Subheading · Chapter 42 · Heading 4202

4202.31

4202.31: With outer surface of leather or of composition leather

Leather wallets and pocket items

4202.31 is the HS subheading for leather wallets and pocket items, under heading 4202 in chapter 42.

What you pay

Importing into UK

Customs duty 2% standard rate · across 2 national lines depends on the country of origin
Additional duties and charges 1 additional measure Import requirements: 5
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 4202 31 00 00 With outer surface of leather or of composition leather 2%
  2. 4202 31 00 10 Hand-made 2%
  3. 4202 31 00 90 Other 2%

Additional duties and import rules

Charges on top of the customs duty, and rules the goods must meet at the border.

Additional duties and charges 1

  • Additional dutyAdditional duties 35%
    Applies to goods from
    Belarus, Russia
    Legal act
    2022 No. 598
    Documents
    • 9014

Import requirements 5

  • Import controlRestriction on entry into free circulation
    Applies to goods from
    Russia, Ukraine
    Legal act
    2023 No. 440, S.I. 2022/395
    Documents
    • 9011
    • 9022
    • 9038
    • 9009
    • 9010
    • 9017
  • Import controlImport control - CITES
    Applies to goods from
    all countries
    Legal act
    2021 No. 54
    Documents
    • C400 Presentation of the required " CITES" certificate
    • Y900 Declared goods do not belong to the Washington Convention (CITES)
  • Import controlImport control on luxury goods
    Applies to goods from
    North Korea
    Legal act
    S.I. 2019/411
    Documents
    • Y945 Travellers' personal effects or goods of a non-commercial nature for travellers' personal use contained in their luggage (Art 10.2 of Regulation (EU) 2017/1509)
    • Y946 Goods necessary for the official purposes of diplomatic or consular missions of Member States in the DPRK or international organisations enjoying immunities in accordance with international law, or to the personal effects of their staff (Art 10.3 of Regulation (EU) 2017/1509)
    • Y948 Goods other than those described in Annex VIII (Luxury goods) of Reg. (EU) 2017/1509
  • Import controlImport control on cat and dog fur
    Applies to goods from
    all countries
    Legal act
    S.I. 2009/1056
    Documents
    • Y922 Other than cats and dogs fur as mentioned by Regulation (EC) No 1523/2007 (OJ L 343)
  • Import controlImport control on seal products
    Applies to goods from
    all countries
    Legal act
    2018 No. 1034
    Documents
    • C679 Attesting Document (seal product), issued by a recognised body in accordance with Regulation (EU) No 737/2010 prior to 18 October 2015
    • C680 Written notification of import and document giving evidence where the products were acquired (seal product)
    • C683 European Union - Attesting document for seal products resulting from hunt by Inuit or other indigenous communities for placing on the Union's market in accordance with Article 3 (1) of Regulation (EC) No 1007/2009 on trade in seal products
    • Y032 Other goods than those seal products mentioned in Regulation (EU) 2015/1850 (OJ L 271)

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—2%
DCTS Comprehensive
Afghanistan, Angola, Bangladesh, Benin and 38 more

Afghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Liberia, Malawi, Mali, Mauritania, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia

Free
European Union (including code " EU")
Austria, Belgium, Bulgaria, Croatia and 23 more

Austria, Belgium, Bulgaria, Croatia, Cyprus, Czechia, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden

Free
DCTS Enhanced
Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 more

Algeria, Bolivia, Cape Verde, Congo - Brazzaville, Cook Islands, Kyrgyzstan, Micronesia, Mongolia, Nigeria, Niue, Pakistan, Philippines, Sri Lanka, Syria, Tajikistan, Uzbekistan, Vanuatu

Free
CARIFORUM
Antigua & Barbuda, Bahamas, Barbados, Belize and 10 more

Antigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia, St Vincent & the Grenadines, Suriname, Trinidad & Tobago

Free
OCTs (Overseas Countries and Territories)
Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands and 7 more

Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands, Cayman Islands, Falkland Islands, Montserrat, Pitcairn Islands, South Georgia & South Sandwich Islands, St Helena, Turks & Caicos Islands

