Gold-Clad Silver-Plated Serving Spoon from Japan
A serving spoon made from base metal clad with a thin layer of gold over silver plating, designed for fine dining tableware. It falls under HTS 7114.20.00 as an article of goldsmiths' or silversmiths' wares of base metal clad with precious metal, per Chapter 71 note 7 defining such cladding via mechanical means like hot-rolling. Used in households for serving food elegantly.
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 cladding method (soldering, brazing, or hot-rolling) meets HTS definition to avoid reclassification as mere plating
• Provide assay certificates confirming precious metal content despite base metal core for CBP valuation
• Declare exact precious metal weight accurately to prevent penalties on underreported values