Heat-Treated Ceylon Sapphire from Canada
A brilliant-cut heat-treated sapphire from Sri Lanka (Ceylon), cornflower blue hue, certified 3 carats. Falls under HTS 7103.91.00 as a worked precious stone (sapphire), polished and treated but unmounted. Common in high-end jewelry fabrication.
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
• Include lab reports specifying heat treatment, as it's standard but must be noted to avoid disputes over 'natural' claims
• Calculate duties based on appraised value including potential retail markup; use transaction value method
• Insure shipments heavily due to high value and fragility