handbags and similar containers › Trunks, suitcases, vanity cases, attache cases, briefcases
Other similar containers, with outer surface of plastic sheeting
HS 420292Taiwan → United States
Destination duty
3.4%–20%
Generalcalculator uses 4202.92.31 at 17.6%
Federal VAT / GST
None
Clearance difficulty
1Overview
- Destination duty: 3.4%–20% (General) — calculator uses 4202.92.31 at 17.6% — No preferential agreement with Taiwan — the basic / MFN rate applies.The rate differs between the tariff lines under this HS6. Re-check once the line is fixed.
- Federal VAT / GST: None — The US has no federal VAT. State sales tax is not charged at import.
- This code covers: Other similar containers, with outer surface of plastic sheeting
- Additional tariffs: about +3% — Section 301 forced-labor duty (Taiwan) (Re-verified 2026-09-15: no change.)
- Regime to watch: US duty-free de minimis suspended for all countriesSince 2025-08-29 Executive Order 14324 has suspended duty-free de minimis entry for shipments from every country. Parcels are now dutiable and need an entry with HS classification and origin, which raises the difficulty of small consignments.federalregister.gov
Key points
- De minimis is suspended indefinitely: non-postal modes since 2026-06-24, international mail since 2026-07-24. The US$800 duty-free entry no longer exists.
- No federal VAT or GST. State sales or use tax is a separate matter handled after import, not at the border.
- US$2,500 separates informal from formal entry. Mail shipments up to US$2,500 in HTSUS chapters 1-97 may use the new postal informal entry process, with duty due by the 7th day of the month following arrival.
- The importer of record may self-file in ACE, but formal entries require a customs bond, and ocean cargo also requires an Importer Security Filing (ISF 10+2) at least 24 hours before loading.
- The Section 122 surcharge ended on 2026-07-24, and a Section 301 forced-labour action covering 60 economies took effect the same day. Additional duties appear as HTSUS Chapter 99 lines, so check what is in force on your entry date.
Key points on the origin side
- General goods carry no export duty, but exports still pay the trade promotion service fee: 0.04% (four per ten thousand) of the FOB value shown on the export declaration, under art. 21-1 of the Foreign Trade Act and art. 17 of its enforcement rules. It is not collected where the amount payable is NT$100 or less.
- Exporting in a company's own name requires registration as an importer/exporter with the International Trade Administration. Under art. 9(5) of the Foreign Trade Act and the Regulations Governing Registration of Exporters and Importers, a company or firm not otherwise prohibited or restricted may apply; both the English-name pre-check and the registration itself are filed electronically.
- Check the export regulation column of the commodity classification table before shipping; strategic high-tech commodities need an export permit.
- The export declaration release record supports the zero-rated business tax return and drawback of tax on raw materials.
- Goods on the ECFA early harvest list going to mainland China may use an ECFA certificate of origin; Taiwan has no free trade agreement with Korea or the United States.
- Mainland China has suspended ECFA early-harvest concessions twice — 12 tariff lines (Customs Tariff Commission Announcement 2023 No. 9, effective 2024-01-01) and 134 lines (2024 No. 4, effective 2024-06-15), 146 in total. The remaining early-harvest items still apply and no further suspension had been announced as of 2026-09 (Announcement 2024 No. 8, ending zero tariffs on 34 Taiwan agricultural products, is a separate unilateral policy, not ECFA). Check the latest announcements for your tariff line before shipping.
As of: 2026 HTS Rev.15 · Guidance as of: 2026-09
2Classification
HS6 names
- ko외부 표면을 플라스틱 시트(sheet)나 방직용 섬유재료로 만든 것
- enOther similar containers, with outer surface of plastic sheeting
- zh_hant其他類似容器，外層為塑膠布者
- zh_hans其他类似容器，外层为塑胶布者
United States tariff lines
| Line | Description |
|---|---|
| 4202.92.04.00 | Beverage bags whose interior incorporates only a flexible plastic container of a kind for storing and dispensing potable beverages through attached flexible tubingTrunks, suitcases, vanity cases, attache cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; traveling bags, insulated food or beverage bags, toiletry bags, knapsacks and backpacks, handbags, shopping bags, wallets, purses, map cases, cigarette cases, tobacco pouches, tool bags, sports bags, bott… |
| 4202.92.08 | OtherTrunks, suitcases, vanity cases, attache cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; traveling bags, insulated food or beverage bags, toiletry bags, knapsacks and backpacks, handbags, shopping bags, wallets, purses, map cases, cigarette cases, tobacco pouches, tool bags, sports bags, bott… |
| 4202.92.08.05 | Of cotton (369)Trunks, suitcases, vanity cases, attache cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; traveling bags, insulated food or beverage bags, toiletry bags, knapsacks and backpacks, handbags, shopping bags, wallets, purses, map cases, cigarette cases, tobacco pouches, tool bags, sports bags, bott… |
| 4202.92.08.07 | Of man-made fibers (670)Trunks, suitcases, vanity cases, attache cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; traveling bags, insulated food or beverage bags, toiletry bags, knapsacks and backpacks, handbags, shopping bags, wallets, purses, map cases, cigarette cases, tobacco pouches, tool bags, sports bags, bott… |
