皮革手拿包
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4202219000 | 44.0% | CN | US | Official Doc |
| 4202216000 | 45.0% | CN | US | Official Doc |
| 4114207000 | 36.6% | CN | US | Official Doc |
| 4114204000 | 38.6% | CN | US | Official Doc |
| 6307909891 | 24.5% | CN | US | Official Doc |
AI Analysis
👜 Metallic Leather Handbags & Fabric Clutches (HS Code Classification & Customs Clearance Guide)
🌐 HS Code Reference & Customs Clearance Strategy | 2026 Latest Tariff Analysis | Professional Entry Strategy
📌 1. Product Definition & Classification: Understanding the Material Nuance
In international trade, "Handbags" and "Clutches" are primarily classified under Chapter 42 (Articles of Leather). The critical distinction lies in the surface material composition:
- Metallic Leather Handbags: Bags where the outer surface is made of leather that has been coated, laminated, or treated with metal powder/foil to achieve a metallic appearance. Despite the metallic look, if the base material retains the physical properties of leather, it is classified under Chapter 41 (Leather) or Chapter 42.
- Fabric/Textile Clutches: Bags where the outer surface is made of textiles (fabric, non-woven, etc.). These fall under different subheadings compared to leather goods.
⚠️ Key Distinction:
- If the bag’s outer surface is Leather (even if metallicized) → Chapter 42 / Chapter 41.
- If the bag’s outer surface is Textile (fabric) → Chapter 63 (Other made-up textile articles) or Chapter 42 (if textile is secondary).
- Do not classify metallic leather as "Metal Articles" (Chapter 73) or "Plastics" (Chapter 39) unless the leather content is negligible.
📦 2. HS Code Classification Details (Based on Provided Data)
| HS Code | Product Description & Rationale | Total Tax Rate | Tax Breakdown Details |
|---|---|---|---|
4202.21.90.00 |
Metallic Leather Handbag: Outer surface is metallic leather. This code covers handbags with outer surface of leather or composition leather, other than those with outer surface of sheeting of plastic. | 44.0% | Base Tariff: 9.0% Additional Tariff: 25.0% Section 301 (122): 10% |
4202.21.60.00 |
Metallic Leather Handbag: Specifically for handbags with outer surface of leather or synthetic leather. This is a more specific sub-category within leather handbags. | 45.0% | Base Tariff: 10.0% Additional Tariff: 25.0% Section 301 (122): 10% |
4114.20.70.00 |
Metallic Leather Handbag: Core material attribute aligns with metallic leather. This code may refer to prepared leather or specific leather products that serve as the basis for the bag. Note: Usually Chapter 41 is for raw/processed leather, but some finished leather goods or specific components might reference here depending on precise customs interpretation of "metallic leather" as a processed leather good. | 36.6% | Base Tariff: 1.6% Additional Tariff: 25.0% Section 301 (122): 10% |
4114.20.40.00 |
Metallic Leather Handbag: Material fully complies with metallic leather requirements, considered within the category of leather products. Similar to above, this reflects a specific processed leather classification. | 38.6% | Base Tariff: 3.6% Additional Tariff: 25.0% Section 301 (122): 10% |
6307.90.98.91 |
Fabric Clutch/Handbag: Form is a bag, material is Fabric/Textile. Classified under "Other made-up articles" of textiles, not leather. | 24.5% | Base Tariff: 7.0% Additional Tariff: 7.5% Section 301 (122): 10% |
🔍 Critical Reminder:
- Leather Bags (4202.21): Higher base tariffs (9-10%) due to stricter import controls on leather goods.
- Fabric Bags (6307.90): Lower base tariff (7%), but still subject to significant Section 301 duties.
- Processed Leather (4114.20): Lowest base tariff (1.6-3.6%) but risky classification if the final product is a "bag." Ensure the customs broker justifies why it is not a finished bag under Ch 42.
💰 3. Tariff Rate Breakdown (2026 Latest)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: Includes current Section 301 duties and IEEPA tariffs.
🎯 1. Metallic Leather Handbags (4202.21.90.00 & 4202.21.60.00)
| Item | Content |
|---|---|
| Base Tariff | 9.0% (4202.21.90.00) or 10.0% (4202.21.60.00) |
| Section 301 Tariff (Item 122) | +10% (Specific to leather goods/category 122) |
| Additional Tariff (25%) | +25% (General Section 301 impact on many Chinese imports) |
| Total Tax Rate | 44.0% - 45.0% |
| Tax Calculation | CIF Value × Total Rate |
| De Minimis Eligibility | ❌ No (Not eligible for $800 de minimis exemption if duties apply) |
📌 Explanation:
- The 25% Additional Tariff is a broad Section 301 duty.
- The 10% Section 301 (122) is a specific additional duty on certain leather articles.
- Total Impact: Over 44% of the CIF value. This is a very high cost driver.
🎯 2. Fabric Clutch (6307.90.98.91)
| Item | Content |
|---|---|
| Base Tariff | 7.0% |
| Section 301 Tariff (122) | +10% |
| Additional Tariff (7.5%) | +7.5% (Note: Textiles often have lower additional tariffs than leather/goods in this specific dataset) |
| Total Tax Rate | 24.5% |
| Tax Calculation | CIF Value × 24.5% |
📌 Note:
- Fabric bags are significantly cheaper to import into the US than leather bags (24.5% vs 44-45%).
- Ensure the "Fabric" claim is accurate. If the bag has significant leather trim, customs may still classify it as leather.
