Classification
Where HSN 4202 22 90 Sits
Use the eight-digit code on the bill of entry, the shipping bill and, where your turnover requires it, on the GST invoice. The first four digits are the heading; the last four narrow it to this line.
- Chapter
- 42 · Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut)
- Heading
- 4202 · Trunks, suit-cases, vanity-cases, executive- cases, brief-cases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling-bags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping-bags, wallets, purses, map-cases, cigarette-cases, tobacco- pouches, tool bags, sports bags, bottle- cases, jewellery boxes, powder-boxes, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper
- Group
- With outer surface of sheeting of plastics or of textile materials
- Tariff item
- 4202 22 90 · Other
- Unit
- u
GST
GST Rate on HSN 4202 22 90
GST on goods is fixed by the entries of Notification No. 9/2025-Central Tax (Rate), in force from 22 September 2025 and amended up to 30 April 2026. The entries below are the ones that reach this code. Match the goods to the description in the entry before you invoice.
| GST rate | Entry | Codes named | Goods covered by the entry |
|---|---|---|---|
| 18% | Schedule II, S. No. 145 | 4202 | Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling bags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping bags, wallets, purses, map-cases, cigarette-cases, tobacco- pouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder- boxes, cutlery cases and similar containers, of leather, of sheeting of plastics, of textile… |
| 18% | Schedule II, S. No. 639 | Any Chapter | Goods which are not specified in Schedule I, III, IV, V, VI or VII (residual entry) |
Goods that fall under no specific entry take the residual entry, unless they are exempt under the exemption notification issued with the rate notification.
Import
Customs Duty on HSN 4202 22 90
An import pays basic customs duty at the tariff rate, social welfare surcharge at 10% of that duty (unless exempted for the goods), and IGST at the GST rate on the value plus both duties.
- Basic customs duty at
- Social welfare surcharge, 10% of the duty
- IGST at on value plus both
- Total duty and tax
- As a share of the value
Standard rates only: no exemption notification, anti-dumping or safeguard duty, or trade-agreement rate is applied, and the surcharge is taken at 10% although some goods are exempted from it. A registered importer takes credit of the IGST.
Export
Export Policy and RoDTEP for HSN 4202 22 90
Schedule 2 of ITC(HS) 2022 marks this tariff item Free. Appendix 4R gives RoDTEP at 1.1% of FOB value for exports from the domestic tariff area and 0.7% for Advance Authorisation, SEZ and EOU exports. The scheme continues up to 31 December 2026.
- Current RoDTEP schedule takes effectAppendix 4R and 4RE notified by Notification 32/2024-25.
- All rates and caps limited to 50%Notification 60/2025-26, with immediate effect.
- Full rates restoredNotification 66/2025-26 and its corrigendum: the rates of 22 February 2026 apply again from 23 March.
- Scheme continued to 30 September 2026Notification 74/2025-26, rates unchanged.
- Scheme continued to 31 December 2026Notification 41/2026-27: rates and caps as on 30 September 2026 continue.
Same heading
Other Codes Under HSN 4202
| Tariff item | Description | Basic customs duty |
|---|---|---|
| 4202 11 10 | Travel goods (trunks, suit-cases, sports bags and other similar items) of leatherWith outer surface of leather or of composition leather | 15% |
| 4202 11 20 | Toilet-bags and cases, of leatherWith outer surface of leather or of composition leather | 15% |
| 4202 11 30 | SatchelsWith outer surface of leather or of composition leather | 15% |
| 4202 11 40 | Brief-casesWith outer surface of leather or of composition leather | 15% |
| 4202 11 50 | Executive-casesWith outer surface of leather or of composition leather | 15% |
| 4202 11 60 | Vanity-casesWith outer surface of leather or of composition leather | 15% |
| 4202 11 70 | Attache-casesWith outer surface of leather or of composition leather | 15% |
| 4202 11 90 | OtherWith outer surface of leather or of composition leather | 15% |
| 4202 12 10 | Toilet-casesWith outer surface of plastic or of textile materials | 15% |
| 4202 12 20 | Plastic moulded suit-casesWith outer surface of plastic or of textile materials | 15% |
