Copper and articles thereof
Chapter Notes
In this Chapter, the following expressions have the meanings hereby assigned to them:
(a) Refined copper
Metal containing at least 99.85 per cent. by weight of copper; or
Metal containing at least 97.5 per cent. 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 | ||
| Elements | 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 | 1.0 |
| Other elements (*), each | 0.3 | |
*Other elements are, for example, AI, 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 per cent.
(c) Master alloys
Alloys containing with other elements more than 10 per cent by weight, of copper not usefully malleable and commonly used as an additive in the manufacture of other alloys or as deoxidants, de-sulphuring agents or for similar uses in the metallurgy of non-ferrous metals. However, copper phosphide (phosphor copper) containing more than 15% by weight of phos- phorous falls in heading 2853. [Clause 1(c) substituted by Finance Act, 2016]
(d) Bars and rods Rolled,
extruded, drawn or forged products, not in coils, which have a uniform solid crosssection 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 7403.
(e) Profiles Rolled,
extruded, drawn, forged or formed products, coiled or not, of a uniform crosssection 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 crosssection 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.
(g) Plates, sheets, strip and foil
Flat-surfaced products (other than the unwrought products of heading 7403), 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:
(i) of a rectangular (including square) shape with a thickness not exceeding one-tenth of the width,
(ii) 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 7409 and 7410 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.
[HS2022 Changes in this heading w.e.f. 1 Jan 2022 by Finance Act, 2021 - In the Note, Clauses (d), (e), (f), (g) and (h) omitted]
Chapter Sub-Heading Notes
In this Chapter the following expressions have the meanings hereby assigned to them:
(a) Copper-zinc base alloys (brasses) Alloys of copper and zinc, with or without other elements. When other elements are present:
(i) zinc predominates by weight over each of such other elements;
(ii) any nickel content by weight is less than 5%. [see copper-nickel-zinc alloys (nickel silvers)]; and
(iii) 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.
Tariff Items
| Heading | Sub Heading | Item No. | Dash | Description | Unit | BCD | BCD Effective | IGST | SWS |
|---|---|---|---|---|---|---|---|---|---|
| 7401 | COPPER MATTES; CEMENT COPPER (PRECIPITATED COPPER) | ||||||||
| 7401 | 7401 00 | - | Copper mattes; Cement copper (precipitated copper): | ||||||
| 7401 | 7401 00 | 7401 00 10 | --- | Copper mattes | Kg. | 5% | |||
| 7401 | 7401 00 | 7401 00 90 | --- | Cement copper (precipitated copper) | kg. | 5% | |||
| 7402 | UNREFINED COPPER; COPPER ANODES FOR ELECTROLYTIC REFINING | ||||||||
| 7402 | 7402 00 | - | Unrefined copper; copper anodes for electrolytic refining : | ||||||
