HS 821599 Other
Quick Answer: Tableware and kitchenware of base metal, other than those classified under specific subheadings, imported under HS 821599 enter the UK at rates up to 8.00%, the EU at rates up to 8.50%, and the US with rates that can include specific duties per piece plus ad valorem percentages, or be duty-free for certain trade agreements. This residual classification applies to items like spoons, forks, knives, and other utensils not specifically enumerated elsewhere in Chapter 82. Importers and customs brokers should carefully review the specific product composition and origin to determine the applicable duty rate, as the US, in particular, has numerous subheadings with varying rates and preferential treatments. CustomTariffs aggregates this detailed tariff information for compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8215990000 | — | — | — |
| 8215991000 | 8.00 % | — | — |
| 8215999000 | 4.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8215990000 | — | — | — |
| 8215999000 | 4.70 % | — | — |
| 8215991000 | 8.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8215990100 | 0.9¢ each + 15.8% | Free (17 programs) | ["pcs"] |
| 8215991500 | 0.4¢ each + 4.8% | Free (16 programs) | ["pcs"] |
| 8215992000 | 0.5¢ each + 3.2% | Free (17 programs) | ["No."] |
| 8215992200 | Free | — | ["No."] |
| 8215990500 | 0.5¢ each + 8.5% | 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 8215.99?
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, and 16 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 821599 cover?
This subheading covers other articles of cutlery and kitchenware, and parts thereof, of base metal, not elsewhere specified or included within heading 8215. According to the World Customs Organization's Harmonized System Explanatory Notes and the US International Trade Commission's Harmonized Tariff Schedule (HTS), this residual category captures items such as serving spoons, ladles, cake servers, and other specialized utensils that do not fit into more specific subheadings within 8215, provided they are made of base metal and are not specifically excluded.
What falls outside HS 821599?
The following products are excluded from HS 821599: articles of precious metal or metal clad with precious metal (classified under Chapter 71), articles of precious stone or semi-precious stone (Chapter 71), and articles of plastic or other materials not of base metal. For instance, plastic serving spoons or wooden cutlery are classified elsewhere, and tools of a kind used in machinery or for other mechanical appliances are typically found in other chapters of the HS nomenclature.
What are common classification mistakes for HS 821599?
A common error is misclassifying specialized kitchen tools or serving utensils that may have unique designs or functions but are still considered cutlery or kitchenware of base metal. Importers may incorrectly place items under this residual code when they should be classified under more specific subheadings within 8215, or vice versa, failing to adhere to General Interpretative Rule 3(c) which prioritizes the most specific description.
How should importers classify products under HS 821599?
The correct procedure for classifying products under HS 821599 involves a thorough examination of the product's material composition, intended use, and comparison against the specific descriptions within heading 8215 and its subheadings. Importers and customs brokers must consult the official tariff schedule of the importing country, such as the USITC HTS or the EU TARIC, and review the Explanatory Notes of the WCO HS to ensure the item is not more specifically classified elsewhere before assigning it to this residual code.
How is the duty calculated for products under HS 821599?
A set of 12 stainless steel dessert forks, weighing 0.5 kg and declared at a customs value of $50.00 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 ($50.00 USD × 0.03 = $1.50). This calculation is based on the rates published in the USITC Harmonized Tariff Schedule, effective as of the latest update.
Which trade agreements reduce duties for HS 821599?
Several free trade agreements may reduce the applicable duty rate for HS 821599, 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. For goods originating from certain developing countries, the Generalized System of Preferences (GSP) may offer preferential rates, often Free. To claim these preferences, a self-certified origin statement for USMCA or a GSP Form A may be required, depending on the specific agreement and importing country's regulations.
```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 821599?
HS code 821599 covers 'Other spoons, forks, ladles, skimmers, cake-servers and similar kitchen or tableware'. The Most Favored Nation (MFN) duty rate in the U.S. is 8.00% ad valorem. However, preferential rates apply under various trade agreements. For example, goods from Australia (AU) may enter duty-free. It is crucial to consult the latest Harmonized Tariff Schedule of the United States (HTSUS) for the most current and specific rates applicable to your country of origin.
How is the import duty for HS 821599 calculated, considering specific rates?
For items classified under HS 821599 that have a specific duty component, the calculation involves both a per-unit charge and an ad valorem rate. For instance, if a shipment of certain types of spoons falls under a rate of '2¢ each + 45% ad valorem', and you import 1,000 spoons valued at $500, the duty would be calculated as follows: (1,000 spoons * $0.02/spoon) + (45% * $500) = $20 + $225 = $245. Always verify the exact duty calculation method and rates from official sources like the HTSUS.
What classification criteria distinguish items under HS 821599 from other tableware or kitchenware codes?
HS 821599 is a residual category for spoons, forks, ladles, skimmers, cake-servers, and similar kitchen or tableware that are not specifically enumerated under other headings within Chapter 82. Key distinguishing factors include the material (often base metal, but can include plastics or other materials if not specified elsewhere), the function (kitchen or tableware), and the absence of specific features or ornamentation that might place them in more specific subheadings. For example, if a utensil is primarily designed for serving cake, it would fall here unless it has specific characteristics fitting another code. Importers should ensure the item is not classifiable under more specific codes like those for precious metal tableware or plastic cutlery.
Which trade agreements commonly offer preferential duty rates for goods classified under HS 821599?
Several trade agreements provide preferential duty rates for goods under HS 821599. For example, the United States has agreements with countries like Australia (AU), Chile (CL), South Korea (KR), and Singapore (SG) that may offer reduced or free entry for eligible products. The European Union's TARIC system and the UK Trade Tariff also list preferential rates under agreements like the EU-UK Trade and Cooperation Agreement. Importers should check the specific preferential rate schedules for their country of origin against the importing country's tariff schedule, referencing official databases like the USITC, EU TARIC, or UK Trade Tariff.
What documentation is typically required for importing goods under HS code 821599?
Standard documentation for importing goods under HS 821599 includes a commercial invoice detailing the goods, quantity, value, and country of origin; a packing list; and a bill of lading or air waybill. Depending on the country of origin and any claimed preferential duty rates, a Certificate of Origin may be required. For certain materials or finishes, specific declarations regarding compliance with safety or material standards might be necessary. Customs brokers should ensure all documentation accurately reflects the classification and value to avoid delays or penalties.