A CULTURED PEARL, IN A REAL UNOPENED OYSTER SHELL WHICH YOU CAN PRY OPEN (THE OYSTER IS NON-LIVING), CONTAINED IN A TIN CAN. PACKED FOR RETAIL SALE AS A SET IN A CARDBOARD BOX WITH A NECKLACE AND PENDANT OF BASE METAL, AN OYSTER OPENING TOOL AND AN INFORMATION SHEET.

CLASSIFICATION IS DETERMINED IN ACCORDANCE WITH THE FOLLOWING: GENERAL INTERPRETATIVE RULES (GIRS) GIR 1 HAS BEEN USED TO CLASSIFY THE GOODS BY THE TERMS OF HEADING 7101- 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. GIR 3(B) HAS BEEN USED AS THE PEARL IS CONSIDERED TO BE THE ESSENTIAL CHARACTER GIR 5(B) HAS BEEN USED TO IDENTIFY THE PACKAGING GIR 6 HAS BEEN USED TO CLASSIFY TO SUBHEADING LEVEL 71012100 - CULTURED PEARLS UNWORKED. ALSO CLASSIFIED IN ACCORDANCE WITH: HSENS TO 7101