| 4202.92.08.09 | Other (870)Trunks, suitcases, vanity cases, attache cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; traveling bags, insulated food or beverage bags, toiletry bags, knapsacks and backpacks, handbags, shopping bags, wallets, purses, map cases, cigarette cases, tobacco pouches, tool bags, sports bags, bott… |
| 4202.92.10.00 | OtherTrunks, suitcases, vanity cases, attache cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; traveling bags, insulated food or beverage bags, toiletry bags, knapsacks and backpacks, handbags, shopping bags, wallets, purses, map cases, cigarette cases, tobacco pouches, tool bags, sports bags, bott… |
| 4202.92.15.00 | Of cotton (369)Trunks, suitcases, vanity cases, attache cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; traveling bags, insulated food or beverage bags, toiletry bags, knapsacks and backpacks, handbags, shopping bags, wallets, purses, map cases, cigarette cases, tobacco pouches, tool bags, sports bags, bott… |
| 4202.92.20.00 | Other (870)Trunks, suitcases, vanity cases, attache cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; traveling bags, insulated food or beverage bags, toiletry bags, knapsacks and backpacks, handbags, shopping bags, wallets, purses, map cases, cigarette cases, tobacco pouches, tool bags, sports bags, bott… |
| 4202.92.31 | Of man-made fibersTrunks, suitcases, vanity cases, attache cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; traveling bags, insulated food or beverage bags, toiletry bags, knapsacks and backpacks, handbags, shopping bags, wallets, purses, map cases, cigarette cases, tobacco pouches, tool bags, sports bags, bott… |
| 4202.92.31.20 | Backpacks (670)Trunks, suitcases, vanity cases, attache cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; traveling bags, insulated food or beverage bags, toiletry bags, knapsacks and backpacks, handbags, shopping bags, wallets, purses, map cases, cigarette cases, tobacco pouches, tool bags, sports bags, bott… |
| 4202.92.31.31 | Other (670)Trunks, suitcases, vanity cases, attache cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; traveling bags, insulated food or beverage bags, toiletry bags, knapsacks and backpacks, handbags, shopping bags, wallets, purses, map cases, cigarette cases, tobacco pouches, tool bags, sports bags, bott… |
| 4202.92.33 | Of paper yarn or of cotton; containing 85 percent or more by weight of silk or silk wasteTrunks, suitcases, vanity cases, attache cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; traveling bags, insulated food or beverage bags, toiletry bags, knapsacks and backpacks, handbags, shopping bags, wallets, purses, map cases, cigarette cases, tobacco pouches, tool bags, sports bags, bott… |
| 4202.92.33.05 | Of paper yarnTrunks, suitcases, vanity cases, attache cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; traveling bags, insulated food or beverage bags, toiletry bags, knapsacks and backpacks, handbags, shopping bags, wallets, purses, map cases, cigarette cases, tobacco pouches, tool bags, sports bags, bott… |
| 4202.92.33.10 | Containing 85 percent or more by weight of silk or silk wasteTrunks, suitcases, vanity cases, attache cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; traveling bags, insulated food or beverage bags, toiletry bags, knapsacks and backpacks, handbags, shopping bags, wallets, purses, map cases, cigarette cases, tobacco pouches, tool bags, sports bags, bott… |
| 4202.92.33.16 | Of cotton (369)Trunks, suitcases, vanity cases, attache cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; traveling bags, insulated food or beverage bags, toiletry bags, knapsacks and backpacks, handbags, shopping bags, wallets, purses, map cases, cigarette cases, tobacco pouches, tool bags, sports bags, bott… |
| 4202.92.39.00 | Other (870)Trunks, suitcases, vanity cases, attache cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; traveling bags, insulated food or beverage bags, toiletry bags, knapsacks and backpacks, handbags, shopping bags, wallets, purses, map cases, cigarette cases, tobacco pouches, tool bags, sports bags, bott… |
| 4202.92.45.00 | OtherTrunks, suitcases, vanity cases, attache cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; traveling bags, insulated food or beverage bags, toiletry bags, knapsacks and backpacks, handbags, shopping bags, wallets, purses, map cases, cigarette cases, tobacco pouches, tool bags, sports bags, bott… |
| 4202.92.50.00 | Musical instrument casesTrunks, suitcases, vanity cases, attache cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; traveling bags, insulated food or beverage bags, toiletry bags, knapsacks and backpacks, handbags, shopping bags, wallets, purses, map cases, cigarette cases, tobacco pouches, tool bags, sports bags, bott… |
| 4202.92.60 | Of cottonTrunks, suitcases, vanity cases, attache cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; traveling bags, insulated food or beverage bags, toiletry bags, knapsacks and backpacks, handbags, shopping bags, wallets, purses, map cases, cigarette cases, tobacco pouches, tool bags, sports bags, bott… |
| 4202.92.60.10 | Jewelry boxes, and similar containers of a kind normally sold at retail with their contentsTrunks, suitcases, vanity cases, attache cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; traveling bags, insulated food or beverage bags, toiletry bags, knapsacks and backpacks, handbags, shopping bags, wallets, purses, map cases, cigarette cases, tobacco pouches, tool bags, sports bags, bott… |
