handbags and similar containers › Trunks, suitcases, vanity cases, attache cases, briefcases
Other similar containers, with outer surface of plastic sheeting
HS 420292United States → Taiwan
1Overview
- Destination duty: 6.6%–10% (Column 1) — calculator uses 42029290115 at 6.6% — No preferential agreement with United States — the basic / MFN rate applies.The rate differs between the tariff lines under this HS6. Re-check once the line is fixed.
- Business tax (營業稅): 5%
- This code covers: Other similar containers, with outer surface of plastic sheeting
- Regime to watch: Taiwan express low-value exemption and frequency capExpress consignments up to NT$2,000 are duty free, but a consignee exceeding six such entries in a half-year loses the exemption and moves to a formal declaration.web.customs.gov.tw
Key points
- De minimis: a consignment with a dutiable value of NT$2,000 or less is free of duty, business tax and commodity tax. More than six such exempt releases by the same taxpayer in a half-year makes them a frequent importer, and the exemption stops.
- Business tax is 5%, collected by customs. A trade promotion service fee of 0.04% also applies, plus commodity tax on listed categories and tobacco and alcohol tax.
- Using a customs broker is not mandatory; the taxpayer may file directly, but the declaration still goes through the Single Window electronically.
- Express consignments are graded by dutiable value: X1 (documents), X2 (NT$2,000 or less, exempt), X3 (NT$2,001 to 50,000, dutiable) and X4 (over NT$50,000, which requires a full import declaration).
- Before importing from mainland China, check the import-rule column for MW0 (not permitted) or MP1 (permitted with conditions). For express consignments addressed to an individual, the declaration is only accepted once the consignee has completed real-name verification in the EZ WAY app.
Key points on the origin side
- No export duty and no export VAT refund, because the United States has no VAT.
- EEI must be filed in AESDirect when any single Schedule B or HTS line in the shipment exceeds US$2,500, or when a licence is required at any value; the ITN returned by AES must reach the carrier before lading.
- Classify with Schedule B for the declaration, and determine the ECCN for anything that may be controlled under the EAR.
- Screen all parties against the OFAC Specially Designated Nationals list and the BIS Entity List and Denied Persons List before shipping.
- Export records are generally kept for five years from the date of export under 15 CFR 30.10.
As of: 2026-07-29 · 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
Taiwan tariff lines
| Line | Description |
|---|---|
| 42029210005 | 樂器盒,外層為塑膠布或紡織材料者Musical instrument cases, with outer surface of plastic sheeting or of textile materials |
| 42029290115 | 槍械盒或槍套,外層為塑膠布者Gun cases or holsters, with outer surface of plastic sheeting |
| 42029290124 | 槍械盒或槍套,外層為紡織材料者Gun cases or holsters, with outer surface of textile materials |
| 42029290918 | 其他類似容器,外層為塑膠布者Other similar containers, with outer surface of plastic sheeting |
| 42029290927 | 其他類似容器,外層為紡織材料者Other similar containers, with outer surface of textile materials |
United States export-side line (reference)
- 4202.92.04.00Beverage bags whose interior incorporates only a flexible plastic container of a kind for storing and dispensing potable beverages through attached flexible tubing
- 4202.92.08Other
- 4202.92.08.05Of cotton (369)
- 4202.92.08.07Of man-made fibers (670)
- 4202.92.08.09Other (870)
- 4202.92.10.00Other
- 4202.92.15.00Of cotton (369)
- 4202.92.20.00Other (870)
- 4202.92.31Of man-made fibers
- 4202.92.31.20Backpacks (670)
- 4202.92.31.31Other (670)
- 4202.92.33Of paper yarn or of cotton; containing 85 percent or more by weight of silk or silk waste
- 4202.92.33.05Of paper yarn
- 4202.92.33.10Containing 85 percent or more by weight of silk or silk waste
- 4202.92.33.16Of cotton (369)
- 4202.92.39.00Other (870)
- 4202.92.45.00Other
- 4202.92.50.00Musical instrument cases
- 4202.92.60Of cotton
- 4202.92.60.10Jewelry boxes, and similar containers of a kind normally sold at retail with their contents
- 4202.92.60.91Other (369)
- 4202.92.91.00Of man-made fibers (except jewelry boxes of a kind normally sold at retail with their contents) (670)
- 4202.92.93Other
- 4202.92.93.10Containing 85 percent or more by weight of silk or silk waste
- 4202.92.93.15Other, jewelry boxes of a kind normally sold at retail with their contents
- 4202.92.93.36Other (870)
- 4202.92.94.00Cases designed to protect and transport compact disks (CD's), CD Rom disks, CD players, cassette players, and/or cassettes
- 4202.92.97.00Other
Top 3 Taiwan rulings
- 其他類似容器,外層為紡織材料者露營用手提收納袋(45x30x29cm/55X37X30cm)
- 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20mm
- 其他類似容器,外層為紡織材料者MK 環保購物袋
As of: 2026-07-29
3Duty & tax
No preferential agreement with United States — the basic / MFN rate applies.
