Chapter 42 covers leather goods, saddlery and harness, travel goods, handbags and similar containers, articles of gut, etc. Goods in this chapter are mainly made from leather, composition leather, plastics, textile materials, etc., through cutting, sewing, and other processes. Heading 4202 specifically targets cases and containers, including trunks, suitcases, vanity cases, briefcases, wallets, etc. This chapter is commonly encountered in customs classification, involving material determination and use distinction. Heading 4202 covers cases and containers of various materials, such as trunks, suitcases, vanity cases, briefcases, school bags, wallets, key cases, etc. Based on different materials, subheadings are further subdivided: 420211 for leather, 420212 for plastics or textile materials, 420221 for leather, 420222 for plastics or textile materials, 420231 for leather, 420232 for plastics or textile materials, 420239 for other materials. Goods under this heading typically have portable, storage functions, used for carrying personal items. Code 420232 has 6 digits. The first 2 digits 42 represent Chapter 42: leather goods, saddlery and harness, travel goods, handbags and similar containers, articles of 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 beverages 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 cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper. Digits 5-6, 32, represent subheading 420232: wallets of plastics or textile materials. Therefore, 420232 specifically refers to wallets made of plastics or textile materials, excluding leather wallets (420231) and wallets of other materials (420239). This product is a wallet, and the material is plastics or textile materials, so it is classified under 420232. If it were a leather wallet, it should be classified under 420231; if it were a wallet of other materials (such as metal, paperboard, etc.), it should be classified under 420239. Also note that if the wallet has electronic components or special functions, it may be classified under other chapters.
Chapter
Chapter 42 covers leather goods, saddlery and harness, travel goods, handbags and similar containers, articles of gut, etc. Goods in this chapter are mainly made from leather, composition leather, plastics, textile materials, etc., through cutting, sewing, and other processes. Heading 4202 specifically targets cases and containers, including trunks, suitcases, vanity cases, briefcases, wallets, etc. This chapter is commonly encountered in customs classification, involving material determination and use distinction.
Heading
Heading 4202 covers cases and containers of various materials, such as trunks, suitcases, vanity cases, briefcases, school bags, wallets, key cases, etc. Based on different materials, subheadings are further subdivided: 420211 for leather, 420212 for plastics or textile materials, 420221 for leather, 420222 for plastics or textile materials, 420231 for leather, 420232 for plastics or textile materials, 420239 for other materials. Goods under this heading typically have portable, storage functions, used for carrying personal items.
Digit Breakdown
Code 420232 has 6 digits. The first 2 digits 42 represent Chapter 42: leather goods, saddlery and harness, travel goods, handbags and similar containers, articles of 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 beverages 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 cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper. Digits 5-6, 32, represent subheading 420232: wallets of plastics or textile materials. Therefore, 420232 specifically refers to wallets made of plastics or textile materials, excluding leather wallets (420231) and wallets of other materials (420239).
Classification Basis
This product is a wallet, and the material is plastics or textile materials, so it is classified under 420232. If it were a leather wallet, it should be classified under 420231; if it were a wallet of other materials (such as metal, paperboard, etc.), it should be classified under 420239. Also note that if the wallet has electronic components or special functions, it may be classified under other chapters.
📝 Declaration Elements
Product Name: The specific name of the declared product, such as wallet, purse, coin purse, etc., must be consistent with the actual item. Material: Detailed description of the main material of the wallet, such as plastics, textile materials (specific types such as nylon, polyester, etc.), and whether it contains other materials such as leather. Brand: Declare the brand name (if no brand, fill in 'no brand'), used for intellectual property customs protection record verification. Model: Declare the model or item number of the product, for customs identification and statistics. Dimensions: Declare the length, width, height, and other dimension information of the wallet, usually in centimeters. Use: Explain the use of the wallet, such as daily carrying of coins, cards, etc. Processing Method: Describe the manufacturing process of the wallet, such as sewing, molding, injection molding, etc. Packaging Specifications: Declare the packaging method and quantity, such as each in a plastic bag, 50 per carton. Product Name: Plastic wallet; Material: Polyvinyl chloride (PVC) plastic; Brand: ABC; Model: W123; Dimensions: 10cm×8cm×2cm; Use: For storing coins, cards; Processing Method: Sewing; Packaging Specifications: Each in a plastic bag, 100 per carton. False material declaration: Misreporting plastic-coated textile material as pure plastic, leading to classification errors. Omitted or incorrect brand declaration: Ignoring brand declaration, may involve infringement or violation of customs regulations. Incorrect dimension units: Using inches or other non-standard units, causing data confusion.
