Analysis
HTS 4202.32.20 covers with outer surface of sheeting of plastics: other under heading 4202 (trunks, suitcases, vanity cases, attache cases, briefcases, school satchels, spectacle…).
Rates on the nearby lines range from duty-free to 17.6%. The costliest confusion would be with 4202.32.85 (containing 85 percent or more by weight of silk or silk waste) at duty-free, a difference of 20 points on the customs value.
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 20%. 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.
The general duty rate is 20% of the customs value, which is among the highest the rates in chapter 42 (96th percentile of 88 lines with an ad valorem rate). On a shipment valued at $10,000 that is $2,000 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 45%, 2.2 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 4202.32.10 | Of reinforced or laminated plastics | 12.1¢/kg + 4.6% |
| 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% |