Importer Tells CIT CBP Improperly Classified Unworked Emeralds
CBP illegally classified rough, unworked emerald stones imported by Fine Emeralds, the company argued in a June 22 complaint at the Court of International Trade. The customs agency classified the goods under Harmonized Tariff Schedule subheading 7103.10.40, dutiable at 10.5%,…
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while Fine Emeralds is claiming that the proper home for the emeralds is subheading 7103.10.20, free of duty. Subheading 7103.10.40 provides for precious stones, whether or not worked but not strung, mounted or set, "Other," while subheading 7103.10.20 provides for unworked precious stones. The complaint said that on entry the merchandise was described on the commercial invoice as "rough emeralds," adding that they were neither "simply sawn nor roughly shaped" (Fine Emeralds v. United States, CIT # 20-03928).