Chapter 42 covers leather goods, saddlery and harness, travel goods, handbags and similar containers, articles of animal gut, etc. It mainly includes headings 4201 to 4206, involving various materials of bags, containers and leather goods. Goods of this chapter are usually made from leather or composition leather, plastics, textile materials, vulcanized fiber, etc., through molding, cutting, sewing and other processes. Note the distinction from Chapter 39 plastic products and Chapter 63 textile products; the key is whether the material constitutes the essential character. Heading 4202 includes trunks, suitcases, vanity cases, executive-cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases and similar containers; traveling bags, insulated food or beverage bags, toilet bags, rucksacks, handbags, shopping bags, wallets, purses, map-cases, cigarette cases, tool bags, sports bags, bottle-cases, jewelry boxes, powder boxes, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanized fiber or of paperboard, or wholly or mainly covered with such materials or with paper. Code 420229 is a six-digit subheading. The first two digits 42 represent Chapter 42: leather goods; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silkworm gut). The 3rd-4th digits 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; traveling bags, insulated food or beverage bags, toilet bags, rucksacks, handbags, shopping bags, wallets, purses, map-cases, cigarette cases, tool bags, sports bags, bottle-cases, jewelry boxes, powder boxes, cutlery cases and similar containers. The 5th-6th digits 29 represent subheading 420229: shoulder bags of other materials. "Other materials" refers to materials other than leather or composition leather, sheeting of plastics or textile materials, such as vulcanized fiber, paperboard, etc. Note that subheading 420221 is of leather or composition leather, 420222 is of sheeting of plastics or textile materials, and 420229 is of other materials. The goods are shoulder bags, i.e., bags with shoulder straps, belonging to handbags and similar containers. Since the material is not leather or composition leather, nor sheeting of plastics or textile materials, but other materials (such as vulcanized fiber, paperboard, etc.), they are classified under 420229. If the material were leather, they would be classified under 420221; if sheeting of plastics or textile materials, under 420222. If they were other containers such as wallets, they would be classified under 420231, etc.
Chapter
Chapter 42 covers leather goods, saddlery and harness, travel goods, handbags and similar containers, articles of animal gut, etc. It mainly includes headings 4201 to 4206, involving various materials of bags, containers and leather goods. Goods of this chapter are usually made from leather or composition leather, plastics, textile materials, vulcanized fiber, etc., through molding, cutting, sewing and other processes. Note the distinction from Chapter 39 plastic products and Chapter 63 textile products; the key is whether the material constitutes the essential character.
Heading
Heading 4202 includes trunks, suitcases, vanity cases, executive-cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases and similar containers; traveling bags, insulated food or beverage bags, toilet bags, rucksacks, handbags, shopping bags, wallets, purses, map-cases, cigarette cases, tool bags, sports bags, bottle-cases, jewelry boxes, powder boxes, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanized fiber or of paperboard, or wholly or mainly covered with such materials or with paper.
Digit Breakdown
Code 420229 is a six-digit subheading. The first two digits 42 represent Chapter 42: leather goods; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silkworm gut). The 3rd-4th digits 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; traveling bags, insulated food or beverage bags, toilet bags, rucksacks, handbags, shopping bags, wallets, purses, map-cases, cigarette cases, tool bags, sports bags, bottle-cases, jewelry boxes, powder boxes, cutlery cases and similar containers. The 5th-6th digits 29 represent subheading 420229: shoulder bags of other materials. "Other materials" refers to materials other than leather or composition leather, sheeting of plastics or textile materials, such as vulcanized fiber, paperboard, etc. Note that subheading 420221 is of leather or composition leather, 420222 is of sheeting of plastics or textile materials, and 420229 is of other materials.
Classification Basis
The goods are shoulder bags, i.e., bags with shoulder straps, belonging to handbags and similar containers. Since the material is not leather or composition leather, nor sheeting of plastics or textile materials, but other materials (such as vulcanized fiber, paperboard, etc.), they are classified under 420229. If the material were leather, they would be classified under 420221; if sheeting of plastics or textile materials, under 420222. If they were other containers such as wallets, they would be classified under 420231, etc.
📝 Declaration Elements
Product name: Declare the Chinese and foreign language names of the goods, which should be specific and clear, such as "shoulder bag", "Shoulder bag". Material: Declare the main material of the bag body, such as vulcanized fiber, paperboard, composition leather, etc., and specify the exact material. Brand: Declare the brand name (if no brand, fill in "no brand"), which must be consistent with the actual product. Specification and model: Declare the dimensions, model, etc. of the bag, such as "length 30cm × width 20cm × height 10cm". Use: Declare the use of the bag, such as "daily carrying of personal items", "promotional gift", etc. Processing method: Declare the production process of the bag, such as "sewn", "molded", etc. Whether it has a shoulder strap: Declare whether the bag is equipped with a shoulder strap, to distinguish shoulder bags from handbags. Example of customs declaration elements:
Product name: shoulder bag;
Material: made of vulcanized fiber;
Brand: no brand;
Specification and model: length 30cm × width 20cm × height 10cm;
Use: daily carrying of personal items;
Processing method: sewn;
Whether it has a shoulder strap: yes.
