Customs Tariff - Schedule, Chapter 71 (2026)

1. Subject to Note 1 (a) to Section VI and except as provided below, all articles consisting wholly or partly: (a) Of natural or cultured pearls or of precious or semi-precious stones (natural, synthetic or reconstructed), or (b) Of precious metal or of metal clad with precious metal, are to be classified in this Chapter.

2. (A) Headings 71.13, 71.14 and 71.15 do not cover articles in which precious metal or metal clad with precious metal is present as minor constituents only, such as minor fittings or minor ornamentation (for example, monograms, ferrules and rims), and paragraph (b) of the foregoing Note does not apply to such articles. (B) Heading 71.16 does not cover articles containing precious metal or metal clad with precious metal (other than as minor constituents).

3. This Chapter does not cover: (a) Amalgams of precious metal, or colloidal precious metal (heading 28.43); (b) Sterile surgical suture materials, dental fillings or other goods of Chapter 30; (c) Goods of Chapter 32 (for example, lustres); (d) Supported catalysts (heading 38.15); (e) Articles of heading 42.02 or 42.03 referred to in Note 3 (B) to Chapter 42; (f) Articles of heading 43.03 or 43.04; (g) Goods of Section XI (textiles and textile articles); (h) Footwear, headgear or other articles of Chapter 64 or 65; (ij) Umbrellas, walking-sticks or other articles of Chapter 66; (k) Abrasive goods of heading 68.04 or 68.05 or Chapter 82, containing dust or powder of precious or semi-precious stones (natural or synthetic); articles of Chapter 82 with a working part of precious or semi-precious stones (natural, synthetic or reconstructed); machinery, mechanical appliances or electrical goods, or parts thereof, of Section XVI. However, articles and parts thereof, wholly of precious or semi-precious stones (natural, synthetic or reconstructed) remain classified in this Chapter, except unmounted worked sapphires and diamonds for styli (heading 85.22); (l) Articles of Chapter 90, 91 or 92 (scientific instruments, clocks and watches, musical instruments); (m)Arms or parts thereof (Chapter 93); (n) Articles covered by Note 2 to Chapter 95; (o) Articles classified in Chapter 96 by virtue of Note 4 to that Chapter; or (p) Original sculptures or statuary (heading 97.03), collectors' pieces (heading 97.05) or antiques of an age exceeding one hundred years (heading 97.06), other than natural or cultured pearls or precious or semi-precious stones.

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.

5. For the purpose 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: Issued January 1, 2026 <!-- page break --> CUSTOMS TARIFF - SCHEDULE 71 - ii (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.

6. Except where the context otherwise requires, any reference in the Nomenclature to precious metal or to any particular precious metal includes a reference to alloys treated as alloys of precious metal or of the particular metal in accordance with the rules in Note 5 above, but not to metal clad with precious metal or to base metal or non-metals plated with precious metal.

7. Throughout the Nomenclature the expression "metal clad with precious metal" means material made with a base of metal upon one or more surfaces of which there is affixed by soldering, brazing, welding, hot-rolling or similar mechanical means a covering of precious metal. Except where the context otherwise requires, the expression also covers base metal inlaid with precious metal.

8. Subject to Note 1 (a) to Section VI, goods answering to a description in heading 71.12 are to be classified in that heading and in no other heading of the Nomenclature.

9. For the purposes of heading 71.13, the expression "articles of jewellery" means: (a) Any small objects of personal adornment (for example, rings, bracelets, necklaces, brooches, ear-rings, watch-chains, fobs, pendants, tie-pins, cuff-links, dress-studs, religious or other medals and insignia); and (b) Articles of personal use of a kind normally carried in the pocket, in the handbag or on the person (for example, cigar or cigarette cases, snuff boxes, cachou or pill boxes, powder boxes, chain purses or prayer beads). These articles may be combined or set, for example, with natural or cultured pearls, precious or semi-precious stones, synthetic or reconstructed precious or semi-precious stones, tortoise shell, mother-of-pearl, ivory, natural or reconstituted amber, jet or coral.

10. For the purpose of heading 71.14, the expression "articles of goldsmiths' or silversmiths' wares" includes such articles as ornaments, tableware, toilet-ware, smokers' requisites and other articles of household, office or religious use.

11. For the purpose of heading 71.17, the expression "imitation jewellery" means articles of jewellery within the meaning of paragraph (a) of Note 9 above (but not including buttons or other articles of heading 96.06, or dress-combs, hair-slides or the like, or hairpins, of heading 96.15), not incorporating natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed) nor (except as plating or as minor constituents) precious metal or metal clad with precious metal. Subheading Notes.