| 4202.92.60.91 | Other (369)Trunks, suitcases, vanity cases, attache cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; traveling bags, insulated food or beverage bags, toiletry bags, knapsacks and backpacks, handbags, shopping bags, wallets, purses, map cases, cigarette cases, tobacco pouches, tool bags, sports bags, bott… |
| 4202.92.91.00 | Of man-made fibers (except jewelry boxes of a kind normally sold at retail with their contents) (670)Trunks, suitcases, vanity cases, attache cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; traveling bags, insulated food or beverage bags, toiletry bags, knapsacks and backpacks, handbags, shopping bags, wallets, purses, map cases, cigarette cases, tobacco pouches, tool bags, sports bags, bott… |
| 4202.92.93 | OtherTrunks, suitcases, vanity cases, attache cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; traveling bags, insulated food or beverage bags, toiletry bags, knapsacks and backpacks, handbags, shopping bags, wallets, purses, map cases, cigarette cases, tobacco pouches, tool bags, sports bags, bott… |
| 4202.92.93.10 | Containing 85 percent or more by weight of silk or silk wasteTrunks, suitcases, vanity cases, attache cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; traveling bags, insulated food or beverage bags, toiletry bags, knapsacks and backpacks, handbags, shopping bags, wallets, purses, map cases, cigarette cases, tobacco pouches, tool bags, sports bags, bott… |
| 4202.92.93.15 | Other, jewelry boxes of a kind normally sold at retail with their contentsTrunks, suitcases, vanity cases, attache cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; traveling bags, insulated food or beverage bags, toiletry bags, knapsacks and backpacks, handbags, shopping bags, wallets, purses, map cases, cigarette cases, tobacco pouches, tool bags, sports bags, bott… |
| 4202.92.93.36 | Other (870)Trunks, suitcases, vanity cases, attache cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; traveling bags, insulated food or beverage bags, toiletry bags, knapsacks and backpacks, handbags, shopping bags, wallets, purses, map cases, cigarette cases, tobacco pouches, tool bags, sports bags, bott… |
| 4202.92.94.00 | Cases designed to protect and transport compact disks (CD's), CD Rom disks, CD players, cassette players, and/or cassettesTrunks, suitcases, vanity cases, attache cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; traveling bags, insulated food or beverage bags, toiletry bags, knapsacks and backpacks, handbags, shopping bags, wallets, purses, map cases, cigarette cases, tobacco pouches, tool bags, sports bags, bott… |
| 4202.92.97.00 | OtherTrunks, suitcases, vanity cases, attache cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; traveling bags, insulated food or beverage bags, toiletry bags, knapsacks and backpacks, handbags, shopping bags, wallets, purses, map cases, cigarette cases, tobacco pouches, tool bags, sports bags, bott… |
Taiwan export-side line (reference)
- 42029210005樂器盒，外層為塑膠布或紡織材料者
- 42029290115槍械盒或槍套，外層為塑膠布者
- 42029290124槍械盒或槍套，外層為紡織材料者
- 42029290918其他類似容器，外層為塑膠布者
- 42029290927其他類似容器，外層為紡織材料者
Top 3 United States rulings
As of: 2026 HTS Rev.15
3Duty & tax
No preferential agreement with Taiwan — the basic / MFN rate applies.
| Line | Description | General | Special | Column 2 |
|---|---|---|---|---|
| 4202.92.04.00 | Beverage bags whose interior incorporates only a flexible plastic container of a kind for storing and dispensing potable beverages through attached flexible tubing | 7% | Free | 40% |
| 4202.92.08 | Other | 7% | Free | 40% |
| 4202.92.08.05 | Of cotton (369) | — | — | — |
| 4202.92.08.07 | Of man-made fibers (670) | — | — | — |
| 4202.92.08.09 | Other (870) | — | — | — |
| 4202.92.10.00 | Other | 3.4% | Free | 80% |
| 4202.92.15.00 | Of cotton (369) | 6.3% | Free / 4.9% | 40% |
| 4202.92.20.00 | Other (870) | 5.7% | Free / 4.4% | 40% |
| 4202.92.31 | Of man-made fibers | 17.6% | Free / 16.6% | 65% |
| 4202.92.31.20 | Backpacks (670) | — | — | — |
| 4202.92.31.31 | Other (670) | — | — | — |
| 4202.92.33 | Of paper yarn or of cotton; containing 85 percent or more by weight of silk or silk waste | 17.6% | Free / 16.6% | 65% |
| 4202.92.33.05 | Of paper yarn | — | — | — |
| 4202.92.33.10 | Containing 85 percent or more by weight of silk or silk waste | — | — | — |
| 4202.92.33.16 | Of cotton (369) | — | — | — |
| 4202.92.39.00 | Other (870) | 17.6% | Free / 16.6% | 65% |
| 4202.92.45.00 | Other | 20% | Free / 17.5% | 45% |
| 4202.92.50.00 | Musical instrument cases | 4.2% | Free | 50% |
| 4202.92.60 | Of cotton | 6.3% | Free / 4.9% | 40% |
| 4202.92.60.10 | Jewelry boxes, and similar containers of a kind normally sold at retail with their contents | — | — | — |
| 4202.92.60.91 | Other (369) | — | — | — |
| 4202.92.91.00 | Of man-made fibers (except jewelry boxes of a kind normally sold at retail with their contents) (670) | 17.6% | Free / 16.6% | 45% |
| 4202.92.93 | Other | 17.6% | Free / 16.6% | 45% |
| 4202.92.93.10 | Containing 85 percent or more by weight of silk or silk waste | — | — | — |
| 4202.92.93.15 | Other, jewelry boxes of a kind normally sold at retail with their contents | — | — | — |
| 4202.92.93.36 | Other (870) | — | — | — |
| 4202.92.94.00 | Cases designed to protect and transport compact disks (CD's), CD Rom disks, CD players, cassette players, and/or cassettes | 17.6% | Free / 16.6% | 45% |
| 4202.92.97.00 | Other | 17.6% | Free / 16.6% | 45% |
Chapter 99 additional duties
about +3%Layers charged on top of the HTS rate above when the goods enter the US. Each layer is shown with its status, as-of date and source.
