Chapter 42 covers leather goods, saddlery and harness, travel goods, handbags and similar containers, articles of animal gut, etc. This chapter mainly covers finished products made from leather, composition leather, plastic sheeting, textile materials, etc., but excludes knitted or crocheted apparel, footwear, headgear, etc. The core lies in the material and use of the goods, with particular emphasis on the use of leather or composition leather. Heading 4202 includes containers such as travel goods, handbags, wallets, cosmetic bags, tool bags, sports bags, etc., of various materials. Specifically, it covers cases and bags made of leather, composition leather, plastic sheeting, textile materials, vulcanized fiber or paperboard. Subheadings are further divided by material and type, such as 420211 for leather trunks, 420221 for leather shoulder bags, 420222 for shoulder bags of plastic sheeting or textile materials, etc. The first 2 digits 42 represent Chapter 42: Leather goods; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silkworm gut). Digits 3-4, 02, represent heading 4202: Trunks, suitcases, vanity cases, executive-cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases and similar containers; travelling bags, insulated food or beverage bags, toilet bags, rucksacks, handbags, shopping bags, wallets, purses, map-cases, cigarette cases, tobacco pouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder boxes, cutlery boxes and similar containers, of leather or of composition leather, of plastic sheeting, of textile materials, of vulcanized fibre or of paperboard, or wholly or mainly covered with such materials or with paper. Digits 5-6, 21, represent subheading 420221: Leather shoulder bags, i.e., shoulder bags with an outer surface of leather or composition leather. The goods are leather shoulder bags, the outer surface material is leather, and they belong to the handbag category of containers under heading 4202. According to General Rules of Interpretation 1 and 6, since the material is leather and the item is a shoulder bag, it should be classified under subheading 420221. If it were a shoulder bag of plastic or textile materials, it would be classified under 420222; if of other materials, it might be classified under 420229.
Chapter
Chapter 42 covers leather goods, saddlery and harness, travel goods, handbags and similar containers, articles of animal gut, etc. This chapter mainly covers finished products made from leather, composition leather, plastic sheeting, textile materials, etc., but excludes knitted or crocheted apparel, footwear, headgear, etc. The core lies in the material and use of the goods, with particular emphasis on the use of leather or composition leather.
Heading
Heading 4202 includes containers such as travel goods, handbags, wallets, cosmetic bags, tool bags, sports bags, etc., of various materials. Specifically, it covers cases and bags made of leather, composition leather, plastic sheeting, textile materials, vulcanized fiber or paperboard. Subheadings are further divided by material and type, such as 420211 for leather trunks, 420221 for leather shoulder bags, 420222 for shoulder bags of plastic sheeting or textile materials, etc.
Digit Breakdown
The first 2 digits 42 represent Chapter 42: Leather goods; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silkworm gut). Digits 3-4, 02, represent heading 4202: Trunks, suitcases, vanity cases, executive-cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases and similar containers; travelling bags, insulated food or beverage bags, toilet bags, rucksacks, handbags, shopping bags, wallets, purses, map-cases, cigarette cases, tobacco pouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder boxes, cutlery boxes and similar containers, of leather or of composition leather, of plastic sheeting, of textile materials, of vulcanized fibre or of paperboard, or wholly or mainly covered with such materials or with paper. Digits 5-6, 21, represent subheading 420221: Leather shoulder bags, i.e., shoulder bags with an outer surface of leather or composition leather.
Classification Basis
The goods are leather shoulder bags, the outer surface material is leather, and they belong to the handbag category of containers under heading 4202. According to General Rules of Interpretation 1 and 6, since the material is leather and the item is a shoulder bag, it should be classified under subheading 420221. If it were a shoulder bag of plastic or textile materials, it would be classified under 420222; if of other materials, it might be classified under 420229.
