Analysis
Subheading 7104.91 covers diamonds, within heading 7104. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 2 US tariff lines below it are national.
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).
1 of its 2 lines with a percentage rate are duty-free at the general rate (50%) and 1 are dutiable, from duty-free up to 6.4%. The median line pays 3.2%.
The US splits it as follows: 7104.91.10 for cut but not set, and suitable for use in the manufacture of jewelry (duty-free) and 7104.91.50 for diamonds: other (6.4%).
By Census's concordance, most of its statistical lines are made by Jewelry and Silverware Manufacturing (339910). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 7104.91.10 | Cut but not set, and suitable for use in the manufacture of jewelry | Free |
| 7104.91.50 | Diamonds: other | 6.4% |