Analysis
HTS 4202.92.60 covers other: of cotton under heading 4202 (trunks, suitcases, vanity cases, attache cases, briefcases, school satchels, spectacle…). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in number of items and kilograms.
Within this group the rate runs from 3.4% to 20%. Compared with 4202.92.45 (travel, sports and similar bags: other), which pays 20%, a misclassification either way moves the duty by 13.7 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 6.3%. 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. Reduced but not zero rates apply under some agreements: 4.9% for E.
The column 2 rate, for countries without normal trade relations, is 40%, 6.3 times the general rate.
For statistics it divides in two: 4202.92.60.10 for jewelry boxes, and similar containers of a kind normally… and 4202.92.60.91 for other (369). Both pay the same duty; the suffix records which kind was imported.
The general duty rate is 6.3% of the customs value, which is in the middle of the rates in chapter 42 (48th percentile of 88 lines with an ad valorem rate). On a shipment valued at $10,000 that is $630 in duty before any Chapter 99 additions or preference claims.
Statistical suffixes
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% |
| 4202.92.45 | Travel, sports and similar bags: other | 20% |
| 4202.92.50 | Musical instrument cases | 4.2% |
| 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% |