HTS code for backpacks and bags (2026)
Most backpacks and travel bags fall under 4202.92.31.20 (backpacks, outer surface of man-made fiber textile materials) or 4202.92.31.31 (other travel and sports bags, outer surface of man-made fiber textile materials), each carrying a general rate of 17.6%. Goods from China are also subject to an additional 25% under Chapter 99 provision 9903.88.03, reported as a separate line on the entry.
The single attribute that most often moves a bag to a different line is the composition of the outer surface material: leather and composition leather bags shift to the 4202.91 subheadings at 4.5%, while bags with an outer surface of sheeting of plastics shift to lines such as 4202.92.45.00 at 20%.
Candidate HTS lines for backpacks and bags
| Code | Line | General rate | Special rate |
|---|---|---|---|
| 4202.92.31.20 | Backpacks (670) (No., kg) Other: › With outer surface of sheeting of plastics or of textile materials: › Travel, sports and similar bags: › With outer surface of textile materials: › Of man-made fibers Use when: Use for backpacks with an outer surface of man-made fiber textile materials, the most common construction for everyday and school backpacks. | 17.6% | Free (A,AU,BH,CL,CO,D,IL,JO,KR, MA,NP,OM,P,PA,PE,S,SG) 16.6% (E) |
| 4202.92.31.31 | Other (670) (No., kg) Other: › With outer surface of sheeting of plastics or of textile materials: › Travel, sports and similar bags: › With outer surface of textile materials: › Of man-made fibers Use when: Use for other travel, sports and similar bags with an outer surface of man-made fiber textile materials that are not specifically backpacks. | 17.6% | Free (A,AU,BH,CL,CO,D,IL,JO,KR, MA,NP,OM,P,PA,PE,S,SG) 16.6% (E) |
| 4202.92.33.16 | Of cotton (369) (No., kg) Other: › With outer surface of sheeting of plastics or of textile materials: › Travel, sports and similar bags: › With outer surface of textile materials: › Of paper yarn or of cotton; containing 85 percent or more by weight of silk or silk waste Use when: Use for travel, sports and similar bags, including backpacks, with an outer surface of cotton textile materials. | 17.6% | Free (AU,BH,CL,CO,IL,JO,KR, MA,NP,OM,P,PA,PE,S,SG) 16.6% (E) |
| 4202.91.90.30 | Travel, sports and similar bags (No.) Other: › With outer surface of leather or of composition leather: › Other Use when: Use for travel, sports and similar bags with an outer surface of leather or composition leather. | 4.5% | Free (A,AU,BH,CL,CO,D,IL,JO,KR, MA,NP,OM,P,PA,PE,S,SG) 3.5% (E) |
| 4202.92.45.00 | Other (No., kg) Other: › With outer surface of sheeting of plastics or of textile materials: Use when: Use for travel, sports and similar bags with an outer surface of sheeting of plastics that do not fall under a more specific travel or sports bag line. | 20% | Free (A,AU,BH,CL,CO,D,IL, JO,KR,MA,NP,OM,P,PA,PE,R,S, SG) 17.5% (E) |
| 4202.92.91.00 | Of man-made fibers (except jewelry boxes of a kind normally sold at retail with their contents) (670) (No., kg) Other: › With outer surface of sheeting of plastics or of textile materials: › With outer surface of textile materials: Use when: Use for non-travel-bag containers such as handbags, shopping bags or wallets with an outer surface of man-made fiber textile materials, excluding jewelry boxes sold at retail with their contents. | 17.6% | Free (A,AU,BH,CL,CO,D,IL,JO,KR, MA,NP,OM,P,PA,PE,S,SG) 16.6% (E) |
| 4202.92.97.00 | Other (No., kg) Other: › With outer surface of sheeting of plastics or of textile materials: Use when: Use for other containers with an outer surface of sheeting of plastics or textile materials not covered by any more specific line in the schedule. | 17.6% | Free (A,AU,BH,CL,CO,D,IL,JO,KR, MA,NP,OM,P,PA,PE,S,SG) 16.6% (E) |
