Sterling Silver Tea Spoon from China
A finely crafted sterling silver teaspoon designed for serving tea, featuring classic engraved patterns on the handle. This falls under HTS 7114.11.70.00 as it is an article of silversmith's ware made of silver (at least 92.5% pure), classified as tableware for household use. It is neither plated with other precious metals in a way that changes classification nor part of excluded categories.
Duty Rate — China → United States
40.5%
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 silver purity (sterling must be at least 92.5%) with assay certificates to avoid reclassification as imitation jewelry
• Declare exact weight of silver content accurately; undervaluation is a common pitfall leading to penalties
• Provide invoices specifying 'of silver' not plated to distinguish from base metal clad items