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Heading 7108

Gold (including gold plated with platinum) unwrought or in semi-manufactured forms, or in powder form.

4 subheadings

Subheadings

Explanatory Notes

Gold (including gold plated with platinum), unwrought or in semi-manufactured forms, or in powder form

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Powder The explanatory note to subheading 7106 10 00 applies,mutatis mutandis.

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Other unwrought forms The explanatory note to subheading 7106 91 00 applies,mutatis mutandis.

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Monetary See the HS Explanatory Note to subheading 7108 20 .

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Chapter 71 Notes (11)
1. 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. 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. 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,...
4. 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. 5. For the purpose 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,...
6. 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. 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. 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. 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...
10. 10. For the purpose 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. 11. For the purpose 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...

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