HS Code for Worked cultured pearls

HS Code 7101.22 is applied to cultured pearls that have been "worked." In the context of the Harmonized System, "worked" refers to pearls that have been subjected to processes such as drilling, grinding, or polishing to enhance their appearance or prepare them for temporary stringing. This code specifically excludes pearls that are merely graded or cleaned but otherwise remain in their natural state after harvest (which fall under 7101.21). The classification is found within Chapter 71, which covers natural or cultured pearls, precious stones, and precious metals. A critical distinction for 7101.22 is that the pearls must not be set or mounted in jewelry. Even if they are temporarily strung for ease of transport, they remain under this heading provided they have not been permanently assembled into a finished article of jewelry. The classification follows GRI 1, as the heading and subheading notes explicitly define the state of the pearls.

Products Included

• Drilled cultured pearls
• Polished cultured pearls
• Cultured pearls temporarily strung for transport
• Half-drilled cultured pearls for earrings
• Cultured pearls with surface grinding

Common Misclassification

The most common misclassification for worked cultured pearls is HS code 7101.21, which is for unworked cultured pearls. The transition from unworked to worked occurs as soon as the pearl is drilled, even if the drilling is only partial. Another significant confusion arises with HS code 7116.10, which covers articles of natural or cultured pearls. If the pearls are permanently strung, mounted on precious metal, or set into a piece of jewelry, they are no longer classified as pearls under 7101 but as finished jewelry or articles under 7116. However, Note 1 to Chapter 71 clarifies that pearls temporarily strung for the convenience of transport remain in 7101.22. Importers must provide documentation confirming the temporary nature of the stringing to avoid the higher duties often associated with finished jewelry.

FAQ

What is the HS code for worked cultured pearls?

The HS code for worked cultured pearls, not mounted or set, is 7101.22.

Are pearls on a temporary string classified here?

Yes, pearls that are temporarily strung for the convenience of transport are classified under 7101.22, provided they are not yet set or permanently mounted.