Shuck oysters, reserving liquor; clean and reserve shells. Place oysters and liquor in a bowl; cover and chill until ready to fry.
Pour oil to depth of 2 inches into a Dutch oven; heat to 350°. Combine flour and cracker meal in a large pie plate. Drain oysters; dredge in flour mixture. Fry oysters, in small batches, 5 minutes or until golden. Drain on paper towels; sprinkle with kosher salt.
Arrange reserved shells on a platter. Place a dollop of Pearl Tartar Sauce in center of each shell. Top with a fried oyster. Garnish, if desired.