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Leather Wallet

CN β†’ US
HS Code Tariff Rate Origin Destination Doc
4202316000 43.0% CN US Official Doc
4205008000 35.0% CN US Official Doc
4202313000 38.7% CN US Official Doc
4205006000 39.9% CN US Official Doc
4202919090 39.5% CN US Official Doc

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AI Analysis

πŸ‘› Leather Wallet (The Essential Accessory)


🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
πŸ“Œ I. Product Definition & Classification: Do You Really Understand "Leather Wallets"?

A leather wallet is a small, portable container used to carry cash, cards, and identification. In international trade, it falls under Chapter 42 (Articles of Leather; Travelling Goods; Handbags and Similar Containers). However, the exact classification depends heavily on its specific shape, function, and whether it is designed specifically for coins/currency.

⚠️ Key Distinction Points:
- Coin Pouches/Purse-style Wallets (designed primarily for coins or as a "mini" version of a handbag) β†’ 4202.31.xx
- General Leather Goods (general purpose pouches not falling into other specific subheadings) β†’ 4205.00.xx
- Cutlery/Silverware Pouches (leather sheaths for knives/forks) β†’ 4202.91.90
- Misclassification Risk: Calling a generic coin pouch a "wallet" without specifying form factor can lead to misclassification and higher duties.


πŸ“¦ II. HS Code Classification Details (2026 Latest Tariff Authority)

HS Code Product Description Application Scenario Classification Logic
4202.31.60.00 Leather Coin Pouch (Leather, "Pocket" Type, Dropped Category) Small coin holders, "mini" handbag style, general leather containers βœ… Fits: Leather + Miniature Handbag/Coin form. Fallback Category.
4205.00.80.00 Leather Goods (Leather, General Article/Article of Leather) General leather pouches, miscellaneous leather items not covered elsewhere βœ… Fits: General leather inference, reasonable leather goods category.
4202.31.30.00 Leather Coin Pouch (Wallet/Bag Type, Leather Material) Specific coin purse forms, handbag-type leather containers βœ… Fits: Explicitly "Wallet/Bag" form factor + Leather.
4205.00.60.00 Leather Goods (Leather, Other Container/Article) General leather containers, miscellaneous leather items (Dropped Category) βœ… Fits: Leather + Consistent form/usage, general fallback.
4202.91.90.90 Leather Cutlery Pouch (Leather Exterior, Container) Leather sheaths for knives/forks, specific tool containers βœ… Fits: Leather Exterior + Container form (specific to cutlery).

πŸ” Critical Reminder:
- 4202.31 codes are specifically for Coin Pouches (Leather). If your product is a standard bill-fold wallet with no specific "coin pouch" shape, it might be classified differently or under 4205.
- 4202.91 is ONLY for cutlery containers. Do NOT use this for a standard cash wallet!
- 4205 codes are Catch-all categories for leather goods not fitting the "pouch" definition of 4202.31.


πŸ’° III. 2026 Latest Tariff Rate Breakdown (Including Surcharges & Policy Add-ons)

βœ… Target Market: United States (US)
βœ… Origin: China (CN)
βœ… Effective Date: 2025/2026 Import Period
βœ… Applicable Laws: Section 301 (USITC), Section 122 (IEEPA)

🎯 1. 4202.31.60.00 – Leather Coin Pouch (Fallback Category)

Item Detail
Base Tariff 8.0% (Ad Valorem)
Section 301 Surcharge +25.0% (Section 301, China Origin)
Section 122 Surcharge +10.0% (Section 122, China Origin)
Total Duty Rate 43.0%
Tax Calculation CIF Value Γ— 43%
De Minimis Exemption? ❌ NO (Deny De Minimis for >$800)
Legal Path Section 301:4202.31 β†’ Section 122:4202.31 β†’ Base:8%

πŸ“Œ Explanation:
- This is a high-duty classification because the base tariff (8%) is already high, compounded by the 25% Section 301 and 10% Section 122 surcharges.
- Total: 43% means for every $100 of goods, you pay $43 in duties.

