Analysis
HTS 7114.11.40 covers spoons and ladles: other under heading 7114 (articles of goldsmiths' or silversmiths' wares and parts thereof, of precious metal or of…).
Within this group the rate runs from 2.7% to 3.3%. Compared with 7114.11.20 (forks with silver handles), which pays 2.7%, a misclassification either way moves the duty by 0.8 percentage points.
The general duty rate is 3.5% of the customs value, which is in the middle of the rates in chapter 71 (63rd percentile of 108 lines with an ad valorem rate). On a shipment valued at $10,000 that is $350 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 65%, 18.6 times the general rate.
Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 12 others can enter duty-free instead of paying 3.5%. It is also eligible under GSP, the developing-country programme, which Congress has to renew; check whether GSP is in force on the entry date.
Neighbouring 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% |
| 7114.11.45 | 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% |