HS 710421 Other, unworked or simply sawn or roughly shaped
Quick Answer: Gemstones, unworked or simply sawn or roughly shaped, imported under HS 710421 enter the UK at 0.00%, the EU at 0.00%, and the US at a standard Most Favored Nation (MFN) rate of 3.00%, with duty-free entry available under various Free Trade Agreements (FTAs) such as those with Australia, Canada, and South Korea. This classification specifically pertains to synthetic or reconstituted precious or semi-precious stones in their raw or minimally processed forms, excluding those that are cut or polished. Importers should carefully review the specific FTA provisions applicable to their origin country to leverage preferential duty rates. CustomTariffs aggregates this data for compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7104210000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7104210000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7104210000 | 3% | Free (17 programs) | ["g"] |
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 7104.21?
Imports of Other, 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, 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?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 710421 cover?
This subheading covers other synthetic or reconstructed precious stones, unworked or simply sawn or roughly shaped, not drilled or otherwise worked. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this includes materials like synthetic diamonds, synthetic rubies, synthetic sapphires, and synthetic emeralds that have undergone minimal processing. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that these stones, in their raw or basic cut forms, fall under this classification, excluding those further processed or drilled.
What falls outside HS 710421?
The following products are excluded from HS 710421: precious stones that are worked, cut, polished, or drilled, as these are classified under subsequent subheadings within heading 7104. For instance, fully faceted synthetic diamonds intended for jewelry would be classified elsewhere. Additionally, natural precious stones, even if unworked, are not covered by this subheading; they are classified under heading 7102 for diamonds or heading 7103 for other precious stones. Imitation stones or glass are also excluded.
What are common classification mistakes for HS 710421?
A common error is misclassifying worked or polished synthetic stones under this subheading. General Rule of Interpretation (GRI) 1 of the Harmonized System emphasizes that classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes. If a product meets the criteria for a more specific subheading, such as "cut or otherwise worked" synthetic stones, it should not be classified under the more general "unworked or simply sawn or roughly shaped" category. Importers often overlook the degree of processing.
How should importers classify products under HS 710421?
The correct procedure for classifying products under HS 710421 involves a thorough examination of the physical characteristics of the goods. Importers and customs brokers must verify that the synthetic or reconstructed precious stones are indeed unworked, or only simply sawn or roughly shaped, without any further significant working or drilling. Consulting the WCO HS Explanatory Notes and specific national tariff schedules, such as the USITC HTS or UK Trade Tariff, is crucial to ensure accurate classification based on the provided definitions and exclusions.
How is the duty calculated for products under HS 710421?
A parcel of 100 carats of unworked synthetic emeralds, declared at a customs value of $500 USD, would attract a US duty of $25.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared value. The calculation is: 5.0% × $500 USD = $25.00. This rate is published in the USITC Harmonized Tariff Schedule (HTS) under subheading 710421.0000.
Which trade agreements reduce duties for HS 710421?
Several free trade agreements may reduce the applicable duty rate for HS 710421, including the United States-Mexico-Canada Agreement (USMCA), which can lead to a duty rate of Free for qualifying goods originating from Canada or Mexico. The EU-UK Trade and Cooperation Agreement also offers preferential rates, potentially Free, for goods originating from the UK or EU. Documentation required to claim these preferences typically includes a self-certified origin statement for USMCA or an EUR.1 movement certificate for EU/UK preferences, depending on the specific origin and value thresholds.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 710421, covering unworked or simply sawn/roughly shaped synthetic or reconstructed gemstones?
The Most Favored Nation (MFN) duty rate for HS code 710421 can vary. For instance, the United States applies a 3.5% ad valorem duty rate. In contrast, the European Union's TARIC system often lists a 0.00% duty rate for this classification. The United Kingdom's Trade Tariff also typically shows a 0.00% duty rate. It is crucial to consult the specific tariff schedule of the importing country for the definitive rate applicable at the time of import.
How is the classification of 'unworked or simply sawn or roughly shaped' determined for synthetic or reconstructed gemstones under HS 710421?
Under HS code 710421, the 'unworked or simply sawn or roughly shaped' designation refers to synthetic or reconstructed gemstones that have undergone minimal processing. This includes stones that have been cut into basic geometric forms (like blanks for faceting) or have only had their rough surfaces removed. They should not exhibit finished facets, polishing, or any other significant shaping that would elevate them to a higher HS code. The World Customs Organization (WCO) Harmonized System Explanatory Notes provide guidance on distinguishing between raw materials and partially worked goods.
What documentation is generally required when importing goods classified under HS 710421?
When importing goods under HS code 710421, standard import documentation is typically required, including a commercial invoice detailing the value, quantity, and description of the gemstones; a packing list; and a bill of lading or air waybill. Depending on the importing country and the nature of the gemstones, a certificate of origin may be necessary, especially if preferential duty rates are claimed. Importers should also be prepared to provide technical specifications or laboratory reports confirming the synthetic or reconstructed nature of the gemstones if requested by customs authorities.
Which trade agreements commonly offer preferential duty rates for HS code 710421, and how do these affect import costs?
Several trade agreements can provide preferential duty rates for HS code 710421. For example, under the USMCA (United States-Mexico-Canada Agreement), goods originating from Canada or Mexico may benefit from reduced or eliminated duties. Similarly, agreements like the EU's Generalized Scheme of Preferences (GSP) or specific Free Trade Agreements (FTAs) with countries such as Australia (AU), Chile (CL), or South Korea (KR) can result in duty-free entry or significantly lower rates. For instance, if a shipment of synthetic opals classified under 710421 originates from a country with an FTA granting 0.00% duty, the importer would pay no customs duty, saving the amount that would have been charged under the MFN rate.
How is the import duty for HS 710421 calculated, and can you provide an example?
The import duty for HS code 710421 is typically calculated on an ad valorem basis, meaning it is a percentage of the declared customs value of the goods. For example, if the United States applies a 3.5% ad valorem duty rate and a shipment of unworked synthetic sapphires under HS 710421 has a declared customs value of $10,000 USD, the import duty would be calculated as: 3.5% of $10,000 USD = $350 USD. The customs value usually includes the cost of the goods, insurance, and freight to the port of entry. Always verify the specific valuation rules and applicable duty rate with the importing country's customs authority.