Australian Parti Emerald Cushion Cut from Canada
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, classified as worked emeralds in HTS 7103.91.00.30.
Duty Rate — Canada → United States
10%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Photographic evidence of color zoning aids in authentication against fakes
• Batch imports require lot-specific declarations to prevent commingling penalties
• Monitor for chromium content tests distinguishing true emeralds from green beryl