HS 420222 With outer surface of sheeting of plastics or of textile materials
Quick Answer: Handbags and similar items with an outer surface of plastic sheeting or textile materials enter the UK at rates up to 8.00%, the EU at up to 9.70%, and the US at rates up to 45% (with many preferential rates available). This classification specifically applies to articles designed for carrying personal effects, such as purses, clutch bags, and vanity cases, where the exterior is made from plastic film or fabric. Importers should be aware of the diverse tariff treatments across major markets, with the US offering significant duty-free options under specific trade agreements. CustomTariffs aggregates this data, highlighting the importance of precise classification for accurate duty assessment.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4202220000 | — | — | — |
| 4202221000 | 8.00 % | — | — |
| 4202229010 | 2.00 % | — | — |
| 4202229000 | 2.00 % | — | — |
| 4202229090 | 2.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4202220000 | — | — | — |
| 4202221000 | 9.70 % | — | — |
| 4202229000 | 3.70 % | — | — |
| 4202229010 | 3.70 % | — | — |
| 4202229090 | 3.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4202224010 | — | — | ["No.","kg"] |
| 420222 | — | — | — |
| 4202221500 | 16% | Free (A,AU,BH,CL,CO,D,IL, JO,KR,MA,NP,OM,P,PA,PE,R,S,SG) 15% (1 programs) | ["No."] |
| 4202223500 | 8.4% | Free (17 programs) | ["No.","kg"] |
| 4202224030 | — | — | ["No.","<u>kg</u>"] |
Special rates available under trade agreements including USMCA, KORUS, GSP.
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
Which Trade Agreements Reduce Duties for HS 4202.22?
Imports of With outer surface of sheeting of plastics or of textile materials may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free for USMCA, KORUS, GSP, and 15 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How to Classify This HS Code?
What products does HS 420222 cover?
This subheading covers handbags, whether or not with a shoulder strap, including those without handles, where the outer surface is made of sheeting of plastics or of textile materials. According to the World Customs Organization's Harmonized System Nomenclature, this classification applies to items primarily designed for carrying personal effects. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that the key determinant is the material of the outer surface, which must be plastic sheeting or textile materials, and the item's function as a handbag.
What falls outside HS 420222?
The following products are excluded from HS 420222: articles where the outer surface is primarily of leather, composition leather, or patent leather, which would fall under HS 4202.21. Additionally, items that are not primarily designed as handbags, such as luggage, briefcases, or wallets, are classified elsewhere. For instance, a travel duffel bag made of textile materials would typically be classified under HS 4202.92, not 4202.22, due to its primary function and design.
What are common classification mistakes for HS 420222?
A common error is misinterpreting the "outer surface" requirement, especially when composite materials are involved. General Interpretative Rule (GIR) 3(b) of the Harmonized System states that mixtures or composite goods shall be classified as if they consisted of the material or component which gives them their essential character. Importers may incorrectly classify items based on a minor component rather than the predominant material forming the outer surface, leading to misclassification under headings like 4202.21 (leather) or other headings for non-handbag items.
How should importers classify products under HS 420222?
The correct procedure for classifying products under HS 420222 involves a detailed examination of the item's construction and intended use. Importers and customs brokers must first identify the material of the outer surface, confirming it is sheeting of plastics or textile materials. Then, they must verify that the item functions as a handbag, as defined by the WCO. Consulting the specific tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, and reviewing explanatory notes and rulings is crucial for accurate classification.
How is the duty calculated for products under HS 420222?
A women's clutch handbag with an outer surface of printed textile material, weighing 0.3 kg and declared at a customs value of $50 USD, would attract a US duty. Under the USITC HTS, the Most Favored Nation (MFN) duty rate for HS 4202.22.1000 (handbags of textile materials) is 10.6% ad valorem. Therefore, the duty would be $5.30 USD (10.6% × $50 USD). This calculation is based on the declared customs value and the MFN rate published in the USITC Harmonized Tariff Schedule.
Which trade agreements reduce duties for HS 420222?
Several free trade agreements may reduce the applicable duty rate for HS 420222, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, handbags originating from Mexico or Canada may be eligible for a preferential rate of Free. To claim this preference, a self-certified origin statement on the commercial invoice or a separate certificate of origin is typically required, depending on the specific circumstances and value of the goods. Other agreements, like those with developing nations under the Generalized System of Preferences (GSP), may also offer reduced or free entry.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 4202.22, which covers handbags with an outer surface of sheeting of plastics or textile materials?
Import duty rates for HS code 4202.22 vary significantly by country. For example, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) rate is 8.00% ad valorem. However, preferential rates under Free Trade Agreements (FTAs) can be lower or even free. For instance, goods from Australia (AU) may enter duty-free under the US-Australia FTA. Always consult the specific tariff schedule of the importing country for the definitive rate applicable to your origin country.
How is the import duty for HS 4202.22 calculated, and can you provide an example?
The duty for HS 4202.22 is typically calculated on an ad valorem basis, meaning a percentage of the declared customs value of the goods. For example, if a shipment of handbags classified under 4202.22 has a declared customs value of $10,000 USD and the applicable MFN duty rate is 8.00%, the calculated duty would be $10,000 USD * 0.08 = $800 USD. Some countries may also apply specific duties based on weight or unit, so it's crucial to verify the duty calculation basis.
What are the key classification criteria for goods under HS code 4202.22, specifically regarding the 'outer surface of sheeting of plastics or of textile materials'?
The primary criterion for classification under HS 4202.22 is that the outer surface of the handbag must be made of sheeting of plastics (e.g., vinyl, PVC) or textile materials (e.g., woven fabrics, non-woven fabrics, knitted fabrics). This excludes goods with outer surfaces primarily made of leather, composition leather, or exotic skins, which fall under different HS codes. The WCO's Explanatory Notes to Chapter 42 provide detailed guidance on the interpretation of 'sheeting' and 'textile materials'.
Which common trade agreements offer preferential duty rates for HS code 4202.22, and what documentation is typically required?
Several trade agreements can provide preferential duty rates for HS 4202.22. For instance, the United States has FTAs with countries like Australia (AU), South Korea (KR), and Chile (CL), which may offer reduced or zero duties. The EU has agreements with various partners, and the UK has its own set of trade deals. To claim preferential treatment, importers typically need a 'Certificate of Origin' or a 'Statement of Origin' issued by the exporter or manufacturer, certifying that the goods meet the rules of origin stipulated in the relevant trade agreement. Always verify the specific requirements of the applicable trade agreement and the importing country's customs authority.
Are there any specific documentation requirements beyond a commercial invoice and packing list for importing goods under HS code 4202.22?
While a commercial invoice, packing list, and bill of lading are standard import documents, for HS code 4202.22, additional documentation might be required depending on the importing country and the specific nature of the goods. This could include a Certificate of Origin (especially if claiming preferential duty rates under a trade agreement), and potentially compliance declarations if the plastics or textile materials used are subject to specific safety or environmental regulations in the destination market. It is advisable for importers and customs brokers to consult the importing country's customs regulations or a licensed customs broker for precise requirements.