Analysis
Subheading 8215.99 covers other, within heading 8215. 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 13 US tariff lines below it are national.
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).
2 of its 6 lines with a percentage rate are duty-free at the general rate (33%) and 4 are dutiable, from duty-free up to 14%. The median line pays 5.15%.
7 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.
Its 13 lines start with 8215.99.01 (valued under 25¢ each, not over 25.9 cm in…), 8215.99.05 (with handles containing nickel or containing over…), 8215.99.10 (valued under 25¢ each) and 8215.99.15 (other: other); the full list is in the table below.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 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% |