Duty layers
Estimated CBP entry fees and effective landed rate
As of Jul 2, 2026, importing 4202.92.31 from China carries an estimated 42.6% ad valorem duty plus about $236 in CBP entry fees on a $50,000 entered value ($173 merchandise processing fee + $63 ocean harbor maintenance fee) — an effective landed duty-and-fee rate near 43.1% before broker, bond, and other charges.
MPF and HMF are assessed on entered value separately from duty (0.3464% and 0.125%, the latter on vessel cargo only, plus $4.03 on a manually filed entry), so a preference claim that lowers 4202.92.31’s 17.6% base duty does not waive them. The $34 MPF minimum binds below about $9,694 entered value and the $652 maximum caps it above about $188,077. $236 of fees is 1.1% of the $22,365 duty on this entry, and 1.8% of the $13,125 origin overlay alone — the overlay, not the fee schedule, is what moves this landed cost.
Caveats
- Classification may depend on material, design, and whether the article is a container.
- Section 301 and product-specific exclusions can change the result. Verify Chapter 99 and entry-date treatment.
- AD/CVD is not resolved by HTS alone and should be reviewed separately when risk exists.
Which Chapter 99 line this China entry reports under
A China-origin entry of 4202.92.31 reports its Section 301 overlay on heading 9903.88.03 (China Section 301 List 3 — plus 25 percent). In 2026 HTS Revision 18, read Sep 5, 2026, that heading carries the Column 1 General text “The duty provided in the applicable subheading + 25%” — the 25% stacked on 4202.92.31's 17.6% base rate to reach the 42.6% above, which is 142.0% of the base duty on this line. Its scope is set by U.S. note 20(e) and 20(f) — the verbatim article description and the full exception list are on the heading page rather than repeated here, because coverage of 4202.92.31 is decided by whether that note enumerates the subheading, not by the article text.
The line 4202.92.31 is most often confused with is 9903.88.15, the other Section 301 list heading reaching consumer goods. On 4202.92.31 the two produce 42.6% and 25.1% all-in against the same 17.6% base rate — $9,188 of duty on this $52,500 entry. Which one applies is settled by which U.S. note enumerates the 8-digit subheading, not by what textile-surface bags and cases of man-made fibers is, so U.S. note 20(e) and 20(f) is the thing to read.
The 10-digit break you actually file for 4202.92.31
The duty above is set at the 8-digit level, but an entry summary reports 10 digits, and 4202.92.31 splits into 2 statistical breaks. They do not change the 17.6% rate or the 9903.88.03 overlay — they change what the line says you imported, which is what a later scope review, exclusion request, or China origin question is read against.
4202.92.3120— Backpacks, of man-made fibers.4202.92.3131— Other travel, sports, and similar bags (except backpacks), of man-made fibers.
What 4202.92.31 costs if China loses normal trade relations treatment
The 42.6% estimate assumes Column 1 eligibility. 4202.92.31 carries a Column 2 rate of 65% for origins that do not get normal trade relations treatment — on this $52,500 base that is $34,125 instead of $22,365, about 1.5× the duty this scenario estimates. Column 2 status moves by statute, not by anything on an entry summary. In the other direction 4202.92.31 shows “Free for eligible preference programs” in the Special subcolumn — a claim the filer substantiates for textile-surface bags and cases of man-made fibers with rules-of-origin support.
Frequently asked questions
What is the estimated import duty for 4202.92.31 from China?
For China-origin goods, 4202.92.31 carries an estimated total duty of about 42.6% — the 17.6% Column 1 General base rate plus the 25% Section 301 overlay 4202.92.31 reports under Chapter 99 heading 9903.88.03 (China Section 301 List 3 — plus 25 percent). On a $52,500 customs-plus-freight base that is roughly $22,365 in duty. This is a review estimate, not a filing instruction: preference-program eligibility, product scope, AD/CVD review, and the entry date can change the final landed cost.
