2026-09-21 · KeXinMaterials Editorial Team
China Export Tariff / HS Code / FTA 2026 Protective Case B2B Guide
China protective case exports use HS code 4202.92 (travel goods) or 3923.10 (plastic containers). Import duties range 0-25 percent depending on destination + FTA + Section 301. Below is the 2026 B2B buyer guide covering HS code, US Section 301 tariff, EU / RCEP / CPTPP FTA, and duty optimization.
HS Code Classification for Protective Cases
HS (Harmonized System) code determines duty rate + import requirements. Protective cases typically use 4202.92 or 3923.10.
HS 4202.92: Trunks, suitcases, executive-cases, briefcases, school satchels - travel goods of plastics / textile materials. Most common code for soft protective cases.
HS 3923.10: Articles for the conveyance or packing of goods, of plastics. Used for hard plastic protective cases (peli-style).
HS 4202.92 vs 3923.10: 4202.92 is for travel goods. 3923.10 is for packing / conveyance articles. Customs may dispute classification - factory should pre-classify with customs broker.
Alternative codes: HS 3926.90 (other articles of plastics), HS 3923.21 (sacks and bags of polymers of ethylene). Less common.
US import: HTS 4202.92 (US Schedule). Duty 20 percent (general). Lower with preference programs.
EU import: CN 4202.92. Duty 9.7 percent (general). Lower with GSP / FTA preference.
Documentation: Commercial invoice must declare HS code + country of origin + unit value + total value.
B2B recommendation: Always use HS 4202.92 for travel / camera / drone cases. Use HS 3923.10 for industrial packing cases. Confirm with customs broker before shipment.
US Section 301 Tariff 2026
US Section 301 tariff on China imports ranges 7.5-25 percent depending on product. Applies ON TOP of normal HTS duty.
Section 301 List 1 (2018): 25 percent additional tariff. Original US-China trade dispute. Applies to most China imports.
Section 301 List 2 (2018): 25 percent. Industrial machinery + intermediate goods.
Section 301 List 3 (2018): 25 percent. Consumer goods + electronics. Includes most plastic cases.
Section 301 List 4A (2019): 7.5 percent (reduced from 15 percent). Phones + laptops + toys + monitors.
Protective case classification: HS 4202.92 falls under List 3 (25 percent Section 301) + 20 percent normal HTS = combined 45 percent duty.
Trump 2.0 era (2025-2026): Additional 10-25 percent IEEPA tariff may apply. Total burden could reach 60-70 percent for some imports.
Mitigation: (1) Apply for Section 301 exclusion (rare in 2026). (2) Source from non-China factory (higher cost + longer lead time). (3) Use bonded warehouse for deferred duty. (4) Apply FTA preference (US has no FTA with China).
B2B recommendation: For US-bound orders, calculate full landed cost including Section 301 + IEEPA + HTS duty. May make non-China sourcing viable.
EU Import Duty + GSP
EU imports from China carry 9.7 percent HTS duty + applicable anti-dumping. GSP removes some duties for developing countries (China not eligible as developed since 2024).
EU HTS duty: 9.7 percent for HS 4202.92 (general). Lower with preference programs.
EU GSP (Generalized System of Preferences): Originally China had GSP preference. Removed in 2024 (China now classified as upper-middle-income developing economy in some categories).
EU anti-dumping: Some plastic products from China have anti-dumping duty. Check EU TARIC database for protective case-specific AD measures.
EU countervailing duty: For subsidized imports. Rare for protective cases.
EU CBAM (Carbon Border Adjustment Mechanism): 2026 begins reporting for some products. May affect plastic cases with high carbon footprint. Reporting only in 2026, payment from 2027.
EU IPIF (Import Product Information File): EU regulation 2023/956. Requires importer to declare product carbon footprint for some categories. May affect plastic cases.
EU compliance: Importer must register in EU, file customs declaration, pay duty + VAT + applicable levies.
