Lead Crystal Sauce Boat from Japan
Small boat-shaped dish of lead crystal (≥24% PbO) for serving gravy or sauces at table, valued not over $1. Basic kitchen/table glassware under 7013.41.10.00.
Duty Rate — Japan → United States
15%
Rate breakdown
9903.05.480%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 equal to or greater than 12.5 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Value based on transaction records; related-party sales need arm's-length proof
• No issue with sheet cutting per chapter note for shape
• Test for lead leaching if food-contact