Analysis
HTS 4202.11.00 covers with outer surface of leather or of composition leather under heading 4202 (trunks, suitcases, vanity cases, attache cases, briefcases, school satchels, spectacle…). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in number of items.
Within this group the rate runs from duty-free to 20%. Compared with 4202.39.90 (other: other), which pays 20%, a misclassification either way moves the duty by 12 percentage points.
Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 13 others can enter duty-free instead of paying 8%. It is also eligible under GSP, the developing-country programme, which Congress has to renew; check whether GSP is in force on the entry date. Reduced but not zero rates apply under some agreements: 6.4% for E.
The general duty rate is 8% of the customs value, which is in the middle of the rates in chapter 42 (60th percentile of 88 lines with an ad valorem rate). On a shipment valued at $10,000 that is $800 in duty before any Chapter 99 additions or preference claims.
For statistics it divides in two: 4202.11.00.30 for attache cases, briefcases, school satchels, occupational… and 4202.11.00.90 for other. Both pay the same duty; the suffix records which kind was imported.
The column 2 rate, for countries without normal trade relations, is 35%, 4.4 times the general rate.
Statistical suffixes
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 4202.12.21 | Trunks, suitcases, vanity cases and similar containers | 20% |
| 4202.12.29 | With outer surface of plastics: other | 20% |
| 4202.12.40 | Of vegetable fibers and not of pile or tufted construction: of cotton (369) | 6.3% |
| 4202.12.60 | Of vegetable fibers and not of pile or tufted construction: other (870) | 5.7% |
| 4202.12.81 | Of man-made fibers | 17.6% |
| 4202.12.89 | With outer surface of textile materials: other | 17.6% |
| 4202.19.00 | Trunks, suitcases, vanity cases, attache cases, briefcases, school satchels and similar containers: other | 20% |
| 4202.21.30 | Of reptile leather | 5.3% |
| 4202.21.60 | Valued not over $20 each | 10% |
| 4202.21.90 | Valued over $20 each | 9% |
| 4202.22.15 | With outer surface of sheeting of plastics | 16% |
| 4202.22.35 | Wholly or in part of braid: of abaca | 8.4% |
| 4202.22.40 | Wholly or in part of braid: other | 7.4% |
| 4202.22.45 | Of vegetable fibers and not of pile or tufted construction: of cotton (369) | 6.3% |
| 4202.22.60 | Of vegetable fibers and not of pile or tufted construction: other (871) | 5.7% |
| 4202.22.70 | Containing 85 percent or more by weight of silk or silk waste | 7% |
| 4202.22.81 | Of man-made fibers (670) | 17.6% |
| 4202.22.89 | Other: other | 17.6% |
| 4202.29.10 | Of materials (other than leather, composition leather, sheeting of plastics, textile materials, vulcanized fiber or paperboard) wholly or mainly covered with paper: of plastics | 5.3% |
| 4202.29.20 | Of materials (other than leather, composition leather, sheeting of plastics, textile materials, vulcanized fiber or paperboard) wholly or mainly covered with paper: of wood | 3.3% |
| 4202.29.50 | Of materials (other than leather, composition leather, sheeting of plastics, textile materials, vulcanized fiber or paperboard) wholly or mainly covered with paper: other | 7.8% |
| 4202.29.90 | Other: other | 20% |
| 4202.31.30 | Of reptile leather | 3.7% |
| 4202.31.60 | With outer surface of leather or of composition leather: other | 8% |
| 4202.32.10 | Of reinforced or laminated plastics | 12.1¢/kg + 4.6% |
| 4202.32.20 | With outer surface of sheeting of plastics: other | 20% |
| 4202.32.40 | Of vegetable fibers and not of pile or tufted construction: of cotton (369) | 6.3% |
| 4202.32.80 | Of vegetable fibers and not of pile or tufted construction: other (871) | 5.7% |
| 4202.32.85 | Containing 85 percent or more by weight of silk or silk waste | Free |
| 4202.32.91 | Other: of cotton (369) | 17.6% |
| 4202.32.93 | Of man-made fibers (670) | 17.6% |
| 4202.32.99 | Other: other (871) | 17.6% |
| 4202.39.10 | Of material (other than leather, composition leather, sheeting of plastics, textile materials, vulcanized fiber or paperboard) wholly or mainly covered with paper: of plastics | 5.3% |
| 4202.39.20 | Of material (other than leather, composition leather, sheeting of plastics, textile materials, vulcanized fiber or paperboard) wholly or mainly covered with paper: of wood | 3.3% |
| 4202.39.50 | Of material (other than leather, composition leather, sheeting of plastics, textile materials, vulcanized fiber or paperboard) wholly or mainly covered with paper: other | 7.8% |
| 4202.39.90 | Other: other | 20% |
| 4202.91.10 | With outer surface of leather or of composition leather: golf bags | 4.5% |
| 4202.91.90 | With outer surface of leather or of composition leather: other | 4.5% |
| 4202.92.04 | Beverage bags whose interior incorporates only a flexible plastic container of a kind for storing and dispensing potable beverages through attached flexible tubing | 7% |
| 4202.92.08 | With outer surface of textile materials: other | 7% |