B2B recommendation: Verify EU TARIC for any protective case HS code. EU customs may reassign to anti-dumping category. Consider RCEP / CPTPP if alternative sourcing.
RCEP / CPTPP / FTA Duty Optimization
Regional Comprehensive Economic Partnership (RCEP) + Comprehensive and Progressive Trans-Pacific Partnership (CPTPP) reduce duty for member countries.
RCEP (2022): 15 Asia-Pacific countries: China, Japan, Korea, Australia, NZ, ASEAN 10. RCEP rules of origin: 40 percent regional value content OR product-specific rule.
CPTPP (2018): 11 countries: Australia, Brunei, Canada, Chile, Japan, Malaysia, Mexico, NZ, Peru, Singapore, Vietnam. China NOT in CPTPP.
RCEP benefit for China: China exports to RCEP countries (Japan, Korea, ASEAN) qualify for RCEP preference if rules of origin met. RCEP reduces duty 0-50 percent depending on destination.
RCEP advantage: Single rule of origin for all RCEP destinations. Cumulative value content across member countries.
CPTPP advantage for Vietnam / Malaysia: CPTPP gives 0 percent duty to CPTPP members (Japan, Canada, etc.). Sourcing from Vietnam / Malaysia can bypass China duty issues.
EU-Vietnam FTA (EVFTA): 0 percent duty for Vietnam exports to EU (with rules of origin). Alternative to China sourcing for EU market.
Rules of origin: Factory must issue FTA certificate of origin (Form RCEP / Form CPTPP / Form EVFTA / Form E). Factory registered with chamber of commerce.
B2B recommendation: For China to ASEAN exports, use RCEP. For non-China exports to EU/Japan, consider Vietnam / Malaysia sourcing + CPTPP/EVFTA.
Country-Specific Duty Rates 2026
Import duty rates by major destination country for HS 4202.92 protective cases (general rates, FTA may reduce).
USA: HTS 4202.92, 20 percent general + 25 percent Section 301 + 10-25 percent IEEPA (2025+) = 55-70 percent combined.
Canada: HS 4202.92, 6.5 percent general. CPTPP 0 percent (if from Vietnam/Malaysia).
Mexico: HS 4202.92, 10 percent general. CPTPP 0 percent (if from CPTPP country).
EU 27: HS 4202.92, 9.7 percent general. RCEP 0 percent (China to EU not eligible - EU not in RCEP).
UK: HS 4202.92, 9 percent general. UK-Japan CEPA / UK-Australia FTA may apply.
Japan: HS 4202.92, 5.6 percent general. RCEP 0 percent (China to Japan via RCEP rules of origin).
Korea: HS 4202.92, 8 percent general. RCEP 0 percent (China to Korea via RCEP).
Australia: HS 4202.92, 5 percent general. RCEP 0 percent (China to Australia via RCEP).
ASEAN (Indonesia, Thailand, Vietnam): HS 4202.92, 5-15 percent general. RCEP 0 percent (China to ASEAN via RCEP).
India: HS 4202.92, 20 percent general. No FTA with China currently.
Brazil: HS 4202.92, 20 percent general. No FTA with China currently.
B2B recommendation: Calculate landed cost for each destination. RCEP optimization for Asia. CPTPP/EVFTA for non-Asia.
Certificate of Origin + Documentation
Certificate of Origin (CO) + FTA certificates are critical for preferential duty. Issued by China Chamber of Commerce or authorized agencies.
General CO (non-preferential): Issued by China Chamber of Commerce (CCPIT). Required by customs in some countries (Saudi Arabia, UAE, India, etc.). USD 50-150 per shipment.
Form A (GSP): China not GSP-eligible in many destinations now. Less commonly used.
Form E (China-ASEAN FTA): Used for China-ASEAN exports. 0 percent duty on qualifying products. Form E required.
Form RCEP (RCEP): Used for RCEP member countries (China to ASEAN/Japan/Korea/Australia/NZ). 0 percent duty with RCEP rules of origin. New form 2022.
