GENERAL INTERPRETATIVE RULES (GIR)
GIR1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 7106 SILVER (INCLUDING SILVER PLATED WITH GOLD OR PLATINUM), UNWROUGHT OR IN SEMI-MANUFACTURED FORMS, OR IN POWDER FORM.
GIR 5b REFERS TO THE TYPE OF PACKAGING.
GIR6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 710691 OTHER, UNWROUGHT.
CHAPTER 71 NOTE 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 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.