| Measure | Adds | Ch.99 line | Status · as of · source |
|---|---|---|---|
| Section 301 forced-labor duty (Taiwan) (Re-verified 2026-09-15: no change.)charged so the Column 1 rate and this duty together reach 10% — 7% + 3%. | +3% | 9903.05.75, 9903.05.76 | in forcecourt challenge pendingAs of: 2026-09-15USTR notice of action, 91 FR (2026-15181), 28 July 2026; CBP CSMS #69326983 |
| IEEPA reciprocal tariff (struck down)no longer collected (as of 2026-09-09). Shown because material published before that date still quotes it. | —not in total | 9903.01, 9903.02 | struck downcourt challenge pendingAs of: 2026-09-09Learning Resources, Inc. v. Trump, No. 24-1287 (U.S. 20 Feb 2026) |
| Section 122 balance-of-payments surcharge (expired)no longer collected (as of 2026-07-24). Shown because material published before that date still quotes it. | —not in total | — | expiredcourt challenge pendingAs of: 2026-07-24Section 122 surcharge: imposed 24 Feb 2026, CIT ruling 7 May 2026, expired 24 July 2026 |
| Additional total | about +3% | ||
Caveats
- These layers are defined at the 8- or 10-digit HTS line. An HS6 code (420292) can only give the general picture.
- At least one of these duties is being challenged in court. It is being collected today, but that can change.
- The US$800 de minimis exemption is suspended, so low-value parcels are dutiable too; statutory repeal follows on 2027-07-01.
- Duty is not the whole bill: MPF and (for ocean freight) HMF apply on top, and are not included here.
- Information only, as of 2026-09-15. The HTSUS Chapter 99 notes and CBP CSMS guidance in force on the entry date control — verify with CBP or a licensed customs broker.
De minimis status
US $800 de minimis exemption
Suspended for all countries from 2025-08-29 and made indefinite by CBP interim final rules of 2026-06-24 (non-postal immediately, international mail from 2026-07-24). On 2026-08-13 the Court of International Trade rejected a challenge to the suspension, so it now stands on firmer ground. Statutory repeal follows on 2027-07-01 under the One Big Beautiful Bill Act, and as at the 2026-09-09 re-check no legislation has moved that date. The $100 gift and $200 accompanied-articles exemptions survive. Goods carrying a Chapter 99 duty cannot use the postal informal-entry route.
- Threshold:
- US$800
- Suspended:
- 2025-08-29
- Statutory repeal:
- 2027-07-01
Information, not advice. US additional duties change often and are under litigation. What you actually pay is set by the HTSUS Chapter 99 notes and CBP CSMS guidance in force on the entry date — verify with CBP or a licensed broker.
As of: 2026-09-15
- · The United States has no federal value-added or goods-and-services tax. Customs collects duty and fees only.
- · Merchandise processing fee: 0.3464% of the entered value on formal entries, with a minimum and maximum re-indexed to inflation each fiscal year. For FY2026 (through 2026-09-30) the range is US$33.58 to US$651.50; for FY2027 (from 2026-10-01) it is US$34.58 to US$670.86. Informal entries pay a flat amount instead — US$2.77, 8.30 or 12.45 in FY2027.
- · Harbor maintenance fee: 0.125% of the value on cargo arriving by vessel.
- · State sales or use tax may apply to the onward sale or use of the goods and is administered by state revenue departments, not by CBP.
- · Chapter 99 additional duties are added to the ordinary rate. As of 2026-09 that means Section 232 measures and the Section 301 forced-labour action effective 2026-07-24; the Section 122 surcharge ended on 2026-07-24. Verify what applies on the entry date.
Landed-cost estimate
- Duty rate used(3.4%–20%)
- 17.6%
- Customs value
- —
- Duty
- —
- Additional duty (Ch.99) (3%)
- —
- Federal VAT / GST
- —
- Estimated total
- —
A rough estimate. The real amount depends on valuation, classification and origin determination.
The rate differs between the tariff lines under this HS6. Re-check once the line is fixed. calculator uses 4202.92.31 at 17.6%
As of: 2026 HTS Rev.15
4Requirements
No requirement matching this HS code was found in our data (as of 2026-08-27). That is not a guarantee that none applies.
Agencies involved
- U.S. Customs and Border Protection (CBP)Clears imports, assesses duty and fees, and enforces other agencies' requirements at the bordercbp.gov
- U.S. International Trade CommissionPublishes the Harmonized Tariff Schedule of the United States, including the Chapter 99 additional-duty provisionshts.usitc.gov
- U.S. Food and Drug Administration (FDA)Food, drugs, medical devices, cosmetics; Prior Notice and MoCRA registration and listingfda.gov
- USDA Animal and Plant Health Inspection Service (APHIS)Plant and animal products, permits and phytosanitary requirementsaphis.usda.gov
- Federal Communications Commission (FCC)Radio-frequency devices and equipment authorisationfcc.gov
- Consumer Product Safety Commission (CPSC)Consumer products and children's product certificationcpsc.gov
As of: 2026-08-27
5Documents
Taiwan export documents
- Export declaration (出口報單)
- Issued by:
- Customs broker or exporter, transmitted through the Single Window
- When:
- Before the goods are loaded
Common declaration types cover exports of domestic goods and re-exports of foreign goods; the exact codes follow the Customs Administration's rules.
Official page - Commercial invoice
- Issued by:
- Exporter
- When:
- With the declaration
Description, quantity, unit price, terms of sale and origin; the destination customs authority also values the goods from it.
Official page - Packing list
- Issued by:
- Exporter
- When:
- With the declaration
Carton-level contents, weights, dimensions and marks, used during examination.
Official page - Shipping order (S/O)
- Issued by:
- Carrier or freight forwarder
- When:
- Obtained after booking
The basis on which goods enter the wharf or container terminal and are loaded.
