Loading

Current tariff classification

Schedule 3 - Section XIV

Section XIV

Chapter 71 - Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin

Notes.

  1. Subject to Note 1(a) to Section VI and except as provided below, all articles consisting wholly or partly:
    1. Of natural or cultured pearls or of precious or semi-precious stones (natural, synthetic or reconstructed), or
    2. Of precious metal or of metal clad with precious metal, are to be classified in this Chapter.
    1. 7113, 7114 and 7115 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.
    2. 7116 does not cover articles containing precious metal or metal clad with precious metal (other than as minor constituents).
  2. This Chapter does not cover:
    1. Amalgams of precious metal, or colloidal precious metal (2843);
    2. Sterile surgical suture materials, dental fillings or other goods of Chapter 30;
    3. Goods of Chapter Chapter 32 (for example, lustres);
    4. Supported catalysts (3815);
    5. Articles of 4202 or 4203 referred to in Note 3(B) to Chapter 42;
    6. Articles of 4303 or 4304 ;
    7. Goods of Section XI (textiles and textile articles);
    8. Footwear, headgear or other articles of Chapter 64 or 65;
    • ij.  Umbrellas, walking-sticks or other articles of Chapter 66;
    1. Abrasive goods of 6804 or 6805 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 (8522);
    2. Articles of Chapter 90, 91 or 92 (scientific instruments, clocks and watches, musical instruments);
    3. Arms or parts thereof (Chapter 93);
    4. Articles covered by Note 2 to Chapter 95;
    5. Articles classified in Chapter 96 by virtue of Note 4 to that Chapter; or
    6. Original sculptures or statuary (9703), collectors' pieces (9705) or antiques of an age exceeding one hundred years (9706), other than natural or cultured pearls or precious or semi-precious stones.
    1. "Precious metal" means silver, gold and platinum.
    2. "Platinum" means platinum, iridium, osmium, palladium, rhodium and ruthenium.
    3. "Precious or semi-precious stones" does not include any of the substances specified in Note 2(b) to Chapter 96.
  3. 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:
    1. An alloy containing 2% or more, by weight, of platinum is to be treated as an alloy of platinum;
    2. 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;
    3. Other alloys containing 2% or more, by weight, of silver are to be treated as alloys of silver.
  4. Except where the context otherwise requires, any reference in this Schedule 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 Note 5 above, but not to metal clad with precious metal or to base metal or non-metals plated with precious metal.
  5. Throughout this Schedule "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, "metal clad with precious metal" also covers base metal inlaid with precious metal.
  6. Subject to Note 1(a) to Section VI, goods answering to a description in 7112 are to be classified in that heading and in no other heading of this Schedule.
  7. For the purposes of 7113, "articles of jewellery" means:
    1. 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
    2. 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).
    3. These articles may be combined or set, for example, with natural or cultured pearls, precious or semiprecious stones, synthetic or reconstructed precious or semi-precious stones, tortoise shell, mother-of-pearl, ivory, natural or reconstituted amber, jet or coral.

  8. For the purposes of 7114, "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.
  9. For the purposes of 7117, "imitation jewellery" means articles of jewellery within the meaning of paragraph (a) of Note 9 above (but not including buttons or other articles of 9606, or dress-combs, hair-slides or the like, or hairpins, of 9615), 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.

Note 3(p) operative 1/1/22.

Subheading Notes.

  1. For the purposes of 7106.10.00, 7108.11.00, 7110.11.00, 7110.21.00, 7110.31.00 and 7110.41.00, "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 7110.11.00 and 7110.19.00, "platinum" does not include iridium, osmium, palladium, rhodium or ruthenium.
  3. For the classification of alloys in the subheadings of 7110, 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.

​Sub-Chapter I

Natural or cultured pearls and precious or semi-precious stones

7101
Pearls, natural or cultured, whether or not worked or graded but not strung, mounted or set; pearls, natural or cultured, temporarily strung for convenience of transport
7102
Diamonds, whether or not worked, but not mounted or set
7103
Precious stones (other than diamonds) and semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded precious stones (other than diamonds) and semi-precious stones, temporarily strung for convenience of transport
7104
Synthetic or reconstructed precious or semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed precious or semi-precious stones, temporarily strung for convenience of transport
7105
Dust and powder of natural or synthetic precious or semi-precious stones

