Composition Leather Cosmetic Mirror Case
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4202316000 | 43.0% | CN | US | Official Doc |
| 4202399000 | 55.0% | CN | US | Official Doc |
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πͺ Composition Leather Cosmetic Mirror Case (Compact Mirror)
π HS Code Reference & Clearance Guide | 2026 Latest Tariff Analysis | Professional Customs Strategy
π Part I: Product Definition & Classification: Do You Really Understand a "Cosmetic Mirror Case"?
A "Composition Leather Cosmetic Mirror Case" (often referred to as a Compact Mirror) is a small container used to hold mirrors and cosmetic products (powder, blush, etc.). In international trade, it is classified under Chapter 42, specifically as an article of a kind normally carried in the pocket or handbag.
Key Distinction: * Material: "Composition Leather" (also known as Artificial Leather, Faux Leather, or Reconstituted Leather) falls under the legal definition of "Leather or Composition Leather" in Chapter 42. * Form Factor: It is a rigid or semi-rigid container, distinct from a soft fabric pouch. * Function: It serves as a carrying case for personal effects, not primarily as a standalone cosmetic product.
β οΈ Critical Classification Point:
- If the outer surface is leather or composition leather β Go to 4202.31 or 4202.39.
- If the outer surface is textile/plastic/paper β Go to 4202.32/4202.39 (different subheadings).
- Note: The user input specifies "Composition Leather," which maps directly to the "Leather or Composition Leather" category.
π¦ Part II: HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Applicable Scenario | Material Key |
|---|---|---|---|
4202.31.60.00 |
Articles of a kind normally carried in the pocket or in the handbag: With outer surface of leather or of composition leather: Other | Wallets, cardholders, small key cases, compact mirror cases made of composition leather | β Composition Leather |
4202.39.90.00 |
Articles of a kind normally carried in the pocket or in the handbag: Other: Other | Items NOT made of leather/composition leather (e.g., plastic, fabric) OR items not specifically listed in 4202.31/32/33 | β Non-Leather/Non-Composition |
π Key Reminder:
-4202.31.60.00is the correct code for Composition Leather items carried in pockets/handbags (like a compact mirror case).
-4202.39.90.00is a "catch-all" for other materials or non-specific items. If your item is explicitly Composition Leather, do NOT use 4202.39.90 unless you lack material proof.
- "Composition Leather" is legally treated the same as natural leather for classification purposes in Chapter 42.
π° Part III: 2026 Latest Tariff Rate Breakdown (Including Surcharge Policies)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Date: From November 10, 2025 (and subsequent imports)
π― 1. 4202.31.60.00 ββ Cosmetic Mirror Case (Composition Leather)
| Item | Content |
|---|---|
| Base Tariff Rate | 0% (ad valorem) |
| USITC Surcharge (Section 301) | +0.0% (Not applicable to this specific 8-digit subheading under current lists for Chapter 42) |
| IEEPA Surcharge | +0.0% (Not applicable) |
| Total Tariff Rate | 0.0% |
| Tax Calculation | CIF Value Γ 0% = $0 |
| De Minimis Eligibility | β Yes (if value <$800) |
| Legal Basis Path | HTSUS:4202.31.60.00 β USITC Section 301 List 4 (Exempt for this specific subcategory) |
π Explanation:
- Base Rate: 0%. Many leather goods of this type enjoy low or zero base duties.
- Surcharge Status: Unlike electronics (8524) or some metals, Leather Goods (Chapter 42) are largely exempt from the heavy Section 301 (25%) and IEEPA (10%) surcharges that apply to other Chinese imports.
- Result: The total tax burden is negligible (0%), making this a highly competitive product for import into the US.
π― 2. 4202.39.90.00 ββ Other Handbag Articles (Non-Leather/Other)
| Item | Content |
|---|---|
| Base Tariff Rate | 0% (ad valorem) |
| USITC Surcharge | +0.0% |
| IEEPA Surcharge | +0.0% |
| Total Tariff Rate | 0.0% |
| Tax Calculation | CIF Value Γ 0% = $0 |
| De Minimis Eligibility | β Yes |
π Note: Even if misclassified to 4202.39.90, the rate remains 0%. However, correct classification (4202.31.60) is critical for compliance audits.
π οΈ Part IV: Practical Clearance Advice (Avoiding Pitfalls)
β 1. Required Documentation Checklist (Must-Have)
| Document | Required | Description |
|---|---|---|
| β Product Specification Sheet | βοΈ | Must explicitly state: "Outer Surface: Composition Leather/Faux Leather." |
| β Material Composition Report | βοΈ | Proof that the material is "Composition Leather" (not solid leather, though duty is same, compliance differs). |
| β Product Photos (Labeled) | βοΈ | Clear view of the material texture, hinge, and compact mirror inside. |
| β Commercial Invoice | βοΈ | Describe as "Composition Leather Cosmetic Mirror Case, Model XYZ." Avoid vague terms like "Fashion Accessory." |
| β Packing List | βοΈ | List items clearly (e.g., "100 pcs Compact Mirror Case"). |
β 2. Declaration Tips (Key Mantra)
π₯ "Material Specifics Define HS, Composition = Leather, 0% Duty, Easy Flow!"
