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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 Chapter 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 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 Chapter 25, 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).

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
Subheadings7103.91 and 7103.99 cover polished or drilled stones, engraved stones (including cameos and intaglios) and stones prepared as doublets or triplets.


ANNEX
List of precious or semi-precious stones falling in heading 71.03.
Mineral / Commercial name
Amblygonite / Amblygonite, Montebrasite
Amphiboles (group of)
Actinolite / Actinolite, Nephrite, Jade
Tremolite / Tremolite
Rhodonite / Rhodonite
Andalusite / Andalusite, Chiastolite
Apatite / Apatite (all colours)
Aragonite / Aragonite, Ammolite
Axinite / Axinite
Azurite / Azurite (Chessylite), Azurite-Malachite
Benitoite / Benitoite
Beryl / Emerald, Aquamarine, Colourless Beryl-Goshenite, Yellow Beryl, Pink Beryl-Morganite, Heliodor, Golden Beryl, Green Beryl, Red Beryl, Bixbite
Beryllonite / Beryllonite
Brazilianite / Brazilianite
Calcite / Calcite
Cassiterite / Cassiterite
Cerussite / Cerussite
Chrysoberyl / Chrysoberyl, Chrysoberyl Cat's-eye, Alexandrite, Alexandrite Cat's-eye
Chrysocolla / Chrysocolla
Cordierite / Cordierite, Iolite
Corundum / Ruby, Star-Ruby, Sapphire, Star-Sapphire, Sapphire Cat's-eye, Sapphire or Corundum with colour designation, Padparadschah (orange), Black Star-Sapphire, etc.
Danburite / Danburite
Datolite / Datolite
Diaspore / Diaspore
Dumortierite / Dumortierite
Epidote / Epidote
Euclase / Euclase
Feldspar (group of)
Albite / Albite, Maw-sit-sit/Jadeite Albite, Labradorite, Labradorite, Spectrolite
Microcline / Amazonite, Microcline
Oligoclase / Aventurine Feldspar, Sunstone
Orthoclase / Orthoclase (yellow), Moonstone
Fluorite(Fluorspar) / Fluorite(Fluorspar)
Garnet (group of)
Almandine / Garnet, Almandine, Garnet, Rhodolite
Andradite / Garnet, Andradite, Garnet, Demantoid, Garnet, Melanite
Grossular / Garnet, Grossular varied colours, Garnet, Grossular Chrome, Tsavolite, Garnet, Hessonite
Pyrope / Garnet, Pyrope
Spessartite / Garnet, Spessartite
Hematite / Hematite
Idocrase / Idocrase, Vesuvianite, Californite
Kornerupine / Kornerupine
Kyanite / Kyanite
Lazurite / Lazurite, Lapis-lazuli, Lapis
Lazulite / Lazulite
Malachite / Malachite
Marcasite / Marcasite
Obsidian (volcanic glass) / Obsidian
Olivine / Peridot
Opal / Opal, Black Opal, Boulder Opal, Fire Opal, Harlequin Opal, Moss Opal, Prase Opal, Opal Matrix, Water Opal, Wood Opal
Prehnite / Prehnite
Pyrites / Pyrites (Marcasite)
Pyrophyllite / Pyrophyllite
Pyroxene (group of)
Diopside / Diopside, Star-Diopside
Enstatite-Hypersthene / Enstatite-Hypersthene
Jadeite / Jadeite,Jade, Chloromelanite
Spodumene / Spodumene (all colours), Kunzite, Hiddenite
Quartz / Agate(variouscolours), Fire Agate, Onyx, Sardonyx, Amethyst, Aventurine Quartz, Aventurine, Blue Quartz, Chalcedony, Chrysoprase, Citrine, yellow quartz, Cornelian, Green Quartz, Prasiollite, Heliotrope, Bloodstone,, Jasper, Multicoloured Jasper, Orbicular Jasper, Silex, Morion, Cairngorm, Moss-Agate, Agate Dendritic, Banded Agate, Prase, Quartz Cat's-eye, Quartz Falcon's-eye
Rhodochrosite / Rhodochrosite
Scapolite / Scapolite
Serpentine / Bowenite, Serpentine, Verd Antique, Williamsite
Sinhalite / Sinhalite
Sodalite / Sodalite
Smithsonite / Smithsonite, Bonamite
Sphalerite / Sphalerite Blende
Spinel / Spinel(allcolours), Pleonaste Black Spinel
Talc / Steatite, Soapstone
Sphene (Titanite) / Sphene
Topaz / Topaz(allcolours)
Tourmaline / Tourmaline(allcolours), Anchroite, Dravite, Indigolite, Rubellite, Tourmaline Cat's-eye
Tugtupite / Tugtupite
Turquoise / Turquoise, Turquoise Matrix
Variscite / Variscite
Verdite / Verdite
Vesuvianite (see Idocrase)
Zircon / Zircon(allcolours)
Zoisite / Zoisite(allcolours), Tanzanite, Thulite
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