| Tariff Classification |
| section 14 | 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 semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin |
| 71.01 | 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: |
| －Cultured pearls: |
| 7101.21 | －－Unworked: |
| －－－Loose pearls: |
| －－－－Silver lipped pearls and Black lipped pearls |
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