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wallet

CN β†’ US
HS Code Tariff Rate Origin Destination Doc
4202321000 0.0% CN US Official Doc
4202316000 43.0% CN US Official Doc
4205006000 39.9% CN US Official Doc
4205008000 35.0% CN US Official Doc

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πŸ‘œ Wallets (Handbags / Pouches for Personal Items)


🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategy
πŸ“Œ Part 1: Product Definition & Classification: Do You Really Understand "Wallets"?

In international trade, "Wallets" are not a single monolithic category. Their classification depends entirely on material composition and physical form. Misclassification leads to significant duty discrepancies, ranging from 12.1Β’/kg to 43.0% ad valorem.

There are two main pathways: 1. Synthetic/Textile/Plastic Materials: Classified under Chapter 42, Heading 4202 (Subheading 4202.32). 2. Leather or Composition Leather: Classified under Chapter 42, Heading 4202 (Subheading 4202.31) or Chapter 42, Heading 4205.

⚠️ Key Distinction Point:
- If made of plastic sheeting, textile, or laminated materials β†’ Go to 4202.32.10.00
- If made of leather or outer surface is leather β†’ Go to 4202.31.60.00
- If made of leather/regen-leather (other than head coverings) β†’ Go to 4205.00.60.00 or 4205.00.80.00


πŸ“¦ Part 2: HS Code Classification Details (2026 Latest Tariff Authority)

HS Code Product Description Material Basis Key Feature
4202.32.10.00 Wallets, of plastic sheeting or of textile materials Plastic, Textile, Laminated Outer surface is not leather; may include synthetic fabrics or plastic laminates.
4202.31.60.00 Wallets of an outer surface of leather or of composition leather Leather, Comp. Leather Must have an outer surface of genuine leather or artificial leather. Often shaped like handbags/pouches.
4205.00.60.00 Other articles of leather or of composition leather Leather, Regen. Leather Broad category for leather articles not specified elsewhere.
4205.00.80.00 Other articles of leather or of composition leather (Synthetic) Synthetic Leather Articles made of synthetic leather or other leather materials not covered by previous codes.

πŸ” Critical Reminder:
- Leather Definition: "Outer surface of leather" is a strict requirement for 4202.31.60.00. If the lining is leather but the outer is synthetic, it does not qualify. - Material Mix: If a wallet contains both leather and textile, customs will typically classify it based on the outer surface material or the essential character of the item.


πŸ’° Part 3: 2026 Latest Tariff Rate Breakdown (Including Additional Duties & Policies)

βœ… Applicable Country: United States (US)
βœ… Origin: China (CN)
βœ… Effective Date: Current rates apply (Section 301 + Section 122)

🎯 1. 4202.32.10.00 β€”β€” Wallets of Plastic or Textile Materials

Item Content
Base Duty 12.1Β’/kg (Specific Duty) + 4.6% (Ad Valorem)
Section 301 Duty +25.0% (Ad Valorem)
Section 122 Duty +10.0% (Ad Valorem)
Total Effective Rate Variable: Depends on weight vs. value. For high-value items, the percentage dominates.
Approx. ~39.6% + 12.1Β’/kg for typical wallets.
Tax Calculation (CIF Value Γ— (4.6% + 25% + 10%)) + (Weight Γ— $0.121)
De Minimis Exemption ❌ Not Applicable (Section 301 goods are excluded from $800 de minimis if origin is China, subject to current enforcement).
Legal Basis Path HTSUS:4202.32.10 β†’ USITC:301 β†’ Section122:10%

πŸ“Œ Explanation:
- This is the most common code for PU leather, synthetic, fabric, or plastic wallets. - The 12.1Β’/kg is a specific duty added to the ad valorem rate. - Total Burden: High. The combination of 39.6% ad valorem + specific duty makes this costly for heavy, low-value wallets.


