wallet
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4202321000 | 0.0% | CN | US | 官方文档 |
| 4202316000 | 43.0% | CN | US | 官方文档 |
| 4205006000 | 39.9% | CN | US | 官方文档 |
| 4205008000 | 35.0% | CN | US | 官方文档 |
商品图片
AI分析
👜 Wallets (Handbags / Pouches for Personal Items)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategy
📌 Part 1: Product Definition & Classification: Do You Really Understand "Wallets"?
In international trade, "Wallets" are not a single monolithic category. Their classification depends entirely on material composition and physical form. Misclassification leads to significant duty discrepancies, ranging from 12.1¢/kg to 43.0% ad valorem.
There are two main pathways: 1. Synthetic/Textile/Plastic Materials: Classified under Chapter 42, Heading 4202 (Subheading 4202.32). 2. Leather or Composition Leather: Classified under Chapter 42, Heading 4202 (Subheading 4202.31) or Chapter 42, Heading 4205.
⚠️ Key Distinction Point:
- If made of plastic sheeting, textile, or laminated materials → Go to 4202.32.10.00
- If made of leather or outer surface is leather → Go to 4202.31.60.00
- If made of leather/regen-leather (other than head coverings) → Go to 4205.00.60.00 or 4205.00.80.00
📦 Part 2: HS Code Classification Details (2026 Latest Tariff Authority)
| HS Code | Product Description | Material Basis | Key Feature |
|---|---|---|---|
4202.32.10.00 |
Wallets, of plastic sheeting or of textile materials | Plastic, Textile, Laminated | Outer surface is not leather; may include synthetic fabrics or plastic laminates. |
4202.31.60.00 |
Wallets of an outer surface of leather or of composition leather | Leather, Comp. Leather | Must have an outer surface of genuine leather or artificial leather. Often shaped like handbags/pouches. |
4205.00.60.00 |
Other articles of leather or of composition leather | Leather, Regen. Leather | Broad category for leather articles not specified elsewhere. |
4205.00.80.00 |
Other articles of leather or of composition leather (Synthetic) | Synthetic Leather | Articles made of synthetic leather or other leather materials not covered by previous codes. |
🔍 Critical Reminder:
- Leather Definition: "Outer surface of leather" is a strict requirement for4202.31.60.00. If the lining is leather but the outer is synthetic, it does not qualify. - Material Mix: If a wallet contains both leather and textile, customs will typically classify it based on the outer surface material or the essential character of the item.
💰 Part 3: 2026 Latest Tariff Rate Breakdown (Including Additional Duties & Policies)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: Current rates apply (Section 301 + Section 122)
🎯 1. 4202.32.10.00 —— Wallets of Plastic or Textile Materials
| Item | Content |
|---|---|
| Base Duty | 12.1¢/kg (Specific Duty) + 4.6% (Ad Valorem) |
| Section 301 Duty | +25.0% (Ad Valorem) |
| Section 122 Duty | +10.0% (Ad Valorem) |
| Total Effective Rate | Variable: Depends on weight vs. value. For high-value items, the percentage dominates. Approx. ~39.6% + 12.1¢/kg for typical wallets. |
| Tax Calculation | (CIF Value × (4.6% + 25% + 10%)) + (Weight × $0.121) |
| De Minimis Exemption | ❌ Not Applicable (Section 301 goods are excluded from $800 de minimis if origin is China, subject to current enforcement). |
| Legal Basis Path | HTSUS:4202.32.10 → USITC:301 → Section122:10% |
📌 Explanation:
- This is the most common code for PU leather, synthetic, fabric, or plastic wallets. - The 12.1¢/kg is a specific duty added to the ad valorem rate. - Total Burden: High. The combination of 39.6% ad valorem + specific duty makes this costly for heavy, low-value wallets.
🎯 2. 4202.31.60.00 —— Wallets of Leather/Comp. Leather (Outer Surface)
| Item | Content |
|---|---|
| Base Duty | 8.0% (Ad Valorem) |
| Section 301 Duty | +25.0% (Ad Valorem) |
| Section 122 Duty | +10.0% (Ad Valorem) |
| Total Effective Rate | 43.0% |
| Tax Calculation | CIF Value × 43.0% |
| De Minimis Exemption | ❌ Not Applicable (High risk of audit). |
| Legal Basis Path | HTSUS:4202.31.60 → USITC:301 → Section122:10% |
📌 Explanation:
- Applies to wallets where the outer surface is leather or composition leather. - Highest Flat Percentage: At 43%, this is the most expensive ad valorem rate among the options. - Warning: If customs determines the "outer surface" is not leather (e.g., coated fabric), you may be reassessed to4202.32.10.00, which could result in a refund or penalty depending on value.
🎯 3. 4205.00.60.00 —— Other Leather Articles (Regen. Leather/Other)
| Item | Content |
|---|---|
| Base Duty | 4.9% (Ad Valorem) |
| Section 301 Duty | +25.0% (Ad Valorem) |
| Section 122 Duty | +10.0% (Ad Valorem) |
| Total Effective Rate | 39.9% |
| Tax Calculation | CIF Value × 39.9% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | HTSUS:4205.00.60 → USITC:301 → Section122:10% |
📌 Explanation:
- Used for leather articles that do not fit the specific "wallet/pouch" description of 4202.31, or are made of regenerated leather. - Slightly better than4202.31.60.00(39.9% vs 43.0%).
