Analysis
HTS 4602.19.12 covers other baskets and bags, whether or not lined: of willow under heading 4602 (basketwork, wickerwork and other articles, made directly to shape from plaiting materials…).
Rates on the nearby lines range from duty-free to 18%. The costliest confusion would be with 4602.19.25 (of palm leaf: other) at 18%, a difference of 12.2 points on the customs value.
Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 13 others can enter duty-free instead of paying 5.8%. 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 general duty rate is 5.8% of the customs value, which is in the middle of the rates in chapter 46 (67th percentile of 48 lines with an ad valorem rate). On a shipment valued at $10,000 that is $580 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 50%, 8.6 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 4602.19.05 | Fishing baskets or creels | 5% |
| 4602.19.14 | Of palm leaf: wickerwork | Free |
| 4602.19.16 | Of palm leaf: other | 5% |
| 4602.19.17 | Other: wickerwork | Free |
| 4602.19.18 | Other: other | 4.5% |
| 4602.19.22 | Luggage, handbags and flatgoods, whether or not lined: of willow | 5.8% |
| 4602.19.23 | Articles of a kind normally carried in the pocket or in the handbag | 9% |
| 4602.19.25 | Of palm leaf: other | 18% |
| 4602.19.29 | Luggage, handbags and flatgoods, whether or not lined: other | 5.3% |
| 4602.19.35 | Of willow or wood: wickerwork | Free |
| 4602.19.45 | Of willow or wood: other | 6.6% |
| 4602.19.60 | Other: wickerwork | Free |
| 4602.19.80 | Other: other | 2.3% |