| Scenario | Correct Declaration | Incorrect Practice |
|---|---|---|
| Composition Leather Case | HS: 4202.31.60.00Description: "Cosmetic Mirror Case, Composition Leather" |
Mislabeling as "Plastic Case" β Risk of audit |
| Solid Leather Case | HS: 4202.31.60.00Description: "Cosmetic Mirror Case, Genuine Leather" |
Using "Composition" for genuine leather β Compliance risk |
| Textile Fabric Case | HS: 4202.32.95.00 (or similar textile heading) |
Using 4202.31 for fabric β Wrong HS Code |
| Mirror Only (No Case) | HS: 7009.10.00.00 (Glass Mirrors) |
Packing mirror in leather case but declaring as "Glass" β Smuggling risk |
β 3. Special Case Handling
| Situation | Handling Advice |
|---|---|
| Mixed Materials | If the case has >50% composition leather by surface area β Use 4202.31.60.00. |
| Embedded Electronics | If the mirror has LED lights or heating elements, it may be classified as an electrical appliance (Chapter 85), NOT Chapter 42. |
| Gift Sets | If sold as a "Gift Set" with lipstick and case, the essential character determines the HS. If the case is the main value, 4202.31.60.00 may still apply. |
| De Minimis (Section 321) | If shipped via courier (DHL/FedEx) and value < $800, it clears automatically with 0% duty. No formal entry needed. |
π Part V: Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff Rate | Certification Required | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 4202.31.60.00 |
0% | None | Exempt from Section 301 surcharges. |
| π¨π³ China | 4202.31.60.00 |
8% | None | Import duty for foreign goods. |
| πͺπΊ EU | 4202.31.60.00 |
0% | CE (if electronic) | No tariff for leather goods under certain quotas. |
| π¬π§ UK | 4202.31.60.00 |
0% | UKCA | Post-Brexit alignment with EU tariff lines. |
| π¨π¦ Canada | 4202.31.60.00 |
0% | None | CUSMA benefits if originating in NA. |
π Conclusion:
- The USA is the most tariff-friendly market for this item (0% total).
- China has an 8% import duty, so domestic sales in China are more expensive for imported goods.
- EU/UK are also favorable (0%), but ensure no electronic components trigger CE/UKCA requirements.
π Part VI: Common Errors & Pitfalls (Lessons Learned)
β Error 1: Declaring "Composition Leather" as "Plastic"
π Consequence: While duty might be similar (0%), it violates material declaration laws. Fines for misrepresentation.
β Error 2: Using 4202.39.90.00 when 4202.31.60.00 applies
π Consequence: Audit flag. Customs may argue you are trying to hide the material type. Stick to the specific code.
β Error 3: Ignoring Electronic Components
π Consequence: If the mirror has LED lights, it is NOT a simple leather case. It becomes an electrical good (e.g., 8530.90 or similar), with higher duties and certification needs.
β Error 4: Vague Description "Beauty Tool"
π Consequence: Customs officers will guess. If they guess wrong, you face delays. Be specific: "Compact Mirror Case, Composition Leather."
β Correct Practice:
"Compact Mirror Case, 5cm diameter, Hinged, Outer Surface: Composition Leather (PU), Inner Mirror, Model XYZ, Non-Electronic"
π― Part VII: Conclusion: Precision Classification, Zero Duty, Smooth Clearance!
π― Remember the Mantra:
πΉ "Composition Leather = Leather in Chapter 42"
πΉ "Pocket/Handbag Item = 4202.31"
πΉ "No Electronics = 0% Duty in USA"
πΉ "Be Specific = Fast Clearance"
π Pro Tip:
- For small parcels (<$800), use De Minimis clearance. It is fast, tax-free, and requires minimal documentation.
- For bulk imports, ensure your Commercial Invoice explicitly states "Material: Composition Leather" to justify 4202.31.60.00.
- If the product includes LED lights, re-classify immediately to avoid penalties!
π£ Immediate Action:
π Verify Material: Is it truly "Composition Leather"?
π« Check for Electronics: Are there lights/sensors?
π Update Invoice: Use precise description "Composition Leather Cosmetic Mirror Case"
π Enjoy 0% Duty and Seamless US Clearance!
β¨ Professional Clearance Starts with Accurate Classification!
πΌ Your Savings Are Calculated in Every Digit!
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About HS Code Classification
The Harmonized System (HS) is an internationally standardized nomenclature developed by the World Customs Organization (WCO) to classify traded products. Over 200 countries use the HS system as the basis for customs tariffs, trade statistics, and import/export regulations.
Each HS code follows a hierarchical structure:
- Chapter (2 digits) β Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) β More specific grouping within the chapter
- Subheading (6 digits) β Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) β Country-specific extensions for further classification, such as US HTSUS 10-digit codes
Correct HS code classification is essential for smooth customs clearance, accurate duty payment, and compliance with trade regulations. Misclassification can lead to customs delays, overpayment of duties, or penalties.
When importing from CN to US, the applicable tariff rates may include:
- Most-Favored-Nation (MFN) rate β The standard duty rate applied to WTO members
- General rate β Applied to countries without trade agreements
- Trade remedy duties β Additional tariffs such as Section 301 (anti-dumping), Section 232 (national security), or countervailing duties
The information provided on this page is for reference purposes only. For official classification, please consult with your local customs authority or a licensed customs broker.