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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. (B) Articles of personal use normally carried in the pocket, in the handbag or on the person such as cigar or cigarette cases, snuff boxes, spectacle cases, powder boxes, lipstick holders, 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 (including base metal inlaid with precious metal) to an extent exceeding minor constituents; (thus a cigarette case of base metal with a simple monogram of gold or silver remains classified as an article of base metal). Subject to this condition the goods may also contain pearls (natural, cultured or imitation), precious or semi-precious stones (natural, synthetic or reconstructed), imitation stones, or parts of tortoise-shell, mother of pearl, ivory, 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) Imitation jewellery 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 Chapter 96, other than those of headings 96.01 to 96.06 or 96.15, for example, fountain pens, stylograph pens, pen-holders, pencil-holders and propelling pencils (also parts and fittings thereof); lighters, smoking pipes, cigar or cigarette holders, and parts thereof; scent or similar sprays of a kind used for toilet purposes, and heads therefor. (ij) Articles of jewellery of an age exceeding 100 years (heading 97.06).
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