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Section XIV — Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin

Chapter 71 — Natural or cultured pearls, precious or semiprecious stones,precious metals, metals clad with precious metal and articles thereof; imitation jewelry; coin

Heading 7103 — Precious stones (other than diamonds) and semiprecious stones, whether or not worked or graded but not strung, mounted or set; ungraded precious stones (other than diamonds) and semiprecious stones, temporarily strung for convenience of transport.

National subdivision

7103.9 Otherwise worked:

Common commodities
Faceted emerald gemstonesPolished ruby cabochonsCarved sapphire stonesLoosely drilled amethystsEngraved citrine stonesCut and polished topaz gemsLoose tourmaline gemstonesDrilled and faceted zircon stonesPolished peridot cabochonsCarved aquamarine gems

Codes

CodeDescriptionTaxes
7103.91Rubies, sapphires and emeralds
7103.91.00Rubies, sapphires and emeraldsCustoms TaxCID, PAL, SSCL, VAT
7103.99Other
7103.99.00OtherCustoms TaxCID, PAL, SSCL, VAT