The table below lists the 3 tariff lines under HS 710499. For each code you can see the MFN rate, temporary rate, consumption tax rate, VAT rate and the US and Canada additional tariffs, plus a link to the full record with FTA and RCEP preferential rates. Rates are reference figures for 2026.
| Hscode | Description | MFN rate | Temperate rate | Comsumer rate | Vat rate | US additional | CA additional | Detail |
|---|---|---|---|---|---|---|---|---|
| 7104991100 | Other industrial sapphires | 4% | - | 10% | 13% | 35% | More | |
| 7104991900 | Other industrial synthetic or reconstructed gemstones and semi precious stones | 4% | - | 10% | 13% | 20% | More | |
| 7104999000 | Other non industrial synthetic gemstones or semi precious stones | 4% | - | 10% | 13% | 35% | More |