Analysis
HTS 8215.99.45 covers spoons and ladles: other under heading 8215 (spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs…).
Neighbouring lines carry rates from duty-free to 14%, so the exact line matters. The widest gap is with 8215.99.30 (spoons valued under 25¢ each), at 14%: a product that belongs there but is entered here, or the reverse, changes the duty by 14 percentage points.
Goods from countries without normal trade relations pay the column 2 rate of 65% instead of nothing, so origin decides between free entry and a 65% duty.
Goods classified here enter the United States duty-free at the general (normal trade relations) rate, as do about 41% of the 95 tariff lines in chapter 82. Free here means free of the base duty only: origin-specific Chapter 99 duties such as Section 301 can still be owed.
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.
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% |
| 8215.99.30 | 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% |
| 8215.99.50 | Other: other (including parts) | 5.3% |