1. For the purpose of subheadings 7106.10, 7108.11, 7110.11, 7110.21, 7110.31 and 7110.41, the expressions "powder" and "in powder form" mean products of which 90% or more by weight passes through a sieve having a mesh aperture of 0.5 mm.

2. Notwithstanding the provisions of Chapter Note 4 (B), for the purpose 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 subheading of heading 71.10, 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. Statistical Note. (NB This note does not form part of the Customs Tariff legislation.)

1. For the statistical purposes of classification Nos. 7114.11.00.11, 7144.11.00.91, 7114.19.00.11, 7114.19.00.91, 7114.20.00.11 and 7114.20.00.91, the description “subject to custom duty based on excise duty” means the items classified within these classification numbers contain an excisable good such as alcohol or tobacco, when being imported. Issued January 1, 2026 <!-- page break --> 71 - 1 CUSTOMS TARIFF - SCHEDULE Tariff Unit of MFN Applicable SS Description of Goods Item Meas. Tariff Preferential Tariffs I. -NATURAL OR CULTURED PEARLS AND PRECIOUS OR SEMI- PRECIOUS STONES 71.01 Pearls, natural or cultured, whether or not worked or graded but not strung, mounted or set; pearls, natural or cultured, temporarily strung for convenience of transport. 7101.10.00 00 -Natural pearls - Free CCCT, LDCT, GPT, UST, MXT, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free -Cultured pearls: 7101.21.00 00 - -Unworked - Free CCCT, LDCT, GPT, UST, MXT, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free 7101.22.00 00 - -Worked - Free CCCT, LDCT, GPT, UST, MXT, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free 71.02 Diamonds, whether or not worked, but not mounted or set. 7102.10.00 -Unsorted Free CCCT, LDCT, GPT, UST, MXT, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free 10 - - - - -Of a weight equal to or greater than 0.5 carat each ............................... CTM 90 - - - - -Other ...................................................................................................... CTM -Industrial: 7102.21.00 00 - -Unworked or simply sawn, cleaved or bruted CTM Free CCCT, LDCT, GPT, UST, MXT, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free 7102.29.00 00 - -Other CTM Free CCCT, LDCT, GPT, UST, MXT, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free -Non-industrial: Issued January 1, 2026 <!-- page break --> 71 - 2 CUSTOMS TARIFF - SCHEDULE Tariff Unit of MFN Applicable SS Description of Goods Item Meas. Tariff Preferential Tariffs 7102.31.00 - -Unworked or simply sawn, cleaved or bruted Free CCCT, LDCT, GPT, UST, MXT, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free 10 - - - - -Of a weight equal to or greater than 0.5 carat each ............................... CTM 90 - - - - -Other ...................................................................................................... CTM 7102.39.00 - -Other Free CCCT, LDCT, GPT, UST, MXT, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free 30 - - - - -Of a weight equal to or greater than 0.5 carat each ............................... CTM 90 - - - - -Other ...................................................................................................... CTM 71.03 Precious stones (other than diamonds) and semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded precious stones (other than diamonds) and semi-precious stones, temporarily strung for convenience of transport. 7103.10.00 00 -Unworked or simply sawn or roughly shaped - Free CCCT, LDCT, GPT, UST, MXT, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free -Otherwise worked: 7103.91.00 - -Rubies, sapphires and emeralds Free CCCT, LDCT, GPT, UST, MXT, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free 10 - - - - -Rubies .................................................................................................... - 90 - - - - -Other ...................................................................................................... - 7103.99.00 00 - -Other - Free CCCT, LDCT, GPT, UST, MXT, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free 71.04 Synthetic or reconstructed precious or semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed precious or semi-precious stones, temporarily strung for convenience of transport. 7104.10.00 00 -Piezo-electric quartz - Free CCCT, LDCT, GPT, UST, MXT, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free -Other, unworked or simply sawn or roughly shaped: Issued January 1, 2026 <!-- page break --> 71 - 3 CUSTOMS TARIFF - SCHEDULE Tariff Unit of MFN Applicable SS Description of Goods Item Meas. Tariff Preferential Tariffs 7104.21.00 - -Diamonds Free CCCT, LDCT, GPT, UST, MXT, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free 10 - - - - -Of a weight equal to or greater than 0.5 carat each ............................... CTM 90 - - - - -Other ...................................................................................................... CTM 7104.29.00 00 - -Other - Free CCCT, LDCT, GPT, UST, MXT, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free -Other: 7104.91.00 - -Diamonds Free CCCT, LDCT, GPT, UST, MXT, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free 10 - - - - -Of a weight equal to or greater than 0.5 carat each ............................... CTM 90 - - - - -Other ...................................................................................................... CTM 7104.99.00 00 - -Other - Free CCCT, LDCT, GPT, UST, MXT, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free 71.05 Dust and powder of natural or synthetic precious or semi-precious stones. 