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.
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
Confirm the exact digit-level code and GST rate
- Go to the GST portal's HSN/SAC search page and pick the "HSN Code" tab.
- Search using "4202" or the description above.
- Match your exact product or service to its precise 6–8 digit line.
- 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.