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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.

National subdivision

7101.2 Cultured pearls:

Common commodities
Farmed Akoya pearlsSouth Sea cultured pearlsTahitian nucleated pearlsCultivated freshwater pearlsHarvested black pearlsNucleated saltwater pearlsCultured pearl strandsRound farmed pearlsCultivated pearl beadsSaltwater cultured pearls

Codes

CodeDescriptionTaxes
7101.21Unworked
7101.21.00unworkedCustoms TaxCID, PAL, SSCL, VAT
7101.22Worked
7101.22.00WorkedCustoms TaxCID, PAL, SSCL, VAT