7105.10.00 -Of diamonds Free CCCT, LDCT, GPT, UST, MXT, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free 20 - - - - -Synthetic ................................................................................................ CTM 90 - - - - -Other ...................................................................................................... CTM 7105.90.00 00 -Other KGM Free CCCT, LDCT, GPT, UST, MXT, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free II. -PRECIOUS METALS AND METALS CLAD WITH PRECIOUS METAL 71.06 Silver (including silver plated with gold or platinum), unwrought or in semi-manufactured forms, or in powder form. Issued January 1, 2026 <!-- page break --> 71 - 4 CUSTOMS TARIFF - SCHEDULE Tariff Unit of MFN Applicable SS Description of Goods Item Meas. Tariff Preferential Tariffs 7106.10.00 00 -Powder GRM Free CCCT, LDCT, GPT, UST, MXT, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free -Other: 7106.91.00 - -Unwrought Free CCCT, LDCT, GPT, UST, MXT, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free - - - - -Containing by weight 92.5% or more of silver: 11 - - - - - -Bullion .................................................................................................. GRM 19 - - - - - -Other .................................................................................................... GRM 20 - - - - -Containing by weight less than 92.5% of silver ...................................... GRM 7106.92.00 - -Semi-manufactured Free CCCT, LDCT, GPT, UST, MXT, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free - - - - -Containing by weight 92.5% or more of silver: 11 - - - - - -In bars, sheets or plates ....................................................................... GRM 19 - - - - - -Other .................................................................................................... GRM 90 - - - - -Other ...................................................................................................... GRM 7107.00.00 00 Base metals clad with silver, not further worked than semi- GRM Free CCCT, LDCT, GPT, UST, manufactured. MXT, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free 71.08 Gold (including gold plated with platinum) unwrought or in semi- manufactured forms, or in powder form. -Non-monetary: 7108.11.00 00 - -Powder GRM Free CCCT, LDCT, GPT, UST, MXT, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free 7108.12.00 - -Other unwrought forms Free CCCT, LDCT, GPT, UST, MXT, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free - - - - -Containing by weight not less than 99.95% of gold: 11 - - - - - -Bullion .................................................................................................. GRM 19 - - - - - -Other .................................................................................................... GRM - - - - -Containing by weight less than 99.95% of gold: 21 - - - - - -Bullion .................................................................................................. GRM 22 - - - - - -Dore ..................................................................................................... GRM Issued January 1, 2026 <!-- page break --> 71 - 5 CUSTOMS TARIFF - SCHEDULE Tariff Unit of MFN Applicable SS Description of Goods Item Meas. Tariff Preferential Tariffs 29 - - - - - -Other .................................................................................................... GRM 7108.13.00 00 - -Other semi-manufactured forms GRM Free CCCT, LDCT, GPT, UST, MXT, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free 7108.20.00 00 -Monetary GRM Free CCCT, LDCT, GPT, UST, MXT, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free 7109.00.00 00 Base metals or silver, clad with gold, not further worked than semi- GRM Free CCCT, LDCT, GPT, UST, manufactured. MXT, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free 71.10 Platinum, unwrought or in semi-manufactured forms, or in powder form. -Platinum: 7110.11.00 00 - -Unwrought or in powder form GRM Free CCCT, LDCT, GPT, UST, MXT, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free 7110.19.00 00 - -Other GRM Free CCCT, LDCT, GPT, UST, MXT, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free -Palladium: 7110.21.00 00 - -Unwrought or in powder form GRM Free CCCT, LDCT, GPT, UST, MXT, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free 7110.29.00 00 - -Other GRM Free CCCT, LDCT, GPT, UST, MXT, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free -Rhodium: 7110.31.00 00 - -Unwrought or in powder form GRM Free CCCT, LDCT, GPT, UST, MXT, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free Issued January 1, 2026 <!-- page break --> 71 - 6 CUSTOMS TARIFF - SCHEDULE Tariff Unit of MFN Applicable SS Description of Goods Item Meas. Tariff Preferential Tariffs 7110.39.00 00 - -Other GRM Free CCCT, LDCT, GPT, UST, MXT, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free -Iridium, osmium and ruthenium: 7110.41.00 00 - -Unwrought or in powder form GRM Free CCCT, LDCT, GPT, UST, MXT, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free 7110.49.00 00 - -Other GRM Free CCCT, LDCT, GPT, UST, MXT, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free 7111.00.00 00 Base metals, silver or gold, clad with platinum, not further worked than GRM Free CCCT, LDCT, GPT, UST, semi-manufactured. MXT, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free 71.12 Waste and scrap of precious metal or of metal clad with precious metal; other waste and scrap containing precious metal or precious metal compounds, of a kind used principally for the recovery of precious metal other than goods of heading 85.49. 