artificial leather makeup case
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4202122935 | 55.0% | CN | US | Official Doc |
| 4202128980 | 52.6% | CN | US | Official Doc |
| 4205006000 | 39.9% | CN | US | Official Doc |
| 4202329300 | 52.6% | CN | US | Official Doc |
| 4202110030 | 43.0% | CN | US | Official Doc |
AI Analysis
👜 Artificial Leather Makeup Case (Cosmetic Bag/Cosmetic Box)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Updated Tariff Analysis | Professional Clearance Strategy
Product Context: "Artificial Leather Makeup Case" refers to containers specifically designed to hold cosmetics, toiletries, and personal care items. In international trade, these goods are primarily classified under Chapter 42 (Articles of leather; saddlery and harness). The critical distinction lies in whether the item is considered a "Cosmetic Bag/Case" (4202) or a generic "Leather Article" (4205).
⚠️ Key Classification Logic: - Form Factor: Is it a structured case with a handle/strap (Bag/Case) or a simple pouch/box? - Material Surface: Is the outer surface "Synthetic Leather" (Artificial Leather) or Textile? - Usage: Is it specifically for cosmetics?
📦 II. HS Code Classification Details (2026 Tariff Schedule)
Based on the provided data, here are the four potential classifications for "Artificial Leather Makeup Cases," ranging from lowest to highest duty burden.
| HS Code | Product Description | Applicability | Total Tax Rate |
|---|---|---|---|
4205.00.60.00 |
Other Leather Articles (Cosmetic Bag) | Generic bag made of leather/synthetic leather. Fallback category if specific cosmetic case features are missing. | 39.9% |
4202.11.00.30 |
Artificial Leather Briefcase | Note: Described as "Artificial Leather Briefcase" in data. Applies if the case resembles a briefcase format and uses synthetic leather. | 43.0% |
4202.12.89.80 |
Artificial Leather Cosmetic Case | Specifically for cosmetic cases where the outer surface is textile or plastic-coated fabric. Matches "Target Purpose" + "Textile/Plastic Coating" criteria. | 52.6% |
4202.12.29.35 |
Artificial Leather Cosmetic Case | Standard classification for cosmetic cases made of artificial leather. | 55.0% |
4202.32.93.00 |
Cosmetic Bag | Cases with an outer surface made of textile materials or plastics. | 52.6% |
🔍 Critical Distinction: -
4205.00.60.00is the "Safe Harbor" with the lowest duty (39.9%). It is used for "Other leather articles" (兜底类目) when the item doesn't strictly fit the detailed "Cosmetic Case" descriptions of 4202.12. -4202.12.29.35is the Most Specific but Highest Duty (55.0%) classification for artificial leather cosmetic cases. -4202.32.93.00applies if the "Artificial Leather" is actually a textile base with a plastic coating.
💰 III. 2026 Tariff Rate Breakdown (Detailed Tax Analysis)
✅ Applicable Country: United States (US) ✅ Origin: China (CN) ✅ Effective Date: Post-November 2025
🎯 1. 4205.00.60.00 – The Cost-Effective Option (Lowest Duty)
| Item | Content |
|---|---|
| Product Type | Other Leather Articles (Cosmetic Bag) |
| Base Tariff | 4.9% (Ad Valorem) |
| Section 301 (Added Tariff) | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Tax Rate | 39.9% |
| Tax Calculation | CIF Value × 39.9% |
| De Minimis Exemption | ❌ Not Eligible (Deemed too high value/tariff) |
| Legal Path | Base Tariff → Section 301 → Section 122 |
📌 Explanation: This classification is the most tax-efficient strategy for cosmetic bags made of artificial leather. It relies on the "fallback" category of "Other leather articles" rather than the specific "Cosmetic Case" heading. - Base 4.9%: Low standard duty for general leather goods. - 35% Additional: The sum of the 25% Section 301 tariff and 10% Section 122 tariff. - Strategy: If your product can be described generically as a "leather article bag" rather than a specialized "cosmetic case with specific compartments," this is the optimal code.