Official page - Bill of lading or air waybill
- Issued by:
- Carrier
- When:
- Issued after loading
Used for payment, including under a letter of credit, and by the buyer to take delivery.
Official page - Export permit
- Issued by:
- International Trade Administration or another competent authority
- When:
- When the export regulation column shows a corresponding code
Strategic high-tech commodities need an export permit, and the end-user and end-use rules apply.
Official page - Certificate of origin
- Issued by:
- BSMI, chambers of commerce or industry and other issuing bodies
- When:
- When the buyer claims preference at destination or the rules require it
Goods on the ECFA early harvest list going to mainland China use an ECFA certificate of origin; otherwise an ordinary certificate of origin is issued.
Official page - Power of attorney (委任書)
- Issued by:
- Exporter
- When:
- Before appointing a customs broker
Authorises the broker to file the export declaration and handle related formalities.
Official page - Inspection or quarantine certificate
- Issued by:
- BSMI, Animal and Plant Health Inspection Agency
- When:
- For goods on the export inspection list or subject to quarantine
Export quarantine certificates for animals, plants and their products, and inspection pass certificates for listed commodities.
Official page
United States import documents
- CBP Form 3461, Entry/Immediate Delivery
- Issued by:
- U.S. Customs and Border Protection
- When:
- At or before arrival, filed electronically in ACE
The release document. It may generally be filed up to five days before arrival.
Official page - CBP Form 7501, Entry Summary
- Issued by:
- U.S. Customs and Border Protection
- When:
- Within 10 working days of release
Carries the HTSUS classification, value and duty calculation. Duty may be paid entry by entry or on a periodic monthly statement.
Official page - Commercial invoice
- Issued by:
- Seller or exporter
- When:
- With the entry
Should identify buyer and seller, describe the goods, and state quantity, unit and total price, currency, terms of sale and country of origin.
Official page - Packing list
- Issued by:
- Seller or exporter
- When:
- With the entry
Carton-level contents, weights and marks, used during examination.
Official page - Bill of lading or air waybill
- Issued by:
- Carrier or freight forwarder
- When:
- Issued at loading
Evidence of the contract of carriage and of the right to take delivery.
Official page - Importer Security Filing (ISF 10+2)
- Issued by:
- Importer or its agent
- When:
- At least 24 hours before the cargo is loaded onto the vessel
Ocean cargo only. It does not apply to air, truck or rail shipments.
Official page - Customs bond, single transaction or continuous
- Issued by:
- Surety licensed by the U.S. Treasury
- When:
- In place before the entry is filed
Required for formal entries and for the new postal informal entry process.
Official page - Free trade agreement claim of origin
- Issued by:
- Exporter, producer or importer
- When:
- Held at the time the claim is made
For Korean-origin goods, KORUS uses self-certification with no prescribed form; the claim is made on the entry using the special program indicator KR. Taiwan and mainland China have no free trade agreement with the United States.
Official page - Partner government agency data
- Issued by:
- FDA, USDA, FCC, CPSC, EPA and others
- When:
- With the entry
Examples: FDA Prior Notice for food, cosmetic facility registration and product listing under MoCRA with a named U.S. responsible person, FCC declarations for radio-frequency devices, CPSC certificates for children's products.
Official page
6Procedure
- Pre-loading filingsThe importer or its agent files the Importer Security Filing (ISF 10+2) at least 24 hours before the cargo is loaded onto the vessel, and the carrier files its advance cargo manifest on the same 24-hour timeline.
- Entry filingCBP Form 3461 is filed in ACE, generally up to five days before arrival. Entry must be made within 15 calendar days of arrival, otherwise the goods are moved to a General Order warehouse.
- Review, examination and agency holdsCBP may select the shipment for document review, X-ray or a physical examination, and a partner government agency such as FDA, USDA or CPSC may place its own hold.
- ReleaseOnce CBP and any agency holds are cleared, the goods are released and may leave the port.
- Entry summary and paymentCBP Form 7501 is filed within 10 working days of release with duty, merchandise processing fee and harbor maintenance fee, paid entry by entry or on a periodic monthly statement.
- LiquidationCBP fixes the final duty at liquidation, normally within 314 days of entry. Post-summary corrections and protests have their own separate deadlines.
- Advance manifestThe air carrier transmits its advance cargo information before arrival. The Importer Security Filing does not apply to air cargo.
- Entry filingCBP Form 3461 is filed in ACE, commonly before the aircraft lands, so that release can follow shortly after arrival.
- Review and agency holdsCBP and partner government agencies review the entry and may examine the shipment at the airport cargo facility.
- Release and deliveryAfter release the goods leave the bonded air cargo facility.
- Entry summary and liquidationCBP Form 7501 and duty follow within 10 working days of release, then liquidation as for ocean cargo.
- Advance dataThe express consignment operator or the postal operator transmits shipment data to CBP before arrival.
- EntrySince 2026-06-24 low-value goods can no longer be released from the manifest. Express shipments are entered as informal entries, normally Entry Type 11, and anything above US$2,500 requires a formal entry.
- Mail shipmentsSince 2026-07-24 mail shipments valued at US$2,500 or less and classifiable in HTSUS chapters 1 to 97 may use the postal informal entry process, filed by a licensed customs broker or by the owner or purchaser, with a basic importation and entry bond in place.
- Duty assessment and paymentDuty and fees are calculated on the declared value. Express operators normally advance the duty and bill the buyer; under the postal process duty is due no later than the 7th day of the month following the package's arrival.
