Analysis
HTS 8215.99.30 covers spoons valued under 25¢ each under heading 8215 (spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs…).
Within this group the rate runs from duty-free to 6.8%. Compared with 8215.99.45 (spoons and ladles: other), which pays duty-free, a misclassification either way moves the duty by 14 percentage points.
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 14%. 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.
The general duty rate is 14% of the customs value, which is among the highest the rates in chapter 82 (100th percentile of 95 lines with an ad valorem rate). On a shipment valued at $10,000 that is $1,400 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 40%, 2.9 times the general rate.
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 concordance is how imports of this line are compared with US output.
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% |
| 8215.99.10 | 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% |
| 8215.99.35 | 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% |