🎯 4. 4205.00.80.00 —— Other Leather/Synthetic Articles
| Item | Content |
|---|---|
| Base Duty | 0.0% (Ad Valorem) |
| Section 301 Duty | +25.0% (Ad Valorem) |
| Section 122 Duty | +10.0% (Ad Valorem) |
| Total Effective Rate | 35.0% |
| Tax Calculation | CIF Value × 35.0% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | HTSUS:4205.00.80 → USITC:301 → Section122:10% |
📌 Explanation:
- This is the lowest total percentage rate (35%) in the dataset. - Caution: This code is often for "Other" articles. If your product is clearly a wallet, using this code carries a high misclassification risk. Only use if the product is not strictly a "handbag/pouch" type wallet but rather a leather accessory (e.g., key holder, card case not in pocket shape) and made of synthetic/other leather.
🛠️ Part 4: Customs Clearance Practical Advice (Field Pitfall Avoidance Guide)
✅ 1. Required Documentation Checklist (No Exceptions)
| Document | Required? | Description |
|---|---|---|
| ✅ Product Specifications | ✔️ | Must clearly state Material Composition (e.g., "100% PU Leather Outer, Polyester Lining"). |
| ✅ Physical Samples/Photos | ✔️ | High-res photos showing the outer surface texture and stitching. |
| ✅ Commercial Invoice | ✔️ | Must match the HS Code. Avoid vague terms like "Bag"; use "Wallet, Synthetic Material". |
| ✅ Packing List | ✔️ | Include Net Weight (critical for 4202.32.10.00 which has a per-kg duty). |
| ✅ Material Test Report | ✔️ | If claiming Leather for 4202.31.60.00, a lab test confirming leather content may be requested. |
✅ 2. Declaration Strategy (Key Mantra)
🔥 “Material Defines Code, Weight Affects Cost, Label Must Match!”
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Synthetic/PU Wallet | 4202.32.10.00 |
Using Leather codes to save tax → Penalty for Fraud |
| Genuine Leather Wallet | 4202.31.60.00 |
Using Synthetic codes → Underpayment + Interest |
| Mixed Material | Analyze Outer Surface | Guessing → Customs Audit & Detention |
| Lightweight Wallet | Emphasize Weight for 4202.32.10 |
Ignoring Weight → Overpaying Specific Duty |
✅ 3. Special Situations Handling
| Situation | Handling Advice |
|---|---|
| OEM Custom Wallets | Provide design sketches and material specs. Prove if "Outer Surface" is leather. |
| Wallet with Plastic Windows | If outer is leather with PVC window, it is still Leather (4202.31.60.00). |
| Textile Wallet with Leather Trim | If leather trim is not the outer surface, classify as Textile (4202.32.10.00). |
| Gift Sets (Wallet + Belt) | Declared separately or as a set? If set, rule of essential character applies. Usually, the wallet dictates the code if dominant. |
🌍 Part 5: Global Market Customs Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Total Tax (China Origin) | Certification | Remarks |
|---|---|---|---|---|
| 🇺🇸 USA | 4202.32.10.00 (Synthetic) |
~39.6% + $0.121/kg | No specific cert | High duty due to Sec 301 + 122 |
| 🇺🇸 USA | 4202.31.60.00 (Leather) |
43.0% | No specific cert | Highest percentage rate |
| 🇨🇳 China | 4202.32.10.00 |
~20-25% | CCC (if applicable) | Lower base duty |
| 🇪🇺 EU | 4202.32.00 |
~6% | CE (if electronics) | No Sec 301 equivalent |
| 🇬🇧 UK | 4202.32.00 |
~6% | UKCA | Post-Brexit rules apply |
📌 Conclusion:
- USA is the most expensive market due to Section 301 (25%) and Section 122 (10%) tariffs. - Material Selection is Key: Synthetic wallets (4202.32) have a specific duty component, while Leather wallets (4202.31) have a high flat percentage. - For Profit Maximization: Evaluate if the product can be classified under4205.00.80.00(35%) if structurally justified, but risk is high.
📌 Part 6: Common Errors & Pitfall Guide (Blood & Tears Lessons)
❌ Error 1: Calling a "PU Leather" wallet "Genuine Leather" to avoid higher taxes
👉 Consequence: Customs lab test reveals synthetic material → Reclassification to 4202.32 + Fine + Seizure.
❌ Error 2: Ignoring the "Outer Surface" rule for Leather classification
👉 Consequence: A fabric wallet with leather lining is classified as Fabric (4202.32) → Retroactive Tax Adjustment.
❌ Error 3: Miscalculating Weight for 4202.32.10.00
👉 Consequence: Under-declaring weight leads to underpayment of Specific Duty (12.1¢/kg) → Penalties.
❌ Error 4: Using 4205.00.80.00 for standard wallets
👉 Consequence: Customs argues it’s a "Wallet" (specific good) → Reclassification to 4202 series → Back taxes.
✅ Correct Practice:
“Wallet, Synthetic Material (PU), Outer Surface, for Personal Use, Model ABC, 100% Polyester Lining”
🎯 Part 7: Conclusion: Precise Classification Saves Money!
🎯 Remember the Mantra:
🔹 “Synthetic Textile? Check Weight + 39.6%!”
🔹 “True Leather? Pay the 43% Premium!”
🔹 “Don’t Fake the Material, Customs Knows!”
📌 Pro Tip:
If your wallet is made of nylon or canvas (textile), 4202.32.10.00 is your best friend. If it is genuine leather, prepare for 4202.31.60.00.
Always get a Pre-Ruling (Advance Ruling) from CBP if the material is ambiguous (e.g., "Leather-like" coated fabric).
📣 Immediate Action:
📞 Verify Material Certificate → 📝 Select Correct HS Code → 🚀 Clear Customs Smoothly!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Percentage Point Counts in International Trade!
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。