Chapter 42 covers leather goods, saddlery and harness, travel goods, handbags and similar containers, articles of animal gut (other than silkworm gut), etc. The main raw materials for goods in this chapter are leather, composition leather, plastic sheeting, textile materials, vulcanized fiber, etc., but attention must be paid to distinguishing them from Chapter 39 (plastics) and Chapter 63 (textile products). The headings within the chapter are subdivided by material and use. Heading 4202 specifically refers to cases and containers of the luggage type, and is a commonly used classification chapter in international trade. 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; travelling bags, insulated food or beverage bags, toilet bags, rucksacks, shopping bags, etc. However, packing containers specially designed and shaped to fit a specific article must be excluded (e.g., camera cases must be classified with cameras). Under this heading, goods are subdivided by outer surface material, such as plastics, textile materials, leather, etc. Code 420299 consists of 6 digits: the first 2 digits 42 represent Chapter 42 (articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal 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 beverage bags, toilet bags, rucksacks, shopping bags, etc.). Digits 5-6, 99, are the subheading, indicating "of other materials," i.e., cases and bags made of materials other than those specifically named such as plastics, textile materials, leather or composition leather, vulcanized fiber, etc. (such as aluminum, copper, precious metals, wood, rattan, willow, etc.). This commodity is classified under 420299 because it belongs to the cases and bags category of heading 4202, and its outer surface material is not specifically named in 420211 to 420292 (such as plastics, textile materials, leather, etc.), so it is classified under 420299 as "of other materials." If the material were plastics, it would be classified under 420212; textile materials under 420292; leather under 420211 or 420291.
Chapter
Chapter 42 covers leather goods, saddlery and harness, travel goods, handbags and similar containers, articles of animal gut (other than silkworm gut), etc. The main raw materials for goods in this chapter are leather, composition leather, plastic sheeting, textile materials, vulcanized fiber, etc., but attention must be paid to distinguishing them from Chapter 39 (plastics) and Chapter 63 (textile products). The headings within the chapter are subdivided by material and use. Heading 4202 specifically refers to cases and containers of the luggage type, and is a commonly used classification chapter in international trade.
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; travelling bags, insulated food or beverage bags, toilet bags, rucksacks, shopping bags, etc. However, packing containers specially designed and shaped to fit a specific article must be excluded (e.g., camera cases must be classified with cameras). Under this heading, goods are subdivided by outer surface material, such as plastics, textile materials, leather, etc.
Digit Breakdown
Code 420299 consists of 6 digits: the first 2 digits 42 represent Chapter 42 (articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal 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 beverage bags, toilet bags, rucksacks, shopping bags, etc.). Digits 5-6, 99, are the subheading, indicating "of other materials," i.e., cases and bags made of materials other than those specifically named such as plastics, textile materials, leather or composition leather, vulcanized fiber, etc. (such as aluminum, copper, precious metals, wood, rattan, willow, etc.).
Classification Basis
This commodity is classified under 420299 because it belongs to the cases and bags category of heading 4202, and its outer surface material is not specifically named in 420211 to 420292 (such as plastics, textile materials, leather, etc.), so it is classified under 420299 as "of other materials." If the material were plastics, it would be classified under 420212; textile materials under 420292; leather under 420211 or 420291.
📝 Declaration Elements
Product Name: The specific name of the declared commodity, such as "aluminum suitcase," "wooden jewelry box," etc., which must be consistent with the actual goods. Brand: Declare the brand name (if no brand, fill in "none"), which must be consistent with trademark registration information. Material: Describe in detail the materials of the outer surface and main components, such as "aluminum," "wooden," "rattan woven," etc. Type: The specific container type, such as "suitcase," "toilet bag," "spectacle case," etc. Specifications and Model: Declare specifications such as dimensions and capacity, e.g., "30cm×20cm×10cm." Use: Explain the use of the commodity, such as "for travel," "for storage," "gift packaging," etc. GTIN: If there is a Global Trade Item Number, it must be declared; if not, fill in "none." Product Name: aluminum suitcase; Brand: none; Material: aluminum alloy; Type: suitcase; Specifications and Model: 40cm×30cm×15cm; Use: for travel; GTIN: none. Mistakenly classifying plastic cases and bags under 420299, when they should actually be classified under 420212. Failing to distinguish textile materials from leather, leading to incorrect subheadings. Declaring specialized containers (such as camera cases) as general cases and bags, when they should be classified with the principal article.