7112.30.00 00 -Ash containing precious metal or precious metal compounds KGM Free CCCT, LDCT, GPT, UST, MXT, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free -Other: 7112.91.00 - -Of gold, including metal clad with gold but excluding sweepings Free CCCT, LDCT, GPT, UST, containing other precious metals MXT, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free 10 - - - - -Scrap jewellery ....................................................................................... KGM 90 - - - - -Other ...................................................................................................... KGM 7112.92.00 00 - -Of platinum, including metal clad with platinum but excluding KGM Free CCCT, LDCT, GPT, UST, sweepings containing other precious metals MXT, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free Issued January 1, 2026 <!-- page break --> 71 - 7 CUSTOMS TARIFF - SCHEDULE Tariff Unit of MFN Applicable SS Description of Goods Item Meas. Tariff Preferential Tariffs 7112.99.00 00 - -Other KGM Free CCCT, LDCT, GPT, UST, MXT, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free III. -JEWELLERY, GOLDSMITHS' AND SILVERSMITHS' WARES AND OTHER ARTICLES 71.13 Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal. -Of precious metal whether or not plated or clad with precious metal: 7113.11 - -Of silver, whether or not plated or clad with other precious metal 7113.11.10 - - -Findings, not plated or clad 5% CCCT, LDCT, GPT, UST, MXT, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free 10 - - - - -Incorporating diamonds of a weight equal to or greater than 0.5 carat each ....................................................................................................... - 90 - - - - -Other ...................................................................................................... - 7113.11.90 - - -Other 8.5% CCCT, LDCT, UST, MXT, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free GPT: 5% 10 - - - - -Incorporating diamonds of a weight equal to or greater than 0.5 carat each ....................................................................................................... - 90 - - - - -Other ...................................................................................................... - 7113.19 - -Of other precious metal, whether or not plated or clad with precious metal 7113.19.10 - - -Findings, not plated or clad 5% CCCT, LDCT, GPT, UST, MXT, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free 10 - - - - -Incorporating diamonds of a weight equal to or greater than 0.5 carat each ....................................................................................................... - 90 - - - - -Other ...................................................................................................... - 7113.19.90 - - -Other 6.5% CCCT, LDCT, UST, MXT, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free GPT: 5% Issued January 1, 2026 <!-- page break --> 71 - 8 CUSTOMS TARIFF - SCHEDULE Tariff Unit of MFN Applicable SS Description of Goods Item Meas. Tariff Preferential Tariffs 10 - - - - -Incorporating diamonds of a weight equal to or greater than 0.5 carat each........................................................................................................ - 90 - - - - -Other ...................................................................................................... - 7113.20 -Of base metal clad with precious metal 7113.20.10 - - -Findings 5% CCCT, LDCT, GPT, UST, MXT, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free 10 - - - - -Incorporating diamonds of a weight equal to or greater than 0.5 carat each........................................................................................................ - 90 - - - - -Other ...................................................................................................... - 7113.20.90 - - -Other 8.5% CCCT, LDCT, UST, MXT, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free GPT: 5% 10 - - - - -Incorporating diamonds of a weight equal to or greater than 0.5 carat each........................................................................................................ - 90 - - - - -Other ...................................................................................................... - 71.14 Articles of goldsmiths' or silversmiths' wares and parts thereof, of precious metal or of metal clad with precious metal. -Of precious metal whether or not plated or clad with precious metal: 7114.11.00 - -Of silver, whether or not plated or clad with other precious metal 5.5% CCCT, LDCT, UST, MXT, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free GPT: 4% - - - - -Articles of tableware: 11 - - - - - -Subject to customs duty based on excise duty .................................... - 12 - - - - - -Other, incorporating diamonds of a weight equal to or greater than 0.5 carat each............................................................................................. - 19 - - - - - -Other .................................................................................................... - - - - - -Other: 91 - - - - - -Subject to customs duty based on excise duty .................................... - 92 - - - - - -Other, incorporating diamonds of a weight equal to or greater than 0.5 carat each............................................................................................. - 99 - - - - - -Other .................................................................................................... - 7114.19.00 - -Of other precious metal, whether or not plated or clad with precious 5.5% CCCT, LDCT, UST, metal MXT, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free GPT: 4% - - - - -Articles of tableware: Issued January 1, 2026 <!