| HS Code | Product Description | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
|---|---|---|---|---|---|---|
| 8215100000 | Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware; and base metal parts thereof: Sets of assorted articles containing at least one article plated with precious metal | Doc | The rate of duty applicable to that article in the set subject t+30.0% | CN | US | 2025-05-12 |
| 8215200000 | Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware; and base metal parts thereof: Other sets of assorted articles | Doc | The rate of duty applicable to that article in the set subject t+30.0% | CN | US | 2025-05-12 |
| 7115906000 | Other articles of precious metal or of metal clad with precious metal: Other: Other: Other | Doc | 59.0% | CN | US | 2025-05-12 |
| 3924104000 | Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Tableware and kitchenware: Other | Doc | 33.4% | CN | US | 2025-05-12 |
Okay, let's break down the HS codes and tax implications for your "SPOON AND FORK" declaration. Here's a structured analysis to help you understand the classification and potential duties:
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 can vary by country. Here's how to interpret them:
- Chapter (First 2 digits): Broad category of the product.
- Heading (First 4 digits): More specific classification within the chapter.
- Subheading (First 6 digits): Even more detailed classification.
- Additional Digits: Country-specific for tariff detail.
Analysis of Your HS Codes
Here's a breakdown of each code provided, along with potential implications:
1. 8215.10.00.00 – Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware; and base metal parts thereof: Sets of assorted articles containing at least one article plated with precious metal
- Chapter 82: Metalwork, including cutlery.
- Heading 8215: Tableware, kitchenware, other household articles and hygienic or toilet articles, of metal.
- Subheading 8215.10.00.00: Specifically for sets containing at least one item plated with precious metal.
- Tax Implications:
- Basic Duty: The rate of duty applicable to that article in the set subject t. (This means the duty rate will depend on the specific articles within the set).
- Additional Duty: 0.0% currently.
- Post April 2, 2025: Additional duty will increase to 30.0%.
- Total Tax: Basic Duty + 30.0% (after April 2, 2025).
- Important Note: The duty rate is determined by the most expensive item in the set.
2. 8215.20.00.00 – Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware; and base metal parts thereof: Other sets of assorted articles
- Chapter 82: Metalwork, including cutlery.
- Heading 8215: Tableware, kitchenware, other household articles and hygienic or toilet articles, of metal.
- Subheading 8215.20.00.00: For sets not containing precious metal plating.
- Tax Implications: Similar to 8215.10.00.00:
- Basic Duty: The rate of duty applicable to that article in the set subject t.
- Additional Duty: 0.0% currently.
- Post April 2, 2025: Additional duty will increase to 30.0%.
- Total Tax: Basic Duty + 30.0% (after April 2, 2025).
- Important Note: The duty rate is determined by the most expensive item in the set.
3. 7115.90.60.00 – Other articles of precious metal or of metal clad with precious metal: Other: Other: Other
- Chapter 71: Precious metals; jewellery, silverware and parts thereof.
- Heading 7115: Other articles of precious metal or of metal clad with precious metal.
- Subheading 7115.90.60.00: A very broad category for other articles.
- Tax Implications:
- Basic Duty: 4.0%
- Additional Duty: 25.0%
- Post April 2, 2025: Additional duty will increase to 30.0%.
- Total Tax: 59.0%
4. 3924.10.40.00 – Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Tableware and kitchenware: Other
- Chapter 39: Plastics and articles thereof.
- Heading 3924: Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics.
- Subheading 3924.10.40.00: Other tableware and kitchenware.
- Tax Implications:
- Basic Duty: 3.4%
- Additional Duty: 0.0%
- Post April 2, 2025: Additional duty will increase to 30.0%.
- Total Tax: 33.4%
Recommendations & Key Considerations:
- Material is Crucial: The material composition of your spoons and forks is critical for correct classification. Are they stainless steel, silver-plated, solid silver, or plastic?
- Set Composition: If you are importing sets, provide a detailed list of every item in the set and its value. This will determine the applicable duty rate.
- Single vs. Set: Are you importing individual spoons/forks or pre-packaged sets?
- Certification: Depending on the material and intended use (especially for food contact), you may need certifications like food safety certificates.
- Post-April 2, 2025 Changes: Be aware of the additional duty increases coming into effect on April 2, 2025.
- Precise Description: Ensure your customs declaration accurately reflects the product's composition, material, and intended use.
- Consult a Licensed Customs Broker: For complex classifications or large shipments, it's highly recommended to consult a licensed customs broker in China. They can provide expert guidance and ensure compliance with all regulations.
Disclaimer: I am an AI assistant and this information is for general guidance only. Customs regulations are subject to change. Always verify the latest requirements with the relevant customs authorities in China.