Chapter 42 covers articles of leather, saddlery and harness, travel goods, handbags and similar containers, articles of gut (other than silkworm gut), etc. The goods of this chapter are mainly made of leather or composition leather, but also include similar articles made of other materials. The headings within the chapter are divided by the use and material of the goods, such as 4201 saddlery, 4202 trunks, bags and containers, 4203 clothing accessories, etc. Note that this chapter does not include bags made of textile materials (classified under Chapter 63) or articles of precious metal (classified under Chapter 71). Heading 4202 covers various travel goods, handbags and similar containers, including trunks, suitcases, vanity cases, briefcases, school satchels, wallets, key cases, tobacco pouches, tool bags, etc. These containers may be made of leather, composition leather, plastics, textile materials, aluminium, other metals or vulcanised rubber, etc. However, note that 4202 only includes the types of containers explicitly listed in the heading notes, and does not include containers specially designed to hold specific articles (e.g. camera cases are classified under 4202, but spectacle cases are classified under 4202). Code 420239 is a six-digit subheading: the first two digits 42 indicate Chapter 42 (articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of gut). Digits 3-4, 02, indicate heading 4202 (trunks, suitcases, vanity cases, briefcases, school satchels, wallets, key cases, tobacco pouches, tool bags, etc.). Digits 5-6, 39, indicate subheading 4202.39, i.e. "wallets of other materials". Under 4202.3, the first breakdown is by material: 4202.31 for wallets of leather or composition leather, 4202.32 for wallets of plastic sheeting or textile materials, and 4202.39 for wallets of other materials. Therefore 420239 specifically refers to wallets made of materials other than leather, composition leather, plastic sheeting and textile materials (such as metal, vulcanised rubber, paperboard, etc.). The goods are wallets, which are containers listed under heading 4202. When classifying, the material is determined first: if of leather or composition leather, classify under 4202.31; if of plastic sheeting or textile materials, classify under 4202.32; if of other materials (such as metal, vulcanised rubber, paperboard, etc.), classify under 4202.39. Therefore, only after explicitly excluding leather, composition leather, plastic sheeting and textile materials can the goods be classified under this code. Note: the distinction between plastic sheeting and textile materials must be based on the notes to Chapter 39 and Chapters 54-55.

Product name: The Chinese and foreign-language names of the declared goods, which should be specific and clear, such as "metal wallet" or "paperboard wallet". Material: A detailed description of the main material of the wallet, such as "aluminium", "vulcanised rubber", "paperboard", etc., which must be consistent with the classification. Brand: Fill in the brand name of the wallet (if there is no brand, fill in "unbranded"), used for customs intellectual property protection. Model: Fill in the model provided by the manufacturer or brand owner, for easy identification and statistics. Dimensions: Indicate the length, width and height (or thickness) of the wallet in centimetres, used to determine whether it is a "similar container". Use: Explain the use of the wallet, such as "for storing banknotes, coins, cards, etc.". Packaging method: Indicate retail packaging or transport packaging, such as "each piece packed in an individual paper box". GTIN: If there is a Global Trade Item Number, fill it in; if not, fill in "none". Customs declaration example: Product name: Metal wallet Material: Aluminium (not leather, not plastic sheeting, not textile material) Brand: Unbranded Model: MW-2024 Dimensions: 11cm×9cm×2cm Use: For storing banknotes, coins and cards Packaging method: Each piece packed in an individual paper box GTIN: None HS code: 42023900 Declaration element explanation: This product is an aluminium wallet, which is not made of leather, composition leather, plastic sheeting or textile materials, so it is classified under 420239. Failure to accurately distinguish "plastic sheeting" from "plastic"; if made of plastic sheeting, it should be classified under 420232, not 420239. Mistakenly classifying a wallet made of textile materials under 420239, when it should actually be classified under 420232. Ignoring the limitation of "other materials" and incorrectly declaring a leather wallet as 420239.

