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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:

Subheading

7103.91 Rubies, sapphires and emeralds

Common commodities
Polished Faceted RubyCut Star SapphireLoose Emerald CabochonWorked Oval RubyPolished Square SapphireEmerald with Flat TopFaceted Heart-shaped RubyCut Cushion SapphireLoose Round EmeraldWorked Marquise Ruby

HS codes

CodeDescriptionTaxes
7103.91.00Rubies, sapphires and emeraldsCustoms TaxCID, PAL, SSCL, VAT