8215.99.40 - With base metal (except stainless steel) or nonmetal handles

This HTS classification, 8215.99.40, pertains to spoons and ladles with handles made of base metal (excluding stainless steel) or non-metallic materials. This category encompasses a wide array of kitchen and tableware items designed for serving or consuming food, where the defining characteristic is the handle's composition rather than the material of the spoon or ladle head itself. It is important to note that the primary base metal of the spoon or ladle head itself does not dictate classification under this specific code, provided the handle is not stainless steel.

This category is distinguished from its sibling category, 8215.99.30 ("With stainless steel handles"), by the explicit exclusion of handles made from stainless steel. Therefore, if a spoon or ladle features a stainless steel handle, it would be classified under the sibling code, irrespective of the handle's other compositional elements or the material of the serving portion. This distinction is crucial for accurate customs declarations, as it relies on the specific material of the handle for differentiation.

Within this category, two subcategories exist to further refine classification. Subcategory 8215.99.40.30 specifically covers "Tablespoons and table ladles," which are generally understood to be items of standard size used for serving at the dining table. The remaining items are classified under subcategory 8215.99.40.60, designated as "Other." This subdivision allows for the precise classification of various other types of spoons and ladles, such as serving spoons, soup ladles, or specialized serving utensils, that do not meet the specific definition of a tablespoon or table ladle, but still possess handles made from non-stainless steel base metals or non-metallic materials.