HTS subheading · chapter 42
4202.22
With outer surface of sheeting of plastics or of textile materials
Analysis
Subheading 4202.22 covers with outer surface of sheeting of plastics or of textile materials, within heading 4202. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 8 US tariff lines below it are national.
The spread of 11.9 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 17.6%, applies to 4202.22.81 (of man-made fibers (670)) and 4202.22.89 (other: other).
None of its 8 lines is duty-free at the general rate. Rates run from 5.7% to 17.6% with a median of 7.9%, so the line you choose sets the duty.
The US splits it as follows: 4202.22.15 for with outer surface of sheeting of plastics (16%), 4202.22.35 for wholly or in part of braid: of abaca (8.4%), 4202.22.40 for wholly or in part of braid: other (7.4%), 4202.22.45 for of vegetable fibers and not of pile or tufted construction: of cotton… (6.3%), 4202.22.60 for of vegetable fibers and not of pile or tufted construction: other… (5.7%), 4202.22.70 for containing 85 percent or more by weight of silk or silk waste (7%), 4202.22.81 for of man-made fibers (670) (17.6%) and 4202.22.89 for other: other (17.6%).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 4202.22.15 | With outer surface of sheeting of plastics | 16% |
| 4202.22.35 | Wholly or in part of braid: of abaca | 8.4% |
| 4202.22.40 | Wholly or in part of braid: other | 7.4% |
| 4202.22.45 | Of vegetable fibers and not of pile or tufted construction: of cotton (369) | 6.3% |
| 4202.22.60 | Of vegetable fibers and not of pile or tufted construction: other (871) | 5.7% |
| 4202.22.70 | Containing 85 percent or more by weight of silk or silk waste | 7% |
| 4202.22.81 | Of man-made fibers (670) | 17.6% |
| 4202.22.89 | Other: other | 17.6% |