Rough Sapphire Gemstone from Canada
Natural corundum-based sapphire in rough, unworked or simply sawn form, ideal for lapidary work. Falls under HTS 7103.10.40.00 as an unworked precious stone other than diamond, per chapter notes excluding synthetic or reconstructed stones. Imported loose for jewelry manufacturing.
Duty Rate — Canada → United States
20.5%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
Import Tips
• Verify natural origin via lab certification; synthetic sapphires classify differently under imitation jewelry headings
• Avoid over-declaring value based on potential polished yield; base valuation on rough state market prices
• Ensure no mounting or setting; even minimal settings reclassify to Chapter 71 articles of jewelry