Analysis
HTS 4202.32.91 covers other: of cotton (369) under heading 4202 (trunks, suitcases, vanity cases, attache cases, briefcases, school satchels, spectacle…).
Within this group the rate runs from duty-free to 20%. Compared with 4202.32.85 (containing 85 percent or more by weight of silk or silk waste), which pays duty-free, a misclassification either way moves the duty by 17.6 percentage points.
Goods that qualify under the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, the Israel FTA, and 10 others can enter duty-free instead of paying 17.6%. 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. Reduced but not zero rates apply under some agreements: 16.6% for E.
The general duty rate is 17.6% of the customs value, which is above most the rates in chapter 42 (83rd percentile of 88 lines with an ad valorem rate). On a shipment valued at $10,000 that is $1,760 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 65%, 3.7 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 4202.32.10 | Of reinforced or laminated plastics | 12.1¢/kg + 4.6% |
| 4202.32.20 | 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 |
| 4202.32.93 | Of man-made fibers (670) | 17.6% |
| 4202.32.99 | Other: other (871) | 17.6% |