HSN Code
HSN Code 4202 — Bags, Suitcases & Wallets
HSN heading 4202 covers suitcases, handbags, wallets, and similar containers of any material — but not plastic bags used purely for packing goods.
4202 is a product-defined heading rather than a material-defined one — it covers a specific list of container-type items (trunks, suitcases, handbags, wallets, briefcases, backpacks, and similar) regardless of whether they're made of leather, textile, plastic sheeting, or another material. That's different from most of the tariff, where material is usually the primary split.
The 8-digit lines within 4202 generally split by product type (handbag vs suitcase vs wallet) and then by material (leather, textile, plastic), since both affect the applicable GST rate.
A plastic bag made purely for packing or conveying goods — the kind used for shipping or retail packaging rather than as a wearable/carryable accessory — is classified differently (3923) even though it's also "a bag made of plastic." The distinction is about the item's purpose (personal-carry accessory vs. packaging material), not just its material.
GST rate for 4202
GST rate: 5% or 18% — depends on exactly what the goods are
- 18%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, o f textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper [other than handbags and shopping bags, of cotton or jute]Notification 9/2025, Schedule II, S. No. 145 — covers 4202
- 5%Hand bags and shopping bags, of cottonNotification 9/2025, Schedule I, S. No. 289 — only for 4202 22 20 under 4202
- 5%Hand bags and shopping bags, of juteNotification 9/2025, Schedule I, S. No. 290 — only for 4202 22 30 under 4202
- 18%Anything under 4202 that none of the entries above describeNotification 9/2025, Schedule II, S. No. 639 — the catch-all entry
Full GST (IGST; split equally into CGST and SGST within a state), from Notification 9/2025-Integrated Tax (Rate), as amended by 19/2025-IT(Rate) and 01/2026-IT(Rate), Notification 10/2025-Integrated Tax (Rate) and Notifications 02/2026 and 03/2026-Integrated Tax (Rate), 27 October 2026 (from 1 November 2026). The table below shows the rates each more specific code can carry.
What's included
- Suitcases and trunks
- Handbags and backpacks
- Wallets, purses, and similar small carried items
- Briefcases and similar business/document bags
Commonly confused — classified elsewhere
- Plastic bags used for packing/conveying goods (not personal-carry items) — 3923
- Bags made specifically as parts of other equipment (e.g. tool bags sold with tools) — classified with the equipment
All 56 codes under 4202
6-digit subheadings in bold, with their 8-digit tariff items beneath. From the GST portal's official HSN/SAC master, updated 3 Jun 2026.
| Code | Description | GST |
|---|---|---|
| 420211 | With outer surface of leather or of composition leather | 18% |
| 42021110 | Travel goods (trunks, suit-cases, sports bags and other similar items ) of leather | 18% |
| 42021120 | Toilet-bags and cases, of leather | 18% |
| 42021130 | Satchels | 18% |
| 42021140 | Brief-cases | 18% |
| 42021150 | Executive-cases | 18% |
| 42021160 | Vanity-cases | 18% |
| 42021170 | Attache-cases | 18% |
| 42021190 | Other | 18% |
| 420212 | With outer surface of plastic or of textile materials | 18% |
| 42021210 | Toilet-cases | 18% |
| 42021220 | Plastic moulded suit cases | 18% |
| 42021230 | Plastic moulded brief cases | 18% |
| 42021240 | Satchels | 18% |
| 42021250 | Other travel goods | 18% |
| 42021260 | Brief cases | 18% |
| 42021270 | Executive cases other than plastic moulded | 18% |
| 42021280 | Vanity cases | 18% |
| 42021290 | Other | 18% |
| 420219 | Other | 18% |
| 42021910 | Travel goods (trunks, suit cases, sports bags, and other similar items) of leather | 18% |
| 42021920 | Toilet cases | 18% |
| 42021930 | Satchels | 18% |
| 42021940 | Brief cases (other than plastic moulded) | 18% |
| 42021950 | Executive cases | 18% |
| 42021960 | Vanity cases | 18% |
| 42021990 | Other | 18% |
| 420221 | With outer surface of leather or of composition leather | 18% |
| 42022110 | Hand bags for ladies | 18% |
| 42022120 | Vanity bags | 18% |
| 42022190 | Other | 18% |
| 420222 | With outer surface of sheeting of plastics or of textile materials | 5% / 18% |
| 42022210 | Hand bags and shopping bags, of artificial plastic material | 18% |
| 42022220 | Hand bags and shopping bags, of cotton | 5% / 18% |
| 42022230 | Hand bags and shopping bags, of jute | 5% / 18% |
| 42022240 | Vanity bags | 18% |
| 42022290 | Other | 18% |
| 420229 | Other | 18% |
| 42022910 | Hand bags of other materials excluding wicker work or basket work | 18% |
| 42022990 | Other | 18% |
| 420231 | With outer surface of leather or of composition leather | 18% |
| 42023110 | Jewellery box | 18% |
| 42023120 | Wallets and purses, of leather | 18% |
| 42023190 | Other | 18% |
| 420232 | With outer surface of sheeting of plastics or of textile materials | 18% |
| 42023210 | Jewellery box | 18% |
| 42023290 | Other | 18% |
| 420239 | Other | 18% |
| 42023910 | Jewellery box | 18% |
| 42023990 | Other | 18% |
| 420291 | With outer surface of leather or of composition leather | 18% |
| 42029100 | With outer surface of leather or of composition leather | 18% |
| 420292 | With outer surface of sheeting of plastics or of textile materials | 18% |
| 42029200 | With outer surface of sheeting of plastics or of textile materials | 18% |
| 420299 | Other | 18% |
| 42029900 | Other | 18% |
Check the entry's conditions, then confirm on the portal
- Go to the GST portal's HSN/SAC search page and pick the "HSN Code" tab.
- Pick the most specific code from the list above that matches your product or service, and search for it.
- Check the GST rate shown there — it's tied to the exact line, not the 4-digit heading, and can change.
Frequently asked questions
Does the material (leather vs plastic vs fabric) change the 4-digit heading?
No — 4202 covers this category of items regardless of material. Material affects the 8-digit line and the applicable GST rate, but the 4-digit heading stays 4202 whether the bag is leather, textile, or plastic.
Is a plastic packaging bag the same code as a plastic handbag?
No — a bag used purely to pack or ship goods is classified under a different heading (3923) from a handbag or similar personal-carry item under 4202, even though both might be made of plastic.
Do wallets and handbags share the same 8-digit code?
They share the 4-digit heading but typically differ at the 8-digit level, since product type is one of the factors that determines the exact line. Confirm the precise code for your specific product on the GST portal.