HTS heading · chapter 71
7104
Synthetic or reconstructed precious or semiprecious stones, whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed precious or semiprecious stones, temporarily strung for convenience of transport
Analysis
Heading 7104 of the Harmonized Tariff Schedule covers synthetic or reconstructed precious or semiprecious stones, whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed precious or semiprecious stones, temporarily strung for…. It divides into 5 six-digit subheadings and 7 eight-digit tariff lines, with 7 ten-digit statistical suffixes below them.
The spread of 6.4 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 6.4%, applies to 7104.91.50 (diamonds: other) and 7104.99.50 (other: other).
2 of its 7 lines with a percentage rate are duty-free at the general rate (29%) and 5 are dutiable, from duty-free up to 6.4%. The median line pays 3%.
The largest subheadings are 7104.91 (diamonds, 2 lines), 7104.99 (other, 2 lines), 7104.10 (unnamed, 1 line) and 7104.21 (unnamed, 1 line).
By Census's concordance, most of its statistical lines are made by Jewelry and Silverware Manufacturing (339910) and Other Electronic Component Manufacturing (334419). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 7104.10.00 | Piezo-electric quartz | 3% |
| 7104.21.00 | Other, unworked or simply sawn or roughly shaped: diamonds | 3% |
| 7104.29.00 | Other, unworked or simply sawn or roughly shaped: other | 3% |
| 7104.91.10 | Cut but not set, and suitable for use in the manufacture of jewelry | Free |
| 7104.91.50 | Diamonds: other | 6.4% |
| 7104.99.10 | Cut but not set, and suitable for use in the manufacture of jewelry | Free |
| 7104.99.50 | Other: other | 6.4% |