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SECTION XV

 This Section covers base metal and


articles of base metal.
 It covers chapters 72–83 excluding
Chapter 77.
 Chapter 77 is reserved for future use.
 Section note 3 defines base metal.

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Notes
 Note 2 to the section XV defines “Parts
of general use” as:
 (a) Articles of headings;
 73.07
 73.12
 73.15
 73.17
 73.18 2

 And similar articles of other base metal


Note 2 …
 (b) Springs and leaves for spring other
than clock and watch springs (heading
91.14).
 (c) Articles of headings, 83.01, 83.02,
83.08, 83.10 and frames and mirrors of
83.06.

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Parts of general use
 Parts of general use:
 Parts used in different industries.
 Parts, which are not specific in one
machine

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General observation.
 Parts of general use mostly are of base
metal.
 parts of general use in most cases are
classified in section XV.
 Parts of general use are classified
according to material content and not
by function or use.

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Characteristics of Parts of General
use

Classified according to Material


composition
e.g Coupling
Heading 73.07,74.12,75.07,76.09

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Parts of General use.
 Subject to Note 1 to chapter 83 the articles of chapter 82
and 83 are excluded from chapters 72 – 76 & 78 – 81.
Example
Padlock is a part of general use. But its spring is again a
part of general use. The spring cannot be classified with it’s
parent article because it is excluded by note 1 to chapter 83.
For that case it is going to be classified according to its
material of manufacture.
Heading 73.20
Subheading 7320.90.00

 
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Exclusion Notes for Parts of
General Use

Parts of general use are excluded by:


Note 1 to chapter 83
Note 1(g) to section XVI
Note 2(b) to section XVII
Note 1(f) to chapter 90
Note 1(c) to chapter 91
Note 1(a) to chapter 92
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Examples
 Classify;
 A threaded elbows of stainless steel
as part of Book binding machinery of
heading 84.40.

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Examples
Under subheading 8440.90.00 – wrong
because is part of general use.(would it have been
other parts would have been OK but not for parts of general
use)
Note 1(g) to section XVI excludes parts of
general use as defined by note 2 to section XV
The correct heading is 73.07
subheading 7307.22.00

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Examples
 Lorry leaf springs as part of motor
vehicles of Headings (87.01 – 87.05).

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Examples
87.08 – wrong
Note 2(b) to section XVII excludes parts
of general use.
Correct heading 73.20
Subheading 7320.10.00

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Parts of General use.
 Parts in chapters 73 – 76 and 78 – 82 except heading
73.15 references to parts of goods do not include
parts of general use as defined above
Eg. Heading 73.21
Stove, cooker, ranges, grates, barbecue.
 Suppose there is a screws of copper for a cooker where
is it going to be classified?
 it will remain to its parent article and not

according to the material of manufacture.


 Subheading 7321.90.00 and not 7415.33.00

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Cermets

Note 4 of Section XV
Are composites in which ceramic
materials and metals join together,
typically to give something with the high
temperature performance or wear
resistance of a ceramic and the
toughness, flexibility, or electrical
conductivity of a metal.
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cermets:

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Alloy
Note 5
c)In this section the term “alloy”
includes sintered mixtures of metal
powder, heterogeneous intimate
mixtures obtained by melting (other
than cermets) and intermetallic
compounds

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ALLOYS
 Note 5 to section XV governs the classification of alloys
which states;
a) An alloy of base metal is to be classified as an
alloy of the metal that predominates by weight
over each of the other metals.
Example:
Classify an alloy composed of ;
Copper 50 %
Zinc 20 %
Iron 30 %

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Alloys

c) 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.

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Example
Classify
An Alloy in powder form containing;
15% by weight of Copper
25% by weight of Lead
15% by weight of Zinc
45% by weight of granite

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Answer
An alloy will be classified as an alloy of
Lead , Since Copper, Lead and Zinc are
base metals of Section XV to which is to be
taken as the aggregate of weights of each
metal together make 55%.
Compare with 45% weight of granite and
conclude that is an alloy of S.XV
By application of note 5 (b) to section XV
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Classification of alloys
Exceptions:
An Alloy in powder form containing;
60% by weight of Copper
25% by weight of Lead
13% by weight of Zinc
2% by weight of Platinum

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SECTION XIV
 This section has only one chapter (71)
 It covers:
 Natural and cultured pearls, precious
or semi precious stones, precious
metals, metals clad with precious
metal, and article thereof; imitation
jewellery; coin.

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Chapter 71
The chapter is divided into three sub-
chapters:
I. Natural or cultured pearls and precious
or semi precious stones (71.01-71.05)
II. Precious metals and metals clad with
precious metal (71.06-71.12)
III. Jewellery, Goldsmith and Silversmiths’
wares and other articles (71.13-71.18)
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NOTES
 Note 4 to chapter 71 describes :
(A) Precious metal means Silver, Gold and
platinum.
(B) Platinum means platinum, iridium,
osmium, palladium, rhodium and
ruthenium.

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NOTES …
 Note 5 to chapter 71:
 Governs the rules of classifying alloys of
Precious metals.
 Any alloy containing precious metal is
treated as an alloy of precious metal if any
one precious metal constitutes as much as
2% by weight of the alloy.

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NOTES …
 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 will be an alloy of Gold.

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NOTES …
c) Other alloys other than platinum or gold
containing 2% or more by weight of silver
are to be treated as alloys of silver.

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Note 7
 Throughout the Nomenclature the expression
“ Metal clad with precious metal “ means
material made with a base 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.

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Note 9(a)
 Article of Jewellery means;
a) Any small object of personal adornment made
from gold or silver –heading 71.13
 Examples: rings, bracelets, necklaces, brooches, ear-
rings, fobs, pendants, watch-chain, tie-pins, cuff-links,
dress-studs, religious or other medals and insignia.

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Note 9(b)
b) Articles of personal use of a kind normally carried in
the pocket, in the handbag or on the person
Example: cigar or cigarette cases , snuff
boxes, cachou or pill boxes, powder boxes, chain
purses or prayer beads).

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Note 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.

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Note 11
 Imitation Jewellery;
 All the Articles of Jewellery within the
meaning of Paragraph (a) of note 9, not
incorporating natural or cultured pearls,
precious or semi-precious stones nor
precious metal or metal clad with precious
metal are to be classified in heading 71.17

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COINS
 Coins (other than gold coin) are also
classified in this Chapter in heading
71.18

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Case study 1
Classify an alloy in powder form containing
86% by weight of Copper
7% by weight of Lead
3% by weight of Zinc
2% by weight of gold
0.2 % by weight iridium
0.8% by weight osmium

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Case study 2
 Alloy in intermetallic compounds
containing
 96% by weight of copper
 0.5% by weight of platinum
 2% by weight of gold
 0.5% by weight of palladium
 1% by weight of rhodium
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Case study 3
An Alloy in powder form containing;
86% by weight of Copper
9% by weight of Lead
2% by weight of siver
1.5% by weight of gold
0.2 % by weight iridium
0.8% by weight osmium
0.5% by weight Palladium
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THE END

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