📝 Declaration Elements
Product Name: The specific name of the declared goods, such as 'leather shoulder bag', 'cowhide shoulder bag', etc., which should accurately reflect the product attributes. Material: The main material of the bag's outer surface, such as cowhide, sheepskin, composition leather, etc. It is necessary to indicate whether it is leather. Brand: The brand name of the product. If there is no brand, it should be declared as 'unbranded'. Model: The product model or item number. If there is no model, it can be declared as 'no model'. Style: The specific style of the shoulder bag, such as single-shoulder bag, crossbody bag, etc. Dimensions: The length, width, and height dimensions of the bag, usually in centimeters. Contains Wildlife Components: If leather from endangered wild animals is used, it must be declared and relevant certificates provided. Product Name: Leather shoulder bag; Material: Cowhide; Brand: COACH; Model: F12345; Style: Single-shoulder bag; Dimensions: 30cm×20cm×10cm; Contains Wildlife Components: No. Material declaration is vague, such as 'leather' without clarifying whether it is natural leather or composition leather. False declaration of brand and model, which may involve infringement or concealment. Ignoring endangered species components, such as the use of crocodile skin, python skin, etc., which requires certificates.
Product Name
The specific name of the declared goods, such as 'leather shoulder bag', 'cowhide shoulder bag', etc., which should accurately reflect the product attributes.
⚠️ Writing only 'bag' or 'women's bag' without reflecting the material and style.
Material
The main material of the bag's outer surface, such as cowhide, sheepskin, composition leather, etc. It is necessary to indicate whether it is leather.
⚠️ Misreporting artificial leather as leather, or failing to distinguish between full-grain leather and composition leather.
Brand
The brand name of the product. If there is no brand, it should be declared as 'unbranded'.
⚠️ False or omitted brand declaration, leading to infringement risks.
Model
The product model or item number. If there is no model, it can be declared as 'no model'.
⚠️ The model does not match the actual product, or it is not declared in accordance with regulations.
Style
The specific style of the shoulder bag, such as single-shoulder bag, crossbody bag, etc.
⚠️ Declaring it generically as 'handbag' without distinguishing shoulder strap features.
Dimensions
The length, width, and height dimensions of the bag, usually in centimeters.
⚠️ Inaccurate or missing dimension declaration, affecting classification.
Contains Wildlife Components
If leather from endangered wild animals is used, it must be declared and relevant certificates provided.
⚠️ Ignoring endangered species components, leading to violations of CITES regulations.
Material declaration is vague, such as 'leather' without clarifying whether it is natural leather or composition leather.
False declaration of brand and model, which may involve infringement or concealment.
Ignoring endangered species components, such as the use of crocodile skin, python skin, etc., which requires certificates.
🎯 Classification Logic
The core basis for classification is the outer surface material and type of the goods. According to heading 4202, shoulder bags are classified by material into leather (420221), plastic sheeting or textile materials (420222), and other (420229). If the outer surface is leather, it is classified under 420221; if it is plastic or textile material, it is classified under 420222. Note that 'leather' includes natural leather and composition leather, but does not include artificial leather (plastic). 420222 Shoulder bags of plastic sheeting or textile materials: The material is plastic sheeting or textile materials, not leather. If the bag's outer surface is PU, PVC, or canvas, etc., it should be classified under this code. 420229 Shoulder bags of other materials: The material is vulcanized fiber, paperboard, or other materials, not leather, plastic, or textile materials. 420231 Leather wallets: Wallets usually refer to billfolds and card holders, which are smaller in size and have no shoulder strap, whereas shoulder bags have shoulder straps and larger capacity. 420291 Other leather containers: Such as tool bags, sports bags, etc. Although made of leather, their use is not as shoulder bags, and they should be classified according to their specific use. Is the outer surface material leather? Is it equipped with a shoulder strap? Is it used for carrying personal items? Does it fall under heading 4202? Are headings 4201, 4203, etc., excluded?
Basis
The core basis for classification is the outer surface material and type of the goods. According to heading 4202, shoulder bags are classified by material into leather (420221), plastic sheeting or textile materials (420222), and other (420229). If the outer surface is leather, it is classified under 420221; if it is plastic or textile material, it is classified under 420222. Note that 'leather' includes natural leather and composition leather, but does not include artificial leather (plastic).
Confused Codes：
420222 - Shoulder bags of plastic sheeting or textile materials
The material is plastic sheeting or textile materials, not leather. If the bag's outer surface is PU, PVC, or canvas, etc., it should be classified under this code.
420229 - Shoulder bags of other materials
The material is vulcanized fiber, paperboard, or other materials, not leather, plastic, or textile materials.
420231 - Leather wallets
Wallets usually refer to billfolds and card holders, which are smaller in size and have no shoulder strap, whereas shoulder bags have shoulder straps and larger capacity.
