HTS code for luggage and suitcases (2026)
Most hard-sided suitcases with a plastics outer surface fall under 4202.12.21.20 (structured, rigid on all sides), with a general rate of 20%. The attribute that most often moves a bag to another line is the outer surface material: leather or composition leather goes to 4202.11.00.90 at 8%, and a textile outer surface goes to the textile lines such as 4202.12.81.70 at 17.6%.
Chapter 99 heading 9903.88.03 (Section 301 China): +25% is listed for each of these lines and is reported separately from the classification.
Candidate HTS lines for luggage and suitcases
| Code | Line | General rate | Special rate |
|---|---|---|---|
| 4202.12.21.20 | Structured, rigid on all sides (No.) Trunks, suitcases, vanity cases, attache cases, briefcases, school satchels and similar containers: › With outer surface of plastics or of textile materials: › With outer surface of plastics: › Trunks, suitcases, vanity cases and similar containers Use when: Use for a trunk, suitcase or vanity case with an outer surface of plastics that is structured, rigid on all sides. | 20% | Free (A,AU,BH,CL,CO,D,IL,JO,KR,MA,NP,OM,P,PA,PE,R,S,SG) 17.5% (E) |
| 4202.12.21.50 | Other (No.) Trunks, suitcases, vanity cases, attache cases, briefcases, school satchels and similar containers: › With outer surface of plastics or of textile materials: › With outer surface of plastics: › Trunks, suitcases, vanity cases and similar containers Use when: Use for a trunk, suitcase or vanity case with an outer surface of plastics that is not structured, rigid on all sides (the Other line). | 20% | Free (A,AU,BH,CL,CO,D,IL,JO,KR,MA,NP,OM,P,PA,PE,R,S,SG) 17.5% (E) |
| 4202.12.81.70 | Other (670) (No., kg) Trunks, suitcases, vanity cases, attache cases, briefcases, school satchels and similar containers: › With outer surface of plastics or of textile materials: › With outer surface of textile materials: › Of man-made fibers Use when: Use for a trunk, suitcase or similar container with an outer surface of textile materials, of man-made fibers, in the Other line. | 17.6% | Free (A,AU,BH,CL,CO,D,IL,JO,KR, MA,NP,OM,P,PA,PE,S,SG) 16.6% (E) |
| 4202.12.40.00 | Of cotton (369) (No., kg) Trunks, suitcases, vanity cases, attache cases, briefcases, school satchels and similar containers: › With outer surface of plastics or of textile materials: Use when: Use for a trunk, suitcase or similar container with an outer surface of textile materials, of vegetable fibers and not of pile or tufted construction, of cotton. | 6.3% | Free (A,AU,BH,CL,CO,D,IL,JO,KR, MA,NP,OM,P,PA,PE,S,SG) 4.9% (E) |
| 4202.12.60.00 | Other (870) (No., kg) Trunks, suitcases, vanity cases, attache cases, briefcases, school satchels and similar containers: › With outer surface of plastics or of textile materials: Use when: Use for a trunk, suitcase or similar container with an outer surface of textile materials, of vegetable fibers other than cotton and not of pile or tufted construction. | 5.7% | Free (AU,BH,CL,CO,IL,JO,KR,MA,NP, OM,P,PA,PE,S,SG) 4.4% (E) |
| 4202.11.00.90 | Other (No.) Trunks, suitcases, vanity cases, attache cases, briefcases, school satchels and similar containers: › With outer surface of leather or of composition leather Use when: Use for a trunk, suitcase or similar container with an outer surface of leather or of composition leather that is in the Other line, not an attache case, briefcase, school satchel or occupational luggage case. | 8% | Free (A,AU,BH,CL,CO,D,IL,JO,KR,MA,NP,OM,P,PA,PE,R,S,SG) 6.4% (E) |
| 4202.11.00.30 | Attache cases, briefcases, school satchels, occupational luggage cases and similar containers (No.) Trunks, suitcases, vanity cases, attache cases, briefcases, school satchels and similar containers: › With outer surface of leather or of composition leather Use when: Use for an attache case, briefcase, school satchel, occupational luggage case or similar container with an outer surface of leather or of composition leather. | 8% | Free (A,AU,BH,CL,CO,D,IL,JO,KR,MA,NP,OM,P,PA,PE,R,S,SG) 6.4% (E) |
| 4202.12.29.10 | Attache cases, briefcases and similar containers (No.) Trunks, suitcases, vanity cases, attache cases, briefcases, school satchels and similar containers: › With outer surface of plastics or of textile materials: › With outer surface of plastics: › Other › Structured, rigid on all sides: Use when: Use for an attache case, briefcase or similar container with an outer surface of plastics, in the Other line, structured, rigid on all sides. | 20% | Free (AU,BH,CL,CO,D,IL,JO,KR,MA,NP, OM,P,PA,PE,R,S,SG) 17.5% (E) |
| 4202.12.81.30 | Attache cases, briefcases, school satchels, occupational luggage cases and similar containers (670) (No., kg) Trunks, suitcases, vanity cases, attache cases, briefcases, school satchels and similar containers: › With outer surface of plastics or of textile materials: › With outer surface of textile materials: › Of man-made fibers Use when: Use for an attache case, briefcase, school satchel, occupational luggage case or similar container with an outer surface of textile materials, of man-made fibers. | 17.6% | Free (A,AU,BH,CL,CO,D,IL,JO,KR, MA,NP,OM,P,PA,PE,S,SG) 16.6% (E) |
| 4202.19.00.00 | Other (No.) Use when: Use for a trunk, suitcase or similar container of the types named in the heading whose outer surface is none of leather, plastics or textile materials, in the Other line. | 20% | Free (AU,BH,CL,CO,D,IL,JO,KR,MA, OM,P,PA,PE,R,S,SG) 17.5% (E) |
Chapter 99 duties and claims that attach to these lines today
Section 301 China
- 9903.88.03 Section 301 China, +25%, applies to 4202.12.21.20, 4202.12.21.50, 4202.12.81.70, 4202.12.40.00, 4202.12.60.00, 4202.11.00.90, 4202.11.00.30, 4202.12.29.10, 4202.12.81.30, 4202.19.00.00 9903.88.03 Explained: Section 301 China List 4, 25% Duty Rate
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
A classifier first confirms the article is a trunk, suitcase, vanity case or similar container rather than a handbag. Handbags have their own lines, such as 4202.22.60.00. Check the full schedule text if the article is a backpack, travel bag or sports bag, because those are not listed on this page.
