| HS Code | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
|---|---|---|---|---|---|
| 4202219000 | Doc | 64.0% | CN | US | 2025-05-12 |
| 4205000500 | Doc | 57.9% | CN | US | 2025-05-12 |
| 4205000500 | Doc | 57.9% | CN | US | 2025-05-12 |
HS Code Analysis for "SHOULDER HANDBAG"
Based on the provided descriptions, here's a breakdown of relevant HS codes and associated considerations:
1. 4202.21.90.00 – Handbags, whether or not with shoulder strap, including those without handle: With outer surface of leather or of composition leather: Other
- 42: Articles of leather or of composition leather, not specified elsewhere. This chapter broadly covers products made from leather or similar materials.
- 02: Handbags, satchels, wallets, purses, etc. This narrows down the category to specific types of carrying containers.
- 21: With outer surface of leather or of composition leather. This specifies the material of the outer layer.
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90: Other. This is a residual subheading for handbags not specifically classified elsewhere within 4202.21.
- Applicability: This HS code appears to be the most directly applicable to the declared "SHOULDER HANDBAG," provided the outer surface is indeed leather or composition leather and the value exceeds $20 per piece.
- Tax Rate: Base Tariff: 9.0%, Additional Tariff: 25.0%, Total Tariff: 64.0% (as of provided data, subject to change). The additional tariff increases to 30% after April 2, 2025.
2. 4205.00.05.00 – Other articles of leather or of composition leather: Of a kind used in machinery or mechanical appliances or for other technical uses: Belting leather cut or wholly or partly manufactured into forms or shapes suitable for conversion into belting
- 42: Articles of leather or of composition leather, not specified elsewhere.
- 05: Other articles of leather or of composition leather. This covers a wider range of leather goods not specifically classified elsewhere.
- 00: This indicates a more general category within "other articles."
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05: Belting leather cut or wholly or partly manufactured into forms or shapes suitable for conversion into belting. This is a very specific category related to industrial leather components.
- Applicability: This HS code is unlikely to be appropriate for a standard shoulder handbag. It's designed for leather used in machinery or industrial applications. The repeated listing suggests a potential data error or misclassification.
- Tax Rate: Base Tariff: 2.9%, Additional Tariff: 25.0%, Total Tariff: 57.9% (as of provided data, subject to change). The additional tariff increases to 30% after April 2, 2025.
Important Considerations & Recommendations:
- Material Verification: Crucially, confirm the outer surface material of the handbags. If it's not leather or composition leather, 4202.21.90.00 is incorrect.
- Value Assessment: The $20 valuation threshold for 4202.21.90.00 is important. If the value is below this, a different subheading within Chapter 42 may be more appropriate.
- Detailed Description: Provide a more detailed description of the handbag's construction, lining materials, and any specific features. This will help ensure accurate classification.
- Potential for Chapter 42 Subdivisions: Depending on the handbag's features (e.g., presence of metal hardware, specific lining materials), other subheadings within Chapter 42 might be considered.
- Review Import Regulations: Always consult the latest import regulations for the destination country (CN in this case) to ensure compliance.
- Customs Ruling: If there is any doubt about the correct classification, consider obtaining a binding customs ruling from the relevant authorities in China.