HTS tariff line · chapter 42
4202.12.40
Of vegetable fibers and not of pile or tufted construction: of cotton (369)
Analysis
HTS 4202.12.40 covers of vegetable fibers and not of pile or tufted construction: of cotton (369) under heading 4202 (trunks, suitcases, vanity cases, attache cases, briefcases, school satchels, spectacle…).
Neighbouring lines carry rates from 5.7% to 20%, so the exact line matters. The widest gap is with 4202.12.29 (with outer surface of plastics: other), at 20%: a product that belongs there but is entered here, or the reverse, changes the duty by 13.7 percentage points.
Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 12 others can enter duty-free instead of paying 6.3%. 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: 4.9% for E.
The column 2 rate, for countries without normal trade relations, is 40%, 6.3 times the general rate.
The general duty rate is 6.3% of the customs value, which is in the middle of the rates in chapter 42 (48th percentile of 88 lines with an ad valorem rate). On a shipment valued at $10,000 that is $630 in duty before any Chapter 99 additions or preference claims.
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% |
| 4202.12.60 | 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% |