4202.32

Analysis

Subheading 4202.32 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 20 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 20%, applies to 4202.32.20 (with outer surface of sheeting of plastics: other).

1 of its 7 lines with a percentage rate are duty-free at the general rate (14%) and 6 are dutiable, from duty-free up to 20%. The median line pays 17.6%.

The US splits it as follows: 4202.32.10 for of reinforced or laminated plastics (12.1¢/kg + 4.6%), 4202.32.20 for with outer surface of sheeting of plastics: other (20%), 4202.32.40 for of vegetable fibers and not of pile or tufted construction: of cotton… (6.3%), 4202.32.80 for of vegetable fibers and not of pile or tufted construction: other… (5.7%), 4202.32.85 for containing 85 percent or more by weight of silk or silk waste (duty-free), 4202.32.91 for other: of cotton (369) (17.6%), 4202.32.93 for of man-made fibers (670) (17.6%) and 4202.32.99 for other: other (871) (17.6%).

1 of the lines carry specific or compound rates (per kilogram, per dozen and so on) rather than a percentage, so their burden depends on the unit value of the goods.