Brazilian Cat's Eye Emerald Cabochon from United States
A smooth cabochon-cut Brazilian emerald displaying a rare cat's eye effect due to inclusions, approximately 3 carats. Polished but unmounted, this worked emerald falls under tariff item 7103.91.00 for rubies, sapphires and emeralds that are otherwise worked.
Duty Rate — United States → Canada
0%
Import Tips
• Verify that the cabochon is not mounted or set; if it is, it may be classified as jewellery
• Document the stone's carat weight and any treatments, as clarity-enhanced stones may require special declaration
• Check if the cat's eye effect is due to natural inclusions or artificial treatment, as this could affect classification