CLASSIFICATICATION HAS BEEN MADE IN ACCORDANCE WITH THE FOLLOWING:
GENERAL INTERPRETATIVE RULES (GIR)
GIR1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 7110 AND ANY RELEVANT SECTION OR CHAPTER NOTES.
GIR6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL. 7110 29 - PALLADIUM, OTHER THAN UNWROUGHT OR IN POWDER FORM.
ALSO CLASSIFIED IN ACCORDANCE WITH :
SECTION AND CHAPTER NOTES
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.
SUBHEADING CHAPTER NOTES
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.
HARMONISED SYSTEM EXPLANATORY NOTES
HSEN NOTE (B) COVERS PALLADIUM.