Remarks: The shoulder bag is mainly made of vulcanized fiber, equipped with an adjustable shoulder strap, used for carrying personal items. Mistaking a vulcanized fiber shoulder bag for a plastic one (420222), because vulcanized fiber looks similar to plastics. Ignoring the shoulder strap feature, and mistakenly classifying it as a handbag (420221 or 420222). Material declaration is not specific, such as only writing "other materials", causing customs doubt.
Product name
Declare the Chinese and foreign language names of the goods, which should be specific and clear, such as "shoulder bag", "Shoulder bag".
⚠️ Only writing "bag" or "sack", which is too general.
Material
Declare the main material of the bag body, such as vulcanized fiber, paperboard, composition leather, etc., and specify the exact material.
⚠️ Mistaking vulcanized fiber for plastics or leather.
Brand
Declare the brand name (if no brand, fill in "no brand"), which must be consistent with the actual product.
⚠️ Omitting the brand or misspelling it.
Specification and model
Declare the dimensions, model, etc. of the bag, such as "length 30cm × width 20cm × height 10cm".
⚠️ Failing to provide dimensions or model.
Use
Declare the use of the bag, such as "daily carrying of personal items", "promotional gift", etc.
⚠️ Unclear description of use.
Processing method
Declare the production process of the bag, such as "sewn", "molded", etc.
⚠️ Failing to state the processing method.
Whether it has a shoulder strap
Declare whether the bag is equipped with a shoulder strap, to distinguish shoulder bags from handbags.
⚠️ Ignoring shoulder strap information, leading to classification errors.
Example： Example of customs declaration elements:
Product name: shoulder bag;
Material: made of vulcanized fiber;
Brand: no brand;
Specification and model: length 30cm × width 20cm × height 10cm;
Use: daily carrying of personal items;
Processing method: sewn;
Whether it has a shoulder strap: yes.
Remarks: The shoulder bag is mainly made of vulcanized fiber, equipped with an adjustable shoulder strap, used for carrying personal items.
Common Mistakes：
Mistaking a vulcanized fiber shoulder bag for a plastic one (420222), because vulcanized fiber looks similar to plastics.
Ignoring the shoulder strap feature, and mistakenly classifying it as a handbag (420221 or 420222).
Material declaration is not specific, such as only writing "other materials", causing customs doubt.
🎯 Classification Logic
The core basis for classification is the Import and Export Tariff and the HS Explanatory Notes. First determine heading 4202, as it covers handbags and similar containers. Then according to the subheading structure, distinguish by material: leather or composition leather under 420221, sheeting of plastics or textile materials under 420222, other materials under 420229. Shoulder bags are a type of handbag and must have a shoulder strap. Material determination is based on the main material of the bag body; if multiple materials are mixed, classify according to the main material. Note that vulcanized fiber, paperboard, etc. are not plastics or textile materials and should be classified under 420229. 420221 Shoulder bags of leather or composition leather: The material is leather or composition leather, while 420229 is of other materials. 420222 Shoulder bags of sheeting of plastics or textile materials: The material is sheeting of plastics or textile materials, while 420229 is of other materials. 420231 Wallets of leather or composition leather: The goods are wallets, not shoulder bags, and the material is leather. 420232 Wallets of sheeting of plastics or textile materials: The goods are wallets, not shoulder bags, and the material is plastics or textile. 420239 Wallets of other materials: The goods are wallets, not shoulder bags, but the material is also other materials. Is the main material of the bag body leather or composition leather? Is the main material of the bag body sheeting of plastics or textile materials? Is the bag equipped with a shoulder strap, belonging to shoulder bags? Does it belong to a container of heading 4202? Is the material other materials such as vulcanized fiber, paperboard, etc.?
Basis
The core basis for classification is the Import and Export Tariff and the HS Explanatory Notes. First determine heading 4202, as it covers handbags and similar containers. Then according to the subheading structure, distinguish by material: leather or composition leather under 420221, sheeting of plastics or textile materials under 420222, other materials under 420229. Shoulder bags are a type of handbag and must have a shoulder strap. Material determination is based on the main material of the bag body; if multiple materials are mixed, classify according to the main material. Note that vulcanized fiber, paperboard, etc. are not plastics or textile materials and should be classified under 420229.
Confused Codes：
420221 - Shoulder bags of leather or composition leather
The material is leather or composition leather, while 420229 is of other materials.
