HEADING 71.03 - PRECIOUS STONES (OTHER THAN DIAMONDS) AND SEMI-PRECIOUS STONES WHETHER OR NOT WORKED OR GRADED BUT NOT STRUNG MOUNTED OR SET; UNGRADED PRECIOUS STONES (OTHER THAN DIAMONDS) AND SEMI-PRECIOUS STONES TEMPORARILY STRUNG FOR CONVENIENCE OF TRANSPORT (+) .

1233 COMMODITIES

7103.10 - Unworked or simply sawn or roughly shaped

- Otherwise worked :

7103.91 - - Rubies sapphires and emeralds

7103.99 - - Other

Because of their colour brilliance resistance to deterioration and often also because of their rarity these stones which are usually crystalline are used by jewellers goldsmiths and silversmiths for making articles of adornment or ornamentation. Some are also used in clocks and watches or in tools or because of their hardness or other special properties for other industrial purposes (e.g. ruby sapphire agate piezo-electric quartz).

The provisions of the second paragraph of the Explanatory Note to heading 71.02 apply mutatis mutandis to this heading.

But the heading excludes stones of the following kinds even if unmounted and unset :

(a)Unmounted worked sapphires for styli (heading 85.22).

(b)Stones worked so as to be recognisable as parts of meters of measuring instruments of clocks or watches or of other goods of CHAPTER90 or 91; also optical elements of quartz (heading 90.01 or 90.02).

The stones of this heading are therefore mainly stones intended for mounting or setting in jewellery or goldsmiths' or silversmiths' wares; but provided they are unmounted the heading also covers stones for setting in tools of headings 82.01 to 82.06 or in machinery etc. of Section XVI (e.g. piezo-electric quartz for high frequency apparatus etc.).

The heading excludes stones converted into articles for example cut agate mortars and pestles agate crosses and rings garnet goblets and cups statuettes and ornamental goods of jade ashtrays and paperweights of agate or onyx rings for fishing rods etc.; such articles are classified generally in heading 71.16.

The stones of this heading may be strung for convenience of transport provided this method of assembly is temporary and that the stones have not been graded and are not directly suitable for use as jewellery. Precious or semi-precious stones which have been set or mounted fall in heading 71.13 71.14 or 71.16 (see the related Explanatory Notes) unless they are included in other headings under the provisions of Note 1 to this Chapter.

The heading includes the precious or semi-precious stones listed in the Annex to this Chapter the name of the mineralogical species being given with the commercial names; the heading is of course restricted to those stones and varieties of a quality suitable for use in jewellery etc.

This heading also excludes :

(a)Certain stones which although belonging to the mineral species cited above are of non-precious varieties or of a quality not suitable for use in jewellery goldsmiths' or silversmiths' wares; such stones are classified in CHAPTER25 26 or 68.

(b)Steatite (unworked heading 25.26; worked heading 68.02).

(c)Jet (unworked heading 25.30; worked heading 96.02).

(d)Imitation precious or semi-precious stones made of glass (heading 70.18).

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Subheading Explanatory Notes.

Subheading 7103.10

This subheading includes stones roughly worked by sawing (e.g. into thin strips) cleaving (splitting along the natural plane of the layers) or bruting i.e. stones which have only a provisional shape and clearly have to be further worked. The strips may also be cut into discs rectangles hexagons or octagons provided all the surfaces and ridges are rough matt and unpolished.

Subheadings 7103.91 and 7103.99

The third paragraph of the Explanatory Note to subheadings 7102.31 and 7102.39 applies mutatis mutandis to these subheadings.