Form CPTPP: Not applicable for China (China not in CPTPP). Use for Vietnam/Malaysia sourcing.
Form EVFTA: Vietnam-EU FTA. Not applicable for China sourcing.
USMCA / NAFTA: North America. Not applicable for China sourcing.
Rules of origin (RCEP): 40 percent regional value content OR product-specific PSR. Factory must calculate + document + sign declaration.
B2B recommendation: For Asia exports (Japan/Korea/ASEAN), use Form RCEP + comply with 40 percent RVC. CO general for non-FTA destinations.
Duty Optimization Strategies
Legal strategies to reduce protective case import duty burden. Includes FTA optimization, bonded zones, and origin planning.
FTA optimization: For Asia destinations, use RCEP. For EU/Japan, RCEP not available - use direct (or alternate origin).
Bonded warehouse: For US / EU imports, store goods in bonded warehouse. Defer duty until distribution. Useful for slow-moving inventory.
Foreign Trade Zone (FTZ): US-only. Goods in FTZ can be processed without paying duty. Final duty on finished product only.
Country of origin transformation: Source components from RCEP countries. Assemble in China. May qualify for RCEP if regional value content (RVC) exceeds threshold.
Free Trade Zone (China FTZ): Shanghai / Guangdong / Hainan / Fujian. Goods in FTZ may defer / waive duty.
First Sale for Export: Two-step export. Reduces dutiable value. Requires careful documentation. Common for China to US trade.
Duty drawback: Re-export of imported goods. Recover duty paid on inputs. For China sourcing, claim drawback when re-exporting.
B2B recommendation: For high-volume US-bound orders, evaluate RCEP assembly (China + RCEP components). For EU-bound, evaluate EVFTA (Vietnam sourcing) for Section 301 avoidance.
B2B Cost Impact Example
Worked example: USD 50,000 order of protective cases to US importer, with full duty burden.
FOB Shenzhen value: USD 50,000.
Ocean freight (40HQ to US West Coast): USD 1,500.
Insurance (0.5 percent): USD 250.
CIF value: USD 51,750.
US HTS duty 4202.92 (20 percent): USD 10,350.
US Section 301 List 3 (25 percent): USD 12,938.
US IEEPA tariff 2025+ (10 percent estimate): USD 5,175.
US MPF (Merchandise Processing Fee 0.3464 percent): USD 179.
US HMF (Harbor Maintenance Fee 0.125 percent): USD 65.
Customs broker fee: USD 250-500.
Total landed cost: USD 80,957-81,207.
Total duty + fees: USD 30,957-31,207 (60-62 percent of FOB).
Without Section 301 + IEEPA: USD 80,957 - USD 18,113 = ~USD 62,844 landed (27% reduction).
Without any tariff (Section 301 waiver): ~USD 52,500 landed (only HTS duty + fees).
B2B recommendation: Always calculate FULL landed cost including all tariffs + fees + broker. Compare with non-China sourcing cost.
Key Takeaways
- HS code: 4202.92 (travel goods) most common; 3923.10 (packing) for industrial cases
- US duty: 20 percent HTS + 25 percent Section 301 + 10-25 percent IEEPA = 55-70 percent combined
- EU duty: 9.7 percent HTS; GSP removed for China in 2024
- RCEP: China to ASEAN/Japan/Korea/Australia/NZ = 0 percent with 40 percent RVC
- CPTPP/EVFTA: Vietnam sourcing for EU/Japan bypasses China tariff issues
- China-ASEAN FTA Form E: 0 percent with rules of origin
- Certificate of Origin (CO): USD 50-150 per shipment; required by some countries
- Bonded warehouse / FTZ: defer duty for slow-moving inventory
FAQ
What is the HS code for protective case?
