HS 821490 Other
Quick Answer: Articles of cutlery and parts thereof, not elsewhere specified or included, imported under HS 821490 enter the UK at 2.00%, the EU at 2.70%, and the US with rates varying from free to specific duties plus ad valorem, such as 1¢ each + 4.9%. This residual classification applies to items like nail files, shoe horns, and certain types of kitchen utensils that do not fit into more specific headings within Chapter 82. Importers should carefully review the specific subheadings and their associated duty rates within each jurisdiction, as the US, in particular, has multiple tariff lines for this category. CustomTariffs aggregates this data, highlighting the need for precise classification to ensure compliance and accurate duty assessment.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8214900000 | 2.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8214900000 | 2.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8214903000 | 1¢ each + 4.9% | Free (17 programs) | ["No."] |
| 821490 | — | — | — |
| 8214909000 | 1.4¢ each + 3.2% | Free (17 programs) | ["No."] |
| 8214906000 | 0.2¢ each + 3.1% | Free (17 programs) | ["No."] |
Special rates available under trade agreements including USMCA, KORUS, GSP.
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
Which Trade Agreements Reduce Duties for HS 8214.90?
Imports of Other may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free for USMCA, KORUS, GSP, and 15 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 821490 cover?
This subheading covers "Other" articles of cutlery or of chip-carving knives, including those with blades of base metal, that are not specifically enumerated in preceding subheadings of heading 8214. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this category is a residual one for items of cutlery and kitchenware not otherwise classified. For example, this can include items like nail files and rasps of base metal, as well as certain types of specialized knives not fitting other descriptions, provided they meet the general criteria of heading 8214.
What falls outside HS 821490?
The following products are excluded from HS 821490: articles of cutlery of heading 8211 (e.g., knives with fixed blades, pocket knives), razors and razor blades of heading 8510, and scissors and shears of heading 8213. Also excluded are tools of heading 8202 to 8205, such as saws, files, and hand tools for agricultural or horticultural purposes. For instance, a metal nail file specifically designed for personal grooming, if not part of a manicure set, would typically fall under this residual category, whereas a dedicated carving knife for food preparation would be classified elsewhere.
What are common classification mistakes for HS 821490?
A common error is misclassifying items that have a more specific classification under other headings within Chapter 82 or even other chapters. For instance, tools with blades that are primarily designed for specific trades, like woodworking chisels or surgical instruments, should not be classified under 821490. Adherence to the General Rules for the Interpretation of the Harmonized System (GRI), particularly GRI 1 and GRI 3, is crucial to ensure accurate classification, ensuring that the most specific heading is chosen first.
How should importers classify products under HS 821490?
The correct procedure for classifying products under HS 821490 involves a thorough examination of the product's function, material composition, and intended use, comparing it against the descriptions in heading 8214 and its preceding subheadings. Importers and customs brokers should consult the official tariff schedules of the importing country, such as the USITC Harmonized Tariff Schedule (HTS) or the EU's TARIC database, to confirm the residual nature of this code. If a product's characteristics do not align with any more specific classification, then 821490 may be appropriate.
How is the duty calculated for products under HS 821490?
A set of 12 stainless steel nail files, weighing a total of 0.5 kg and declared at a customs value of $50 USD, would attract a US duty of $1.50. This is calculated using the Most Favored Nation (MFN) duty rate of 3.0% ad valorem, applied to the declared value ($50 USD × 0.03 = $1.50). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for HS code 821490.
Which trade agreements reduce duties for HS 821490?
Several free trade agreements may reduce the applicable duty rate for HS 821490, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for originating goods from Canada and Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or Free duty rates for eligible goods from developing countries. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific requirements of the importing country.
```Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What are the typical import duty rates for HS code 821490, and how do preferential rates apply?
HS code 821490, classified as 'Other' articles of cutlery and parts thereof, has varied Most Favored Nation (MFN) duty rates depending on the importing country. For example, the United States applies a 2.00% ad valorem duty. However, preferential rates under Free Trade Agreements (FTAs) can significantly reduce or eliminate these duties. For instance, goods originating from countries like Australia (AU), Canada (CA), Chile (CL), or South Korea (KR) may receive duty-free entry under specific FTAs, provided all rules of origin are met. Always consult the specific tariff schedule of the importing country and verify eligibility for preferential treatment.
How is the duty calculated for items classified under HS 821490 when a specific duty is involved?
For HS code 821490, some specific duties are applied on a per-unit basis, often combined with an ad valorem rate. For example, a rate might be '1¢ each + 4.9% ad valorem'. If you import 1,000 units of an item valued at $5,000 USD, and the duty rate is 1¢ each + 4.9% ad valorem, the calculation would be: (1,000 units * $0.01/unit) + (4.9% * $5,000 USD) = $10 USD + $245 USD = $255 USD. This total duty amount would then be assessed.
What are the classification criteria for items falling under the 'Other' category of HS code 821490?
HS code 821490 is a residual category for articles of cutlery and parts thereof that are not specifically enumerated in preceding headings within Chapter 82. This typically includes items like nail clippers, tweezers, shoe horns, corkscrews, can openers, and other similar hand-operated kitchen or household utensils not elsewhere specified. Classification hinges on whether the item fits the general description of cutlery (tools for cutting, serving, or eating food, or for personal grooming) and is not more specifically classified under headings like 8211 (knives), 8213 (scissors), or 8215 (spoons, forks, ladles).
What documentation is typically required for importing goods under HS code 821490?
Standard import documentation is generally required for HS code 821490. This includes a commercial invoice detailing the goods, quantity, value, and country of origin; a packing list; and a bill of lading or air waybill. If claiming preferential duty rates under a Free Trade Agreement, a Certificate of Origin or other proof of origin documentation as stipulated by the agreement is mandatory. Importers should also be prepared to provide product specifications or samples if customs authorities require further verification of classification or compliance.
Which major trade agreements commonly offer preferential duty rates for HS code 821490?
Several major trade agreements provide preferential duty rates for goods classified under HS code 821490. For imports into the United States, agreements like the USMCA (United States-Mexico-Canada Agreement) and FTAs with countries such as Chile (CL), South Korea (KR), and Australia (AU) often grant duty-free or reduced-duty access. In the European Union, the EU's network of FTAs with countries like Canada (CETA), Japan (JEFTA), and various others can offer preferential treatment. Similarly, the UK benefits from its own trade agreements post-Brexit. Eligibility always depends on the goods meeting the relevant rules of origin stipulated in each agreement.