Analysis
Subheading 8211.91 covers table knives having fixed blades, within heading 8211. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 7 US tariff lines below it are national.
Every one of its 7 tariff lines is duty-free at the general rate, so classification within the subheading affects statistics and Chapter 99 measures rather than the base duty.
The US splits it as follows: 8211.91.10 for knives with silver-plated handles (duty-free), 8211.91.20 for valued under 25¢ each, not over 25.9 cm in overall length (0.4¢ each + 6.4%), 8211.91.25 for with handles containing nickel or containing over 10 percent by… (0.4¢ each + 6.8%), 8211.91.30 for valued under 25¢ each, not over 25.9 cm in overall length (0.9¢ each + 10.6%), 8211.91.40 for other: other (0.3¢ each + 3.7%), 8211.91.50 for knives with rubber or plastic handles (0.7¢ each + 3.7%) and 8211.91.80 for table knives having fixed blades: other (0.3¢ each + 4.9%).
6 of the lines carry specific or compound rates (per kilogram, per dozen and so on) rather than a percentage, so their burden depends on the unit value of the goods.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 8211.91.10 | Knives with silver-plated handles | Free |
| 8211.91.20 | Valued under 25¢ each, not over 25.9 cm in overall length | 0.4¢ each + 6.4% |
| 8211.91.25 | With handles containing nickel or containing over 10 percent by weight of manganese: other | 0.4¢ each + 6.8% |
| 8211.91.30 | Valued under 25¢ each, not over 25.9 cm in overall length | 0.9¢ each + 10.6% |
| 8211.91.40 | Other: other | 0.3¢ each + 3.7% |
| 8211.91.50 | Knives with rubber or plastic handles | 0.7¢ each + 3.7% |
| 8211.91.80 | Table knives having fixed blades: other | 0.3¢ each + 4.9% |