Find HS Code and trade information for CUTLERY SET

CUTLERY SET - HS Code 8205.51.30.30 - Customs Classification & Considerations

This document details the customs classification and relevant considerations for a “CUTLERY SET” declared under HS Code 8205.51.30.30, originating from China (CN).

1. HS Code Breakdown & Explanation:

The HS Code 8205.51.30.30 provides a detailed classification for your product. Let's break it down:

• 82: Chapter 82 – “Tools, implements, cutlery, surgical instruments, articles of cutlery, and articles of shaving, hairdressing, manicure or pedicure, blades, etc.” – This broadly categorizes the item as a tool or cutlery article.
• 05: Within Chapter 82, this designates “Hand tools (including glass cutters) and parts thereof.” – Specifically, it focuses on tools designed for manual operation.
• 51: Further refining the category to “Household tools, and parts thereof.” – This indicates the tools are intended for use in a domestic setting.
• 30: Specifies “Of iron or steel.” – This is crucial as the material composition directly impacts the tariff rate.
• 30: Further specifies “Kitchen and table implements” – This defines the specific type of household tool, in this case, cutlery used in the kitchen or at the table.

2. Product Scope & Classification Accuracy:

This HS Code is generally appropriate for sets containing items like knives, forks, spoons, and other similar eating utensils made primarily of iron or steel. However, it's critical to ensure this code accurately reflects your product's composition and function.

• Material Composition: If your cutlery set includes significant components made of materials other than iron or steel (e.g., plastic handles, wooden components, silver plating), a different HS Code may be more appropriate. The dominant material determines the classification.
• Set Composition: If the set includes items not considered kitchen or table implements (e.g., a bottle opener, a corkscrew), the classification might need adjustment.
• Functionality: Ensure the items are genuinely designed for kitchen or table use.

3. Tax Implications (Based on Provided Data):

• Basic Duty: 3.7%
• Additional Duty (Current): 25.0%
• Additional Duty (Post April 2025): 30.0%
• Total Tax (Current): 58.7%

Important Note: The additional duty rate is scheduled to increase to 30.0% after April 2025. This will significantly impact the total tax payable.

4. Key Considerations & Required Documentation:

• Material Verification: Provide clear documentation (e.g., material composition reports, supplier declarations) to support the “Of iron or steel” classification. Customs authorities may request this.
• Single Invoice: Ensure a single, detailed commercial invoice lists all items in the set, their quantities, and individual values.
• Valuation: The declared value of the cutlery set is crucial for tax calculation. Ensure accurate and justifiable valuation.
• Country of Origin: Confirm the declared country of origin (China) is accurate.
• Certification (Potential): Depending on the final destination country's import regulations, you may need to provide certifications related to food safety (e.g., FDA compliance for the US, LFGB compliance for the EU) if the cutlery is intended to come into direct contact with food. Please verify the specific requirements for your destination market.
• Trade Agreements: Investigate if any trade agreements exist between China and your destination country that could reduce or eliminate tariffs.

5. Disclaimer:

This information is based on the data provided and general customs practices. Customs regulations are complex and subject to change. It is strongly recommended to consult with a qualified customs broker or import specialist in your destination country to ensure full compliance and accurate tariff classification. This document should not be considered a substitute for professional advice.