Chapter 42 covers leather goods, saddlery and harness, travel goods, handbags and similar containers, articles of animal gut, etc. The core feature of this chapter is that the goods are mainly made of leather or composition leather, or although not leather, have similar uses. Heading 4202 specifically refers to cases and containers, and is clearly distinguished from other headings in Chapter 42 such as 4201 (saddlery) and 4203 (clothing). 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, as well as travelling bags, insulated food or beverage bags, toilet bags, rucksacks, shopping bags, etc. The key determination is that they are container-type goods, and the material may be leather, plastics, textiles, vulcanised fibre, etc. The 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 4202, specifically trunks, suitcases, vanity cases, executive-cases, briefcases, school satchels and similar containers. Digits 5-6: 91 = subheading 420291, referring to other cases and containers, of leather or of composition leather. Note that 420291 is not further subdivided, while 420292 is for articles of plastics or textile materials, and 420211 is for trunks, suitcases, etc., of leather. The goods are other cases and containers of leather. Because the material is leather and they belong to the container category under heading 4202, but are not specific types such as trunks or suitcases, they are classified under 420291 (other cases and containers, of leather). If the material were plastics or textiles, they would be classified under 420292; if they were specific types such as trunks or suitcases, they would be classified under 420211, etc.
Chapter
Chapter 42 covers leather goods, saddlery and harness, travel goods, handbags and similar containers, articles of animal gut, etc. The core feature of this chapter is that the goods are mainly made of leather or composition leather, or although not leather, have similar uses. Heading 4202 specifically refers to cases and containers, and is clearly distinguished from other headings in Chapter 42 such as 4201 (saddlery) and 4203 (clothing).
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, as well as travelling bags, insulated food or beverage bags, toilet bags, rucksacks, shopping bags, etc. The key determination is that they are container-type goods, and the material may be leather, plastics, textiles, vulcanised fibre, etc.
Digit Breakdown
The 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 4202, specifically trunks, suitcases, vanity cases, executive-cases, briefcases, school satchels and similar containers. Digits 5-6: 91 = subheading 420291, referring to other cases and containers, of leather or of composition leather. Note that 420291 is not further subdivided, while 420292 is for articles of plastics or textile materials, and 420211 is for trunks, suitcases, etc., of leather.
Classification Basis
The goods are other cases and containers of leather. Because the material is leather and they belong to the container category under heading 4202, but are not specific types such as trunks or suitcases, they are classified under 420291 (other cases and containers, of leather). If the material were plastics or textiles, they would be classified under 420292; if they were specific types such as trunks or suitcases, they would be classified under 420211, etc.
📝 Declaration Elements
Product name: The specific name of the declared goods, such as handbag, backpack, briefcase, etc., and it must be consistent with the actual goods. Material: Clearly state whether the outer surface material is leather or composition leather, such as cowhide, sheepskin, PU synthetic leather, etc. Brand: Fill in the brand of the goods (in Chinese or a foreign language); if there is no brand, declare “no brand”. Model: Fill in the model or item number of the goods; if there is no model, declare “no model”. Specifications and dimensions: Declare dimensions such as length, width, height, or capacity of the case or bag. Use: Explain the specific use of the case or bag, such as daily carrying, travel, business documents, etc. Processing method: Such as sewing, gluing, etc., which affects classification and customs valuation. Customs declaration example:
Product name: Ladies' handbag
Material: Cowhide (100% leather surface)
Brand: COACH
Model: F12345
Specifications and dimensions: 30cm×20cm×10cm
Use: Daily carrying of personal items
Processing method: Sewing
HS code: 4202910090
Declaration elements: 0: Brand type; 1: Export benefit status; 2: Type (handbag); 3: Surface material (cowhide); 4: Brand (COACH); 5: Model (F12345); 6: Dimensions (30×20×10cm); 7: Use (daily carrying) Misdeclaring composition leather as natural leather, resulting in incorrect classification. Failing to distinguish the specific type of case or bag, such as misdeclaring a backpack as a handbag. Ignoring brand declaration, which may trigger customs protection of intellectual property rights.
