Multi function Leather Card Holder
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4202313000 | 38.7% | CN | US | 官方文档 |
| 4205008000 | 35.0% | CN | US | 官方文档 |
| 4205006000 | 39.9% | CN | US | 官方文档 |
| 4202316000 | 43.0% | CN | US | 官方文档 |
商品图片
AI分析
👜 Multi-Function Leather Card Holder (Leather Wallets & Card Cases)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | US Import Strategy
📌 I. Product Definition & Classification: What Exactly is a "Leather Card Holder"?
A Multi-Function Leather Card Holder is a small accessory designed to hold identification cards, credit cards, and cash. In international trade (specifically under Harmonized System Chapter 42), its classification depends heavily on its material composition, specific design features, and whether it is considered a "pocket-sized container" or a generic "leather good."
⚠️ Key Classification Distinction:
- If it is designed specifically as a pocket-sized container (e.g., has a zipper, flap, or specific structure resembling a mini-wallet) → It likely falls under Heading 4202 (Suitcases, Handbags, Pouches).
- If it is a simple sleeve or lacks specific "container" characteristics → It may fall under Heading 4205 (Other leather articles).
📦 II. HS Code Classification Details (2026 Latest Tariff Authority)
| HS Code | Product Description | Application Scenario | Material | Container Type? |
|---|---|---|---|---|
4202.31.30.00 |
Pouches of a kind used for pocket, with outer surface of leather or composition leather | Standard leather card holders, billfolds, card sleeves | Leather / Comp. Leather | ✅ Yes (Pocket Container) |
4205.00.80.00 |
Other articles of leather or composition leather | Simple leather card sleeves, generic leather goods not fitting 4202 | Leather / Comp. Leather | ❌ No (Generic Article) |
4205.00.60.00 |
Other articles of leather or composition leather | Other miscellaneous leather accessories | Leather / Comp. Leather | ❌ No (Miscellaneous) |
4202.31.60.00 |
Pouches of a kind used for pocket, with outer surface of leather or composition leather | Structured card holders, premium leather wallets | Leather / Comp. Leather | ✅ Yes (Pocket Container) |
🔍 Critical Note:
- 4202 codes generally attract higher base tariffs because they are classified as "articles of a kind normally carried in the pocket or handbag." - 4205 codes may have zero or low base tariffs but are subject to the same punitive tariffs if originating from China. - The difference in total tax (35% vs 43%) lies in the Base Tariff (0% vs 8%), not the punitive tariffs.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Additional Duties)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: 2025 November 10 onwards (and subsequent imports)
🎯 1. 4202.31.30.00 – Leather Pouch/Card Holder (Common Classification)
| Item | Content |
|---|---|
| Base Tariff | 3.7% (ad valorem) |
| Section 301 Duty (Trade War) | +25.0% |
| IEEPA Duty (China Specific) | +10.0% |
| Total Tariff Rate | 38.7% |
| Tax Calculation | CIF Value × 38.7% |
| De Minimis Exemption | ❌ Not Applicable (Deny de minimis for Section 301/IEEPA goods) |
| Legal Basis Path | USITC:4202.31.30.00 → FOOTNOTE:9903.88.01 → IEEPA:9903.01.25 |
📌 Explanation:
- This is a common classification for structured leather card holders. - The 3.7% base is added to the 25% Section 301 and 10% IEEPA tariffs. - Total burden is 38.7%.
🎯 2. 4205.00.80.00 – Other Leather Articles (Lowest Total Tax)
| Item | Content |
|---|---|
| Base Tariff | 0.0% (ad valorem) |
| Section 301 Duty | +25.0% |
| IEEPA Duty | +10.0% |
| Total Tariff Rate | 35.0% |
| Tax Calculation | CIF Value × 35.0% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | USITC:4205.00.80.00 → FOOTNOTE:9903.88.01 → IEEPA:9903.01.25 |
📌 Explanation:
- If the item is classified as a generic "other leather article" (e.g., a simple sleeve without specific wallet structures), the base tariff is 0%. - However, the punitive tariffs (25% + 10%) still apply. - Total burden is 35.0% – the lowest among the options provided.
🎯 3. 4205.00.60.00 – Other Leather Articles (Variable)
| Item | Content |
|---|---|
| Base Tariff | 4.9% (ad valorem) |
| Section 301 Duty | +25.0% |
| IEEPA Duty | +10.0% |
| Total Tariff Rate | 39.9% |
| Tax Calculation | CIF Value × 39.9% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | USITC:4205.00.60.00 → FOOTNOTE:9903.88.01 → IEEPA:9903.01.25 |
📌 Explanation:
- Another sub-category under "Other leather articles." - Higher base tariff (4.9%) results in a higher total tax (39.9%).
🎯 4. 4202.31.60.00 – Leather Pouch (Highest Total Tax)
| Item | Content |
|---|---|
| Base Tariff | 8.0% (ad valorem) |
| Section 301 Duty | +25.0% |
| IEEPA Duty | +10.0% |
| Total Tariff Rate | 43.0% |
| Tax Calculation | CIF Value × 43.0% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | USITC:4202.31.60.00 → FOOTNOTE:9903.88.01 → IEEPA:9903.01.25 |
📌 Explanation:
- This classification is for "pouches of a kind used for pocket" with a higher base rate. - The 8% base plus punitive tariffs results in the highest total tax (43.0%).