| 4202.92.08.07 | Of man-made fibers (670) (No., kg) Other: › With outer surface of sheeting of plastics or of textile materials: › Insulated food or beverage bags: › With outer surface of textile materials: › Other Use when: Use for insulated food or beverage bags with an outer surface of man-made fiber textile materials. | 7% | Free (AU,BH,CL,CO,E,IL,JO, KR,MA,NP,OM,P,PA,PE,S,SG) |
| 4202.92.08.05 | Of cotton (369) (No., kg) Other: › With outer surface of sheeting of plastics or of textile materials: › Insulated food or beverage bags: › With outer surface of textile materials: › Other Use when: Use for insulated food or beverage bags with an outer surface of cotton textile materials. | 7% | Free (AU,BH,CL,CO,E,IL,JO, KR,MA,NP,OM,P,PA,PE,S,SG) |
| 4202.91.90.90 | Other (No.) Other: › With outer surface of leather or of composition leather: › Other Use when: Use for other bags and containers with an outer surface of leather or composition leather that are not travel, sports or golf bags. | 4.5% | Free (A,AU,BH,CL,CO,D,IL,JO,KR, MA,NP,OM,P,PA,PE,S,SG) 3.5% (E) |
| 4202.92.33.05 | Of paper yarn (No., kg) Other: › With outer surface of sheeting of plastics or of textile materials: › Travel, sports and similar bags: › With outer surface of textile materials: › Of paper yarn or of cotton; containing 85 percent or more by weight of silk or silk waste Use when: Use for travel, sports and similar bags with an outer surface made of paper yarn. | 17.6% | Free (AU,BH,CL,CO,IL,JO,KR, MA,NP,OM,P,PA,PE,S,SG) 16.6% (E) |
| 4202.92.50.00 | Musical instrument cases (No.) Other: › With outer surface of sheeting of plastics or of textile materials: Use when: Use for musical instrument cases with an outer surface of sheeting of plastics or textile materials. | 4.2% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) |
Chapter 99 duties and claims that attach to these lines today
Section 301 China
- 9903.88.03 Section 301 China, +25%, applies to 4202.92.31.20, 4202.92.31.31, 4202.92.33.16, 4202.91.90.30, 4202.92.45.00, 4202.92.91.00, 4202.92.97.00, 4202.92.08.07, 4202.92.08.05, 4202.91.90.90, 4202.92.33.05, 4202.92.50.00 9903.88.03 Explained: Section 301 China List 4, 25% Duty Rate
- 9903.88.69 Section 301 Exclusion Claims, claim or exemption heading, no additional duty, applies to 4202.92.31.20 9903.88.69: Section 301 Exclusion Claim Heading Explained
Each applicable Chapter 99 heading is reported as its own line beside the classification. Its duty is separate from the general rate above; most programs charge it on top, and a heading's own text says how it is assessed.
What decides the line
The first question is whether the bag has an outer surface of leather or composition leather, sheeting of plastics, or textile materials. Leather or composition leather outer surfaces lead to the 4202.91 subheadings, where 4202.91.90.30 covers travel and sports bags at 4.5% and 4202.91.90.90 covers other leather bags also at 4.5%.
If the outer surface is sheeting of plastics or textile materials, the next question is the bag's functional category. Insulated food or beverage bags go to the 4202.92.04 and 4202.92.08 family at 7%. Musical instrument cases go to 4202.92.50.00 at 4.2%. Travel, sports and similar bags, including backpacks and knapsacks, go to the 4202.92.31 or 4202.92.33 cluster at 17.6%. Bags that are not travel or sports bags and not insulated go to lines such as 4202.92.91.00 or 4202.92.97.00, also at 17.6%.
Within the travel and sports bag group, the outer surface textile fiber decides the rate line: man-made fibers take 4202.92.31 and cotton takes 4202.92.33, both at 17.6%, and the statistical suffix under each rate line then separates backpacks from other bags. Man-made fibers lead to 4202.92.31.20 for backpacks specifically or 4202.92.31.31 for other bags in that group. Cotton leads to 4202.92.33.16. Paper yarn leads to 4202.92.33.05. Bags containing 85 percent or more by weight of silk or silk waste lead to 4202.92.33.10.
