HTS tariff line · chapter 42
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
Analysis
HTS 4202.99.10 covers of materials (other than leather, composition leather, sheeting of plastics, textile materials, vulcanized fiber or paperboard) wholly or mainly covered with… under heading 4202 (trunks, suitcases, vanity cases, attache cases, briefcases, school satchels, spectacle…).
Rates on the nearby lines range from duty-free to 20%. The costliest confusion would be with 4202.99.90 (other: other) at 20%, a difference of 16.6 points on the customs value.
The general duty rate is 3.4% of the customs value, which is at the low end of the rates in chapter 42 (21st percentile of 88 lines with an ad valorem rate). On a shipment valued at $10,000 that is $340 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 80%, 23.5 times the general rate.
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 3.4%. 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.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 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% |