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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:

Subheading

7101.22 Worked

Common commodities
Half-drilled and polished cultured pearlsFully drilled and bleached cultured pearlsPolished and matched loose cultured pearl setsBleached and improved cultured pearls for jewelry makingDrilled and polished white cultured pearlsCultured pearls enhanced with color treatmentAqua-colored, drilled, and polished pearlsBlack-lipped cultured pearls after drilling and bleachingGolden South Sea cultured pearls (drilled, polished)Tahitian pearls in drilled, polished, and bleached state

HS codes

CodeDescriptionTaxes
7101.22.00WorkedCustoms TaxCID, PAL, SSCL, VAT