Gold-Clad Aluminum Fruit Bowl from Germany
Lightweight fruit bowl for kitchen display, aluminum base clad with gold by hot-rolling for opulent appearance. Under HTS 7114.20.00.40 as toilet/sanitary or household ware of clad base metal in silversmiths' style. Precious metal alloy rules in note 5 confirm classification.
Duty Rate — Germany → United States
10%
Rate breakdown
9903.05.3910%Section 301 (forced labor) — European Union member state (col1 rate < 10 percent): MFN < 10% → total duty capped at 10%
Import Tips
• Test for 2%+ gold content per note 5 to affirm alloy treatment
• Use customs rulings for similar clad items as precedent
• Pitfall: misdeclaring as solid gold leads to penalties