Finally, if the outer surface is sheeting of plastics rather than textile, travel and sports bags shift to 4202.92.45.00 at a higher general rate of 20%. Confirm the exact fiber content and outer surface determination before filing, or consult a licensed broker.
Common mistakes
- Classifying a bag with a coated or laminated plastic outer surface under the textile lines such as 4202.92.31.20 when the visible outer surface is sheeting of plastics, which would correctly require 4202.92.45.00 at 20%.
- Reporting man-made fiber backpacks under 4202.92.31.31 (other bags) rather than the dedicated backpack statistical suffix 4202.92.31.20, causing a mismatch in textile visa and quota category 670 reporting.
- Omitting the Chapter 99 provision 9903.88.03 as a separate line on entries for goods of Chinese origin, which must be declared in addition to the base classification to apply the additional 25% duty correctly.
- Classifying leather-outer-surface travel bags under the 4202.92 plastics and textile subheadings rather than 4202.91.90.30, which carries a much lower general rate of 4.5% and avoids misapplying the 17.6% rate.
- Applying special program rates such as Free (A, AU, BH, CL, CO, D, IL, JO, KR, MA, NP, OM, P, PA, PE, S, SG) to countries not listed in the special rate text for a given line, for example claiming the A+ benefit for cotton bags under 4202.92.33.16 where A is not listed in that line's special rate text.
Frequently asked questions
What is the HTS code for a standard backpack made of nylon or polyester?
A backpack with an outer surface of man-made fiber textile materials (nylon, polyester, and similar synthetics) is classified under 4202.92.31.20. The general rate is 17.6%. If the backpack originates from China, Chapter 99 provision 9903.88.03 adds another 25% on top of that rate and must be filed as a separate line on the entry.
What is the rate for a leather backpack or leather travel bag?
Leather and composition leather outer surface travel and sports bags, including backpacks, are classified under 4202.91.90.30 at a general rate of 4.5%. Many free-trade-agreement countries listed in the special rate column, including AU, BH, CL, CO, IL, JO, KR, MA, NP, OM, P, PA, PE, S and SG, qualify for a Free rate. Chinese-origin goods still carry the additional 25% under 9903.88.03.
What does the Chapter 99 provision 9903.88.03 mean for my bag import from China?
Chapter 99 provision 9903.88.03 is a Section 301 China duty that adds 25% to the general column 1 rate for goods originating in China. It is entered as its own separate tariff line alongside the base classification on the entry summary. For example, a nylon backpack at 4202.92.31.20 with a general rate of 17.6% would owe an additional 25% under 9903.88.03 if made in China.
Provision 9903.88.69 appears on line 4202.92.31.20 as a Section 301 Exclusion Claims heading. If an applicable exclusion applies, that heading may be claimed in place of the additional duty. Confirm eligibility with a licensed broker or in the current HTSUS.
Which code applies to an insulated lunch bag or cooler bag?
Insulated food or beverage bags are a separate functional category from travel bags. A bag with an outer surface of man-made fiber textile materials is classified under 4202.92.08.07 at a general rate of 7%. A cotton outer surface version falls under 4202.92.08.05, also at 7%. In both cases, Chinese-origin goods carry the additional 25% under 9903.88.03.
Does the code change if my bag has a plastic outer surface instead of fabric?
Yes. A travel or sports bag, including a backpack, whose outer surface is sheeting of plastics rather than textile materials moves out of the 4202.92.31 lines and into 4202.92.45.00, which covers travel, sports and similar bags with an outer surface of sheeting of plastics. The general rate there is 20%, higher than the 17.6% that applies to textile outer surface bags. The determination of outer surface material is based on the material visible to the eye in normal use.
What code applies to a cotton canvas backpack or tote bag?
A travel or sports bag, including a backpack or knapsack, with an outer surface of cotton textile falls under 4202.92.33.16 at a general rate of 17.6%. A cotton bag that is not a travel or sports bag (for example a shopping bag or similar container) would instead fall under 4202.92.60.91 at a general rate of 6.3%. Correct classification depends on identifying the bag's primary function and outer surface fiber content before filing.