-- page break --> 71 - 9 CUSTOMS TARIFF - SCHEDULE Tariff Unit of MFN Applicable SS Description of Goods Item Meas. Tariff Preferential Tariffs 11 - - - - - -Subject to customs duty based on excise duty .................................... - 12 - - - - - -Other, incorporating diamonds of a weight equal to or greater than 0.5 carat each ............................................................................................ - 19 - - - - - -Other .................................................................................................... - - - - - -Other: 91 - - - - - -Subject to customs duty based on excise duty .................................... - 92 - - - - - -Other, incorporating diamonds of a weight equal to or greater than 0.5 carat each ............................................................................................ - 99 - - - - - -Other .................................................................................................... - 7114.20.00 -Of base metal clad with precious metal 5.5% CCCT, LDCT, UST, MXT, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free GPT: 4% - - - - -Articles of tableware: 11 - - - - - -Subject to customs duty based on excise duty .................................... - 12 - - - - - -Other, incorporating diamonds of a weight equal to or greater than 0.5 carat each ............................................................................................ - 19 - - - - - -Other .................................................................................................... - - - - - -Other: 91 - - - - - -Subject to customs duty based on excise duty .................................... - 92 - - - - - -Other, incorporating diamonds of a weight equal to or greater than 0.5 carat each ............................................................................................ - 99 - - - - - -Other .................................................................................................... - 71.15 Other articles of precious metal or of metal clad with precious metal. 7115.10.00 00 -Catalysts in the form of wire cloth or grill, of platinum GRM Free CCCT, LDCT, GPT, UST, MXT, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free 7115.90.00 -Other Free CCCT, LDCT, GPT, UST, MXT, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free 10 - - - - -Incorporating diamonds of a weight equal to or greater than 0.5 carat each ....................................................................................................... GRM 90 - - - - -Other ...................................................................................................... GRM 71.16 Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed). 7116.10.00 -Of natural or cultured pearls 8.5% CCCT, LDCT, UST, MXT, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free GPT: 5% Issued January 1, 2026 <!-- page break --> 71 - 10 CUSTOMS TARIFF - SCHEDULE Tariff Unit of MFN Applicable SS Description of Goods Item Meas. Tariff Preferential Tariffs 10 - - - - -Incorporating diamonds of a weight equal to or greater than 0.5 carat each........................................................................................................ - 90 - - - - -Other ...................................................................................................... - 7116.20 -Of precious or semi-precious stones (natural, synthetic or reconstructed) 7116.20.10 - - -Produced in Canada more than 25 years prior to the date of accounting Free UST, MXT, CIAT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free 10 - - - - -Incorporating diamonds of a weight equal to or greater than 0.5 carat each........................................................................................................ - 90 - - - - -Other ...................................................................................................... - 7116.20.90 - - -Other 6.5% CCCT, LDCT, UST, MXT, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free GPT: 5% 10 - - - - -Incorporating diamonds of a weight equal to or greater than 0.5 carat each........................................................................................................ - 90 - - - - -Other ...................................................................................................... - 71.17 Imitation jewellery. -Of base metal, whether or not plated with precious metal: 7117.11.00 00 - -Cuff-links and studs - 8% CCCT, LDCT, UST, MXT, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free GPT: 5% 7117.19 - -Other 7117.19.10 00 - - -Brass chain, set with rhinestones, for use in the manufacture of jewellery; - Free CCCT, LDCT, GPT, UST, Paua shells in metal settings; MXT, CIAT, CT, CRT, IT, Ornaments for use in the manufacture of footwear or footwear fittings NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free 7117.19.90 00 - - -Other - 8.5% CCCT, LDCT, UST, MXT, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free GPT: 5% Issued January 1, 2026 <!-- page break --> 71 - 11 CUSTOMS TARIFF - SCHEDULE Tariff Unit of MFN Applicable SS Description of Goods Item Meas. Tariff Preferential Tariffs 7117.90.00 00 -Other - 8.5% CCCT, LDCT, UST, MXT, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free GPT: 5% 71.18 Coin. 7118.10.00 00 -Coin (other than gold coin), not being legal tender - 6.5% CCCT, LDCT, UST, MXT, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free GPT: 3% 7118.90.00 -Other Free CCCT, LDCT, GPT, UST, MXT, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free 10 - - - - -Gold coin ................................................................................................ - - - - - -Other: 91 - - - - - -Canadian coins .................................................................................... - 99 - - - - - -Other .................................................................................................... - Issued January 1, 2026 <!-- page break -->