HTS code for wallets (2026)
Most leather wallets fall under 4202.31.60.00, which carries a general (column 1) rate of 8%. That line covers articles of a kind normally carried in the pocket or in the handbag, with an outer surface of leather or of composition leather.
The attribute that most often moves a wallet to another line is the material of the outer surface. A wallet with an outer surface of sheeting of plastics goes to 4202.32.20.00 at 20%, and a textile outer surface goes to one of the other 4202.32 lines.
Candidate HTS lines for wallets
| Code | Line | General rate | Special rate |
|---|---|---|---|
| 4202.31.60.00 | Other (No.) Articles of a kind normally carried in the pocket or in the handbag: › With outer surface of leather or of composition leather: Use when: A wallet or similar pocket or handbag article with an outer surface of leather or of composition leather, not of reptile leather. | 8% | Free (A,AU,BH, CL,CO,D,IL, JO,KR,MA,NP,OM,P,PA,PE,R,S,SG) 6.4% (E) |
| 4202.32.20.00 | Other (No.) Articles of a kind normally carried in the pocket or in the handbag: › With outer surface of sheeting of plastics or of textile materials: › With outer surface of sheeting of plastics: Use when: A wallet or similar pocket or handbag article with an outer surface of sheeting of plastics that is not reinforced or laminated plastics. | 20% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) |
| 4202.32.93.00 | Of man-made fibers (670) (No., kg) Articles of a kind normally carried in the pocket or in the handbag: › With outer surface of sheeting of plastics or of textile materials: › With outer surface of textile materials: › Other: Use when: A wallet or similar pocket or handbag article 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) |
| 4202.32.99.00 | Other (871) (No., kg) Articles of a kind normally carried in the pocket or in the handbag: › With outer surface of sheeting of plastics or of textile materials: › With outer surface of textile materials: › Other: Use when: A wallet or similar pocket or handbag article with an outer surface of textile materials that falls in the Other group, not of cotton, man-made fibers or silk. | 17.6% | Free (A,AU,BH,CL,CO,D,IL,JO,KR, MA,NP,OM,P,PA,PE,S,SG) 16.6% (E) |
| 4202.32.91.00 | Of cotton (369) (No., kg) Articles of a kind normally carried in the pocket or in the handbag: › With outer surface of sheeting of plastics or of textile materials: › With outer surface of textile materials: › Other: Use when: A wallet or similar pocket or handbag article with an outer surface of textile materials, of cotton, in the Other group of textile materials. | 17.6% | Free (AU,BH,CL,CO,IL,JO,KR, MA,NP,OM,P,PA,PE,S,SG) 16.6% (E) |
| 4202.32.40.00 | Of cotton (369) (No., kg) Articles of a kind normally carried in the pocket or in the handbag: › With outer surface of sheeting of plastics or of textile materials: › With outer surface of textile materials: › Of vegetable fibers and not of pile or tufted construction: Use when: A wallet or similar pocket or handbag article 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) |
| 4202.32.80.00 | Other (871) (No., kg) Articles of a kind normally carried in the pocket or in the handbag: › With outer surface of sheeting of plastics or of textile materials: › With outer surface of textile materials: › Of vegetable fibers and not of pile or tufted construction: Use when: A wallet or similar pocket or handbag article with an outer surface of textile materials, of vegetable fibers and not of pile or tufted construction, other than cotton. | 5.7% | Free (A,AU,BH,CL,CO,D,E,IL,JO, KR,MA,NP,OM,P, PA,PE,S,SG) |
| 4202.31.30.00 | Of reptile leather (No.) Articles of a kind normally carried in the pocket or in the handbag: › With outer surface of leather or of composition leather: Use when: A wallet or similar pocket or handbag article with an outer surface of reptile leather. | 3.7% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) |
| 4202.32.10.00 | Of reinforced or laminated plastics (No., kg) Articles of a kind normally carried in the pocket or in the handbag: › With outer surface of sheeting of plastics or of textile materials: › With outer surface of sheeting of plastics: Use when: A wallet or similar pocket or handbag article with an outer surface of reinforced or laminated plastics. | 12.1¢/kg + 4.6% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) |
| 4202.32.85.00 | Containing 85 percent or more by weight of silk or silk waste (No., kg) Articles of a kind normally carried in the pocket or in the handbag: › With outer surface of sheeting of plastics or of textile materials: › With outer surface of textile materials: › Other: Use when: A wallet or similar pocket or handbag article with an outer surface of textile materials containing 85 percent or more by weight of silk or silk waste. | Free |
Chapter 99 duties and claims that attach to these lines today
Section 301 China
- 9903.88.03 Section 301 China, +25%, applies to 4202.31.60.00, 4202.32.20.00, 4202.32.93.00, 4202.32.99.00, 4202.32.91.00, 4202.32.40.00, 4202.32.80.00, 4202.31.30.00, 4202.32.10.00, 4202.32.85.00 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 that the item is a wallet, or a similar article normally carried in the pocket or in the handbag. Wallets are named in the heading text. Larger containers such as briefcases, suitcases and handbags sit on other lines, so a wallet should not be placed there.