Free
Central America Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama Free
SADC EPA Botswana, Eswatini, Lesotho, Mozambique, Namibia Free
Eastern and Southern Africa States Madagascar, Mauritius, Seychelles, Zimbabwe Free
CPTPP Brunei, Malaysia Free
UK–Andorra agreement Andorra Free
UK–Albania agreement Albania Free
UK–Australia agreement Australia Free
UK–Canada agreement Canada Free
UK–Switzerland agreement Switzerland Free
UK–Côte d’Ivoire agreement Côte d’Ivoire Free
UK–Chile agreement Chile Free
UK–Cameroon agreement Cameroon Free
UK–Colombia agreement Colombia Free
UK–Ceuta & Melilla agreement Ceuta & Melilla Free
UK–Ecuador agreement Ecuador Free
UK–Egypt agreement Egypt Free
UK–Fiji agreement Fiji Free
UK–Faroe Islands agreement Faroe Islands Free
UK–Georgia agreement Georgia Free
UK–Ghana agreement Ghana Free
DCTS Standard Indonesia Free
UK–Israel agreement Israel Free
UK–India agreement India Free
UK–Iceland agreement Iceland Free
UK–Jordan agreement Jordan Free
UK–Japan agreement Japan Free
UK–Kenya agreement Kenya Free
UK–South Korea agreement South Korea Free
UK–Lebanon agreement Lebanon Free
UK–Liechtenstein agreement Liechtenstein Free
UK–Morocco agreement Morocco Free
UK–Moldova agreement Moldova Free
UK–North Macedonia agreement North Macedonia Free
UK–Mexico agreement Mexico Free
UK–Norway agreement Norway Free
UK–New Zealand agreement New Zealand Free
UK–Peru agreement Peru Free
UK–Papua New Guinea agreement Papua New Guinea Free
UK–Palestinian Territories agreement Palestinian Territories Free
UK–Serbia agreement Serbia Free
UK–Solomon Islands agreement Solomon Islands Free
UK–Singapore agreement Singapore Free
UK–San Marino agreement San Marino Free
UK–Tunisia agreement Tunisia Free
UK–Türkiye agreement Türkiye Free
UK–Ukraine agreement Ukraine Free
UK–Vietnam agreement Vietnam Free
UK–Samoa agreement Samoa Free
UK–Kosovo agreement Kosovo Free
UK–South Africa agreement South Africa Free

UK: imports by month

last 12 months£53.7m-16% · previous 12 months
Average import price£58.65 per kg
Jan 2024: £5.9mFeb 2024: £5.9mMar 2024: £5.1mApr 2024: £6mMay 2024: £4.8mJun 2024: £5.6mJul 2024: £6.2mAug 2024: £5.7mSept 2024: £5.7mOct 2024: £7.1mNov 2024: £6.8mDec 2024: £5.4mJan 2025: £5.3mFeb 2025: £4.6mMar 2025: £4.5mApr 2025: £4.9mMay 2025: £4.6mJun 2025: £4mJul 2025: £5.6mAug 2025: £5.4mSept 2025: £6.2mOct 2025: £6.7mNov 2025: £5.5mDec 2025: £5.2mJan 2026: £3.7mFeb 2026: £3.5mMar 2026: £3.6mApr 2026: £3.7mMay 2026: £3.6mJun 2026: £3.9mJul 2026: £4.2mAug 2026: £3.8m 202420252026
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
Italy £14.6m 27.3% -10.6%
India £13.6m 25.3% -23.9%
China £7.1m 13.1% -32.5%
France £5.9m 11.1% -18.1%
Türkiye £3.4m 6.4% -12.9%
Spain £2.9m 5.5% +45.2%
Vietnam £1.6m 2.9% +11.2%
Romania £1.2m 2.2% +66.3%