- Agency screening and deliveryFood, cosmetics, drugs, radio devices and children's products still require their agency data, and goods subject to quota, antidumping or countervailing duties, Chapter 98 or 99 duties, or a free trade agreement claim are excluded from the postal informal process.
- Declaration on arrivalTravellers declare everything acquired abroad, on CBP Form 6059B or its electronic equivalent, and answer the CBP officer's questions at the port of entry.
- Personal exemptionsReturning U.S. residents generally have a personal exemption of US$800. Non-residents' accompanied personal and household articles of US$200 or less remain exempt under 19 U.S.C. 1321(a)(2)(B).
- Commercial merchandiseGoods carried for resale are not covered by a personal exemption. They require an informal or formal entry like any other import, and partner government agency rules still apply.
- PaymentDuty on declared goods above the exemption is paid at the port of entry before the traveller leaves the customs area.
Show Taiwan export-side steps
- Check status and rulesConfirm the exporter registration is in place, and look up the commodity classification number and the export regulation code in the Single Window to see whether a permit, inspection or quarantine applies.
- Book and prepareBook with the shipping line or forwarder and obtain the shipping order; complete packing and marks and assemble the invoice, packing list and any permits.
- File the export declarationThe broker or exporter transmits the export declaration through the Single Window and the system routes it C1, C2 or C3.
- Delivery and examinationThe goods enter the container terminal or wharf; C3 shipments are examined, and inspection or quarantine is handled at the same time where needed.
- Release and loadingAfter release the goods are loaded and the export is closed out under the applicable rules.
- Follow-up filingsCollect the bill of lading for payment, and use the export declaration release record for the zero-rated business tax return and for drawback of tax on raw materials.
7Difficulty
Take care
Score: 0.32
A signal derived from public data, not advice.
Why this reading
- ambiguityClassification is contested — 6575 US rulings split across 56 subheadings.rulings.cbp.gov2026-09-07
- timingSince 2025-08-29 Executive Order 14324 has suspended duty-free de minimis entry for shipments from every country. Parcels are now dutiable and need an entry with HS classification and origin, which raises the difficulty of small consignments.federalregister.gov2026-09-07
Components
| Import requirements | 0.00 | No PGA flag mapped at chapter or heading level (heuristic map). cbp.gov |
|---|---|---|
| Classification ambiguity | 0.83 | US rulings: 6575, spread over 56 subheadings rulings.cbp.govUS CROSS: 6575 rulings, 32% of them decided on more than one line · 501 other HS6 codes examined in the same cases rulings.cbp.gov |
| Regulatory regime | No data | The US regulatory-regime table has no row matching this HS6, so the component was not computed (its weight is redistributed). code/rules/regime_table.json |
Taiwan origin-side note: No Taiwan export rule on this HS6. portal.sw.nat.gov.tw
As of: 2026-09-07
8Cases
Rulings held:Korea 94United States 6575Taiwan 13China —
Rulings from the destination authority come first, newest first. A similar case does not by itself decide the classification.
United States rulings (destination)
Showing the 10 most recent of 6575 held
- NYThe tariff classification of a carry case from ChinaDecided line: 4202.92.9100Date: 2026-07-21Reference: N362531
- NYThe tariff classification of a tote bag from South KoreaDecided line: 4202.92.4500Date: 2026-06-26Reference: N362075
- NYThe tariff classification of an insulated cooler bag from VietnamDecided line: 4202.92.0807Date: 2026-06-25Reference: N361940
- NYThe tariff classification of a backpack from ChinaDecided line: 4202.92.3120Date: 2026-04-14Reference: N360038
- HQAffirmation of NY N321380; Classification of hamper tote bagsDecided line: 4202.92.3131Date: 2026-03-30Reference: H321679
Show 5 more
- NYClassification and country of origin determination for tote bags from South Korea; 19 CFR 102.21(c)(2); tariff shiftDecided line: 4202.92.1500, 4202.92.3316Date: 2025-12-12Reference: N356521