🎯 2. 4205.00.80.00 – General Leather Goods (Catch-all)

Item Detail
Base Tariff 0.0%
Section 301 Surcharge +25.0%
Section 122 Surcharge +10.0%
Total Duty Rate 35.0%
Tax Calculation CIF Value Γ— 35%
De Minimis Exemption? ❌ NO
Legal Path Section 301:4205.00 β†’ Section 122:4205.00

πŸ“Œ Explanation:
- Better than 4202.31! The base tariff is 0%, so the total is only 35% (25% + 10%).
- Strategy: If the product is a "general leather pouch" and not strictly a "coin purse," argue for 4205.00.80.00 to save 8% in duty.

🎯 3. 4202.31.30.00 – Leather Coin Pouch (Bag Type)

Item Detail
Base Tariff 3.7%
Section 301 Surcharge +25.0%
Section 122 Surcharge +10.0%
Total Duty Rate 38.7%
Tax Calculation CIF Value Γ— 38.7%
De Minimis Exemption? ❌ NO
Legal Path Section 301:4202.31 β†’ Section 122:4202.31

πŸ“Œ Explanation:
- A middle ground. Base is 3.7%, Total is 38.7%.
- Better than 60.00 (43%) but worse than 4205 (35%).

🎯 4. 4205.00.60.00 – Other Leather Goods

Item Detail
Base Tariff 4.9%
Section 301 Surcharge +25.0%
Section 122 Surcharge +10.0%
Total Duty Rate 39.9%
Tax Calculation CIF Value Γ— 39.9%
De Minimis Exemption? ❌ NO
Legal Path Section 301:4205.00 β†’ Section 122:4205.00

🎯 5. 4202.91.90.90 – Leather Cutlery Pouch

Item Detail
Base Tariff 4.5%
Section 301 Surcharge +25.0%
Section 122 Surcharge +10.0%
Total Duty Rate 39.5%
Tax Calculation CIF Value Γ— 39.5%
De Minimis Exemption? ❌ NO
Legal Path Section 301:4202.91 β†’ Section 122:4202.91

⚠️ WARNING: DO NOT use this code for a standard wallet unless it is actually a knife/fork sheath. Misuse leads to severe penalties.


πŸ› οΈ IV. Customs Clearance Practical Advice (Pitfall Avoidance)

βœ… 1. Documentation Checklist (Mandatory)

Document Requirement Why It Matters
βœ… Product Description Must specify "Leather Coin Pouch" OR "General Leather Pouch" Determines Base Tariff (0% vs 8%)
βœ… Material Certificate Confirm 100% Leather (not synthetic) Synthetic falls under different chapters with different rates
βœ… Product Photos Show interior (coin slots, card slots) Proves function: "Coin" vs "General"
βœ… Structure Diagram Show if it has a specific "cutlery" shape Prevents accidental 4202.91 classification
βœ… Commercial Invoice Value must be CIF Essential for calculating the 35%~43% duty
βœ… Packing List Must show "Wallet" not "Coin Pouch" if claiming 4205 Consistency in naming is key

βœ… 2. Declaration Strategy (The Golden Rule)

πŸ”₯ "Function First, Material Second, Shape Third!"

Scenario Correct HS Code Risk if Wrong
Standard Bill-fold Wallet (Cards + Cash) Argue for 4205.00.80.00 (0% Base) If misclassified as 4202.31 β†’ +8% Base Duty (Total 43%)
Specific Coin Pouch (Rounded, no card slots) 4202.31.30.00 or 4202.31.60.00 If misclassified as 4205 β†’ Potential "Under-declaration" penalty
Leather Knife Sheath 4202.91.90.90 DO NOT use for wallets!
Synthetic Leather Wallet Different Chapter (Check Chapter 42 vs 39) Leather vs. Synthetic = Different Tax Rules

βœ… 3. Special Situations

Situation Action
OEM Custom Wallets Provide design specs to prove "General Leather Goods" (4205) to avoid 4202.31 high base rate.
"Wallet" vs "Purse" If the product is a "Mini Pouch" (no handle), it's 4202.31. If it's a "Foldable Wallet", argue 4205.
Mixed Materials If leather is only exterior, check if it's "covered with leather" (4202) or "leather article" (4205).

