Rhodium-Clad Brass Cufflinks from Japan
Elegant cufflinks made from a brass base metal clad with rhodium, a platinum-group metal. These personal adornment accessories qualify as articles of goldsmiths' or silversmiths' wares under heading 71.14, as the rhodium cladding constitutes a precious metal covering. They are classified under tariff item 7114.20.00 as articles of base metal clad with precious metal.
Duty Rate — Japan → Canada
5.5%
Import Tips
• Ensure the rhodium cladding is affixed by soldering, brazing, welding, hot-rolling or similar mechanical means to qualify as 'metal clad with precious metal' under Chapter 71 Note 7
• Declare the value in Canadian dollars and keep supplier invoices showing the base metal and cladding composition
• If the cufflinks incorporate precious stones, they may shift to heading 71.13