| HS Code | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
|---|---|---|---|---|---|
| 8215919000 | Doc | 40.2% | CN | US | 2025-05-12 |
Declaration Analysis: Tongs (HS Code 8215.91.90.00)
Here's a breakdown of the declaration information for “Tongs”, based on the provided HS Code and tax details. This analysis aims to provide clarity on classification, potential duties, and important considerations for customs clearance.
1. HS Code Breakdown (8215.91.90.00)
The HS Code is a globally standardized system used to classify traded products. Let's dissect 8215.91.90.00:
- 82: Chapter 82 covers “Articles of tableware, kitchenware, of base metal.” This broadly defines the category as metal kitchen and tableware items.
- 8215: This specifies “Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware.” This narrows down the category to the specific types of items listed.
- 8215.91: This further defines the items as “Plated with precious metal.” This indicates the tongs are coated with a precious metal (e.g., silver, gold).
- 8215.91.90: This specifies “Other” within the “Plated with precious metal” category. This means the tongs don't fall into a more specific subcategory within plated items.
- 8215.91.90.00: The final two digits (00) denote a further level of specificity, often indicating a general classification within the "Other" category.
2. Product Description & Classification Confirmation
The declared description, "Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware; and base metal parts thereof: Other: Plated with precious metal: Other (including parts)", aligns with the HS Code 8215.91.90.00. This suggests the tongs are made of a base metal and have a precious metal plating.
3. Tax Implications
- Basic Duty: 2.7%
- Additional Duty: 7.5% (current rate)
- Additional Duty (Post April 2, 2025): 30%
- Total Tax: 40.2% (current rate)
Important Considerations & Recommendations:
- Material Verification: Crucially, confirm the base metal composition of the tongs. The specific base metal could influence the applicable tax rate or require additional documentation.
- Precious Metal Plating Thickness: The thickness of the precious metal plating may be relevant. Some countries have minimum plating thickness requirements for classifying an item as "plated."
- Valuation: Ensure the declared value (single price) is accurate and reflects the true transaction value. Customs authorities may challenge valuations they deem inaccurate.
- Certification (Potential): Depending on the importing country's regulations, you may need to provide certificates of origin, material composition reports, or plating thickness analysis. Check the specific requirements of the destination country.
- Post April 2, 2025 Changes: Be aware of the significant increase in additional duty scheduled for April 2, 2025. Plan your shipments accordingly.
- Country-Specific Regulations: Tax rates and import regulations can vary significantly between countries. Always verify the specific requirements of the importing country before shipping.
Disclaimer: This analysis is based solely on the provided information. It is recommended to consult with a qualified customs broker or import specialist for definitive guidance on import regulations and duty calculations.