WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
Subheading Explanatory Notes. Subheading 7102.10 ctk! Before "unworked" or rough diamonds are marketed as "industrial" or "non-industrial" they are and sorted in terms of technical criteria by diamond experts. The technical criteria include weight and crystal10 aphic suitability for cutting. Account is also taken of shape, transparency, colour and clarity or qua ity of crystals. f This subheading covers those lots (i.e., parcels) of diamonds or single diamonds which have not been submitted to such expert examinahon. This subheadin also includes parcels of rough diamonds that have only been sieved and that are packaged accor%ingto sire without having been submitted to further expert exarmnation. Subheadings 7102.21 and 7102.29 These subheadings cover the following natural diamonds : (1) Diamonds pro er, that is to say, trans arent or translucent diamonds which because of their characterisoc $awes cannot, normally e used for jewellery or for goldsmths' or s~lversrniths' wares. g (2) Black diamonds, and other polycrystaIline diamond-aggregates, including cafbonados, which are harder than transparent diamonds. (3) Bort proper, that is to say, o ue diamonds and other diamonds (including waste from working diamonds), normally unsu~tabe or cutting. P"9 (4) Diamonds which because of their characteristic features (colour, clarity or quality, transparency, etc.) are destined for recise, particular uses in industrial applications (such as dressers, wire-drawing dies, or diamond anvi s), but which are also suitable for use m jewellery. f These diamonds are generally intended for setting in tools (diamond cutting tools, boring tools, etc.) or fitting to machine accessories or machinery. Subheading 7 102.21 covers : (1) Diamonds in their natural state, i.e., as they occur in deposits or extracts from the parent rock, sorted into lots or parcels. (2) Diamonds sim ly sawn (e.g., into thin strips), cleaved (by splitting along the natural plane of the tumbled or which have only a small number of polished fa&s (e.g., so-called layers), windows, which are mostly made to allow expert examination of the internal character~sticsof the rou h diamond), i.e., stones which have only a provisional shape and clearly have to be further waged. The strips may also be cut into discs, rectangles, hexagons or octagons, provlded that all the surfaces and ridges are rough, matt and unpolished. brutes (3) Tumbled diamonds of which the surface has been rendered gloss and shiny by chemical treatment, also known as chemical polishing. Chemical olishin is ifferent fiom traditional abrasive polishing in that the diamonds are not mounted in&vidual~and polished on a polishing wheel, but are loaded - in bulk - into a chemical reactor. (4) Broken or crushed diamonds. Subheading 7102.29 covers polished or drilled diamonds, and engraved diamonds (other than diamonds engraved for identification purposes only). Subheadings 7102.31 and 7102.39 These subheadings cover natural diamonds which, because of their characteristic features (colour, clarity or purity, transparency, etc.) are suitable for use by jewellers, goldsmiths or silversmiths. Subheading 7102.31 covers : (1) Diamonds in their natural state, i.e., as they occur in deposits or extracts fiom the parent rock, sorted lnto lots or parcels. I" (2) Diamonds simply sawn, cleaved y splitting along the natural plane of the la ers), bruted or which have only a small number of o ished facets (e-g., so-called windows, whicg are mostly made to allow expert examination of J e internal characteristics of the rough diamond), i.e., stones which have only a provisional shape and clearly have to be further worked. (3) Tumbled diamonds of which the surface has been rendered gloss and shiny by chemical treatment, also known as chemical polishing. Chemical olishin is d;fferent fkom traditional abrasive polishing in that the diamonds are not mounted in$ividual& and polished on a polishing wheel, but are loaded - in bulk - into a chemical reactor. Subheading 7 102.39 covers : (1) Polished diamonds havin multiple flat polished surfaces or facets, which do not require to be M e r worked before being usefin jewellev. (2) Drilled diamonds, engraved diamonds (including cameos and intaglios) and diamonds prepared as doublets or triplets. (3) Diamonds which were syb'ected to polishin and drillin or engraving and were broken during these operations, as well as polls ed diamonds bro en during eir transportation or storage. h Subheading 7102.39 does not cover : (a) Diamonds which have only a small number of polished facets allow expert examination of the internal charactenstics of the rou to be further worked; (b) Diamonds which have only been engraved for identification purposes. windows which are made to and which clearly have 71.03 - worked Precious stones (other than diamonds) and semi-precious stones, whether or nor or graded but not strung, mounted or set; ungraded precious stones (other than diamonds) and semi-precious stones, temporarily strung for convenience of transport (+). 