HS 710399 Other

Quick Answer: Precious or semi-precious stones, cut or otherwise worked, but not mounted or set, imported under HS 710399 enter the UK and EU duty-free, while the US applies rates of Free, 10%, or 10.5% depending on specific subheadings. This residual category, "Other," covers precious and semi-precious stones that do not fit into more specific classifications within HS 7103. Importers should carefully review the specific US subheadings to determine the applicable duty rate. According to CustomTariffs data, careful classification is crucial to avoid overpayment of duties.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
7103990000 0.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
7103990000 0.00 % — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
7103991000 Free — ["carat"]
7103995000 10.5% Free (17 programs) ["carat"]
710399 — — —

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 7103.99?

Imports of Other 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, and 15 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 Has Trade Volume Developed?

How to Classify This HS Code?

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What products does HS 710399 cover?

This subheading covers other precious and semi-precious stones, whether or not worked or otherwise mounted or set, that do not fall under the preceding subheadings of HS 7103. According to the World Customs Organization's Harmonized System Explanatory Notes and definitions found in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC, this category is a residual one for stones not specifically enumerated elsewhere within heading 7103, encompassing a wide array of gemstones that have undergone some form of working, such as cutting, polishing, or faceting, but are not classified as pearls, diamonds, or other specifically listed precious stones. For instance, unmounted, worked alexandrite or tourmaline would typically fall here.

What falls outside HS 710399?

The following products are excluded from HS 710399: pearls, whether or not worked or graded, but not drilled or otherwise worked (HS 7101); diamonds, whether or not worked, but not rough (HS 7102); other precious stones, whether or not worked or otherwise mounted or set (HS 710310 to 710391); and synthetic or reconstructed precious or semi-precious stones (HS 7104). Additionally, imitation gemstones, which are made from materials like glass or plastic and merely resemble precious stones, are classified under their respective material headings, not within Chapter 71. For example, a glass imitation ruby would not be classified here.

What are common classification mistakes for HS 710399?

A common error is misclassifying synthetic or reconstructed stones under HS 710399. General Interpretative Rule 1 (GIR 1) and Rule 3(b) of the Harmonized System are crucial here. Synthetic stones, such as synthetic emeralds or sapphires, are specifically classified under HS 7104, regardless of whether they are worked or mounted. Importers may also mistakenly classify rough, unworked precious or semi-precious stones under this subheading; these are typically classified under HS 710310. Proper identification of the stone's origin (natural, synthetic, or imitation) is paramount.

How should importers classify products under HS 710399?

The correct procedure for classifying products under HS 710399 involves a systematic approach. First, determine if the product is a precious or semi-precious stone. Second, ascertain if it is natural, synthetic, or reconstructed. If it is natural and not specifically enumerated in preceding subheadings of 7103 (like diamonds or other precious stones), and it is worked or otherwise mounted or set, then HS 710399 is likely applicable. Consult official tariff databases like the USITC HTS or EU TARIC, and review the Explanatory Notes for HS 7103. If in doubt, a binding ruling from customs authorities is recommended.

How is the duty calculated for products under HS 710399?

A parcel of 50 worked, unmounted garnets weighing 25 carats and declared at a customs value of $500 USD would attract a US duty of $15.00. This is calculated using the Most Favored Nation (MFN) duty rate of 3.0% ad valorem, applied to the declared customs value ($500 USD × 0.03 = $15.00). This rate is published in the USITC Harmonized Tariff Schedule for HS code 710399. It is important to note that specific rates can vary by country and may be subject to additional duties or taxes.

Which trade agreements reduce duties for HS 710399?

Several free trade agreements may reduce the applicable duty rate for HS 710399, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying goods originating from Canada or Mexico. The Generalized System of Preferences (GSP) may also offer reduced or Free duty rates for eligible goods from designated developing countries, such as India or Thailand. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific agreement and jurisdiction.

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Which HS Codes Are Related?

HS 710499 HS 810399 HS 710239 HS 711299 HS 711039 HS 701399

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

FAQ

What are the import duty rates for HS code 710399, specifically for 'other' non-precious or semi-precious stones?

The duty rates for HS code 710399, which covers 'other' non-precious or semi-precious stones (whether or not worked or otherwise simply prepared), vary significantly by importing country. For example, the U.S. Most Favored Nation (MFN) rate is 0.00% ad valorem. The EU's TARIC system may list rates such as 3.5% ad valorem, and the UK Trade Tariff often shows a 0.00% duty. It is crucial to consult the specific tariff schedule of the destination country for the applicable duty rate. Preferential rates under trade agreements may further reduce or eliminate these duties.

How is the duty for HS code 710399 calculated, and can you provide an example?

The duty for HS code 710399 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For instance, if a shipment of worked non-precious stones classified under 710399 has a customs value of $10,000 and the applicable duty rate is 10.5%, the import duty would be calculated as: $10,000 (Customs Value) × 10.5% (Duty Rate) = $1,050. Always verify the basis of valuation (e.g., CIF, FOB) as per the importing country's regulations.

What documentation is typically required for importing goods classified under HS code 710399?

When importing goods under HS code 710399, standard import documentation is generally required, including a commercial invoice, packing list, and bill of lading or air waybill. Depending on the specific type of stone and the importing country's regulations, additional documentation might be necessary. This could include a certificate of origin to claim preferential duty rates under trade agreements, or specific declarations regarding the nature and origin of the gemstones. It is advisable to consult with a customs broker or the relevant customs authority for a comprehensive list.

What are the key classification criteria to ensure a correct HS code 710399 determination for 'other' non-precious or semi-precious stones?

HS code 710399 is a residual category for non-precious or semi-precious stones that are not specifically classified elsewhere within Chapter 71. The primary criteria for classification under 710399 include ensuring the stones are indeed non-precious or semi-precious (as opposed to precious stones like diamonds, rubies, sapphires, and emeralds, which fall under 7102, 710310, etc.) and that they are either not cut or worked, or are worked or otherwise simply prepared in a manner not covered by more specific subheadings. This includes stones that are tumbled, polished, drilled, or otherwise shaped but do not constitute 'cut or otherwise worked' precious or semi-precious stones as defined in more specific headings. Verification against the Explanatory Notes of the Harmonized System is recommended.

Which common trade agreements might offer preferential duty rates for HS code 710399, and how can importers benefit?

Many bilateral and multilateral trade agreements can provide preferential duty rates, often resulting in duty-free entry, for goods classified under HS code 710399. Examples include the United States-Mexico-Canada Agreement (USMCA), various Free Trade Agreements (FTAs) the EU has with third countries, and the UK's Global Tariff which incorporates preferences from its trade deals. To benefit, importers must ensure the goods meet the rules of origin stipulated in the relevant trade agreement and possess a valid Certificate of Origin or proof of origin documentation as required by the importing country's customs authority. This often involves verifying that the stones were sufficiently processed or originated in a partner country.