🎯 2. 4202.11.00.30 – Artificial Leather Briefcase Style
| Item | Content |
|---|---|
| Product Type | Artificial Leather Briefcase (Form Factor) |
| Base Tariff | 8.0% (Ad Valorem) |
| Section 301 (Added Tariff) | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Tax Rate | 43.0% |
| Tax Calculation | CIF Value × 43.0% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Path | Base Tariff → Section 301 → Section 122 |
📌 Explanation: - Base 8.0%: Higher than the fallback category but lower than specific cosmetic cases. - Usage: Applies if the case has a briefcase shape/handle and uses synthetic leather. - Difference: Only 3.1% more expensive than the lowest option (
4205.00.60.00).
🎯 3. 4202.12.89.80 & 4202.32.93.00 – Textile/Plastic Coated Cases
| Item | Content |
|---|---|
| Product Type | Cosmetic Case / Bag (Textile/Plastic Surface) |
| Base Tariff | 17.6% (Ad Valorem) |
| Section 301 (Added Tariff) | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Tax Rate | 52.6% |
| Tax Calculation | CIF Value × 52.6% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Path | Base Tariff → Section 301 → Section 122 |
📌 Explanation: - Base 17.6%: Significantly higher base duty. - Applicability: Use this if the "artificial leather" is technically a textile fabric with a plastic coating, or if the case falls under specific textile/plastic cosmetic categories. - Risk: These codes are stricter on material definition.
🎯 4. 4202.12.29.35 – Specific Artificial Leather Cosmetic Case (Highest Duty)
| Item | Content |
|---|---|
| Product Type | Artificial Leather Cosmetic Case |
| Base Tariff | 20.0% (Ad Valorem) |
| Section 301 (Added Tariff) | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Tax Rate | 55.0% |
| Tax Calculation | CIF Value × 55.0% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Path | Base Tariff → Section 301 → Section 122 |
📌 Explanation: - Base 20.0%: The highest base duty for this product group. - Usage: This is the default specific classification for artificial leather cosmetic cases. - Warning: This code leaves no room for argument if the product is clearly a "Cosmetic Case" made of "Artificial Leather." It results in the maximum cost among the options.
🛠️ IV. Customs Clearance Practical Advice (Avoid Pitfalls)
✅ 1. Documentation Checklist (Non-Negotiable)
| Document | Must Provide | Reason |
|---|---|---|
| ✅ Product Specifications | ✔️ | Must detail material (e.g., "Polyurethane Coated Fabric" vs. "Synthetic Leather"). |
| ✅ Photos (Exterior & Interior) | ✔️ | Must show compartments, zippers, handles to determine if it's a "Cosmetic Case" (4202) or generic "Bag" (4205). |
| ✅ Commercial Invoice | ✔️ | Description must be precise. Avoid vague terms like "Case." Use "Cosmetic Bag" or "Leather Article." |
| ✅ Material Declaration | ✔️ | Explicitly state the outer surface material. If it's textile + plastic coating, claim 4202.12.89.80 or 4202.32.93.00. |
| ✅ Packing List | ✔️ | Ensure packaging doesn't suggest "Retail Set" that might change classification. |
✅ 2. Classification Strategy (Key Tips)
🔥 "Claim Broad, Not Narrow!"
| Scenario | Recommended HS Code | Reason |
|---|---|---|
| Generic Cosmetic Bag (No specific compartments shown, simple pouch) | 4205.00.60.00 |
Lowest Duty (39.9%). Use the "Other Leather Article" fallback. |
| Structured Case with Handle (Resembles a small briefcase) | 4202.11.00.30 |
Medium Duty (43.0%). If it has a handle/strap, it's a "Case/Briefcase." |
| Textile with Plastic Coating | 4202.12.89.80 |
High Duty (52.6%). Only use if material is explicitly textile/plastic. |
| Standard Artificial Leather Case | 4202.12.29.35 |
Highest Duty (55.0%). Avoid if possible. Use only if no other classification fits. |
⚠️ Critical Warning: - Do NOT describe the product as "Artificial Leather Cosmetic Box" if it is actually a textile bag with plastic coating. Misdeclaration leads to penalties. - Do NOT split the shipment. Declare the entire item under one HS Code.
