Subheading · Chapter 42 · Heading 4202
4202.91: With outer surface of leather or of composition leather
Leather cases and bags (other)
4202.91 is the HS subheading for leather cases and bags (other), under heading 4202 in chapter 42.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 4202 91 00 00 With outer surface of leather or of composition leather
- 4202 91 10 00 Travelling-bags, toilet bags, rucksacks and sports bags 2%
- 4202 91 10 10 Hand-made 2%
- 4202 91 10 90 Other 2%
- 4202 91 80 00 Other 2%
- 4202 91 80 10 Hand-made 2%
- 4202 91 80 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 2
- Additional dutyAdditional duties 35%
- Applies to goods from
- Belarus, Russia
- Legal act
- 2022 No. 598
- Documents
- 9014
- Duty suspensionSuspension - goods for certain categories of ships, boats and other vessels and for drilling or production platforms Free
- Applies to goods from
- all countries
- Legal act
- 2020 No. 1431
- Documents
- C990 End use authorisation ships and platforms (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
- Tariff lines
- on 2 of 4 lines
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
- 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 scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 2% |
| DCTS Comprehensive | Afghanistan, Angola, Bangladesh, Benin and 38 moreAfghanistan, 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") | Free | |
| DCTS Enhanced | Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 moreAlgeria, 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 moreAntigua & 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 moreAnguilla, 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
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
| £20.4m | 36% | +10.7% | |
| £8.2m | 14.4% | +16.2% | |
| £7.9m | 13.9% | -20.9% | |
| £5.8m | 10.3% | -2% | |
| £3.2m | 5.6% | -20.8% | |
| £2.4m | 4.3% | +169.4% | |
| £1.9m | 3.4% | -22% | |
| £1.5m | 2.7% | -8% |
Same subheading in other tariffs
World trade in 2024
Trade value (US$) no reported trade < US$164kUS$164k+US$3m+US$24m+> US$121m
Exports: 158
- Italy: US$314m
- France: US$307m
- China: US$254m
- Vietnam: US$161m
- India: US$121m
- Spain: US$104m
- Philippines: US$93m
- Germany: US$85m
- Switzerland: US$79m
- Thailand: US$71m
- Cambodia: US$64m
- Bangladesh: US$50m
- Indonesia: US$43m
- Netherlands: US$33m
- United States: US$25m
- Poland: US$24m
- United Kingdom: US$20m
- Singapore: US$16m
- Hong Kong SAR China: US$15m
- Türkiye: US$13m
- Mexico: US$12m
- Romania: US$10m
- Myanmar (Burma): US$9m
- Portugal: US$8m
- Japan: US$8m
- Madagascar: US$7m
- Morocco: US$6m
- South Korea: US$6m
- Tunisia: US$5m
- Dominican Republic: US$4m
- Sweden: US$4m
- Belgium: US$4m
- Colombia: US$4m
- Canada: US$4m
- Pakistan: US$4m
- Denmark: US$4m
- Mauritius: US$4m
- Czechia: US$3m
- Austria: US$3m
- Estonia: US$3m
- Bulgaria: US$3m
- Taiwan: US$2m
- Australia: US$2m
- Latvia: US$2m
- Slovakia: US$2m
- Paraguay: US$2m
- Bosnia & Herzegovina: US$1m
- Armenia: US$1m
- Macao SAR China: US$1m
- Lithuania: US$1m
- United Arab Emirates: US$995k
- Hungary: US$971k
- Argentina: US$916k
- Ukraine: US$879k
- Guatemala: US$866k
- Ireland: US$851k
- Saudi Arabia: US$743k
- Greece: US$647k
- Norway: US$645k
- Malaysia: US$625k
Trade value (US$) no reported trade < US$147kUS$147k+US$3m+US$15m+> US$74m
Imports: 210
- United States: US$428m
- Japan: US$269m
- China: US$132m
- Germany: US$126m
- France: US$115m
- Italy: US$77m
- Hong Kong SAR China: US$74m
- United Kingdom: US$73m
- Singapore: US$71m
- Switzerland: US$57m
- South Korea: US$55m
- Poland: US$55m
- Netherlands: US$39m
- Canada: US$36m
- Taiwan: US$36m
- Spain: US$35m
- Australia: US$29m
- Austria: US$27m
- United Arab Emirates: US$26m
- Mexico: US$23m
- Sweden: US$15m
- Malaysia: US$15m
