Classification errors are the most common and most expensive customs mistake in the jewellery trade. They are also entirely avoidable, because the classification logic is mechanical once you know the headings. This guide covers the codes you will actually use and how duty is computed.

The HS headings that matter

HS heading	Covers	Typical use
7113	Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal	Gold and silver finished jewellery
7113.11	Of silver, whether or not plated or clad with other precious metal	925 sterling silver rings, chains, earrings
7113.19	Of other precious metal	10K, 14K, 18K gold and platinum jewellery
7117	Imitation jewellery	Base-metal and plated fashion jewellery
7102	Diamonds, whether or not worked, but not mounted or set	Loose natural and, depending on the national schedule, loose lab grown
7104	Synthetic or reconstructed precious or semi-precious stones	Lab grown diamond, moissanite, CZ, lab grown gemstones
7106	Silver, unwrought or semi-manufactured	Silver sheet, wire, casting grain
7112	Waste and scrap of precious metal	Bench sweeps, polishing waste

Two structural points decide most classifications. First, mounted versus loose: a stone set in a ring is classified as jewellery under 7113, while the same stone loose is classified under 7102 or 7104. Second, which metal predominates: a silver ring with gold plating is 7113.11, while a brass ring with gold plating is imitation jewellery under 7117.

Where buyers get it wrong

Declaring a set stone under the stone heading. A finished solitaire ring is 7113, not 7102 or 7104. Classifying by the expensive component rather than the finished article is a common and easily challenged error.
Declaring plated base metal as precious metal. Gold plated brass is 7117. Declaring it under 7113 attracts a duty rate that does not apply and invites a reclassification and a penalty.
Missing the synthetic subheading. Lab grown stones are not classified the same as natural stones in most national schedules. Check your destination schedule for the synthetic line under 7104.
Lumping multiple articles under one line. A shipment containing silver jewellery, gold jewellery and loose stones needs three invoice lines with three codes and three values.

How duty and tax are actually calculated

Component	Basis	Notes
Customs value	Goods value plus international freight plus insurance, on CIF terms	Under-declaring is the fastest route to seizure and a flagged importer record
Duty	Duty rate multiplied by customs value	Rate depends on HS code, origin and any trade agreement
Import VAT or GST	Rate multiplied by customs value plus duty	Recoverable in most registered businesses
Additional duties	Varies by product and origin	Check current measures before quoting retail prices
Broker and clearance fees	Per entry, plus disbursements	Small per shipment, material across many shipments

Worked example on a 4,000 US dollar shipment of 925 silver jewellery into a market with 2.5% duty and 20% import VAT: freight and insurance 180 dollars, customs value 4,180 dollars, duty 104.50 dollars, VAT 856.90 dollars, total landed 5,141.40 dollars, or about 28.5% above the goods value. Never quote retail prices off the FOB value.

Documentation that clears without friction

Commercial invoice with exact descriptions, quantities, unit values, Incoterms and both parties details.
Packing list with carton count, net and gross weight, dimensions and contents per carton.
Certificate copies matching the stones in the parcel, with report numbers listed on the invoice.
Material declaration stating that lab grown stones are laboratory-grown or synthetic.
Certificate of origin where your destination claims preferential treatment.
Freight waybill with a declared value consistent with the invoice.

Packing so that examination is fast

Practice	Why it reduces delay
Individually bagged pieces with SKU labels matching the packing list line for line	Examiners can sample without unpacking everything
Certificate copies in the same carton, in a labelled sleeve	Avoids a document request and a hold
Carton photographs taken before sealing, sent with documents	Demonstrates condition and contents at dispatch
One declared value that matches the invoice exactly	Reconciliation is automatic

The compliance habits that actually prevent problems

Confirm the final HS code with your own broker before the first shipment of each product type. Classification is destination-specific and changes.
Keep a classification sheet per SKU: code, description, duty rate and the date you confirmed it.
Declare the true transaction value every time, even when it hurts. A flagged importer record costs more than the duty saved.
Insure at full invoice value. Carriers limit liability on undeclared value, and jewellery is a high-theft category.
Ask your supplier for the material declaration by default rather than on request. It should be part of their standard document pack.

None of this requires a customs lawyer. It requires that your supplier can produce a consistent document set and that you know which heading your goods sit under. Buyers who get those two things right rarely see a shipment delayed.

Authoritative References

For buyers who need to verify the technical and regulatory basis of this guide, the following independent institutions publish authoritative reference data:

eCFR Title 19 - U.S. Customs regulations for tariff classification and import documentation.
European Commission - EU customs, tariffs and trade compliance resources.