Sub-Chapter II

Precious metals and metals clad with precious metal

7106
Silver (including silver plated with gold or platinum), unwrought or in semi-manufactured forms, or in powder form
7107
Base metals clad with silver, not further worked than semi-manufactured
7108
Gold (including gold plated with platinum) unwrought or in semi-manufactured forms, or in powder form
7109
Base metals or silver, clad with gold, not further worked than semi-manufactured
7110
Platinum, unwrought or in semi-manufactured forms, or in powder form
7111
Base metals, silver or gold, clad with platinum, not further worked than semi-manufactured
7112
Waste and scrap of precious metal or of metal clad with precious metal; other waste and scrap containing precious metal or precious metal compounds, of a kind used principally for the recovery of precious metal other than goods of 8549

Sub-Chapter III

Jewellery, goldsmiths' and silversmiths' wares and other articles

7113
Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal
7114
Articles of goldsmiths' or silversmiths' wares and parts thereof, of precious metal or of metal clad with precious metal
7115
Other articles of precious metal or of metal clad with precious metal
7116
Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed)
7117
Imitation jewellery
7118
Coin

Sub-Chapter I

Natural or cultured pearls and precious or semi-precious stones

Reference
Number
Statistical
Code
UnitGoods
Rate#Tariff concession orders
7101PEARLS, NATURAL OR CULTURED, WHETHER OR NOT WORKED OR GRADED BUT NOT STRUNG, MOUNTED OR SET; PEARLS, NATURAL OR CULTURED, TEMPORARILY STRUNG FOR CONVENIENCE OF TRANSPORT:
7101.10.00 31 ..- Natural pearlsFree View TCOs for 7101.10.00
7101.2- Cultured pearls:
7101.21.00 32 ..-- UnworkedFree View TCOs for 7101.21.00
7101.22.00 33 ..-- WorkedFree View TCOs for 7101.22.00
Reference
Number
Statistical
Code
UnitGoods
Rate#Tariff concession orders
7102DIAMONDS, WHETHER OR NOT WORKED, BUT NOT MOUNTED OR SET:
7102.10.00 04 MC - UnsortedFree View TCOs for 7102.10.00
7102.2- Industrial:
7102.21.00 05 MC -- Unworked or simply sawn, cleaved or brutedFree View TCOs for 7102.21.00
7102.29.00 06 MC -- OtherFree View TCOs for 7102.29.00
7102.3- Non-industrial:
7102.31.00 07 MC -- Unworked or simply sawn, cleaved or brutedFree View TCOs for 7102.31.00
7102.39.00 08 MC -- OtherFree View TCOs for 7102.39.00
Reference
Number
Statistical
Code
UnitGoods
Rate#Tariff concession orders
7103PRECIOUS STONES (OTHER THAN DIAMONDS) AND SEMI-PRECIOUS STONES, WHETHER OR NOT WORKED OR GRADED BUT NOT STRUNG, MOUNTED OR SET; UNGRADED PRECIOUS STONES (OTHER THAN DIAMONDS) AND SEMI-PRECIOUS STONES, TEMPORARILY STRUNG FOR CONVENIENCE OF TRANSPORT:
7103.10.00 35 ..- Unworked or simply sawn or roughly shapedFree View TCOs for 7103.10.00
7103.9- Otherwise worked:
7103.91.00 37 ..-- Rubies, sapphires and emeraldsFree View TCOs for 7103.91.00
7103.99.00 38 ..-- OtherFree View TCOs for 7103.99.00
Other, unworked or simply sawn or roughly shaped: 7104.20
Reference
Number
Statistical
Code
UnitGoods
Rate#Tariff concession orders
7104SYNTHETIC OR RECONSTRUCTED PRECIOUS OR SEMI-PRECIOUS STONES, WHETHER OR NOT WORKED OR GRADED BUT NOT STRUNG, MOUNTED OR SET; UNGRADED SYNTHETIC OR RECONSTRUCTED PRECIOUS OR SEMI-PRECIOUS STONES, TEMPORARILY STRUNG FOR CONVENIENCE OF TRANSPORT:
7104.10.00 15 ..- Piezo-electric quartzFree View TCOs for 7104.10.00
7104.2 - Other, unworked or simply sawn or roughly shaped: View TCOs for 7104.20
7104.21.00 01 ..-- DiamondsFree View TCOs for 7104.21.00
7104.29.00 02 ..-- OtherFree View TCOs for 7104.29.00
7104.9 - Other: View TCOs for 7104.90
7104.91.00 03 ..-- DiamondsFree View TCOs for 7104.91.00
7104.99.00 04 ..-- OtherFree View TCOs for 7104.99.00
Reference
Number
Statistical
Code
UnitGoods
Rate#Tariff concession orders
7105DUST AND POWDER OF NATURAL OR SYNTHETIC PRECIOUS OR SEMI-PRECIOUS STONES:
7105.10.00 18 MC - Of diamondsFree View TCOs for 7105.10.00
7105.90.00 19 kg- OtherFree View TCOs for 7105.90.00

