Analysis
HTS 4202.32.85 covers containing 85 percent or more by weight of silk or silk waste under heading 4202 (trunks, suitcases, vanity cases, attache cases, briefcases, school satchels, spectacle…).
Neighbouring lines carry rates from 5.7% to 20%, so the exact line matters. The widest gap is with 4202.32.20 (with outer surface of sheeting of plastics: other), at 20%: a product that belongs there but is entered here, or the reverse, changes the duty by 20 percentage points.
Goods from countries without normal trade relations pay the column 2 rate of 65% instead of nothing, so origin decides between free entry and a 65% duty.
Goods classified here enter the United States duty-free at the general (normal trade relations) rate, as do about 10% of the 88 tariff lines in chapter 42. Free here means free of the base duty only: origin-specific Chapter 99 duties such as Section 301 can still be owed.
Census statistics map these goods to NAICS 31699 (Other Leather and Allied Product Manufacturing), an industry of 633 US establishments employing 11,305 people. That is the industry code a US manufacturer of the same product would normally use.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 4202.32.10 | Of reinforced or laminated plastics | 12.1¢/kg + 4.6% |
| 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% |
| 4202.32.91 | Other: of cotton (369) | 17.6% |
| 4202.32.93 | Of man-made fibers (670) | 17.6% |
| 4202.32.99 | Other: other (871) | 17.6% |