HS Code Detail
420292 Chapter 42 · Leather Goods Travel bags and backpacks, plastic or textile outer
Six-digit subheading in Leather Goods, chapter 42 of the Harmonized System, priced here for 1 destination markets.
Anatomy of 420292
You will declare against a longer local code that begins 420292: ten digits in most national tariffs, eight in the European Union, and the first six the same everywhere. Which trailing digits apply is what decides the rate, and the single row below is the Australia figure for this subheading.
What this code covers
Import duty by country
MFN duty rate · 1 countries| Country | Duty | VAT |
|---|---|---|
| 🇦🇺Australia | 5% | 10% |
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: 420292 into Australia
An illustrative consignment of 420292 invoiced at AUD 2,000.00, priced in AUD because a threshold is set in the destination's currency and nothing here is converted.
| Goods value on the invoice | AUD 2,000.00 |
| International freight | AUD 120.00 |
| Cargo insurance | AUD 30.00 |
| Value the duty is charged on, FOB basis | AUD 2,000.00 |
| Duty at 5% | AUD 100.00 |
| Australia tax at 10%, charged on the value plus the duty | AUD 225.00 |
| Total, before commercial charges | AUD 2,475.00 |
And if the consignment were small
Australia relieves customs duty, GST and the Import Processing Charge on consignments at or under AUD 1,000. The 420292 shipment above is over that, so its duty is charged in full. The same code invoiced at exactly AUD 1,000 with no freight would be charged AUD 0.00 of duty and AUD 0.00 of tax, a total of AUD 1,000.00. The rate on the 420292 row has not changed; only the charge is relieved. The tax is not simply absent at that value: Australia collects it on the sale instead of at the border, so an overseas seller or marketplace above the registration threshold charges it at checkout. What the relief removes is the charge on arrival, not the tax.
Selling rather than buying? AUD 2,475.00 is what your buyer in Australia pays to take delivery of this consignment, yours to pay if you quote DDP and theirs if you quote DAP: Exporting to Australia 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 420292 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.
- 🇦🇺AU
- MFN for 420292 AU, read on 2026-09-07 from https://www.abf.gov.au/importing-exporting-and-manufacturing/tariff-classification/current-tariff/schedule-3/section-viii/chapter-42 and again on 2026-09-07 from https://www.legislation.gov.au/C2004A04997/latest/text. Both returned 5%. The two publications are independent of each other and they agree. Retrieved text: 4202.92.10 5%; 4202.92.90 5% DCS:4% DCT:5%
Markets with no figure recorded
United States: United States splits 4202.92 into 15 tariff lines and they do not carry the same rate: the schedule returned 3.4 to 20%. A single percentage cannot represent that honestly, so no United States figure is recorded and the calculator falls back to its disclosed category average.
United Kingdom: United Kingdom splits 4202.92 into 7 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.
Canada: Canada splits 4202.92 into 3 tariff lines and they do not carry the same rate: the schedule returned 0 to 10%. A single percentage cannot represent that honestly, so no Canada figure is recorded and the calculator falls back to its disclosed category average.
Germany: Germany splits 4202.92 into 7 tariff lines and they do not carry the same rate: the schedule returned 2.7 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 4202.92 into 7 tariff lines and they do not carry the same rate: the schedule returned 2.7 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: Australia is the only market here that charges one rate across the subheading. The United States splits it fifteen ways and the United Kingdom and Canada split it too, so elsewhere the figure depends on the line the bag falls in. A leather outer surface is 420291.
What falls under 420292
- Travel bags, insulated food or beverage bags, toilet bags, rucksacks, shopping bags, sports bags and similar containers with an outer surface of plastic sheeting or textile materials
- Backpacks, holdalls, duffel bags, cool bags and reusable shopping bags
What's specifically excluded
These look similar but belong under a different code:
Commonly confused with
420222: Handbags
The dividing question is what the article is designed to carry. A bag for personal effects carried in the hand or on the shoulder is a handbag; a rucksack, sports bag or shopping bag belongs here. Oversized totes are the standing argument and are decided on design purpose rather than dimensions.
420212: Soft sided suitcases
Both groups can be textile, so structure rather than material separates them. A holdall that collapses when empty is a travel bag, while one built around a frame that holds its shape is a case in the earlier group of the heading.
Classification & cost note
This is the largest single subheading in heading 4202 by volume, because it collects backpacks, sports bags, cool bags and reusable shopping bags in one place. Two boundaries do most of the work. Against handbags, the test is design purpose rather than size, so a large tote built for shopping is here and a large tote built for personal effects is not. Against suitcases, the test is structure, so a collapsible holdall is a travel bag and a framed one is a case. There is a third question that catches promotional importers: a very light non woven polypropylene shopping bag may not be a made up textile article of this heading at all, depending on the material, and low value promotional bags are frequently classified elsewhere. Where a bag is imported with a brand licence, any royalty may need to be added to the customs value.
Typical products: Nylon and polyester backpacks · Textile holdalls and sports duffels · Insulated cool bags and lunch bags · Reusable woven shopping bags · Drawstring gym sacks in ripstop nylon · Wheeled cabin holdalls with detachable pouches · Picnic carriers lined with foil
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
420292 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 420292
Are backpacks and handbags in the same subheading?
No. A rucksack carried on the back sits with travel and sports bags in 4202.92, while a bag designed to carry personal effects in the hand or on the shoulder is a handbag in 4202.22.
How is a collapsible holdall classified against a soft suitcase?
On structure. A bag that collapses when empty is a travel bag in this subheading. One built around an internal frame that holds its shape is a case and sits in the earlier group of heading 4202.
Is an insulated cool bag classified differently from an ordinary bag?
No. Insulated food and beverage bags are named expressly in this subheading, so a thermally lined cool bag sits alongside rucksacks and shopping bags. The insulating lining is part of the construction rather than a separate article, and it does not move the bag into a refrigeration heading.
Related codes in Chapter 42
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