HS Code 4202.92 : Other, With outer surface of sheeting of plastics or of textile materials

Under WCO Harmonized System 2022 and China (GACC / 中国海关), Other, With outer surface of sheeting of plastics or of textile materials is classified under HS 4202.92 (Heading 4202, Chapter 42). The representative CN MFN general duty rate is 12.00 %.

Heading 4202 covers 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, bottle cases, jewelry boxes, powder cases, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanized fiber or of paperboard, or wholly or mainly covered with such materials or with paper. Subheading 4202.92 specifically isolates Other, With outer surface of sheeting of plastics or of textile materials. Importers must verify whether physical characteristics, processing state, or composition require alternative subheadings under Heading 4202.

Related subheadings under Heading 4202 include 4202.11, 4202.12, 4202.19, 4202.21, 4202.22, 4202.29, 4202.31, 4202.32. Classification depends on processing stage, decaffeination, purity, or material form.

Importers require a Chinese Customs Entry Declaration (海关进口货物报关单) lodged on the China International Trade Single Window (国际贸易单一窗口), active 18-digit Unified Social Credit Code (USCC / 统一社会信用代码), Custom Brokerage filing (报关行), Commercial Invoice, Packing List, and Bill of Lading.

Yes. Goods originating in RCEP member countries, ASEAN nations (ACFTA), Australia (ChAFTA), or other FTA partners enter China under preferential tariffs with a valid Certificate of Origin (such as RCEP Certificate or Form E).

China has no general commercial $800 de minimis. Personal postal items (行邮税) enter duty-free up to RMB 50 tax exemption, while Cross-Border E-Commerce (CBEC 跨境电商) allows duty-free entry up to RMB 5,000 per transaction / RMB 26,000 annual limit.

Importers or foreign trade operators may submit a formal application for a Customs Advance Ruling (海关预裁定) to GACC local customs authorities under GACC Decree No. 236 for legally binding tariff classification.

Import VAT is assessed at 13.00% standard rate (9.00% for agricultural products, books, utilities) on total entered CIF value plus customs duty plus consumption tax.

Commercial importers must hold an active 18-digit Unified Social Credit Code (USCC / 统一社会信用代码) registered with GACC and declare entry via a licensed Customs Broker (报关行) on the China International Trade Single Window (国际贸易单一窗口).

MFN general rates (最惠国税率) apply to all WTO member imports. Provisional rates (暂定税率) are lower temporary rates set annually by the Customs Tariff Commission (税委会) for strategic imports.

Consumption Tax applies selectively to luxury goods, tobacco, alcohol, passenger cars, refined oil, and luxury watches under the PRC Consumption Tax Regulations.

China has no general $800 commercial de minimis. Personal postal items (行邮税) enter duty-free up to RMB 50 tax exemption, while Cross-Border E-Commerce (CBEC 跨境电商) allows duty-free entry up to RMB 5,000 per transaction / RMB 26,000 annual limit.

Importers may submit a formal application for an Advance Ruling (海关预裁定) to GACC local customs authorities under GACC Decree No. 236 for binding classification valid across China.

Covered electrical, electronic, automotive, and safety articles under HS 4202.92 require China Compulsory Certification (CCC / 3C) and CIQ inspection prior to customs release.

Importers must verify whether active trade remedy measures published by the Ministry of Commerce (MOFCOM / 商务部) apply to their specific originating country.