Sterling Silver Tea Spoon from Japan
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 — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%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 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
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