Chapter notes
In this chapter, the following expressions have the meanings hereby assigned to them:
a. Refined copper:
Metal containing at least 99.85% by weight of copper; or
Metal containing at least 97.5% by weight of copper, provided that the content by weight of any other element does not exceed the limit specified in the following table:
Other elements
| Element | Limiting content % by weight |
|---|---|
| Ag Silver | 0.25 |
| As Arsenic | 0.5 |
| Cd Cadmium | 1.3 |
| Cr Chromium | 1.4 |
| Mg Magnesium | 0.8 |
| Pb Lead | 1.5 |
| S Sulphur | 0.7 |
| Sn Tin | 0.8 |
| Te Tellurium | 0.8 |
| Zn Zinc | 1 |
| Zr Zirconium | 0.3 |
| Other elements, each | 0.3 |
Other elements are, for example, Al, Be, Co, Fe, Mn, Ni, Si
b. Copper alloys:
Metallic substances other than unrefined copper in which copper predominates by weight over each of the other elements, provided that:
(1) the content by weight of at least one of the other elements is greater than the limit specified in the foregoing table; or
(2) the total content by weight of such other elements exceeds 2.5%
c. Master alloys:
Alloys containing with other elements more than 10% by weight of copper, not usefully malleable and commonly used as an additive in the manufacture of other alloys or as de-oxidants, de-sulphurising agents or for similar uses in the metallurgy of non-ferrous metals. However, copper phosphide (phosphor copper) containing more than 15% by weight of phosphorus falls in heading 2853.
Subheading note
In this chapter, the following expressions have the meanings hereby assigned to them:
a. Copper-zinc base alloys (brasses):
Alloys of copper and zinc, with or without other elements. When other elements are present:
- zinc predominates by weight over each of such other elements,
- any nickel content by weight is less than 5% (see copper-nickel-zinc alloys (nickel silvers)), and
- any tin content by weight is less than 3% (see copper-tin alloys (bronzes)).
b. Copper-tin base alloys (bronzes):
Alloys of copper and tin, with or without other elements. When other elements are present, tin predominates by weight over each of such other elements, except that when the tin content is 3% or more the zinc content by weight may exceed that of tin but must be less than 10%.
c. Copper-nickel-zinc base alloys (nickel silvers):
Alloys of copper, nickel and zinc, with or without other elements. The nickel content is 5% or more by weight (see copper-zinc alloys (brasses)).
d. Copper-nickel base alloys:
Alloys of copper and nickel, with or without other elements but in any case, containing by weight not more than 1% of zinc. When other elements are present, nickel predominates by weight over each of such other elements.
Section notes
-
This section does not cover:
a. prepared paints, inks or other products with a basis of metallic flakes or powder (heading 3207 to 3210, 3212, 3213 or 3215);
b. ferro-cerium or other pyrophoric alloys (heading 3606);
c. headgear or parts thereof of heading 6506 or 6507;
d. umbrella frames or other articles of heading 6603;
e. goods of Chapter 71 (for example, precious-metal alloys, base metal clad with precious metal, imitation jewellery);
f. articles of Section XVI (machinery, mechanical appliances and electrical goods);
g. assembled railway or tramway track (heading 8608) or other articles of Section XVII (vehicles, ships and boats, aircraft);
h. instruments or apparatus of Section XVIII, including clock or watch springs;
ij. lead shot prepared for ammunition (heading 9306) or other articles of Section XIX (arms and ammunition);
k. articles of Chapter 94 (for example, furniture, mattress supports, luminaires and lighting fittings, illuminated signs, prefabricated buildings);
l. articles of Chapter 95 (for example, toys, games, sports requisites);
m. hand sieves, buttons, pens, pencil-holders, pen nibs, monopods, bipods, tripods and similar articles or other articles of Chapter 96 (miscellaneous manufactured articles); or
n. articles of Chapter 97 (for example, works of art).
-
Throughout the classification, the expression ‘parts of general use’ means:
a. articles of heading 7307, 7312, 7315, 7317 or 7318 and similar articles of other base metal, other than articles specially designed for use exclusively in implants in medical, surgical, dental or veterinary sciences (heading 9021)
b. springs and leaves for springs, of base metal, other than clock or watch springs (heading 9114); and
c. articles of heading 8301, 8302, 8308, 8310 and frames and mirrors, of base metal, of heading 8306.
In Chapters 73 to 76 and 78 to 82 (but not in heading 7315), references to parts of goods do not include references to parts of general use as defined above.
Subject to the preceding paragraph and to note 1 to Chapter 83, the articles of Chapter 82 or 83 are excluded from Chapters 72 to 76 and 78 to 81.
-
Throughout the classification, the expression ‘base metals’ means: iron and steel, copper, nickel, aluminium, lead, zinc, tin, tungsten (wolfram), molybdenum, tantalum, magnesium, cobalt, bismuth, cadmium, titanium, zirconium, antimony, manganese, beryllium, chromium, germanium, vanadium, gallium, hafnium, indium, niobium (columbium), rhenium and thallium.
-
Throughout the classification, the term ‘cermets’ means products containing a microscopic heterogeneous combination of a metallic component and a ceramic component. The term ‘cermets’ includes sintered metal carbides (metal carbides sintered with a metal).