Product Name
The specific name of the declared commodity, such as "aluminum suitcase," "wooden jewelry box," etc., which must be consistent with the actual goods.
⚠️ Declaring it generically as "cases and bags" without specifying the material and specific type.
Brand
Declare the brand name (if no brand, fill in "none"), which must be consistent with trademark registration information.
⚠️ Mistakenly filling in the manufacturer's name as the brand, or omitting the brand.
Material
Describe in detail the materials of the outer surface and main components, such as "aluminum," "wooden," "rattan woven," etc.
⚠️ Filling in only "metal" without distinguishing aluminum, copper, etc., leading to classification disputes.
Type
The specific container type, such as "suitcase," "toilet bag," "spectacle case," etc.
⚠️ Mistakenly declaring a "stationery box" as a "handbag," leading to classification errors.
Specifications and Model
Declare specifications such as dimensions and capacity, e.g., "30cm×20cm×10cm."
⚠️ Omitting specifications, affecting customs judgment of the commodity's attributes.
Use
Explain the use of the commodity, such as "for travel," "for storage," "gift packaging," etc.
⚠️ Declaring specialized containers (such as camera cases) as general cases and bags.
GTIN
If there is a Global Trade Item Number, it must be declared; if not, fill in "none."
⚠️ Neglecting to declare GTIN, causing customs clearance delays.
Mistakenly classifying plastic cases and bags under 420299, when they should actually be classified under 420212.
Failing to distinguish textile materials from leather, leading to incorrect subheadings.
Declaring specialized containers (such as camera cases) as general cases and bags, when they should be classified with the principal article.
🎯 Classification Logic
The core basis for classification is the text of heading 4202 and its subheading structure. First confirm that the commodity belongs to the cases and bags category of 4202, then determine the subheading based on the outer surface material: if made of plastics, classify under 420212; if made of textile materials, under 420292; if made of leather or composition leather, under 420211 or 420291; if made of other materials (such as metal, wood, rattan, etc.), under 420299. Note that the material must constitute the main part of the outer surface. 420212 Cases and bags of plastics: The outer surface is plastics, whereas 420299 is for other materials (such as metal, wood, etc.). 420292 Cases and bags of textile materials: The outer surface is textile materials, whereas 420299 is for other materials. 420211 Cases and bags of leather: The outer surface is leather or composition leather, whereas 420299 is for other materials. 420291 Other containers of leather: Also made of leather, but the subheading division is different, and judgment must be made according to the specific type. 392690 Other articles of plastics: If the cases and bags are not named in 4202, they may be classified under Chapter 39, but 4202 takes precedence. Does it belong to the cases and bags category of 4202? Is the outer surface material not named in 420211-420292? Have specialized containers (such as camera cases) been excluded? Are declaration elements such as brand and specifications complete? Is it confused with goods of Chapter 39 or Chapter 63?
Basis
The core basis for classification is the text of heading 4202 and its subheading structure. First confirm that the commodity belongs to the cases and bags category of 4202, then determine the subheading based on the outer surface material: if made of plastics, classify under 420212; if made of textile materials, under 420292; if made of leather or composition leather, under 420211 or 420291; if made of other materials (such as metal, wood, rattan, etc.), under 420299. Note that the material must constitute the main part of the outer surface.
Confused Codes：
420212 - Cases and bags of plastics
The outer surface is plastics, whereas 420299 is for other materials (such as metal, wood, etc.).
420292 - Cases and bags of textile materials
The outer surface is textile materials, whereas 420299 is for other materials.
420211 - Cases and bags of leather
The outer surface is leather or composition leather, whereas 420299 is for other materials.
420291 - Other containers of leather
Also made of leather, but the subheading division is different, and judgment must be made according to the specific type.
