Analysis
HTS 8215.91.90 covers plated with precious metal: other (including parts) under heading 8215 (spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs…).
Neighbouring lines carry rates from duty-free to 4.2%, so the exact line matters. The widest gap is with 8215.91.30 (plated with precious metal: forks), at duty-free: a product that belongs there but is entered here, or the reverse, changes the duty by 2.7 percentage points.
The column 2 rate, for countries without normal trade relations, is 40%, 14.8 times the general rate.
The general duty rate is 2.7% of the customs value, which is in the middle of the rates in chapter 82 (43rd percentile of 95 lines with an ad valorem rate). On a shipment valued at $10,000 that is $270 in duty before any Chapter 99 additions or preference claims.
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 2.7%. 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.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 8215.91.30 | Plated with precious metal: forks | Free |
| 8215.91.60 | Plated with precious metal: spoons and ladles | 4.2% |