HTS tariff line · chapter 42
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
Analysis
HTS 4202.99.50 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…).
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 12.2 percentage points.
Goods that qualify under the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, AGOA, and 11 others can enter duty-free instead of paying 7.8%. 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 column 2 rate, for countries without normal trade relations, is 110%, 14.1 times the general rate.
The general duty rate is 7.8% of the customs value, which is in the middle of the rates in chapter 42 (57th percentile of 88 lines with an ad valorem rate). On a shipment valued at $10,000 that is $780 in duty before any Chapter 99 additions or preference claims.
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% |
| 4202.99.30 | Lined with textile fabrics | Free |
| 4202.99.90 | Other: other | 20% |