Next is the outer surface. Leather or composition leather points to 4202.11.00.30 for attache cases, briefcases, school satchels and occupational luggage cases, and to 4202.11.00.90 for the rest, both at 8%. Plastics or textile materials point to lines such as 4202.12.21.20 and 4202.12.81.70. Any other outer surface falls to 4202.19.00.00 at 20%.
Within plastics, 4202.12.21.20 and 4202.12.21.50 cover trunks and suitcases, split by whether the case is structured, rigid on all sides. Attache cases and briefcases with a plastics outer surface go to lines such as 4202.12.29.10. Within textiles, the first test is vegetable fibers that are not of pile or tufted construction: cotton of that kind goes to 4202.12.40.00 at 6.3% and other vegetable fibers of that kind go to 4202.12.60.00 at 5.7%. Man-made fibers go to 4202.12.81.70 at 17.6%, and the remaining textile surfaces, cotton of pile or tufted construction among them, go to the 4202.12.89 lines at 17.6%.
The first six digits of a line are the international Harmonized System subheading. The last four are United States rate and statistical digits.
Common mistakes
- Using the leather line 4202.11.00.90 at 8% for a bag that only looks like leather, when the outer surface is plastics and the right line is 4202.12.21.20 or 4202.12.21.50 at 20%.
- Treating every plastics suitcase as structured, rigid on all sides, when a case that is not rigid on all sides belongs in 4202.12.21.50 (Other).
- Classing a fabric suitcase under the cotton line 4202.12.40.00 at 6.3% when the outer surface is man-made fibers, which belongs in 4202.12.81.70 at 17.6%.
- Filing a briefcase or attache case under a suitcase line, when the schedule has separate lines for those, such as 4202.11.00.30 for leather and 4202.12.29.10 for rigid plastics.
- Leaving out the Chapter 99 line 9903.88.03 (Section 301 China) on entry, when it is listed for the line and must be reported as its own line beside the classification.
Frequently asked questions
What is the general duty rate for luggage and suitcases?
It depends on the line. A plastics suitcase that is structured, rigid on all sides, under 4202.12.21.20, has a general rate of 20%. A leather or composition leather suitcase under 4202.11.00.90 is 8%. A man-made fiber textile suitcase under 4202.12.81.70 is 17.6%, and a cotton one that is not of pile or tufted construction, under 4202.12.40.00, is 6.3%.
Which HTS code applies to a hard-shell plastic suitcase?
Use 4202.12.21.20 if the case is structured, rigid on all sides, and 4202.12.21.50 if it is not. Both carry a general rate of 20%.
Which code applies to a fabric suitcase?
It depends on the fiber. Cotton that is not of pile or tufted construction goes to 4202.12.40.00 at 6.3%, and other vegetable fibers of that kind go to 4202.12.60.00 at 5.7%. Man-made fibers go to 4202.12.81.70 at 17.6%. Other textile surfaces go to the 4202.12.89 lines at 17.6%. Confirm the fiber content and the full line text in the current HTSUS or with a licensed broker.
What does Chapter 99 heading 9903.88.03 mean for luggage?
The heading 9903.88.03 (Section 301 China) is listed with +25% for every line on this page. It is reported as its own line beside the classification. Its duty is separate from the general rate and, with a +25% rate text, is charged on top of it. Confirm with a licensed broker whether it applies to your goods.
Does the special rate column matter for luggage?
It can. For 4202.12.21.20 the schedule shows Free for the programs listed in the special column (A,AU,BH,CL,CO,D,IL,JO,KR,MA,NP,OM,P,PA,PE,R,S,SG) and 17.5% (E). The program symbols differ from line to line. Whether your goods qualify is a separate question to confirm in the current HTSUS or with a licensed broker.