HS 710121 Cultured pearls
Quick Answer: Cultured pearls imported under HS 710121 enter the UK at 0.00%, the EU at 0.00%, and the US at Free (MFN) or 10% (other rates may apply). This classification specifically covers cultured pearls, whether worked or unworked, but not temporarily strung. For importers, understanding these varying duty rates is crucial for accurate landed cost calculations. Exporters should be aware of potential differences in import duties across major markets. Customs brokers must ensure correct classification to avoid delays and penalties. CustomTariffs aggregates this tariff information, highlighting the importance of precise HS code application for international trade compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7101210000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7101210000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7101210000 | Free | — | ["g"] |
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
How Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 710121 cover?
This subheading covers cultured pearls, whether or not worked, but not perfectly matched. According to the World Customs Organization (WCO) Harmonized System Nomenclature, cultured pearls are those that have been formed within a mollusk through human intervention. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this classification applies to pearls produced by oysters or other mollusks under controlled conditions, encompassing both drilled and undrilled specimens, provided they are not part of a set of perfectly matched pearls.
What falls outside HS 710121?
The following products are excluded from HS 710121: natural pearls, which are formed without human intervention, and imitation pearls made from glass, plastic, or other materials. Perfectly matched sets of cultured pearls, which are classified under HS 710110, are also excluded. Furthermore, worked pearls that have undergone significant processing beyond simple drilling or matching, such as being set into jewelry, would be classified under their respective jewelry headings (e.g., Chapter 71, Heading 7113).
What are common classification mistakes for HS 710121?
A common error is misclassifying imitation pearls as cultured pearls. Imitation pearls, often made of glass or plastic, do not meet the definition of "cultured" as they are not produced within a mollusk. Another mistake involves incorrectly classifying sets of cultured pearls. If a set is considered "perfectly matched" based on size, color, luster, and shape, it would fall under HS 710110, not 710121, as per General Rule of Interpretation (GRI) 3(b) for goods put up in sets for retail sale if applicable, or by specific descriptive notes.
How should importers classify products under HS 710121?
The correct procedure for classifying cultured pearls under HS 710121 involves verifying that the pearls are indeed cultured, meaning they were produced within a mollusk through human intervention. Importers must also confirm that the pearls are not part of a perfectly matched set, which would necessitate a different classification. Reviewing product descriptions, supplier documentation, and potentially obtaining expert gemological opinions can aid in accurate classification, ensuring compliance with customs regulations in jurisdictions like the United States and the European Union.
How is the duty calculated for products under HS 710121?
A shipment of 100 grams of cultured pearls, declared at a customs value of $5,000 USD, would attract a US duty of $250.00. This is calculated using the Most Favored Nation (MFN) rate of 5.0% ad valorem, applied to the declared value: 5.0% × $5,000 USD = $250.00. This calculation is based on the duty rate published in the USITC Harmonized Tariff Schedule for HS code 710121.
Which trade agreements reduce duties for HS 710121?
Several free trade agreements may reduce the applicable duty rate for HS 710121, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating cultured pearls from Canada or Mexico can enter the United States duty-free. To claim this preference, a valid origin declaration or certificate of origin is required. For imports into the European Union, the Generalised Scheme of Preferences (GSP) may offer reduced or zero duty rates for originating goods from certain developing countries, often requiring a Form A certificate of origin.
```Which HS Codes Are Related?
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FAQ
What are the import duty rates for HS code 710121 (Cultured pearls)?
The import duty rate for HS code 710121, covering cultured pearls, whether or not worked but not strung or mounted, varies by country. For example, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) rate is Free. However, preferential rates may apply under trade agreements. The EU TARIC system also lists a 0.00% duty rate for cultured pearls under this code. It is crucial to consult the specific tariff schedule of the importing country for the definitive duty rate applicable to your shipment. Refer to official sources like the USITC HTS, EU TARIC, or the UK Trade Tariff.
What specific criteria define a 'cultured pearl' under HS code 710121 for customs classification?
For customs classification under HS code 710121, a 'cultured pearl' refers to a pearl that has been formed with the assistance of human intervention, typically by inserting a nucleus and/or mantle tissue into a mollusk. This distinguishes them from natural pearls. The pearls must be 'worked' (e.g., drilled, polished) but not yet strung or mounted into jewelry. If pearls are strung or mounted, they would be classified under different HS codes, usually within Chapter 71, but not under 7101.21. The World Customs Organization (WCO) Harmonized System Explanatory Notes provide further guidance on this distinction.
What documentation is typically required when importing cultured pearls under HS code 710121?
When importing cultured pearls under HS code 710121, standard import documentation is required, including a commercial invoice, packing list, and bill of lading or air waybill. Additionally, a certificate of origin may be necessary, especially if preferential duty rates are claimed under a trade agreement. Given the value and nature of pearls, importers may also need to provide documentation attesting to their origin and authenticity, potentially from a gemological laboratory, to support the classification and valuation. Customs authorities may request additional documentation to verify compliance with import regulations.
How is the import duty for cultured pearls (HS 710121) calculated, and can you provide an example?
The calculation of import duty for cultured pearls (HS 710121) depends on the duty rate structure of the importing country. If the duty is an ad valorem rate (a percentage of the value), the calculation is straightforward. For instance, if a country imposes a 5% ad valorem duty on cultured pearls and the declared customs value of a shipment is $10,000, the duty would be calculated as: 5% of $10,000 = $500. If the duty rate is based on weight or other units, the calculation would be rate × quantity. Always verify the specific duty calculation method with the importing country's customs authority or tariff schedule.
Which major trade agreements might offer preferential duty rates for cultured pearls (HS 710121) into the United States or the European Union?
For imports into the United States, the USMCA (United States-Mexico-Canada Agreement) and other Free Trade Agreements (FTAs) may offer preferential duty rates, potentially reducing the duty to Free for qualifying goods originating from member countries. For imports into the European Union, the EU has numerous preferential trade agreements with countries worldwide. For example, goods originating from countries with an Economic Partnership Agreement (EPA) or Association Agreement with the EU might benefit from reduced or zero duties. Importers must ensure that the cultured pearls meet the rules of origin stipulated in the relevant trade agreement to claim preferential treatment. Consulting the specific preferential tariff schedules of the USITC or the EU TARIC database is essential.