UK Harmonised System · Section XV — Base metals and articles of base metal

Chapter 75 — Nickel and articles thereof

8 headings sit inside this chapter. HMRC's official chapter notes below govern how goods are assigned to it under the WCO General Rules of Interpretation. To classify a specific product in this chapter, use the TariffFlow classify workspace. Every plan includes Guided questions, current HMRC measures, sharing, the library, and a Case Pack. Free includes five classifications per billing period.

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Official chapter notes

Verbatim text published by HMRC. These are the legal basis for classification decisions in this chapter; the "General Rules of Interpretation" point at them directly.

### Subheading notes 1. In this chapter, the following expressions have the meanings hereby assigned to them: a. nickel, not alloyed: Metal containing by weight at least 99% of nickel plus cobalt, provided that: (i) the cobalt content by weight does not exceed 1.5%, and (ii) the content by weight of any other element does not exceed the limit specified in the following table: | Element | Limiting content % by weight | |-|-| | Fe (Iron) | 0.5 | | O (Oxygen) | 0.4 | | Other elements, each | 0.3 | b. nickel alloys: Metallic substances in which nickel predominates by weight over each of the other elements provided that: (i) the content by weight of cobalt exceeds 1.5%, (ii) the content by weight of at least one of the other elements is greater than the limit specified in the foregoing table, or (iii) the total content by weight of elements other than nickel plus cobalt exceeds 1%. 2. Notwithstanding the provisions of Note 9(c) to Section XV, for the purposes of subheading [7508 10](/commodities/7508100000) 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.

Headings in Chapter 75

Each 4-digit heading below groups a family of related products. The full 10-digit commodity code is chosen further down the tree based on the product's material, form, and intended use.

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