Chapter 42 covers articles of leather, saddlery and harness, travel goods, handbags and similar containers, articles of gut. This chapter mainly includes manufactured articles made of leather, composition leather or leather fibre, as well as some similar containers made of plastics, textile materials, etc. However, this chapter does not include clothing, footwear, headgear, furniture, etc., which are classified in other chapters. Its core characteristic is that the main material of the goods is leather or similar materials, and they are used for carrying articles or as containers. Heading 4202 includes various travel goods, handbags and similar containers, such as trunks, suitcases, vanity cases, executive-cases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases and similar containers. These containers are usually used for carrying personal effects, and their outer surface is mostly of leather, plastics or textile materials. This heading also covers non-sets of containers, but care must be taken to distinguish them from saddlery of 4201 and clothing and clothing accessories of 4203. Code 420211 is a six-digit subheading. The first 2 digits '42' represent Chapter 42, i.e., articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of gut. Digits 3-4 '02' represent heading 4202, i.e., trunks, suitcases, vanity cases, executive-cases, school satchels and similar containers. Digits 5-6 '11' represent subheading 420211, specifically handbags with an outer surface of leather, of composition leather or of patent leather, whether or not with shoulder strap. Therefore, this code specifically refers to handbags whose outer surface material is leather, excluding handbags with an outer surface of plastics or textile materials (classified respectively in 420212 and 420222). The goods are handbags, and the outer surface material is leather, which conforms to the description of heading 4202. According to General Rule of Interpretation 1, since subheading 420211 explicitly specifies 'with outer surface of leather, of composition leather or of patent leather', they are classified under this code. If the outer surface is of plastics or textile materials, they should be classified under 420212 or 420222. If made of other materials such as metal, they may be classified in other chapters. Therefore, material is the key factor determining classification under 420211.
Chapter
Chapter 42 covers articles of leather, saddlery and harness, travel goods, handbags and similar containers, articles of gut. This chapter mainly includes manufactured articles made of leather, composition leather or leather fibre, as well as some similar containers made of plastics, textile materials, etc. However, this chapter does not include clothing, footwear, headgear, furniture, etc., which are classified in other chapters. Its core characteristic is that the main material of the goods is leather or similar materials, and they are used for carrying articles or as containers.
Heading
Heading 4202 includes various travel goods, handbags and similar containers, such as trunks, suitcases, vanity cases, executive-cases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases and similar containers. These containers are usually used for carrying personal effects, and their outer surface is mostly of leather, plastics or textile materials. This heading also covers non-sets of containers, but care must be taken to distinguish them from saddlery of 4201 and clothing and clothing accessories of 4203.
Digit Breakdown
Code 420211 is a six-digit subheading. The first 2 digits '42' represent Chapter 42, i.e., articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of gut. Digits 3-4 '02' represent heading 4202, i.e., trunks, suitcases, vanity cases, executive-cases, school satchels and similar containers. Digits 5-6 '11' represent subheading 420211, specifically handbags with an outer surface of leather, of composition leather or of patent leather, whether or not with shoulder strap. Therefore, this code specifically refers to handbags whose outer surface material is leather, excluding handbags with an outer surface of plastics or textile materials (classified respectively in 420212 and 420222).
Classification Basis
The goods are handbags, and the outer surface material is leather, which conforms to the description of heading 4202. According to General Rule of Interpretation 1, since subheading 420211 explicitly specifies 'with outer surface of leather, of composition leather or of patent leather', they are classified under this code. If the outer surface is of plastics or textile materials, they should be classified under 420212 or 420222. If made of other materials such as metal, they may be classified in other chapters. Therefore, material is the key factor determining classification under 420211.
📝 Declaration Elements
Product Name: The specific name of the declared goods, such as 'handbag', should accurately reflect the attributes of the goods. Brand: Fill in the brand of the goods; if no brand, fill in 'no brand', used for customs intellectual property protection. Outer Surface Material: Describe in detail the outer surface material of the handbag, such as 'cowhide', 'sheepskin', 'composition leather', etc. Specifications and Model: Fill in the specifications of the goods, such as size, color, style, etc., to facilitate customs inspection. GTIN: If there is a Global Trade Item Number, it should be filled in; if not, fill in 'none'. Package Type: Describe the packaging method, such as 'carton', 'plastic bag', etc. Quantity: Fill in the quantity of handbags, usually in 'pieces'. Product Name: Handbag; Brand: COACH; Outer Surface Material: Cowhide; Specifications and Model: 30cm×20cm×10cm, brown, style A; GTIN: None; Package Type: Carton; Quantity: 100 pieces. False declaration of outer surface material, declaring composition leather as natural leather, resulting in classification errors. Omission of brand declaration, which may involve infringement risks, and customs will detain the goods. Specifications and model are too simple to meet customs inspection requirements, and supplementary declaration may be required.