🎯 3. Processed Leather Components (4114.20.70.00 & 4114.20.40.00)
| Item | Content |
|---|---|
| Base Tariff | 1.6% or 3.6% |
| Section 301 Tariff (122) | +10% |
| Additional Tariff (25%) | +25% |
| Total Tax Rate | 36.6% - 38.6% |
📌 Risk Warning:
- Using4114(Prepared Leather) for a finished handbag is high-risk. Customs usually expects finished bags under4202.
- If declared under4114, ensure the product is not a "bag" in the commercial sense, or be prepared for reclassification and penalties.
🛠️ 4. Customs Clearance Practical Advice
✅ 1. Required Documentation (Non-Negotiable)
| Document | Must Provide | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Detail material composition: % Leather vs. Fabric. Describe "Metallic" finish (foil, coating, etc.). |
| ✅ Photos (Clear & Detailed) | ✔️ | Show outer surface texture, lining, hardware, and labels. Prove it's a "bag" or "leather article." |
| ✅ Commercial Invoice | ✔️ | Must clearly state: "Handbag, Outer Surface: Metallic Leather" OR "Clutch, Outer Surface: Fabric." |
| ✅ Packing List | ✔️ | Item quantity, weight, and dimensions. |
| ✅ Country of Origin Certificate | ✔️ | Crucial for verifying China origin to apply correct Section 301 rates. |
| ✅ Material Composition Statement | ✔️ | Explicitly state: "Outer surface: 100% Leather (Metallic)" or "Outer surface: Polyester Fabric." |
✅ 2. Declaration Strategies (Key Tips)
| Scenario | Correct Declaration | Wrong Action |
|---|---|---|
| Metallic Leather Bag | 4202.21.90.00 or 60.00 |
Do NOT declare as "Plastic Bag" or "Metal Accessory." |
| Fabric Clutch | 6307.90.98.91 |
Do NOT declare as "Leather Bag" if it's fabric. |
| Mixed Material Bag | Determine Principal Character | If leather > textile in value/nature → 4202. If textile → 6307 or 4202 (if textile lining). |
| Metallic Finish | Describe as "Metallic Leather" | Do not hide the metallic aspect; it confirms leather processing. |
🔥 "Material Truth, Tariff Clarity!"
Misclassifying a fabric bag as leather to "fit" a code is dangerous. Misclassifying leather as plastic to avoid duty is fraud.
✅ 3. Special Considerations
| Situation | Handling Advice |
|---|---|
| High Duty Cost (45%) | Consider if the bag can be redesigned with Fabric (6307.90) to reduce tax to 24.5%. |
| Pre-Clearance Ruling | Strongly recommend applying for a Pre-Ruling (19 CFR Part 177) to lock in the HS Code before shipment. |
| Section 301 Exclusions | Check if the specific HS Code has any expired or current exclusions from the 25% duty. (Currently unlikely for leather bags). |
| Packaging | Ensure the bag is presented in a way that clearly identifies its function. Avoid generic "accessories" labels. |
🌍 5. Market Comparison (2026)
| Market | Recommended HS Code | Est. Duty Rate (China Origin) | Notes |
|---|---|---|---|
| 🇺🇸 USA | 4202.21 or 6307.90 |
24.5% - 45.0% | High Section 301 duties. Fabric is cheaper. |
| 🇪🇺 EU | 4202.21 |
~12% | No Section 301. VAT applies (19-27%). |
| 🇨🇳 China | 4202.21 |
10-12% | Import duty. No Section 301. |
| 🇬🇧 UK | 4202.21 |
~12% | Post-Brexit tariffs apply. |
📌 Conclusion:
- The USA is the most expensive market for Chinese-made handbags due to the 25% + 10% Section 301 duties.
- Fabric bags (6307.90) offer a significant duty advantage (24.5% vs 44-45%) for leather alternatives.
- For Leather Bags, the 45% rate is fixed and high; cost absorption or redesign is necessary.
📌 6. Common Errors & Pitfalls
❌ Error 1: Declaring a Leather Bag as Fabric (6307.90)
👉 Consequence: Customs audit finds leather → Back taxes + Penalties + Possible fraud charges.
❌ Error 2: Declaring a Metallic Bag as Plastic/Textile to avoid leather duties
👉 Consequence: Rejected by customs. Material testing required. Delay + Storage fees.
❌ Error 3: Ignoring the Section 301 (122) 10% Tariff
👉 Consequence: Underpayment by 10%. Customs will demand payment + interest.
❌ Error 4: Using 4114 for a Finished Handbag without justification
👉 Consequence: Misclassification. Customs will reclassify to 4202 and charge the higher duty.
✅ Correct Practice:
"Handbag, Outer Surface: Metallic Treated Leather, Lining: Polyester. HS Code: 4202.21.90.00."
🎯 7. Conclusion: Professional Declaration, Cost Control
🎯 Remember the Rules:
🔹 "Metallic Leather = Leather = High Duty (44-45%)"
🔹 "Fabric Clutch = Textile = Medium Duty (24.5%)"
🔹 "Check Material, Avoid Penalties, Plan for Taxes!"
📌 Pro Tip:
If you are importing Metallic Leather Handbags, calculate the landed cost carefully. A 45% duty can erase profit margins. Consider:
1. Design Change: Switch to fabric or synthetic materials (6307.90 or 4202.92).
2. Pre-Ruling: Get a binding opinion from US CBP.
3. Duty Drawback: If re-exporting, check for drawback eligibility.
📣 Immediate Action:
📞 Consult a licensed customs broker.
📸 Provide clear photos of the outer surface material.
🚀 Clarify the material before shipping to avoid 45% shocks!
✨ Accurate Classification Saves Thousands!
💼 Your supply chain efficiency starts with the right HS Code!
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) — 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.