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%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.97, articles the product of a member state of the European Union, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 10 percent, as provided for in U.S. note 52 to this subchapter
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