Australian Parti Emerald Cushion Cut from United States
A 2.8-carat cushion-cut Australian emerald with parti-color zoning showing green and blue hues. Worked through precise faceting, not mounted or strung, this loose emerald is classified as a worked emerald under tariff item 7103.91.00.
Duty Rate — United States → Canada
0%
Import Tips
• Confirm the stone is loose and not temporarily strung for transport, as strung stones may be classified differently
• Provide a detailed description of the cutting and polishing processes to support the 'worked' classification
• Be prepared to show proof of origin if claiming preferential tariff treatment under a free trade agreement