392690 - Other articles of plastics
If the cases and bags are not named in 4202, they may be classified under Chapter 39, but 4202 takes precedence.
Self-Check：
✓ Does it belong to the cases and bags category of 4202?
✓ Is the outer surface material not named in 420211-420292?
✓ Have specialized containers (such as camera cases) been excluded?
✓ Are declaration elements such as brand and specifications complete?
✓ Is it confused with goods of Chapter 39 or Chapter 63?
❓ FAQ
What is the difference between 420299 and 420292? 420292 is for cases and bags of textile materials, and 420299 is for cases and bags of other materials. If the outer surface of the case or bag is textile material, it should be classified under 420292; if it is metal, wood, rattan, or other materials, it should be classified under 420299. How is the outer surface material of a case or bag determined? The outer surface material refers to the material constituting the main outer surface of the case or bag. If multiple materials are mixed, classify according to the predominant material. For example, for a case with an aluminum frame and canvas surface, if aluminum predominates, classify it as aluminum under 420299. How can the import tariff rate for 420299 be checked? The MFN rate, general rate, etc. can be checked through the official website of the General Administration of Customs or the Import and Export Tariff of the People's Republic of China. Rates may change, so it is recommended to rely on the latest tariff. Are spectacle cases classified under 420299? If the spectacle case is made of other materials (such as metal or wood), it is classified under 420299; if made of plastics, under 420212; if made of textile materials, under 420292; if made of leather, under 420211. Are special camera cases classified under 420299? No. If a special camera case is declared together with the camera, it should be classified with the camera; if declared separately, it should be classified as a container under 4202, but the subheading must be determined according to the material. What are the declaration elements for 420299? They include product name, brand, material, type, specifications and model, use, GTIN, etc. They must be filled in in detail to avoid generic declaration. Are wooden jewelry boxes classified under 420299? Yes, wooden jewelry boxes belong to cases and bags of other materials and are classified under 420299. However, if they are made of precious wood and have collectible value, they may be classified under Chapter 97. What is the export tax rebate rate for 420299? The export tax rebate rate must be checked according to the latest regulations of the State Taxation Administration. It may differ for different materials. It is recommended to consult the local tax authority or check the tax rebate database.
Q: What is the difference between 420299 and 420292?
A: 420292 is for cases and bags of textile materials, and 420299 is for cases and bags of other materials. If the outer surface of the case or bag is textile material, it should be classified under 420292; if it is metal, wood, rattan, or other materials, it should be classified under 420299.
Q: How is the outer surface material of a case or bag determined?
A: The outer surface material refers to the material constituting the main outer surface of the case or bag. If multiple materials are mixed, classify according to the predominant material. For example, for a case with an aluminum frame and canvas surface, if aluminum predominates, classify it as aluminum under 420299.
Q: How can the import tariff rate for 420299 be checked?
A: The MFN rate, general rate, etc. can be checked through the official website of the General Administration of Customs or the Import and Export Tariff of the People's Republic of China. Rates may change, so it is recommended to rely on the latest tariff.
Q: Are spectacle cases classified under 420299?
A: If the spectacle case is made of other materials (such as metal or wood), it is classified under 420299; if made of plastics, under 420212; if made of textile materials, under 420292; if made of leather, under 420211.
Q: Are special camera cases classified under 420299?
A: No. If a special camera case is declared together with the camera, it should be classified with the camera; if declared separately, it should be classified as a container under 4202, but the subheading must be determined according to the material.
Q: What are the declaration elements for 420299?
A: They include product name, brand, material, type, specifications and model, use, GTIN, etc. They must be filled in in detail to avoid generic declaration.
Q: Are wooden jewelry boxes classified under 420299?
A: Yes, wooden jewelry boxes belong to cases and bags of other materials and are classified under 420299. However, if they are made of precious wood and have collectible value, they may be classified under Chapter 97.
Q: What is the export tax rebate rate for 420299?
A: The export tax rebate rate must be checked according to the latest regulations of the State Taxation Administration. It may differ for different materials. It is recommended to consult the local tax authority or check the tax rebate database.
⚠️ 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.