Chapter 42 covers leather goods, saddlery and harness, travel goods, handbags, articles of animal gut, etc. The core of this chapter lies in articles made of 'leather' or 'composition leather', but the container-type articles of heading 42.02 have a broader material scope, including any material. The chapter notes exclude certain classifications of textile articles, emphasizing the distinction between leather and textiles. Goods of this chapter are usually daily consumer goods, and classification requires close attention to material composition and use. Heading 42.02 includes various containers such as travel goods, handbags, shopping bags, briefcases, wallets, cosmetic bags, tool bags, etc. The key characteristic is the 'container' function, used for holding and carrying items. This heading is divided into multiple subheadings, further subdivided by material (leather, plastics, textiles, etc.) and type (trunks, bags, cases). Note: the trunks and bags of 42.02 are not required to be made of leather, but subheading 4202.1 specifically refers to outer surfaces of leather or composition leather. First 2 digits 42: Chapter 42, articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut. Digits 3-4, 02: Heading 42.02, travel goods, handbags and similar containers. Digits 5-6, 61: Subheading 4202.61, specifically referring to trunks, suitcases, vanity cases and similar containers with an outer surface of leather or composition leather. Here '61' is the subheading number, representing 'trunks with an outer surface of leather or composition leather'. Note: 4202.61 only covers trunk-type articles; bag-type articles fall under 4202.21, etc. The goods are leather travel trunks with an outer surface of leather, meeting the description of subheading 4202.61. If made of plastics or textile materials, they would be classified under 4202.12 or 4202.13, etc. If they were handbags rather than trunks, they would be classified under 4202.21. Therefore, the material (leather) and type (trunk) are the key factors determining classification under 4202.61.
Chapter
Chapter 42 covers leather goods, saddlery and harness, travel goods, handbags, articles of animal gut, etc. The core of this chapter lies in articles made of 'leather' or 'composition leather', but the container-type articles of heading 42.02 have a broader material scope, including any material. The chapter notes exclude certain classifications of textile articles, emphasizing the distinction between leather and textiles. Goods of this chapter are usually daily consumer goods, and classification requires close attention to material composition and use.
Heading
Heading 42.02 includes various containers such as travel goods, handbags, shopping bags, briefcases, wallets, cosmetic bags, tool bags, etc. The key characteristic is the 'container' function, used for holding and carrying items. This heading is divided into multiple subheadings, further subdivided by material (leather, plastics, textiles, etc.) and type (trunks, bags, cases). Note: the trunks and bags of 42.02 are not required to be made of leather, but subheading 4202.1 specifically refers to outer surfaces of leather or composition leather.
Digit Breakdown
First 2 digits 42: Chapter 42, articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut. Digits 3-4, 02: Heading 42.02, travel goods, handbags and similar containers. Digits 5-6, 61: Subheading 4202.61, specifically referring to trunks, suitcases, vanity cases and similar containers with an outer surface of leather or composition leather. Here '61' is the subheading number, representing 'trunks with an outer surface of leather or composition leather'. Note: 4202.61 only covers trunk-type articles; bag-type articles fall under 4202.21, etc.
Classification Basis
The goods are leather travel trunks with an outer surface of leather, meeting the description of subheading 4202.61. If made of plastics or textile materials, they would be classified under 4202.12 or 4202.13, etc. If they were handbags rather than trunks, they would be classified under 4202.21. Therefore, the material (leather) and type (trunk) are the key factors determining classification under 4202.61.