| Line | Description | Column 1 | Column 2 | Column 3 |
|---|---|---|---|---|
| 42029210005 | 樂器盒,外層為塑膠布或紡織材料者 | 10% | 0% | 10% |
| 42029290115 | 槍械盒或槍套,外層為塑膠布者 | 6.6% | 0% | 15% |
| 42029290124 | 槍械盒或槍套,外層為紡織材料者 | 6.6% | 0% | 15% |
| 42029290918 | 其他類似容器,外層為塑膠布者 | 6.6% | 0% | 15% |
| 42029290927 | 其他類似容器,外層為紡織材料者 | 6.6% | 0% | 15% |
Destination costs beyond the duty (internal taxes and fees)
about +5.37% beyond the dutyWhat the destination customs authority collects alongside the duty. Every line carries its base formula, legal basis, as-of date and source.
| Item | Rate | Legal basis | As of · source |
|---|---|---|---|
| Trade-promotion service fee 0.04%0.04% of (customs value (CIF)); not collected where the amount payable is 100 TWD or less. | 0.04% | 貿易法 第21條之1 · 貿易法施行細則 第17條 · 推廣貿易服務費免收項目範圍(2024-02-02) | As of: 2026-09經濟部國際貿易署 — 推廣貿易服務費 |
| Business tax (營業稅)5% of (customs value (CIF) + duty). | 5% | 加值型及非加值型營業稅法 第41條 | As of: 2026-09財政部關務署 — 海關如何課徵進口貨物營業稅? |
Caveats
- Trade-promotion service fee 0.04% is not collected where the amount payable is 100 TWD or less. The calculator does not apply that floor, because it does not know which currency you typed.
- Excise and requirement lists are written at the national tariff line, not at HS6. An HS6 code can only give the general picture.
- A small or personal consignment may go through a different regime with a different tax result — see the routes listed below.
- De minimis: NT$2,000 per-consignment exemption.
- Information only, as of 2026-09-09. The rates and the customs value fixed on the entry date control — verify with the customs authority or a licensed broker.
De minimis
NT$2,000 per-consignment exemption
A consignment with a dutiable value of NT$2,000 or less is free of customs duty, business tax and commodity tax. The trade-promotion fee is in practice not collected in this range either, because of its NT$100 floor.
· More than six such duty-free releases by the same taxpayer within a half-year (Jan–Jun / Jul–Dec) triggers a 頻繁進口 designation and the exemption is withdrawn.
· Alcohol, tobacco and tariff-quota agricultural products are excluded regardless of value.
- Threshold:
- 2000 TWD
- Legal basis:
- 關稅法 第49條
Other clearance routes (3)
- X2 low-value duty-free express consignment (≤ NT$2,000)effective rate about 0%duty 0%
Cleared on a simplified declaration with no tax charged. Only the C1 (no review, no inspection) or C3 (physical inspection) channels are assigned.
- Applies when:
- Air express consignment with a dutiable value of NT$2,000 or less
- Limits:
- 2000 TWD/shipment
- X3 low-value dutiable express consignment (NT$2,001–50,000)
Cleared on a simplified declaration, but duty and business tax are charged normally. Goods subject to import controls, drawback, quota, special duties or the special-goods tax must use a full 進口報單.
- Applies when:
- Air express consignment with a dutiable value between NT$2,001 and NT$50,000
- Limits:
- 2001 TWD/shipment · 50000 TWD/shipment
- EZ WAY real-name verification — required for individual consignees
An import express consignment addressed to an individual is only accepted for declaration once the consignee has completed real-name verification in the EZ WAY app, binding a mobile number to an ID or residence-permit number. Without it clearance is held until corrected. Basis: 空運快遞貨物通關辦法 §17(3); enforced in the clearance system since 2020-05-16.
- Applies when:
- Any import express consignment addressed to an individual
Information, not advice. What is actually charged is fixed by Customs on the dutiable value and the rates in force on the entry date. 貨物稅 and 菸酒稅 fall only on goods listed in their statutes, which an HS6 code cannot settle. Verify with the Customs Administration or a licensed 報關業者.
