Analysis
HTS 4602.19.45 covers of willow or wood: other 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 11.4 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 6.6%. 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 6.6% of the customs value, which is above most the rates in chapter 46 (77th percentile of 48 lines with an ad valorem rate). On a shipment valued at $10,000 that is $660 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 45%, 6.8 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 4602.19.05 | Fishing baskets or creels | 5% |
| 4602.19.12 | Other baskets and bags, whether or not lined: of willow | 5.8% |
| 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 |
| 4602.19.60 | Other: wickerwork | Free |
| 4602.19.80 | Other: other | 2.3% |