THIS BONDING AND CASTING ALLOY INGOTS USED IN DENTISTRY OF SILVER ALLOY IS CLASSIFIED TO COMMODITY CODE 7106919000 IN ACCORDANCE WITH THE FOLLOWING:
GENERAL INTERPRETATIVE RULES (GIR)
GIR1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 7106 AND ANY RELEVANT SECTION OR CHAPTER NOTES.
GIR6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL.
SECTION AND CHAPTER NOTES
4. (A) THE EXPRESSION 'PRECIOUS METAL' MEANS SILVER, GOLD AND PLATINUM.
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 ANY ONE 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.
HARMONISED SYSTEM EXPLANATORY NOTES
HARMONISED SYSTEM EXPLANATORY NOTE TO HEADING 7106.
THE HEADING COVERS SILVER AND ITS ALLOYS IN THE FOLLOWING FORMS:
(II) UNWROUGHT SILVER IN LUMPS, GRAINS, INGOTS, CAST BARS, PELLETS, ETC., ALSO NATIVE SILVER LUMPS, NUGGEST, CRYSTALS, ETC., SEPARATED FROM THEIR GANGUES.