- Thailand: US$13m
- Belgium: US$11m
- Denmark: US$11m
- Türkiye: US$11m
- Russia: US$9m
- Norway: US$9m
- Greece: US$9m
- Macao SAR China: US$9m
- Qatar: US$9m
- Czechia: US$8m
- Portugal: US$7m
- Ireland: US$7m
- Indonesia: US$6m
- Kuwait: US$6m
- India: US$6m
- Vietnam: US$6m
- Saudi Arabia: US$6m
- Philippines: US$5m
- Romania: US$5m
- Slovakia: US$4m
- Finland: US$4m
- New Zealand: US$3m
- Bulgaria: US$3m
- Brazil: US$3m
- Estonia: US$3m
- Dominican Republic: US$3m
- Kazakhstan: US$3m
- Peru: US$3m
- Ukraine: US$3m
- South Africa: US$3m
- Lithuania: US$2m
- Bahrain: US$2m
- Hungary: US$2m
- Latvia: US$2m
- Israel: US$2m
- Luxembourg: US$2m
- Chile: US$2m
- Croatia: US$2m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$314m | 15.4% | |
| 2 | US$307m | 15.1% | |
| 3 | US$254m | 12.5% | |
| 4 | US$161m | 7.9% | |
| 5 | US$121m | 6% | |
| 6 | US$104m | 5.1% | |
| 7 | US$93m | 4.6% | |
| 8 | US$85m | 4.2% | |
| 9 | US$79m | 3.9% | |
| 10 | US$71m | 3.5% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$428m | 21% | |
| 2 | US$269m | 13.2% | |
| 3 | US$132m | 6.5% | |
| 4 | US$126m | 6.2% | |
| 5 | US$115m | 5.7% | |
| 6 | US$77m | 3.8% | |
| 7 | US$74m | 3.6% | |
| 8 | US$73m | 3.6% | |
| 9 | US$71m | 3.5% | |
| 10 | US$57m | 2.8% |
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.
- 15%median duty
- 15number of duty-free countries (MFN)
- 60%highest: Egypt, Iran, Zimbabwe
165
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
| 10% | 2018 · HS 2012 | ||
| 15% | 2023 | ||
| 30% | 2023 | ||
| 20% | 2023 · HS 2017 | ||
| 15% | 2021 · HS 2017 | ||
| 20% | 2021 · HS 2007 | ||
| 20% | 2023 · HS 2017 | ||
| 15% | 2023 | ||
| 12% | 2021 · HS 2012 | ||
| 5% | 2023 | ||
| 15% | 2023 · HS 2017 | ||
| 0% | 2022 | ||
| 5% | 2023 | ||
| 25% | 2023 · HS 2017 | ||
| 20% | 2022 · HS 2017 | ||
| 15% | 2021 · HS 2017 | ||
| 20% | 2023 | ||
| 20% | 2023 | ||
| 6.5% | 2023 | ||
| 10% | 2022 | ||
| 20% | 2023 · HS 2017 | ||
| 10% | 2022 | ||
| 30% | 2023 | ||
| 20% | 2023 · HS 2017 | ||
| 0% | 2023 · HS 2017 | ||
| 20% | 2023 | ||
| 25% | 2023 | ||
| 7% | 2023 · HS 2017 | ||
| 30% | 2023 | ||
| 6% | 0% – 11% | 2023 | |
| 30% | 2023 · HS 2017 | ||
| 0% | 2021 · HS 2002 | ||
| 30% | 2023 | ||
| 30% | 2023 | ||
| 6% | 2023 · HS 2017 | ||
| 6% | 2023 | ||
| 15% | 2023 · HS 2017 | ||
| 20% | 2021 · HS 2017 | ||
| 30% | 2023 | ||
| 0% | 2022 · HS 2017 | ||
| 14% | 2023 | ||
| 20% | 2023 · HS 2017 | ||
| 15% | 2023 · HS 2017 | ||
| 13% | 0% – 20% | 2023 · HS 2017 | |
| 20% | 2023 | ||
| 30% | 2023 · HS 2017 | ||
| 60% | 2019 · HS 2017 | ||
| 15% | 2022 | ||
| 30% | 2023 | ||
| 30% | 2023 | ||
| 35% | 2021 · HS 2017 | ||
| 3% | 2023 | ||
| 8.3% | 5% – 15% | 2023 | |
| 8% | 2023 | ||
| 30% | 2023 | ||
| 20% | 2023 | ||
| 0% | 2022 · HS 2017 | ||
| 20% | 2023 | ||
| 6% | 2023 · HS 2017 | ||
| 20% | 2023 · HS 2012 | ||
| 15% | 2023 | ||
| 20% | 2023 | ||
| 20% | 2023 | ||
| 20% | 2023 · HS 2017 | ||
| 15% | 2020 · HS 2017 | ||
| 15% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 15% | 2023 | ||
| 15% | 2023 | ||
| 55% | 2020 · HS 2017 | ||
| 0% | 2022 · HS 2017 | ||
| 20% | 2023 | ||
| 10% | 2023 | ||
| 5% | 2023 | ||
| 13% | 2023 | ||
| 35% | 2023 | ||
| 30% | 2023 · HS 2002 | ||
| 5% | 2023 | ||
| 15% | 2021 · HS 2017 | ||
| 10% | 2023 · HS 2017 | ||
| 20% | 2020 · HS 2017 | ||
| 30% | 2023 | ||
| 20% | 2023 | ||
| 5% | 2021 · HS 2017 | ||
| 1.8%* | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 20% | 2023 | ||
| 25% | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 20% | 2023 | ||
| 20% | 2023 | ||
| 20% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 20% | 2023 · HS 2017 | ||
| 4% | 2021 · HS 2017 | ||
| 15% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 20% | 2023 · HS 2017 | ||
| 40% | 2023 | ||
| 20% | 2023 | ||
