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, sheets of plastics, textile materials, vulcanised fibre, etc., through moulding, cutting, sewing and other processes. Within the chapter, headings are divided by material, use and type, such as 4201 saddlery, 4202 trunks and cases, 4203 clothing accessories, etc. Note that this chapter does not include ordinary bags of textile materials (classified under Chapter 63) or simple containers of sheets of plastics (classified under Chapter 39 as the case may be). Heading 4202 covers 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, shopping bags, etc. These containers usually have a specific shape, lining or compartments and are intended for long-term repeated use. The material can be leather, sheets of plastics, textile materials, vulcanised fibre or paperboard, etc. However, 4202 does not include containers obviously intended for household use (such as 7323 iron or steel kitchen boxes) or special machine cases (such as 8467 tool boxes). Code 420259 has 6 digits. The first 2 digits "42" represent Chapter 42, i.e. leather goods, saddlery and harness, travel goods, handbags and similar containers, articles of gut. Digits 3-4 "02" represent heading 4202, i.e. trunks, suitcases, executive-cases, briefcases, school satchels and similar containers. Digits 5-6 "59" are the subheading, indicating "of other materials" executive-cases. Under heading 4202, goods are first divided by type: 420211-420219 for trunks, suitcases, etc.; 420221-420229 for handbags; 420231-420239 for articles of a kind normally carried in the pocket or in the handbag; 420241-420249 for executive-cases, briefcases, school satchels, etc.; 420251-420259 for other containers. Among these, 420259 specifically refers to executive-cases "of other materials", i.e. executive-cases made of materials other than leather, composition leather, sheets of plastics or textile materials (such as vulcanised fibre, paperboard, metal foil, etc.). The goods are executive-cases, and the material is not leather, composition leather, sheets of plastics or textile materials, so they cannot be classified under 420211 (of leather), 420212 (of plastics or textile materials) or 420219 (trunks, etc. of other materials). At the same time, they are not handbags of 420221-420229, because executive-cases usually have a rigid frame, handle and lock, and are used for carrying documents, rather than being everyday handbags. Therefore, they are classified under 420259, i.e. executive-cases of other materials.
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, sheets of plastics, textile materials, vulcanised fibre, etc., through moulding, cutting, sewing and other processes. Within the chapter, headings are divided by material, use and type, such as 4201 saddlery, 4202 trunks and cases, 4203 clothing accessories, etc. Note that this chapter does not include ordinary bags of textile materials (classified under Chapter 63) or simple containers of sheets of plastics (classified under Chapter 39 as the case may be).
Heading
Heading 4202 covers 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, shopping bags, etc. These containers usually have a specific shape, lining or compartments and are intended for long-term repeated use. The material can be leather, sheets of plastics, textile materials, vulcanised fibre or paperboard, etc. However, 4202 does not include containers obviously intended for household use (such as 7323 iron or steel kitchen boxes) or special machine cases (such as 8467 tool boxes).
Digit Breakdown
Code 420259 has 6 digits. The first 2 digits "42" represent Chapter 42, i.e. leather goods, saddlery and harness, travel goods, handbags and similar containers, articles of gut. Digits 3-4 "02" represent heading 4202, i.e. trunks, suitcases, executive-cases, briefcases, school satchels and similar containers. Digits 5-6 "59" are the subheading, indicating "of other materials" executive-cases. Under heading 4202, goods are first divided by type: 420211-420219 for trunks, suitcases, etc.; 420221-420229 for handbags; 420231-420239 for articles of a kind normally carried in the pocket or in the handbag; 420241-420249 for executive-cases, briefcases, school satchels, etc.; 420251-420259 for other containers. Among these, 420259 specifically refers to executive-cases "of other materials", i.e. executive-cases made of materials other than leather, composition leather, sheets of plastics or textile materials (such as vulcanised fibre, paperboard, metal foil, etc.).