7 103.10 - 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, whch are usually crystalline, are used by jewellers, goldsmiths and silversmiths for makin articles of adornment or ornamentation. Some are also used in clocks and watches or in too s or, because of their hardness or other special properties, for other industrial purposes (e.g., ruby, sapphire, agate, piezo-electric quartz). S 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 reco isable as parts of meters, of measuring instruments, of clocks or watches or of other goods of 8 a p t c r 90 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 'ewellery or goldsmiths' or silversmiths' wares; but, provided the are unmounted, the Leading also covers stones for setting in tools of headings 82.01 to 82. 6 or in machinery, etc., of Section XVI (e-g., piezo-electric quartz for high frequency apparatus, etc.). X stones converted into articles, for example, cut a ate mortars and pestles, agate goblets. and cups, statuettes and ornarnenta goods of jade, ashtrays and onyx, nngs for fishing rods, etc.; such articles are classified generally in k 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 th.~sChapter. The headin includes the precious or semi-precious stones listed in the Annex to this Chapter, the name o the mineralogical species being given with the commercial names;. the heading is, of course, restricted to those stones and vaneties of a quality suitable for use in jewellery, etc. f This heading also excludes : (a) Certain stones which, although belon 'ng to the mineral species cited above, are of non-precious varieties, m of a quali2 not suitable use in jewellery, goldsmiths' or silversmiths' wares; such stones are classified in hapter 25,26 or 68. gr (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).
1.- Subject to Note 1 (A) to Section VI and except as provided below, all articles consisting wholly or partly : (a) Of natural or cultured pearls or of precious or semi-precious stones (natural, synthetic or reconstructed), or (b) Of precious metal or of metal clad with precious metal, are to be classified in this Chapter. 2.- (A) Headings 71.13, 71.14 and 71.15 do not cover articles in which precious metal or metal clad with precious metal is present as minor constituents only, such as minor fittings or minor ornamentation (for example, monograms, ferrules and rims), and paragraph (b) of the foregoing Note does not apply to such articles (). (B) Heading 71.16 does not cover articles containing precious metal or metal clad with precious metal (other than as minor constituents). 3.- This Chapter does not cover : (a) Amalgams of precious metal, or colloidal precious metal (heading 28.43); (b) Sterile surgical suture materials, dental fillings or other goods of Chapter 30; (c) Goods of Chapter 32 (for example, lustres); (d) Supported catalysts (heading 38.15); (e) Articles of heading 42.02 or 42.03 referred to in Note 3 (B) to Chapter 42; (f) Articles of heading 43.03 or 43.04; (g) Goods of Section XI (textiles and textile articles); (h) Footwear, headgear or other articles of Chapter 64 or 65; (ij) Umbrellas, walking-sticks or other articles of Chapter 66; (k) Abrasive goods of heading 68.04 or 68.05 or Chapter 82, containing dust or powder of precious or semi-precious stones (natural or synthetic); articles of Chapter 82 with a working part of precious or semi-precious stones (natural, synthetic or reconstructed); machinery, mechanical appliances or electrical goods, or parts thereof, of Section XVI. However, articles and parts thereof, wholly of precious or semi-precious stones (natural, synthetic or reconstructed) remain classified in this Chapter, except unmounted worked sapphires and diamonds for styli (heading 85.22); (l) Articles of Chapter 90, 91 or 92 (scientific instruments, clocks and watches, musical instruments); (m) Arms or parts thereof (Chapter 93); (n) Articles covered by Note 2 to Chapter 95; (o) Articles classified in Chapter 96 by virtue of Note 4 to that Chapter; or () The underlined portion of this Note constitutes an optional text.