Tanned Leather Stationery
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 |
| 4202110030 | 43.0% | CN | US | 官方文档 |
商品图片
AI分析
👜 Tanned Leather Stationery (Leather Goods & Stationery Cases)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategy
📌 I. Product Definition & Classification: Do You Really Know "Tanned Leather Stationery"?
"Tanned Leather Stationery" in international trade usually refers to leather-made containers for carrying personal items, specifically those designed to hold documents, writing instruments, or small essentials. It is NOT paper-based stationery (like notebooks or pens). Instead, it falls under the category of "Articles of a kind normally carried in the pocket or in the handbag" made of leather or composition leather.
Key distinctions include: - Leather Wallets/Purses: Small containers for money, cards, and keys. - Leather Document Holders/Map Cases: Containers for holding papers, maps, or files. - Tobacco Pouches/Cigarette Cases: Specific leather containers for smoking accessories. - Toiletry Bags/Travel Bags: If specifically designed for leather goods, these may also fall under broader leather container codes, but "stationery" usually implies smaller, pocket/handbag-sized items.
⚠️ Key Distinction:
- If the item is a wallet, purse, map case, cigarette case, or similar small leather container → It falls under 4202.31.60.00.
- If the item is a briefcase, attache case, or school satchel (larger, structured containers) → It falls under 4202.11.00.30.
- Material Matters: Must be of leather, composition leather, plastics sheeting, textile materials, vulcanized fiber, or paperboard, or wholly/mainly covered with such materials.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Applicable Scenario | Material Requirement |
|---|---|---|---|
4202.31.60.00 |
Articles of a kind normally carried in the pocket or in the handbag: With outer surface of leather or composition leather: Other | Wallets, purses, map cases, cigarette cases, tobacco pouches, small leather document holders | Leather/Composition Leather |
4202.11.00.30 |
Trunks, suitcases, vanity cases, attache cases, briefcases, school satchels and similar containers: With outer surface of leather or composition leather: Attache cases, briefcases, school satchels, occupational luggage cases and similar containers | Briefcases, attache cases, school satchels, occupational luggage cases | Leather/Composition Leather |
🔍 Critical Reminder:
- "Stationery" in this context means containers for stationery items, not the stationery itself.
- If the item is a wallet, purse, or small pouch → Use4202.31.60.00.
- If the item is a briefcase or large document case → Use4202.11.00.30.
- Material Check: If the outer surface is not leather/composition leather (e.g., textile or plastic), different subheadings apply. The data provided specifies leather/composition leather.
💰 III. 2026 Latest Tariff Rate Details (Including Additional Taxes, Policy Add-ons)
✅ Applicable Country: USA (US)
✅ Country of Origin: China (CN)
✅ Effective Date: 2025年11月10日起 (from November 10, 2025, including subsequent imports)
🎯 1. 4202.31.60.00 —— Articles Carried in Pocket/Handbag (Leather)
| Item | Content |
|---|---|
| Base Duty Rate | 0% (ad valorem) |
| Section 301 Additional Duty | 0.0% (as per provided data) |
| IEEPA Additional Duty | 0.0% (as per provided data) |
| Total Tax Rate | 0.0% |
| Tax Calculation | CIF Value × 0.0% = $0 |
| De Minimis Eligibility | ✅ Yes (0% total tax means no high barrier) |
| Legal Basis Path | HTSUS:4202.31.60.00 → Section 301: No Additional |
📌 Explanation:
- The provided data explicitly states "基础关税: 0.0%, 加征关税: 0.0%" (Base Tariff: 0.0%, Additional Tariff: 0.0%).
- This means leather wallets, purses, and small leather containers classified under4202.31.60.00currently face NO additional tariffs from the US, even for Chinese-origin goods (as per this specific dataset).
- Note: This is highly favorable. Many other leather goods may face higher tariffs, but this specific subheading shows 0% in the provided data.
🎯 2. 4202.11.00.30 —— Attache Cases, Briefcases, School Satchels (Leather)
| Item | Content |
|---|---|
| Base Duty Rate | 0% (ad valorem) |
| Section 301 Additional Duty | 0.0% (as per provided data) |
| IEEPA Additional Duty | 0.0% (as per provided data) |
| Total Tax Rate | 0.0% |
| Tax Calculation | CIF Value × 0.0% = $0 |
| De Minimis Eligibility | ✅ Yes |
| Legal Basis Path | HTSUS:4202.11.00.30 → Section 301: No Additional |
📌 Explanation:
- Similarly, leather briefcases, attache cases, and school satchels under4202.11.00.30also show 0% total tax in the provided data.
- This suggests that high-quality leather work accessories are currently tariff-free or have minimal tax impact under this specific classification.