Product Name
The specific name of the declared goods, such as 'handbag', should accurately reflect the attributes of the goods.
⚠️ Incorrectly declaring as 'backpack' or 'wallet', resulting in classification errors.
Brand
Fill in the brand of the goods; if no brand, fill in 'no brand', used for customs intellectual property protection.
⚠️ Omitting the brand or filling it in incompletely, such as only filling in Chinese or foreign language.
Outer Surface Material
Describe in detail the outer surface material of the handbag, such as 'cowhide', 'sheepskin', 'composition leather', etc.
⚠️ Vaguely filling in 'leather', without distinguishing natural leather from composition leather.
Specifications and Model
Fill in the specifications of the goods, such as size, color, style, etc., to facilitate customs inspection.
⚠️ Only filling in 'one size' or 'standard', lacking specific information.
GTIN
If there is a Global Trade Item Number, it should be filled in; if not, fill in 'none'.
⚠️ Incorrectly filling in an internal code or leaving blank.
Package Type
Describe the packaging method, such as 'carton', 'plastic bag', etc.
⚠️ Filling in 'bulk' but actually packaged.
Quantity
Fill in the quantity of handbags, usually in 'pieces'.
⚠️ Incorrect unit, such as filling in 'kilograms'.
False declaration of outer surface material, declaring composition leather as natural leather, resulting in classification errors.
Omission of brand declaration, which may involve infringement risks, and customs will detain the goods.
Specifications and model are too simple to meet customs inspection requirements, and supplementary declaration may be required.
🎯 Classification Logic
The core basis for classification is the 'Import and Export Tariff' and the 'Harmonized Commodity Description and Coding System'. First, determine whether it belongs to Chapter 42 based on material. If the outer surface of the handbag is leather, it is classified under 4202; if it is plastics or textile materials, it is classified under other subheadings of 4202. Second, according to the subheading text, 420211 explicitly specifies 'with outer surface of leather, of composition leather or of patent leather', so as long as the outer surface material meets this, it is classified under this code. It should also be noted that if the handbag has precious metal or gemstone decorations, it may affect classification. 420212 Handbags of plastics or textile materials: The outer surface material is plastics or textile materials, not leather. If the outer surface of the handbag is PVC or nylon, it is classified under this code. 420221 Leather handbags (other): 420221 is handbags with an outer surface of leather, but usually refers to non-specific types, while 420211 may specifically refer to a certain style? Actually, the difference between 420211 and 420221 is that 420211 is 'handbags', 420221 is 'other', but according to HS codes, 420211 is 'handbags', 420221 is 'other', and judgment should be made based on the specific style. 420231 Leather wallets: Wallets are usually classified under 420231, while handbags are classified under 420211. The difference lies in use and size; handbags are used for carrying personal items, wallets for holding money and cards. 420291 Other leather articles: If the handbag does not conform to the specific description of 4202, such as not being a container, it may be classified under 420291. But usually handbags are classified under 4202. Is the outer surface material leather or composition leather? Is it used for hand carrying or shoulder carrying? Does it belong to the container category? Has the brand been declared? Are the specifications and model detailed?
Basis
The core basis for classification is the 'Import and Export Tariff' and the 'Harmonized Commodity Description and Coding System'. First, determine whether it belongs to Chapter 42 based on material. If the outer surface of the handbag is leather, it is classified under 4202; if it is plastics or textile materials, it is classified under other subheadings of 4202. Second, according to the subheading text, 420211 explicitly specifies 'with outer surface of leather, of composition leather or of patent leather', so as long as the outer surface material meets this, it is classified under this code. It should also be noted that if the handbag has precious metal or gemstone decorations, it may affect classification.
Confused Codes：
420212 - Handbags of plastics or textile materials
The outer surface material is plastics or textile materials, not leather. If the outer surface of the handbag is PVC or nylon, it is classified under this code.
420221 - Leather handbags (other)
420221 is handbags with an outer surface of leather, but usually refers to non-specific types, while 420211 may specifically refer to a certain style? Actually, the difference between 420211 and 420221 is that 420211 is 'handbags', 420221 is 'other', but according to HS codes, 420211 is 'handbags', 420221 is 'other', and judgment should be made based on the specific style.
420231 - Leather wallets
Wallets are usually classified under 420231, while handbags are classified under 420211. The difference lies in use and size; handbags are used for carrying personal items, wallets for holding money and cards.
420291 - Other leather articles
If the handbag does not conform to the specific description of 4202, such as not being a container, it may be classified under 420291. But usually handbags are classified under 4202.
Self-Check：
✓ Is the outer surface material leather or composition leather?
✓ Is it used for hand carrying or shoulder carrying?
✓ Does it belong to the container category?
✓ Has the brand been declared?
✓ Are the specifications and model detailed?
