CHAPTER 74

 Notes.

1.-In this Chapter the following expressions have the meanings hereby assigned to them :

(a) Refined copper

    Metal containing at least 99.85 % by weight of copper; or

    Metal containing at least 97.5 % by weight of copper, provided that the content by weight of any other
     element does not exceed the limit specified in the following table :


TABLE - Other elements




 Element                               Limiting content % by weight    


 Ag           Silver                            0.25
 As           Arsenic                           0.5
 Cd           Cadmium                           1.3
 Cr           Chromium                          1.4
 Mg           Magnesium                         0.8
 Pb           Lead                              1.5
 S            Sulphur                           0.7
 Sn           Tin                               0.8
 Te           Tellurium                         0.8
 Zn           Zinc                              1
 Zr           Zirconium                         0.3
 Other elements*, each                          0.3



  * Other elements are, for example, Al, Be, Co, Fe, Mn, Ni, Si.

(b) Copper alloys

    Metallic substances other than unrefined copper in which copper predominates by weight over each of the
     other elements, provided that :

    (i)the content by weight of at least one of the other elements is greater than the limit specified in the
          foregoing table; or

   (ii)the total content by weight of such other elements exceeds 2.5 %.

(c) Master alloys

    Alloys containing with other elements more than 10 % by weight of copper, not usefully malleable and
     commonly used as an additive in the manufacture of other alloys or as de-oxidants, de-sulphurising agents or
     for similar uses in the metallurgy of non-ferrous metals. However, copper phosphide (phosphor copper)
     containing more than 15 % by weight of phosphorus falls in heading 28.48.

(d) Bars and rods

    Rolled, extruded, drawn or forged products, not in coils, which have a uniform solid cross-section along their
     whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular
     convex polygons (including " flattened circles " and " modified rectangles ", of which two opposite sides are
     convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular
     (including square), triangular or polygonal cross-section may have corners rounded along their whole length.



      The thickness of such products which have a rectangular (including " modified rectangular ") cross-section
     exceeds one-tenth of the width. The expression also covers cast or sintered products, of the same forms and
     dimensions, which have been subsequently worked after production (otherwise than by simple trimming or de-
     scaling), provided that they have not thereby assumed the character of articles or products of other headings.


 
     Wire-bars and billets with their ends tapered or otherwise worked simply to facilitate their entry into
     machines for converting them into, for example, drawing stock (wire-rod) or tubes, are however to be taken
     to be unwrought copper of heading 74.03.
(e) Profiles

    Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform cross-section along their
     whole length, which do not conform to any of the definitions of bars, rods, wire, plates, sheets, strip, foil,
     tubes or pipes. The expression also covers cast or sintered products, of the same forms, which have been
     subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they
     have not thereby assumed the character of articles or products of other headings.

(f) Wire

    Rolled, extruded or drawn products, in coils, which have a uniform solid cross-section along their whole
     length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex
     polygons (including " flattened circles " and " modified rectangles ", of which two opposite sides are convex
     arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including
     square), triangular or polygonal cross-section may have corners rounded along their whole length. The
     thickness of such products which have a rectangular (including " modified rectangular ") cross-section
     exceeds one-tenth of the width.

    In the case of heading 74.14, however, the term " wire " applies only to products, whether or not in coils, of
     any cross-sectional shape, of which no cross-sectional dimension exceeds 6 mm.

(g) Plates, sheets, strip and foil

    Flat-surfaced products (other than the unwrought products of heading 74.03), coiled or not, of solid
     rectangular (other than square) cross-section with or without rounded corners (including " modified
     rectangles " of which two opposite sides are convex arcs, the other two sides being straight, of equal length
     and parallel) of a uniform thickness, which are :

- of rectangular (including square) shape with a thickness not exceeding one-tenth of the width,
   -  of a shape other than rectangular or square, of any size, provided that they do not assume the character of
        articles or products of other headings.

    Headings 74.09 and 74.10 apply, inter alia, to plates, sheets, strip and foil with patterns (for example,
     grooves, ribs, chequers, tears, buttons, lozenges) and to such products which have been perforated,
     corrugated, polished or coated, provided that they do not thereby assume the character of articles or products
     of other headings.

(h) Tubes and pipes

    Hollow products, coiled or not, which have a uniform cross-section with only one enclosed void along their
     whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular
     convex polygons, and which have a uniform wall thickness. Products with a rectangular (including square),
     equilateral triangular or regular convex polygonal cross-section, which may have corners rounded along their
     whole length, are also to be taken to be tubes and pipes provided the inner and outer cross-sections are
     concentric and have the same form and orientation. Tubes and pipes of the foregoing cross-sections may be
     polished, coated, bent, threaded, drilled, waisted, expanded, cone-shaped or fitted with flanges, collars or
     rings.


 
Subheading Note.

1.-In this Chapter the following expressions have the meanings hereby assigned to them :




  end of page 1284


(a) Copper-zinc base alloys (brasses)

   Alloys of copper and zinc, with or without other elements. When other elements are present :

   - zinc predominates by weight over each of such other elements;
   - any nickel content by weight is less than 5 % (see copper-nickel-zinc alloys (nickel silvers)); and
   - any tin content by weight is less than 3 % (see copper-tin alloys (bronzes)).
(b) Copper-tin base alloys (bronzes)

    Alloys of copper and tin, with or without other elements. When other elements are present, tin predominates
     by weight over each of such other elements, except that when the tin content is 3 % or more the zinc content
     by weight may exceed that of tin but must be less than 10 %.

