Analysis
HTS 4202.21.30 covers of reptile leather under heading 4202 (trunks, suitcases, vanity cases, attache cases, briefcases, school satchels, spectacle…).
Within this group the rate runs from 9% to 10%. Compared with 4202.21.60 (valued not over $20 each), which pays 10%, a misclassification either way moves the duty by 4.7 percentage points.
Goods that qualify under the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, AGOA, and 11 others can enter duty-free instead of paying 5.3%. 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: 4.2% for E.
The general duty rate is 5.3% of the customs value, which is in the middle of the rates in chapter 42 (37th percentile of 88 lines with an ad valorem rate). On a shipment valued at $10,000 that is $530 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 35%, 6.6 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 4202.21.60 | Valued not over $20 each | 10% |
| 4202.21.90 | Valued over $20 each | 9% |