Stainless Steel Serving Ladle Spoon from Japan
A shallow-bowled serving ladle classified as a spoon with stainless steel handle for kitchen use in serving sauces. HTS 8215.99.30.00 applies due to its spoon-like form, stainless handle, and value under 25¢ each as 'other' tableware spoons and ladles. Distinguishes from deeper ladles by its tableware design.
Duty Rate — Japan → United States
39%
Rate breakdown
9903.82.0925%Except as provided for in headings 9903.82.16, 9903.82.20–9903.82.26 and 9903.85.68, articles of copper and derivative aluminum and steel articles, as provided for in subdivisions (c)(vi)–(viii) and (xi) of U.S. note 16 to this subchapter
9903.05.900%Articles already subject to Section 232 (steel/aluminum/copper + derivatives, autos + parts, wood, medium/heavy vehicles + parts, semiconductors, patented pharma) — U.S. note 52(f)
Import Tips
• Differentiate ladles from spoons in descriptions; ambiguous terms can lead to audits under statistical notes
• Use photos and samples in rulings requests to confirm spoon vs. ladle classification for border security
• Monitor total set piece counts per statistical note if shipping multi-piece kitchenware assortments