7114.20.00.40 - Articles not elsewhere specified or included, of a type used for household, table or kitchen use; toilet or sanitary ware

This HTS category, 7114.20.00.40, encompasses articles not elsewhere specified or included, specifically those of a type used for household, table, or kitchen purposes, as well as toilet or sanitary ware. These articles are characterized by being constructed from base metal that has been clad with precious metal. The application of precious metal cladding is a key differentiator, meaning the primary material is base metal, overlaid with a thin layer of gold, silver, platinum, or other precious metal, to achieve a combination of durability and aesthetic value.

Within the scope of "Articles of goldsmiths' or silversmiths' wares and parts thereof, of precious metal or of metal clad with precious metal," this specific category distinguishes itself from its sibling, 7114.20.00.60 ("Other"). While the "Other" category serves as a residual for base metal clad with precious metal articles that do not fit the specific household, table, kitchen, or sanitary ware classifications, 7114.20.00.40 is precisely for those items intended for domestic utility or personal hygiene. This distinction hinges on the intended use and form of the article rather than solely its material composition.

As this is a leaf node in the HTS classification, there are no further subcategories. Therefore, classification into this heading relies heavily on a thorough assessment of the article's intended function and its construction of base metal clad with precious metal. Examples include serving trays, cutlery, decorative bowls for household use, or even ornate faucets and bathroom fixtures made with a base metal core and a precious metal outer layer.