- NYThe tariff classification of a flight bag and pouch from ChinaDecided line: 4202.11.0030, 4202.92.9100, 9903.01.24, 9903.01.25, 9903.88.03Date: 2025-11-25Reference: N355543
- NYThe tariff classification of headphone cases from ChinaDecided line: 4202.92.9100, 9903.01.24, 9903.01.25, 9903.88.03Date: 2025-11-17Reference: N355211
- NYThe tariff classification of a garment bag from South KoreaDecided line: 4202.92.3131, 9903.02.56Date: 2025-11-07Reference: N355139
- HQApplication for Further Review of Protest No. 3901-20-114653; Classification of Flock- covered and Paper-covered Jewelry BoxesDecided line: 4202.92.6010, 4202.99.10Date: 2025-11-04Reference: H325292
Taiwan rulings (origin)
Showing the 10 most recent
- 其他類似容器，外層為紡織材料者露營用手提收納袋(45x30x29cm/55X37X30cm)Decided line: 42029290927Date: 2021Reference: 110AA0167
- 其他類似容器，外層為紡織材料者貨品名稱：兩用禮品袋 L (瑪利歐) 型號：NSL-0105 規格：禮品袋(不含手提部分) 長380mm*寬140mm*高430mm、容量20L；絲帶 長1500mm*寬20mmDecided line: 42029290927Date: 2021Reference: 110CA0058
- 其他類似容器，外層為紡織材料者MK 環保購物袋Decided line: 42029290927Date: 2021Reference: 110AA0139
- 其他類似容器，外層為紡織材料者智能貓用背包 P7701 32x27x44.5cmDecided line: 42029290927Date: 2020Reference: 109AA0302
- 其他類似容器，外層為塑膠布者Trooper Coolers 規格：Trooper Coolers (20 Quart)Decided line: 42029290918Date: 2020Reference: 109AA0068
Show 5 more
- 其他類似容器，外層為紡織材料者吸水收納袋 嚕嚕米媽媽 / 4992272602371 規格：商品尺寸(CM)：約12*23*1(CM)、包裝尺寸(CM)：約14*13*1.5(CM)Decided line: 42029290927Date: 2019Reference: 108AA0371
- 其他類似容器，外層為塑膠布者貨品名稱：多功能防水袋 規格：1.尺寸：22*15.5 cm 2.重量：約95g 3.商品材質:PVC塑膠Decided line: 42029290918Date: 2018Reference: 107CA0181
- 其他類似容器，外層為塑膠布者透明網格背包 型號：A507Decided line: 42029290918Date: 2018Reference: 107AA0076
- 其他類似容器，外層為紡織材料者電腦拖輪背包 型號：JS00TN89003、容量：36L、重量：3KG、尺寸：53×35×25CMDecided line: 42029290927Date: 2017Reference: 106AA0713
- 其他類似容器，外層為紡織材料者運動背包 J3GD700109Decided line: 42029290927Date: 2016Reference: 105AA1028
Show rulings from other countries (15)
- KR관세평가분류원Other bag with outer surface of polyvinylchloride; BAG; STY NO.3748○ 외부 표면 중 앞면과 측면(최대 구성 면적)은 플라스틱 시트(PVC)로, 뒷면은 방직용 섬유(폴리에스터)로 만들어진 가방 - 몸에 멜 수 있도록 길이 조절 가능한 끈이 부착되어 있고, 슬라이드 파스너로 개폐되는 4개의 수납공간이 외부에 있음 ○ 크기 : 20cm (가로) x 30cm (세로) x 10cm ...Decided line: 4202921010Date: 2026-06-22Reference: CLIP-0072026002682
- KR관세평가분류원Other bag with outer surface of textile materials; BAG; STY NO.1619○ 방직용 섬유(폴리에스터 100%)로 만든 호피무늬 가방으로 손잡이가 2개 있고, 상단부에는 자석으로 된 잠금장치 하나와 내부 확장용 잠금장치가 옆면에 두쌍씩 있고, 내· 외부에 하나씩 잠금장치 없는 주머니가 있으며, 변형이 용이한 형태로 되어 있음 ○ 크기 : 33cm (가로) x 31cm (세로) x 1...Decided line: 4202922000Date: 2026-06-18Reference: CLIP-0072026002597
- KR관세평가분류원Other bags with outer surface of textile materials ; BAG; STY NO.500○ 외부 표면을 방직용 섬유재료(폴리에스테르 100%)로 만든 가방으로 상단에 손잡이와 등 뒤로 메는 어깨 끈이 달려있고, 조임끈으로 개폐됨 ○ 규격 : 약 30cm (가로) x 44cm (세로) x 16cm (폭)Decided line: 4202922000Date: 2026-06-16Reference: CLIP-0072026002553
- KR관세평가분류원Other bags with outer surface of textile materials ; BAG; STY NO.1057○ 외부 표면을 방직용 섬유재료(폴리에스테르 100%)로 만든 반달 모양에 벨트식의 긴 끈이 달린 허리에 차는 가방(바닥이나 가장자리에 별도의 딱딱한 재질이 구성되어 있지 않고, 슬라이드 파스너로 개폐 가능한 수납공간, 분리된 공간 주머니가 부착되어 있음) ○ 규격 : 38cm (가로) x 15cm (세로) ...Decided line: 4202922000Date: 2026-06-16Reference: CLIP-0072026002551
- KR관세평가분류원Patient bag kit (Lly-v2) with 2 icepacks (Mini BioFresh_V2 kit)① 외부 표면을 방직용 섬유제 직물로 만든 직육면체 형상의 단열 가방으로 내부에 아이스팩이 들어가는 공간이 분리되어 있고, 손잡이 및 어깨끈이 부착되어 있음(크기: 190×190×160mm) ② 물(소량의 염소계 보존제 포함)을 플라스틱으로 만든 직사각형 팩에 충전한 것[크기 : 180×95×33mm] - 보...Decided line: 4202922000Date: 2026-06-16Reference: CLIP-0072026002541
- KR관세평가분류원Other bags with outer surface of textile materials; BAG; STY NO.1734- 외부 표면을 방직용 섬유 재료(폴리에스터 80%, 면 20%)로 만든 가방으로, 슬라이드 파스너로 개폐되며 내·외부에 물건을 수납할 수 있는 포켓이 형성되어 있으며 어깨끈이 있음Decided line: 4202922000Date: 2026-06-11Reference: CLIP-0072026002493
- KR관세평가분류원Other bags with outer surface of textile materials; BAG; STY NO.749- 외부 표면을 방직용 섬유 재료(나일론 100%)로 만든 가방으로, 상단에 손잡이와 등 뒤로 메는 어깨 끈이 달려있고, 슬라이드 파스너로 개폐되며 내·외부에 수납공간이 있음Decided line: 4202922000Date: 2026-06-11Reference: CLIP-0072026002495
