|
Chapter 71 : Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewelry; coin
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 (*).
(*) The underlined portion of this Note constitutes an optional text. (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 (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. GENERAL
This Chapter includes : (1) In headings 71.01 to 71.04, natural or cultured pearls, diamonds, other precious or semi-precious stones (natural, synthetic or reconstructed), unworked or worked, but not mounted, set or strung; also, in heading 71.05, certain waste resulting from the working of these stones. (2) In headings 71.06 to 71.11, precious metals and metals clad with precious metal, unwrought, semi-manufactured, or in powder form, but not having reached the stage of articles classified in sub-Chapter III, and in heading 71.12, waste and scrap of precious metal or metal clad with precious metal, and waste and scrap containing precious metal or precious metal compounds, of a kind used principally for the recovery of precious metal.
Under Note 4 to this Chapter, the expression "precious metal" means silver, gold and platinum. It should be noted that the term "platinum" also covers iridium, osmium, palladium, rhodium and ruthenium.
Under Note 5 to this Chapter, alloys (other than amalgams - heading 28.43) containing precious metals are classified as follows : (a) As platinum - if containing 2 % or more, by weight, of platinum. (b) As gold - if containing 2 % or more, by weight, of gold, but no platinum or less than 2 % of platinum. (c) As silver - other alloys containing 2 % or more, by weight, of silver. (d) As base metals (Section XV) - all alloys containing less than 2 % of platinum and less than 2 % of gold and less than 2 % of silver. Under Note 6 to this Chapter, unless the context otherwise requires, any reference to precious metal also includes a reference to its alloys as described at (A), (B) and (C) above, but not to metal clad with precious metal, nor to base metals or non-metals plated with silver, gold or platinum.
Under Note 7 to this Chapter, the expression "metal clad with precious metal" means material made with a base of metal, one or more surfaces of which have been covered to any thickness with precious metal by soldering, brazing, welding, hot-rolling or similar mechanical means.
Plates and sheets, bars, etc., of metal clad with precious metal are most frequently made by covering one or both surfaces of the foundation metal with the precious metal, "sweating" the two metals together and then rolling them.
Wire clad with precious metal is obtained by inserting a core of base metal into a tube of precious metal, "sweating" the two metals together and then drawing them through a die.
Except where the context otherwise requires base metal articles inlaid with precious metal are also classified as articles of metal clad with precious metal (e.g., copper plates inlaid with silver strips for use in the electrical industry, and the so-called damaskeen work of steel inlaid with strips or threads of hammered gold).
Metal clad with precious metal, as defined in this Chapter, should not be confused with base metals plated with precious metals by electrolysis, vapour deposition, spraying or immersion in a solution of salts of precious metals, etc. These plated base metals remain classified in the Chapters for the respective foundation metals irrespective of the thickness of the plating.
The Chapter also excludes : (a) Colloidal precious metals and amalgams of precious metals (heading 28.43). (b) Radioactive isotopes (e.g., iridium 192) including precious metals in the form of needles, thread or sheets containing radioactive isotopes (heading 28.44). (c) Alloys specially prepared for dental fillings (heading 30.06). (3) In general, articles made wholly or partly of natural or cultured pearls, diamonds or other precious or semi-precious stones (natural, synthetic or reconstructed), precious metals or metal clad with precious metal (headings 71.13 to 71.16). In particular, this group includes jewellery and goldsmiths' or silversmiths' wares (see Explanatory Notes to headings 71.13 and 71.14), but it does not include : (a) The articles specified in Note 3 to this Chapter. (b) Other articles in which the parts of precious metals or metal clad with precious metal are merely minor constituents, such as minor fittings (for example, monograms, ferrules, rims), provided the goods do not contain natural or cultured pearls, diamonds or other precious stones or semi-precious stones (natural, synthetic or reconstructed). Knives, pen-knives, carving sets, razors and other articles of cutlery with base metal or non-metallic handles are therefore classified in Chapter 82, even if they have initials, monograms, ferrules, etc., of precious metals or of metal clad with precious metal; (similar cutlery with handles of precious metal or of metal clad with precious metal are classified in this Chapter).
In the same way, bowls, vases and other porcelain, china or glass tableware are classified in Chapter 69 or 70 even if they have minor fittings or ornamentation (e.g., rims) of precious metal or metal clad with precious metal.
This group also excludes articles of base metals or non-metals plated with precious metals (other than articles of metal clad with precious metal). (4) Imitation jewellery (heading 71.17) as defined in Note 11 to this Chapter (see corresponding Explanatory Note), other than the articles specified in Note 3 to this Chapter. (5) Coin (heading 71.18), other than collectors' pieces (heading 97.05).
|
제14부 진주·귀석·귀금속
> 제71류 진주·귀석·귀금속
clhs@clhs.co.kr 
070-4214-8300