| 7402 | 7402 00 | 7402 00 10 | --- | Blister copper | kg. | 5% | |||
| 7402 | 7402 00 | 7402 00 90 | --- | Other | kg. | 5% | |||
| 7403 | REFINED COPPER AND COPPER ALLOYS, UNWROUGHT | ||||||||
| 7403 | 7403 11 00 | -- | Cathodes and sections of cathodes | kg. | 5% | ||||
| 7403 | 7403 12 00 | -- | Wire-bars | kg. | 5% | ||||
| 7403 | 7403 13 00 | -- | Billets | kg. | 5% | ||||
| 7403 | 7403 19 00 | -- | Other | kg. | 5% | ||||
| 7403 | 7403 21 00 | -- | Copper-zinc base alloys (brass) | kg. | 5% | ||||
| 7403 | 7403 22 | -- | Copper-tin base alloys (bronze) : | ||||||
| 7403 | 7403 22 | 7403 22 10 | --- | Phosphor bronze | kg. | 5% | |||
| 7403 | 7403 22 | 7403 22 90 | --- | Other | kg. | 5% | |||
| 7403 | 7403 29 00 | -- | Other copper alloys (other than master alloys of heading 7405) | kg. | 5% | ||||
| 7404 | COPPER WASTE AND SCRAP | ||||||||
| 7404 | 7404 00 | - | Copper waste and scrap: | ||||||
| 7404 | 7404 00 | 7404 00 11 | ---- | Empty or discharged cartridges of all bores and sizes | kg. | 2.5% | |||
| 7404 | 7404 00 | 7404 00 12 | ---- | Copper scrap, namely the following : copper wire scrap covered by ISRI code words Barley, Berry and Birch; heavy copper scrap covered by ISRI code word Candy;unalloyed copper scrap covered by ISRI code word Cliff; copper wire nodules scrap covered by ISRI code words Clove, Cobra and Cocoa; light copper scrap covered by ISRI Code word Dream; muntz metal tubes covered by ISRI code word Palms; Miscellaneous copper-containing skimming, grindings, ashes, irony brass and copper, residues and slags covered by ISRI code word 'Drove'; Copper wire scrap with various types of insultation covered by ISRI code word 'Druid' | kg. | 2.5% | |||
| 7404 | 7404 00 | 7404 00 19 | ---- | Other | kg. | 2.5% | |||
| 7404 | 7404 00 | 7404 00 21 | ---- | Empty or discharged cartridges of all bores and sizes, including the following: clean fired 70/30 brass shells free of bullets, iron and any other foreign material covered by ISRI code word ‘Lake’; clean muffled (popped) 70/30 brass shells free of bullets, iron and any other foreign material covered by ISRI code word ‘Lamb’ | kg. | 2.5% | |||
| 7404 | 7404 00 | 7404 00 22 | ---- | Brass scrap, namely the following : refinery brass scrap covered by ISRI code word Drink; composition of red brass scrap covered by ISRI code word Ebony; red brass composition turnings scrap covered by ISRI code word Enerv; genuine babbit-lined brass bushings scrap covered by ISRI code word Elder; machinery or hard brass solids scrap covered by ISRI code word Engel; machinery or hand brass solids scrap covered by ISRI code word Erin; cocks and faucets scrap covered by ISRI code word Grape; yellow brass scrap covered by ISRI code word Honey; yellow brass castings covered by ISRI code word Ivory; new brass clippings covered by ISRI code word Label; yellow brass primer covered by ISRI code word Lark; brass pipe covered by ISRI code word Melon; yellow brass rod turnings covered by ISRI code word Night;new yellow brass rod ends covered by ISRI code word Noble; yellow brass turnings covered by ISRI code word Nomad; mixed unsweated auto radiators covered by ISRI code word Ocean; a dmiralty brass condenser tubes covered by ISRI code word Pales; aluminium brass condenser tubes covered by ISRI code word Pallu; | kg. | 2.5 % | |||
