HS 420292 With outer surface of sheeting of plastics or of textile materials
Quick Answer: Bags and similar containers imported under HS 4202.92 enter the UK at rates up to 8.00%, the EU at rates up to 9.70%, and the US at rates up to 40%, with many preferential rates available. This classification specifically covers travel goods, shopping bags, and similar containers, provided their outer surface is made of sheeting of plastics or textile materials. This excludes items with outer surfaces of leather, composition leather, or paperboard. Importers and customs brokers should carefully verify the specific material composition of the outer surface to ensure correct classification and duty assessment. CustomTariffs aggregates this data, highlighting the importance of precise material identification for accurate tariff application.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4202921100 | 8.00 % | — | — |
| 4202921900 | 8.00 % | — | — |
| 4202929100 | 2.00 % | — | — |
| 4202920000 | — | — | — |
| 4202921500 | 6.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4202920000 | — | — | — |
| 4202921100 | 9.70 % | — | — |
| 4202921500 | 6.70 % | — | — |
| 4202921900 | 9.70 % | — | — |
| 4202929100 | 2.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4202920807 | — | — | ["No.","<u>kg</u>"] |
| 4202920805 | — | — | ["No.","<u>kg</u>"] |
| 4202920809 | — | — | ["No.","<u>kg</u>"] |
| 4202923305 | — | — | ["No.","kg"] |
| 42029208 | 7% | Free (16 programs) | — |
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 4202.92?
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 (AU,BH,CL,CO,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 420292 cover?
This subheading covers travel goods, handbags, and similar containers, specifically those with an outer surface composed entirely or in part of sheeting of plastics or of textile materials. According to the World Customs Organization's Harmonized System Explanatory Notes, this includes items like suitcases, briefcases, vanity cases, and rucksacks where the visible outer surface is made from plastic sheeting or woven/non-woven textile fabrics. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm this scope, focusing on the material of the exterior. For example, a duffel bag made from polyester fabric with a plastic coating falls under this classification.
What falls outside HS 420292?
The following products are excluded from HS 420292: items with an outer surface of leather, composition leather, or patent leather, which are classified under other subheadings within heading 4202. Additionally, rigid containers such as trunks and cases made of metal or wood, or those primarily constructed from materials other than plastic sheeting or textile materials, are not covered. For instance, a metal toolbox or a wooden jewelry box would be classified elsewhere, typically under chapters related to their primary material composition, not under heading 4202.
What are common classification mistakes for HS 420292?
A common error is misinterpreting the "outer surface" requirement. General Interpretative Rule 3(b) of the Harmonized System, concerning goods consisting of different materials or components, is often overlooked. Importers may incorrectly classify items where the primary material of the outer surface is not sheeting of plastics or textile materials, or where a significant portion of the outer surface is made of other materials like metal or leather. For instance, a suitcase with a significant leather trim might be mistakenly classified here instead of under a leather-specific subheading.
How should importers classify products under HS 420292?
The correct procedure for classifying products under HS 420292 involves a thorough examination of the product's construction and materials. Importers and customs brokers must identify the material that forms the outermost surface of the item. If this outer surface is predominantly sheeting of plastics or textile materials, and the item is a type of travel good, handbag, or similar container, then HS 420292 is likely applicable. Consulting the official tariff schedules, such as the USITC HTS or the UK Trade Tariff, and reviewing the Explanatory Notes for heading 4202 is crucial for accurate determination.
How is the duty calculated for products under HS 420292?
A backpack made of polyester fabric, weighing 1.5 kg and declared at a customs value of $50 USD, would attract a US duty of $7.50. This is calculated using the Most Favored Nation (MFN) duty rate of 15% ad valorem, applied to the customs value. The calculation is: 15% of $50 USD = $7.50. This rate is published in the USITC Harmonized Tariff Schedule of the United States (HTSUS) under subheading 4202.92.3000 for backpacks.
Which trade agreements reduce duties for HS 420292?
