Analysis
HTS 4202.99.30 covers lined with textile fabrics under heading 4202 (trunks, suitcases, vanity cases, attache cases, briefcases, school satchels, spectacle…).
Neighbouring lines carry rates from 3.4% to 20%, so the exact line matters. The widest gap is with 4202.99.90 (other: other), at 20%: a product that belongs there but is entered here, or the reverse, changes the duty by 20 percentage points.
Goods classified here enter the United States duty-free at the general (normal trade relations) rate, as do about 10% of the 88 tariff lines in chapter 42. Free here means free of the base duty only: origin-specific Chapter 99 duties such as Section 301 can still be owed.
The other lines in the same group are 4202.99.10 (of materials (other than leather, composition leather…, 3.4%), 4202.99.20 (not lined with textile fabrics, 4.3%), 4202.99.50 (of materials (other than leather, composition leather…, 7.8%) and 4202.99.90 (other: other, 20%).
Census statistics map these goods to NAICS 31699 (Other Leather and Allied Product Manufacturing), an industry of 633 US establishments employing 11,305 people. That is the industry code a US manufacturer of the same product would normally use.
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% |
| 4202.99.20 | Not lined with textile fabrics | 4.3% |
| 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% |