HS 710499 Other
Quick Answer: Unworked or simply sawn or broken synthetic or reconstructed precious stones, not strung or mounted, imported under HS 710499 enter the UK at 0.00%, the EU at 0.00%, and the US at Free under the MFN rate. This residual classification applies to synthetic or reconstructed precious stones that do not fit into more specific subheadings within Chapter 71. Importers should be aware that while the MFN rates are generally duty-free in these major markets, specific preferential trade agreements may offer further benefits. CustomTariffs aggregates this data, highlighting the generally favorable duty landscape for these materials.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7104990000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7104990000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7104991000 | Free | — | ["No."] |
| 710499 | — | — | — |
| 7104995000 | 6.4% | 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 7104.99?
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, 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 Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 710499 cover?
This subheading covers "other" gemstones, whether or not worked or sorted, but not strung (with or without settings) or set. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this includes synthetic or reconstructed gemstones that do not fall under more specific subheadings within heading 7104. For instance, the USITC Harmonized Tariff Schedule (HTS) defines this category broadly to encompass all such gemstones not otherwise specified, provided they are not assembled into jewelry or similar articles.
What falls outside HS 710499?
The following products are excluded from HS 710499: precious or semi-precious stones that are specifically enumerated in preceding subheadings of heading 7104, such as diamonds, rubies, sapphires, and emeralds, even if they are worked or sorted. Furthermore, gemstones that are strung (with or without settings) or set into jewelry or other articles of precious metal or metal clad with precious metal are classified under Chapter 71, but in different headings, such as 7113 for jewelry.
What are common classification mistakes for HS 710499?
A common error is misclassifying synthetic or reconstructed gemstones that have specific applications or treatments. For example, if a synthetic gemstone is treated to resemble a natural one and is not explicitly covered by a more specific subheading, it may still fall under 710499. However, confusion can arise if the gemstone is already set into a piece of jewelry, which would necessitate classification under heading 7113, following General Rule of Interpretation (GRI) 1 and GRI 3(b) for composite goods.
How should importers classify products under HS 710499?
The correct procedure for classifying products under HS 710499 involves a thorough examination of the gemstone's material composition, origin (natural, synthetic, or reconstructed), and any processing it has undergone. Importers and customs brokers must consult the official tariff schedule of the importing country, such as the USITC HTS or the EU TARIC, to confirm that the item is not specifically listed elsewhere. Verification of whether the gemstone is strung or set is crucial for accurate classification.
How is the duty calculated for products under HS 710499?
A parcel of 100 carats of synthetic cubic zirconia, declared at a customs value of $500 USD, would attract a US duty of $0.00. This is calculated using the Most Favored Nation (MFN) rate of Free% published in the USITC Harmonized Tariff Schedule for HS code 710499.90, which is applicable to synthetic or reconstructed gemstones not elsewhere specified.
Which trade agreements reduce duties for HS 710499?
Several free trade agreements may reduce the applicable duty rate for HS 710499, including the United States-Mexico-Canada Agreement (USMCA), which can result in a Free duty rate for qualifying goods originating from Canada or Mexico. Additionally, the Generalized System of Preferences (GSP) may offer duty-free entry for qualifying gemstones from certain developing countries. Documentation required typically includes a USMCA Certificate of Origin or a GSP Form A, depending on the origin country and the specific agreement.
```Which HS Codes Are Related?
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FAQ
What are the import duty rates for HS code 710499?
HS code 710499 covers 'Other' synthetic or reconstructed precious or semi-precious stones, cut or otherwise worked. The Most Favored Nation (MFN) duty rate in the United States is 0.00% ad valorem. In the European Union, the TARIC system lists a duty rate of 0.00% ad valorem. The UK Trade Tariff also indicates a duty rate of Free. It is crucial to verify the specific duty rate applicable at the time of import, as these can change. Always consult the latest official tariff schedules of the importing country.
How is the duty calculated for HS code 710499, and can you provide an example?
The duty for HS code 710499 is typically calculated on an ad valorem basis, meaning a percentage of the declared value of the goods. For instance, if the MFN duty rate is 0.00% and you import synthetic rubies valued at $10,000, the duty calculation would be: $10,000 (Value) × 0.00% (Duty Rate) = $0.00 (Duty). If a country had a non-zero duty rate, for example, 10%, the duty would be $10,000 × 10% = $1,000. Always ensure your customs valuation is accurate and supported by proper documentation.
What documentation is typically required for importing goods under HS code 710499?
For HS code 710499, standard import documentation includes a commercial invoice detailing the description, quantity, unit price, and total value of the stones; a packing list; and a bill of lading or air waybill. Depending on the country of import and the origin of the goods, you may also need a certificate of origin to claim preferential duty rates. For synthetic or reconstructed stones, documentation proving their nature may be required by customs authorities to distinguish them from natural stones. It is advisable to check the specific import regulations of the destination country.
Which trade agreements offer preferential duty rates for HS code 710499?
Several trade agreements can provide preferential duty rates for goods classified under HS code 710499. For example, the United States has agreements like the USMCA (United States-Mexico-Canada Agreement) and others that may offer reduced or zero duties for goods originating from partner countries. The EU's Generalized Scheme of Preferences (GSP) and various Free Trade Agreements (FTAs) with countries like Switzerland, Norway, and Japan can also impact duty rates. The provided sample rates (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG) suggest potential preferential access under various agreements, such as those with Australia (AU), Chile (CL), South Korea (KR), and Singapore (SG), among others. Importers must confirm the specific rules of origin and eligibility under the relevant trade agreement for their goods.
What are the classification criteria for HS code 710499?
HS code 710499 falls under Chapter 71 of the Harmonized System, which covers natural or cultured pearls, precious or semi-precious stones, metals, and articles thereof; imitation jewelry; coin. Specifically, it is within heading 7104, which pertains to 'Synthetic or reconstructed precious or semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded, unworked or semi-worked stones (other than diamonds or rough gems).' The subheading 7104.99 covers 'Other' stones within this category that are not specifically listed under other subheadings of 7104 (e.g., diamonds, or specific types of synthetic stones if they had their own subheadings). The key criteria are that the stones must be synthetic or reconstructed, precious or semi-precious, and have been cut or otherwise worked, but not yet set in jewelry or mounted. Proof of their synthetic or reconstructed origin is essential for correct classification.