Several free trade agreements may reduce the applicable duty rate for HS 420292, including the United States-Mexico-Canada Agreement (USMCA), which can provide a duty-free rate for qualifying goods originating from Canada or Mexico. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) also offers preferential rates for originating goods from member countries. To claim these preferences, a self-certified origin statement for USMCA or a specific origin declaration for CPTPP is typically required, depending on the origin country and the specific tariff provision.
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FAQ
What are the typical import duty rates for goods classified under HS code 4202.92?
The Most Favored Nation (MFN) duty rate for goods under HS code 4202.92, which covers 'Trunks, suit-cases, vanity cases, executive-cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, holsters and similar containers; travelling-bags, insulated food or beverages containers, toilet bags, rucksacks, handbags, shopping bags, wallets, purses, map cases, cigarette-cases, tobacco-pouches, toilet cases, tool bags, sports bags, luggage and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or paper,' can vary significantly. For example, the U.S. Harmonized Tariff Schedule (USHTS) lists a general rate of 17.5% ad valorem for many items in this category, though specific subheadings might have different rates. The EU's TARIC system and the UK's Trade Tariff also provide specific rates applicable within those jurisdictions. It is crucial to consult the relevant national tariff schedule for the exact rate applicable to your specific import.
How is the import duty for HS 4202.92 calculated, and can you provide an example?
The duty calculation for HS code 4202.92 is typically based on the 'ad valorem' method, meaning a percentage of the declared customs value of the goods. For instance, if a shipment of backpacks (falling under 4202.92) has a declared customs value of $10,000 USD and the applicable MFN duty rate is 17.5%, the import duty would be calculated as: $10,000 (Customs Value) × 0.175 (Duty Rate) = $1,750 USD. Always ensure your customs value is correctly determined according to international trade rules (e.g., WTO valuation agreement).
What are the preferential duty rates available for HS code 4202.92 under trade agreements?
Preferential duty rates for HS code 4202.92 are available under various Free Trade Agreements (FTAs). For example, under the USMCA (United States-Mexico-Canada Agreement), goods originating from Canada or Mexico may receive duty-free treatment. Similarly, agreements like the Central America-Dominican Republic-United States Free Trade Agreement (CAFTA-DR) can offer reduced or zero duties for qualifying goods from member countries. The provided sample rates indicate 'Free (AU,BH,CL,CO,E,IL,JO, KR,MA,NP,OM,P,PA,PE,S,SG)', suggesting potential duty-free access from countries like Australia (AU), Bahrain (BH), Chile (CL), etc., likely under specific trade pacts. Importers must ensure their goods meet the rules of origin criteria for the relevant trade agreement to claim preferential treatment.
What documentation is typically required for importing goods under HS code 4202.92?
When importing goods classified under HS code 4202.92, standard customs documentation is required. This includes a commercial invoice detailing the description, quantity, unit price, and total value of the goods; a packing list specifying the contents of each package; and a bill of lading or air waybill as the transport document. Crucially, to claim preferential duty rates under a trade agreement, a proof of origin, such as a certificate of origin or a declaration of origin completed by the exporter, is mandatory. Depending on the importing country and the specific product, additional certifications or permits might be necessary, so consulting the importing country's customs authority is advisable.
What are the key criteria for classifying an item under HS code 4202.92, specifically 'With outer surface of sheeting of plastics or of textile materials'?
The primary criterion for classification under HS code 4202.92, specifically the subheading 'With outer surface of sheeting of plastics or of textile materials,' is the material composition of the exterior surface of the container or bag. The item must be one of the enumerated types of containers (e.g., travelling-bags, rucksacks, handbags, tool bags). The outer surface must be predominantly made of sheeting of plastics (like PVC, PU, nylon) or textile materials (like polyester, cotton, canvas). If the outer surface is primarily of leather or composition leather, it would fall under a different subheading (4202.11-4202.19). If the item is not a container listed in heading 4202, or if its outer surface is made of other materials (e.g., metal, wood), it would be classified elsewhere. Always refer to the General Rules for the Interpretation of the Harmonized System (GRI) and the Explanatory Notes for heading 4202 for definitive guidance.