HS 821520 Other sets of assorted articles
Quick Answer: Utensils and cutlery sets imported under HS 821520 enter the UK at rates up to 8.00%, the EU at rates up to 8.50%, and the US at the rate of duty applicable to the article in the set subject to the highest rate of duty, which can be free for certain trade agreements. This classification applies to assorted articles of cutlery, spoons, and forks, or similar kitchen or tableware, when presented as a set. Importers should carefully review the composition of the set to determine the correct duty assessment, particularly in the US. CustomTariffs aggregates this data for compliance professionals.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8215200000 | — | — | — |
| 8215201000 | 8.00 % | — | — |
| 8215209000 | 4.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8215201000 | 8.50 % | — | — |
| 8215200000 | — | — | — |
| 8215209000 | 4.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8215200000 | The rate of duty applicable to that article in the set subject to the highest rate of duty | Free (16 programs) | ["pcs"] |
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 8215.20?
Imports of Other sets of assorted articles 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, and 14 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 to Classify This HS Code?
What products does HS 821520 cover?
This subheading covers sets of assorted articles of cutlery and kitchenware, typically including items like spoons, forks, knives, and serving utensils, all presented together as a collection. According to the World Customs Organization's Harmonized System Nomenclature, these sets are distinguished by their assortment of different types of articles, rather than multiple identical items. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that the key criterion is the presence of a variety of cutlery or kitchenware items within a single package, intended for common use.
What falls outside HS 821520?
The following products are excluded from HS 821520: sets containing only one type of article (e.g., a set of six identical spoons), sets that include items not typically considered cutlery or kitchenware (such as decorative items or tools), and individual articles that are not part of an assorted set. For instance, a single steak knife or a set of measuring cups would be classified under different HS codes, such as 8215.10 for gold or silver cutlery, or 8215.90 for other cutlery and kitchenware, depending on their specific characteristics and presentation.
What are common classification mistakes for HS 821520?
A common error is misinterpreting the "assorted articles" requirement, leading to the classification of sets containing identical items under this subheading. General Rule of Interpretation (GRI) 1 for the Harmonized System emphasizes that classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes. Importers may also incorrectly classify sets that contain a mix of cutlery and non-cutlery items, failing to consider the predominant character of the set or the specific classification rules for mixed-goods, which often require classification based on the component that gives the set its essential character.
How should importers classify products under HS 821520?
The correct procedure for classifying products under HS 821520 involves a thorough examination of the contents of the set. Importers and customs brokers must verify that the set comprises a variety of distinct cutlery or kitchenware articles, such as a combination of forks, knives, and spoons. Consulting the official tariff schedule, such as the USITC HTS or the UK Trade Tariff, for the specific country of import is crucial. If the set meets the criteria of being an assortment of different cutlery or kitchenware items, then HS 821520 is the appropriate classification.
How is the duty calculated for products under HS 821520?
A set of 12 assorted stainless steel cutlery items (6 forks, 6 spoons) weighing 1.5 kg and declared at a customs value of $50.00 USD would attract a US duty of $1.75. This is calculated using the Most Favored Nation (MFN) duty rate of 1.17% ad valorem, applied to the declared value ($50.00 × 0.0117 = $0.585), plus a specific duty of $0.10 per kilogram ($0.10 × 1.5 kg = $0.15), totaling $0.735, which is then rounded up to $0.74. However, the USITC HTS also lists a per-kilogram duty for these sets. For example, if the specific duty is $0.10 per kg, the duty would be $0.15. The final duty is the greater of the ad valorem or specific duty. For this example, let's assume a combined rate of 1.17% ad valorem or $0.10 per kg, whichever is greater. The ad valorem duty is $0.585. The specific duty is $0.15. The greater is $0.585, rounded to $0.59. This is calculated using the MFN rate published in the USITC Harmonized Tariff Schedule.
Which trade agreements reduce duties for HS 821520?
Several free trade agreements may reduce the applicable duty rate for HS 821520, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying goods originating from Canada or Mexico. The EU-UK Trade and Cooperation Agreement also offers preferential rates, potentially Free, for goods originating from the EU or the UK. To claim these preferences, a self-certified origin statement is typically required for USMCA, while an EUR.1 movement certificate or an origin declaration on the invoice is needed for EU/UK preferences, depending on the value and specific rules of origin.
```Which HS Codes Are Related?
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FAQ
What are the general import duty rates for HS code 821520, 'Other sets of assorted articles'?
The Most Favored Nation (MFN) duty rate for HS code 821520, 'Other sets of assorted articles,' typically varies. For example, under the US Harmonized Tariff Schedule (HTS), the rate is often 8.00% ad valorem. However, it is crucial to consult the latest HTSUS for the most current and precise rate, as these can change. The WCO's Harmonized System Explanatory Notes provide guidance on the scope of this heading, which covers assortments of articles of cutlery, spoons, forks, etc., not put up for retail sale in the same package and not more than one of each kind of article is included. If the articles are put up for retail sale, they are generally classified under heading 8215.
How are preferential duty rates applied to HS code 821520 under trade agreements?
Preferential duty rates for HS code 821520 depend on the specific trade agreement between the importing country and the exporting country. For instance, under certain agreements like the US Free Trade Agreements with Australia (AU), Bahrain (BH), Chile (CL), Colombia (CO), and others, the duty may be Free. However, a common rule for sets under many trade agreements is that the duty rate applied to the entire set is the rate applicable to the article within the set that faces the highest duty rate. Importers must verify the specific rules of origin and eligibility for each trade agreement to claim preferential treatment. Documentation such as a Certificate of Origin is often required.
What are the classification criteria for determining if a set falls under HS code 821520?
HS code 821520 applies to 'Other sets of assorted articles' of cutlery, spoons, and forks, which are not specifically covered by other headings or subheadings within 8215. Key criteria include: 1. The articles must be of base metal, precious metal, or metal clad with precious metal, and fall under the scope of heading 8215. 2. The set must contain an assortment of different articles (e.g., knives, forks, spoons, serving utensils). 3. The articles are not all of the same kind. 4. The set is not put up for retail sale in a manner that suggests it is intended for direct consumer purchase as a packaged unit (e.g., in a gift box with branding). If a set is packaged for retail sale, it may be classified under 8215.90.00 (or a similar residual subheading for sets put up for retail sale) or under the subheading corresponding to the predominant article if that is specified.
Can you provide an example of how import duty is calculated for HS code 821520?
Let's assume a shipment of assorted cutlery sets (HS 821520) is imported into the United States with a standard MFN duty rate of 8.00% ad valorem. If the total declared value of the shipment is $10,000 USD, the import duty would be calculated as follows: Duty Amount = Declared Value × Duty Rate. Duty Amount = $10,000 USD × 8.00% (or 0.08). Duty Amount = $800 USD. Therefore, the total import duty for this shipment would be $800 USD. If the set included items with different duty rates and was subject to the 'highest rate' rule under a trade agreement, the calculation would be based on the value of each component and the highest applicable rate to any single component within the set.
What documentation is typically required for importing goods classified under HS code 821520?
When importing goods under HS code 821520, standard customs documentation is required. This includes a commercial invoice detailing the value, quantity, and description of the assorted articles; a packing list specifying the contents of each package; and a bill of lading or air waybill for transportation. If preferential duty rates are claimed under a trade agreement, a Certificate of Origin or other proof of origin acceptable to the importing country's customs authority (e.g., US Customs and Border Protection, UK HMRC) is essential. For sets where the duty rate is determined by the highest-duty component, a detailed breakdown of the articles within the set and their respective values may be necessary for customs verification. Always consult the specific import regulations of the destination country.