Analysis
Subheading 4202.99 covers other, 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 5 US tariff lines below it are national.
The spread of 20 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 20%, applies to 4202.99.90 (other: other).
1 of its 5 lines with a percentage rate are duty-free at the general rate (20%) and 4 are dutiable, from duty-free up to 20%. The median line pays 4.3%.
The US splits it as follows: 4202.99.10 for of materials (other than leather, composition leather, sheeting of… (3.4%), 4202.99.20 for not lined with textile fabrics (4.3%), 4202.99.30 for lined with textile fabrics (duty-free), 4202.99.50 for of materials (other than leather, composition leather, sheeting of… (7.8%) and 4202.99.90 for other: other (20%).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 4202.99.10 | Of materials (other than leather, composition leather, sheeting of plastics, textile materials, vulcanized fiber or paperboard) wholly or mainly covered with paper: of plastics | 3.4% |
| 4202.99.20 | Not lined with textile fabrics | 4.3% |
| 4202.99.30 | Lined with textile fabrics | Free |
| 4202.99.50 | Of materials (other than leather, composition leather, sheeting of plastics, textile materials, vulcanized fiber or paperboard) wholly or mainly covered with paper: other | 7.8% |
| 4202.99.90 | Other: other | 20% |