✅ 3. Special Circumstances
| Situation | Advice |
|---|---|
| OEM Private Label | Provide the contract and design specs. Ensure the "Outer Surface" description matches the invoice. |
| "Artificial Leather" vs. "Synthetic Leather" | In HS terms, these are often interchangeable. However, ensure the material is not PVC (plastic) alone, which might fall under Chapter 39. |
| Pre-shipment Inspection | If unsure, apply for an Advance Ruling from US Customs. The cost of a ruling is far less than 55% duty vs. 39.9% duty on large volumes. |
🌍 V. Global Market Comparison (2026)
| Country/Region | Recommended HS Code | Duty Rate (China Origin) | Notes |
|---|---|---|---|
| 🇺🇸 USA | 4205.00.60.00 |
39.9% | Best Option. Aggressive tariffs apply to all 4202 codes. |
| 🇨🇳 China | 4205.00.60.00 |
~10-15% | Lower base duties, no Section 301/122. |
| 🇪🇺 EU | 4202.12.00 |
~4-12% | No additional punitive tariffs. |
| 🇬🇧 UK | 4202.12.00 |
~4-12% | Post-Brexit rules apply, but no US-style penalties. |
📌 Conclusion: - The US market is the most challenging due to Section 301 (25%) and Section 122 (10%) tariffs. - Maximize Savings: Try to classify under
4205.00.60.00(39.9%) by emphasizing the "Leather Article" aspect rather than the "Cosmetic Case" specificity.
📌 VI. Common Errors & Pitfalls (Lessons Learned)
❌ Error 1: Declaring all artificial leather cosmetic cases as 4202.12.29.35 (55%)
👉 Consequence: Paying 15.1% more duty than necessary. You could have used 4205.00.60.00 (39.9%).
❌ Error 2: Ignoring the "Section 122" tariff 👉 Consequence: Underestimating total landed cost by 10%. This is a new/additional levy on many Chinese goods.
❌ Error 3: Mixing "Textile" and "Leather" descriptions
👉 Consequence: Customs may audit the material. If it's 100% textile with plastic coating, 4205 might be rejected. Use 4202.12.89.80 instead.
✅ Correct Approach:
"Cosmetic Bag, Synthetic Leather, with Zipper Closure, Model XYZ" Recommended Code:
4205.00.60.00(If structurally simple) or4202.11.00.30(If structured/briefcase style).
🎯 VII. Conclusion: Smart Classification, Higher Margins!
🎯 Remember the Golden Rule:
🔹 "Broad is Better, Narrow is Pricier." 🔹 "39.9% vs. 55%: The Difference is Profit." 🔹 "Always Check the Outer Surface Material."
📌 Pro Tip: For large shipments, the difference between 39.9% and 55.0% can amount to thousands of dollars in duty savings.
Action Plan: 1. Analyze your product's physical structure. 2. If it's a simple bag/pouch, aim for
4205.00.60.00. 3. If it has a handle/structured case, aim for4202.11.00.30. 4. Only use4202.12.xxxxcodes if your product strictly fits the "Cosmetic Case" definition and you cannot argue for the broader category.
📣 Immediate Action:
📞 Consult a customs broker to review your product photos. 📄 Request an Advance Ruling if your volume is high. 🚀 Optimize your HS Code, Maximize your Profit!
✨ Professional Clearance, Precise Classification! 💼 Every Percent Matters in International Trade!
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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) — Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) — More specific grouping within the chapter
- Subheading (6 digits) — Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) — 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 — The standard duty rate applied to WTO members
- General rate — Applied to countries without trade agreements
- Trade remedy duties — 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.