Chapter 82 covers tools, implements, cutlery, spoons, forks and parts thereof, of base metal. Goods in this chapter are mainly classified by material (base metal) and use (tools, tableware, etc.), including hand tools, mechanical tools, knives, razors, scissors, spoons, forks, etc. Note that this chapter does not cover similar goods made of ceramics, glass, plastics or other non-base metals, nor does it cover articles of precious metal (classified in Chapter 71). Heading 8215 covers spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware of base metal. These implements are generally used for eating, serving or cooking assistance, but note the distinction from knives (8211) and other tableware (8214). This heading includes articles of base metals such as stainless steel, copper and aluminum, whether or not they have handles of non-base metal. Code 821520 is a six-digit subheading: the first 2 digits 82 represent Chapter 82 (tools, implements, cutlery, spoons, forks and parts thereof, of base metal); digits 3-4, 15, represent heading 8215 (spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware); digits 5-6, 20, represent subheading 821520, namely "other tableware." This subheading covers other table or kitchen articles of base metal other than sets of tableware (821510), such as individual spoons, forks, ladles, etc. The goods are other tableware of base metal (such as stainless steel spoons), not put up in sets, so they are classified under 821520 rather than 821510 (sets of tableware). If they were made of ceramics or glass, they would be classified in Chapter 69 or Chapter 70; if made of precious metal, they would be classified in Chapter 71. The difference from 8214 (other cutlery) is that 8215 specifically refers to tableware such as spoons and forks, while 8214 includes kitchen knives, letter openers, etc.

Product name: The specific name of the declared goods, such as "stainless steel spoon," "base metal fork," etc., which must be consistent with the actual goods. Material: Declare the specific type of base metal, such as stainless steel, copper, aluminum, etc., and whether it has a non-base metal handle. Use: State whether it is for table use or kitchen use, such as "spoon for eating" or "ladle for serving." Whether in sets: Declare whether it is put up in sets for packaging or sold in sets. If in sets, classify under 821510; otherwise, classify under 821520. Brand: Declare the brand of the goods (if any). If there is no brand, enter "none." Model: Declare the model or item number of the goods to facilitate identification of the specific goods. Surface treatment: Declare whether it is polished, plated, etc., such as "polished stainless steel" or "silver-plated." Customs declaration example: Product name: Stainless steel spoon Material: Stainless steel (plastic handle) Use: For table eating Whether in sets: No, individually packaged Brand: None Model: SP-2024 Surface treatment: Polished Specifications: Length 20 cm Quantity: 1000 pieces Remarks: Not in sets, not made of precious metal. Misreporting sets of tableware as other tableware, causing confusion between subheadings 821510 and 821520. Material declaration is not specific, such as writing only "metal" without distinguishing base metal from precious metal. Ignoring the handle material; if the handle is ceramic or glass, it may affect classification.

The core criteria for classification are: 1. The material of the goods must be base metal (such as stainless steel, copper, aluminum, etc.); articles of non-base metal are classified in other chapters; 2. The use of the goods is for table or kitchen use, such as spoons, forks, ladles, etc.; 3. Whether put up in sets for packaging or sale; sets are classified under 821510, non-sets under 821520; 4. The difference from 8214 (other cutlery) is that 8215 specifically refers to tableware, while 8214 includes kitchen knives, letter openers, etc.; 5. The difference from 8211 (knives) is that 8211 covers knives with cutting edges, while 8215 covers tableware without cutting edges. 821510 Sets of tableware: 821510 covers base metal tableware put up in sets for packaging or sale, containing at least spoons and forks; 821520 covers other tableware individually or not in sets. 8214 Other cutlery: 8214 includes cutlery such as kitchen knives, letter openers, pencil sharpeners, etc., while 8215 covers tableware such as spoons and forks, without cutting edges. 8211 Knives: 8211 covers knives with cutting edges (such as kitchen knives, hunting knives), while 8215 covers tableware without cutting edges. 6911 Ceramic tableware: 6911 covers ceramic tableware, while 8215 covers base metal tableware; the materials are different. 7013 Glass tableware: 7013 covers glass tableware, while 8215 covers base metal tableware; the materials are different. Is the material base metal? Is it put up in sets for packaging or sale? Is it tableware such as spoons and forks? Does it have no cutting edge? Does it not belong to precious metal articles of Chapter 71?

How can I check the import tariff rate for 821520? You can check the most-favored-nation rate, general rate, VAT rate, etc., through the official website of the General Administration of Customs, China International Trade Single Window, or third-party query platforms by entering HS code 821520, selecting the country of origin and trade mode. Note that tariff rates may change, and the latest announcement should prevail. Are stainless steel spoons and plastic spoons classified under the same code? No. Stainless steel spoons are classified under 821520, and plastic spoons are classified under 3924 (plastic tableware). Classification first depends on material: base metal tableware is classified in Chapter 82, and plastic tableware in Chapter 39. What is the difference in HS codes between sets of tableware and individual tableware? Sets of tableware (containing at least spoons and forks) are classified under 821510, while individual or non-set other tableware is classified under 821520. A set means packaged together or sold together; if individually packaged, it is regarded as not in sets. Are silver-plated base metal spoons classified under 821520? If the silver plating is thin and the base metal remains the base, they are generally classified under 821520. However, if the precious metal plating is thick or the precious metal plays the main role, they may be classified in Chapter 71. It is recommended to judge based on the actual material and plating thickness. What is the difference between 821520 and 821599? 821520 is "other tableware," including spoons, forks, ladles, etc.; 821599 is "other kitchen or table articles," including cake-servers, sugar tongs, etc. Both belong to 8215, but they are different subheadings and must be determined according to the specific goods. What documents are required when declaring 821520? Basic documents such as contract, invoice, packing list, bill of lading, and customs declaration form are usually required. If a brand or intellectual property is involved, an authorization letter is required. Customs may require material certificates, use descriptions, etc. How should a spoon with a ceramic handle be classified? According to the General Rules for the Interpretation of the Harmonized System, if the handle is ceramic, the whole article may be regarded as a ceramic article classified in Chapter 69, but if the base metal part constitutes the essential character, it may still be classified under 821520. It is recommended to classify under 8215 when the base metal part constitutes the essential character. What is the export tax rebate rate for 821520? The export tax rebate rate must be checked according to the latest policy, usually through the website of the State Taxation Administration or the General Administration of Customs. Different goods have different rebate rates, and they may be adjusted; the latest policy at the time of export should prevail.