HS Code | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
---|---|---|---|---|---|
8215100000 | Doc | The rate of duty applicable to that article in the set subject t+30.0% | CN | US | 2025-05-12 |
8215200000 | Doc | The rate of duty applicable to that article in the set subject t+30.0% | CN | US | 2025-05-12 |
8215913000 | Doc | 37.5% | CN | US | 2025-05-12 |
8215916000 | Doc | 41.7% | CN | US | 2025-05-12 |
8215919000 | Doc | 40.2% | CN | US | 2025-05-12 |
8215990100 | Doc | 0.9¢ each + 15.8%+30.0% | CN | US | 2025-05-12 |
8215990500 | Doc | 0.5¢ each + 8.5%+55.0% | CN | US | 2025-05-12 |
8215991000 | Doc | 0.5¢ each + 6.3%+30.0% | CN | US | 2025-05-12 |
8215991500 | Doc | 0.4¢ each + 4.8%+37.5% | CN | US | 2025-05-12 |
8215992000 | Doc | 0.5¢ each + 3.2%+30.0% | CN | US | 2025-05-12 |
8215992200 | Doc | 30.0% | CN | US | 2025-05-12 |
8215992400 | Doc | 0.3¢ each + 4.5%+37.5% | CN | US | 2025-05-12 |
8215992600 | Doc | 0.2¢ each + 3.1%+37.5% | CN | US | 2025-05-12 |
8215993000 | Doc | 44.0% | CN | US | 2025-05-12 |
8215993500 | Doc | 44.3% | CN | US | 2025-05-12 |
8215994030 | Doc | 35.0% | CN | US | 2025-05-12 |
8215994060 | Doc | 35.0% | CN | US | 2025-05-12 |
8215994500 | Doc | 37.5% | CN | US | 2025-05-12 |
8215995000 | Doc | 35.3% | CN | US | 2025-05-12 |
8214100000 | Doc | 0.3¢ each + 4.2%+30.0% | CN | US | 2025-05-12 |
8214909000 | Doc | 1.4¢ each + 3.2%+30.0% | CN | US | 2025-05-12 |
Okay, let's break down the HS codes and tax implications for your "CUTLERY" declaration. I'll provide a structured explanation, focusing on clarity and potential considerations.
General Overview
Your items fall primarily under Chapter 82 – “Articles of cutlery, manicure or pedicure sets and instruments.” Specifically, most are categorized within subheading 8215 – “Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware; and base metal parts thereof.” A few items fall under 8214 – “Other articles of cutlery”.
Understanding the HS Code Structure (8215 as an example)
- 82: Chapter – Articles of cutlery, manicure or pedicure sets and instruments.
- 15: Subheading – Spoons, forks, ladles, etc.
- The following digits further specify the material, quality, and type of the item. This is where the variations and tax differences arise.
Detailed Breakdown of Key HS Codes & Tax Considerations
I'll group these for easier understanding. Please note: Tax rates are subject to change, and this is based on the information provided. Always verify with official customs sources.
1. Sets of Assorted Articles (8215.10.00.00 & 8215.20.00.00)
- 8215.10.00.00: Sets with at least one article plated with precious metal.
- Tax: Basic Duty + 30% (post April 2, 2025). The basic duty rate will apply to the set as a whole.
- 8215.20.00.00: Other sets of assorted articles.
- Tax: Basic Duty + 30% (post April 2, 2025). Again, the basic duty applies to the entire set.
- Important: The composition of the set will influence the overall duty assessment.
2. Other – Plated with Precious Metal (8215.91.30.00, 8215.91.60.00, 8215.91.90.00)
- 8215.91.30.00: Forks, plated with precious metal.
- Tax: Basic Duty 0.0%, Additional Duty 7.5%, Total 37.5%
- 8215.91.60.00: Spoons and ladles, plated with precious metal.
- Tax: Basic Duty 4.2%, Additional Duty 7.5%, Total 41.7%
- 8215.91.90.00: Other (including parts), plated with precious metal.
- Tax: Basic Duty 2.7%, Additional Duty 7.5%, Total 40.2%
3. Other – Other (8215.99 series)
This is where it gets very detailed. The HS codes break down by handle material, value, and other characteristics.
- 8215.99.01.00: Forks, stainless steel handles, handles containing nickel/manganese, valued under $0.25 each, length under 25.9cm.
- Tax: 0.9¢ each + 15.8% + 30% (post April 2, 2025).
- 8215.99.05.00: Forks, stainless steel handles, handles containing nickel/manganese, other.
- Tax: 0.5¢ each + 8.5% + 55% (post April 2, 2025).
- 8215.99.10.00: Forks, stainless steel handles, other, valued under $0.25 each.
- Tax: 0.5¢ each + 6.3% + 30% (post April 2, 2025).
- 8215.99.15.00: Forks, stainless steel handles, other.
- Tax: 0.4¢ each + 4.8% + 37.5% (post April 2, 2025).
- 8215.99.20.00: Forks, rubber/plastic handles.
- Tax: 0.5¢ each + 3.2% + 30% (post April 2, 2025).
- 8215.99.22.00: Forks, without handles.
- Tax: 30% (post April 2, 2025).
- 8215.99.24.00: Forks, wooden handles.
- Tax: 0.3¢ each + 4.5% + 37.5% (post April 2, 2025).
- 8215.99.26.00: Forks, other.
- Tax: 0.2¢ each + 3.1% + 37.5% (post April 2, 2025).
- 8215.99.30.00: Spoons and ladles, stainless steel handles, valued under $0.25 each.
- Tax: 14.0% + 30% (post April 2, 2025).
- 8215.99.35.00: Spoons and ladles, stainless steel handles, other.
- Tax: 6.8% + 7.5% + 30% (post April 2, 2025).
- 8215.99.40.30: Spoons and ladles, base metal handles, tablespoons and table ladles.
- Tax: 5.0% + 30% (post April 2, 2025).
- 8215.99.40.60: Spoons and ladles, base metal handles, other.
- Tax: 5.0% + 30% (post April 2, 2025).
- 8215.99.45.00: Spoons and ladles, other.
- Tax: 7.5% + 30% (post April 2, 2025).
- 8215.99.50.00: Spoons and ladles, other (including parts).
- Tax: 5.3% + 30% (post April 2, 2025).
4. Other Articles of Cutlery (8214)
- 8214.10.00.00: Paper knives, letter openers, etc.
- Tax: 0.3¢ each + 4.2% + 30% (post April 2, 2025).
- 8214.90.90.00: Other (including parts).
- Tax: 1.4¢ each + 3.2% + 30% (post April 2, 2025).
Important Reminders & Recommendations:
- Material Verification: Crucially, confirm the exact material composition of each item (stainless steel grade, handle material, etc.). This directly impacts the HS code.
- Value Declaration: Accurate value declaration is essential.
- April 2, 2025: Be aware of the additional duties coming into effect on April 2, 2025.
- Certifications: Depending on the destination country, you may need certifications (e.g., food safety, material composition).
- Consult a Customs Broker: For complex declarations, strongly consider using a licensed customs broker in the destination country. They can provide expert guidance and ensure compliance.
- Official Sources: Always refer to the official customs tariff of the importing country for the most up-to-date information.
I hope this detailed breakdown is helpful! Let me know if you have any further questions.