HTS tariff line · chapter 71
7114.11.45
Sets of the foregoing which include two or more knives, forks, spoons or ladles
Analysis
HTS 7114.11.45 covers sets of the foregoing which include two or more knives, forks, spoons or ladles under heading 7114 (articles of goldsmiths' or silversmiths' wares and parts thereof, of precious metal or of…).
Neighbouring lines carry rates from 2.7% to 3.5%, so the exact line matters. The widest gap is with 7114.11.40 (spoons and ladles: other), at 3.5%: a product that belongs there but is entered here, or the reverse, changes the duty by 0.5 percentage points.
The column 2 rate, for countries without normal trade relations, is 65%, 21.7 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%. 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.
The general duty rate is 3% of the customs value, which is in the middle of the rates in chapter 71 (53rd percentile of 108 lines with an ad valorem rate). On a shipment valued at $10,000 that is $300 in duty before any Chapter 99 additions or preference claims.
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% |
| 7114.11.40 | Spoons and ladles: other | 3.5% |
| 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% |