The core basis for classification is the Import and Export Tariff and the Explanatory Notes to the Harmonized Commodity Description and Coding System. First, a wallet is a "wallet" container listed under heading 4202, so it is classified under 4202. Second, according to the subheading structure, under 4202.3 the breakdown is by material: 4202.31 for leather or composition leather; 4202.32 for plastic sheeting or textile materials; 4202.39 for other materials. Therefore, determining the material of the wallet is key: if it is metal, vulcanised rubber, paperboard, etc., classify under 420239. Note that the definitions of plastic sheeting and textile materials should refer to the notes to Chapter 39 (plastic sheeting includes plastic film, sheets, etc.) and Chapters 54-55 (textile materials include chemical fibres, cotton, etc.). If there are multiple materials, classify according to the predominant material. 420231 Wallets of leather or composition leather: The material is leather or composition leather, such as cowhide, sheepskin, PU synthetic leather (if it meets the definition of composition leather). 420239, by contrast, is for other materials such as metal or paperboard. 420232 Wallets of plastic sheeting or textile materials: The material is plastic sheeting (such as PVC sheet) or textile materials (such as canvas or nylon fabric). 420239, by contrast, is for materials other than these. 420292 Other containers of other materials: 420292 is for other containers of other materials (such as vanity cases, briefcases, etc.), but wallets are explicitly classified under 420239, not 420292. 420299 Other containers of other materials (other): 420299 is for other containers of other materials (such as tool bags, tobacco pouches, etc.); wallets have a dedicated subheading 420239, so they are not classified here. 630790 Other made-up articles of textile materials: If a wallet is made of textile materials, it should be classified under 420232, not 630790. However, if it is a non-container article made of textile materials, it may be classified under 630790. Is the material clearly "other materials" (not leather, not plastic sheeting, not textile materials)? Does it belong to the "wallet" type listed under heading 4202? Have the applicability of 420231 and 420232 been excluded? Do the dimensions and use match those of a wallet? Has the principle of predominant material been considered when materials are mixed?

How can I check the current import duty rate for 420239? You can enter code 42023900 on the official website of the General Administration of Customs, China International Trade Single Window, or third-party query tools (such as the "Customs Code Query" app) to view the MFN rate, general rate, VAT and consumption tax. Note that rates may be adjusted due to free trade agreements, interim rates, etc.; the latest Import and Export Tariff should prevail. What is the difference in classification between a metal wallet and a plastic wallet? A metal wallet is classified under 420239, while a plastic wallet, if made of plastic sheeting, is classified under 420232. The key difference lies in the material: plastic sheeting refers to plastic sheet materials as noted in Chapter 39, while metal belongs to other materials. If a plastic wallet is injection-moulded and not made of sheeting, it may still be classified under 420232, depending on the specific material. How should "material" be filled in for the declaration elements of a wallet? The main material should be filled in specifically, such as "aluminium", "vulcanised rubber", "paperboard", etc. Avoid general terms such as "metal" or "plastic"; it must correspond to the HS code. If there are multiple materials, indicate the main material and its proportion. If a wallet is made of a combination of leather and metal, which code should it be classified under? According to General Interpretative Rule 3 (b), it should be classified according to the predominant material. If leather predominates, classify under 420231; if metal predominates, classify under 420239. Material composition proportions must be provided, and customs may require testing. What certification is required for exporting 420239 wallets to the EU? The EU has no special certification requirements for wallets, but they must comply with the REACH Regulation (chemical restrictions) and the General Product Safety Directive. If they contain animal-derived materials, quarantine certificates are required. It is recommended to check the EU TARIC database to confirm the specific code and regulatory conditions. How can I determine the HS code for selling wallets via cross-border e-commerce? First determine the wallet material: leather → 420231, plastic sheeting/textile materials → 420232, other materials → 420239. Then declare according to the customs requirements of the destination country. Cross-border e-commerce sellers may refer to the code suggestions provided by the platform, but the customs determination shall prevail. What is the difference between 420239 and 420292? 420239 specifically refers to wallets of other materials, while 420292 refers to other containers of other materials (such as vanity cases, briefcases, etc.). Wallets have a dedicated subheading and are not classified under 420292. Only if a container does not belong to the specific types listed under 4202 is it classified under 420292. What are the consequences of mistakenly classifying a textile wallet under 420239 during declaration? It may lead to incorrect classification, affecting the duty rate and regulatory conditions. Customs may require payment of additional duties, impose fines, or even affect the enterprise's credit rating. It is recommended to declare truthfully and, if necessary, apply for advance classification.