Leather Map Bag
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4205008000 | 35.0% | CN | US | 官方文档 |
| 4202110090 | 43.0% | CN | US | 官方文档 |
| 4205001000 | 35.0% | CN | US | 官方文档 |
| 4202110030 | 43.0% | CN | US | 官方文档 |
商品图片
AI分析
🗺️ Leather Map Bag (Map Case/Pouch)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategy
📌 I. Product Definition & Classification: What Exactly is a "Leather Map Bag"?
A Leather Map Bag is a specialized accessory designed to store, protect, and transport maps, charts, or technical drawings. In international trade, the classification hinges on two critical factors: 1. Material: The outer surface is made of leather or synthetic leather. 2. Form/Function: It is a container/bag (specifically "of a kind normally carried in the pocket or handbag") rather than a general-purpose "other article of leather."
⚠️ Critical Distinction:
- If it is a specifically shaped container (like a map case, pouch, or portfolio) intended for personal carry → Falls under Heading 4202 (Trunks, suitcases, vanity cases, etc.).
- If it is a general-purpose leather item not specifically described as a bag/case → Falls under Heading 4205 (Other articles of leather).
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Tax Rate | Legal Basis Summary |
|---|---|---|---|---|
4202.11.00.90 |
Articles with outer surface of leather (Other) | Standard leather map bags, portfolios, or cases for personal carry | 43.0% | Outer surface is leather; falls under "other" containers in 4202.11. |
4202.11.00.30 |
Articles with outer surface of leather (Other) | Similar to above, specific sub-category for certain leather bags | 43.0% | Outer surface is leather; "Map Bag" considered a "similar container." |
4205.00.80.00 |
Other articles of leather (Other) | Leather items not classified as bags/cases in 4202 (e.g., generic leather pouches) | 35.0% | Classified as "other leather articles" if not strictly a bag/container form. |
4205.00.10.00 |
Other articles of leather (Other) | Inferred leather goods (e.g., if material is unclear but assumed leather) | 35.0% | Falls under general "other leather articles" category. |
🔍 Key Clarification:
- 4202.11 is preferred for bags/cases because map bags are typically "containers."
- 4205 is used for general leather goods if the item doesn't fit the "bag/case" definition (e.g., a flat leather sleeve without structure).
- Tax Difference: 4202 items incur 43%, while 4205 items incur 35%. Misclassification can lead to underpayment penalties.
💰 III. 2026 Latest Tariff Rate Details (Including Additional Duties & Policy Surcharges)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: From November 10, 2025 (and subsequent imports)
🎯 1. 4202.11.00.90 & 4202.11.00.30 —— Leather Bags/Cases (4202 Category)
| Item | Details |
|---|---|
| Base Duty Rate | 8.0% (Ad Valorem) |
| USITC Section 301 Duty | +25.0% (Due to USITC Footnote 9903.88.01) |
| IEEPA Section 122 Duty | +10.0% (Targeted at China/HK products, effective Nov 10, 2025) |
| Total Duty Rate | 43.0% |
| Tax Calculation | CIF Value × 43% |
| De Minimis Exemption | ❌ Not Eligible (deny_de_minimis) |
| Legal Pathway | IEEPA:9903.01.25 → USITC:4202.11.00.90 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- The 8% base duty is the standard MFN rate for leather bags.
- The 25% Section 301 tariff is a longstanding punitive tariff on Chinese leather goods.
- The 10% IEEPA Section 122 tariff is a new add-on specifically targeting certain imports from China.
- Total 43% is a high-cost threshold. Importers must factor this into pricing.
🎯 2. 4205.00.80.00 & 4205.00.10.00 —— Other Leather Articles (4205 Category)
| Item | Details |
|---|---|
| Base Duty Rate | 0.0% (Ad Valorem) |
| USITC Section 301 Duty | +25.0% (Due to USITC Footnote 9903.88.01) |
| IEEPA Section 122 Duty | +10.0% (Targeted at China/HK products, effective Nov 10, 2025) |
| Total Duty Rate | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Exemption | ❌ Not Eligible (deny_de_minimis) |
| Legal Pathway | IEEPA:9903.01.25 → USITC:4205.00.80.00 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- The 0% base duty makes this category cheaper before surcharges.
- However, the 25% + 10% surcharges still apply, bringing the total to 35%.
- Strategy: If your "map bag" can be argued as a "general leather article" (e.g., a simple flat leather sleeve) rather than a structured "bag," you might save 8% on the base duty. But this is risky and requires strong documentation.
