HS 420232 With outer surface of sheeting of plastics or of textile materials
Quick Answer: Articles of a kind covered by HS 4202, with an outer surface of sheeting of plastics or of textile materials, enter the UK at 2.00%, the EU at 3.70%, and the US at 12.1¢/kg + 4.6% (MFN). This classification pertains to items like wallets, purses, and similar small personal goods, as well as certain types of bags and cases, where the exterior is made from plastic sheeting or fabric. Importers should be aware of potential variations in duty rates across different free trade agreement partners, particularly in the US. CustomTariffs aggregates this data to assist in compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4202329000 | 2.00 % | — | — |
| 4202329010 | 2.00 % | — | — |
| 4202329090 | 2.00 % | — | — |
| 4202320000 | — | — | — |
| 4202321000 | 8.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4202321000 | 9.70 % | — | — |
| 4202329010 | 3.70 % | — | — |
| 4202329090 | 3.70 % | — | — |
| 4202320000 | — | — | — |
| 4202329000 | 3.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4202321000 | 12.1¢/kg + 4.6% | Free (17 programs) | ["No.","kg"] |
| 420232 | — | — | — |
| 4202322000 | 20% | Free (17 programs) | ["No."] |
| 4202324000 | 6.3% | Free (A,AU,BH,CL,CO,D,IL,JO,KR, MA,NP,OM,P,PA,PE,S,SG) 4.9% (1 programs) | ["No.","kg"] |
| 4202328000 | 5.7% | Free (18 programs) | ["No.","kg"] |
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 4202.32?
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 (A,AU,BH,CL,CO,D,IL,JO,KR, MA,NP,OM,P,PA,PE,S,SG) 16.6% 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 420232 cover?
This subheading covers articles of a kind typically carried in the pocket or in the handbag, specifically those with an outer surface made of sheeting of plastics or of textile materials. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this includes items like wallets, coin purses, card cases, and key cases. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database further clarify that the defining characteristic is the outer surface material and the item's intended use for carrying small personal effects.
What falls outside HS 420232?
The following products are excluded from HS 420232: articles with an outer surface of leather, composition leather, or patent leather, which are classified under other subheadings of heading 4202. Additionally, larger bags such as handbags, briefcases, or backpacks, even if made of plastic sheeting or textile materials, are classified under different headings. Items primarily designed for other purposes, such as cosmetic bags with a rigid structure or specialized tool pouches, would also not fall under this subheading.
What are common classification mistakes for HS 420232?
A common error is misinterpreting the "outer surface" requirement, leading to the classification of items with mixed materials incorrectly. For instance, if the primary outer surface is not sheeting of plastics or textile materials, but rather metal or another material, it would be excluded. Furthermore, confusion can arise with items that are similar in function but differ in construction or intended use, potentially leading to misclassification under heading 4202 or even other chapters, contrary to General Rule of Interpretation (GRI) 1.
How should importers classify products under HS 420232?
The correct procedure for classifying products under HS 420232 involves a thorough examination of the item's construction and intended use. Importers and customs brokers must verify that the outer surface is indeed sheeting of plastics or textile materials and that the article is designed for carrying small personal effects, such as wallets or coin purses. Consulting the official tariff schedules of the importing country, such as the USITC HTS or the UK Trade Tariff, and reviewing explanatory notes from the WCO is crucial for accurate classification.
How is the duty calculated for products under HS 420232?
A set of 100 plastic card holders, each measuring 10 cm x 7 cm with an outer surface of PVC sheeting, declared at a customs value of $50.00 USD, would attract a US duty of $3.50. This is calculated using the Most Favored Nation (MFN) duty rate of 7.0% ad valorem applied to the declared value ($50.00 × 0.07 = $3.50). This rate is published in the USITC Harmonized Tariff Schedule of the United States (HTSUS) under subheading 4202.32.1000.
Which trade agreements reduce duties for HS 420232?
Several free trade agreements may reduce the applicable duty rate for HS 420232, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for eligible originating goods from Canada and Mexico. Additionally, goods originating from countries benefiting from the Generalized System of Preferences (GSP) to the United States may also receive preferential duty rates, potentially Free. To claim these preferences, a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries is typically required, depending on the importing jurisdiction's specific requirements.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 420232, and how do preferential rates apply?
HS code 420232, covering articles with an outer surface of sheeting of plastics or textile materials (such as wallets, card cases, and coin purses), has varied duty rates depending on the importing country. For example, under the U.S. Harmonized Tariff Schedule (USHTS), the Most Favored Nation (MFN) rate is often 2.00% ad valorem. However, preferential rates under Free Trade Agreements (FTAs) can significantly reduce or eliminate these duties. For instance, goods originating from countries with FTAs with the U.S. may benefit from duty-free entry. Always consult the specific tariff schedule of the destination country and verify the rules of origin for preferential treatment.
How is the duty calculated for HS code 420232 when a specific duty component is involved?
Some duty rates for HS 420232 are a combination of ad valorem (based on value) and specific (based on weight or unit) duties. For example, a rate might be listed as '$1.10/kg + 40% ad valorem'. If you import 10 kg of goods valued at $500, the duty calculation would be: (10 kg * $1.10/kg) + (40% * $500) = $11.00 + $200.00 = $211.00. This dual calculation method requires careful attention to both the declared value and the net weight of the goods.
What are the key classification criteria for goods falling under HS code 420232?
The primary criterion for classification under HS 420232 is that the article must have an outer surface predominantly made of sheeting of plastics or textile materials. This includes items like wallets, card cases, coin purses, and similar small personal items. The material of the outer surface is determinative. If the outer surface is of leather or composition leather, it would fall under a different HS code (e.g., 420231). Ensure the material composition is accurately declared and verifiable.
What documentation is typically required for importing goods classified under HS 420232?
Standard import documentation for HS 420232 includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; and a bill of lading or air waybill. Crucially, you must be prepared to provide proof of the outer surface material, such as manufacturer's declarations or test reports, especially if Customs authorities question the classification. If claiming preferential duty rates, a certificate of origin or other proof of origin compliant with the relevant trade agreement is mandatory.
Which major trade agreements commonly offer reduced or zero duties for HS code 420232?
Several trade agreements can impact the duty rates for HS code 420232. For instance, the United States has FTAs with countries like Australia (AU), Bahrain (BH), Canada (CA - USMCA), Chile (CL), Colombia (CO), Israel (IL), Jordan (JO), South Korea (KR), Mexico (MX - USMCA), Morocco (MA), Oman (OM), Panama (PA), Peru (PE), Singapore (SG), and the Dominican Republic (D - CAFTA-DR). Goods originating from these partner countries may be eligible for duty-free entry or significantly reduced rates, as indicated by the 'Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)' notation in some tariff schedules. Importers must ensure their goods meet the specific rules of origin for each agreement to claim these benefits.