-
Classification of alloys (other than ferro-alloys and master alloys as defined in Chapters 72 and 74):
a. An alloy of base metals is to be classified as an alloy of the metal which predominates by weight over each of the other metals.
b. An alloy composed of base metals of this section and of elements not falling within this section is to be treated as an alloy of base metals of this section if the total weight of such metals equals or exceeds the total weight of the other elements present.
c. In this section, the term ‘alloys’ includes sintered mixtures of metal powders, heterogeneous intimate mixtures obtained by melting (other than cermets) and intermetallic compounds.
-
Unless the context otherwise requires, any reference in the classification to a base metal includes a reference to alloys which, by virtue of note 5 above, are to be classified as alloys of that metal.
-
Classification of composite articles:
Except where the headings otherwise require, articles of base metal (including articles of mixed materials treated as articles of base metal under the General Interpretative rules) containing two or more base metals are to be treated as articles of the base metal predominating by weight over each of the other metals.
For this purpose:
a. Iron and steel, or different kinds of iron or steel, are regarded as one and the same metal.
b. An alloy is regarded as being entirely composed of that metal as an alloy of which, by virtue of note 5, it is classified.
c. A cermet of heading 8113 is regarded as a single base metal.
-
In this section, the following expressions have the meanings hereby assigned to them:
a. Waste and scrap
All metal waste and scrap, and metal goods definitely not usable as such because of breakage, cutting-up, wear or other reasons.
b. Powders
Products of which 90% or more by weight passes through a sieve having a mesh aperture of 1mm.
-
For the purposes of Chapters 74 to 76 and 78 to 81, the following expressions have the meanings hereby assigned to them :
(a) Bars and rods
Rolled, extruded, drawn or forged products, not in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including “flattened circles” and “modified rectangles”, of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including “modified rectangular”) cross-section exceeds one-tenth of the width. The expression also covers cast or sintered products, of the same forms and dimensions, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings.
Wire-bars and billets of Chapter 74 with their ends tapered or otherwise worked simply to facilitate their entry into machines for converting them into, for example, drawing stock (wire-rod) or tubes, are however to be taken to be unwrought copper of heading 7403. This provision applies mutatis mutandis to the products of Chapter 81.
(b) Profiles
Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform cross-section along their whole length, which do not conform to any of the definitions of bars, rods, wire, plates, sheets, strip, foil, tubes or pipes. The expression also covers cast or sintered products, of the same forms, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings.
(c) Wire
Rolled, extruded or drawn products, in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including “flattened circles” and “modified rectangles”, of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including “modified rectangular”) cross-section exceeds one-tenth of the width.
(d) Plates, sheets, strip and foil
Flat-surfaced products (other than the unwrought products), coiled or not, of solid rectangular (other than square) cross-section with or without rounded corners (including “modified rectangles” of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel) of a uniform thickness, which are :
-
of rectangular (including square) shape with a thickness not exceeding one-tenth of the width;
-
of a shape other than rectangular or square, of any size, provided that they do not assume the character of articles or products of other headings.
Headings for plates, sheets, strip, and foil apply, inter alia, to plates, sheets, strip, and foil with patterns (for example, grooves, ribs, chequers, tears, buttons, lozenges) and to such products which have been perforated, corrugated, polished or coated, provided that they do not thereby assume the character of articles or products of other headings.
(e) Tubes and pipes
Hollow products, coiled or not, which have a uniform cross-section with only one enclosed void along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons, and which have a uniform wall thickness.
Products with a rectangular (including square), equilateral triangular or regular convex polygonal cross-section, which may have corners rounded along their whole length, are also to be considered as tubes and pipes provided the inner and outer cross-sections are concentric and have the same form and orientation. Tubes and pipes of the foregoing cross-sections may be polished, coated, bent, threaded, drilled, waisted, expanded, cone-shaped or fitted with flanges, collars or rings
-
General Rules for the Interpretation of goods
Classification of goods in the Tariff shall be governed by the following principles:
Rule 1
The titles of sections, chapters and sub-chapters are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes and, provided such headings or notes do not otherwise require, according to the following provisions.
Rule 2
- Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also be taken to include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), presented unassembled or disassembled.
- Any reference in a heading to a material or substance shall be taken to include a reference to mixtures or combinations of that material or substance with other materials or substances. Any reference to goods of a given material or substance shall be taken to include a reference to goods consisting wholly or partly of such material or substance. The classification of goods consisting of more than one material or substance shall be according to the principles of rule 3.
Rule 3
When, by application of rule 2(b) or for any other reason, goods are prima facie classifiable under two or more headings, classification shall be effected as follows:
- the heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods;
- mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable;
- when goods cannot be classified by reference to 3(a) or (b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.
Goods which cannot be classified in accordance with the above rules shall be classified under the heading appropriate to the goods to which they are most akin.
Rule 5
In addition to the foregoing provisions, the following rules shall apply in respect of the goods referred to therein:
- camera cases, musical instrument cases, gun cases, drawing-instrument cases, necklace cases and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long-term use and presented with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith. This rule does not, however, apply to containers which give the whole its essential character;
- subject to the provisions of rule 5(a), packing materials and packing containers ( 1 ) presented with the goods therein shall be classified with the goods if they are of a kind normally used for packing such goods. However, this provision is not binding when such packing materials or packing containers are clearly suitable for repetitive use.
Rule 6
For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related subheading notes and, mutatis mutandis, to the above rules, on the understanding that only subheadings at the same level are comparable. For the purposes of this rule, the relative section and chapter notes also apply, unless the context requires otherwise.