HTS tariff line · chapter 42
4202.29.20
Of materials (other than leather, composition leather, sheeting of plastics, textile materials, vulcanized fiber or paperboard) wholly or mainly covered with paper: of wood
Analysis
HTS 4202.29.20 covers of materials (other than leather, composition leather, sheeting of plastics, textile materials, vulcanized fiber or paperboard) wholly or mainly covered with… under heading 4202 (trunks, suitcases, vanity cases, attache cases, briefcases, school satchels, spectacle…).
Rates on the nearby lines range from 5.3% to 20%. The costliest confusion would be with 4202.29.90 (other: other) at 20%, a difference of 16.7 points on the customs value.
This line's footnotes point to one additional provision in Chapter 99: 9903.90.08 (measures on products of Russia). Chapter 99 duties are added on top of the general rate for goods of the countries they name, and they change more often than the rest of the schedule, so check the current CBP guidance before you rely on a total.
The general duty rate is 3.3% of the customs value, which is at the low end of the rates in chapter 42 (18th percentile of 88 lines with an ad valorem rate). On a shipment valued at $10,000 that is $330 in duty before any Chapter 99 additions or preference claims.
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 3.3%. 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.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 4202.29.10 | Of materials (other than leather, composition leather, sheeting of plastics, textile materials, vulcanized fiber or paperboard) wholly or mainly covered with paper: of plastics | 5.3% |
| 4202.29.50 | Of materials (other than leather, composition leather, sheeting of plastics, textile materials, vulcanized fiber or paperboard) wholly or mainly covered with paper: other | 7.8% |
| 4202.29.90 | Other: other | 20% |
Chapter 99 provisions in the footnotes
- 9903.90.08 measures on products of Russia
Articles the product of the Russian Federation, as provided for in U.S. note 30(a) to this subchapter and as provided for in the subheadings enumerated in U.S. note 30(b) to this subchapter