HTS heading · chapter 71
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 than diamonds) and semiprecious stones, temporarily strung for convenience of transport
Analysis
Heading 7103 of the Harmonized Tariff Schedule covers precious stones (other than diamonds) and semiprecious stones, whether or not worked or graded but not strung, mounted or set; ungraded precious stones (other than diamonds) and semiprecious stones, temporarily strung…. It divides into 3 six-digit subheadings and 5 eight-digit tariff lines, with 7 ten-digit statistical suffixes below them.
The spread of 10.5 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 10.5%, applies to 7103.10.40 (unworked or simply sawn or roughly shaped: other) and 7103.99.50 (other: other).
3 of its 5 lines with a percentage rate are duty-free at the general rate (60%) and 2 are dutiable, from duty-free up to 10.5%. The median line pays duty-free.
Its median rate of duty-free sits at the 23rd percentile of the headings in chapter 71.
The largest subheadings are 7103.10 (unworked or simply sawn or roughly shaped, 2 lines), 7103.99 (other, 2 lines) and 7103.91 (unnamed, 1 line).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 7103.10.20 | Unworked or simply sawn or roughly shaped: unworked | Free |
| 7103.10.40 | Unworked or simply sawn or roughly shaped: other | 10.5% |
| 7103.91.00 | Rubies, sapphires and emeralds | Free |
| 7103.99.10 | Cut but not set, and suitable for use in the manufacture of jewelry | Free |
| 7103.99.50 | Other: other | 10.5% |