HTS chapter · section XIV
Chapter 71
Pearls, precious stones and metals
Chapter 71 of the Harmonized Tariff Schedule sits in section XIV (pearls, precious stones and metals). It has 18 headings and 108 eight-digit tariff lines.
The spread of 13.5 percentage points between the cheapest and dearest lines makes misclassification expensive here.
49 of its 108 lines with a percentage rate are duty-free at the general rate (45%) and 59 are dutiable, from duty-free up to 13.5%. The median line pays 3%.
The most finely divided heading is 7113 (articles of jewelry and parts thereof, of precious metal or of metal clad with…), with 15 lines; fine division usually means the rates or the trade statistics differ enough to be worth separating.
6 of its 18 headings are entirely duty-free at the general rate, including 7101 (pearls, natural or cultured, whether or not…), 7102 (diamonds, whether or not worked, but not…) and 7105 (dust and powder of natural or synthetic…).
The heading with the highest median rate is 7111 (base metals, silver or gold, clad with platinum, not further worked than…) at 10%.
Headings
| Heading | Description | Lines | Free | Median rate |
|---|---|---|---|---|
| 7101 | 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… | 5 | 5 | duty-free |
| 7102 | Diamonds, whether or not worked, but not mounted or set | 7 | 7 | duty-free |
| 7103 | Precious stones (other than diamonds) and semiprecious stones, whether or not worked or graded but not strung, mounted or set; ungraded precious stones (other… | 5 | 3 | duty-free |
| 7104 | Synthetic or reconstructed precious or semiprecious stones, whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed… | 7 | 2 | 3% |
| 7105 | Dust and powder of natural or synthetic precious or semi- precious stones | 2 | 2 | duty-free |
| 7106 | Silver (including silver plated with gold or platinum), unwrought or in semimanufactured forms, or in powder form | 5 | 3 | duty-free |
| 7107 | Base metals clad with silver, not further worked than semi- manufactured | 1 | 0 | 3.3% |
| 7108 | Gold (including gold plated with platinum) unwrought or in semi-manufactured forms, or in powder form | 7 | 5 | duty-free |
| 7109 | Base metals or silver, clad with gold, not further worked than semimanufactured | 1 | 0 | 6% |
| 7110 | Platinum, unwrought or in semimanufactured forms, or in powder form | 8 | 8 | duty-free |
| 7111 | Base metals, silver or gold, clad with platinum, not further worked than semimanufactured | 1 | 0 | 10% |
| 7112 | 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… | 4 | 4 | duty-free |
| 7113 | Articles of jewelry and parts thereof, of precious metal or of metal clad with precious metal | 15 | 0 | 5.8% |
| 7114 | Articles of goldsmiths' or silversmiths' wares and parts thereof, of precious metal or of metal clad with precious metal | 10 | 0 | 3% |
| 7115 | Other articles of precious metal or of metal clad with precious metal | 5 | 1 | 3.9% |
| 7116 | Articles of natural or cultured pearls, precious or semiprecious stones (natural, synthetic or reconstructed) | 8 | 1 | 3.9% |
| 7117 | Imitation jewelry | 15 | 6 | 3.9% |
| 7118 | Coin | 2 | 2 | duty-free |