Sub-Chapter II

Precious metals and metals clad with precious metal

Reference
Number
Statistical
Code
UnitGoods
Rate#Tariff concession orders
7106SILVER (INCLUDING SILVER PLATED WITH GOLD OR PLATINUM), UNWROUGHT OR IN SEMI-MANUFACTURED FORMS, OR IN POWDER FORM:
7106.10.00 20 kg- PowderFree View TCOs for 7106.10.00
7106.9- Other:
7106.91.00 21 ..-- UnwroughtFree View TCOs for 7106.91.00
7106.92.00 22 ..-- Semi-manufacturedFree View TCOs for 7106.92.00
Reference
Number
Statistical
Code
UnitGoods
Rate#Tariff concession orders
7107.00.00 23 kg BASE METALS CLAD WITH SILVER, NOT FURTHER WORKED THAN SEMI-MANUFACTUREDFree View TCOs for 7107.00.00
Reference
Number
Statistical
Code
UnitGoods
Rate#Tariff concession orders
7108GOLD (INCLUDING GOLD PLATED WITH PLATINUM) UNWROUGHT OR IN SEMI-MANUFACTURED FORMS, OR IN POWDER FORM:
7108.1- Non-monetary:
7108.11.00 24 ..-- PowderFree View TCOs for 7108.11.00
7108.12.00 25 ..-- Other unwrought formsFree View TCOs for 7108.12.00
7108.13.00 26 ..-- Other semi-manufactured formsFree View TCOs for 7108.13.00
7108.20.00 27 g - MonetaryFree View TCOs for 7108.20.00
Reference
Number
Statistical
Code
UnitGoods
Rate#Tariff concession orders
7109.00.00 28 kg BASE METALS OR SILVER, CLAD WITH GOLD, NOT FURTHER WORKED THAN SEMI-MANUFACTUREDFree View TCOs for 7109.00.00
Reference
Number
Statistical
Code
UnitGoods
Rate#Tariff concession orders
7110PLATINUM, UNWROUGHT OR IN SEMI-MANUFACTURED FORMS, OR IN POWDER FORM:
7110.1- Platinum:
7110.11.00 29 g-- Unwrought or in powder formFree View TCOs for 7110.11.00
7110.19.00 30 g-- OtherFree View TCOs for 7110.19.00
7110.2- Palladium:
7110.21.00 01 g-- Unwrought or in powder formFree View TCOs for 7110.21.00
7110.29.00 02 g-- OtherFree View TCOs for 7110.29.00
7110.3- Rhodium:
7110.31.00 03 g-- Unwrought or in powder formFree View TCOs for 7110.31.00
7110.39.00 04 g-- OtherFree View TCOs for 7110.39.00
7110.4- Iridium, osmium and ruthenium:
7110.41.00 05 g-- Unwrought or in powder formFree View TCOs for 7110.41.00
7110.49.00 06 g-- OtherFree View TCOs for 7110.49.00
Reference
Number
Statistical
Code
UnitGoods
Rate#Tariff concession orders
7111.00.00 07 g BASE METALS, SILVER OR GOLD, CLAD WITH PLATINUM, NOT FUTHER WORKED THAN SEMI-MANUFACTUREDFree View TCOs for 7111.00.00
Reference
Number
Statistical
Code
UnitGoods
Rate#Tariff concession orders
7112WASTE AND SCRAP OF PRECIOUS METAL OR OF METAL CLAD WITH PRECIOUS METAL; OTHER WASTE AND SCRAP CONTAINING PRECIOUS METAL OR PRECIOUS METAL COMPOUNDS, OF A KIND USED PRINCIPALLY FOR THE RECOVERY OF PRECIOUS METAL OTHER THAN GOODS OF 8549:
7112.30.00 10 ..- Ash containing precious metal or precious metal compoundsFree View TCOs for 7112.30.00
7112.9- Other:
7112.91.00 40 ..-- Of gold, including metal clad with gold but excluding sweepings containing other precious metalsFree View TCOs for 7112.91.00
7112.92.00 42 ..-- Of platinum, including metal clad with platinum but excluding sweepings containing other precious metalsFree View TCOs for 7112.92.00
7112.99.00 45 ..-- OtherFree View TCOs for 7112.99.00