❓ FAQ
How to check the import tariff rate for 420211? It can be checked through the official website of the General Administration of Customs of China or the 'Import and Export Tariff of the People's Republic of China'. Tariff rates include MFN rate, agreement rate, etc., and different rates apply depending on the country of origin. It is recommended to use customs classification pre-ruling or consult a professional customs broker. Which code are handbags of composition leather classified under? Handbags of composition leather are also classified under 420211, because the subheading text explicitly includes 'composition leather'. However, it should be noted that composition leather must meet the customs definition of composition leather, i.e., material made from leather fibres. Will metal decorations on handbags affect classification? If the metal decoration is only an accessory and does not constitute the main characteristic, it does not affect classification, and it is still classified under 420211 according to the outer surface material. But if the metal part constitutes the main value or characteristic, it may need to be classified as a metal article, and it is recommended to consult customs. What is the difference between 420211 and 420221? 420211 is handbags with an outer surface of leather, of composition leather or of patent leather, while 420221 is other containers with an outer surface of leather, of composition leather or of patent leather, such as backpacks, school satchels, etc. Handbags specifically refer to the hand-held style, while other containers may include backpacks, etc. How to fill in the brand when declaring? The actual brand of the goods should be filled in; if no brand, fill in 'no brand'. If the brand has both Chinese and foreign language, both should be filled in. Brand information is used for customs intellectual property protection, and truthful declaration can avoid infringement risks. What information should the specifications and model of a handbag include? It is recommended to include dimensions (length, width, height), color, style, material, etc. For example, '30cm×20cm×10cm, brown, cowhide, style A'. Detailed specifications help customs inspect quickly and reduce customs clearance time. How to declare personal handbags purchased from cross-border e-commerce? Personal items must be declared according to postal tax regulations. If the value exceeds the tax-free allowance, postal tax must be paid. When declaring, shopping receipts must be provided, and information such as product name, quantity, and value must be accurately filled in. What documents are required for exporting handbags? Usually, contracts, invoices, packing lists, customs declaration forms, customs declaration authorization letters, etc. are required. If a brand is involved, a brand authorization letter must be provided. Specific document requirements can be consulted with the local customs or customs broker.
Q: How to check the import tariff rate for 420211?
A: It can be checked through the official website of the General Administration of Customs of China or the 'Import and Export Tariff of the People's Republic of China'. Tariff rates include MFN rate, agreement rate, etc., and different rates apply depending on the country of origin. It is recommended to use customs classification pre-ruling or consult a professional customs broker.
Q: Which code are handbags of composition leather classified under?
A: Handbags of composition leather are also classified under 420211, because the subheading text explicitly includes 'composition leather'. However, it should be noted that composition leather must meet the customs definition of composition leather, i.e., material made from leather fibres.
Q: Will metal decorations on handbags affect classification?
A: If the metal decoration is only an accessory and does not constitute the main characteristic, it does not affect classification, and it is still classified under 420211 according to the outer surface material. But if the metal part constitutes the main value or characteristic, it may need to be classified as a metal article, and it is recommended to consult customs.
Q: What is the difference between 420211 and 420221?
A: 420211 is handbags with an outer surface of leather, of composition leather or of patent leather, while 420221 is other containers with an outer surface of leather, of composition leather or of patent leather, such as backpacks, school satchels, etc. Handbags specifically refer to the hand-held style, while other containers may include backpacks, etc.
Q: How to fill in the brand when declaring?
A: The actual brand of the goods should be filled in; if no brand, fill in 'no brand'. If the brand has both Chinese and foreign language, both should be filled in. Brand information is used for customs intellectual property protection, and truthful declaration can avoid infringement risks.
Q: What information should the specifications and model of a handbag include?
A: It is recommended to include dimensions (length, width, height), color, style, material, etc. For example, '30cm×20cm×10cm, brown, cowhide, style A'. Detailed specifications help customs inspect quickly and reduce customs clearance time.
Q: How to declare personal handbags purchased from cross-border e-commerce?
A: Personal items must be declared according to postal tax regulations. If the value exceeds the tax-free allowance, postal tax must be paid. When declaring, shopping receipts must be provided, and information such as product name, quantity, and value must be accurately filled in.
Q: What documents are required for exporting handbags?
A: Usually, contracts, invoices, packing lists, customs declaration forms, customs declaration authorization letters, etc. are required. If a brand is involved, a brand authorization letter must be provided. Specific document requirements can be consulted with the local customs or customs broker.
⚠️ Disclaimer: HS code classification, declaration elements, tariff rates and regulatory conditions on this page are for reference only and do not constitute legal advice on customs classification. Tariff rates and regulations are subject to change; the latest announcements from the General Administration of Customs and on-site determinations shall prevail. Please consult professional customs brokers or customs authorities before import/export.