| 7404 | 7404 00 | 7404 00 24 | ---- | Bronze scrap, including the following:manganese bronze solids covered ISRI code word ‘Parch’; High lead bronze solids and borings covered by ISRI code word ‘Elias’ | kg. | 2.5% | |||
| 7404 | 7404 00 | 7404 00 25 | ---- | Copper nickel scrap, including the following: new cupro nickel clips and solids covered by ISRI code word ‘Dandy’; cupro nickel solids covered by ISRI code word ‘Daunt’; soldered cupro-nickel solids covered by ISRI code word ‘Delta’; cupro nickel spinnings, turnings, borings covered by ISRI code word ‘Decoy’; | kg. | 2.5% | |||
| 7404 | 7404 00 | 7404 00 29 | ---- | Other | kg. | 2.5% | |||
| 7405 | MASTER ALLOYS OF COPPER | ||||||||
| 7405 | 7405 00 00 | MASTER ALLOYS OF COPPER | kg. | 5% | |||||
| 7406 | COPPER POWDERS AND FLAKES | ||||||||
| 7406 | 7406 10 00 | - | Powders of non-lamellar structure | kg. | 5% | ||||
| 7406 | 7406 20 00 | - | Powders of lamellar structure; flakes | kg. | 5% | ||||
| 7407 | COPPER BARS, RODS AND PROFILES | ||||||||
| 7407 | 7407 10 | - | Of refined copper : | ||||||
| 7407 | 7407 10 | 7407 10 10 | --- | Electrolytic copper rods or black copper rods | kg. | 5% | |||
| 7407 | 7407 10 | 7407 10 20 | --- | Other copper rods | kg. | 5% | |||
| 7407 | 7407 10 | 7407 10 30 | --- | Copper bars (excluding hollow bars) | kg. | 5% | |||
| 7407 | 7407 10 | 7407 10 40 | --- | Hollow bars of copper | kg. | 5% | |||
| 7407 | 7407 10 | 7407 10 51 | ---- | Hollow profiles | kg. | 5% | |||
| 7407 | 7407 10 | 7407 10 59 | ---- | Other | kg. | 5% | |||
| 7407 | 7407 10 | 7407 10 90 | --- | Other | kg. | 5% | |||
| 7407 | 7407 21 | -- | Of copper-zinc base alloys (brass) : | ||||||
| 7407 | 7407 21 | 7407 21 10 | --- | Bars | kg. | 5% | |||
| 7407 | 7407 21 | 7407 21 20 | --- | Rods | kg. | 5% | |||
| 7407 | 7407 21 | 7407 21 30 | --- | Hollow bars | kg. | 5% | |||
| 7407 | 7407 21 | 7407 21 90 | --- | Other | kg. | 5% | |||
| 7407 | 7407 29 | -- | Other : | ||||||
| 7407 | 7407 29 | 7407 29 10 | --- | Rods of bronze and similar alloys | kg. | 5% | |||
| 7407 | 7407 29 | 7407 29 21 | ---- | Hollow | kg. | 5% | |||
| 7407 | 7407 29 | 7407 29 29 | ---- | Other | kg. | 5% | |||
| 7407 | 7407 29 | 7407 29 90 | --- | Other | kg. | 5% | |||
| 7408 | COPPER WIRE | ||||||||
| 7408 | 7408 11 | -- | Of which the maximum cross-sectional dimension exceeds 6 mm : | ||||||
| 7408 | 7408 11 | 7408 11 10 | --- | Copper weld wire | kg. | 5% | |||
| 7408 | 7408 11 | 7408 11 90 | --- | Other | kg. | 5% | |||
| 7408 | 7408 19 | -- | Other : | ||||||
| 7408 | 7408 19 | 7408 19 10 | --- | Copper weld wire | kg. | 5% | |||
