Silver alloy classification under Chapter 71 remains unchanged despite gold plating on contact tapes.

Contact tapes made of silver alloy with gold plating were treated as silver for tariff purposes under Note 5 to Chapter 71, because references to precious metal include alloys treated as precious-metal alloys. The note excludes only metal clad with precious metal or base metal plated with precious metal, and the gold plating did not change the character of the underlying silver alloy. On that interpretation, the tapes remained classifiable as silver, and the Revenue's challenge lacked merit.

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Issues: Whether contact tapes made of silver alloy with gold plating were classifiable as silver under Note 5 to Chapter 71 for the purpose of additional duty of customs.

Analysis: Note 5 to Chapter 71 provides that any reference to a precious metal includes alloys treated as alloys of precious metal, but does not extend to metal clad with precious metal or base metal plated with precious metal. On that scheme, the silver alloy in question was to be treated as silver itself. The gold plating did not alter the classification, since coating one metal with another does not change the character of the underlying alloy for tariff purposes.

Conclusion: The contact tapes were correctly classified as silver, and the Revenue's appeal was without merit.

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