Product name
The specific name of the declared goods, such as handbag, backpack, briefcase, etc., and it must be consistent with the actual goods.
⚠️ Declaring generally as “cases and bags” or “leather bag” without specifying the exact type.
Material
Clearly state whether the outer surface material is leather or composition leather, such as cowhide, sheepskin, PU synthetic leather, etc.
⚠️ Misdeclaring PU leather as genuine leather, or failing to distinguish composition leather from natural leather.
Brand
Fill in the brand of the goods (in Chinese or a foreign language); if there is no brand, declare “no brand”.
⚠️ Omitting the brand or incorrectly declaring the brand, leading to infringement risks.
Model
Fill in the model or item number of the goods; if there is no model, declare “no model”.
⚠️ The model does not match the actual goods, or it is not filled in according to specifications.
Specifications and dimensions
Declare dimensions such as length, width, height, or capacity of the case or bag.
⚠️ Failure to provide dimensions or incorrect units of measurement.
Use
Explain the specific use of the case or bag, such as daily carrying, travel, business documents, etc.
⚠️ The use description is too broad, such as “for holding things”.
Processing method
Such as sewing, gluing, etc., which affects classification and customs valuation.
⚠️ Ignoring the processing method, leading to classification disputes.
Example： Customs declaration example:
Product name: Ladies' handbag
Material: Cowhide (100% leather surface)
Brand: COACH
Model: F12345
Specifications and dimensions: 30cm×20cm×10cm
Use: Daily carrying of personal items
Processing method: Sewing
HS code: 4202910090
Declaration elements: 0: Brand type; 1: Export benefit status; 2: Type (handbag); 3: Surface material (cowhide); 4: Brand (COACH); 5: Model (F12345); 6: Dimensions (30×20×10cm); 7: Use (daily carrying)
Common Mistakes：
Misdeclaring composition leather as natural leather, resulting in incorrect classification.
Failing to distinguish the specific type of case or bag, such as misdeclaring a backpack as a handbag.
Ignoring brand declaration, which may trigger customs protection of intellectual property rights.
🎯 Classification Logic
The core basis for classification is: 1) whether the goods belong to the containers listed under heading 4202; 2) whether the surface material is leather or composition leather; 3) whether they are cases or bags not specified under other subheadings. According to the Import and Export Tariff and its notes, 420291 specifically refers to other cases and bags of leather; if made of plastics or textile materials, they are classified under 420292. If they are specific types such as trunks or suitcases, they are classified under 420211, etc. 420211 Trunks, suitcases, etc., of leather: 420211 includes specific types such as trunks, suitcases, vanity cases, executive-cases, briefcases, etc., while 420291 is for other cases and bags, such as backpacks, shopping bags, etc. 420292 Cases and bags of plastics or textile materials: 420292 is made of plastics or textiles, while 420291 must be made of leather or composition leather. 420231 Wallets, etc., of leather: 420231 includes wallets, key cases, etc., usually carried in pockets, while 420291 is for container-type cases and bags. 420221 Handbags of leather: 420221 specifically refers to handbags, while 420291 is for other cases and bags, such as backpacks, travelling bags, etc. Is the surface material leather or composition leather? Does it belong to container-type goods under heading 4202? Does it not belong to specific types such as trunks or handbags? Are the brand and model completely declared? Are the dimensions and use clear?
Basis
The core basis for classification is: 1) whether the goods belong to the containers listed under heading 4202; 2) whether the surface material is leather or composition leather; 3) whether they are cases or bags not specified under other subheadings. According to the Import and Export Tariff and its notes, 420291 specifically refers to other cases and bags of leather; if made of plastics or textile materials, they are classified under 420292. If they are specific types such as trunks or suitcases, they are classified under 420211, etc.
Confused Codes：
420211 - Trunks, suitcases, etc., of leather
420211 includes specific types such as trunks, suitcases, vanity cases, executive-cases, briefcases, etc., while 420291 is for other cases and bags, such as backpacks, shopping bags, etc.
