Heat-Treated Ceylon Sapphire from Mexico
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 — Mexico → United States
10%
Rate breakdown
9903.05.5510%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.94, articles the product of Mexico, as provided for in U.S. note 52 to this subchapter
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