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Heading 7108 : Gold (including gold plated with platinum) unwrought or in semi-manufactured forms, or in powder form.
This heading covers the various unwrought, semi-manufactured or powder forms of gold or gold alloys (as defined in the General Explanatory Note), or of gold plated with platinum. The heading does not, however, cover gold clad with precious metal.Gold has a characteristic yellow colour; it is not oxidised even at high temperature, and has remarkable chemical resistance to most reagents, including acids (aqua regia, however, attacks it). It is, after silver and copper, the best conductor of heat and electricity. It is the most malleable and most ductile of all metals, but is very soft, and is therefore rarely used unalloyed except for electro-plating, or as an electrodeposit.
Under the terms of Note 5 to this Chapter (see General Explanatory Note), the gold alloys which may fall in this heading, include : (1) Gold-silver alloys, varying in colour from yellow through green to white, according to the proportions of the constituent metals. They are used in jewellery and also in electrical contacts and in special high melting point solders. (2) Gold-copper alloys, used in the manufacture of coins, jewellery or goldsmiths' wares or in electrical contacts. (3) Gold-silver-copper alloys, primarily used in jewellery, goldsmiths' wares, in dental alloys or as solders. These alloys may contain zinc and cadmium and are then also used as solders. The alloy called "dore" or "bullion dore" consisting mainly of silver and copper falls in this heading when it contains 2 % or more, by weight, of gold. It is obtained from certain cupriferous pyrites or from residues derived from the processing of blister copper and is subsequently refined to separate its constituent metals. (4) Gold-copper-nickel alloys, sometimes containing added zinc and magnesium, giving a range of alloys (known as "white" golds or, in some countries, as "grey" golds) often used as a substitute for platinum. Other "white" golds contain 2 % or more of palladium and are therefore excluded (heading 71.10). (5) Gold-nickel alloys, used in the manufacture of electrical contacts.
The heading includes gold and gold alloys in the same forms as those described for silver. The provisions of Explanatory Note to heading 71.06 therefore apply, mutatis mutandis. Subheading Explanatory Note. Subheading 7108.20
This subheading covers gold exchanged between national or international monetary authorities or authorised banks.
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