HS Code for Cut gemstones

The classification of cut gemstones under HS code 7103.99 is determined by the mineralogical nature of the stone and the degree of processing it has undergone. Chapter 71 of the Harmonized System covers natural or cultured pearls, precious or semi-precious stones, and precious metals. Within this chapter, heading 7103 is reserved for precious stones (other than diamonds) and semi-precious stones. The subheading 7103.99 specifically addresses stones that have been \"worked.\" In the context of the HS, \"worked\" means the stones have been subjected to processes beyond simple sawing, cleaving, or rough shaping. This includes stones that have been faceted, polished, or carved into specific shapes for use in jewelry or ornamentation. However, a critical requirement for this code is that the stones must not be strung, mounted, or set. If the stones are permanently set into a ring or necklace, they would transition to heading 7113. The exclusion of diamonds (7102) and the specific exclusion of rubies, sapphires, and emeralds (7103.91) makes 7103.99 the residual category for all other natural worked semi-precious and precious stones. This includes a vast array of minerals such as quartz, amethyst, citrine, topaz, garnet, tourmaline, jade, and opal. The classification also requires that the stones are natural; synthetic versions are moved to 7104. Furthermore, the stones must not be simply sawn or roughly shaped, as those fall under 7103.10. The distinction is vital for customs valuation and the application of specific trade regulations regarding natural resources.

Products Included

• Faceted amethyst stones
• Polished jade cabochons
• Cut citrine for jewelry making
• Worked tourmaline and garnets
• Carved semi-precious stones

Common Misclassification

The most frequent confusion occurs with HS code 7103.10, which is for unworked or simply sawn stones. If a stone has been polished to a high shine, it must move to 7103.99. Another common error is using 7103.91, which is strictly reserved for rubies, sapphires, and emeralds. Finally, if the stones are already set in metal, they must be classified under 7113 as jewelry.

FAQ

What is the HS code for cut gemstones?

The HS code for worked (cut or polished) natural precious or semi-precious stones, excluding diamonds, rubies, sapphires, and emeralds, is 7103.99.

Can these stones be imported on a string?

They can only be classified here if they are temporarily strung for the convenience of transport. If they are permanently strung or graduated, they may be classified as jewelry under 7116.