4202 31 00: Deri cüzdan ve cep eşyası: Dış yüzleri tabii veya terkip yoluyla elde edilen deri ve kösele - den veya rugandan olanlar

For the definition of the term ‘outer surface’, see additional note 1 to this chapter and the HS Explanatory Note to subheadings 4202 11, 4202 21, 4202 31 and 4202 91.

This heading includes covers for rackets which envelop the entire racket, whether or not fitted with a handle or a shoulder strap.

However, this heading does not include headcovers for tennis rackets, badminton rackets, golf clubs, etc., when made from textile fabric (usually coated with plastics), whether or not they are fitted with a pocket to contain balls (heading 6307).

This heading also includes small bags consisting of sheeting of plastics with a closing system (for example, a zipper) designed for prolonged use. They generally have reinforced edges (for example, of plastics or of textiles) or stitched seams. They can be used, for example, as a toilet bag, pencil bag or document bag and may be equipped with a handle or a hanging loop.

Examples of such bags include:

This heading does not include small, simple bags consisting of sheeting of plastics with a closure, not designed for prolonged use. Those bags are simply sealed at the edges, without reinforcements (for example, there are no reinforced edges of textiles or plastics, nor stitched seams). They may have a fold at the bottom and/or the sides and they generally have a simple plastic ‘zip-lock’ type closure with a slider. They may be equipped with a small handle or a hanging loop. They are to be classified according to their constituent material (classification under Chapter 39).

Examples of such bags include:

See the HS Explanatory Note to subheadings 4202 31, 4202 32 and 4202 39.

These subheadings also include mobile phone cases which, by their nature and design, are normally carried in the pocket or in the handbag.

Mobile phone cases of these subheadings are covered by the first part of the heading text and, consequently, may be made of any material.

They may be designed to fit a specific mobile phone or different models of mobile phones having the same measurements.

They may or may not have a closing mechanism. They encase the mobile phone by covering the back, the sides and the front side of the mobile phone in order to protect it. Simple cases covering only the back and the sides of the mobile phone are however excluded, as they do not have the characteristics of cases of heading 4202 and are classified according to their constituent material.

However, these subheadings do not include cases, whether or not with stands, for tablet Computers, mini-tablet Computers or e-books, because, due to their size, they are not considered as being articles normally carried in the pocket or in the handbag (classification under subheadings 4202 91 80 to 4202 99 00, according to the constituent material). These cases are covered by the first part of the heading text and may consist of any material.

These subheadings also do not include articles used as protective covers for charging cases for wireless headphones. The covers are shaped to protect the wireless charging case from outside and are sold in many different designs (in one piece or in two pieces, of different material and colours, patterned, with images or text, may be combined with a snap hook etc.). These covers for charging cases for wireless headphones are to be classified according to the constituent material.