Opaque Matrix Emerald Freeform from China
A freeform-cut opaque matrix emerald with visible host rock inclusions, 4.5 carats from secondary deposits. Worked by shaping and polishing, not set, this emerald is classified under tariff item 7103.91.00 as an otherwise worked emerald.
Duty Rate — China → Canada
0%
Import Tips
• Confirm the stone is loose and unset to qualify for this tariff item
• Be prepared to describe the shaping and polishing processes to support the 'worked' classification
• Note that the presence of host rock may affect the stone's valuation; provide documentation of the stone's composition for customs purposes