- KR관세평가분류원Other bag with outer surface of textile materials; BAG; STY NO.1763- 외부 표면을 방직용 섬유 재료(폴리에스터 80%, 면 20%)로 만든 가방으로 어깨에 메거나 손에 들 수 있도록 손잡이가 부착되어 있고 지퍼로 개폐되는 수납공간이 있으며 변형이 용이한 형태로 되어 있음 - 규격 : 약 27cm (가로) x 9cm (폭) x 19cm (세로)Decided line: 4202922000Date: 2026-06-09Reference: CLIP-0072026002424
- KR관세평가분류원Other bags with outer surface of textile materials ; BAG; STY NO.500- 외부 표면을 방직용 섬유재료(나일론 100%)로 만든 가방으로 등 뒤로 메는 끈이 있고 지퍼로 개폐되는 수납공간이 있음 - 규격 : 약 27cm (가로) x 10cm (폭) x 30cm (세로)Decided line: 4202922000Date: 2026-06-09Reference: CLIP-0072026002422
- KR관세평가분류원Other bag with outer surface of textile materials; ECO BAG; BOOKS ECO BAG(RED)○ 외부 표면을 방직용 섬유재료로 만든 사각형 모양의 가방으로, 바닥에 플라스틱 보강재가 있고, 어깨에 메거나 손에 들 수 있도록 손잡이가 부착되어 있고, 입구를 여닫는 잠금장치는 없으며, 변형이 용이한 형태 ○ 용도 : 다용도 에코백Decided line: 4202922000Date: 2026-05-06Reference: CLIP-0072026001942
- KR관세평가분류원Bag with outer surface of plastic sheet(PVC);COOLER BAG- 외부 표면을 플라스틱 시트(PVC)로 만든 단열 가방 (제시규격: 510mm×310mm×220cm) - 용도 : 보냉가방Decided line: 4202921010Date: 2026-01-07Reference: CLIP-0072026000065
- KR관세평가분류원Bag with outer surface of textile materials; Cooling Bag; SSM-CS2외부 표면을 폴리에스테르제 직물로 만든 단열 가방(제시규격: 52cm×39cm×16cm) - 용도: 보냉가방 - 물품사진:Decided line: 4202922000Date: 2026-01-05Reference: CLIP-0072026000019
- KR관세평가분류원Other bags with outer surface of textile materials;DISTANCE 4 HYDRATION VEST- 외부 표면을 방직용 섬유재료로 만든 조끼 형태의 가방으로 전면부분에 500ml 물병을 넣을 수 있는 2개의 수통 포켓과 소지품을 보관할 수 있는 사이드포켓이 있고, 후면부분에는 각각 깊이 15cm, 32cm의 수납공간(상단)과 너비 37cm의 여밈 장치가 없는 오픈 포켓(하단, 슬리브포켓)이 있으며, 오른...Decided line: 4202922000Date: 2025-08-28Reference: CLIP-0072025003813
- KR관세평가분류원Other bag with outer surface of textile materials; pulse belt; LC2179800- (개요) 외부 표면을 방직용 섬유재료(폴리아미드 85%, 폴리우레탄 15%)로 만든것으로 허리에 착용하여 사용하는 밴드형태의 물품 - (디자인) 전면엔 슬라이드 파스너로 개폐가능한 수납공간과 후면엔 잠금장치가 없는 수납공간과 별도의 탄성밴드가 결합되어 있음 - (용도) 아웃도어 활동시 물통과 소지품 등을 ...Decided line: 4202922000Date: 2024-11-12Reference: CLIP-0072024004059
- KR관세평가분류원Other bags with outer surface of sheeting of textile materials; POUCH; 하프하프 멀티 파우치ㅇ (개요) 외부 표면을 방직용 섬유재료(나일론)로 만든 사각형의 여행용 다용도 가방으로, 중앙에 슬라이드 파스너를 두 개의 후크 손잡이로 개폐하는 구조로 되어있음 ㅇ (규격) 35x24cmDecided line: 4202922000Date: 2024-10-10Reference: CLIP-0072024003534
Sources: Federal Register: Indefinite Suspension of the De Minimis Exemption for Merchandise Arriving Through All Modes Other Than the International Postal Network · Federal Register: Indefinite Suspension of the De Minimis Exemption for Mail Shipments and New Postal Informal Entry Process · Federal Register: Notice of Implementation of Executive Order 14324, Suspending Duty-Free De Minimis Treatment for All Countries · CBP Form 7501, Entry Summary (revision 02/26) · CBP: Importer Security Filing (10+2) · Harmonized Tariff Schedule of the United States · Supreme Court of the United States: Learning Resources, Inc. v. Trump (No. 24-1287) · FDA: Registration and Listing of Cosmetic Product Facilities and Products · Federal Register: Proclamation 11012, Imposing a Temporary Import Surcharge (Section 122; terminated 2026-07-24) · Federal Register: Notice of Actions in Section 301 Investigations — forced labour (60 economies, effective 2026-07-24) · Federal Register: Customs User Fees To Be Adjusted for Inflation in Fiscal Year 2027 (CBP) · eCFR: 19 CFR 141.5 — time limit for entry (15 calendar days after landing) · Customs-Port-Trade Single Window · Customs Administration: import and export regulations for goods · International Trade Administration: commodity classification system notes · International Trade Administration · Ministry of Finance: updated ECFA early harvest list tariff concordance · Bureau of Standards, Metrology and Inspection · International Trade Administration: trade promotion service fee (rate, basis and statutory authority) · MOEA law system: scope of exemptions from the trade promotion service fee (not collected below NT$100) · MOEA law system: Regulations Governing Registration of Exporters and Importers · MOF law system: rules for simplified clearance of air express consignments (C1, C2 and C3 channels) · China MOF — Customs Tariff Commission Announcement 2023 No. 9 (ECFA concessions suspended on 12 tariff lines) · China MOF — Customs Tariff Commission Announcement 2024 No. 4 (second batch, ECFA concessions suspended on 134 tariff lines)
I am a: Forwarder — Changes which blocks are emphasised