Analysis
HTS 4202.12.21 covers trunks, suitcases, vanity cases and similar containers 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 5.7% to 20%. Compared with 4202.12.60 (of vegetable fibers and not of pile or tufted construction: other…), which pays 5.7%, a misclassification either way moves the duty by 14.3 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 20%. 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: 17.5% for E.
The general duty rate is 20% of the customs value, which is among the highest the rates in chapter 42 (96th percentile of 88 lines with an ad valorem rate). On a shipment valued at $10,000 that is $2,000 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 45%, 2.2 times the general rate.
For statistics it divides in two: 4202.12.21.20 for structured, rigid on all sides and 4202.12.21.50 for other. Both pay the same duty; the suffix records which kind was imported.
Statistical suffixes
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 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% |