HS 710122 Worked
Quick Answer: Pearls, whether cultured or imitation, that have undergone processing or shaping, fall under HS code 710122. These worked pearls enter the UK at 0.00%, the EU at 0.00%, and the US with a primary Most Favored Nation (MFN) rate of Free, though other rates may apply depending on specific product details. Importers should note that while duty rates are generally favorable, specific treatments or origins might trigger additional considerations. CustomTariffs aggregates this data to assist trade professionals.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7101220000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7101220000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7101223000 | Free | — | ["g"] |
| 710122 | — | — | — |
| 7101226000 | 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 710122 cover?
This subheading covers pearls, whether or not worked but not mounted or set, and unworked or simply sawn or roughly shaped, of precious or semi-precious stones. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this includes natural or cultured pearls that have undergone processing beyond simple sorting or cleaning, such as drilling, polishing, or faceting, but have not yet been incorporated into jewelry or other finished articles. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database provide further detail, confirming that "worked" implies a degree of manipulation that enhances or prepares the pearl for further use.
What falls outside HS 710122?
The following products are excluded from HS 710122: pearls that are mounted or set in jewelry or other finished articles, as these fall under Chapter 71's headings for jewelry and imitation jewelry. Unworked pearls, which are in their natural state without any processing, are classified under HS 710110. Additionally, imitation pearls, even if worked, are generally classified under HS 7117, which covers imitation jewelry, unless they meet specific criteria for precious or semi-precious stones.
What are common classification mistakes for HS 710122?
A common error is misinterpreting the term "worked." Importers may incorrectly classify pearls that have undergone minimal processing, such as simple cleaning or sorting, as "worked" when they should be considered unworked. Conversely, pearls that have been drilled or polished to a significant degree, preparing them for stringing or setting, are often mistakenly classified as unworked. This often stems from a misunderstanding of General Interpretative Rule 1 and Section 71 of the HTS, which guide the classification of precious and semi-precious materials.
How should importers classify products under HS 710122?
The correct procedure for classifying pearls under HS 710122 involves a thorough examination of the product's processing. Importers and customs brokers must determine if the pearls have undergone any manipulation beyond their natural state, such as drilling, polishing, or shaping, but have not been mounted or set. Consulting the WCO HS Explanatory Notes and the specific tariff schedules of the importing country, such as the USITC HTS or EU TARIC, is crucial to confirm the precise definition of "worked" and ensure accurate classification.
How is the duty calculated for products under HS 710122?
A strand of 50 cultured pearls, each weighing approximately 0.5 grams, declared at a customs value of $1,000 USD, would attract a US duty of $35.00. This is calculated using the Most Favored Nation (MFN) duty rate of 3.5% ad valorem, applied to the declared customs value: 3.5% of $1,000 USD = $35.00. This calculation is based on the duty rate published in the USITC Harmonized Tariff Schedule for HS code 710122.
Which trade agreements reduce duties for HS 710122?
Several free trade agreements may reduce the applicable duty rate for HS 710122, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying goods originating from Canada or Mexico. The Generalized System of Preferences (GSP) may also offer reduced or Free duty rates for eligible goods from developing countries, such as Vietnam. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific agreement and importing country's requirements.
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FAQ
What are the import duty rates for HS code 710122 (Worked pearls, not strung or set, but not on string or wire)?
The duty rates for HS code 710122 vary by importing country. For example, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) duty rate is Free. In the European Union, under TARIC, the rate is 0.00 %. The UK Trade Tariff also lists a duty rate of Free for this classification. It is crucial to consult the specific tariff schedule of the destination country for definitive rates, as preferential agreements may offer further reductions or duty-free entry.
How is HS code 710122 defined, and what are the classification criteria for 'worked' pearls?
HS code 710122 covers natural or cultured pearls, whether natural or cultured, which have undergone working but are not strung or set, nor mounted on jewelry or other ornaments, and are not on string or wire. 'Worked' generally implies that the pearls have been drilled, polished, or otherwise treated to enhance their appearance or prepare them for mounting. The key distinction is that they remain individual pearls and have not been assembled into a strand or incorporated into a finished piece. Referencing Explanatory Notes to the Harmonized System (HSEN) for Chapter 71 provides detailed guidance on the scope of 'worked' pearls.
What documentation is typically required when importing goods classified under HS 710122?
When importing worked pearls under HS 710122, 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 claiming preferential duty rates under a trade agreement. Given the value of pearls, importers may also need to provide documentation attesting to the authenticity and origin of the pearls, such as a gemological laboratory report, to comply with customs regulations and prevent misclassification or fraud.
How do trade agreements, such as the USMCA or EU trade deals, affect the import duties for HS code 710122?
Trade agreements can significantly impact import duties for HS code 710122. For instance, under the United States-Mexico-Canada Agreement (USMCA), goods originating from Canada or Mexico may qualify for duty-free entry into the United States, provided they meet the rules of origin. Similarly, the European Union has numerous Free Trade Agreements (FTAs) with various countries that may reduce or eliminate duties on pearls. Importers must ensure they have the necessary proof of origin documentation to claim preferential treatment under these agreements. Always verify the specific provisions of the applicable trade agreement.
Can you provide a numerical example of how import duty is calculated for HS 710122, assuming a 10% ad valorem duty rate?
While HS 710122 often carries a Free or 0.00% duty rate in many major markets, let's illustrate a calculation assuming a hypothetical 10% ad valorem duty rate for a specific country. If an importer brings in worked pearls valued at $50,000 USD, and the applicable duty rate is 10% ad valorem, the duty calculation would be: Duty Amount = Value of Goods × Duty Rate. In this case, Duty Amount = $50,000 × 10% = $5,000 USD. This $5,000 would be the calculated import duty payable to customs. It is essential to confirm the exact duty rate applicable to your specific shipment and destination.