HS 710391 Otherwise worked

The import duty rates for HS code 710391, which applies to precious or semi-precious stones (whether or not worked or sorted, but not strung, mounted or assembled into jewellery), 'otherwise worked', vary significantly by importing country. For instance, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) rate is often 0.00%. In the European Union, under TARIC, the rate can also be 0.00%. The UK Trade Tariff typically lists a rate of Free. However, preferential rates under Free Trade Agreements (FTAs) may apply, potentially reducing or eliminating duties. It is crucial to consult the specific tariff schedule of the destination country for the definitive rate applicable to your shipment.

HS code 710391 specifically covers precious or semi-precious stones that have undergone working processes beyond simple cutting or faceting, but are not yet strung, mounted, or assembled into jewelry. 'Otherwise worked' generally refers to treatments such as polishing, drilling, carving, engraving, or any other modification that alters the stone's form or surface finish beyond basic shaping. For example, a cabochon-cut ruby (710391) is considered 'otherwise worked' compared to a faceted ruby (which might fall under a different subheading if not otherwise worked). Classification relies on the specific processing applied to the stone. Importers should ensure their documentation clearly describes the working process to support the classification.

When importing stones classified under HS 710391, standard customs documentation is required, including a commercial invoice, packing list, and bill of lading or air waybill. Crucially, to support the classification and value, a detailed description of the stone's origin, type, and the specific 'otherwise worked' process applied is essential. For precious stones, certificates of origin or authenticity from the supplier may be requested. If claiming preferential duty rates under an FTA, a valid movement certificate (e.g., EUR.1, Form A, or a declaration on the invoice) issued by the exporting country's competent authority is mandatory. Importers should also be prepared for potential requests for gemological reports for high-value stones.

Certainly. Let's assume a shipment of semi-precious stones classified under HS 710391 has an invoice value of $10,000 USD and the destination country applies a 3.5% ad valorem duty rate. The duty calculation would be: Duty Amount = Invoice Value × Duty Rate. In this case, Duty Amount = $10,000 USD × 3.5% (or 0.035) = $350 USD. This is a straightforward ad valorem calculation. Some countries might also have specific duties based on weight or unit, but for 710391, ad valorem is most common. Always verify the specific duty calculation method and any applicable taxes or fees in the destination country's tariff.

Several trade agreements can impact duty rates for HS 710391. For example, goods originating from countries that are signatories to the United States-Mexico-Canada Agreement (USMCA) may benefit from reduced or zero duties when imported into the United States, provided they meet the rules of origin. Similarly, goods imported into the EU from countries with an Economic Partnership Agreement (EPA) or Association Agreement may qualify for preferential treatment. The UK's network of FTAs, including those with countries like Switzerland or Japan, could also provide preferential rates. To claim these benefits, importers must possess the correct proof of origin documentation as stipulated by the specific trade agreement.