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flatware set

CN → US
HS编码 关税税率 原产国 目的国 文档
8215200000 0.0% CN US 官方文档
6911103710 25.5% CN US 官方文档
4419901100 15.3% CN US 官方文档
4419909100 20.7% CN US 官方文档
8215100000 0.0% CN US 官方文档

商品图片

AI分析

🍴 Flatware Set (Cutlery Set)


🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Customs Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Flatware Set"?

A Flatware Set, commonly known as cutlery or place settings, is an essential item in household and hospitality goods. It typically includes forks, knives, and spoons. In international trade, classification depends heavily on material and whether it constitutes a "set".

Key Classification Logic:
- Metal/Low-Metal (Non-Precious): Most common (Stainless Steel, Silver-Plated). Usually falls under Chapter 82 or 83.
- Ceramic/Chinaware: Often confused with flatware, but technically distinct. If the set includes ceramic plates/bowls alongside metal utensils, it may still be classified as flatware if metal is predominant, or as ceramic tableware if ceramic is dominant. However, pure ceramic flatware (rare) or ceramic sets fall under Chapter 69.
- Wooden: Falls under Chapter 44.
- Precious Metal (Silver/Gold): Falls under Chapter 71 (not listed in the provided data, but worth noting for completeness).

⚠️ Critical Distinction:
- If the set is a composite set (e.g., forks + knives + spoons packaged together), it is classified as a Set.
- The Material determines the Chapter:
- Metal/Low-Metal → Chapter 82 (Tools/Utensils of base metal)
- Ceramic → Chapter 69 (Ceramic Tableware)
- Wood → Chapter 44 (Wooden Tableware)


📦 II. HS Code Classification Details (Based on Provided Data)

HS Code Product Description Material Applicability
8215.20.00.00 Flatware Sets, of Base Metal Base Metal (e.g., Stainless Steel) Most common stainless steel sets.
6911.10.37.10 Tableware, Kitchenware, of Porcelain or Chinaware Ceramic/Porcelain Ceramic plates, bowls, or sets where ceramic is the main component.
4419.90.11.00 Wooden Tableware, Kitchenware Wood Wooden cutlery sets (e.g., bamboo, maple).
4419.90.91.00 Other Wooden Tableware Wood (Other) Wooden items not specifically listed as common wood types.
8215.10.00.00 Flatware Sets, of Base Metal (General) Base Metal General base metal flatware sets (often used as a fallback if specific type not defined).

🔍 Key Note:
- 8215.20.00.00 and 8215.10.00.00 are both for Base Metal. 8215.20 is more specific for sets, while 8215.10 may be a broader or fallback category depending on specific national interpretations.
- 6911.10.37.10 is for Ceramic. If your "flatware set" includes ceramic plates, this may apply.
- 4419.90 series is for Wood.


💰 III. 2026 Latest Tariff Rate Breakdown (Including Surtaxes & Policy Add-ons)

Applicable Country: USA (US)
Origin: China (CN)
Effective Date: Post-2025 Tariffs (Section 301 & IEEPA)

🎯 1. 8215.20.00.00 —— Flatware Sets, of Base Metal (Stainless Steel)

Item Content
Base Tariff Variable (T)See Note Below
Section 301 Surcharge +25.0%
Section 122 Tariff (IEEPA) +10.0%
Total Tariff Rate T + 35.0%
Tax Calculation (CIF Value × Base Rate T) + (CIF Value × 35%)
De Minimis Exemption Not Applicable (High tariff items are excluded)
Legal Basis USITC HTSUS 8215.20.00.00 + Section 301 Footnote + IEEPA Proclamation 9983

📌 Explanation:
- Base Rate T: The base duty for flatware sets of base metal is often 0% or very low (ad valorem), but it varies. Assume T=0% for calculation unless specified otherwise by USITC.
- Total Impact: With 25% (Section 301) + 10% (IEEPA 122), the additional duty is 35% on top of the base rate.
- High Cost Alert: Even if the base rate is 0%, the 35% surcharge is significant.


