HTS heading · chapter 82
8215
Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware; and base metal parts thereof
Analysis
Heading 8215 of the Harmonized Tariff Schedule covers spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware; and base metal parts thereof. It divides into 4 six-digit subheadings and 18 eight-digit tariff lines, with 19 ten-digit statistical suffixes below them.
The spread of 14 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 14%, applies to 8215.99.30 (spoons valued under 25¢ each).
3 of its 9 lines with a percentage rate are duty-free at the general rate (33%) and 6 are dutiable, from duty-free up to 14%. The median line pays 4.2%.
9 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.
The largest subheadings are 8215.99 (other, 13 lines), 8215.91 (plated with precious metal, 3 lines), 8215.10 (unnamed, 1 line) and 8215.20 (unnamed, 1 line).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 8215.10.00 | Sets of assorted articles containing at least one article plated with precious metal | The rate of duty applicable to that article in the set subject to the highest rate of duty |
| 8215.20.00 | Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware; and base metal parts thereof: other sets of assorted articles | The rate of duty applicable to that article in the set subject to the highest rate of duty |
| 8215.91.30 | Plated with precious metal: forks | Free |
| 8215.91.60 | Plated with precious metal: spoons and ladles | 4.2% |
| 8215.91.90 | Plated with precious metal: other (including parts) | 2.7% |
| 8215.99.01 | Valued under 25¢ each, not over 25.9 cm in overall length | 0.9¢ each + 15.8% |
| 8215.99.05 | With handles containing nickel or containing over 10 percent by weight of manganese: other | 0.5¢ each + 8.5% |
| 8215.99.10 | Valued under 25¢ each | 0.5¢ each + 6.3% |
| 8215.99.15 | Other: other | 0.4¢ each + 4.8% |
| 8215.99.20 | With rubber or plastic handles | 0.5¢ each + 3.2% |
| 8215.99.22 | Without their handles | Free |
| 8215.99.24 | Table forks (including table serving forks) and barbecue forks with wooden handles | 0.3¢ each + 4.5% |
| 8215.99.26 | Other: other | 0.2¢ each + 3.1% |
| 8215.99.30 | Spoons valued under 25¢ each | 14% |
| 8215.99.35 | With stainless steel handles: other | 6.8% |
| 8215.99.40 | With base metal (except stainless steel) or nonmetal handles | 5% |
| 8215.99.45 | Spoons and ladles: other | Free |
| 8215.99.50 | Other: other (including parts) | 5.3% |