Next, check the material of the outer surface. Leather or composition leather points to 4202.31.60.00 (8%), unless the leather is reptile leather, which is 4202.31.30.00 (3.7%). Sheeting of plastics points to 4202.32.20.00 (20%), unless the plastics are reinforced or laminated, which is 4202.32.10.00 (12.1¢/kg + 4.6%).
If the outer surface is textile, check the fiber. Vegetable fibers not of pile or tufted construction go to 4202.32.40.00 if cotton (6.3%) and to 4202.32.80.00 if another vegetable fiber (5.7%). Other textile surfaces split further: silk or silk waste at 85 percent or more by weight is 4202.32.85.00 (Free), cotton is 4202.32.91.00 (17.6%), man-made fibers are 4202.32.93.00 (17.6%), and everything else is 4202.32.99.00 (17.6%).
Last, read the full line text and the reporting units. Several textile lines ask for quantity in kilograms as well as in number. Confirm the final line in the current HTSUS or with a licensed broker.
Common mistakes
- Classifying a plastic wallet under the leather line 4202.31.60.00 because it looks like leather, when the outer surface of sheeting of plastics belongs on 4202.32.20.00.
- Treating every fabric wallet as 4202.32.99.00 without checking whether the fiber is cotton, another vegetable fiber, man-made fiber or silk.
- Using a handbag or briefcase line for a small wallet, when wallets are articles of a kind normally carried in the pocket or in the handbag.
- Reporting only the number of pieces on textile lines that also list kilograms as a reporting unit.
- Leaving out the Chapter 99 heading 9903.88.03 when it is attached to the line, since it is reported as its own line beside the classification.
Frequently asked questions
What is the general duty rate for a wallet?
It depends on the line. A leather wallet on 4202.31.60.00 has a general (column 1) rate of 8%. A plastic wallet on 4202.32.20.00 has 20%, and a man-made fiber textile wallet on 4202.32.93.00 has 17.6%.
Which line applies to a leather wallet?
Use 4202.31.60.00 (8%) for a wallet with an outer surface of leather or of composition leather. If the outer surface is reptile leather, the line is 4202.31.30.00 (3.7%).
Which line applies to a plastic wallet?
Use 4202.32.20.00 (20%) for a wallet with an outer surface of sheeting of plastics. If the plastics are reinforced or laminated, the line is 4202.32.10.00 (12.1¢/kg + 4.6%).
Which line applies to a fabric wallet?
It depends on the fiber. Cotton and other vegetable fibers not of pile or tufted construction use 4202.32.40.00 (6.3%) or 4202.32.80.00 (5.7%). Man-made fibers use 4202.32.93.00 (17.6%), and other cotton textile wallets use 4202.32.91.00 (17.6%). Silk or silk waste at 85 percent or more by weight uses 4202.32.85.00 (Free). Other textile wallets use 4202.32.99.00 (17.6%).
What does Chapter 99 heading 9903.88.03 mean for wallets?
Each wallet line listed here has 9903.88.03 (Section 301 China) attached, at +25%. It is reported as its own line beside the classification, and its duty is separate from the general rate. Most programs charge it on top of the general rate. Confirm whether it applies to your goods in the current HTSUS or with a licensed broker.
Does the special rate column matter?
It can. For example, 4202.31.60.00 shows Free for the listed program codes and 6.4% for E, while 4202.32.85.00 shows no special rate. Whether your goods qualify for a program depends on rules the schedule line does not settle, so confirm eligibility in the current HTSUS or with a licensed broker.