HS 420239 Other
Quick Answer: Articles of leather or composition leather, or of textile materials, of a kind covered by heading 4202, but not specifically enumerated elsewhere, imported under HS 420239 enter the UK at 2.00%, the EU at 3.70%, and the US at 3.3% (MFN). This residual classification applies to items like small bags, pouches, and cases, not otherwise specified, often made from materials such as plastic sheeting, textile fabrics, or leather. Importers should be aware that the US offers a preferential duty rate of Free for goods originating from certain Free Trade Agreement partner countries. CustomTariffs aggregates this data, highlighting the importance of verifying specific origin-based rates.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4202390000 | 2.00 % | — | — |
| 4202390010 | 2.00 % | — | — |
| 4202390090 | 2.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4202390000 | 3.70 % | — | — |
| 4202390010 | 3.70 % | — | — |
| 4202390090 | 3.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4202392000 | 3.3% | Free (17 programs) | ["No.","kg"] |
| 4202391000 | 5.3% | Free (17 programs) | ["No.","kg"] |
| 420239 | — | — | — |
| 4202395000 | 7.8% | Free (16 programs) | ["No.","kg"] |
| 4202399000 | 20% | Free (17 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 4202.39?
Imports of Other 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 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 Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 420239 cover?
This subheading covers other small personal articles of a kind normally carried in the pocket or in a handbag, made of plastic sheeting, textile materials, vulcanized fibre, or paperboard, not specifically enumerated in preceding subheadings of heading 4202. According to the WCO Harmonized System Explanatory Notes and definitions found in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC, this includes items such as coin purses, key cases, and small cosmetic bags, provided they are not primarily designed for a specific purpose covered elsewhere.
What falls outside HS 420239?
The following products are excluded from HS 420239: articles primarily designed for a specific purpose such as travel goods (heading 4202.10-4202.31), sports bags (heading 4202.92), or briefcases (heading 4202.31). Items made from leather or composition leather are classified under heading 4202.21 or 4202.29. Furthermore, larger bags, cases, and containers not intended for pocket or handbag use, even if made of similar materials, will fall under different HS codes within heading 4202 or other chapters entirely.
What are common classification mistakes for HS 420239?
A common error is misinterpreting the "other" nature of this subheading, leading to the classification of items that should be more specifically classified under preceding subheadings of 4202 or even in other chapters. For instance, small pouches made of leather are not covered here but fall under 4202.21. Adherence to General Interpretative Rule 3(c) is crucial, ensuring that the most specific heading and subheading are applied, and if items are classifiable under two or more headings or subheadings, the one which provides the most specific description shall be preferred.
How should importers classify products under HS 420239?
The correct procedure for classifying products under HS 420239 involves a thorough examination of the product's material composition, intended use, and size. Importers and customs brokers must consult the official WCO HS Nomenclature and the specific tariff schedule of the importing country, such as the USITC HTS or the EU TARIC. They should determine if the item fits the description of "other small personal articles" and is not specifically covered by a more precise subheading within heading 4202 or elsewhere in the tariff.
How is the duty calculated for products under HS 420239?
A clutch purse made of synthetic leather, weighing 0.2 kg and declared at a customs value of $15.00 USD, would attract a US duty of $2.25. This is calculated using the MFN rate of 15% ad valorem, applied to the declared value: 15% of $15.00 = $2.25. This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for subheading 4202.32.10, which covers similar articles not of leather or composition leather.
Which trade agreements reduce duties for HS 420239?
Several free trade agreements may reduce the applicable duty rate for HS 420239, including the United States-Mexico-Canada Agreement (USMCA), which can provide duty-free entry for originating goods from Canada and Mexico. The Generalized System of Preferences (GSP) may offer preferential rates, often "Free," for eligible goods from developing countries. Documentation required to claim preference under USMCA typically involves a certification of origin, while GSP may require a GSP Form A. Specific origin rules must be met for each agreement.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 420239?
HS code 420239 covers 'Other' articles of the foregoing materials (plastics, textile materials, leatheroids, vulcanized fibre or reconstituted leather) of a kind covered by heading 4202, not specifically mentioned elsewhere. The Most Favored Nation (MFN) duty rate in the United States is 2.00% ad valorem. However, preferential duty rates may apply under various Free Trade Agreements (FTAs). For example, under the US-Australia FTA, the rate is Free (0%). It is crucial to consult the specific tariff schedule of the importing country for the applicable duty rate.
How is the duty calculated for an import under HS 420239?
The duty calculation for HS 420239 is typically based on the ad valorem method, meaning a percentage of the declared value of the goods. For instance, if a shipment of wallets valued at $5,000 is imported into the U.S. under the MFN rate of 2.00%, the duty would be calculated as: $5,000 (value) × 0.02 (duty rate) = $100.00. If a specific duty or a compound duty applies, the calculation would involve both value and quantity.
What are the classification criteria for goods falling under HS 420239?
HS code 420239 is a residual category. Goods are classified here if they are of a kind covered by heading 4202 (which includes trunks, suitcases, vanity cases, briefcases, school satchels, spectacle cases, etc.) and are made from plastics, textile materials, leatheroids, vulcanized fibre, or reconstituted leather, but are not specifically enumerated under other subheadings within 4202 (such as 4202.11 for trunks and suitcases, 4202.21 for handbags, or 4202.31 for wallets and card cases made of leather).
What documentation is typically required for imports classified under HS 420239?
Standard import documentation is generally required for goods classified under HS 420239. This includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; a bill of lading or air waybill; and potentially a certificate of origin if preferential duty rates are claimed under a trade agreement. Importers should also be prepared to provide product samples or additional information to customs authorities if requested to verify classification.
Which trade agreements commonly offer preferential duty rates for HS code 420239?
Several trade agreements can provide preferential duty rates for goods classified under HS 420239. For example, goods originating from countries with which the United States has a Free Trade Agreement, such as Australia (AU), Chile (CL), or South Korea (KR), may benefit from reduced or duty-free entry, often listed as 'Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)' in some tariff schedules, indicating duty-free status under specific agreements. It is essential for importers to verify the rules of origin for each relevant trade agreement to claim preferential treatment.