HS Code | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
---|---|---|---|---|---|
8215993000 | Doc | 44.0% | CN | US | 2025-05-12 |
8215994030 | Doc | 35.0% | CN | US | 2025-05-12 |
7115906000 | Doc | 59.0% | CN | US | 2025-05-12 |
3924101000 | Doc | 33.4% | CN | US | 2025-05-12 |
3924102000 | Doc | 44.0% | CN | US | 2025-05-12 |
4419901100 | Doc | 35.3% | CN | US | 2025-05-12 |
4421918800 | Doc | 30.0% | CN | US | 2025-05-12 |
4421918800 | Doc | 30.0% | CN | US | 2025-05-12 |
Okay, let's break down the HS codes and tax implications for your "SOUP SPOON" declarations. Here's a structured analysis to help you understand the classifications and potential costs.
Understanding HS Codes: A Quick Primer
HS codes (Harmonized System codes) are internationally standardized codes used to classify traded products. The first 6 digits are generally consistent worldwide, while additional digits are used for more specific classifications at the country level. Here's how to interpret them:
- Chapter (First 2 digits): Broad category of the product.
- Heading (First 4 digits): More specific grouping within the chapter.
- Subheading (First 6 digits): Even more detailed classification.
- Additional Digits: Country-specific for further refinement.
Analysis of Your Declarations
Here's a breakdown of each HS code you provided, along with key considerations:
1. 8215.99.30.00 – Stainless Steel Handle Spoons (Valued under 25¢ each)
- Chapter 82: Articles of base metal; manufactures thereof.
- Heading 8215: Tableware, kitchenware, other household articles and hygienic or toilet articles, of base metal.
- Subheading 8215.99: Other.
- 8215.99.30.00: Specifically for spoons and ladles with stainless steel handles, valued under 25¢ each.
- Tax: 44.0% total (Base 14% + 2025.4.2 after 30% additional tariff)
- Note: The value threshold of under 25¢ each is critical. If your spoons exceed this value, a different HS code and tax rate will apply.
2. 8215.99.40.30 – Spoons with Base Metal (except stainless steel) or Nonmetal Handles (Tablespoons & Table Ladles)
- Chapter 82: Articles of base metal; manufactures thereof.
- Heading 8215: Tableware, kitchenware, other household articles and hygienic or toilet articles, of base metal.
- Subheading 8215.99: Other.
- 8215.99.40.30: Specifically for spoons and ladles with base metal (excluding stainless steel) or nonmetal handles, specifically tablespoons and table ladles.
- Tax: 35.0% total (Base 5% + 2025.4.2 after 30% additional tariff)
- Note: The material of the handle is important here.
3. 7115.90.60.00 – Other Articles of Precious Metal or Metal Clad with Precious Metal
- Chapter 71: Precious metals; precious stones; pearls; artificial stones; articles thereof.
- Heading 7115: Other articles of precious metal or of metal clad with precious metal.
- Subheading 7115.90: Other.
- 7115.90.60.00: Other.
- Tax: 59.0% total (Base 4% + 25% additional tariff + 2025.4.2 after 30% additional tariff)
- Note: This HS code is for spoons made of precious metals (gold, silver, platinum) or metal coated with precious metals. This is a significantly different classification than stainless steel or base metal spoons.
4. 3924.10.10.00 – Plastic Salt, Pepper, Mustard & Ketchup Dispensers
- Chapter 39: Plastics and articles thereof.
- Heading 3924: Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics.
- Subheading 3924.10: Tableware and kitchenware.
- 3924.10.10.00: Specifically for salt, pepper, mustard, and ketchup dispensers.
- Tax: 33.4% total (Base 3.4% + 2025.4.2 after 30% additional tariff)
5. 3924.10.20.00 – Plastic Plates, Cups, Bowls, etc.
- Chapter 39: Plastics and articles thereof.
- Heading 3924: Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics.
- Subheading 3924.10: Tableware and kitchenware.
- 3924.10.20.00: Specifically for plates, cups, saucers, bowls, etc.
- Tax: 44.0% total (Base 6.5% + 7.5% additional tariff + 2025.4.2 after 30% additional tariff)
6. 4419.90.11.00 – Wood Forks and Spoons
- Chapter 44: Wood and articles made of wood; wood charcoal.
- Heading 4419: Furniture; articles made of wood.
- Subheading 4419.90: Other.
- 4419.90.11.00: Specifically for forks and spoons.
- Tax: 35.3% total (Base 5.3% + 2025.4.2 after 30% additional tariff)
7 & 8. 4421.91.88.00 – Bamboo Canoe Paddles
- Chapter 44: Wood and articles made of wood; wood charcoal.
- Heading 4421: Articles of bamboo, straw or light wood.
- Subheading 4421.91: Other.
- 4421.91.88.00: Specifically for bamboo canoe paddles.
- Tax: 30.0% total (Base 0% + 2025.4.2 after 30% additional tariff)
- Note: This HS code is for bamboo canoe paddles.
Important Reminders & Recommendations:
- Material is Key: The material of the spoon (stainless steel, base metal, plastic, wood, precious metal) is the most important factor in determining the correct HS code.
- Value Thresholds: Pay close attention to value thresholds (like the <25¢ for stainless steel spoons).
- Handle Material: For metal spoons, the handle material is also crucial.
- 2025.4.2 Additional Tariff: Be aware of the additional tariffs coming into effect on April 2, 2025.
- Certifications: Depending on the end-use of the spoons (e.g., food contact), you may need certifications like FDA compliance for plastic spoons.
- Country of Origin: Ensure you have accurate documentation proving the country of origin for each shipment.
- Consult a Broker: For complex classifications or large shipments, it's always best to consult with a licensed customs broker.
To help me refine the classification further, could you please provide:
- The exact material of each spoon type?
- The value of each spoon?
- The intended end-use of the spoons (e.g., retail, food service)?
I hope this detailed analysis is helpful! Let me know if you have any other questions.