HS (Harmonized System) code for protective cases: HS 4202.92 (trunks / suitcases / executive-cases / travel goods of plastics or textile materials) is the most common code. Used for soft + hard cases used as travel goods (camera / drone / military / medical). Alternative: HS 3923.10 (articles for the conveyance or packing of goods, of plastics) used for industrial packing cases. Customs broker should confirm classification before shipment to avoid reclassification disputes.
What is the US Section 301 tariff for protective cases?
US Section 301 tariff on China-origin protective cases (HS 4202.92): falls under List 3 (25 percent additional tariff on top of normal HTS duty). Plus 20 percent normal HTS duty. Plus 10-25 percent IEEPA tariff (2025-2026 Trump era). Combined total: 55-70 percent duty burden. No mitigation through exclusions (rarely granted 2024-2026). Consider non-China sourcing (Vietnam / Malaysia) + CPTPP for US-bound orders.
What is RCEP and how does it reduce duty?
RCEP (Regional Comprehensive Economic Partnership) is a 15-country Asia-Pacific FTA effective January 2022. Members: China, Japan, Korea, Australia, NZ + ASEAN 10. RCEP reduces duty to 0 percent on qualifying products between member countries. Rules of origin: 40 percent regional value content (RVC) OR product-specific PSR. For protective cases exported from China to Japan / Korea / ASEAN: apply for Form RCEP certificate + 40 percent RVC = 0 percent RCEP duty (vs 5-8 percent general).
What is the EU import duty for protective cases from China?
EU import duty for protective cases from China (HS 4202.92): 9.7 percent general HTS duty. China was removed from GSP (Generalized System of Preferences) in 2024 for many product categories. Anti-dumping duty: rare for protective cases but verify EU TARIC. CBAM (Carbon Border Adjustment Mechanism): reporting required from 2026, payment from 2027, may affect plastic cases. Total EU landed cost: ~10-12 percent duty + VAT (20-25 percent) + applicable anti-dumping.
How to get FTA certificate of origin for protective cases?
FTA certificate of origin issued by China Chamber of Commerce (CCPIT) or authorized agency: (1) Apply to local CCPIT branch. (2) Provide commercial invoice + packing list + production process + raw material origin. (3) CCPIT verifies rules of origin compliance. (4) Issued certificate typically 3-7 working days. Cost: USD 50-150 per shipment. For RCEP: 40 percent RVC + signed declaration. For China-ASEAN: Form E + 40 percent RVC. Customs broker in destination country handles submission.
How does CBP classify plastic cases?
US Customs and Border Protection (CBP) classifies plastic cases based on: (a) primary use (travel goods vs industrial packing), (b) material composition (plastic vs textile vs leather), (c) design features (handle / strap / latch). Most plastic protective cases = HS 4202.92 (travel goods). Industrial cases = HS 3923.10 (packing). Customs broker should file binding ruling request for unique cases. CBP rulings are binding precedents.
What is Section 301 vs Section 232 vs IEEPA tariff?
US tariff types for China-origin goods: (1) Section 301 (1974 Trade Act): 7.5-25 percent on China-specific products (trade dispute remedy). Most plastic cases List 3 25 percent. (2) Section 232 (1962 Trade Expansion Act): 25 percent on steel + 10 percent on aluminum (national security). Applies to aluminum cases. (3) IEEPA (International Emergency Economic Powers Act): 10-25 percent emergency tariff (Trump 2.0 2025+). Applies to all imports depending on country. Stacked tariffs can reach 60-70 percent for plastic cases from China.
How to source from Vietnam instead of China for US market?
Vietnam sourcing for US market alternatives: (1) CPTPP gives 0 percent duty to US (if Vietnam exporter complies with rules of origin). (2) No Section 301 tariff on Vietnam goods. (3) Vietnam has good manufacturing base (cell phones + electronics + plastics). (4) Lead time +15-30 days vs China. (5) MOQ may be higher. (6) Quality control required (different factory culture). EVFTA: Vietnam to EU 0 percent. Total landed cost: Vietnam + CPTPP = 0 percent + standard freight = lower than China + 55 percent duty.