Analysis
Subheading 4202.12 covers with outer surface of plastics or of textile materials, within heading 4202. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 6 US tariff lines below it are national.
The spread of 14.3 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 20%, applies to 4202.12.21 (trunks, suitcases, vanity cases and similar…) and 4202.12.29 (with outer surface of plastics: other).
None of its 6 lines is duty-free at the general rate. Rates run from 5.7% to 20% with a median of 17.6%, so the line you choose sets the duty.
The US splits it as follows: 4202.12.21 for trunks, suitcases, vanity cases and similar containers (20%), 4202.12.29 for with outer surface of plastics: other (20%), 4202.12.40 for of vegetable fibers and not of pile or tufted construction: of cotton… (6.3%), 4202.12.60 for of vegetable fibers and not of pile or tufted construction: other… (5.7%), 4202.12.81 for of man-made fibers (17.6%) and 4202.12.89 for with outer surface of textile materials: other (17.6%).
Tariff 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% |