As of: 2026-09-09
- · Business tax = (dutiable value + import duty + commodity tax or tobacco and alcohol tax + tobacco health and welfare surcharge) x 5%, collected by customs under Article 41 of the Business Tax Act.
- · Trade promotion service fee: 0.04% (four per ten thousand) of the customs value, 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.
- · Commodity tax applies only to the categories listed in the Commodity Tax Act, such as electrical appliances, vehicles, oil and gas, cement, beverages, flat glass and rubber tyres; the base is the dutiable value plus import duty.
- · Tobacco and alcohol tax: for example NT$1,590 per 1,000 cigarettes, NT$26 per litre of beer, and NT$2.5 per litre per degree of alcohol for distilled spirits; tobacco also carries a health and welfare surcharge of NT$1,000 per 1,000 cigarettes.
- · Special goods and services tax of 10% applies to passenger cars, aircraft, yachts and high-value goods above set thresholds.
Landed-cost estimate
- Duty rate used(6.6%–10%)
- 6.6%
- Customs value
- —
- Duty
- —
- Trade-promotion service fee 0.04% (0.04%)
- —
- Business tax (營業稅)
- —
- 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 42029290115 at 6.6%
As of: 2026-07-29
4Requirements
- C02Some of the commodities under this item subject to legal import inspection announced by the Bureau of Standards, Metrology and Inspection, ministry of economic affairs.
Agencies involved
- Customs Administration, Ministry of FinanceImport clearance, tariff classification, valuation, and collection of business tax and commodity taxweb.customs.gov.tw
- Customs-Port-Trade Single WindowElectronic platform for import and export declarations, import regulation lookup and paymentportal.sw.nat.gov.tw
- International Trade Administration, Ministry of Economic AffairsImport and export regulations, import permits, control of mainland Chinese goods (MW0 / MP1)trade.gov.tw
- Bureau of Standards, Metrology and Inspection (BSMI)Inspection and certification of listed commodities and product safety markingbsmi.gov.tw
- Taiwan Food and Drug Administration (TFDA)Border inspection of imported food, cosmetic product listing and product information filesfda.gov.tw
- Animal and Plant Health Inspection Agency, Ministry of AgricultureQuarantine of imported animals, plants and their productsaphia.gov.tw
As of: 2026-08-27
5Documents
United States export documents
- Commercial invoice
- Issued by:
- Exporter
- When:
- With the shipment
Buyer, seller, description, quantity, value, currency, terms of sale and country of origin; used by the destination customs authority as well.
Official page - Packing list
- Issued by:
- Exporter
- When:
- With the shipment
Carton-level contents, weights, dimensions and marks.
Official page - Bill of lading or air waybill
- Issued by:
- Carrier or freight forwarder
- When:
- Issued at loading
Contract of carriage; the ocean bill of lading is also the document of title.
Official page - Electronic Export Information (EEI) and ITN
- Issued by:
- Exporter or authorised agent, filed in AESDirect within ACE
- When:
- Before lading, on the deadline for the mode of transport
Required when a single Schedule B or HTS line exceeds US$2,500 or a licence is required. The ITN is the proof of filing.
Official page - Shipper's Letter of Instruction (SLI)
- Issued by:
- Exporter
- When:
- When a forwarder files on the exporter's behalf
Authorises the forwarder as agent and carries the data needed for the AES filing.
Official page - Export licence
- Issued by:
- Bureau of Industry and Security (EAR) or Directorate of Defense Trade Controls (ITAR)
- When:
- Before export, when the ECCN or USML category and destination require it
Licence exceptions may be available; the licence or exception is cited in the AES filing.
Official page - Certification of origin for a free trade agreement
- Issued by:
- Exporter or producer
- When:
- Provided to the buyer for its import claim
KORUS uses self-certification with no prescribed form. There is no agreement covering Taiwan or mainland China.
Official page - Certificate of Free Sale or FDA export certificate
- Issued by:
- U.S. Food and Drug Administration or a state authority
- When:
- When the importing country's authority asks for it
Common for food, dietary supplements, cosmetics, drugs and medical devices going to Korea, Taiwan or mainland China.
Official page - Power of attorney to the forwarder
- Issued by:
- Exporter
- When:
- Before the forwarder acts
Needed for the forwarder to file EEI and act before CBP as authorised agent.
Official page
Taiwan import documents
- Import declaration (進口報單)
- Issued by:
- Customs broker or importer, transmitted through the Single Window
- When:
- Within 15 days from the day after the conveyance's import date
Low-value express consignments may instead use a simplified declaration (X1 to X3). Goods subject to an import regulation, drawback, quota, special duties or the special goods and services tax must use a full import declaration.
