Analysis
HTS 4202.12.81 covers of man-made fibers 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 and kilograms.
Rates on the nearby lines range from 5.7% to 20%. The costliest confusion would be with 4202.12.60 (of vegetable fibers and not of pile or tufted construction: other…) at 5.7%, a difference of 11.9 points on the customs value.
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 17.6%. 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: 16.6% for E.
The general duty rate is 17.6% of the customs value, which is above most the rates in chapter 42 (83rd percentile of 88 lines with an ad valorem rate). On a shipment valued at $10,000 that is $1,760 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 65%, 3.7 times the general rate.
For statistics it divides in two: 4202.12.81.30 for attache cases, briefcases, school satchels, occupational… and 4202.12.81.70 for other (670). Both pay the same duty; the suffix records which kind was imported.
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% |
| 4202.12.89 | With outer surface of textile materials: other | 17.6% |