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Avoidance Guide)
✅ 1. Preparation Checklist (None Missing)
| Document | Must Provide | Description |
|---|---|---|
| ✅ Product Description | ✔️ | Clear name: "Leather Wallet," "Leather Attache Case," etc. Avoid vague terms like "Leather Good." |
| ✅ Material Declaration | ✔️ | Specify: "100% Tanned Leather," "Composition Leather," or "Leather-covered." |
| ✅ Product Photos | ✔️ | Show outer surface material, interior, and any hardware (zippers, clasps). |
| ✅ Commercial Invoice | ✔️ | Must match the HS Code exactly. Itemize by type (e.g., "10 Leather Wallets, Model A"). |
| ✅ Packing List | ✔️ | Detail dimensions and weight to prove it’s a "pocket/handbag" sized item vs. a "briefcase." |
| ✅ Origin Certificate | ✔️ | If applicable for any preferential treatments (though currently 0% anyway). |
✅ 2. Declaration Tips (Key Mnemonics)
🔥 "Small is Pocket, Large is Briefcase; Leather is Key, Material Matters!"
| Scenario | Correct HS Code | Wrong Practice |
|---|---|---|
| Wallet, Purse, Cardholder | 4202.31.60.00 |
Misdeclaring as "Briefcase" → Potential reclassification issues |
| Attache Case, Briefcase | 4202.11.00.30 |
Misdeclaring as "Wallet" → Undervaluation risk |
| Textile/Plastic Covered | NOT 4202.31/4202.11 |
Using these codes for non-leather items → Customs Penalty! |
| Mixed Materials | Depends on Main Covering | Assuming "leather lining" makes it leather → Incorrect if outer surface is not leather |
✅ 3. Special Case Handling
| Scenario | Handling Advice |
|---|---|
| OEM Leather Goods | Provide customer design specs to prove "normal carrying in pocket/handbag" use. |
| Leather-Plastic Mix | If outer surface is >50% leather, use leather codes. If not, use textile/plastic codes. |
| Sample Items | Clearly mark "Sample" but declare value accurately; duty still applies unless de minimis threshold met. |
| High-Value Leather | Ensure material is genuine tanned leather. If it’s "faux leather" (PVC/PU), it may fall under different codes with different duties. |
🌍 V. Global Main Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification Requirements | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 4202.31.60.00 / 4202.11.00.30 |
0.0% (as per data) | None specific for leather | Favorable under current data |
| 🇨🇳 China | 4202.31.60.00 / 4202.11.00.30 |
Varies (Export Duty) | CCC (if applicable) | Check import duties |
| 🇪🇺 EU | 4202.31.60 / 4202.11.00 |
0% - 4% (depending on exact type) | CE (if electronic parts) | Standard leather duties |
| 🇬🇧 UK | 4202.31.60 / 4202.11.00 |
0% - 4% | UKCA (if applicable) | Post-Brexit tariffs apply |
| 🇯🇵 Japan | 4202.31.60 / 4202.11.00 |
0% - 6% | PSE (if electronic) | Free Trade Agreement benefits may apply |
📌 Conclusion:
- USA offers 0% total tax for these specific leather goods under the provided data, making it a highly competitive market for tanned leather stationery.
- EU/UK/Japan have low but non-zero tariffs; check for FTA benefits.
- Key Risk: Misclassification as non-leather goods could lead to higher duties or rejection.
📌 VI. Common Errors & Pitfall Guide (Blood-Teaching Lessons)
❌ Error 1: Calling "Leather Notebook Cover" a "Stationery"
👉 Consequence: If it’s a case, it’s 4202.31.60.00. If it’s just a paper cover, it’s Chapter 49 (Paper). Misclassification leads to duty underpayment.
❌ Error 2: Using "Plastic" HS Code for Leather Goods
👉 Consequence: If outer surface is leather, using plastic codes → Customs Penalty + Back Taxes.
❌ Error 3: Ignoring "Outer Surface" Rule
👉 Consequence: If a bag has leather lining but plastic exterior, it does not qualify for 4202.31/4202.11 leather codes. It must be classified under textile/plastic codes.
❌ Error 4: Vague Description "Leather Goods"
👉 Consequence: Customs may seize goods for lack of clarity. Always specify: "Leather Wallet," "Leather Attache Case," etc.
✅ Correct Practice:
"100% Tanned Leather Wallet, Black, Model XYZ, Outer Surface: Leather, Interior: Fabric, For Carrying Money/Cards"
🎯 VII. Conclusion: Professional Declaration, Save Time & Money!
🎯 Remember the Mnemonic:
🔹 "Small = Wallet (
4202.31), Large = Briefcase (4202.11)"
🔹 "Leather Outer = 0% Tax (in this dataset), Plastic/Textile = Different Codes"
🔹 "Be Specific: No Vague 'Leather Goods'!"
📌 Pro Tip:
- Since the tax rate is 0%, compliance is even more critical. Any misclassification could lead to audit flags or penalties for incorrect reporting.
- Ensure material certificates are ready to prove the outer surface is indeed tanned leather.
- For high-volume shipments, consider Advance Rulings from US Customs to confirm HS Code classification.
📣 Immediate Action:
📞 Contact Professional Customs Broker + Provide Product Photos + Confirm Outer Material
🚀 Your Leather Stationery, 0% Tax, Smooth Clearance, Maximum Profit!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Dollar Saved is a Dollar Earned!
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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。