Which Chapter 99 heading does 4202.92.31 from China report under?
9903.88.03 — China Section 301 List 3 — plus 25 percent. Its Column 1 General rate reads “The duty provided in the applicable subheading + 25%”, which is where the 25% in the estimate above comes from, taking 4202.92.31 from 17.6% to 42.6%. Scope is set by U.S. note 20(e) and 20(f), and coverage is decided by whether that note enumerates the 8-digit subheading — not by whether textile-surface bags and cases of man-made fibers matches the heading's article text. Read U.S. note 20(e) and 20(f) against 4202.92.31 for your own entry date; the exclusion headings named in the article description can remove a subheading from the overlay entirely.
How much does China origin change the duty on 4202.92.31?
Across the origins tracked here, 4202.92.31 runs from 17.6% (Mexico) to 42.6% (China) — a 25% spread on one tariff line, with China at 42.6%. The 17.6% Column 1 General rate in 4202.92.31 does not move with origin — what moves is the Chapter 99 layer stacked on top of it. For China, that layer is heading 9903.88.03, adding 25%; an origin outside the Section 301 action reports no 9903.88 line at all.
Does the 4202.92.31 duty from China include the merchandise processing fee?
No — CBP entry fees are charged separately from duty and on top of it. On this $50,000 entered-value example the MPF is $173 and the ocean HMF $63. $236 of fees is 1.1% of the $22,365 duty on this entry, and 1.8% of the $13,125 origin overlay alone — the overlay, not the fee schedule, is what moves this landed cost.
What is still unresolved in this 4202.92.31 from China estimate?
Three things, specific to this scenario. Classification may depend on material, design, and whether the article is a container. Coverage under 9903.88.03 is set by U.S. note 20(e) and 20(f), which enumerates the subheadings the overlay reaches — an 8-digit match on 4202.92.31 is a reason to read the note, not proof of coverage. And one tracked change touch this code and origin — USTR opens second four-year review process for China Section 301 actions — each of which can move the answer before your entry date.
Official sources for this scenario
- USITC Harmonized Tariff Schedule — Chapter 42, heading 4202 (retrieved Jul 19, 2026)
- USITC Harmonized Tariff Schedule — Chapter 99 heading 9903.88.03 (Section 301 List 3) (retrieved Jul 19, 2026)
- U.S. Customs CROSS ruling N307461 (November 22, 2019) — China-origin man-made-fiber fanny pack in 4202.92.3131 reporting 9903.88.03 (retrieved Aug 13, 2026)
- U.S. Customs CROSS ruling N306773 (November 13, 2019) — China-origin man-made-fiber tote bags in 4202.92.3131 reporting 9903.88.03 (retrieved Aug 13, 2026)
- U.S. Customs CROSS rulings — classification examples for 4202.92 bags (retrieved Jun 9, 2026)
- USITC Harmonized Tariff Schedule — subheading 4202.92 statistical breakouts (retrieved Jun 26, 2026)
- CBP customs user fees adjusted for inflation, FY2026 (Federal Register, CBP Dec. 25-10) — MPF minimum $33.58, maximum $651.50 (retrieved Jul 2, 2026)
- eCFR — 19 CFR § 24.23 (merchandise processing fee, 0.3464%) and § 24.24 (harbor maintenance fee, 0.125%) (retrieved Jul 2, 2026)
Entry-fee rates reviewed: Jul 2, 2026. The MPF and HMF rates and the FY2026 minimum/maximum above were checked against the official CBP and eCFR sources on that date.
Last verified: Jul 29, 2026. The 17.6% / Free / 65% duty columns for 4202.92.31 were read against the official USITC HTS on that date, and heading 9903.88.03 against 2026 HTS Revision 18. What can move before your entry date is not the same on every line: for textile-surface bags and cases of man-made fibers it is classification may depend on material, design, and whether the article is a container, and whether U.S. note 20(e) and 20(f) still enumerates 4202.92.31. Confirm both in the official source before filing.