Analysis
HTS 4202.32.10 covers of reinforced or laminated plastics under heading 4202 (trunks, suitcases, vanity cases, attache cases, briefcases, school satchels, spectacle…).
The general rate is 12.1¢/kg + 4.6%, a specific or compound duty rather than a simple percentage, so the effective burden depends on the unit value of the goods: cheap goods pay proportionally more than expensive ones. Importers usually convert it to an ad valorem equivalent to compare it with other lines.
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 12.1¢/kg + 4.6%. 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.
Census statistics map these goods to NAICS 31699 (Other Leather and Allied Product Manufacturing), an industry of 633 US establishments employing 11,305 people, the industry a domestic producer of these goods reports under.
Every edition we compared, from Jan 2023 to Oct 2026 (Rev. 22), shows the same general rate of 12.1¢/kg + 4.6%.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 4202.32.20 | With outer surface of sheeting of plastics: other | 20% |
| 4202.32.40 | Of vegetable fibers and not of pile or tufted construction: of cotton (369) | 6.3% |
| 4202.32.80 | Of vegetable fibers and not of pile or tufted construction: other (871) | 5.7% |
| 4202.32.85 | Containing 85 percent or more by weight of silk or silk waste | Free |
| 4202.32.91 | Other: of cotton (369) | 17.6% |
| 4202.32.93 | Of man-made fibers (670) | 17.6% |
| 4202.32.99 | Other: other (871) | 17.6% |