HS Code for Polished diamonds
Polished synthetic diamonds are classified under HS code 7104.91. This classification falls within Chapter 71, which governs precious stones and metals. Heading 7104 is specifically reserved for synthetic or reconstructed precious or semi-precious stones, distinguishing them from natural stones. The subheading 7104.91 identifies diamonds that have been "worked"—meaning they have undergone cutting, faceting, or polishing—but are not yet mounted or set in jewelry. The classification is based on the origin of the stone (laboratory-grown via CVD or HPHT methods) and its state of completion. Even if the diamond is of gem quality and visually identical to a natural stone, its synthetic origin mandates classification under 7104 rather than 7102.
Products Included
- Lab-grown polished brilliant-cut diamonds
- Synthetic diamond cabochons
- Worked synthetic industrial diamonds
- Polished lab-created diamond baguettes
- Graded but unset synthetic diamonds
Common Misclassification
The most common misclassification is using HS code 7102.39, which is for natural polished diamonds. Customs authorities strictly differentiate between natural and synthetic stones; misdeclaring lab-grown diamonds as natural can lead to significant penalties. Another error is using 7104.21, which is for unworked or simply sawn synthetic diamonds. Once a stone has been faceted or polished beyond a rough shape, it must move to 7104.91. Finally, if the diamond is set in a ring or necklace, it must be classified under 7113 as jewelry.
FAQ
What is the HS code for polished synthetic diamonds?
The correct HS code for worked, unset synthetic diamonds is 7104.91.
Are lab-grown diamonds taxed differently than natural ones?
Duty rates often differ between natural (7102) and synthetic (7104) stones depending on the country of import and existing trade agreements. Always verify the specific tariff schedule for your region.
Alternative HS Codes
Industry
Frequently Asked Questions
What is the HS code for Polished diamonds?
The HS code for Polished diamonds is 710491 (Stones; diamonds, n.e.c. in heading 7104, worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed precious or semi-precious stones, temporarily strung for convenience of transport).
How do I classify Polished diamonds for customs?
Polished diamonds is classified under HS code 710491 — Stones; diamonds, n.e.c. in heading 7104, worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed precious or semi-precious stones, temporarily strung for convenience of transport. This is a 6-digit subheading level code.
Is the HS code for Polished diamonds the same in all countries?
The base HS code 710491 for Polished diamonds is internationally standardized for the first 6 digits across 200+ countries. Individual countries may add additional digits for national tariff lines and specific classifications.