HTS heading · chapter 71
7114
Articles of goldsmiths' or silversmiths' wares and parts thereof, of precious metal or of metal clad with precious metal
Analysis
Heading 7114 of the Harmonized Tariff Schedule covers articles of goldsmiths' or silversmiths' wares and parts thereof, of precious metal or of metal clad with precious metal. It divides into 3 six-digit subheadings and 10 eight-digit tariff lines, with 11 ten-digit statistical suffixes below them.
None of its 10 lines is duty-free at the general rate. Rates run from 2.7% to 7.9% with a median of 3%, so the line you choose sets the duty.
The spread of 5.2 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 7.9%, applies to 7114.19.00 (of other precious metal whether or not plated or…).
The largest subheadings are 7114.11 (of silver, whether or not plated or clad with…, 8 lines), 7114.19 (unnamed, 1 line) and 7114.20 (unnamed, 1 line).
By Census's concordance, most of its statistical lines are made by Jewelry and Silverware Manufacturing (339910). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 7114.11.10 | Knives with silver handles | 2.8% |
| 7114.11.20 | Forks with silver handles | 2.7% |
| 7114.11.30 | With sterling silver handles | 3.3% |
| 7114.11.40 | Spoons and ladles: other | 3.5% |
| 7114.11.45 | Sets of the foregoing which include two or more knives, forks, spoons or ladles | 3% |
| 7114.11.50 | Sterling silver tableware | 3.3% |
| 7114.11.60 | Articles not elsewhere specified or included of a type used for household, table or kitchen use; toilet and sanitary wares; all the foregoing and parts thereof, of silver: other | 3% |
| 7114.11.70 | Of silver, whether or not plated or clad with other precious metal: other | 3% |
| 7114.19.00 | Of other precious metal whether or not plated or clad with precious metal | 7.9% |
| 7114.20.00 | Of base metal clad with precious metal | 3% |