Sterling Silver Napkin Ring from Japan
An engraved sterling silver ring for holding cloth napkins at formal tables. Per Chapter 71 Note 10, articles of goldsmiths' or silversmiths' wares include tableware, and this napkin ring is made of silver, a precious metal, under heading 71.14.
Duty Rate — Japan → Canada
5.5%
Import Tips
• Classify the napkin ring as tableware under Note 10 of Chapter 71, not as jewellery under heading 71.13
• Provide documentation of the silver content and value
• Verify if the napkin ring is part of a set with other tableware, which may affect classification