Classification as worked cultured pearls (drilled but not strung or set) is determined by the physical state of the goods, not their intended downstream use. Whether any preferential duty treatment applies depends on the country of origin and applicable trade agreements — importers should consult a licensed customs broker to assess origin-specific duty treatment before assuming any preference applies.

Each classification must be declared separately. Unworked pearls and drilled (worked) pearls fall under different headings and may carry different duty rates. Commingling them in a single line item on the entry is a classification error. Importers should ensure the foreign supplier segregates and invoices the two categories distinctly, and that the entry reflects each heading with its corresponding quantity and value.