7108 — Gold, incl. gold plated with platinum, unwrought or not further worked than semi-manufactured or in powder form

7108 Gold (including platinum-coated galvanic gold) raw or semi-processed or powdered (+): non-monetary: 7108 11 – powder 7108 12 – in other raw forms 7108 13 – in other semi-processed forms 7108 20 – monetary

This heading covers various unwrought, semi-manufactured or powder forms of gold or its alloys (as defined in the General Explanatory Note to this Chapter) or gold electroplated with platinum. However, this heading does not cover gold clad with precious metal. Gold has a characteristic yellow colour; it does not oxidise even at high temperatures and has exceptional chemical resistance to most reagents, including acids (it is, however, attacked by aqua regia). After silver and copper, it is the best conductor of heat and electricity. Gold is the most malleable and ductile of all metals, but it is very soft and is therefore rarely used in the pure state, except for electroplating. In accordance with Note 5 to this Chapter (see the General Explanatory Note to this Chapter), this heading covers the following gold alloys: (1) Gold-silver alloys, varying in colour from yellow through green to white, depending on the proportions of the constituent metals. They are used in jewellery, and also in electrical contacts and in special solders with a high melting point. (2) Gold-copper alloys, used in the manufacture of coins, jewellery, goldsmiths' wares or in electrical contacts. (3) Gold-silver-copper alloys, used mainly in jewellery, by goldsmiths, in dentistry or as solders. These alloys may contain zinc and cadmium, and are also used as solders. The alloy called 'doré' or 'gold doré', consisting mainly of silver and copper, falls in this heading when it contains 2 % or more by weight of gold. It is obtained from certain cupriferous pyrites and from residues from the treatment of blister copper, which are subsequently refined to separate the constituent metals. (4) Gold-copper-nickel alloys, sometimes with additions of zinc and magnesium, are alloys (known as 'white' or, in some countries, 'grey' gold) often used as a substitute for platinum. Other types of 'white' gold contain 2 % or more by weight of palladium and are therefore excluded from this heading (heading 7110). (5) Gold-nickel alloys, used in the manufacture of electrical contacts. This heading covers gold and gold alloys in the same forms as those described in connection with silver. The provisions of the Explanatory Note to heading 7106 therefore apply here, mutatis mutandis. Subheading Explanatory Note. Subheading 7108 20 This subheading covers gold which is the subject of exchange between national or international monetary authorities or authorised banks.

Notes

Machine translation. The original is the Russian text of the EAEU tariff, and customs goes by it; this translation is for understanding only and has no legal force.

1. Subject to the provisions of Note 1(A) to Section VI and the following exceptions, this Chapter includes all articles consisting wholly or partly of:

(a) natural or cultivated pearls or precious or semi-precious stones (natural, artificial or reconstructed); or

(b) from precious metals or metals clad with precious metals.

2. (A) Headings 7113, 7114 and 7115 do not include articles in which the precious metal or metal clad with the precious metal is present only as minor components, such as fine fittings or minor finishes (e.g. monograms, rims and edgings), and the provisions of point (b) of note 1 do not apply to these articles.

(B) Heading 7116 does not include articles containing precious metals or metals clad in precious metals (other than small constituent parts).

3. This group does not include:

(a) amalgams of precious metals or precious metals in the colloidal state (heading 2843);

(b) sterile surgical suture materials, dental filling materials or other products of Chapter 30;

(c) goods of Chapter 32 (e.g. glossy);

(d) catalysts on carriers (heading 3815);

(e) articles of heading 4202 or 4203 (see note 3(B) to chapter 42);

(f) articles of heading 4303 or 4304;

(g) goods of Section XI (textiles and textile articles);

(h) footwear, headgear or other articles of Chapter 64 or 65;

(ij) umbrellas, canes or other articles of Chapter 66;

(k) abrasive materials of heading 6804 or 6805 or of Chapter 82 containing a crumb or powder of precious or semi-precious stones (natural or artificial); articles of Chapter 82 with a working part of precious or semi-precious stones (natural, artificial or reconstructed); machinery, equipment, machinery, electrical goods, or parts thereof, of Section XVI. However, articles and parts thereof consisting wholly of precious or semi-precious stones (natural, artificial or reconstructed) are classified in this Chapter, with the exception of unfixed processed sapphires and diamonds for pickup needles (heading 8522);

(l) Articles of Chapter 90, 91 or 92 (scientific instruments, clocks of all kinds, musical instruments);

(m) weapons or parts thereof (Chapter 93);

(n) articles referred to in Note 2 to Chapter 95;

(o) articles of Chapter 96, in accordance with Note 4 to Chapter 96; or

(p) original sculptures or figurines (heading 9703), collectibles (heading 9705) or antiques more than one hundred years old (heading 9706), other than natural or cultivated pearls or precious or semi-precious stones.

