HTS heading 7103
Precious stones (other than diamonds) and semiprecious stones, whether or not worked or graded but not strung, mounted or set; ungraded precious stones (other than diamonds) and semiprecious stones, temporarily strung for convenience of transport — 11 codes under this heading, with the duty on each.
| Code | Description | General rate | Units |
|---|---|---|---|
| 7103 | Precious stones (other than diamonds) and semiprecious stones, whether or not worked or graded but not strung, mounted or set; ungraded precious stones (other than diamonds) and semiprecious stones, temporarily strung for convenience of transport + Ch. 99 | not stated | — |
| 7103.10 | Unworked or simply sawn or roughly shaped + Ch. 99 | not stated | — |
| 7103.10.20.00 | Unworked + Ch. 99 | Free | carat |
| 7103.10.40.00 | Other + Ch. 99 | 10.5% | carat |
| 7103.91.00 | Rubies, sapphires and emeralds + Ch. 99 | Free | — |
| 7103.91.00.10 | Rubies + Ch. 99 | Free (inherited from 7103.91.00) | carat |
| 7103.91.00.20 | Sapphires + Ch. 99 | Free (inherited from 7103.91.00) | carat |
| 7103.91.00.30 | Emeralds + Ch. 99 | Free (inherited from 7103.91.00) | carat |
| 7103.99 | Other + Ch. 99 | not stated | — |
| 7103.99.10.00 | Cut but not set, and suitable for use in the manufacture of jewelry + Ch. 99 | Free | carat |
| 7103.99.50.00 | Other + Ch. 99 | 10.5% | carat |
3 of these lines state no rate of their own and inherit one from the line above, which is how the schedule is read. Each says which line it came from.
Additional duties may apply
11 lines here reference Chapter 99, where Section 301, Section 232 and other additional duties live. Those are charged on top of the general rate and depend on where the goods were made. What those provisions are.
Source: Harmonized Tariff Schedule of the United States, U.S. International Trade Commission (public domain). Classification and the duties that finally apply to a shipment are a licensed customs broker's call.