Analysis
HTS 4202.99.20 covers not lined with textile fabrics under heading 4202 (trunks, suitcases, vanity cases, attache cases, briefcases, school satchels, spectacle…).
Within this group the rate runs from duty-free to 20%. Compared with 4202.99.90 (other: other), which pays 20%, a misclassification either way moves the duty by 15.7 percentage points.
The general duty rate is 4.3% of the customs value, which is at the low end of the rates in chapter 42 (28th percentile of 88 lines with an ad valorem rate). On a shipment valued at $10,000 that is $430 in duty before any Chapter 99 additions or preference claims.
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 4.3%. 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.
The other lines in the same group are 4202.99.10 (of materials (other than leather, composition leather…, 3.4%), 4202.99.30 (lined with textile fabrics, duty-free), 4202.99.50 (of materials (other than leather, composition leather…, 7.8%) and 4202.99.90 (other: other, 20%).
Neighbouring 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% |
| 4202.99.30 | 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% |