🎯 2. 4202.31.60.00 β€”β€” Wallets of Leather/Comp. Leather (Outer Surface)

Item Content
Base Duty 8.0% (Ad Valorem)
Section 301 Duty +25.0% (Ad Valorem)
Section 122 Duty +10.0% (Ad Valorem)
Total Effective Rate 43.0%
Tax Calculation CIF Value Γ— 43.0%
De Minimis Exemption ❌ Not Applicable (High risk of audit).
Legal Basis Path HTSUS:4202.31.60 β†’ USITC:301 β†’ Section122:10%

πŸ“Œ Explanation:
- Applies to wallets where the outer surface is leather or composition leather. - Highest Flat Percentage: At 43%, this is the most expensive ad valorem rate among the options. - Warning: If customs determines the "outer surface" is not leather (e.g., coated fabric), you may be reassessed to 4202.32.10.00, which could result in a refund or penalty depending on value.


🎯 3. 4205.00.60.00 β€”β€” Other Leather Articles (Regen. Leather/Other)

Item Content
Base Duty 4.9% (Ad Valorem)
Section 301 Duty +25.0% (Ad Valorem)
Section 122 Duty +10.0% (Ad Valorem)
Total Effective Rate 39.9%
Tax Calculation CIF Value Γ— 39.9%
De Minimis Exemption ❌ Not Applicable
Legal Basis Path HTSUS:4205.00.60 β†’ USITC:301 β†’ Section122:10%

πŸ“Œ Explanation:
- Used for leather articles that do not fit the specific "wallet/pouch" description of 4202.31, or are made of regenerated leather. - Slightly better than 4202.31.60.00 (39.9% vs 43.0%).


🎯 4. 4205.00.80.00 β€”β€” Other Leather/Synthetic Articles

Item Content
Base Duty 0.0% (Ad Valorem)
Section 301 Duty +25.0% (Ad Valorem)
Section 122 Duty +10.0% (Ad Valorem)
Total Effective Rate 35.0%
Tax Calculation CIF Value Γ— 35.0%
De Minimis Exemption ❌ Not Applicable
Legal Basis Path HTSUS:4205.00.80 β†’ USITC:301 β†’ Section122:10%

πŸ“Œ Explanation:
- This is the lowest total percentage rate (35%) in the dataset. - Caution: This code is often for "Other" articles. If your product is clearly a wallet, using this code carries a high misclassification risk. Only use if the product is not strictly a "handbag/pouch" type wallet but rather a leather accessory (e.g., key holder, card case not in pocket shape) and made of synthetic/other leather.


πŸ› οΈ Part 4: Customs Clearance Practical Advice (Field Pitfall Avoidance Guide)

βœ… 1. Required Documentation Checklist (No Exceptions)

Document Required? Description
βœ… Product Specifications βœ”οΈ Must clearly state Material Composition (e.g., "100% PU Leather Outer, Polyester Lining").
βœ… Physical Samples/Photos βœ”οΈ High-res photos showing the outer surface texture and stitching.
βœ… Commercial Invoice βœ”οΈ Must match the HS Code. Avoid vague terms like "Bag"; use "Wallet, Synthetic Material".
βœ… Packing List βœ”οΈ Include Net Weight (critical for 4202.32.10.00 which has a per-kg duty).
βœ… Material Test Report βœ”οΈ If claiming Leather for 4202.31.60.00, a lab test confirming leather content may be requested.

βœ… 2. Declaration Strategy (Key Mantra)

πŸ”₯ β€œMaterial Defines Code, Weight Affects Cost, Label Must Match!”