| 4202 12 30 | Plastic moulded brief-casesWith outer surface of plastic or of textile materials | 15% |
| 4202 12 40 | SatchelsWith outer surface of plastic or of textile materials | 15% |
| 4202 12 50 | Other travel-goodsWith outer surface of plastic or of textile materials | 15% |
| 4202 12 60 | Brief-casesWith outer surface of plastic or of textile materials | 15% |
| 4202 12 70 | Executive-cases other than plastic mouldedWith outer surface of plastic or of textile materials | 15% |
| 4202 12 80 | Vanity-casesWith outer surface of plastic or of textile materials | 15% |
| 4202 12 90 | OtherWith outer surface of plastic or of textile materials | 15% |
| 4202 19 10 | Travel goods (trunks, suit-cases, sports bags, and other similar items) of leatherOther | 15% |
| 4202 19 20 | Toilet-casesOther | 15% |
| 4202 19 30 | SatchelsOther | 15% |
| 4202 19 40 | Brief-cases (other than plastic moulded)Other | 15% |
| 4202 19 50 | Executive-casesOther | 15% |
| 4202 19 60 | Vanity-casesOther | 15% |
| 4202 19 90 | OtherOther | 15% |
| 4202 21 10 | Hand-bags for ladiesWith outer surface of leather or of composition leather | 15% |
| 4202 21 20 | Vanity-bagsWith outer surface of leather or of composition leather | 15% |
| 4202 21 90 | OtherWith outer surface of leather or of composition leather | 15% |
| 4202 22 10 | Hand-bags and shopping bags, of artificial plastic materialWith outer surface of sheeting of plastics or of textile materials | 15% |
| 4202 22 20 | Hand-bags and shopping bags, of cottonWith outer surface of sheeting of plastics or of textile materials | 15% |
| 4202 22 30 | Hand-bags and shopping bags, of JuteWith outer surface of sheeting of plastics or of textile materials | 15% |
| 4202 22 40 | Vanity-bagsWith outer surface of sheeting of plastics or of textile materials | 15% |
| 4202 22 90 | OtherWith outer surface of sheeting of plastics or of textile materials | 15% |
| 4202 29 10 | Hand bags of other materials excluding wicker-work or basket workOther | 15% |
| 4202 29 90 | OtherOther | 15% |
| 4202 31 10 | Jewellery boxWith outer surface of leather or of composition leather | 15% |
| 4202 31 20 | Wallets and purses, of leatherWith outer surface of leather or of composition leather | 15% |
| 4202 31 90 | OtherWith outer surface of leather or of composition leather | 15% |
| 4202 32 10 | Jewellery boxWith outer surface of sheeting of plastics or of textile materials | 15% |
| 4202 32 90 | OtherWith outer surface of sheeting of plastics or of textile materials | 15% |
| 4202 39 10 | Jewellery boxOther | 15% |
| 4202 39 90 | OtherOther | 15% |
| 4202 91 00 | With outer surface of leather or of composition leather | 15% |
| 4202 92 00 | With outer surface of sheeting of plastics or of textile materials | 15% |
| 4202 99 00 | Other | 15% |
No rows match — clear the filter to see all.
Not shown on this page
- The item-wise import policy (Free, Restricted or Prohibited) of ITC(HS) Schedule 1.
- Exemption notifications, anti-dumping and safeguard duties, and preferential rates under trade agreements. The duty shown is the tariff rate.
- The GST exemption notification. Goods exempt under it pay no GST even if a rate entry names the code.
Official documents behind this page
- Notification No. 9/2025-Central Tax (Rate), 17 September 2025GST rate Schedules I to VI, in force from 22 September 2025, as amended by Notification No. 19/2025-Central Tax (Rate) of 31 December 2025 (Schedule VII omitted from 1 February 2026) and No. 01/2026 of 30 April 2026.
- Customs Tariff, First ScheduleCBIC Customs Tariff as on 30 June 2024, with the First Schedule amendments of the Finance (No. 2) Act, 2024, the Finance Act, 2025 and the Finance Act, 2026 applied.
- ITC(HS) 2022, Schedule 2, Export PolicyDGFT: the export policy and policy condition of each tariff item.
- Appendix 4R and Appendix 4RE, RoDTEP ScheduleDGFT, with effect from 10 October 2024 (Notification No. 32/2024-25); the 2026 changes are in Notifications 60, 66 and 74 of 2025-26 and 41 of 2026-27.
Disclaimer: This guide is general information based on the law and notifications in force when it was last updated. It is not professional advice for your case — rates, thresholds and due dates change, so check the current position with the official source before you act on it.