4202.12.29

Analysis

HTS 4202.12.29 covers with outer surface of plastics: other under heading 4202 (trunks, suitcases, vanity cases, attache cases, briefcases, school satchels, spectacle…). US Customs collects import statistics for it under 4 ten-digit suffixes, reported in number of items.

Neighbouring lines carry rates from 5.7% to 20%, so the exact line matters. The widest gap is with 4202.12.60 (of vegetable fibers and not of pile or tufted construction: other…), at 5.7%: a product that belongs there but is entered here, or the reverse, changes the duty by 14.3 percentage points.

Goods that qualify under the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, AGOA, and 12 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.