Brazilian Cat's Eye Emerald Cabochon from Japan
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 matches HTS 7103.91.00.30 criteria for emeralds that are worked other than strung or set.
Duty Rate — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
Import Tips
• Include spectrographic reports confirming natural origin to prevent disputes over imitation or treated stones
• Avoid bulk packaging that suggests sets; ship individually to maintain loose stone status
• Check for uniform color grading; inconsistencies may trigger additional scrutiny