HS 420231 Articles of a kind normally carried in the pocket or in the handbag
Quick Answer: Articles of a kind normally carried in the pocket or in the handbag imported under HS 420231 enter the UK at 2.00%, the EU at 3.00%, and the US at 3.7% under the MFN rate. This classification encompasses a variety of small personal items typically kept in pockets or handbags, such as wallets, coin purses, key cases, and cardholders, when made of leather or composition leather. Other materials may fall under different subheadings. Importers should verify specific material composition as it can impact duty rates. CustomTariffs aggregates this data for compliance planning.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4202310000 | 2.00 % | — | — |
| 4202310010 | 2.00 % | — | — |
| 4202310090 | 2.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4202310090 | 3.00 % | — | — |
| 4202310000 | 3.00 % | — | — |
| 4202310010 | 3.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 420231 | — | — | — |
| 4202313000 | 3.7% | Free (17 programs) | ["No."] |
| 4202316000 | 8% | Free (A,AU,BH, CL,CO,D,IL, JO,KR,MA,NP,OM,P,PA,PE,R,S,SG) 6.4% (1 programs) | ["No."] |
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 4202.31?
Imports of Articles of a kind normally carried in the pocket or in the handbag 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 (A,AU,BH, CL,CO,D,IL, JO,KR,MA,NP,OM,P,PA,PE,R,S,SG) 6.4% for USMCA, KORUS, GSP, and 14 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 420231 cover?
This subheading covers articles of a kind normally carried in the pocket or in the handbag, specifically those made of plastic sheeting or of textile materials. According to the World Customs Organization's Harmonized System Nomenclature, this includes items like wallets, coin purses, and card cases, provided they are designed for personal carriage. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database further clarify that these items are distinguished by their size and intended use for convenient carrying of personal effects.
What falls outside HS 420231?
The following products are excluded from HS 420231: larger bags, briefcases, or luggage that are not typically carried in a pocket or handbag, even if made of similar materials. For instance, backpacks (HS 420292), travel bags (HS 420299), or larger clutch purses designed to hold more than just essential personal items would be classified elsewhere. Items made primarily of leather or composition leather, even if pocket-sized, are also excluded and fall under HS 420232.
What are common classification mistakes for HS 420231?
A common error is misinterpreting the "normally carried in the pocket or in the handbag" criterion. Importers may incorrectly classify larger items that could technically fit into a very large handbag but are not designed for that purpose. Another mistake involves confusing the material composition; for example, classifying a leather wallet under this subheading instead of HS 420232. Adherence to General Interpretative Rule 1 and 3(b) is crucial for determining the essential character of the article.
How should importers classify products under HS 420231?
The correct procedure for classifying products under HS 420231 involves a two-step process: first, confirm the article is designed to be carried in a pocket or handbag. Second, verify that the primary material is plastic sheeting or textile material, excluding leather or composition leather. Importers and customs brokers should consult the official tariff schedules of the importing country, such as the USITC HTS or the UK Trade Tariff, and review explanatory notes from the WCO for definitive guidance.
How is the duty calculated for products under HS 420231?
A clutch purse made of textile material, weighing 0.2 kg and declared at a customs value of $50 USD, would attract a US duty of $12.50. This is calculated using the Most Favored Nation (MFN) rate of 25% ad valorem, applied to the declared value. The calculation is: 25% × $50 USD = $12.50 USD. This rate is published in the USITC Harmonized Tariff Schedule (HTSUS) under subheading 4202.31.00.
Which trade agreements reduce duties for HS 420231?
Several free trade agreements may reduce the applicable duty rate for HS 420231, including the United States-Mexico-Canada Agreement (USMCA), which can result in a Free duty rate for qualifying goods originating from Canada or Mexico. The Generalized System of Preferences (GSP) may also offer reduced or Free duty rates for eligible products from developing countries. To claim preference under USMCA, a valid Certificate of Origin is typically required, while GSP often necessitates a GSP Form A or a self-certified origin statement.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 420231, covering articles normally carried in pockets or handbags?
The Most Favored Nation (MFN) duty rate for HS code 420231 is generally 3.7% ad valorem in the United States. However, preferential duty rates are available for goods originating from countries with which the U.S. has trade agreements. For example, under the U.S.-Korea Free Trade Agreement (KORUS FTA), the duty rate is Free. Importers must ensure they have the necessary proof of origin to claim these preferential rates. Always consult the latest Harmonized Tariff Schedule of the United States (HTSUS) for the most current rates and any applicable quantitative restrictions or special requirements.
How is the import duty for HS code 420231 calculated, and can you provide an example?
The duty for HS code 420231 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For instance, if a shipment of wallets (classified under 420231) has a declared customs value of $10,000 and the MFN duty rate is 3.7%, the calculated duty would be $10,000 \times 0.037 = $370. If the goods originate from a country with a Free Trade Agreement, such as South Korea under KORUS FTA, the duty would be $0, provided the importer submits valid proof of origin.
What are the key classification criteria for articles to be classified under HS code 420231?
HS code 420231 specifically covers 'Articles of a kind normally carried in the pocket or in the handbag.' This includes items such as wallets, coin purses, key cases, card cases, and passport holders, regardless of the material (leather, textile materials, plastics, etc.), provided they are designed and intended for such portable use. The critical factor is the size, shape, and intended function of the article. Items that are significantly larger or designed for different primary uses, even if they can be carried in a handbag, would likely be classified elsewhere.
Which common trade agreements offer preferential duty rates for goods classified under HS code 420231 entering the United States?
Several trade agreements provide preferential duty rates, often Free, for goods under HS code 420231 entering the United States. Notable examples include agreements with South Korea (KORUS FTA), Australia (AUSFTA), Chile (CLTCL), Singapore (SFTAA), and various others listed in the HTSUS under Chapter 98 or specific country annexes. To benefit from these reduced or eliminated duties, importers must possess a valid Certificate of Origin or other acceptable proof of origin documentation demonstrating that the goods meet the rules of origin stipulated in the respective trade agreement.
Are there specific documentation requirements beyond the commercial invoice and packing list for importing articles under HS code 420231?
While a commercial invoice, packing list, and bill of lading are standard import documents, specific requirements for HS code 420231 primarily revolve around proving preferential origin if claiming reduced or free duties. This typically involves a Certificate of Origin issued by the exporting country's competent authority or a declaration of origin from the exporter, depending on the trade agreement. For certain materials, such as those made from endangered species, additional CITES (Convention on International Trade in Endangered Species of Wild Fauna and Flora) permits may be required. Always verify the specific requirements based on the country of origin and the applicable trade agreement with U.S. Customs and Border Protection (CBP) or consult with your customs broker.