Subheading · Chapter 42 · Heading 4202

4202.32

4202.32: With outer surface of sheeting of plastics or of textile materials

Wallets and pocket items of plastic or textile

4202.32 is the HS subheading for wallets and pocket items of plastic or textile, under heading 4202 in chapter 42.

What you pay

Importing into UK

Customs duty 2% – 8% standard rate · across 3 national lines depends on the country of origin
Additional duties and charges 1 additional measure Import requirements: 3
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 4202 32 00 00 With outer surface of sheeting of plastics or of textile materials
  2. 4202 32 10 00 Of sheeting of plastics 8%
  3. 4202 32 90 00 Of textile materials 2%
  4. 4202 32 90 10 Hand-made 2%
  5. 4202 32 90 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 3

  • 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 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 - 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)
    Tariff lines
    on 2 of 3 lines

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—2% – 8%
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 – 3.3%
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£67.9m-1.7% · previous 12 months
Average import price£18.01 per kg
Jan 2024: £5.3mFeb 2024: £5.1mMar 2024: £6.4mApr 2024: £4.5mMay 2024: £4.7mJun 2024: £5.1mJul 2024: £6.7mAug 2024: £7.7mSept 2024: £5.5mOct 2024: £7.6mNov 2024: £6.1mDec 2024: £6.1mJan 2025: £5.4mFeb 2025: £5.6mMar 2025: £6.3mApr 2025: £4.2mMay 2025: £5.4mJun 2025: £4.8mJul 2025: £6.8mAug 2025: £5.4mSept 2025: £5.5mOct 2025: £7.7mNov 2025: £5.6mDec 2025: £6.4mJan 2026: £5mFeb 2026: £4.6mMar 2026: £5.4mApr 2026: £4.6mMay 2026: £4.3mJun 2026: £6.4mJul 2026: £6.6mAug 2026: £5.8m 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
China £39.2m 57.7% -3.1%
France £12.2m 17.9% -7.7%
Italy £4.4m 6.4% -6.5%
India £2.2m 3.2% -18.9%
Vietnam £2.1m 3.1% -4.4%
Cambodia £1.7m 2.5% +75.7%
Spain £1.1m 1.6% -9.6%
Thailand £785k 1.2% +114.6%

Same subheading in other tariffs

World trade in 2024

4202.32 · US$4bn

Trade value (US$) no reported trade < US$165kUS$165k+US$2m+US$17m+> US$104m

Exports: 172
  1. China: US$2bn
  2. France: US$499m
  3. Italy: US$256m
  4. Vietnam: US$186m
  5. Cambodia: US$104m
  6. Spain: US$77m
  7. India: US$52m
  8. Netherlands: US$51m
  9. Germany: US$46m
  10. United States: US$43m
  11. Myanmar (Burma): US$33m
  12. Poland: US$24m
  13. Thailand: US$23m
  14. Romania: US$21m
  15. Indonesia: US$21m
  16. South Korea: US$19m
  17. Philippines: US$17m
  18. Singapore: US$15m
  19. Czechia: US$13m
  20. Moldova: US$13m
  21. United Kingdom: US$13m
  22. Portugal: US$12m
  23. Hong Kong SAR China: US$12m
  24. Switzerland: US$9m
  25. Belgium: US$8m
  26. Mexico: US$8m
  27. Türkiye: US$7m
  28. Slovakia: US$7m
  29. Denmark: US$6m
  30. Taiwan: US$6m
  31. Japan: US$6m
  32. Bangladesh: US$6m
  33. Austria: US$5m
  34. Sweden: US$5m
  35. Armenia: US$5m
  36. Hungary: US$5m
  37. Ireland: US$4m
  38. Canada: US$4m
  39. United Arab Emirates: US$3m
  40. Tunisia: US$3m
  41. Malaysia: US$2m
  42. Albania: US$2m
  43. Slovenia: US$2m
  44. Australia: US$2m
  45. Morocco: US$1m
  46. Malta: US$1m
  47. Greece: US$1m
  48. Latvia: US$1m
  49. Serbia: US$1m
  50. Bulgaria: US$1m
  51. El Salvador: US$1m
  52. Brazil: US$1m
  53. Lithuania: US$1m
  54. Finland: US$973k
  55. Croatia: US$903k
  56. Dominican Republic: US$893k
  57. South Africa: US$820k
  58. Nepal: US$759k
  59. Pakistan: US$692k
  60. Colombia: US$674k

Top exporters

RankCountryValueShare
1 China US$2bn 52.8%
2 France US$499m 14%
3 Italy US$256m 7.2%
4 Vietnam US$186m 5.2%
5 Cambodia US$104m 2.9%
6 Spain US$77m 2.2%
7 India US$52m 1.5%
8 Netherlands US$51m 1.4%
9 Germany US$46m 1.3%
10 United States US$43m 1.2%

Top importers

RankCountryValueShare
1 United States US$541m 15.2%
2 Japan US$296m 8.3%
3 Italy US$234m 6.6%
4 South Korea US$186m 5.2%
5 Hong Kong SAR China US$171m 4.8%
6 France US$155m 4.4%
7 Germany US$141m 4%
8 Canada US$124m 3.5%
9 Spain US$109m 3.1%
10 United Kingdom US$92m 2.6%

Binding rulings for similar goods 58

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.

