Heat-Treated Ceylon Sapphire from China
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 — China → United States
20%
Rate breakdown
9903.88.157.5%Except as provided in headings 9903.88.39, 9903.88.42, 9903.88.44, 9903.88.47, 9903.88.49, 9903.88.51, 9903.88.53, 9903.88.55, 9903.88.57, 9903.88.65, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(r) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(s)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
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