HS Code Detail
420232 Chapter 42 · Leather Goods Wallets and card holders, plastic or textile outer
Six-digit subheading in Leather Goods, chapter 42 of the Harmonized System, priced here for 2 destination markets.
Anatomy of 420232
You will declare against a longer local code that begins 420232: ten digits in the United States, eight in the European Union, and the first six the same everywhere. Which trailing digits apply is what the 2 rates below differ on.
What this code covers
Import duty by country
MFN duty rate · 2 countries| Country | Duty | VAT | |
|---|---|---|---|
| 🇨🇦Canada | 8% | 5% | |
| 🇺🇸United States | Not a % | 0% | |
| Official duty for United States
The United States schedule has 7 national lines under this code and 6 different rate texts; 3 more are not listed here. Read it at the official tariff. | |||
United States charges this code by the hectolitre, the item or the kilogram rather than on its value, sometimes alongside a percentage, which is why the duty column reads Not a % there; a charge of that kind cannot be shown as a single percentage, so none is shown, the calculator does not estimate it, and the official wording is under each of those rows.
Rates shown are MFN (Most Favoured Nation), the default for WTO members. Preferential FTA rates may be lower with valid proof of origin. Section 301 / anti-dumping surcharges on Chinese-origin goods are not included.
What that costs: 420232 into Canada
An illustrative consignment of 420232 invoiced at CAD 2,000.00, priced in CAD because a threshold is set in the destination's currency and nothing here is converted.
| Goods value on the invoice | CAD 2,000.00 |
| International freight | CAD 120.00 |
| Cargo insurance | CAD 30.00 |
| Value the duty is charged on, FOB basis | CAD 2,000.00 |
| Duty at 8% | CAD 160.00 |
| Canada tax at 5%, charged on the value plus the duty | CAD 108.00 |
| Total, before commercial charges | CAD 2,418.00 |
And if the consignment were small
Canada relieves customs duties and taxes on consignments at or under CAD 20. The 420232 shipment above is over that, so its duty is charged in full. The same code invoiced at exactly CAD 20 with no freight would be charged CAD 0.00 of duty and CAD 0.00 of tax, a total of CAD 20.00. The rate on the 420232 row has not changed; only the charge is relieved.
Selling rather than buying? CAD 2,418.00 is what your buyer in Canada pays to take delivery of this consignment, yours to pay if you quote DDP and theirs if you quote DAP: Exporting to Canada sets out who collects it and what your invoice has to say.
An illustration, not a quotation: broker fees, handling and any trade remedy on the origin sit outside it. Price 420232 on your own numbers in the duty calculator.
How these rates were verified
Rates last verified 7 September 2026Every figure in the table above was read from the official tariff database of the market that charges it, on the date shown. Nothing here is copied from another aggregator.
- 🇺🇸US
- HTS General for 420232 US, read on 2026-09-07 from https://hts.usitc.gov/search?query=4202.32 and again on 2026-09-07 from https://hts.usitc.gov/reststop/exportList?from=42&to=43&format=CSV&styles=false. Both returned the official wording "12.1¢/kg + 4.6% ; 20% ; 6.3% ; 5.7% ; Free ; 17.6%". The United States International Trade Commission is the only body that publishes this schedule. The second reading was taken in a different format to check the reading, not to corroborate the schedule, because there is no second schedule to corroborate it against. Retrieved text: 4202.32.10.00 12.1¢/kg + 4.6%; 4202.32.20.00 20%; 4202.32.40.00 6.3%; 4202.32.80.00 5.7%; 4202.32.85.00 Free; 4202.32.91.00 17.6%; 4202.32.93.00 17.6%
- 🇨🇦CA
- MFN for 420232 CA, read on 2026-09-07 from https://www.cbsa-asfc.gc.ca/trade-commerce/tariff-tarif/2026/html/00/ch42-eng.html and again on 2026-09-07 from https://www.cbsa-asfc.gc.ca/trade-commerce/tariff-tarif/2026/menu-eng.html. Both returned 8%. The Canada Border Services Agency is the only body that publishes this schedule. The Department of Justice publishes the Act and refers readers to the Agency for the schedule itself, so both readings are the Agency's, taken from two different products. Retrieved text: 4202.32.10 8%; 4202.32.90 8%
Markets with no figure recorded
United Kingdom: United Kingdom splits 4202.32 into 3 tariff lines and they do not carry the same rate: the schedule returned 2 to 8%. A single percentage cannot represent that honestly, so no United Kingdom figure is recorded and the calculator falls back to its disclosed category average.
Australia: Australia splits 4202.32 into 2 tariff lines and they do not carry the same rate: the schedule returned 0 to 5%. A single percentage cannot represent that honestly, so no Australia figure is recorded and the calculator falls back to its disclosed category average.
Germany: Germany splits 4202.32 into 3 tariff lines and they do not carry the same rate: the schedule returned 3.7 to 9.7%. A single percentage cannot represent that honestly, so no Germany figure is recorded and the calculator falls back to its disclosed category average.