(c) Copper-nickel-zinc base alloys (nickel silvers)

    Alloys of copper, nickel and zinc, with or without other elements. The nickel content is 5 % or more by
     weight (see copper-zinc alloys (brasses)).

(d) Copper-nickel base alloys

    Alloys of copper and nickel, with or without other elements but in any case containing by weight not more
     than 1 % of zinc. When other elements are present, nickel predominates by weight over each of such other
     elements.


HEADING/
H.S.CODE

DESCRIPTION

SU

ID

VAT

LVY

EXC

74.01

Copper mattes; cement copper (precipitated copper)

7401.0000.00

.

5

5

74.02

Unrefined copper; copper anodes for electrolytic refining

7402.0000.00

.

5

5

74.03

Refined copper and copper alloys, unwrought

7403.1100.00

Cathodes and sections of cathodes

5

5

7403.1200.00

Copper Wirebars

5

5

7403.1300.00

Copper Billets

5

5

7403.1900.00

.

5

5

7403.2100.00

Copperzinc base alloys (brass)

5

5

7403.2200.00

Coppertin base alloys (bronze)

5

5

7403.2900.00

.05)

5

5

74.04

Copper waste and scrap

7404.0000.00

.

5

5

74.05

Master alloys of copper

7405.0000.00

.

5

5

74.06

Copper powders and flakes

7406.1000.00

Copper Powders of nonlamellar structure

5

5

7406.2000.00

Copper Powders of lamellar structure; flakes

5

5

74.07

Copper bars, rods and profiles

7407.1000.00

bars, rods and profile Of refined copper

5

5

7407.2100.00

bars, rods and profile Of copperzinc base alloys (brass)

5

5



HEADING/
H.S.CODE

DESCRIPTION

SU

ID

VAT

LVY

EXC

74.07

Copper bars, rods and profiles

7407.2900.00

Copper bars, rods and profiles not specified

5

5

74.08

Copper wire

7408.1100.00

Copper wire of Refined copper of which the maximum crosssectional
dimension exceeds 6 mm

5

5

7408.1900.00

Copper wire of Refined copper not specified

5

5

7408.2100.00

Copper wire of copperzinc base alloys (brass)

5

5

7408.2200.00

Copper wire of coppernickel base alloys (cupronickel) or coppernickelzinc
base alloys

5

5

7408.2900.00

.

5

5

74.09

Copper plates, sheets and strip, >5mm thick

7409.1100.00

.., of a thickness >0.15 mm,of refined copper, In coils

10

5

7409.1900.00

.., of a thickness >0.15 mm,of refined copper,not In coils

10

5

7409.2100.00

In coils

10

5

7409.2900.00

Copper plates, sheets and stripe, of a t Other

10

5

7409.3100.00

.., of a thickness >0.15 mm, of copperzinc base alloys: In coils

10

5

7409.3900.00

Copper plates, sheets and stripe, of a t Other

10

5

7409.4000.00

Copper plates of coppernickel base alloys or coppernickelzinc base alloys

10

5

7409.9000.00

Copper plates of other copper alloys

10

5

74.10

Copper foil (incl. backed), =<0.15mm thick without backing

7410.1100.00

Copper foil, Not backed of refined copper

10

5

7410.1200.00

Copper foil, Not backed of copper alloys

10

5

7410.2100.00

Copper foil, backed of refined copper

10

5

7410.2200.00

Copper foil, backed of copper alloys

10

5

74.11

Copper tubes and pipes

7411.1000.00

Copper tubes and pipes of refined copper

20

5

7411.2100.00

. copperzinc base alloys (brass)

20

5

7411.2200.00

. coppernickel base alloys (cupronickel) or copperni

20

5

7411.2900.00

.

20

5

74.12

Copper tube or pipe fittings

7412.1000.00

...). Of refined copper

20

5

7412.2000.00

. copper alloys

20

5

74.13

Stranded wire, cables... of copper, not electrically insulated

7413.0000.00

.

20

5

15

74.15

Nails... wholly or partly of copper; copper screws

7415.1000.00

Nails and tacks, drawing pins, staples and similar articles copper

20

5

7415.2100.00

Washers (including spring washers)

20

5

7415.2900.00

... of copper not specified

20

5

7415.3300.00

Screws; bolts and nuts copper

20

5

7415.3900.00

.

20

5

74.18

Table, kitchen, household and sanitary articles...  of copper

7418.1000.00

Table, kitchen or other household articles and parts thereof of copper

20

5

7418.2000.00

Sanitary ware and parts thereof of copper

20

5



HEADING/
H.S.CODE

DESCRIPTION

SU

ID

VAT

LVY

EXC

74.19

Other articles of copper

7419.1000.00

Chain and parts thereof copper

20

5

7419.9100.00

Cast, moulded, stamped or forged, but not further worked copper

20

5

7419.9910.00

Reservoirs, tanks and other containers copper

20

5

7419.9920.00

Accessories for the transmission of electrical energy copper

20

5

7419.9990.00

Other articles of copper Not specified or included in this heading

20

5