Bag import duty and landed cost calculator

Duty is not one number. It depends on the destination and — more than most buyers realise — on the bag's outer surface material. Enter your figures below to see the full picture before you commit to a retail price.

Your inputs

Your purchase price from the factory, FOB China.
Classification follows the material with the greatest outer surface area — not the lining, not the price.
Selling price = factory cost × (1 + markup). This is your gross income, separate from freight.
Port, clearance, inland delivery.

Result

Purchase value (FOB China)—
Selling price per piece—
Gross profit—
Margin—
Duty rate applied—
Duty payable by buyer—
Import VAT / GST—
Buyer landed cost per piece—

The rule that decides your duty rate

Product type picks the heading; outer surface material picks the subheading. That is the whole of it. The lining, the hardware, the lining print and the retail price have no effect on classification — only the material with the greatest outer surface area does.

The consequence is that two visually identical bags can clear at different rates, and the cheaper material can attract the higher duty.

Import duty rates for bags by destination market and outer surface material, October 2026
Outer surface materialEU (TARIC, erga omnes)United KingdomUnited States (China origin)
Leather / composition leather
Handbags 4202.21 · other bags 4202.91
3.0%2.0%8.0% + 37.5%
Textile — canvas, cotton, nylon, polyester
Handbags 4202.22 · other bags 4202.92
3.7% / 2.7%2.0%17.6% + 37.5%
Plastic sheeting — PU, PVC, coated fabric
Handbags 4202.22.10 · other bags 4202.92.11
9.7%8.0%19.3% + 37.5%

A worked example

Take a canvas tote at USD 6.00 FOB, 500 pieces, sold to a European buyer at a 45% markup.

  • Purchase value USD 3,000; selling price USD 8.70 per piece, USD 4,350 total
  • Duty at the textile rate of 3.7% = USD 160.95
  • Add freight of USD 900 and destination charges of USD 250 → landed cost before VAT USD 5,660.95
  • German import VAT at 19% adds USD 1,075.58, giving a totals-out figure of USD 6,736.53
  • Landed cost per piece ≈ USD 13.47 including VAT, or USD 11.32 excluding it

Now change the outer surface to PU and nothing else. The duty rate moves from 3.7% to 9.7%, duty rises from USD 160.95 to USD 421.95, and the landed cost per piece rises by about 46 cents with no change to the bag, the supplier or the freight. That is the entire reason this calculator exists.

Two things the calculator cannot tell you

  1. Whether your specific classification is correct. Smooth and embossed PU that visually reads as leather may qualify for the lower leather rate if the coating meets the composition-leather definition. The only way to be certain at volume is a Binding Tariff Information ruling from your national customs authority before the first shipment.
  2. Whether anti-dumping or safeguard measures apply. These change with trade policy and are not captured by a general rate. Your broker should confirm at entry date, not at quotation date.
Questions

Frequently asked

What determines the import duty rate on a bag?

Two things: the destination market and the material with the greatest outer surface area. Product type picks the heading in Chapter 42; the outer surface material picks the subheading and therefore the rate. Lining, hardware and price do not affect classification.

Why is duty on a PU bag higher than on a leather bag in the EU?

A handbag with a leather or composition leather outer surface clears at 3.0%, a textile outer surface at 3.7%, but a plastic sheeting outer surface at 9.7%. PU is classified as plastic sheeting when the plastic coating is the dominant outer surface, so it attracts more than three times the duty of leather.

Does the US still have an $800 de minimis exemption?

No. The exemption was suspended during 2026 and now applies to no country and no value. All imports require customs entry and payment of applicable duties regardless of shipment value. Formal or informal entry procedures apply, and the previous low-value fast lane is gone.

Is import VAT a real cost for a business buyer?

For a VAT-registered importer buying for resale, VAT is a cash-flow item rather than a permanent cost, because it is reclaimed on the next return. For a consumer or a non-VAT-registered importer it is a real cost. It is worth showing both figures when you present a landed cost to a client.

Which is cheaper to ship into Europe — a heavier textile bag or a light PU bag?

Compare on landed cost, not on FOB. A light textile bag at 3.7% duty can beat a heavier PU bag at 9.7% even when the PU unit price is lower, because duty is charged on value while freight is charged on volume and weight. The calculator lets you test both sides at once.

Want this run against your own specification?

Send the material, the quantity and the destination. We will return a landed-cost sheet with the classification reasoning attached.

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