Analysis
HTS 8215.99.10 covers valued under 25¢ each under heading 8215 (spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs…).
The general rate is 0.5¢ each + 6.3%, 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 GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 12 others can enter duty-free instead of paying 0.5¢ each + 6.3%. 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 332215 (Metal Kitchen Cookware, Utensil, Cutlery, and Flatware (except Precious) Manufacturing), an industry of 205 US establishments employing 6,704 people. That is the industry code a US manufacturer of the same product would normally use.
The general rate of 0.5¢ each + 6.3% has not changed in any edition of the schedule since Jan 2023.
Neighbouring 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% |
| 8215.99.15 | 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% |