Sterling Silver Handle Teaspoon Set from China
A set of teaspoons featuring handles made from sterling silver (92.5% pure silver), with bowls typically crafted from silver-plated base metal. This falls under HTS 7114.11.30.00 as spoons of goldsmiths' or silversmiths' wares with sterling silver handles, per Chapter 71 notes defining such articles for household use.
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
• Verify sterling silver content (92.5% purity) with assay certificates to comply with US marking requirements under 19 CFR 134
• Declare exact weight of silver content on entry documents; undervaluation of precious metal is a common CBP audit trigger
• Ensure handles are mechanically affixed (not just plated) to qualify under this subheading; consult binding ruling if design is ambiguous