420222 - Shoulder bags of sheeting of plastics or textile materials
The material is sheeting of plastics or textile materials, while 420229 is of other materials.
420231 - Wallets of leather or composition leather
The goods are wallets, not shoulder bags, and the material is leather.
420232 - Wallets of sheeting of plastics or textile materials
The goods are wallets, not shoulder bags, and the material is plastics or textile.
420239 - Wallets of other materials
The goods are wallets, not shoulder bags, but the material is also other materials.
Self-Check：
✓ Is the main material of the bag body leather or composition leather?
✓ Is the main material of the bag body sheeting of plastics or textile materials?
✓ Is the bag equipped with a shoulder strap, belonging to shoulder bags?
✓ Does it belong to a container of heading 4202?
✓ Is the material other materials such as vulcanized fiber, paperboard, etc.?
❓ FAQ
How to check the import tax rate for 420229? You can check through the official website of the General Administration of Customs, China International Trade Single Window, or the Import and Export Tariff. Tax rates vary by country, trade agreement, origin of goods, etc. It is recommended to refer to the latest tariff. What is the difference in classification between shoulder bags and handbags? Shoulder bags usually refer to bags equipped with a shoulder strap that can be carried on the shoulder, and are classified as handbags and similar containers. At the subheading level, shoulder bags and handbags are not further distinguished, and both are classified by material under 420221, 420222, or 420229. Why is a vulcanized fiber shoulder bag classified under 420229? Vulcanized fiber is not leather, sheeting of plastics, or textile material, so it is classified under the "other materials" subheading 420229. If mistakenly declared as plastics, it will lead to classification errors. If a shoulder bag is made of multiple materials, how is classification determined? Classify according to the main material. If the main material cannot be determined, refer to the HS Explanatory Notes or apply for advance classification. Usually the outer material of the bag body is used as the basis. What are the differences in declaration elements between 420229 and 420222? The declaration elements are basically the same, but the material requirements differ. 420229 requires stating "other materials", such as vulcanized fiber; 420222 requires stating "sheeting of plastics" or "textile materials". For cross-border e-commerce sales of shoulder bags, how to choose the HS code? Choose according to the main material of the bag body: leather under 420221, plastics or textile under 420222, other materials under 420229. Material proof must be provided to avoid customs clearance issues. What is the export tax rebate rate for 420229? The export tax rebate rate is stipulated by the State Taxation Administration and may be adjusted. You can obtain the latest information through the "export tax rebate" inquiry platform or by consulting the tax authorities. What risks should be noted when declaring shoulder bags classified under 420229? Pay attention to accurate material declaration to avoid confusion with 420222; provide complete information such as brand and specifications; if intellectual property rights are involved, provide authorization letters.
Q: How to check the import tax rate for 420229?
A: You can check through the official website of the General Administration of Customs, China International Trade Single Window, or the Import and Export Tariff. Tax rates vary by country, trade agreement, origin of goods, etc. It is recommended to refer to the latest tariff.
Q: What is the difference in classification between shoulder bags and handbags?
A: Shoulder bags usually refer to bags equipped with a shoulder strap that can be carried on the shoulder, and are classified as handbags and similar containers. At the subheading level, shoulder bags and handbags are not further distinguished, and both are classified by material under 420221, 420222, or 420229.
Q: Why is a vulcanized fiber shoulder bag classified under 420229?
A: Vulcanized fiber is not leather, sheeting of plastics, or textile material, so it is classified under the "other materials" subheading 420229. If mistakenly declared as plastics, it will lead to classification errors.
Q: If a shoulder bag is made of multiple materials, how is classification determined?
A: Classify according to the main material. If the main material cannot be determined, refer to the HS Explanatory Notes or apply for advance classification. Usually the outer material of the bag body is used as the basis.
Q: What are the differences in declaration elements between 420229 and 420222?
A: The declaration elements are basically the same, but the material requirements differ. 420229 requires stating "other materials", such as vulcanized fiber; 420222 requires stating "sheeting of plastics" or "textile materials".
Q: For cross-border e-commerce sales of shoulder bags, how to choose the HS code?
A: Choose according to the main material of the bag body: leather under 420221, plastics or textile under 420222, other materials under 420229. Material proof must be provided to avoid customs clearance issues.
Q: What is the export tax rebate rate for 420229?
A: The export tax rebate rate is stipulated by the State Taxation Administration and may be adjusted. You can obtain the latest information through the "export tax rebate" inquiry platform or by consulting the tax authorities.
Q: What risks should be noted when declaring shoulder bags classified under 420229?
A: Pay attention to accurate material declaration to avoid confusion with 420222; provide complete information such as brand and specifications; if intellectual property rights are involved, provide authorization letters.
⚠️ 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.