🎯 2. 6911.10.37.10 —— Ceramic Tableware (Porcelain/Chinaware)

Item Content
Base Tariff 8.0%
Section 301 Surcharge +7.5%
Section 122 Tariff (IEEPA) +10.0%
Total Tariff Rate 25.5%
Tax Calculation CIF Value × 25.5%
De Minimis Exemption Not Applicable
Legal Basis USITC HTSUS 6911.10.37.10 + Section 301 Footnote + IEEPA Proclamation 9983

📌 Explanation:
- Ceramic tableware has a higher base duty (8%) compared to metal flatware.
- The surcharges are lower for Section 301 (7.5% vs 25%), likely due to different product categories in the tariff war scope.
- Total 25.5% is still substantial but 10% lower than the base metal flatware surcharge total.


🎯 3. 4419.90.11.00 —— Wooden Tableware (Common Wood)

Item Content
Base Tariff 5.3%
Section 301 Surcharge +0.0%
Section 122 Tariff (IEEPA) +10.0%
Total Tariff Rate 15.3%
Tax Calculation CIF Value × 15.3%
De Minimis Exemption Not Applicable
Legal Basis USITC HTSUS 4419.90.11.00 + IEEPA Proclamation 9983

📌 Explanation:
- Lowest Total Rate among the options.
- No Section 301 Surcharge (0%), which is a significant advantage.
- Only 10% IEEPA surcharge applies.
- Base Duty: 5.3%.


🎯 4. 4419.90.91.00 —— Other Wooden Tableware

Item Content
Base Tariff 3.2%
Section 301 Surcharge +7.5%
Section 122 Tariff (IEEPA) +10.0%
Total Tariff Rate 20.7%
Tax Calculation CIF Value × 20.7%
De Minimis Exemption Not Applicable
Legal Basis USITC HTSUS 4419.90.91.00 + Section 301 Footnote + IEEPA Proclamation 9983

📌 Explanation:
- Higher base rate than 4419.90.11.00 but lower total rate than ceramic and metal flatware.
- Section 301 surcharge (7.5%) applies, unlike the other wooden category.


🎯 5. 8215.10.00.00 —— Flatware Sets, of Base Metal (General/Fallback)

Item Content
Base Tariff Variable (T)
Section 301 Surcharge +7.5%
Section 122 Tariff (IEEPA) +10.0%
Total Tariff Rate T + 17.5%
Tax Calculation (CIF Value × Base Rate T) + (CIF Value × 17.5%)
De Minimis Exemption Not Applicable
Legal Basis USITC HTSUS 8215.10.00.00 + Section 301 Footnote + IEEPA Proclamation 9983

📌 Explanation:
- This code has a lower Section 301 surcharge (7.5%) compared to 8215.20.00.00 (25%).
- If the base rate T is similar, this code results in a much lower total tax (17.5% vs 35%).
- Caution: Ensure the product truly fits this general category. Misclassification can lead to penalties.


🛠️ IV. Customs Clearance Practical Advice (Avoiding Pitfalls)

✅ 1. Documentation Checklist (Essential)

Document Required? Notes
Commercial Invoice ✔️ Must specify "Flatware Set" and material (e.g., "Stainless Steel Flatware Set, 20-Piece").
Packing List ✔️ Detail contents: "10 Forks, 10 Knives, 10 Spoons".
Product Description ✔️ Clearly state material: "18/10 Stainless Steel" or "Porcelain".
Photos ✔️ Show the entire set and individual pieces.
HS Code Justification ✔️ Explain why the selected HS Code is correct (e.g., "Set of base metal utensils").
Certificate of Origin ✔️ Required for tariff calculation.

✅ 2. Declaration Strategy (Key Tips)

Scenario Correct Declaration Wrong Declaration
Stainless Steel Set 8215.20.00.00 (if specific) or 8215.10.00.00 (if general) Declaring as 6911 (Ceramic) → Penalty!
Ceramic Set with Plates 6911.10.37.10 Declaring as 8215 (Metal) → Penalty!
Wooden Set 4419.90.11.00 Declaring as 8215Penalty!
Mixed Material Set Classify by Chief Value or Material per HTSUS General Rules of Interpretation (GRI) Splitting into multiple HS Codes → Complexity & Risk

🔥 Golden Rule:
"Material Defines Chapter, Set Defines Specific Code!"
- If it's metal → Chapter 82.
- If it's ceramic → Chapter 69.
- If it's wood → Chapter 44.


