HTS subheading · chapter 42
4202.92
With outer surface of sheeting of plastics or of textile materials
Analysis
Subheading 4202.92 covers with outer surface of sheeting of plastics or of textile materials, within heading 4202. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 15 US tariff lines below it are national.
The spread of 16.6 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 20%, applies to 4202.92.45 (travel, sports and similar bags: other).
None of its 15 lines is duty-free at the general rate. Rates run from 3.4% to 20% with a median of 17.6%, so the line you choose sets the duty.
Its 15 lines start with 4202.92.04 (beverage bags whose interior incorporates only a…), 4202.92.08 (with outer surface of textile materials: other), 4202.92.10 (insulated food or beverage bags: other) and 4202.92.15 (of vegetable fibers and not of pile or tufted…); the full list is in the table below.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 4202.92.04 | Beverage bags whose interior incorporates only a flexible plastic container of a kind for storing and dispensing potable beverages through attached flexible tubing | 7% |
| 4202.92.08 | With outer surface of textile materials: other | 7% |
| 4202.92.10 | Insulated food or beverage bags: other | 3.4% |
| 4202.92.15 | Of vegetable fibers and not of pile or tufted construction: of cotton (369) | 6.3% |
| 4202.92.20 | Of vegetable fibers and not of pile or tufted construction: other (870) | 5.7% |
| 4202.92.31 | Of man-made fibers | 17.6% |
| 4202.92.33 | Of paper yarn or of cotton; containing 85 percent or more by weight of silk or silk waste | 17.6% |
| 4202.92.39 | With outer surface of textile materials: other (870) | 17.6% |
| 4202.92.45 | Travel, sports and similar bags: other | 20% |
| 4202.92.50 | Musical instrument cases | 4.2% |
| 4202.92.60 | Other: of cotton | 6.3% |
| 4202.92.91 | Of man-made fibers (except jewelry boxes of a kind normally sold at retail with their contents) (670) | 17.6% |
| 4202.92.93 | With outer surface of textile materials: other | 17.6% |
| 4202.92.94 | Cases designed to protect and transport compact disks (CD's), CD Rom disks, CD players, cassette players, and/or cassettes | 17.6% |
| 4202.92.97 | Other: other | 17.6% |