Silver Gravy Boat from Canada
A sterling silver gravy boat with attached underplate for serving sauces at dinner. Classified in HTS 7114.11.60.00 as other silver articles for kitchen or table use. Represents classic goldsmiths' ware for household dining.
Duty Rate — Canada → United States
13%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Ensure food-safe polishing; test for nickel leaching if alloyed
• Use HTS advisory rulings for complex shapes
• Common issue: undervaluing by omitting precious metal content in invoices