Product Name
The specific name of the declared product, such as wallet, purse, coin purse, etc., must be consistent with the actual item.
⚠️ Only writing 'wallet' without indicating material or type, leading to classification disputes.
Material
Detailed description of the main material of the wallet, such as plastics, textile materials (specific types such as nylon, polyester, etc.), and whether it contains other materials such as leather.
⚠️ Vaguely writing 'plastic' but actually it is plastic-coated textile material, affecting classification.
Brand
Declare the brand name (if no brand, fill in 'no brand'), used for intellectual property customs protection record verification.
⚠️ False or omitted brand declaration, leading to infringement risks.
Model
Declare the model or item number of the product, for customs identification and statistics.
⚠️ Model filled in arbitrarily, inconsistent with the actual item.
Dimensions
Declare the length, width, height, and other dimension information of the wallet, usually in centimeters.
⚠️ Inaccurate dimension declaration, affecting judgment of product attributes.
Use
Explain the use of the wallet, such as daily carrying of coins, cards, etc.
⚠️ Use description too broad, such as 'personal use', lacking specificity.
Processing Method
Describe the manufacturing process of the wallet, such as sewing, molding, injection molding, etc.
⚠️ Ignoring processing method, resulting in inability to distinguish products of different processes.
Packaging Specifications
Declare the packaging method and quantity, such as each in a plastic bag, 50 per carton.
⚠️ Incorrect packaging specification declaration, affecting inspection and statistics.
Example： Product Name: Plastic wallet; Material: Polyvinyl chloride (PVC) plastic; Brand: ABC; Model: W123; Dimensions: 10cm×8cm×2cm; Use: For storing coins, cards; Processing Method: Sewing; Packaging Specifications: Each in a plastic bag, 100 per carton.
Common Mistakes：
False material declaration: Misreporting plastic-coated textile material as pure plastic, leading to classification errors.
Omitted or incorrect brand declaration: Ignoring brand declaration, may involve infringement or violation of customs regulations.
Incorrect dimension units: Using inches or other non-standard units, causing data confusion.
🎯 Classification Logic
The core basis for classification is the 'Import and Export Tariff' and the 'Explanatory Notes to the Harmonized System'. First, determine by material: the main material of the wallet is plastics or textile materials, and not leather, so it is classified under 420232. If the material is leather, it is classified under 420231. Second, by use: the wallet is used for storing coins, cards, etc., which falls within the scope of heading 4202. Finally, note exclusions: if the wallet has electronic components (such as LED lights), it may be classified under other chapters. 420231 Leather wallets: Material is leather or composition leather, while 420232 is plastics or textile materials. 420239 Wallets of other materials: Material is metal, paperboard, or other materials, not plastics or textile materials. 420222 Handbags of plastics or textile materials: Handbags usually have handles or straps, larger capacity, while wallets are small flat containers. 420292 Other containers of plastics or textile materials: 420292 includes shopping bags, sports bags, etc., while wallets specifically refer to purse-type items. Is the material plastics or textile materials? Is it used for storing coins, cards, etc.? Does it contain leather components? Does it have electronic components or special functions? Do the dimensions and shape match wallet characteristics?
Basis
The core basis for classification is the 'Import and Export Tariff' and the 'Explanatory Notes to the Harmonized System'. First, determine by material: the main material of the wallet is plastics or textile materials, and not leather, so it is classified under 420232. If the material is leather, it is classified under 420231. Second, by use: the wallet is used for storing coins, cards, etc., which falls within the scope of heading 4202. Finally, note exclusions: if the wallet has electronic components (such as LED lights), it may be classified under other chapters.
Confused Codes：
420231 - Leather wallets
Material is leather or composition leather, while 420232 is plastics or textile materials.
420239 - Wallets of other materials
Material is metal, paperboard, or other materials, not plastics or textile materials.
420222 - Handbags of plastics or textile materials
Handbags usually have handles or straps, larger capacity, while wallets are small flat containers.