Portugal: Portugal splits 4202.32 into 3 tariff lines and they do not carry the same rate: the schedule returned 3.7 to 9.7%. A single percentage cannot represent that honestly, so no Portugal figure is recorded and the calculator falls back to its disclosed category average.
Re-check first: The United States splits wallets by outer material and by fibre, from free on goods of 85 percent or more silk to twenty percent on plastics, and one line adds a charge per kilogram. No single figure covers the subheading, so read the wording under the table.
What falls under 420232
- Articles of a kind normally carried in the pocket or in the handbag, with an outer surface of plastic sheeting or textile materials
- Coated fabric and nylon wallets, card holders, coin purses and phone pouches
- Flat pocket articles of coated woven fabric meant to be carried inside a larger bag, including document sleeves, key pouches and folding ticket holders
What's specifically excluded
These look similar but belong under a different code:
Commonly confused with
420231: Leather wallets
Outer surface material separates the two pocket article subheadings, and small leather goods are very often coated fabric that resembles leather closely. A supplier statement of the exterior surface composition, not a product name, is what settles it.
420222: Small handbags and pouches
The test is whether the article is of a kind normally carried inside a pocket or handbag. A pouch with a shoulder strap carried in its own right is a handbag, and the same pouch without a strap, designed to sit inside a bag, is a pocket article.
Classification & cost note
This is the plastic and textile counterpart to the leather pocket articles subheading, and everything about the classification turns on the phrase articles of a kind normally carried in the pocket or in the handbag. That is a test about the kind of article rather than about any individual owner's habits, so a wallet is a pocket article even when it lives permanently in a drawer. Vegan and recycled materials have grown this subheading substantially without changing anything in the tariff: a coated fabric marketed as vegan leather is plastic sheeting, and recycled polyester is polyester, so the environmental claim affects marketing regulation and not the code. Where a phone sleeve is specially shaped for one model and presented with it, the fitted case rule can take it out of heading 4202 entirely.
Typical products: Coated fabric bifold wallets · Nylon card holders and travel wallets · Textile coin purses · Phone pouches and sleeves in coated fabric · Ripstop travel document holders · Recycled fabric slim wallets · Zipped concertina card sleeves · Woven shielded travel wallets · Neoprene passport organisers · Slim billfolds in synthetic sheeting · Buttoned oilcloth purses with gusseted bellows · Folded origami style note holders · Quilted crossgrain coupon holders · Snap fastened spectacle sleeves in synthetic sheeting
What the notes to section VIII say
Chapter 42 sits in section VIII, raw hides and skins, leather, furskins and articles thereof; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silkworm gut), and the nomenclature publishes no note to that section at all, so the note to chapter 42 is the highest rule over this code; that is the published position rather than a gap here, and the chapter 42 page says the same, read from https://www.trade-tariff.service.gov.uk/api/v2/sections/8 on 2026-09-08.
What the nomenclature says about heading 4202
420232 is a subheading of 4202, trunks, suitcases, vanity cases, executive-cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling-bags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping-bags, wallets, purses, map-cases, cigarette-cases, tobacco-pouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder boxes, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper , and this site holds 8 other codes under the same heading, which every rule below governs equally.
One numbered note to chapter 42 takes heading 4202 as its own subject, and it is quoted below in full, as published.
Note 3 to chapter 42
(A) In addition to the provisions of note 2 above, heading 4202 does not cover:
a. bags made of sheeting of plastics, whether or not printed, with handles, not designed for prolonged use (heading 3923);
b. articles of plaiting materials (heading 4602).
(B) Articles of heading 4202 and 4203 which have parts of precious metal or metal clad with precious metal, of natural or cultured pearls, of precious or semi-precious stones (natural, synthetic or reconstructed) remain classified in those headings, even if such parts constitute more than minor fittings or minor ornamentation, provided that these parts do not give the articles their essential character. If, on the other hand, the parts give the articles their essential character, the articles are to be classified in Chapter 71.
This note sends goods to chapter 71.
Read from the notes to chapter 42 published in the UK Trade Tariff by HM Revenue and Customs, at https://www.trade-tariff.service.gov.uk/api/v2/chapters/42, with the heading title from https://www.trade-tariff.service.gov.uk/api/v2/headings/4202, on 2026-09-07, with the whole layer and the reason a heading note is a chapter note set out on the chapter 42 page. These notes are part of the international text of the Harmonized System, so the rule is the same whichever destination a shipment is going to, and it decides classification and never a rate.
Questions about 420232
Is a vegan leather wallet classified with leather wallets?
No. Vegan leather is a coated fabric or polymer sheet, so the wallet takes the plastic sheeting or textile subheading. The marketing term has no bearing on the classification.
When is a pouch a handbag instead?
When it is carried in its own right rather than inside something else. A shoulder strap points to a handbag; a pouch designed to sit inside a bag is a pocket article.
Does a fitted phone case stay in this heading?
Not always. A case specially shaped for a particular model and presented together with it is generally classified with the article it holds rather than on its own.
Is a phone case with card slots a pocket article?
Generally yes, where it is a wallet style case carried in the pocket or handbag. A case specially shaped for one handset model and presented together with that handset is classified with the phone instead, so how it is presented decides it.
Related codes in Chapter 42
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