Classification Basis
The goods are executive-cases, and the material is not leather, composition leather, sheets of plastics or textile materials, so they cannot be classified under 420211 (of leather), 420212 (of plastics or textile materials) or 420219 (trunks, etc. of other materials). At the same time, they are not handbags of 420221-420229, because executive-cases usually have a rigid frame, handle and lock, and are used for carrying documents, rather than being everyday handbags. Therefore, they are classified under 420259, i.e. executive-cases of other materials.
📝 Declaration Elements
Product name: The standard name of the declared goods, which should accurately reflect the product attributes, such as "executive-case". Avoid general names such as "bags" or "sacks". Material: Describe in detail the main material of the executive-case, such as vulcanised fibre, paperboard, metal foil, wood chips, etc. If it is a mixed material, indicate each component and its proportion. Type: Clearly state that it is an executive-case, distinguishing it from handbags, school satchels, travelling bags, etc. Structural features such as rigid frame, handle and lock may be described. Brand: Fill in the product brand (if no brand, write "none"). Brand affects customs intellectual property protection and must be declared truthfully. Model: Fill in the product model or item number to facilitate customs identification and statistics. If no model, write "none". Specifications and dimensions: Declare the length, width, height (cm) and weight (g) of the executive-case, used to determine whether it is an executive-case and for classification. With or without lock: Indicate whether the executive-case has a locking device. Lockable executive-cases are usually used for important documents and are a reference factor for classification. Product name: executive-case; Material: vulcanised fibre (main body), polyester lining; Type: executive-case (rigid frame, with handle and combination lock); Brand: ABC; Model: BC-100; Specifications and dimensions: 40cm×30cm×10cm, weight 1200g; With or without lock: yes. Material declaration is not specific, e.g. only "other materials" without listing vulcanised fibre, paperboard, etc., leading to classification disputes. Misreporting an executive-case as a handbag, ignoring its specific purpose and structural features, causing subheading errors. Ignoring brand and model declaration, which may cause intellectual property issues or statistical errors.
Product name
The standard name of the declared goods, which should accurately reflect the product attributes, such as "executive-case". Avoid general names such as "bags" or "sacks".
⚠️ Misreporting as "handbag", "travelling bag" or "computer bag", resulting in incorrect classification.
Material
Describe in detail the main material of the executive-case, such as vulcanised fibre, paperboard, metal foil, wood chips, etc. If it is a mixed material, indicate each component and its proportion.
⚠️ Writing only "other materials" or "composite materials" without specifying, causing customs queries.
Type
Clearly state that it is an executive-case, distinguishing it from handbags, school satchels, travelling bags, etc. Structural features such as rigid frame, handle and lock may be described.
⚠️ Declaring an executive-case as a "handbag", ignoring its specific purpose.
Brand
Fill in the product brand (if no brand, write "none"). Brand affects customs intellectual property protection and must be declared truthfully.
⚠️ Omitting or misreporting the brand, leading to infringement risks.
Model
Fill in the product model or item number to facilitate customs identification and statistics. If no model, write "none".
⚠️ Incomplete model or inconsistent with the actual product.
Specifications and dimensions
Declare the length, width, height (cm) and weight (g) of the executive-case, used to determine whether it is an executive-case and for classification.
⚠️ Wrong unit of dimensions or omission, affecting classification.
With or without lock
Indicate whether the executive-case has a locking device. Lockable executive-cases are usually used for important documents and are a reference factor for classification.
⚠️ Ignoring lock information, but this feature may affect subheading determination.
Example： Product name: executive-case; Material: vulcanised fibre (main body), polyester lining; Type: executive-case (rigid frame, with handle and combination lock); Brand: ABC; Model: BC-100; Specifications and dimensions: 40cm×30cm×10cm, weight 1200g; With or without lock: yes.
Common Mistakes：
Material declaration is not specific, e.g. only "other materials" without listing vulcanised fibre, paperboard, etc., leading to classification disputes.
