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HS code 7103.91: Otherwise worked, rubies, sapphires and emeralds

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Summary

HS code 7103.91 covers otherwise worked, rubies, sapphires and emeralds. It sits in 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) in chapter 71 (natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin). Other goods of heading 71.03 are classified under 7103.10 (unworked or simply sawn or roughly shaped) and 7103.99 (otherwise worked, other).

What this code covers

HS code 7103.91 covers otherwise worked, rubies, sapphires and emeralds.

The legal text of the subheading is “Otherwise worked: Rubies, sapphires and emeralds”, read under “Otherwise worked”, in HS2022.

What it doesn’t cover

Other goods of heading 71.03 are classified under 7103.10 (unworked or simply sawn or roughly shaped) and 7103.99 (otherwise worked, other).

  • 7103.10Unworked or simply sawn or roughly shaped
  • 7103.99Otherwise worked: Other

How it is structured

7103.91 is a six-digit subheading. Its first two digits, 71, are the chapter; the first four, 7103, are heading 71.03; the last two, 91, identify the subheading within the heading.

Countries add their own digits after these six for their national tariff lines.

In other countries

No national tariff lines under 7103.91 are live on border.bot yet. Tariffs built on the Harmonized System (HS2022) use 7103.91 at six digits and add their own digits after it.

Frequently asked questions

What does HS code 7103.91 cover?

HS code 7103.91 covers otherwise worked, rubies, sapphires and emeralds.

Which heading and chapter is HS code 7103.91 in?

HS code 7103.91 is in 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) in chapter 71 (natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin).

Where are goods of heading 71.03 classified when 7103.91 doesn’t fit?

Other goods of heading 71.03 are classified under 7103.10 (unworked or simply sawn or roughly shaped) and 7103.99 (otherwise worked, other).

Sources and updates

The Harmonized System legal text comes from border.bot release 1 (edition HS 2022), imported from a file, and has been live since 13 October 2026.

This page was last updated on 13 October 2026.

Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.

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