| 7408 | 7408 19 | 7408 19 20 | --- | Welding wire | kg. | 5% | |||
| 7408 | 7408 19 | 7408 19 90 | --- | Other | kg. | 5% | |||
| 7408 | 7408 21 | -- | Of copper-zinc base alloys (brass) : | ||||||
| 7408 | 7408 21 | 7408 21 10 | --- | Of which the maximum cross-sectional dimension exceeds 6 mm | kg. | 5% | |||
| 7408 | 7408 21 | 7408 21 90 | --- | Other | kg. | 5% | |||
| 7408 | 7408 22 | -- | Of copper-nickel base alloys (cupro-nickel) or copper-nickel-zinc base alloys (nickel silver) : | ||||||
| 7408 | 7408 22 | 7408 22 10 | --- | Silver plated flattened wire of copper (lametta) | kg. | 5% | |||
| 7408 | 7408 22 | 7408 22 20 | --- | Other of which the maximum cross-sectional dimension exceeds 6 mm | kg. | 5% | |||
| 7408 | 7408 22 | 7408 22 90 | --- | Other | kg. | 5% | |||
| 7408 | 7408 29 | -- | Other : | ||||||
| 7408 | 7408 29 | 7408 29 10 | --- | Wire of bronze and similar alloys | kg. | 5% | |||
| 7408 | 7408 29 | 7408 29 90 | --- | Other | kg. | 5% | |||
| 7409 | COPPER PLATES, SHEETS AND STRIP, OF A THICKNESS EXCEEDING 0.12.5 MM | ||||||||
| 7409 | 7409 11 00 | -- | In coils | kg. | 5% | ||||
| 7409 | 7409 19 00 | -- | Other | kg. | 5% | ||||
| 7409 | 7409 21 00 | -- | In coils | kg. | 5% | ||||
| 7409 | 7409 29 00 | -- | Other | kg. | 5% | ||||
| 7409 | 7409 31 00 | -- | In coils | kg. | 5% | ||||
| 7409 | 7409 39 00 | -- | Other | kg. | 5% | ||||
| 7409 | 7409 40 00 | - | Of copper-nickel base alloys (cupro-nickel) or copper-nickel-zinc base alloys (nickel silver) | kg. | 5% | ||||
| 7409 | 7409 90 00 | - | Of other copper alloys | kg. | 5% | ||||
| 7410 | COPPER FOIL (WHETHER OR NOT PRINTED OR BACKED WITH PAPER, PAPERBOARD, PLASTICS OR SIMILAR BACKING MATERIALS) OF A THICKNESS (EXCLUDING ANY BACKING) NOT EXCEEDING 0.12.5 MM | ||||||||
| 7410 | 7410 11 00 | -- | Of refined copper | kg. | 5% | ||||
| 7410 | 7410 12 00 | -- | Of copper alloys | kg. | 5% | ||||
| 7410 | 7410 21 00 | -- | Of refined copper | kg. | 5% | ||||
| 7410 | 7410 22 00 | -- | Of copper alloys | kg. | 5% | ||||
| 7411 | COPPER TUBES AND PIPES | ||||||||
| 7411 | 7411 10 00 | - | Of refined copper | kg. | 7.5% | ||||
| 7411 | 7411 21 00 | -- | Of copper-zinc base alloys (brass) | kg. | 7.5% | ||||
| 7411 | 7411 22 00 | -- | Of copper-nickel base alloys (cupro-nickel) or copper-nickel-zinc base alloys (nickel silver) | kg. | 7.5% | ||||
| 7411 | 7411 29 00 | -- | Other | kg. | 7.5% | ||||
| 7412 | COPPER TUBE OR PIPE FITTINGS (FOR EXAMPLE, COUPLINGS, ELBOWS, SLEEVES) | ||||||||
| 7412 | 7412 10 00 | - | Of refined copper | kg. | 7.5% | ||||
| 7412 | 7412 20 | - | Of copper alloys : | ||||||
| 7412 | 7412 20 | 7412 20 11 | ---- | Tube-well strainer | kg. | 7.5% | |||
| 7412 | 7412 20 | 7412 20 12 | ---- | Hose connectors | kg. | 7.5% | |||
| 7412 | 7412 20 | 7412 20 19 | ---- | Other | kg. | 7.5% | |||
| 7412 | 7412 20 | 7412 20 90 | --- | Fittings of bronze or other alloys of copper | kg. | 7.5% | |||
| 7413 | STRANDED WIRE, CABLES, PLATED BANDS AND THE LIKE, OF COPPER, NOT ELECTRICALLY INSULATED | ||||||||