📝 Declaration Elements
Product Name: The Chinese and English names of the declared goods, which should accurately reflect the product attributes, such as 'leather travel trunk' Material: Clearly state the outer surface material, such as 'cowhide', 'sheepskin', 'composition leather', etc., which must be consistent with the subheading requirements Brand: Fill in the product brand (if any); if no brand, write 'no brand' Model: Fill in the product model or article number for identification Dimensions: State the length, width and height of the trunk in centimeters, used to determine whether it is a travel trunk Use: Explain the specific use, such as 'for travel', 'for business' GTIN: If there is a Global Trade Item Number, it should be filled in Product Name: leather travel trunk; Material: cowhide outer surface; Brand: ABC; Model: TR-2024; Dimensions: 55cm×35cm×23cm; Use: for travel; GTIN: 1234567890123. Mistakenly declaring composition leather as genuine leather, resulting in subheading errors Confusing travel trunks with handbags, incorrectly classified under 4202.21 Ignoring the outer surface material and failing to provide material certification
Product Name
The Chinese and English names of the declared goods, which should accurately reflect the product attributes, such as 'leather travel trunk'
⚠️ Writing only 'travel trunk' without indicating the material, or mistakenly writing 'handbag'
Material
Clearly state the outer surface material, such as 'cowhide', 'sheepskin', 'composition leather', etc., which must be consistent with the subheading requirements
⚠️ Declaring 'PU synthetic leather' as 'leather', resulting in classification errors
Brand
Fill in the product brand (if any); if no brand, write 'no brand'
⚠️ Brand inconsistent with the actual product, or brand omitted
Model
Fill in the product model or article number for identification
⚠️ Model incomplete or inconsistent with the actual product
Dimensions
State the length, width and height of the trunk in centimeters, used to determine whether it is a travel trunk
⚠️ Incorrect unit of dimensions or not provided
Use
Explain the specific use, such as 'for travel', 'for business'
⚠️ Use description too general, such as 'for holding things'
GTIN
If there is a Global Trade Item Number, it should be filled in
Mistakenly declaring composition leather as genuine leather, resulting in subheading errors
Confusing travel trunks with handbags, incorrectly classified under 4202.21
Ignoring the outer surface material and failing to provide material certification
🎯 Classification Logic
Classification basis: 1) the text of heading 42.02; 2) the material requirement of subheading 4202.61 (outer surface of leather or composition leather); 3) the chapter notes and subheading notes of the Import and Export Tariff; 4) the actual attributes of the goods, such as outer surface material, type, and use. The core is the outer surface material and container type. 4202.12 Plastic travel trunks: The outer surface is plastics, not leather. Classification is distinguished by material; plastic ones fall under 4202.12. 4202.13 Textile material travel trunks: The outer surface is textile material, classified under 4202.13. Attention must be paid to determining composite materials of textiles and leather. 4202.21 Leather handbags: Handbags and travel trunks have different functions; handbags fall under 4202.21 even if the material is the same. 4202.91 Other leather containers: Other containers that are not trunks or bags, such as tool bags, fall under 4202.91. 4205.00 Other articles of leather: Non-container leather articles, such as leather gloves and belts, fall under 4205. Is the outer surface leather or composition leather? Does it belong to trunk-type articles such as travel trunks and suitcases? Does it have a container function? Does it exceed the scope of 42.02? Is it confused with 4202.21 handbags?
Basis
Classification basis: 1) the text of heading 42.02; 2) the material requirement of subheading 4202.61 (outer surface of leather or composition leather); 3) the chapter notes and subheading notes of the Import and Export Tariff; 4) the actual attributes of the goods, such as outer surface material, type, and use. The core is the outer surface material and container type.
Confused Codes：
4202.12 - Plastic travel trunks
The outer surface is plastics, not leather. Classification is distinguished by material; plastic ones fall under 4202.12.
4202.13 - Textile material travel trunks
The outer surface is textile material, classified under 4202.13. Attention must be paid to determining composite materials of textiles and leather.
4202.21 - Leather handbags
Handbags and travel trunks have different functions; handbags fall under 4202.21 even if the material is the same.
4202.91 - Other leather containers
Other containers that are not trunks or bags, such as tool bags, fall under 4202.91.
4205.00 - Other articles of leather
Non-container leather articles, such as leather gloves and belts, fall under 4205.