Misreporting an executive-case as a handbag, ignoring its specific purpose and structural features, causing subheading errors.
Ignoring brand and model declaration, which may cause intellectual property issues or statistical errors.
🎯 Classification Logic
Core basis for classification: First, according to the notes to Chapter 42 of the Import and Export Tariff, heading 4202 includes executive-cases. Second, according to the subheading structure, 4202 is divided by type and material. If an executive-case is of leather, it is classified under 420211; if of plastics or textile materials, under 420212; if of other materials, under 420259. Therefore, determining the material is key. Note that if the executive-case is obviously of textile materials, it should be classified under 420212; if of sheets of plastics, also under 420212; if of vulcanised fibre, paperboard, etc., then under 420259. At the same time, it is necessary to confirm whether the goods meet the definition of an executive-case, i.e. having a rigid frame, handle and lock, used for carrying documents, rather than being a general handbag. 420211 Trunks, suitcases, executive-cases, etc. of leather or composition leather: Material is leather or composition leather, while 420259 is other materials (not leather, not plastics, not textile). 420212 Trunks, suitcases, executive-cases, etc. of plastics or textile materials: Material is sheets of plastics or textile materials, while 420259 is other materials (such as vulcanised fibre, paperboard). 420221 Handbags of leather: Handbags usually have no rigid frame or lock and are for daily carrying, while executive-cases have a specific structure. 420231 Articles of leather of a kind normally carried in the pocket or in the handbag: Such articles are small items like wallets, key cases, while executive-cases are large containers. 420291 Other containers of other materials: 420291 is other containers of other materials (such as tool bags, toilet bags), while 420259 specifically refers to executive-cases. Is the material indeed not leather, not plastics, not textile? Does it have the typical features of an executive-case (rigid frame, handle, lock)? Is it clearly distinguished from handbags, school satchels, etc.? Are brand and model declared completely? Are specifications and dimensions accurate and do they affect classification?
Basis
Core basis for classification: First, according to the notes to Chapter 42 of the Import and Export Tariff, heading 4202 includes executive-cases. Second, according to the subheading structure, 4202 is divided by type and material. If an executive-case is of leather, it is classified under 420211; if of plastics or textile materials, under 420212; if of other materials, under 420259. Therefore, determining the material is key. Note that if the executive-case is obviously of textile materials, it should be classified under 420212; if of sheets of plastics, also under 420212; if of vulcanised fibre, paperboard, etc., then under 420259. At the same time, it is necessary to confirm whether the goods meet the definition of an executive-case, i.e. having a rigid frame, handle and lock, used for carrying documents, rather than being a general handbag.
Confused Codes：
420211 - Trunks, suitcases, executive-cases, etc. of leather or composition leather
Material is leather or composition leather, while 420259 is other materials (not leather, not plastics, not textile).
420212 - Trunks, suitcases, executive-cases, etc. of plastics or textile materials
Material is sheets of plastics or textile materials, while 420259 is other materials (such as vulcanised fibre, paperboard).
420221 - Handbags of leather
Handbags usually have no rigid frame or lock and are for daily carrying, while executive-cases have a specific structure.
420231 - Articles of leather of a kind normally carried in the pocket or in the handbag
Such articles are small items like wallets, key cases, while executive-cases are large containers.
420291 - Other containers of other materials
420291 is other containers of other materials (such as tool bags, toilet bags), while 420259 specifically refers to executive-cases.
Self-Check：
✓ Is the material indeed not leather, not plastics, not textile?
✓ Does it have the typical features of an executive-case (rigid frame, handle, lock)?
✓ Is it clearly distinguished from handbags, school satchels, etc.?
✓ Are brand and model declared completely?
✓ Are specifications and dimensions accurate and do they affect classification?
