Sterling Silver Handle Demitasse Spoon from China
Small demitasse spoons with elegantly engraved sterling silver handles and silver-plated bowls for coffee service. This product qualifies under HTS 7114.11.30.00 as specialized spoons of precious metal craftsmanship with sterling silver handles.
Duty Rate — China → United States
40.8%
Rate breakdown
9903.88.0325%Except as provided in headings 9903.88.13, 9903.88.18, 9903.88.33, 9903.88.34, 9903.88.35, 9903.88.36, 9903.88.37, 9903.88.38, 9903.88.40, 9903.88.41, 9903.88.43, 9903.88.45, 9903.88.46, 9903.88.48, 9903.88.56, 9903.88.64, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(e) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(f)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Engraving details must be documented; excessive decoration could shift classification toward jewelry-like articles
• Batch test silver fineness randomly, as alloy rules in Chapter Note 5 require predominant silver content over 2%
• Avoid common error of grouping with gold-handled items, which fall under different precious metal subheadings