Scenario Correct Declaration Wrong Practice
Synthetic/PU Wallet 4202.32.10.00 Using Leather codes to save tax β†’ Penalty for Fraud
Genuine Leather Wallet 4202.31.60.00 Using Synthetic codes β†’ Underpayment + Interest
Mixed Material Analyze Outer Surface Guessing β†’ Customs Audit & Detention
Lightweight Wallet Emphasize Weight for 4202.32.10 Ignoring Weight β†’ Overpaying Specific Duty

βœ… 3. Special Situations Handling

Situation Handling Advice
OEM Custom Wallets Provide design sketches and material specs. Prove if "Outer Surface" is leather.
Wallet with Plastic Windows If outer is leather with PVC window, it is still Leather (4202.31.60.00).
Textile Wallet with Leather Trim If leather trim is not the outer surface, classify as Textile (4202.32.10.00).
Gift Sets (Wallet + Belt) Declared separately or as a set? If set, rule of essential character applies. Usually, the wallet dictates the code if dominant.

🌍 Part 5: Global Market Customs Comparison (2026 Latest)

Country/Region Recommended HS Code Total Tax (China Origin) Certification Remarks
πŸ‡ΊπŸ‡Έ USA 4202.32.10.00 (Synthetic) ~39.6% + $0.121/kg No specific cert High duty due to Sec 301 + 122
πŸ‡ΊπŸ‡Έ USA 4202.31.60.00 (Leather) 43.0% No specific cert Highest percentage rate
πŸ‡¨πŸ‡³ China 4202.32.10.00 ~20-25% CCC (if applicable) Lower base duty
πŸ‡ͺπŸ‡Ί EU 4202.32.00 ~6% CE (if electronics) No Sec 301 equivalent
πŸ‡¬πŸ‡§ UK 4202.32.00 ~6% UKCA Post-Brexit rules apply

πŸ“Œ Conclusion:
- USA is the most expensive market due to Section 301 (25%) and Section 122 (10%) tariffs. - Material Selection is Key: Synthetic wallets (4202.32) have a specific duty component, while Leather wallets (4202.31) have a high flat percentage. - For Profit Maximization: Evaluate if the product can be classified under 4205.00.80.00 (35%) if structurally justified, but risk is high.


πŸ“Œ Part 6: Common Errors & Pitfall Guide (Blood & Tears Lessons)

❌ Error 1: Calling a "PU Leather" wallet "Genuine Leather" to avoid higher taxes
πŸ‘‰ Consequence: Customs lab test reveals synthetic material β†’ Reclassification to 4202.32 + Fine + Seizure.

❌ Error 2: Ignoring the "Outer Surface" rule for Leather classification
πŸ‘‰ Consequence: A fabric wallet with leather lining is classified as Fabric (4202.32) β†’ Retroactive Tax Adjustment.

❌ Error 3: Miscalculating Weight for 4202.32.10.00
πŸ‘‰ Consequence: Under-declaring weight leads to underpayment of Specific Duty (12.1Β’/kg) β†’ Penalties.

❌ Error 4: Using 4205.00.80.00 for standard wallets
πŸ‘‰ Consequence: Customs argues it’s a "Wallet" (specific good) β†’ Reclassification to 4202 series β†’ Back taxes.

βœ… Correct Practice:

β€œWallet, Synthetic Material (PU), Outer Surface, for Personal Use, Model ABC, 100% Polyester Lining”


🎯 Part 7: Conclusion: Precise Classification Saves Money!

🎯 Remember the Mantra:

πŸ”Ή β€œSynthetic Textile? Check Weight + 39.6%!”
πŸ”Ή β€œTrue Leather? Pay the 43% Premium!”
πŸ”Ή β€œDon’t Fake the Material, Customs Knows!”

πŸ“Œ Pro Tip:
If your wallet is made of nylon or canvas (textile), 4202.32.10.00 is your best friend. If it is genuine leather, prepare for 4202.31.60.00.
Always get a Pre-Ruling (Advance Ruling) from CBP if the material is ambiguous (e.g., "Leather-like" coated fabric).

πŸ“£ Immediate Action:

πŸ“ž Verify Material Certificate β†’ πŸ“ Select Correct HS Code β†’ πŸš€ Clear Customs Smoothly!


✨ Professional Clearance Starts with Accurate Classification!
πŸ’Ό Every Percentage Point Counts in International Trade!

Customer Reviews

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.