Analysis
HTS 4202.22.15 covers with outer surface of sheeting of plastics under heading 4202 (trunks, suitcases, vanity cases, attache cases, briefcases, school satchels, spectacle…).
Neighbouring lines carry rates from 5.7% to 17.6%, so the exact line matters. The widest gap is with 4202.22.60 (of vegetable fibers and not of pile or tufted construction: other…), at 5.7%: a product that belongs there but is entered here, or the reverse, changes the duty by 10.3 percentage points.
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 16%. 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: 15% for E.
The general duty rate is 16% of the customs value, which is above most the rates in chapter 42 (74th percentile of 88 lines with an ad valorem rate). On a shipment valued at $10,000 that is $1,600 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 45%, 2.8 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 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% |