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Guide)
✅ 1. Documentation Checklist (Missing any = Delay)
| Document | Required? | Notes |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Detail materials (e.g., "Genuine Leather," "PU"), dimensions, number of card slots. |
| ✅ Commercial Invoice | ✔️ | Clearly state "Leather Card Holder," not just "Leather Goods." |
| ✅ Packing List | ✔️ | Show unit count and weight. |
| ✅ Certificate of Origin | ✔️ | Must indicate "Made in China" to trigger correct punitive tariffs. |
| ✅ Product Photos | ✔️ | Show the interior structure to prove if it is a "pocket container" (4202) or "other article" (4205). |
✅ 2. Classification Strategy (Key Tips)
🔥 “Structure Defines Tariff: 4202 is Expensive, 4205 is Cheaper!”
| Scenario | Recommended HS Code | Total Tax | Why? |
|---|---|---|---|
| Simple Leather Sleeve (No zipper, no specific pocket shape) | 4205.00.80.00 |
35.0% | Low base tariff (0%). Best for cost-saving. |
| Structured Card Holder (With flap, snap, or defined pocket) | 4202.31.30.00 |
38.7% | Standard wallet classification. |
| Premium/Complex Pouch | 4202.31.60.00 |
43.0% | Highest base tariff (8%). Avoid if possible. |
| Miscellaneous Leather Item | 4205.00.60.00 |
39.9% | Higher base than 4205.00.80.00. |
📌 Strategic Advice:
- If the card holder is simple (e.g., a slip-in sleeve), argue for 4205.00.80.00 to save 3.7% on the base tariff. - If the card holder has complex features (zipper, multiple compartments, structured shape), it likely must be classified under 4202 to comply with customs rules, despite the higher cost.
✅ 3. Special Considerations
| Situation | Handling Advice |
|---|---|
| OEM Custom Designs | Provide design drawings. If it resembles a wallet, customs will likely assign 4202. |
| Mixed Materials | If >50% by weight is leather, it stays in Chapter 42. If synthetic, check Chapter 39/42 rules. |
| Small Quantity Gifts | ❌ No De Minimis Exemption for Section 301/IEEPA goods. Even $50 items are taxed. |
| Re-export from Mexico/Vietnam | If processed substantially in a third country, may avoid US punitive tariffs. Provide full supply chain proof. |
🌍 V. Global Market Comparison (2026)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Notes |
|---|---|---|---|
| 🇺🇸 USA | 4205.00.80.00 (if simple) |
35.0% | Highest effective tax due to punitive duties. |
| 🇨🇳 China | 4202.31.30.00 |
0-10% (Import) | Standard duty. No punitive tariffs on imports. |
| 🇪🇺 EU | 4202.31.80 |
0-12% | No US-style punitive tariffs. VAT applies. |
| 🇬🇧 UK | 4202.31.00 |
0-12% | Post-Brexit rules. No Section 301. |
| 🇦🇺 Australia | 4202.31.00 |
5% | GSP may apply for some origins, but not China. |
📌 Conclusion:
- USA is the most expensive market for Chinese leather goods due to the 25% + 10% punitive tariffs. - Always aim for the lowest possible base tariff within legal classification limits (i.e., try to justify 4205 if structurally appropriate).
📌 VI. Common Mistakes & Pitfalls
❌ Mistake 1: Claiming "De Minimis" (Section 321) for small packages
👉 Consequence: Customs will seize or assess taxes. Section 301 and IEEPA goods are explicitly excluded from de minimis thresholds.
❌ Mistake 2: Misclassifying a "Wallet" as a "Travel Accessory"
👉 Consequence: Misdeclaration penalties, retroactive tax assessments, and potential loss of import privileges.
❌ Mistake 3: Ignoring the "Base Tariff" difference
👉 Consequence: Choosing 4202.31.60.00 (43%) over 4205.00.80.00 (35%) increases costs by 8% on the CIF value unnecessarily.
✅ Correct Practice:
"Leather Card Holder, Simple Sleeve Design, 100% Genuine Leather, No Zipper" → Argue for 4205.00.80.00
"Leather Card Holder, Structured Wallet, Snap Closure, Multiple Slots" → Declare 4202.31.30.00
🎯 VII. Conclusion: Smart Classification, Lower Costs
🎯 Remember the Formula:
Total Tax = Base Tariff + 25% (301) + 10% (IEEPA)
- Simple Design → 0% Base → 35% Total (Best)
- Complex Design → 3.7% Base → 38.7% Total
- High-End Pouch → 8% Base → 43.0% Total (Worst)
📌 Pro Tip:
- Consult a licensed customs broker before shipping.
- Consider pre-ruling applications with US CBP if the product structure is ambiguous.
- For US market, cost optimization starts with HS Code selection, not just negotiation with suppliers.
📣 Immediate Action:
📞 Contact your freight forwarder + Provide product photos + Confirm HS Code before production/shipping.
🚀 Clear customs smoothly, maximize margins, and scale your leather business globally!
✨ Precision in Classification is Profit in Your Pocket!
💼 Every percent saved is a percent earned!
用户评价
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。