🛠️ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Avoidance)
✅ 1. Documentation Checklist (Mandatory)
| Document | Required? | Notes |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Include dimensions, material (e.g., "Genuine Leather," "PU"), closure type. |
| ✅ Product Photos (Labeled) | ✔️ | Show exterior, interior, lining, and any hardware. |
| ✅ Commercial Invoice | ✔️ | Must specify "Leather Map Bag" or "Leather Case." Avoid vague terms like "Leather Good." |
| ✅ Packing List | ✔️ | Item weight and quantity. |
| ✅ Certificate of Origin | ✔️ | To confirm Chinese origin (triggers surcharges). |
| ✅ Third-Party Test Report | ✔️ | Material composition test (e.g., "100% Leather" vs. "Synthetic"). |
✅ 2. Classification Strategy (Key Mnemonic)
🔥 "Bag vs. Article: Shape Defines Duty!"
| Scenario | Recommended HS Code | Duty | Risk Level |
|---|---|---|---|
| Structured Map Bag (With handles, zippers, interior pockets) | 4202.11.00.90 / .30 |
43% | ✅ Safe (Clear "bag" definition) |
| Flat Leather Sleeve/Pouch (No structure, no handles) | 4205.00.80.00 |
35% | ⚠️ Moderate (May be challenged as a bag) |
| Material Unclear (Claims "Leather-like") | 4205.00.10.00 |
35% | ❌ High Risk (Requires material proof) |
📌 Tip:
- If the bag has structure, handles, or is designed to carry items in hand/pocket, 4202 is the correct classification.
- Do not try to misclassify a clear "bag" as an "article" to save 8%. Customs may impose penalties for incorrect classification.
✅ 3. Special Handling for US Imports
| Situation | Action |
|---|---|
| Chinese Origin | Prepare for 43% (4202) or 35% (4205). No de minimis exemption. |
| Non-Chinese Origin | Verify if the product qualifies for IEEPA exemptions (e.g., assembled in Vietnam/Mexico). |
| Mixed Materials | If outer surface is leather, use 4202.11. If outer surface is textile with leather trim, it may fall under 4202.32 (lower base duty, but different surcharges). |
| Pre-Ruling | Strongly Recommended: Apply for an Advance Ruling from CBP to confirm if your specific "map bag" is 4202 or 4205. |
🌍 V. Global Market Comparison (2026 Overview)
| Market | Recommended HS Code | Estimated Duty | Notes |
|---|---|---|---|
| 🇺🇸 USA | 4202.11.00.90 |
43% | High tariffs due to Section 301 + IEEPA. |
| 🇨🇳 China | 4202.11.00.90 |
8% - 10% | Standard import duty. No extra US surcharges. |
| 🇪🇺 EU | 4202.11.00.00 |
4.3% | No Section 301/IEEPA. CE marking may be required. |
| 🇬🇧 UK | 4202.11.00.00 |
4.3% | Similar to EU post-Brexit. |
| 🇨🇦 Canada | 4202.11.00.00 |
0% (If under USMCA/Origin) | Check if leather is sourced from North America. |
📌 Insight:
- The US market is significantly more expensive for Chinese leather goods due to political tariffs.
- Consider supply chain diversification (e.g., sourcing leather or manufacturing from non-China origins) to mitigate tariff risks.
📌 VI. Common Mistakes & Pitfalls (Lessons Learned)
❌ Mistake 1: Calling it "Leather Pouch" to avoid 4202.
👉 Consequence: If it has structure/handles, CBP will reclassify as 4202 and charge 43% + penalties.
❌ Mistake 2: Ignoring the IEEPA 10% surcharge.
👉 Consequence: Underpayment by 10%. CBP will demand back payment + interest.
❌ Mistake 3: Claiming "De Minimis" for shipments under $800.
👉 Consequence: Rejected. Leather goods from China are explicitly excluded from de minimis.
✅ Best Practice:
Use precise descriptions:
"Men's Genuine Leather Map Case, Zippered, With Handle, Model XYZ, 100% Leather Outer, China Origin"
🎯 VII. Conclusion: Professional Entry, Cost Efficiency
🎯 Key Takeaway:
🔹 Structured Bag = 4202 = 43% Duty
🔹 Flat Article = 4205 = 35% Duty
🔹 Never ignore the 10% IEEPA surcharge!
📌 Recommendation:
1. Confirm Material: Ensure the outer surface is truly leather.
2. Assess Structure: If it’s a bag, accept the 43% duty.
3. Pre-Rule: Apply for a CBP Advance Ruling if the boundary between 4202 and 4205 is blurry for your specific product.
4. Price Adjust: Factor 43% into your landed cost for US imports.
📣 Act Now:
📞 Engage a licensed customs broker.
📄 Prepare detailed product specs.
🚀 Ensure smooth clearance and avoid costly delays.
✨ Accurate Classification = Lower Risk = Higher Profit!
💼 Your supply chain resilience starts with precise tariff knowledge.
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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。