Self-Check：
✓ Is the outer surface leather or composition leather?
✓ Does it belong to trunk-type articles such as travel trunks and suitcases?
✓ Does it have a container function?
✓ Does it exceed the scope of 42.02?
✓ Is it confused with 4202.21 handbags?
❓ FAQ
How to check the import tariff rate for 420261? 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 are adjusted with policies, so it is recommended to refer to the latest tariff. You may also consult a professional customs broker. What is the difference in HS codes between leather travel trunks and plastic travel trunks? The main difference is the outer surface material. Leather ones fall under 4202.61, plastic ones under 4202.12, and textile material ones under 4202.13. Material certification must be provided for classification. Can composition leather travel trunks be classified under 420261? Yes. Subheading 4202.61 includes travel trunks with an outer surface of leather or composition leather. However, attention must be paid to the definition of composition leather, usually referring to material made by pressing leather fibers. Do travel trunk accessories (such as handles and wheels) affect classification? No. Classification is based on the trunk as a whole; the material of accessories does not change the classification of the trunk unless the accessories constitute the essential character. If the outer surface of a travel trunk is a combination of leather and textiles, how should it be classified? According to the General Rules for the Interpretation of the Harmonized System, classify according to the material constituting the essential character. If leather predominates, classify under 4202.61; if textiles predominate, classify under 4202.13. What are common errors in the declaration elements of 420261? Common errors include: unclear material declaration (e.g., 'leather' without distinguishing genuine leather/composition leather), omitted brand and model, incorrect unit of dimensions, unclear use description, etc. For cross-border e-commerce sales of leather travel trunks, how can the HS code be ensured to be correct? It is recommended to refer to the Import and Export Tariff and customs classification decisions, and apply for advance classification if necessary. Keep material certifications and product images for customs inspection. What is the difference between 420261 and 420291? 420261 specifically refers to leather travel trunks, suitcases and similar trunk-type articles; 420291 refers to other leather containers, such as tool bags and sports bags. The difference lies in the container type.
Q: How to check the import tariff rate for 420261?
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 are adjusted with policies, so it is recommended to refer to the latest tariff. You may also consult a professional customs broker.
Q: What is the difference in HS codes between leather travel trunks and plastic travel trunks?
A: The main difference is the outer surface material. Leather ones fall under 4202.61, plastic ones under 4202.12, and textile material ones under 4202.13. Material certification must be provided for classification.
Q: Can composition leather travel trunks be classified under 420261?
A: Yes. Subheading 4202.61 includes travel trunks with an outer surface of leather or composition leather. However, attention must be paid to the definition of composition leather, usually referring to material made by pressing leather fibers.
Q: Do travel trunk accessories (such as handles and wheels) affect classification?
A: No. Classification is based on the trunk as a whole; the material of accessories does not change the classification of the trunk unless the accessories constitute the essential character.
Q: If the outer surface of a travel trunk is a combination of leather and textiles, how should it be classified?
A: According to the General Rules for the Interpretation of the Harmonized System, classify according to the material constituting the essential character. If leather predominates, classify under 4202.61; if textiles predominate, classify under 4202.13.
Q: What are common errors in the declaration elements of 420261?
A: Common errors include: unclear material declaration (e.g., 'leather' without distinguishing genuine leather/composition leather), omitted brand and model, incorrect unit of dimensions, unclear use description, etc.
Q: For cross-border e-commerce sales of leather travel trunks, how can the HS code be ensured to be correct?
A: It is recommended to refer to the Import and Export Tariff and customs classification decisions, and apply for advance classification if necessary. Keep material certifications and product images for customs inspection.
Q: What is the difference between 420261 and 420291?
A: 420261 specifically refers to leather travel trunks, suitcases and similar trunk-type articles; 420291 refers to other leather containers, such as tool bags and sports bags. The difference lies in the container type.
⚠️ 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.