Analysis
HTS 4202.21.60 covers valued not over $20 each under heading 4202 (trunks, suitcases, vanity cases, attache cases, briefcases, school satchels, spectacle…).
Rates on the nearby lines range from 5.3% to 9%. The costliest confusion would be with 4202.21.30 (of reptile leather) at 5.3%, a difference of 4.7 points on the customs value.
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 10%. 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: 8% for E.
The general duty rate is 10% of the customs value, which is in the middle of the rates in chapter 42 (64th percentile of 88 lines with an ad valorem rate). On a shipment valued at $10,000 that is $1,000 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 35%, 3.5 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 4202.21.30 | Of reptile leather | 5.3% |
| 4202.21.90 | Valued over $20 each | 9% |