HTS tariff line · chapter 82
8215.10.00
Sets of assorted articles containing at least one article plated with precious metal
Analysis
HTS 8215.10.00 covers sets of assorted articles containing at least one article plated with precious metal under heading 8215 (spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs…).
The general rate is The rate of duty applicable to that article in the set subject to the highest rate of duty, a specific or compound duty rather than a simple percentage, so the effective burden depends on the unit value of the goods: cheap goods pay proportionally more than expensive ones. Importers usually convert it to an ad valorem equivalent to compare it with other lines.
Goods that qualify under the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, AGOA, and 11 others can enter duty-free instead of paying The rate of duty applicable to that article in the set subject to the highest rate of duty. 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.
Census statistics map these goods to NAICS 339910 (Jewelry and Silverware Manufacturing), an industry of 1,844 US establishments employing 19,188 people, the industry a domestic producer of these goods reports under.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 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% |