HS Code for Leather wallets

Leather wallets are classified under HS code 4202.31. This classification is found in Chapter 42, which covers articles of leather, saddlery, and travel goods. Heading 4202 is a broad heading for containers like trunks, suitcases, and handbags. Subheading 4202.31 is specifically for articles of a kind normally carried in the pocket or in the handbag, with the outer surface of leather or composition leather. This includes items like billfolds, change purses, and key cases. The primary criteria for this classification are the item's size and its exterior material. The "outer surface" rule is a fundamental principle in Chapter 42; if the exterior is leather, the item is classified here regardless of the internal lining material. This distinguishes these items from those with outer surfaces of plastic sheeting or textile materials, which are classified under 4202.32. Because wallets are high-volume consumer goods, precise classification is necessary for accurate trade statistics and duty assessment. Misclassification often occurs when the material is "vegan leather" (synthetic), which would move the product to a different subheading. The durability and value of genuine leather wallets often result in different tariff rates compared to synthetic alternatives, making the 4202.31 code vital for compliance.

Products Included

• Leather billfolds and tri-fold wallets
• Leather coin purses and change pouches
• Leather credit card holders and business card cases
• Leather passport covers designed for pocket carry
• Leather key cases and small tool pouches

Common Misclassification

The most frequent misclassification is using HS code 4202.32, which applies to wallets with an outer surface of plastic sheeting or textile materials. Many "synthetic leather" or "PU leather" wallets are incorrectly entered under 4202.31. Another error involves larger leather items like clutches; if the item is too large to be "normally carried in the pocket," it may be classified as a handbag under 4202.21.

FAQ

What is the HS code for leather wallets?

The HS code for wallets with an outer surface of leather or composition leather is 4202.31.

Does this code apply to wallets made of bonded leather?

Yes, HS code 4202.31 covers both genuine leather and composition (bonded) leather, provided the outer surface is made of that material.