| 7116.10.00 | 00 | Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed). - Of natural or cultured pearls | - | 8.5% | CCCT, LDCT |
| 7116.20 | | Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed). - Of precious or semi-precious stones (natural, synthetic or reconstructed) | | | |
| 7116.20.10 | 00 | Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed). - Of precious or semi-precious stones (natural, synthetic or reconstructed) - Produced in Canada more than 25 years prior to the date of accounting | - | Free | CRT, IT, N |
| 7116.20.90 | 00 | Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed). - Of precious or semi-precious stones (natural, synthetic or reconstructed) - Other | - | 6.5% | CCCT, LDCT |