420292 - Other containers of plastics or textile materials
420292 includes shopping bags, sports bags, etc., while wallets specifically refer to purse-type items.
Self-Check：
✓ Is the material plastics or textile materials?
✓ Is it used for storing coins, cards, etc.?
✓ Does it contain leather components?
✓ Does it have electronic components or special functions?
✓ Do the dimensions and shape match wallet characteristics?
❓ FAQ
How to determine whether the main material of a wallet is plastics or textile materials? According to the General Rules for the Interpretation of the Harmonized System, material determination is based on the main material of the goods. If plastic components dominate and textile materials only serve as reinforcement, it is considered plastic; otherwise, it is textile material. It is recommended to refer to the 'Explanatory Notes to the Harmonized System' or consult professional classifiers. How should a wallet made of a mix of plastics and textile materials be declared? If a wallet is made of a mix of plastics and textile materials, the main material must be determined. Usually, the material with the larger proportion by weight or value prevails. When declaring, the proportion of each component must be detailed for correct customs classification. Does a wallet with metal fasteners affect classification? Metal fasteners as accessories do not affect classification if they do not change the main material and use of the wallet. However, if the metal part constitutes the main value or function, other codes may need to be considered. What is the main difference between 420232 and 420231? The main difference is material: 420231 is for leather or composition leather wallets, 420232 is for plastics or textile material wallets. Accurate material determination is required for classification. How to declare HS code for wallets sold via cross-border e-commerce? Wallets sold via cross-border e-commerce also need to declare HS codes based on actual material and use. It is recommended to provide detailed product information, such as material, dimensions, brand, etc., to ensure accurate classification. Is the HS code of a wallet affected by brand? HS code classification is mainly based on material and use; brand does not affect the code. However, brand involves intellectual property, and must be truthfully provided during declaration for customs verification. If a wallet has a leather lining and plastic outer layer, which code should it be classified under? According to the General Rules for Interpretation, classification is based on the main material. If the plastic outer layer is the main material, it is classified under 420232; if the leather lining is the main material, it is classified under 420231. Determination should be based on actual conditions. How to check the import tariff rate for 420232? The import tariff rate depends on the country of origin, trade agreements, etc. The latest tariff information can be obtained through the General Administration of Customs website, tariff query platforms, or by consulting customs brokers.
Q: How to determine whether the main material of a wallet is plastics or textile materials?
A: According to the General Rules for the Interpretation of the Harmonized System, material determination is based on the main material of the goods. If plastic components dominate and textile materials only serve as reinforcement, it is considered plastic; otherwise, it is textile material. It is recommended to refer to the 'Explanatory Notes to the Harmonized System' or consult professional classifiers.
Q: How should a wallet made of a mix of plastics and textile materials be declared?
A: If a wallet is made of a mix of plastics and textile materials, the main material must be determined. Usually, the material with the larger proportion by weight or value prevails. When declaring, the proportion of each component must be detailed for correct customs classification.
Q: Does a wallet with metal fasteners affect classification?
A: Metal fasteners as accessories do not affect classification if they do not change the main material and use of the wallet. However, if the metal part constitutes the main value or function, other codes may need to be considered.
Q: What is the main difference between 420232 and 420231?
A: The main difference is material: 420231 is for leather or composition leather wallets, 420232 is for plastics or textile material wallets. Accurate material determination is required for classification.
Q: How to declare HS code for wallets sold via cross-border e-commerce?
A: Wallets sold via cross-border e-commerce also need to declare HS codes based on actual material and use. It is recommended to provide detailed product information, such as material, dimensions, brand, etc., to ensure accurate classification.
Q: Is the HS code of a wallet affected by brand?
A: HS code classification is mainly based on material and use; brand does not affect the code. However, brand involves intellectual property, and must be truthfully provided during declaration for customs verification.
Q: If a wallet has a leather lining and plastic outer layer, which code should it be classified under?
A: According to the General Rules for Interpretation, classification is based on the main material. If the plastic outer layer is the main material, it is classified under 420232; if the leather lining is the main material, it is classified under 420231. Determination should be based on actual conditions.
Q: How to check the import tariff rate for 420232?
A: The import tariff rate depends on the country of origin, trade agreements, etc. The latest tariff information can be obtained through the General Administration of Customs website, tariff query platforms, or by consulting customs brokers.
⚠️ 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.