloys (see the Explanatory Note to? eading I 72.02) and master alloys of copper (see the Explanatory Note to heading 74.05). (3) Alloys of base metals of this Section with non-metals or with the metals of heading 28.05. These are classified as alloys of base metals of this Section provided the total weight of the base metals of this Section e uals or exceeds the total weight of the other elements present. If this is not the case, the a loys are generally classified in heading 38.24. (4) Sintered mixtures, heterogeneous intimate mixtures obtained by melting (other than cermets) and intermetallic compounds. Sintered mixtures of metal owders and heterogeneous intimate mixtures obtained by meltin (other than cermetsfare treated as a110 s. The latter type of mixture includes in partic ar ingots of variable composition obtaine by melting down scrap metal. B The classification of mixtures of metal powders which have not been sintered is, however, governed by Note 7 to this Section (composite articles - see Part (B) below). Intermetallic compounds composed of two or more base metals are also treated as alloys. The essential difference between intermetallic compounds and alloys is that the arrangement of the atoms of different kinds in the crystal lattice of an intermetallic compound is orderly, whereas in an alloy it is disorderly. (B) ARTICLES OF BASE METALS In accordance with Section Note 7, base metal articles containing two or more base metals are classified as articles of that metal which predominates by weight over each of the other metals, except where the headin s otherwise require (e.g., copper-headed iron or steel nails are classified in heading 74.1 even if the co per is not the major constituent). The same rule applies to articles made partly of non-meta s, provided that, under the General Interpretative Rules, the base metal gives them their essential character. S P In calculating the proportions of the metals present for the purposes of this rule, it should be noted that : (1) All varieties of iron and steel are regarded as the same metal. (2) An alloy is regarded as being entirely composed of that metal as an alloy of which it is classified (e.g., for these purposes, a part made of brass would be treated as if it were wholly of copper). (3) A cermet of heading 8 1.13 is regarded as a single base metal. (C) PARTS OF ARTICLES In eneral, identifiable parts of articles are classified as such parts in their appropriate headings in t e Nomenclature. % However, arts of general use (as defined in Note 2 to this Section) resented separately are not considere as parts of articles, but are classified in the headings o this Section appropriate to them. This would apply, for example, in the case of bolts s ecialised for central heatin radiators or s nngs s ecialised for motor cars. The bolts would e classified in headng 73.1 (as bolts) an not m eadin 73.22 (as parts of central heatin radiators). The springs would be classified in heading 73.20 6 s springs) and not in heading 87. 8 (as parts of motor vehicles). P B i B .R % * * * It should be noted that watch or clock springs are excluded by Note 2 (b) to this Section and fall in heading 91.14. In addition to the goods listed in Note 1 to this Section, the following are also excluded : (a) Amalgams of base metals (heading 28.53). (b) Colloidal suspensions of base metals (generally heading 30.03 or 30.04). (c) Dental cements and other dental fillings (heading 30.06). (d) Sensitised photographic plates of metal for, e.g., photo-engraving (heading 37.01). (e) Flash-light materials for photographic uses of heading 37.07. \ (f) Metallised yam heading 56.05); woven fabrics of such yam or of metal thread, of a kind used in articles of appare ,as furnishing fabrics or the like (heading 58.09). (g) Embroidery and other goods descriied in Section XI, of metal thread. Parts of footwear, other than those mentioned in Note 2 to Chapter 64 (in particular, protectors, eyelets, hooks and buckles) (heading 64.06). (ij) Coin (heading 71.18). (k) Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumuIators (heading 85.48). (I) Wire brushes (heading 96.03).
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 () The underlined portion of this Note constitutes an optional text. (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.