Same subheading in other tariffs

World trade in 2024

4202.31 · US$3bn

Trade value (US$) no reported trade < US$67kUS$67k+US$2m+US$16m+> US$129m

Exports: 180
  1. Italy: US$899m
  2. France: US$675m
  3. China: US$461m
  4. India: US$355m
  5. Spain: US$157m
  6. Vietnam: US$129m
  7. Germany: US$91m
  8. Netherlands: US$69m
  9. Switzerland: US$47m
  10. United Kingdom: US$46m
  11. Cambodia: US$35m
  12. Türkiye: US$33m
  13. Philippines: US$27m
  14. Thailand: US$25m
  15. Poland: US$22m
  16. United States: US$21m
  17. Singapore: US$18m
  18. Bangladesh: US$16m
  19. Hong Kong SAR China: US$13m
  20. Romania: US$12m
  21. Portugal: US$11m
  22. Tunisia: US$10m
  23. Mexico: US$10m
  24. Indonesia: US$10m
  25. Myanmar (Burma): US$9m
  26. Belgium: US$9m
  27. Czechia: US$9m
  28. Macao SAR China: US$8m
  29. Moldova: US$6m
  30. Denmark: US$6m
  31. Japan: US$6m
  32. Morocco: US$6m
  33. Sweden: US$6m
  34. Taiwan: US$6m
  35. South Korea: US$4m
  36. Mauritius: US$4m
  37. Bulgaria: US$3m
  38. Austria: US$3m
  39. Canada: US$3m
  40. United Arab Emirates: US$3m
  41. Colombia: US$3m
  42. South Africa: US$3m
  43. Australia: US$2m
  44. Slovakia: US$2m
  45. Latvia: US$2m
  46. Serbia: US$2m
  47. Malaysia: US$2m
  48. Saudi Arabia: US$2m
  49. Bosnia & Herzegovina: US$1m
  50. Pakistan: US$1m
  51. Hungary: US$1m
  52. Croatia: US$1m
  53. Ireland: US$985k
  54. Kuwait: US$981k
  55. Luxembourg: US$959k
  56. Lithuania: US$936k
  57. Russia: US$873k
  58. Albania: US$809k
  59. Greece: US$727k
  60. Armenia: US$690k

Top exporters

RankCountryValueShare
1 Italy US$899m 27.1%
2 France US$675m 20.3%
3 China US$461m 13.9%
4 India US$355m 10.7%
5 Spain US$157m 4.7%
6 Vietnam US$129m 3.9%
7 Germany US$91m 2.7%
8 Netherlands US$69m 2.1%
9 Switzerland US$47m 1.4%
10 United Kingdom US$46m 1.4%

Top importers

RankCountryValueShare
1 Japan US$554m 16.7%
2 United States US$436m 13.1%
3 France US$256m 7.7%
4 Hong Kong SAR China US$218m 6.6%
5 Germany US$187m 5.6%
6 South Korea US$184m 5.5%
7 Italy US$160m 4.8%
8 United Kingdom US$90m 2.7%
9 Singapore US$87m 2.6%
10 China US$84m 2.5%

Import duty on this product around the world 165

The most-favoured-nation (MFN) duty each country applies to goods of this HS subheading: the average over its national tariff lines, with the lowest and highest line where they differ. Goods from countries with a trade agreement often pay less.

  • 20%median duty
  • 15number of duty-free countries (MFN)
  • 60%highest: Egypt, Iran, Zimbabwe

