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. (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
(b) Heading 71.16 does not cover articles containing precious metal or metal
clad with precious metal (other than as minor constituents).
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
(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 2 (B) to Chapter 42;
(f) Articles of heading 43.03 or 43.04;
(g) Goods of Section XI (textiles and textile articles);
(h) Footwear, headgear or other articles of Chapter 64 or 65;
(ij) Umbrellas, walking-sticks or other articles of Chapter 66;
(k) Abrasive goods of heading 68.04 or 68.05 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 (heading 85.22):
(l) Articles of Chapter 90, 91 or 92 (scientific instruments, clocks and
watches, musical instruments);
(m) Arms or parts thereof (Chapter 93);
(n) Articles covered by Note 2 to Chapter 95;
(o) Articles classified in Chapter 96 by virtue of Note 4 to that Chapter; or
(p) Original sculptures or statuary (heading 97.03), collectors' pieces (heading
97.05) or antiques of an age exceeding one hundred years (heading 97.06), other
than natural or cultured pearls or precious or semi-precious stones.
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. 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 anyone 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, of gold but no platinum, or less
than 2%, by weight, of platinum, is to be treated as an alloy of gold;
(c) Other alloys containing 2% or more, by weight, of silver are to be treated
as alloys of silver.
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. 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
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
9. For the purposes of heading 71.13, the expression "articles of jewellery"
(a) Any small objects of personal adornment (gem-set or not) (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 (such as cigarette cases, powder boxes, chain purses,
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
11. For the purposes 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 precious metal.
1. For the purposes of subheadings 7106.10, 7108.11, 7110.11, 7110.21, 7110.31
and 7110.41, the expressions 'powder" and "in powder form" mean products of
which 90 % or more by weight passes through a sieve having a mesh aperture of
2. Notwithstanding the provisions of Chapter Note 4 (b), for the purposes of
subheadings 7110.11 and 7110.19, the expression "platinum" does not include
iridium, osmium, palladium, rhodium or ruthenium.
3. For the classification of alloys in the subheadings of heading 71.10, each
alloy is to be classified with that metal, platinum, palladium, rhodium,
iridium, osmium or ruthenium which predominates by weight over each other of
Explanatory remarks to chapter 71
1. The importation and exportation of gold and silver in any form are allowed
subject to the approval of the Ministry of Commerce and the prior consent of
the Central Bank of the I.R. of Iran, as well as the observance of the
ordinance approved by the Money and Credit Council.
2. The importation of metal coins and blanks is allowed only by the Central Bank
of the I.R. of Iran or by its permission.