HTS tariff line · chapter 42
4202.39.10
Of material (other than leather, composition leather, sheeting of plastics, textile materials, vulcanized fiber or paperboard) wholly or mainly covered with paper: of plastics
Analysis
HTS 4202.39.10 covers of material (other than leather, composition leather, sheeting of plastics, textile materials, vulcanized fiber or paperboard) wholly or mainly covered with… under heading 4202 (trunks, suitcases, vanity cases, attache cases, briefcases, school satchels, spectacle…).
Within this group the rate runs from 3.3% to 20%. Compared with 4202.39.90 (other: other), which pays 20%, a misclassification either way moves the duty by 14.7 percentage points.
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 5.3%. 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 5.3% of the customs value, which is in the middle of the rates in chapter 42 (37th percentile of 88 lines with an ad valorem rate). On a shipment valued at $10,000 that is $530 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 80%, 15.1 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 4202.39.20 | Of material (other than leather, composition leather, sheeting of plastics, textile materials, vulcanized fiber or paperboard) wholly or mainly covered with paper: of wood | 3.3% |
| 4202.39.50 | Of material (other than leather, composition leather, sheeting of plastics, textile materials, vulcanized fiber or paperboard) wholly or mainly covered with paper: other | 7.8% |
| 4202.39.90 | Other: other | 20% |