165

Importing countryMFN dutylines from – todata year
Afghanistan 10% 2018 · HS 2012
Albania 15% 2023
Algeria 30% 2023
Angola 20% 2023 · HS 2017
Anguilla 15% 2021 · HS 2017
Antigua & Barbuda 20% 2021 · HS 2007
Argentina 20% 2023 · HS 2017
Armenia 13% 2023
Aruba 12% 2021 · HS 2012
Australia 5% 2023
Azerbaijan 15% 2023 · HS 2017
Bahamas 0% 2022
Bahrain 5% 2023
Bangladesh 25% 2023 · HS 2017
Barbados 20% 2022 · HS 2017
Belarus 13% 2021 · HS 2017
Belize 20% 2023
Benin 20% 2023
Bermuda 6.5% 2023
Bhutan 10% 2022
Bolivia 20% 2023 · HS 2017
Bosnia & Herzegovina 10% 2022
Botswana 30% 2023
Brazil 20% 2023 · HS 2017
Brunei 0% 2023 · HS 2017
Burkina Faso 20% 2023
Burundi 25% 2023
Cambodia 7% 2023 · HS 2017
Cameroon 30% 2023
Canada 8.5% 2023
Cape Verde 30% 2023 · HS 2017
Cayman Islands 0% 2021 · HS 2002
Central African Republic 30% 2023
Chad 30% 2023
Chile 6% 2023 · HS 2017
China 6% 2023
Colombia 15% 2023 · HS 2017
Comoros 20% 2021 · HS 2017
Congo - Brazzaville 30% 2023
Cook Islands 0% 2022 · HS 2017
Costa Rica 14% 2023
Côte d’Ivoire 20% 2023 · HS 2017
Cuba 15% 2023 · HS 2017
Dominica 20% 2023 · HS 2017
Dominican Republic 20% 2023
Ecuador 30% 2023 · HS 2017
Egypt 60% 2019 · HS 2017
El Salvador 15% 2022
Equatorial Guinea 30% 2023
Eswatini 30% 2023
Ethiopia 35% 2021 · HS 2017
European Union (27 countries) 3% 2023
Fiji 5% 2023
French Polynesia 8% 2023
Gabon 30% 2023
Gambia 20% 2023
Georgia 0% 2022 · HS 2017
Ghana 20% 2023
Gibraltar 6% 2023 · HS 2017
Grenada 20% 2023 · HS 2012
Guatemala 15% 2023
Guinea 20% 2023
Guinea-Bissau 20% 2023
Guyana 20% 2023 · HS 2017
Haiti 15% 2020 · HS 2017
Honduras 15% 2023
Hong Kong SAR China 0% 2023
Iceland 0% 2023
India 15% 2023
Indonesia 15% 2023
Iran 55% 2020 · HS 2017
Israel 0% 2022 · HS 2017
Jamaica 20% 2023
Japan 13% 10% – 16% 2023
Jordan 5% 2023
Kazakhstan 13% 2023
Kenya 35% 2023
Kiribati 30% 2023 · HS 2002
Kuwait 5% 2023
Kyrgyzstan 13% 2021 · HS 2017
Laos 10% 2023 · HS 2017
Lebanon 20% 2020 · HS 2017
Lesotho 30% 2023
Liberia 20% 2023
Libya 5% 2021 · HS 2017
Liechtenstein 1.7%* 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 20% 2023
Malawi 25% 2021 · HS 2017
Malaysia 0% 2023
Maldives 20% 2023
Mali 20% 2023
Mauritania 20% 2023 · HS 2017
Mauritius 0% 2023
Mexico 20% 2023 · HS 2017
Micronesia 4% 2021 · HS 2017
Moldova 15% 2023 · HS 2017
Mongolia 5% 2023
Montserrat 20% 2023 · HS 2017
Morocco 40% 2023
Mozambique 20% 2023
Myanmar (Burma) 7.5% 2023 · HS 2017
Namibia 30% 2023
Nauru 10% 2021 · HS 2017
Nepal 30% 2023
New Zealand 2.5% 0% – 5% 2023
Nicaragua 15% 2023
Niger 20% 2023
Nigeria 20% 2023
North Macedonia 20% 2023
Norway 0% 2023
Oman 5% 2023
Pakistan 20% 2023
Palau 3% 2023 · HS 2012
Palestinian Territories 0% 2017 · HS 2017
Panama 13% 10% – 15% 2023
Papua New Guinea 15% 2023
Paraguay 20% 2023 · HS 2017
Peru 6% 2023 · HS 2017
Philippines 15% 2023
Qatar 5% 2023
Russia 13% 2021 · HS 2017
Rwanda 25% 2023
Samoa 20% 2020 · HS 2017
São Tomé & Príncipe 20% 2019 · HS 2017
Saudi Arabia 5% 2023
Senegal 20% 2023
Seychelles 0% 2023
Sierra Leone 20% 2023
Singapore 0% 2023 · HS 2017
Solomon Islands 10% 2023 · HS 2017
Somalia 25% 2023 · HS 2017
South Africa 30% 2023
South Korea 8% 2023
Sri Lanka 18% 2023
St Kitts & Nevis 25% 2023
St Lucia 20% 2023 · HS 2012
St Pierre & Miquelon 10% 2021 · HS 2017
St Vincent & the Grenadines 20% 2023
Sudan 40% 2021 · HS 2017
Suriname 20% 2023 · HS 2007
Switzerland 2%* 2023
Syria 30% 2020 · HS 2012
Tajikistan 10% 2021 · HS 2012
Tanzania 25% 2023
Thailand 20% 2023
Togo 20% 2023
Tonga 20% 2023 · HS 2017
Trinidad & Tobago 20% 2023 · HS 2012
Türkiye 33% 2023
Tuvalu 15% 2017 · HS 2017
Uganda 25% 2023
Ukraine 13% 2023 · HS 2017
United Arab Emirates 5% 2023
United Kingdom 2% 2023
United States 5.8% 3.7% – 8% 2023
Uruguay 20% 2023 · HS 2017
Uzbekistan 20% 2021 · HS 2017
Vanuatu 15% 2023
Venezuela 20% 2023 · HS 2017
Vietnam 25% 2023
Wallis & Futuna 6% 2021 · HS 2012
Yemen 10% 2017 · HS 2017
Zambia 25% 2023
Zimbabwe 42%* 2023

Tariff data years 2017–2023; rates may have changed since. * ad valorem equivalent of specific duties (UNCTAD estimate) · UNCTAD TRAINS, accessed via WITS (World Bank)

Classifications and correspondences

Where this HS subheading sits in the United Nations' statistical classifications, and which codes it had in earlier editions of the Harmonized System.