Official page - Delivery order (小提單, D/O)
- Issued by:
- Carrier or freight forwarder
- When:
- Exchanged after the goods arrive
The document against which the goods are collected from the container terminal or warehouse.
Official page - Commercial invoice
- Issued by:
- Exporter
- When:
- With the declaration
The primary basis for the dutiable value; it should state description, quantity, unit price, terms of sale and country of origin.
Official page - Packing list
- Issued by:
- Exporter
- When:
- With the declaration
Used for reconciliation during a C3 physical examination.
Official page - Bill of lading or air waybill
- Issued by:
- Carrier
- When:
- Issued at loading
Reconciled against the manifest and used to obtain the delivery order.
Official page - Certificate of origin
- Issued by:
- Issuing body in the exporting country
- When:
- When claiming a preferential rate or when the import regulation requires it
Goods on the ECFA early harvest list imported from mainland China need an ECFA certificate of origin to obtain the preferential rate.
Official page - Import permit
- Issued by:
- International Trade Administration or another competent authority
- When:
- When the import regulation column shows a corresponding code
Goods with no code are generally free of permit requirements; codes such as MW0 and MP1 relate to the control of mainland Chinese goods.
Official page - Power of attorney (委任書)
- Issued by:
- Importer (taxpayer)
- When:
- Before appointing a customs broker
Authorises the broker to declare, pay the taxes and collect the goods.
Official page - Inspection and border-check documents
- Issued by:
- BSMI, TFDA
- When:
- With or before the declaration
Inspection pass for goods on the BSMI list; import inspection application for food; cosmetic product listing and the product information file (PIF).
Official page
6Procedure
- Advance cargo data and storageThe carrier transmits the manifest, and after discharge the goods enter a container terminal, wharf or bonded warehouse.
- Delivery order and documentsExchange the bill of lading for a delivery order and assemble the invoice, packing list, certificate of origin and any import permit.
- File the import declarationThe broker or the importer transmits the import declaration through the Single Window, within 15 days from the day after the conveyance's import date.
- Clearance channelThe system assigns C1 (release without review), C2 (document review) or C3 (physical examination, either manual C3M or scanned C3X). Goods requiring inspection wait for the competent authority's result.
- Pay duty and taxesPay the import duty, business tax, commodity tax where applicable and the trade promotion service fee. Online payment is available, as is release before payment where the rules allow it.
- Release and collectionAfter the release notice the goods are collected from the terminal. Amendment, refund and post-clearance audit procedures follow separately.
- Manifest and storageThe airline transmits the manifest and the goods enter the air cargo terminal.
- Documents and declarationAssemble the documents and transmit the import declaration through the Single Window; the same 15-day deadline applies.
- Channel and examinationThe declaration is routed C1, C2 or C3. Goods regulated by BSMI or TFDA must complete their inspection procedure.
- PaymentPay the duty, business tax and related fees.
- ReleaseCollect the goods from the air cargo terminal.
- Express categoriesExpress consignments are graded by customs value into X1 (import express documents), X2 (low-value duty-free, NT$2,000 or less), X3 (low-value dutiable, NT$2,001–50,000) and X4 (high-value, over NT$50,000). X1 to X3 are assigned only the C1 (release) or C3 (examination) channel; X4 can be assigned C1, C2 or C3.
- Simplified or full declarationX1 to X3 may use a simplified declaration. X4, and anything involving an import regulation, drawback, quota, special duties or the special goods and services tax, requires a full import declaration.
- Exemption and frequent-importer testA dutiable value of NT$2,000 or less is exempt, but more than six exempt releases by the same taxpayer within a half-year ends the exemption. Tobacco, alcohol and tariff-quota agricultural products never qualify.
- PaymentWhere tax is due, the express operator normally pays and recovers it from the consignee, or the consignee pays directly.
- Goods subject to inspectionElectrical goods and other items on the BSMI inspection list bought online still need inspection or an inspection waiver; without it they are not released and a penalty may follow.
- Consignee real-name verification (EZ WAY)For an import express consignment addressed to an individual, art. 17(3) of the Regulations Governing Customs Clearance for Air Express Consignments requires the consignee to complete real-name verification in the EZ WAY app, binding a mobile number to an ID or residence-permit number. Customs has checked the express-consignment declaration authorisation in its clearance system since 2020-05-16; where the importer is not verified, the declaration is not accepted until the omission is corrected.
- Declaration on arrivalTravellers carrying dutiable or declarable goods use the red channel and complete a declaration form.
