1. SECTION XIV-XV
Scope
These Sections cover Chapters 71-83

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

3. Chapter 71 The chapter is divided into three sub- chapters:
I. Natural or cultured pearls and precious or semi precious stones ( )
II. Precious metals and metals clad with precious metal ( )
III. Jewellery, Goldsmith and Silversmiths’ wares and other articles ( )

4. NOTES Note 4 to chapter 71 describes :
(A) Precious metal as Silver, Gold and platinum.
(B) Platinum as platinum, iridium, osmium, palladium, rhodium and ruthenium.

5. 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.

6. NOTES …
Alloys of precious metal are to be classified according to the following rules:
If containing 2% or more by weight of platinum will be an alloy of platinum.
If containing 2% or more by weight of gold but no platinum or less than 2% platinum will be an alloy of Gold.

7. NOTES …
Other alloys containing 2% or more by weight of silver are to be treated as alloys of silver.

8. NOTES … Article of jewellery; (Refer note 9(a) & (b))
The list of personal adornments made of gold and silver –heading 71.13
Examples: rings, bracelets, necklaces among others.
(Refer note 9(a) & (b))

9. NOTES … 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
(Refer note 11)

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

11. SECTION XV This Section covers base metal and articles of base metal.
Section note 3 defines base metal.
It covers chapters 72–83 excluding Chapter 77.
Chapter 77 is reserved for future use.

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

13. 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, and frames and mirrors of

14. ALLOYS
Note 5 to section XV governs the classification of alloys which states;
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.

15. Chapter 72 The chapter covers Iron and Steel.
Chapter note 1 defines various terminologies used in the Nomenclature
It is divided into four sub-chapters:
I. Primary materials, Products in granular form
II. Iron and Non Alloy Steel
III. Stainless steel
IV. Other Alloy Steel,Hollow Drill bar and Rods

16. Chapter 73 This chapter covers articles of Iron and Steel.
Chapter note 1, expression ‘cast iron’ applies to products obtained by casting in which iron predominates by weight over each of the other elements.
Chapter note 2 explains the term ‘wire’ as hot or cold-formed products.

17. Chapter 74 This Chapter covers copper and articles thereof.
Chapter note 1 defines the various terms used in the chapter examples; refined copper, copper alloys, master alloys among others.

18. Chapter 75 This Chapter covers Nickel and articles thereof.
Note 1 explains the various terms used examples; profiles, bars and rods, wire among others.
Sub heading note 1 also explains some terms in this chapter examples; nickel not alloyed and nickel alloys.

19. Chapter 76 This chapter covers aluminium and articles thereof.
Note 1 defines the various terminologies used examples; bars and rods, profiles, wire, plates, sheets, strip and foil among others.

20. Chapter 78 This Chapter covers Lead and articles thereof.
Note 1 explains the various terminologies used examples; bars and rods, profiles, wire, plates, sheets, strip and foil among others.

21. Chapter 79 This chapter covers zinc and articles thereof.
Chapter note 1 explains the various terminologies used examples; bars and rods, profiles, wire, plates, sheets, strip and foil among others.

22. Chapter 80 This chapter covers tin and articles thereof.
Chapter note 1 explains various terminologies used examples; bars and rods, profiles, wire, plates, sheets, strip and foil among others.

23. Chapter 81
This chapter covers base metals; cermets and articles thereof. Sub-heading Note 1 :Bars and rods, profiles, wire, plates, sheets, strip and foil defined in chapter 74 applies mutatis mutandis to this chapter. The base metals include: Tungsten, Molybdenum, Tantalum, Magnesium, Cobalt, Bismuth, Cadnium , Titanium, Zirconium, Antimony, Manganese, among others.

24. Chapter 82
This chapter covers tools, implements, spoons and forks of base metal and parts thereof.
Chapter note 2 explains the classification of parts of articles of base metal in this chapter.

25. Chapter 83 This chapter covers miscellaneous articles of base metal.
Parts of base metal are to be classified with their parent articles. Examples of parent articles; padlocks, locks among others.

26. THE END