SITC Rev. 4
83191 Articles of a kind normally carried in the pocket/handbag
End use (BEC Rev. 5)
Consumption goods · BEC 513202
CPC 2.1 product
29220 Luggage, handbags and the like, of leather, composition leather, plastic sheeting, textile materials, vulcanized fibre or paperboard; travel sets for personal toilet, sewing or shoe or clothes cleaning
ISIC Rev. 4 activity
1512 Manufacture of luggage, handbags and the like, saddlery and harness

Earlier HS editions

HSCode
20174202.31unchanged
20124202.31unchanged
20074202.31unchanged
20024202.31unchanged
19964202.31unchanged
19924202.31unchanged

Correspondence tables of the United Nations Statistics Division (UNSD)

Binding rulings for similar goods 5

Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.

  • N349467 U.S. CBP 23 June 2025 · 4202.31.60.00

    The tariff classification of a card holder from China

  • N331558 U.S. CBP 11 April 2023 · 4202.31.60.00

    The tariff classification of a coin purse from Vietnam

  • N330842 U.S. CBP 3 March 2023 · 4202.31.60.00

    The tariff classification of a credit card case from Italy

  • N306880 U.S. CBP 8 November 2019 · 4202.31.60.00

    The tariff classification of five cellphone cases from China.

  • N299998 U.S. CBP 11 September 2018 · 4202.31.60.00

    The tariff classification of phone cases from China

Recent rule changes mentioning this code

Acts whose text cites this code or its heading. Check the act itself: a code can be cited for reasons other than a change of its duty.

  1. EU Tariff change · Applies from:

    Regulation (EU) 2026/1395 of the European Parliament and of the Council of 17 June 2026 on applying a generalised scheme of tariff preferences and repealing Regulation (EU) No 978/2012

    CELEX 32026R1395 · Source: eur-lex.europa.eu

Rule changes →

The UK Global Tariff divides subheading 4202.31 into 2 tariff lines; the duty is 2%.

Subheading 4202.31 is a single line in the EU Combined Nomenclature, where the duty is 3%.

174 countries pay no duty in the UK thanks to trade agreements and preference schemes such as DCTS Comprehensive and European Union, against a standard rate of 2%.

In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.

Imports of leather wallets and pocket items into the UK came to £53.7m between September 2025 and August 2026 (down 16% on the year before); Italy supplied 27%, followed by India.

In 2024, countries exported leather wallets and pocket items worth US$3bn (−10.9% year on year).

The largest exporter was Italy (US$899m), followed by France.

Products classified here

Questions and answers

What is the HS code for with outer surface of leather or of composition leather?

With outer surface of leather or of composition leather fall under HS subheading 4202.31, part of heading 4202, in section VIII of the Harmonized System.

What is the import duty on with outer surface of leather or of composition… in the UK?

Under the UK Global Tariff, imports under 4202.31 from countries without a preferential agreement are charged at 2%. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on with outer surface of leather or of composition… in the EU?

Under the EU Combined Nomenclature, imports under 4202.31 from countries without a preferential agreement are charged at 3%. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most with outer surface of leather or of composition…?

Italy, with US$899m in 2024 (27.1% of world exports).

Which countries can export leather wallets and pocket items to the UK duty-free?

174 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, DCTS Enhanced. The goods must meet the agreement’s rules of origin and the importer needs proof of origin; otherwise the standard rate of 2% applies. Pick a country above to see its rate.

Is there anti-dumping duty on leather wallets and pocket items?

The UK charges additional duty of 35% on goods from Belarus and Russia. Lower rates apply to the named exporters listed in the measure.

Where does the UK import leather wallets and pocket items from?

In the 12 months to August 2026, the largest suppliers were Italy (27%), India (25%) and China (13%), out of total imports of £53.7m.

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Typical products

Everyday names, not part of the legal text.