Analysis
HTS 4602.12.16 covers other baskets and bags, whether or not lined: other under heading 4602 (basketwork, wickerwork and other articles, made directly to shape from plaiting materials…).
Within this group the rate runs from duty-free to 18%. Compared with 4602.12.25 (luggage, handbags and flatgoods, whether or not lined: other), which pays 18%, a misclassification either way moves the duty by 13 percentage points.
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 5%. 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 50%, 10.0 times the general rate.
The general duty rate is 5% of the customs value, which is in the middle of the rates in chapter 46 (57th percentile of 48 lines with an ad valorem rate). On a shipment valued at $10,000 that is $500 in duty before any Chapter 99 additions or preference claims.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 4602.12.05 | Fishing baskets or creels | 5% |
| 4602.12.14 | Other baskets and bags, whether or not lined: wickerwork | Free |
| 4602.12.23 | Articles of a kind normally carried in the pocket or in the handbag | 9% |
| 4602.12.25 | Luggage, handbags and flatgoods, whether or not lined: other | 18% |
| 4602.12.35 | Other: wickerwork | Free |
| 4602.12.45 | Other: other | 6.6% |