- AllowanceFor an adult traveller, personal and household articles are exempt up to a total customs value of NT$35,000, raised from NT$20,000 with effect from 2024-06-26. Separately, 1.5 litres of alcohol (any number of bottles, travellers 18 and over), and 200 cigarettes or 25 cigars or one pound of tobacco (travellers 20 and over) are exempt; articles the traveller already owned and used abroad are exempt separately where a single article or set has a customs value of NT$10,000 or less. The NT$35,000 exemption does not apply to travellers who are evidently carrying goods for profit or who travel frequently — twice or more within 30 days, or six times or more within half a year. The basis is art. 11 of the Regulations Governing the Inspection, Taxation and Release of Inbound Passengers' Baggage.
- Commercial goodsGoods that are not for personal use follow the ordinary import procedure even when hand-carried, and must meet the import regulation and inspection requirements.
- PaymentAnything above the allowance is valued by customs on arrival and the tax is paid on the spot.
Show United States export-side steps
- Classify and screenDetermine the Schedule B number, check whether the item has an ECCN on the Commerce Control List or falls under the USML, and screen the buyer, end user and end use against the OFAC and BIS lists.
- Book and documentBook with the carrier or forwarder, and prepare the commercial invoice, packing list and Shipper's Letter of Instruction. Obtain any export licence that applies.
- File EEIFile the EEI in AESDirect at least 24 hours before the cargo is loaded onto the vessel, and record the ITN returned by the system.
- Deliver and ladeDeliver the cargo to the terminal. The carrier cites the ITN on its outbound manifest; without it the goods should not be laded.
- Departure and documentsAfter sailing, collect the bill of lading and send the shipping documents and the origin certification to the buyer for its import clearance.
- RecordkeepingKeep the export records, generally for five years from the date of export, and correct the AES filing if the shipment particulars change.
7Difficulty
Score: 0.31
A signal derived from public data, not advice.
Why this reading
- regime[-] 원칙적 무요건(품목별 예외 확인)Printed matter, accessories and sundries generally carry no import rule; for mainland-China origin the MW0/MP1 rules must still be checked.portal.sw.nat.gov.tw2026-09-07
- requirement1 destination import requirement(s) found: Some of the commodities under this item subject to legal import inspection announced by the Bureau of Standards, Metrology and Inspection, ministry of economic affairs.portal.sw.nat.gov.tw2026-09-07
- ambiguityClassification is contested — 13 TW rulings split across 1 subheadings.web.customs.gov.tw2026-09-07
Components
| Import requirements | 0.53 | Some of the commodities under this item subject to legal import inspection announced by the Bureau of Standards, Metrology and Inspection, ministry of economic affairs. portal.sw.nat.gov.tw1 輸入規定 code(s) · 1/2 of the CCC (HS8) lines below this code customs_v0.sqlite:tw_requirements |
|---|---|---|
| Classification ambiguity | 0.52 | TW rulings: 13, spread over 1 subheadings web.customs.gov.twUS 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 | 0.00 | 원칙적 무요건(품목별 예외 확인) 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.
Taiwan rulings (destination)
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
United States rulings (origin)
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
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: Ministry of Finance: frequent importers and the low-value exemption · Customs Administration: how customs collects business tax on imported goods · Customs Administration: taxes and fees payable on imported goods · Customs Administration: which mainland Chinese goods are permitted · Taipei Customs: notes on simplified declaration for imported express consignments · Ministry of Finance regulations database: rules for simplified clearance of air express consignments · International Trade Administration: special rules for importing mainland Chinese goods · TFDA: cosmetic product listing · MOF law system: Regulations Governing the Inspection, Taxation and Release of Inbound Passengers' Baggage (art. 11 allowances) · Customs Administration: real-name verification for express consignees (EZ WAY) · International Trade Administration: rules governing imports of mainland goods (MW0 and MP1 definitions) · International Trade Administration: trade promotion service fee (rate and basis) · Laws and Regulations Database of Taiwan: Customs Act article 16 (import declaration deadline) · Laws and Regulations Database of Taiwan: Customs Import Tariff, General Rules (which of the three rate columns applies) · Census Bureau: Foreign Trade Regulations frequently asked questions · eCFR: 15 CFR part 30, Foreign Trade Regulations · CBP: Automated Export System (AES) · International Trade Administration: Electronic Export Information (EEI) · Bureau of Industry and Security: Export Administration Regulations · Census Bureau: Schedule B search engine · eCFR: 15 CFR 30.4 — Electronic Export Information filing procedures and deadlines by mode · eCFR: 15 CFR 30.10 — retention of export information (five years)
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