| 4.5% | 3% – 7.5% | 2023 · HS 2017 | |
| 30% | 2023 | ||
| 10% | 2021 · HS 2017 | ||
| 30% | 2023 | ||
| 2.5% | 0% – 5% | 2023 | |
| 7.5% | 0% – 15% | 2023 | |
| 20% | 2023 | ||
| 20% | 2023 | ||
| 20% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 20% | 2023 | ||
| 3% | 2023 · HS 2012 | ||
| 0% | 2017 · HS 2017 | ||
| 11% | 5% – 15% | 2023 | |
| 15% | 2023 | ||
| 20% | 2023 · HS 2017 | ||
| 6% | 2023 · HS 2017 | ||
| 15% | 2023 | ||
| 5% | 2023 | ||
| 15% | 2021 · HS 2017 | ||
| 25% | 2023 | ||
| 20% | 2020 · HS 2017 | ||
| 20% | 2019 · HS 2017 | ||
| 5% | 2023 | ||
| 20% | 2023 | ||
| 0% | 2023 | ||
| 20% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 10% | 2023 · HS 2017 | ||
| 25% | 2023 · HS 2017 | ||
| 30% | 2023 | ||
| 8% | 2023 | ||
| 18% | 2023 | ||
| 25% | 2023 | ||
| 20% | 2023 · HS 2012 | ||
| 10% | 2021 · HS 2017 | ||
| 20% | 2023 | ||
| 40% | 2021 · HS 2017 | ||
| 20% | 2023 · HS 2007 | ||
| 2%* | 2023 | ||
| 30% | 2020 · HS 2012 | ||
| 10% | 2021 · HS 2012 | ||
| 25% | 2023 | ||
| 20% | 2023 | ||
| 20% | 2023 | ||
| 20% | 2023 · HS 2017 | ||
| 15% | 10% – 20% | 2023 · HS 2012 | |
| 33% | 2023 | ||
| 15% | 2017 · HS 2017 | ||
| 25% | 2023 | ||
| 13% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 2% | 2023 | ||
| 4.5% | 2023 | ||
| 20% | 2023 · HS 2017 | ||
| 20% | 2021 · HS 2017 | ||
| 15% | 2023 | ||
| 20% | 2023 · HS 2017 | ||
| 25% | 2023 | ||
| 6% | 2021 · HS 2012 | ||
| 10% | 2017 · HS 2017 | ||
| 25% | 2023 | ||
| 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
- 83199 Other travel goods, handbags & similar containers
- 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
| HS | Code | |
|---|---|---|
| 2017 | 4202.91 | unchanged |
| 2012 | 4202.91 | unchanged |
| 2007 | 4202.91 | unchanged |
| 2002 | 4202.91 | unchanged |
| 1996 | 4202.91 | unchanged |
| 1992 | 4202.91 | unchanged |
Correspondence tables of the United Nations Statistics Division (UNSD)
Binding rulings for similar goods 26
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.
- N362493 U.S. CBP
The tariff classification of a tote bag from Argentina
- N361890 U.S. CBP
The tariff classification of document cases from China
- N357077 U.S. CBP
The tariff classification of jewelry boxes from India
- N344137 U.S. CBP
The tariff classification of a travel bag, with an additional storage component, from India
- N334103 U.S. CBP
The tariff classification of three leather cases from Argentina
- N326160 U.S. CBP
The tariff classification of a handbag and backpack from China
26 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.
-
CELEX 32026R1395 · Source: eur-lex.europa.eu
The UK Global Tariff divides subheading 4202.91 into 4 tariff lines; the duty is 2%.
In the EU Combined Nomenclature, subheading 4202.91 covers 2 tariff lines and 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 cases and bags (other) into the UK came to £56.7m between September 2025 and August 2026 (up 4% on the year before); Italy supplied 36%, followed by France.
In 2024, countries exported leather cases and bags (other) worth US$2bn (−3.7% year on year).
The largest exporter was Italy (US$314m), 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 4202.91, 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 4202.91 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 4202.91 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$314m in 2024 (15.4% of world exports).
Which countries can export leather cases and bags (other) 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 cases and bags (other)?
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 cases and bags (other) from?
In the 12 months to August 2026, the largest suppliers were Italy (36%), France (14%) and China (14%), out of total imports of £56.7m.
Typical products
Everyday names, not part of the legal text.