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This heading covers all articles wholly or partly of precious metal or metal clad with precious metal not constituting jewellery, unfinished or incomplete articles of jewellery or parts of 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 this 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 electrical 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 body; fracture plates, medical or surgical instruments, pyrometers with thermocouples of precious metals; laboratory instruments and apparatus and parts thereof of gold, silver or platinum); articles of Chapter 91 (clocks and watches), or of Chapter 96 (e.g., platinum-sponge gas lighters). This heading is therefore largely confined to articles for technical or laboratory use such as crucibles, cupels and certain spatulas (e.g., of platinum or metals of the platinum group); platinum or platinum alloy in the form of cloth or grill for use as catalysts, etc.; vessels (whether or not lined or heat-insulated), not fitted nor designed to be fitted with mechanical or thermal equipment; electroplating anodes. Gold anodes may be in the form of sheets of pure gold cut to the required size and drilled at two corners for attachment of hooks for suspending them 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 strips to which a narrow strip of platinum has been welded for suspending them in the electrolytic plating tank or of platinum wire gauze fitted with a piece of platinum wire or narrow strip of platinum gauze for suspension purposes.
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.
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