4602.19.22

Analysis

HTS 4602.19.22 covers luggage, handbags and flatgoods, whether or not lined: of willow under heading 4602 (basketwork, wickerwork and other articles, made directly to shape from plaiting materials…).

Neighbouring lines carry rates from duty-free to 18%, so the exact line matters. The widest gap is with 4602.19.25 (of palm leaf: other), at 18%: a product that belongs there but is entered here, or the reverse, changes 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 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. Reduced but not zero rates apply under some agreements: 4.6% for E.

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.