✅ 3. Special Cases

Scenario Advice
Silver-Plated Flatware May fall under Chapter 71 (Precious Metal) or Chapter 82 (Base Metal with Plating). Check USITC notes.
Electronic Flatware? Not applicable. Flatware is non-electronic.
OEM Custom Sets Provide design specs to prove it's a "set" and not loose items.
Gift Sets If packaged as a gift, ensure the invoice value reflects the set price, not individual item prices.

🌍 V. Global Customs Comparison (2026)

Country Recommended HS Code Base Duty Surcharge (China) Total Rate (Approx.) Notes
🇺🇸 USA 8215.20.00.00 T (0-10%) +35% (301+122) T + 35% High surcharges.
🇨🇳 China 8215.20.00.00 0-10% 0% 0-10% No US surcharges.
🇪🇺 EU 8215.20.00.00 0-6.5% 0% 0-6.5% No Section 301/122.
🇬🇧 UK 8215.20.00.00 0-6.5% 0% 0-6.5% Post-Brexit, no US tariffs.
🇯🇵 Japan 8215.20.00.00 0-6% 0% 0-6% Low base duty.

📌 Conclusion:
- USA is the most expensive market due to 35% total surcharges on base metal flatware.
- Wooden Flatware (4419.90.11.00) is the most cost-effective for USA import (15.3% total).
- Ceramic (6911.10.37.10) has a moderate total rate (25.5%).


📌 VI. Common Mistakes & Pitfalls (Lessons Learned)

Mistake 1: Classifying Stainless Steel flatware as Ceramic (6911)
👉 Consequence: Customs rejects, fines, and returns goods.

Mistake 2: Ignoring Section 122 (IEEPA) 10% Surcharge
👉 Consequence: Underpayment of duties, leading to back taxes + interest.

Mistake 3: Declaring Mixed Sets without proper justification
👉 Consequence: Customs may reclassify based on chief value, leading to higher duties.

Mistake 4: Not specifying Material in the invoice
👉 Consequence: Customs cannot determine the correct HS Code → Delay + Inspection.

Best Practice:

"Stainless Steel Flatware Set, 18-Piece, 18/10 Grade, HS 8215.20.00.00"


🎯 VII. Conclusion: Professional Classification Saves Money!

🎯 Remember the Rules:

🔹 Base Metal Flatware8215.20.00.00 (Total: T+35%)
🔹 Ceramic Tableware6911.10.37.10 (Total: 25.5%)
🔹 Wooden Tableware4419.90.11.00 (Total: 15.3%)
🔹 General Base Metal8215.10.00.00 (Total: T+17.5%)

📌 Tip:
- If possible, consider Wooden Flatware for USA import to save on tariffs (15.3% vs 35%).
- Always verify the Base Rate (T) with the latest USITC Tariff Schedule.


📣 Immediate Action:

📞 Consult a Customs Broker + Provide Product Photos + Pre-Ruling Application
🚀 Clear Customs Smoothly, Reduce Costs, Maximize Profits!


Professional Classification Starts with Precision!
💼 Every Dollar Saved is a Dollar Earned!

用户评价

关于 HS 编码归类

协调制度(HS)是由世界海关组织(WCO)制定的国际贸易商品分类标准。全球 200 多个国家采用 HS 系统作为海关关税、贸易统计和进出口监管的基础。

每个 HS 编码遵循以下层级结构:

  • 章(2 位)——商品大类(例如:第 84 章:机器和机械设备)
  • 品目(4 位)——章内的更具体分类
  • 子目(6 位)——国际通用细分,所有 WCO 成员国统一使用
  • 本国细分(8-10 位)——各国自行扩展的细分编码,如美国 HTSUS 10 位编码

正确的 HS 编码归类对于顺利通关、准确缴纳关税和遵守贸易法规至关重要。错误归类可能导致海关延误、多缴关税或罚款。

CN进口到US时,适用的关税税率可能包括:

  • 最惠国(MFN)税率——适用于 WTO 成员国的标准关税税率
  • 普通税率——适用于无贸易协定国家
  • 贸易救济关税——附加关税,如 301 条款(反倾销)、232 条款(国家安全)或反补贴税

本页内容仅供参考。如需正式归类,请咨询当地海关或持牌报关代理。