❓ FAQ
How to check the import tariff rate for 420259? It can be checked through the official website of the General Administration of Customs, China International Trade Single Window, or the Import and Export Tariff. Tariff rates include MFN rate, agreement rate, general rate, etc., determined by origin and trade agreements. Note that rates may be adjusted; it is recommended to use the latest version. What is the difference between 420259 and 420212? 420212 is for executive-cases, etc. of plastics or textile materials, while 420259 is for executive-cases of other materials (such as vulcanised fibre, paperboard). The key difference is the material, which should be determined based on the actual composition of the goods. Does an executive-case with a combination lock affect classification? Having a lock is a common feature of executive-cases and usually does not affect heading classification, but may affect subheading determination. Classification is mainly based on material and type; the lock itself does not change the code. How to classify an executive-case made of mixed materials? According to the General Rules for the Interpretation of the Import and Export Tariff, goods of mixed materials should be classified according to the principal material. If the principal material cannot be determined, Rule 3 (classification from the last) may be referred to. It is recommended to provide material proportions for accurate classification. How to declare an executive-case exported via cross-border e-commerce? Declare the product name, material, type, brand, model and other elements according to the actual goods. If exported via cross-border e-commerce retail, simplified declaration may apply, but accurate classification must still be ensured. It is recommended to use HS code 420259. Are there regulatory conditions for exporting executive-cases under 420259? Generally no special regulatory conditions, but export quality requirements must be met. If a brand is involved, attention should be paid to customs intellectual property protection. Specifics can be checked via customs regulatory condition codes. What are the consequences of misclassification? Misclassification may lead to tariff differences, tax evasion, customs penalties, and even affect enterprise credit. It is recommended to declare truthfully and apply for advance classification if necessary. How to determine whether an executive-case belongs to 4202 rather than 4203? 4203 is for leather clothing accessories, such as gloves and belts. An executive-case is a container for carrying documents, with a handle and lock, so it is classified under 4202. If of leather, under 420211; if of other materials, under 420259.
Q: How to check the import tariff rate for 420259?
A: It can be checked through the official website of the General Administration of Customs, China International Trade Single Window, or the Import and Export Tariff. Tariff rates include MFN rate, agreement rate, general rate, etc., determined by origin and trade agreements. Note that rates may be adjusted; it is recommended to use the latest version.
Q: What is the difference between 420259 and 420212?
A: 420212 is for executive-cases, etc. of plastics or textile materials, while 420259 is for executive-cases of other materials (such as vulcanised fibre, paperboard). The key difference is the material, which should be determined based on the actual composition of the goods.
Q: Does an executive-case with a combination lock affect classification?
A: Having a lock is a common feature of executive-cases and usually does not affect heading classification, but may affect subheading determination. Classification is mainly based on material and type; the lock itself does not change the code.
Q: How to classify an executive-case made of mixed materials?
A: According to the General Rules for the Interpretation of the Import and Export Tariff, goods of mixed materials should be classified according to the principal material. If the principal material cannot be determined, Rule 3 (classification from the last) may be referred to. It is recommended to provide material proportions for accurate classification.
Q: How to declare an executive-case exported via cross-border e-commerce?
A: Declare the product name, material, type, brand, model and other elements according to the actual goods. If exported via cross-border e-commerce retail, simplified declaration may apply, but accurate classification must still be ensured. It is recommended to use HS code 420259.
Q: Are there regulatory conditions for exporting executive-cases under 420259?
A: Generally no special regulatory conditions, but export quality requirements must be met. If a brand is involved, attention should be paid to customs intellectual property protection. Specifics can be checked via customs regulatory condition codes.
Q: What are the consequences of misclassification?
A: Misclassification may lead to tariff differences, tax evasion, customs penalties, and even affect enterprise credit. It is recommended to declare truthfully and apply for advance classification if necessary.
Q: How to determine whether an executive-case belongs to 4202 rather than 4203?
A: 4203 is for leather clothing accessories, such as gloves and belts. An executive-case is a container for carrying documents, with a handle and lock, so it is classified under 4202. If of leather, under 420211; if of other materials, under 420259.
⚠️ 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.