Sterling Silver Cufflinks from China
Engraved sterling silver cufflinks for formal wear, chain-linked design. While borderline, classified under HTS 7114.19.00.00 as silversmiths' personal articles if not primarily adornment; Note 9 directs jewelry to 7113 but allows silversmiths' wares here for dress studs.
Duty Rate — China → United States
45.4%
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
• Distinguish from jewelry via utility focus in invoices
• Pair hallmark certificates with origin docs
• Common pitfall: misdeclared as 7113 leading to rate disputes