Analysis
Subheading 7116.10 covers of natural or cultured pearls, within heading 7116. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 2 US tariff lines below it are national.
None of its 2 lines is duty-free at the general rate. Rates run from 3.3% to 5.5% with a median of 4.4%, so the line you choose sets the duty.
The US splits it as follows: 7116.10.10 for of natural or cultured pearls: natural (3.3%) and 7116.10.25 for of natural or cultured pearls: cultured (5.5%).
By Census's concordance, most of its statistical lines are made by Jewelry and Silverware Manufacturing (339910). Those are the NAICS industries a US producer of these goods would report under.
Goods only reach 7116.10 once they fall within heading 7116 (articles of natural or cultured pearls, precious or semiprecious stones (natural…). Under General Rule 6, subheadings are then compared only with others at the same level, so a product is matched against its siblings, not against lines elsewhere in the chapter.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 7116.10.10 | Of natural or cultured pearls: natural | 3.3% |
| 7116.10.25 | Of natural or cultured pearls: cultured | 5.5% |