Analysis
HTS 4202.92.45 covers travel, sports and similar bags: other under heading 4202 (trunks, suitcases, vanity cases, attache cases, briefcases, school satchels, spectacle…).
Within this group the rate runs from 3.4% to 17.6%. Compared with 4202.92.10 (insulated food or beverage bags: other), which pays 3.4%, a misclassification either way moves the duty by 16.6 percentage points.
Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 13 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. Reduced but not zero rates apply under some agreements: 17.5% for E.
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 |
|---|---|---|
| 4202.92.04 | 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% |
| 4202.92.50 | 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% |