Gold-Clad Aluminum Fruit Bowl from Mexico
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 — Mexico → United States
13%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
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