Analysis
HTS 7104.91.50 covers diamonds: other under heading 7104 (synthetic or reconstructed precious or semiprecious stones, whether or not worked or…).
Within this group the rate runs from duty-free to 6.4%. Compared with 7104.99.10 (cut but not set, and suitable for use in the manufacture of jewelry), which pays duty-free, a misclassification either way moves the duty by 6.4 percentage points.
The general duty rate is 6.4% of the customs value, which is above most the rates in chapter 71 (85th percentile of 108 lines with an ad valorem rate). On a shipment valued at $10,000 that is $640 in duty before any Chapter 99 additions or preference claims.
Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 12 others can enter duty-free instead of paying 6.4%. It is also eligible under GSP, the developing-country programme, which Congress has to renew; check whether GSP is in force on the entry date.
The column 2 rate, for countries without normal trade relations, is 50%, 7.8 times the general rate.
Neighbouring 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 |
| 7104.99.10 | Cut but not set, and suitable for use in the manufacture of jewelry | Free |
| 7104.99.50 | Other: other | 6.4% |