420292 - Cases and bags of plastics or textile materials
420292 is made of plastics or textiles, while 420291 must be made of leather or composition leather.
420231 - Wallets, etc., of leather
420231 includes wallets, key cases, etc., usually carried in pockets, while 420291 is for container-type cases and bags.
420221 - Handbags of leather
420221 specifically refers to handbags, while 420291 is for other cases and bags, such as backpacks, travelling bags, etc.
Self-Check：
✓ Is the surface material leather or composition leather?
✓ Does it belong to container-type goods under heading 4202?
✓ Does it not belong to specific types such as trunks or handbags?
✓ Are the brand and model completely declared?
✓ Are the dimensions and use clear?
❓ FAQ
How can it be determined whether a case or bag belongs to 420291? First confirm that the surface material is leather or composition leather, then confirm that it is a container under heading 4202 and does not belong to specific subheadings such as trunks or handbags; then it can be classified under 420291. Which code should PU artificial leather cases and bags be classified under? PU artificial leather is generally not leather. If it is made of plastics or textile materials, it should be classified under 420292. However, if the PU is composition leather, it may be classified under 420291. What is the difference between 420291 and 420221? 420221 specifically refers to handbags of leather, while 420291 is for other leather cases and bags, such as backpacks, travelling bags, etc. Handbags have a specific shape and carrying method. Must the brand be filled in when declaring? Yes, the brand is one of the declaration elements. If there is no brand, declare “no brand”. Omitting it may lead to customs questions or intellectual property issues. How should the dimensions of cases and bags be declared? Length, width, height, or capacity should be declared, usually in centimeters or liters. Dimensions affect classification and customs valuation, so they must be accurate. What is the export tax rebate rate for 420291? The rebate rate changes with policy adjustments. It is recommended to check the latest export tax rebate rate database or consult customs. Leather goods generally have a relatively high rebate rate. Can composition leather cases and bags be classified under 420291? Yes. Composition leather belongs to the category of leather. If the case or bag is of another type, it can be classified under 420291. However, material proof must be provided. How can the regulatory conditions for 420291 be checked? Regulatory conditions can be checked through the official website of the General Administration of Customs or the Import and Export Tariff, such as whether commodity inspection, endangered species certificates, etc., are required.
Q: How can it be determined whether a case or bag belongs to 420291?
A: First confirm that the surface material is leather or composition leather, then confirm that it is a container under heading 4202 and does not belong to specific subheadings such as trunks or handbags; then it can be classified under 420291.
Q: Which code should PU artificial leather cases and bags be classified under?
A: PU artificial leather is generally not leather. If it is made of plastics or textile materials, it should be classified under 420292. However, if the PU is composition leather, it may be classified under 420291.
Q: What is the difference between 420291 and 420221?
A: 420221 specifically refers to handbags of leather, while 420291 is for other leather cases and bags, such as backpacks, travelling bags, etc. Handbags have a specific shape and carrying method.
Q: Must the brand be filled in when declaring?
A: Yes, the brand is one of the declaration elements. If there is no brand, declare “no brand”. Omitting it may lead to customs questions or intellectual property issues.
Q: How should the dimensions of cases and bags be declared?
A: Length, width, height, or capacity should be declared, usually in centimeters or liters. Dimensions affect classification and customs valuation, so they must be accurate.
Q: What is the export tax rebate rate for 420291?
A: The rebate rate changes with policy adjustments. It is recommended to check the latest export tax rebate rate database or consult customs. Leather goods generally have a relatively high rebate rate.
Q: Can composition leather cases and bags be classified under 420291?
A: Yes. Composition leather belongs to the category of leather. If the case or bag is of another type, it can be classified under 420291. However, material proof must be provided.
Q: How can the regulatory conditions for 420291 be checked?
A: Regulatory conditions can be checked through the official website of the General Administration of Customs or the Import and Export Tariff, such as whether commodity inspection, endangered species certificates, etc., are required.
⚠️ 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.