Sub-Chapter III

Jewellery, goldsmiths' and silversmiths' wares and other articles

Reference
Number
Statistical
Code
UnitGoods
Rate#Tariff concession orders
7113ARTICLES OF JEWELLERY AND PARTS THEREOF, OF PRECIOUS METAL OR OF METAL CLAD WITH PRECIOUS METAL:
7113.1- Of precious metal whether or not plated or clad with precious metal:
7113.11.00 11 ..-- Of silver, whether or not plated or clad with other precious metal5% CA:Free View TCOs for 7113.11.00
7113.19.00 12 ..-- Of other precious metal, whether or not plated or clad with precious metal5% CA:Free View TCOs for 7113.19.00
7113.20.00 13 ..- Of base metal clad with precious metal5% CA:Free View TCOs for 7113.20.00
Reference
Number
Statistical
Code
UnitGoods
Rate#Tariff concession orders
7114ARTICLES OF GOLDSMITHS' OR SILVERSMITHS' WARES AND PARTS THEREOF, OF PRECIOUS METAL OR OF METAL CLAD WITH PRECIOUS METAL:
7114.1- Of precious metal whether or not plated or clad with precious metal:
7114.11.00 14 ..-- Of silver, whether or not plated or clad with other precious metal5% View TCOs for 7114.11.00
7114.19.00 15 ..-- Of other precious metal, whether or not plated or clad with precious metal5% View TCOs for 7114.19.00
7114.20.00 16 ..- Of base metal clad with precious metal5% View TCOs for 7114.20.00
Reference
Number
Statistical
Code
UnitGoods
Rate#Tariff concession orders
7115OTHER ARTICLES OF PRECIOUS METAL OR OF METAL CLAD WITH PRECIOUS METAL:
7115.10.00 17 ..- Catalysts in the form of wire cloth or grill, of platinumFree View TCOs for 7115.10.00
7115.90.00 25 ..- OtherFree View TCOs for 7115.90.00
Reference
Number
Statistical
Code
UnitGoods
Rate#Tariff concession orders
7116ARTICLES OF NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES (NATURAL, SYNTHETIC OR RECONSTRUCTED):
7116.10.00 39 ..- Of natural or cultured pearls5% View TCOs for 7116.10.00
7116.20.00 20 ..- Of precious or semi-precious stones (natural, synthetic or reconstructed)5% View TCOs for 7116.20.00
Reference
Number
Statistical
Code
UnitGoods
Rate#Tariff concession orders
7117IMITATION JEWELLERY:
7117.1- Of base metal, whether or not plated with precious metal:
7117.11.00 21 ..-- Cuff-links and studs5% View TCOs for 7117.11.00
View TCOs for 7117.11
7117.19.00 29 ..-- Other5% View TCOs for 7117.19.00
View TCOs for 7117.19
7117.90.00 40 ..- Other5% View TCOs for 7117.90.00
Reference
Number
Statistical
Code
UnitGoods
Rate#Tariff concession orders
7118COIN:
7118.10.00 26 No- Coin (other than gold coin), not being legal tenderFree View TCOs for 7118.10.00
7118.90.00 30 No- OtherFree View TCOs for 7118.90.00
Footnote

V.1

Operative 1/1/22

Metric Carats

g of gold


# Unless otherwise indicated NZ, PG, FI, DC, LDC and SG rates are Free.

The SG​ rate cannot be used to claim preferential tariff treatment for goods that are the produce or manufacture of Singapore unless the goods were imported before 1 December 2020.

Unless otherwise indicated general rate applies for CA.

Unless indicated in the relevant Schedule, rates for originating goods under a free trade agreement are Free.

DCS denotes the rate for countries and places listed in Part 4 of Schedule 1 to the Customs Tariff Regulations 2004.

DCT denotes the rate for HK, KR, SG and TW.

If no DCT rate shown, DCS rate applies. If no DCT or DCS rate shown, general rate applies.

From 25 April 2022 the amount of duty applied to additional duty goods, in accordance with proposed section 18A of the Customs Tariff Act 1995, is equal to the general rate of duty plus an amount equal to 35% of the value of the goods.

From 4 July 2022, goods of Ukraine, in accordance with proposed section 18B of the Customs Tariff Act 1995, are Free.

​​