  • N362902 U.S. CBP 22 July 2026 · 4202.32.93.00

    The tariff classification of phone wallets from China

  • N355452 U.S. CBP 21 November 2025 · 4202.32.10.00

    The tariff classification of passport wallets from China or Cambodia

  • N354818 U.S. CBP 6 November 2025 · 4202.32.10.00

    The tariff classification of an identification card case from Cambodia

  • N352565 U.S. CBP 4 September 2025 · 4202.32.93.00

    The tariff classification of a lipstick case from China

  • N350763 U.S. CBP 25 July 2025 · 4202.32.93.00

    The tariff classification of a coin purse with a keyring from South Korea

  • N349887 U.S. CBP 23 June 2025 · 4202.32.10.00

    The tariff classification of a coin purse with charms from Indonesia

  • 600016899 HMRC 20 October 2026 – 19 October 2029 · 4202 32 90 90

    A spectacle pouch. With an outer surface made from polyester textile material. The pouch is rectangular in shape has a flap secured by a hook-and-loop (Velcro-type) fastening in the top right- hand side. It opens by lifting the flap and closes by securing the fastening. It measures 170 mm (length)…

  • 600016752 HMRC 15 October 2026 – 14 October 2029 · 4202 32 10 00

    A spectacle case. The outer surface consists of a cellular plastic sheet embossed with a ridge pattern covering two shaped metal pieces. The case is lined internally with a black plastic sheet having a flock finish. It has a hinged back and snap closure and measures 155 mm (length) x 65 mm (width)…

  • 600016759 HMRC 6 October 2026 – 5 October 2029 · 4202 32 90 90

    A spectacle pouch. The outer surface consists of a flocked textile layer applied to a polyvinyl chloride (PVC) resin base. The pouch opens by pulling apart its flexible sides, allowing spectacles to be inserted. When released, the sides return to their original position, securely retaining the…

  • 600016760 HMRC 6 October 2026 – 5 October 2029 · 4202 32 90 90

    A spectacle case. The outer surface consists of EVA (ethylene-vinyl acetate) yarns forming a textile fabric over a rigid nylon plastic shell. The case is manufactured by forming the rigid plastic shell into shape, covering it with the textile material, and attaching a zip fastening around the…

  • 600016846 HMRC 6 October 2026 – 5 October 2029 · 4202 32 90 90

    A black rectangular storage case. The outer surface is made of 600D Polyester sheeting and EVA (Ethylene-vinyl acetate).The item has a zip closing system. The inside of the case has compartments made from elastic and mesh fabric. The dimensions are: 175x120x45 mm. The product is designed to…

  • 600016762 HMRC 29 September 2026 – 28 September 2029 · 4202 32 10 00

    A folding spectacle case with magnetic fastening. Outer surface of polyvinyl chloride (PVC) plastic sheeting with cardboard inner layer. Textile inner surface. Spectacle case measures 16 cm (length) x 8 cm (width) x 6 cm (high). Both the side sections collapse inwards and allow the spectacle case…

58 rulings in total for this code

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 →

In the UK Global Tariff, subheading 4202.32 covers 3 tariff lines and the duty is between 2% and 8%.

The EU Combined Nomenclature divides subheading 4202.32 into 2 tariff lines; the duty is between 3.7% and 9.7% (average 6.7%).

Goods from 174 countries can enter the UK at a preferential rate instead of the standard 2% – 8%; 173 of them pay no duty at all, for example under DCTS Comprehensive or European Union.

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

In the 12 months to August 2026, the UK imported wallets and pocket items of plastic or textile worth £67.9m (down 2% on the year before), at an average of £18.01 per kg; China supplied 58%, followed by France.

World trade in wallets and pocket items of plastic or textile reached US$4bn in 2024, down 6.1% on 2023.

China was the largest exporter with 52.8% of the total, ahead of France.

Products classified here

Questions and answers

What is the HS code for with outer surface of sheeting of plastics or of textile materials?

With outer surface of sheeting of plastics or of textile materials fall under HS subheading 4202.32, part of heading 4202, in section VIII of the Harmonized System.

What is the import duty on with outer surface of sheeting of plastics or of… in the UK?

Under the UK Global Tariff, imports under 4202.32 from countries without a preferential agreement are charged at 2% to 8%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on with outer surface of sheeting of plastics or of… in the EU?

Under the EU Combined Nomenclature, imports under 4202.32 from countries without a preferential agreement are charged at 3.7% to 9.7%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most with outer surface of sheeting of plastics or of…?

China, with US$2bn in 2024 (52.8% of world exports).

Which countries can export wallets and pocket items of plastic or textile to the UK duty-free?

173 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% – 8% applies. Pick a country above to see its rate.

Is there anti-dumping duty on wallets and pocket items of plastic or textile?

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 wallets and pocket items of plastic or textile from?

In the 12 months to August 2026, the largest suppliers were China (58%), France (18%) and Italy (6%), out of total imports of £67.9m.

Download as CSV Follow changes (RSS)

Typical products

Everyday names, not part of the legal text.