4. (A) The term “precious metal” means silver, gold and platinum.

(B) The term platinum means platinum, iridium, osmium, palladium, rhodium, and ruthenium.

(C) The term “precious or semi-precious stones” does not apply to the materials referred to in Note 2(b) to Chapter 96.

5. In this chapter, any alloy (including an agglomerated mixture and an intermetallic compound) containing a precious metal shall be considered a precious metal alloy if its share in the alloy is not less than 2% by weight. Alloys of precious metals should be classified according to the following rules:

(a) an alloy containing 2% or more platinum by weight, as a platinum alloy;

(b) an alloy containing 2 wt.% or more of gold but without platinum, or containing less than 2 wt.%, as an alloy of gold;

(c) other alloys containing 2 % or more by weight of silver, as silver alloys.

6. Unless otherwise specified in the context, any reference in the Nomenclature to precious metals or to any particular precious metal shall include a reference to alloys of precious metals or a particular metal in accordance with the rules set out in Note 5 above. However, this does not apply to metals clad with precious metals, base metals or non-metals coated with precious metals by a galvanic method.

7. Throughout the Nomenclature, the term “precious metal clad metal” means a material made from a metal, on one or more surfaces of which a coating of precious metal is coated by soldering, welding, hot rolling or similar mechanical means. Unless otherwise specified in the context, the term also means a base metal inlaid with a precious metal.

8. Subject to the provisions of Note 1(A) to Section VI, goods corresponding to the description of heading 7112 shall be classified in that heading and in no other heading of the Nomenclature.

9. For the purposes of heading 7113, the term “jewelry” means:

(a) any small items of personal adornment (e.g. rings, bracelets, necklaces, brooches, earrings, watch chains, key chains, pendants, tie pins, cufflinks, religious or other medals and signs); and

(b) articles for personal use, usually carried in pockets, handbags, men's or on the body (e.g. cigarette case, snuffboxes, pill boxes, powder boxes, purses with a chain or rosary).

These articles may be combined with or decorated with, for example, natural or cultivated pearls, precious or semi-precious stones, artificial or reconstructed precious or semi-precious stones, turtle shell products, mother-of-pearl, ivory, natural or reconstructed amber, gagat or coral.

10. For the purposes of heading 7114, the term “works of gold or silver craftsmen” means ornaments, utensils, toiletries, smoking utensils and other articles for the household, institutions or religious purposes.

11. For the purpose of heading 7117, the term “jewelry” means jewellery as defined above in note 9 (a) to this chapter (other than buttons or other articles of heading 9606 or ridges, hairpins and hairpins of heading 9615), without natural or cultivated pearls, precious or semi-precious stones (natural, artificial or reconstructed), without precious metals or metals clad with precious metals (not counting galvanic coatings or minor parts of precious metals or metals or precious metals).

Subheading notes

English text as published in Annex I to Regulation (EU) 2021/1832 (Combined Nomenclature). The EAEU tariff and the EU nomenclature copy these notes from the same convention. For a Russian declaration the binding version is the Russian one: Annex to Decision No 80 of the EEC Council of 14 September 2021.

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 0,5 mm.

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 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.

Additional note of the Eurasian Economic Union

Machine translation. The original is the Russian text of the EAEU tariff, and customs goes by it; this translation is for understanding only and has no legal force.

1. For the purposes of subheadings 7106 91 000 1, 7108 12 000 1, 7108 20 000 1, 7110 11 000 1, 7110 21 000 1 the term “ingot” means a metal article cast in the form of a truncated pyramid, a truncated cone, a prism (square, rectangular or polygonal cross-section) or a cylinder not otherwise treated.