HS 710310 Unworked or simply sawn or roughly shaped

Quick Answer: Precious or semi-precious stones, unworked or simply sawn or roughly shaped, imported under HS 710310 enter the UK at 0.00%, the EU at 0.00%, and the US at rates ranging from Free to 50% ad valorem, with specific preferential rates noted. This classification covers natural gemstones that have undergone minimal processing, such as being cut into basic shapes or merely sawn, but not yet faceted or polished. Importers should consult specific country tariff schedules, such as those available through CustomTariffs, to determine the precise duty applicable based on the country of origin and any applicable trade agreements. Understanding these variations is crucial for accurate customs declarations and cost management.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
7103100000 0.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
7103100000 0.00 % — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
710310 — — —
7103104000 10.5% Free (17 programs) ["carat"]
7103102000 Free — ["carat"]

Special rates available under trade agreements including USMCA, KORUS, GSP.

Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).

Data compiled and presented by HSRates.

Which Trade Agreements Reduce Duties for HS 7103.10?

Imports of Unworked or simply sawn or roughly shaped may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.

United States (HTSUS)

Free for USMCA, KORUS, GSP, and 14 other programs

European Union (TARIC)

Preferential rate data not yet available.

United Kingdom

Preferential rate data not yet available.

Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.

Data compiled by HSRates.

Which Preferential Rates Apply to Your Origin Country?

Select an origin country to see if preferential rates apply.

Preferential rates based on available trade agreements. Actual rates may vary.

How to Classify This HS Code?

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What products does HS 710310 cover?

This subheading covers precious and semi-precious stones, whether or not worked or simply sawn or roughly shaped, but not mounted, set or strung. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes, this includes gemstones that have undergone initial processing such as sawing into slabs or rough shaping to remove excess material, but have not reached a stage of finished jewelry components or polished gemstones. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database align with this, defining it as stones that are not yet cut or faceted, but have undergone basic mechanical treatment.

What falls outside HS 710310?

The following products are excluded from HS 710310: gemstones that are fully cut, faceted, polished, or drilled, as these fall under HS 710391 or 710399. Also excluded are precious stones mounted or set in jewelry (Chapter 71, Section XVI), or strung for use as beads (often classified under HS 7117 if imitation, or within Chapter 71 if genuine and part of a finished article). Imitation gemstones, even if unworked, are typically classified under HS 7117.90.

What are common classification mistakes for HS 710310?

A common error is misclassifying gemstones that have undergone more than just simple sawing or rough shaping. For instance, stones that have been cabochon-cut or faceted, even if not polished, should not be classified under 710310. This often arises from a misunderstanding of "simply sawn or roughly shaped" as per General Interpretative Rule 1 and 3 of the Harmonized System, which require classification based on the most specific description and essential character of the good.

How should importers classify products under HS 710310?

The correct procedure for classifying gemstones under HS 710310 involves verifying the extent of processing. Importers and customs brokers must ascertain if the stones have only been sawn into basic shapes or roughly shaped to remove excess material. If the stones exhibit any signs of cutting, faceting, or polishing, they should be classified under a more advanced subheading, such as 710391 for precious stones or 710399 for semi-precious stones, based on their specific characteristics and the official tariff schedule.

How is the duty calculated for products under HS 710310?

A parcel of 100 carats of unworked emeralds, declared at a customs value of $500 USD, would attract a US duty of $0.00. This is because the USITC Harmonized Tariff Schedule (HTS) lists a Most Favored Nation (MFN) duty rate of Free (0%) for HS 710310. Therefore, the duty calculation is 0% × $500 USD = $0.00 USD. This rate applies to goods imported from most countries, though specific trade agreements may also offer duty-free entry.

Which trade agreements reduce duties for HS 710310?

Several free trade agreements may reduce the applicable duty rate for HS 710310, including the United States-Mexico-Canada Agreement (USMCA), which can result in Free entry for qualifying goods originating from Canada and Mexico. The Generalized System of Preferences (GSP) also allows for Free entry for qualifying gemstones from designated developing countries, such as Sri Lanka and Madagascar. To claim these preferences, a valid GSP Form A or a self-certified origin declaration may be required, depending on the importing jurisdiction and the specific agreement.

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Which HS Codes Are Related?

HS 710421 HS 710391 HS 710812 HS 710399 HS 710231 HS 810330

Not the right code? Search all HS codes to find the correct tariff classification.

FAQ

What are the typical import duty rates for HS code 710310, covering unworked or simply sawn/roughly shaped precious stones?

Import duty rates for HS code 710310 vary significantly by country. For example, the United States applies a 0.00% duty rate under its Most Favored Nation (MFN) tariff. In contrast, the European Union, under TARIC, may apply rates such as 50% ad valorem for certain precious stones not elsewhere specified. The United Kingdom's Trade Tariff also shows varying rates, with some classifications being Free. It is crucial to consult the specific tariff schedule of the importing country for the exact rate applicable to the particular gemstone.

How is the 'unworked or simply sawn or roughly shaped' condition defined for HS code 710310?

This classification applies to precious stones (like diamonds, rubies, sapphires, emeralds) that have undergone minimal processing. 'Unworked' means in their natural state as extracted. 'Simply sawn' refers to cutting the stone into basic shapes, typically to remove flaws or prepare for further faceting, but without polishing or intricate shaping. 'Roughly shaped' indicates a preliminary shaping process, such as tumbling or initial grinding, that does not achieve a finished gemstone appearance. Operations like faceting, polishing, drilling, or carving would typically move the stone to a different HS code.

What documentation is typically required for importing goods classified under HS 710310?

Importers and customs brokers should be prepared to provide a commercial invoice detailing the description, quantity, value, and country of origin of the stones. A packing list is also standard. Depending on the importing country and the specific type of precious stone, a certificate of origin may be required to claim preferential duty rates. For certain valuable gemstones, documentation verifying their authenticity and quality, such as a gemological laboratory report, might be requested by customs authorities to confirm the classification and value.

Which common trade agreements offer preferential duty rates for HS code 710310, and how can importers benefit?

Many trade agreements provide preferential duty rates for goods classified under HS 710310. For instance, preferential rates are often listed for countries party to agreements such as the US-Australia Free Trade Agreement (AU), US-Colombia Trade Promotion Agreement (CO), US-Korea Free Trade Agreement (KR), and various EU Free Trade Agreements. To benefit, importers must ensure the goods meet the rules of origin stipulated in the specific trade agreement and possess a valid Certificate of Origin or equivalent declaration from the exporter. For example, if a shipment of rough emeralds from Colombia (CO) to the US qualifies under the US-Colombia TPA, it may enter duty-free (0.00%) instead of potentially facing a higher MFN rate if one existed.

How is the import duty calculated for HS 710310 if a duty rate applies, and can you provide an example?

The duty calculation for HS 710310 typically depends on whether the duty is ad valorem (a percentage of the value) or specific (a fixed amount per unit). If an ad valorem rate applies, the duty is calculated as: Duty = (Customs Value of Goods) × (Ad Valorem Duty Rate). For example, if a shipment of roughly shaped rubies is valued at $10,000 USD and the importing country applies a 10.5% ad valorem duty rate, the duty would be $10,000 × 0.105 = $1,050 USD. If a specific duty rate were applicable (e.g., $5 per carat), the calculation would be: Duty = (Total Weight in Carats) × (Specific Duty Rate per Carat). Always confirm the basis of duty assessment (ad valorem, specific, or compound) with the importing country's customs authority.