Understanding HTS Chapter 71
HTS Chapter 71 covers Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin. Within this area of precious materials, jewelry and coin, the product name alone is rarely enough to select a heading. Classification depends on whether goods are raw materials or articles, the precious material and fineness, natural or synthetic status, construction and whether an article is jewelry, coin or another named product. Start with a precise commercial description and supporting technical details, then compare the heading wording and relevant section and chapter notes. Also review neighboring chapters when the product has been further processed, combined with other materials or made into a more specific finished article.
Classification factors to review
Precious material
Identify the metal, stone, pearl or imitation material and document fineness or composition.
Raw, worked or mounted form
Unworked materials, semimanufactures, mounted stones and finished articles occupy different headings.
Article identity
Jewelry, goldsmiths’ wares, coin and other articles must be distinguished by design and use.