🌍 V. Global Market Clearance Comparison (2026)

Region Recommended HS Code Total Duty (China Origin) Key Certification Notes
πŸ‡ΊπŸ‡Έ USA 4205.00.80.00 35% (Base 0% + Surcharges) None specific Highest duty due to Section 301/122.
πŸ‡ΊπŸ‡Έ USA 4202.31.60.00 43% (Base 8% + Surcharges) None specific Avoid if possible; 8% base is high.
πŸ‡ͺπŸ‡Ί EU 4205.00.80.00 12% (No Section 301) CE, REACH EU has no Section 301 surcharge.
πŸ‡¨πŸ‡³ China 4205.00.80.00 0% CCC Domestic trade has no export duty.

πŸ“Œ Conclusion:
- The USA is the most expensive market due to the 25% + 10% surcharges.
- Optimize your HS Code: If the product can be described as a "General Leather Article" (4205) rather than a "Coin Pouch" (4202.31), you save 8% in base duty.
- Total Savings: 8% on a $10,000 shipment = $800 saved.


πŸ“Œ VI. Common Mistakes & Pitfalls (Lessons Learned)

❌ Mistake 1: Calling a "Wallet" a "Coin Pouch" to avoid high base rates?
πŸ‘‰ Result: If it's actually a coin pouch, you pay 43%. If you call it a "Wallet" and it's a coin pouch, customs may reclassify to 4202.31 anyway.
Solution: Be honest. If it has card slots and folds, argue 4205.

❌ Mistake 2: Using 4202.91 (Cutlery Pouch) for a standard wallet.
πŸ‘‰ Result: Customs will reject or demand reclassification. High risk of detention.
Solution: Only use 4202.91 for knives/forks.

❌ Mistake 3: Ignoring Section 122 (10%) and Section 301 (25%).
πŸ‘‰ Result: Budgeting for 10% only, but actual cost is 35-43%.
Solution: Always calculate Base + 25% + 10%.

❌ Mistake 4: Incorrect Material Declaration (Synthetic vs. Leather).
πŸ‘‰ Result: If declared as leather but is synthetic, it may fall under Chapter 39 (Plastics) with different rates.
Solution: Provide Material Certificate.

βœ… Correct Approach:

"Leather Article, General Purpose, Multi-Slot Card Holder, No Specific Coin Pouch Form" β†’ 4205.00.80.00 (35% Total).


🎯 VII. Conclusion: Smart Declaration, Low Cost, High Efficiency!

🎯 Remember the Golden Rules:

πŸ”Ή "Base Rate Matters: 4205 (0%) > 4202.31 (8%)"
πŸ”Ή "Surcharges are Fixed: 25% + 10% = 35% or 43%"
πŸ”Ή "Don't Misclassify: Cutlery Pouch β‰  Wallet!"
πŸ”Ή "Documentation is King: Photos + Certs = Faster Clearance"


πŸ“Œ Pro Tip:

If your wallet is partially synthetic or mixed material, ensure the leather content justifies the Chapter 42 classification. If not, it might fall under Chapter 39 (Plastics), which has different (sometimes lower) base rates but still subject to 301/122.


πŸ“£ Take Action Now:

πŸ“ž Contact your Customs Broker + Provide Product Photos + Declare Material Type
πŸš€ Save Money, Clear Faster, Protect Your Profit!


✨ Professional Clearance Starts with Precise Classification!
πŸ’Ό Every Dollar Counts – Calculate Your Duties Wisely!

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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.