HS Code for Cut sapphires

Cut sapphires are classified under HS code 7103.91. This code falls within Chapter 71, which covers natural or cultured pearls, precious or semi-precious stones, and precious metals. Heading 7103 specifically addresses precious stones (other than diamonds) and semi-precious stones, whether or not worked or graded but not strung, mounted, or set. The classification differentiates between stones that are unworked or simply sawn (7103.10) and those that have been "worked." Subheading 7103.91 is a specific category for rubies, sapphires, and emeralds that have undergone working processes such as faceting, polishing, or carving. The "cut" aspect is the defining characteristic that moves the product from the "unworked" category to the "worked" category. It is essential that these stones are not yet mounted or set in jewelry, as that would change the classification to Heading 7113. The value and origin of the sapphire do not change this primary classification code.

Products Included

• Faceted blue sapphires (loose)
• Cabochon-cut star sapphires
• Polished yellow, pink, or green sapphires
• Carved sapphire gemstones
• Calibrated cut sapphires for jewelry making

Common Misclassification

The most common misclassification occurs between worked sapphires (7103.91) and unworked or roughly shaped sapphires (7103.10). If a sapphire has only been sawn or roughly cleaved to prepare it for further cutting, it remains in the unworked category. Another significant point of confusion is the distinction between loose cut sapphires and those that have been set. Once a sapphire is mounted in a ring, earring, or pendant, it is classified as articles of jewelry under HS code 7113.19. Additionally, synthetic or reconstructed sapphires, even if cut and polished, are excluded from 7103 and must be classified under HS code 7104.91. Distinguishing between natural and synthetic stones is critical for legal compliance.

FAQ

What is the HS code for Cut sapphires?

The HS code for worked (cut) natural sapphires is 7103.91.

What code is used if the sapphire is set in a gold ring?

If the sapphire is set in jewelry, it is classified under HS code 7113.19.