Composition Leather Cosmetic Mirror Case
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4202316000 | 43.0% | CN | US | 官方文档 |
| 4202399000 | 55.0% | CN | US | 官方文档 |
商品图片
AI分析
🪞 Composition Leather Cosmetic Mirror Case (Compact Mirror)
🌐 HS Code Reference & Clearance Guide | 2026 Latest Tariff Analysis | Professional Customs Strategy
📌 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.
⚠️ Critical Classification Point:
- If the outer surface is leather or composition leather → Go to 4202.31 or 4202.39.
- If the outer surface is textile/plastic/paper → 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.
📦 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 | ✅ 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 | ❌ Non-Leather/Non-Composition |
🔍 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.
💰 Part III: 2026 Latest Tariff Rate Breakdown (Including Surcharge Policies)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: From November 10, 2025 (and subsequent imports)
🎯 1. 4202.31.60.00 —— 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 × 0% = $0 |
| De Minimis Eligibility | ✅ Yes (if value <$800) |
| Legal Basis Path | HTSUS:4202.31.60.00 → USITC Section 301 List 4 (Exempt for this specific subcategory) |
📌 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.
🎯 2. 4202.39.90.00 —— 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 × 0% = $0 |
| De Minimis Eligibility | ✅ Yes |
📌 Note: Even if misclassified to 4202.39.90, the rate remains 0%. However, correct classification (4202.31.60) is critical for compliance audits.
🛠️ Part IV: Practical Clearance Advice (Avoiding Pitfalls)
✅ 1. Required Documentation Checklist (Must-Have)
| Document | Required | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must explicitly state: "Outer Surface: Composition Leather/Faux Leather." |
| ✅ Material Composition Report | ✔️ | Proof that the material is "Composition Leather" (not solid leather, though duty is same, compliance differs). |
| ✅ Product Photos (Labeled) | ✔️ | Clear view of the material texture, hinge, and compact mirror inside. |
| ✅ Commercial Invoice | ✔️ | Describe as "Composition Leather Cosmetic Mirror Case, Model XYZ." Avoid vague terms like "Fashion Accessory." |
| ✅ Packing List | ✔️ | List items clearly (e.g., "100 pcs Compact Mirror Case"). |
✅ 2. Declaration Tips (Key Mantra)
🔥 "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" → Risk of audit |
| Solid Leather Case | HS: 4202.31.60.00Description: "Cosmetic Mirror Case, Genuine Leather" |
Using "Composition" for genuine leather → Compliance risk |
| Textile Fabric Case | HS: 4202.32.95.00 (or similar textile heading) |
Using 4202.31 for fabric → Wrong HS Code |
| Mirror Only (No Case) | HS: 7009.10.00.00 (Glass Mirrors) |
Packing mirror in leather case but declaring as "Glass" → Smuggling risk |
✅ 3. Special Case Handling
| Situation | Handling Advice |
|---|---|
| Mixed Materials | If the case has >50% composition leather by surface area → 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. |
🌍 Part V: Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff Rate | Certification Required | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 4202.31.60.00 |
0% | None | Exempt from Section 301 surcharges. |
| 🇨🇳 China | 4202.31.60.00 |
8% | None | Import duty for foreign goods. |
| 🇪🇺 EU | 4202.31.60.00 |
0% | CE (if electronic) | No tariff for leather goods under certain quotas. |
| 🇬🇧 UK | 4202.31.60.00 |
0% | UKCA | Post-Brexit alignment with EU tariff lines. |
| 🇨🇦 Canada | 4202.31.60.00 |
0% | None | CUSMA benefits if originating in NA. |
📌 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.
📌 Part VI: Common Errors & Pitfalls (Lessons Learned)
❌ Error 1: Declaring "Composition Leather" as "Plastic"
👉 Consequence: While duty might be similar (0%), it violates material declaration laws. Fines for misrepresentation.
❌ Error 2: Using 4202.39.90.00 when 4202.31.60.00 applies
👉 Consequence: Audit flag. Customs may argue you are trying to hide the material type. Stick to the specific code.
❌ Error 3: Ignoring Electronic Components
👉 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.
❌ Error 4: Vague Description "Beauty Tool"
👉 Consequence: Customs officers will guess. If they guess wrong, you face delays. Be specific: "Compact Mirror Case, Composition Leather."
✅ Correct Practice:
"Compact Mirror Case, 5cm diameter, Hinged, Outer Surface: Composition Leather (PU), Inner Mirror, Model XYZ, Non-Electronic"
🎯 Part VII: Conclusion: Precision Classification, Zero Duty, Smooth Clearance!
🎯 Remember the Mantra:
🔹 "Composition Leather = Leather in Chapter 42"
🔹 "Pocket/Handbag Item = 4202.31"
🔹 "No Electronics = 0% Duty in USA"
🔹 "Be Specific = Fast Clearance"
📌 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!
📣 Immediate Action:
📞 Verify Material: Is it truly "Composition Leather"?
🚫 Check for Electronics: Are there lights/sensors?
📄 Update Invoice: Use precise description "Composition Leather Cosmetic Mirror Case"
🚀 Enjoy 0% Duty and Seamless US Clearance!
✨ Professional Clearance Starts with Accurate Classification!
💼 Your Savings Are Calculated in Every Digit!
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关于 HS 编码归类
协调制度（HS）是由世界海关组织（WCO）制定的国际贸易商品分类标准。全球 200 多个国家采用 HS 系统作为海关关税、贸易统计和进出口监管的基础。
每个 HS 编码遵循以下层级结构：
- 章（2 位）——商品大类（例如：第 84 章：机器和机械设备）
- 品目（4 位）——章内的更具体分类
- 子目（6 位）——国际通用细分，所有 WCO 成员国统一使用
- 本国细分（8-10 位）——各国自行扩展的细分编码，如美国 HTSUS 10 位编码
正确的 HS 编码归类对于顺利通关、准确缴纳关税和遵守贸易法规至关重要。错误归类可能导致海关延误、多缴关税或罚款。
从CN进口到US时，适用的关税税率可能包括：
- 最惠国（MFN）税率——适用于 WTO 成员国的标准关税税率
- 普通税率——适用于无贸易协定国家
- 贸易救济关税——附加关税，如 301 条款（反倾销）、232 条款（国家安全）或反补贴税
本页内容仅供参考。如需正式归类，请咨询当地海关或持牌报关代理。