10 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of diamonds, precious stones, semi-precious stones and precious metal jewelry from England.
Issued March 15, 1999 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardD8 D89300 (March 15, 1999)
Tariff classification
HTS codes: 7103.91.0020, 7113.11.5000, 9706.00.0060, 7102.39.0010, 7113.19.5000, 7103.91.0010, 7102.39.0050, 7103.91.0030
Product description
You have inquired as to the duties payable on the following: 1. Loose diamonds 2. Other precious-stones, i.e. rubies, sapphires, emeralds 3. Semi-precious stones 4. Precious metal jewelry 5. Stones exported from the U.S., set into gold mounts and then re-imported into the U.S. 6. Gold mounts without stones 7. Gold mounts partly set with stones, i.e. the possibility of the larger center stone not set 8. Antique and previously used jewelry
CBP rationale
The applicable subheading for loose diamonds, if weighing not over 0.5 carats each, will be 7102.39.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for diamonds, whether or not worked, but not mounted or set: nonindustrial: other. the applicable subheading will be 7102.39.0050, HTS. The rate of duty will be free. The applicable subheading for rubies will be 7103.91.0010, HTS, which provides for precious stones. The applicable subheading for sapphires will be 7103.91.0020, HTS, which provides for precious stones. The applicable subheading for emeralds will be 7103.91.0030, HTS, which provides for precious stones. The applicable subheading for semi-precious stones will be 7103.99.1000, HTS, which provides for ...semi-precious stones...cut but not set, and suitable for use in the manufacture of jewelry. The rate of duty will be free. The applicable subheading for precious metal jewelry, if made of silver, will be 7113.11.5000, HTS, which provides for articles of jewelry and parts thereof, of precious metal or of metal clad with precious metal: of silver. the applicable subheading will be 7113.19.5000, HTS, which provides for articles of jewelry and parts thereof, of precious metal or of metal clad with precious metal. The applicable subheading for antique jewelry will be 9706.00.0060, HTS, which provides for antiques of an age exceeding one hundred years, other.
Full text
NY D89300 March 15, 1999 CLA-2-71:RR:NC:SP:233 D89300 CATEGORY: Classification TARIFF NO.: 7102.39.0010; 7102.39.0050; 7103.91.0010; 7103.91.0020; 7103.91.0030; 7113.19.5000; 7113.11.5000; 9706.00.0060 Mr. David Liss 83 Clerkenwell Road Hatton Garden London EC1R 5AR England RE: The tariff classification of diamonds, precious stones, semi-precious stones and precious metal jewelry from England. Dear Mr. Liss: In your letter dated March 10, 1999, you requested a tariff classification ruling. You have inquired as to the duties payable on the following: 1. Loose diamonds 2. Other precious-stones, i.e. rubies, sapphires, emeralds 3. Semi-precious stones 4. Precious metal jewelry 5. Stones exported from the U.S., set into gold mounts and then re-imported into the U.S. 6. Gold mounts without stones 7. Gold mounts partly set with stones, i.e. the possibility of the larger center stone not set 8. Antique and previously used jewelry The applicable subheading for loose diamonds, if weighing not over 0.5 carats each, will be 7102.39.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for diamonds, whether or not worked, but not mounted or set: nonindustrial: other. The rate of duty will be free. If weighing over 0.5 carats each, the applicable subheading will be 7102.39.0050, HTS. The rate of duty will be free. The applicable subheading for rubies will be 7103.91.0010, HTS, which provides for precious stones... rubies. The rate of duty will be free. The applicable subheading for sapphires will be 7103.91.0020, HTS, which provides for precious stones... sapphires. The rate of duty will be free. The applicable subheading for emeralds will be 7103.91.0030, HTS, which provides for precious stones... emeralds. The rate of duty will be free. The applicable subheading for semi-precious stones will be 7103.99.1000, HTS, which provides for ...semi-precious stones...cut but not set, and suitable for use in the manufacture of jewelry. The rate of duty will be free. The applicable subheading for precious metal jewelry, if made of silver, will be 7113.11.5000, HTS, which provides for articles of jewelry and parts thereof, of precious metal or of metal clad with precious metal: of silver... other. The rate of duty will be 5% ad valorem. If made of gold or platinum, the applicable subheading will be 7113.19.5000, HTS, which provides for articles of jewelry and parts thereof, of precious metal or of metal clad with precious metal... other. The rate of duty will be 5.5% ad valorem. Subheadings 7113.11.5000 and 7113.19.5000, HTS, would apply if the stones are exported from the U.S., set into gold mounts and then re-imported into the U.S. The subheadings would also apply to gold mounts without stones and gold mounts partly set with stones, and previously used jewelry. The applicable subheading for antique jewelry will be 9706.00.0060, HTS, which provides for antiques of an age exceeding one hundred years, other. The rate of duty will be free. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Lawrence Mushinske at 212-637-7061. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of diamonds from India; partial duty exemption for U.S. origin
The tariff classification and country of origin on silver, gold and platinum jewelry.
The tariff classification and eligibility under subheading 9802.00.5060 on silver and gold jewelry.
The tariff classification, country of origin, and marking of a silver bracelet from the United States
The tariff classification of silver jewelry from Thailand. Correction to Ruling N339139.
The tariff classification of silver jewelry from Thailand
The tariff classification of jewelry from China.
The tariff classification of silver jewelry from Russia.
The tariff classification of earrings and necklaces from China. Correction to Ruling N317663.
Diamond Engagement Rings; Country of Origin Marking
Follow D89300
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.