420291 - Other leather containers
Such as tool bags, sports bags, etc. Although made of leather, their use is not as shoulder bags, and they should be classified according to their specific use.
Self-Check：
✓ Is the outer surface material leather?
✓ Is it equipped with a shoulder strap?
✓ Is it used for carrying personal items?
✓ Does it fall under heading 4202?
✓ Are headings 4201, 4203, etc., excluded?
❓ FAQ
How to determine whether a shoulder bag belongs to 420221? First confirm that the main material of the bag's outer surface is leather (natural or composition), then confirm that it is designed to be carried on the shoulder (with a shoulder strap) and is used for carrying items daily. If it meets these criteria, it is classified under 420221. If the material is plastic or textile, it is classified under 420222. Which code do shoulder bags made of composition leather fall under? Composition leather belongs to the category of leather, so shoulder bags made of composition leather are still classified under 420221. However, note that composition leather must meet customs' definition of 'leather', i.e., made by bonding leather fibers. How to classify a shoulder bag with partial leather decoration? According to the General Rules of Interpretation, if leather is only for decoration and the main material is textile or plastic, it should be classified according to the main material, i.e., under 420222. If leather constitutes the main outer surface of the bag, it is classified under 420221. How to distinguish between shoulder bags under 420221 and wallets under 420231? The main difference lies in use and design: shoulder bags usually have shoulder straps, larger capacity, and are used to carry multiple items; wallets usually have no shoulder strap, are small in size, and are used to hold money and cards. If an item has features of both, classify according to the main use. What special documents are required when declaring 420221? If leather from endangered wild animals is used, a CITES import/export permit must be provided. General leather shoulder bags require routine documents such as certificate of origin, invoice, packing list, etc. Branded goods may require authorization letters. How to look up the HS code for leather shoulder bags sold via cross-border e-commerce? You can check the General Administration of Customs website, HS code query platforms, or consult a customs broker. Enter the keyword 'leather shoulder bag', and the system will recommend 420221. It is necessary to confirm the material, style, and other elements to ensure accurate classification. What is the export tax rebate rate for shoulder bags under 420221? The export tax rebate rate will be adjusted according to national policies. It is recommended to check the latest export tax rebate rate database or consult the tax authorities. Generally, leather goods have a relatively high rebate rate, but the actual policy shall prevail.
Q: How to determine whether a shoulder bag belongs to 420221?
A: First confirm that the main material of the bag's outer surface is leather (natural or composition), then confirm that it is designed to be carried on the shoulder (with a shoulder strap) and is used for carrying items daily. If it meets these criteria, it is classified under 420221. If the material is plastic or textile, it is classified under 420222.
Q: Which code do shoulder bags made of composition leather fall under?
A: Composition leather belongs to the category of leather, so shoulder bags made of composition leather are still classified under 420221. However, note that composition leather must meet customs' definition of 'leather', i.e., made by bonding leather fibers.
Q: How to classify a shoulder bag with partial leather decoration?
A: According to the General Rules of Interpretation, if leather is only for decoration and the main material is textile or plastic, it should be classified according to the main material, i.e., under 420222. If leather constitutes the main outer surface of the bag, it is classified under 420221.
Q: How to distinguish between shoulder bags under 420221 and wallets under 420231?
A: The main difference lies in use and design: shoulder bags usually have shoulder straps, larger capacity, and are used to carry multiple items; wallets usually have no shoulder strap, are small in size, and are used to hold money and cards. If an item has features of both, classify according to the main use.
Q: What special documents are required when declaring 420221?
A: If leather from endangered wild animals is used, a CITES import/export permit must be provided. General leather shoulder bags require routine documents such as certificate of origin, invoice, packing list, etc. Branded goods may require authorization letters.
Q: How to look up the HS code for leather shoulder bags sold via cross-border e-commerce?
A: You can check the General Administration of Customs website, HS code query platforms, or consult a customs broker. Enter the keyword 'leather shoulder bag', and the system will recommend 420221. It is necessary to confirm the material, style, and other elements to ensure accurate classification.
Q: What is the export tax rebate rate for shoulder bags under 420221?
A: The export tax rebate rate will be adjusted according to national policies. It is recommended to check the latest export tax rebate rate database or consult the tax authorities. Generally, leather goods have a relatively high rebate rate, but the actual policy shall prevail.
⚠️ 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.