Analysis
HTS 4202.39.90 covers other: other under heading 4202 (trunks, suitcases, vanity cases, attache cases, briefcases, school satchels, spectacle…).
Within this group the rate runs from 3.3% to 7.8%. Compared with 4202.39.20 (of material (other than leather, composition leather, sheeting of…), which pays 3.3%, a misclassification either way moves the duty by 16.7 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 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 |
|---|---|---|
| 4202.39.10 | Of material (other than leather, composition leather, sheeting of plastics, textile materials, vulcanized fiber or paperboard) wholly or mainly covered with paper: of plastics | 5.3% |
| 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% |