Import Duty on Leather Handbags
US general (MFN) import duty rates for Leather Handbags range from 5.3%–10% across 3 HTS lines (e.g. HTS 4202.21.30.00 at 5.3%), per USITC HTS release 2026HTSRev22. This is a planning estimate: Section 301, Section 232, AD/CVD, quotas and MPF/HMF are excluded and must be added separately.
On a leather handbag the rate depends on what the bag costs, not only on what it is made of.
HTS lines and general duty rates
Read from the USITC Harmonized Tariff Schedule, release 2026HTSRev22. USITC HTS, verify line 4202.21.30.00.
| HTS code | Description | General rate | Special rate (FTA) |
|---|---|---|---|
| 4202.21.30.00 | Of reptile leather | 5.3% | Free (AU,BH, CL,CO,D,IL, JO,KR,MA, OM,P,PA,P |
| 4202.21.60.00 | Valued not over $20 each | 10% | Free (A,AU,BH,CL,CO,D,IL, JO,KR,MA,NP,OM,P,P |
| 4202.21.90.00 | Valued over $20 each | 9% | Free (A,AU,BH,CL,CO,D,IL, JO,KR,MA,NP,OM,P,P |
What changes by country of origin
The MFN rate is the same regardless of where the goods are made. Everything below it is not.
| Origin | Base rate | US preference | What else attaches |
|---|---|---|---|
| China | MFN rate above | No US preference on these codes | Section 301 lists 1-4A apply to most consumer goods on top of MFN; the 2026 forced-labor 301 action adds a further layer. |
| Vietnam | MFN rate above | No US preference on these codes | No Section 301 list duty. The 2026 forced-labor 301 action applies. No US FTA, so MFN is the base. |
| India | MFN rate above | No US preference on these codes | No Section 301 list duty and no US FTA. Forced-labor 301 applies. GSP expired, so MFN is the base. |
| Thailand | MFN rate above | No US preference on these codes | No Section 301 list duty and no US FTA. Forced-labor 301 applies. |
| Indonesia | MFN rate above | No US preference on these codes | No Section 301 list duty and no US FTA. Forced-labor 301 applies. |
| Mexico | MFN rate above | No USMCA line on these codes | USMCA: duty-free when the goods meet the rules of origin and the preference is claimed. MFN applies otherwise. |
Free-trade programs named on the lines in this group: Australia (AUSFTA) (3 lines), Bahrain (BHFTA) (3 lines), Chile (CLFTA) (3 lines), Colombia (CTPA) (3 lines), Agoa (3 lines), Israel (ILFTA) (3 lines). A preference only applies when the goods meet that program's rules of origin and the claim is made on entry. This page does not estimate Section 301 list rates or anti-dumping duty; enter the applicable Section 301 rate in the calculator yourself and verify current list coverage and exclusions at the USTR exclusion notices.
What decides the rate
4202.21.60 applies to bags valued not over $20 each at 10%, and 4202.21.90 to bags over $20 at 9%. A unit-value threshold inside a subheading is unusual and easy to miss: a single shipment can contain both, and the entry then needs both lines.
Where this goes wrong
A bag whose outer surface is plastic sheeting is not a leather bag even if it is lined with leather. 4202.22 lines apply, and the rate there can be higher than the leather rate.
Inputs and assumptions
| Item | Value | Note |
|---|---|---|
| Duty rate source | USITC HTS, release 2026HTSRev22 | Read at build time from the official schedule export. The general rate column. |
| Rate range in this category | 5.3%–10% across 3 lines | The spread within one product category is the reason a category average is not usable. |
| MPF | 0.3464% of entered value, min $34.58, max $670.86 | CBP User Fee Table, FY2027. The ad valorem rate is statutory; the floor and cap are adjusted each October. |
| HMF | 0.125% of entered value, ocean cargo only | CBP User Fee Table. Not charged on air freight. |
| Customs value | Transaction value, normally the price paid for the goods | Freight and insurance are not part of US customs value, unlike CIF jurisdictions. |
Questions this page answers
Is the duty on a leather handbag 9% or 10%?
It depends on unit value. 4202.21.60 is 10% for bags valued not over $20 each, and 4202.21.90 is 9% for bags over $20. One shipment can contain both, which means two lines.
Is a bag with a plastic outer surface a leather bag?
No. The classification follows the outer surface. A plastic-sheeting bag belongs to 4202.22 even if it is lined with leather, and those lines can carry a higher rate than the leather lines.
Does this estimate include anti-dumping duty?
No. Anti-dumping and countervailing duty are case-specific and can exceed every other layer combined, so they are outside the estimate by design. The calculator covers base duty, the Section 301 and 232 layers you enter, the merchandise processing fee and the harbor maintenance fee.
Data release: 2026HTSRev22. Content as of November 10, 2026. Found an error? Tell us and it gets corrected.