| 7413 | 7413 00 00 | STRANDED WIRE, CABLES, PLATED BANDS AND THE LIKE, OF COPPER, NOT ELECTRICALLY INSULATED | kg. | 10% | |||||
| 7415 | NAILS, TACKS, DRAWING PINS, STAPLES (OTHER THAN THOSE OF HEADING 8305) AND SIMILAR ARTICLES, OF COPPER OR OF IRON OR STEEL WITH HEADS OF COPPER; SCREWS, BOLTS, NUTS, SCREW HOOKS, RIVETS, COTTERS, COTTER-PINS, WASHERS (INCLUDING SPRING WASHERS) AND SIMILAR ARTICLES, OF COPPER | ||||||||
| 7415 | 7415 10 00 | - | Nails and tacks, drawing pins, staples and similar articles | kg. | 10% | ||||
| 7415 | 7415 21 00 | -- | Washers (including spring washers) | kg. | 10% | ||||
| 7415 | 7415 29 00 | -- | Other | kg. | 10% | ||||
| 7415 | 7415 33 | -- | Screws; bolts and nuts : | ||||||
| 7415 | 7415 33 | 7415 33 10 | --- | Screws for wood | kg. | 10% | |||
| 7415 | 7415 33 | 7415 33 90 | --- | Other | kg. | 10% | |||
| 7415 | 7415 39 | -- | Other : | ||||||
| 7415 | 7415 39 | 7415 39 10 | --- | Rivets (excluding tubular or bifurcated) | kg. | 10% | |||
| 7415 | 7415 39 | 7415 39 90 | --- | Other | kg. | 10% | |||
| 7418 | TABLE, KITCHEN OR OTHER HOUSEHOLD ARTICLES AND PARTS THEREOF, OF COPPER; POT SCOURERS AND SCOURING OR POLISHING PADS, GLOVES AND THE LIKE, OF COPPER; SANITARY WARE AND PARTS THEREOF, OF COPPER | ||||||||
| 7418 | 7418 10 | - | Table, kitchen or other household articles and parts thereof; Pot scourers and scouring or polishing pads, gloves and the like: | ||||||
| 7418 | 7418 10 | 7418 10 10 | - - - | Pot scourers and scouring or polishing pads, gloves and the like | kg. | 20 % | |||
| 7418 | 7418 10 | 7418 10 21 | - - - - | Of Brass | kg. | 20% | |||
| 7418 | 7418 10 | 7418 10 22 | - - - - | Of Copper | kg. | 20% | |||
| 7418 | 7418 10 | 7418 10 23 | - - - - | Of other copper alloys | kg. | 20% | |||
| 7418 | 7418 10 | 7418 10 24 | - - - - | E.P.N.S. Ware | kg. | 20% | |||
| 7418 | 7418 10 | 7418 10 31 | - - - - | Of E.P.N.S | kg. | 20% | |||
| 7418 | 7418 10 | 7418 10 39 | - - -- | Other | kg. | 20% | |||
| 7418 | 7418 10 | 7418 10 90 | - - - | Parts | kg. | 20% | |||
| 7418 | 7418 20 | - | Sanitary ware and parts thereof : | ||||||
| 7418 | 7418 20 | 7418 20 10 | --- | Sanitary ware | kg. | 10% | |||
| 7418 | 7418 20 | 7418 20 20 | --- | Parts of sanitary ware | kg. | 10% | |||
| 7419 | OTHER ARTICLES OF COPPER | ||||||||
| 7419 | 7419 20 00 | - | Cast, moulded, stamped or forged, but not further worked | kg. | 10% | ||||
| 7419 | 7419 80 | - | Other : | ||||||
| 7419 | 7419 80 | 7419 80 10 | --- | Reservoirs, tanks, vats and similar containers | kg. | 10% | |||
| 7419 | 7419 80 | 7419 80 20 | --- | Articles of copper alloys electro-plated with nickel-silver | kg. | 10% | |||
| 7419 | 7419 80 | 74198030 | -- | Articles of brass | kg. | 10% | |||
| 7419 | 7419 80 | 74198040 | --- | Copper worked articles | kg. | 10% | |||
| 7419 | 7419 80 | 74198050 | --- | Copper chain | kg. | 10% | |||
| 7419 | 7419 80 | 74198090 | --- | Other articles of copper | kg. | 10% |