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Section XIV — Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin

Chapter 71 — Natural or cultured pearls, precious or semiprecious stones,precious metals, metals clad with precious metal and articles thereof; imitation jewelry; coin

Heading 7101 — Pearls, natural or cultured, whether or not worked or graded but not strung, mounted or set; pearls, natural or cultured, temporarily strung for convenience of transport.

Subheading

7101.10 Natural pearls

Common commodities
Wild Saltwater Natural PearlsBasra Natural Pearl StrandsOriental Unworked Pearl NuggetsNatural Freshwater PearlsUnmounted Gulf of Mexico PearlsIndian Ocean Unstrung PearlsSouth Pacific Wild Pearl GrainsCaribbean Natural Pearl StringsBlack Tahitian Unworked PearlsAustralian Saltwater Natural Pearls

HS codes

CodeDescriptionTaxes
7101.10.00Natural pearlsCustoms TaxCID, PAL, SSCL, VAT