Other
Handbags and similar containers with plastic or textile outer surface
HSN 4202 22 90 (handbags and similar containers with outer surface of sheeting of plastics or textile materials) is subject to the ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT). Import is generally free under this tariff line, subject to the prohibition on seal skin in any form under the ITC (HS) policy.
- Import declaration to CBIC
- Material composition declaration from exporter
- 1Verify that no part of the consignment consists of seal skin or products derived from seal skin in any form. Import of seal skin in any form is Prohibited under the ITC (HS) policy and will attract confiscation and penalty at the bill of entry.ITC (HS) import policy, Chapter 42 — seal skin prohibition
- 2File the bill of entry declaring the correct outer-surface material (sheeting of plastics or textile materials). Accurate material classification determines the correct tariff line and avoids misdeclaration proceedings under the Customs Act, 1962.ITC (HS) Schedule I, Chapter 42
The most common error on this residual tariff line is overlooking the seal skin prohibition when importing composite or trimmed bags that include any seal-skin component, however minor. The prohibition is absolute — partial seal-skin content is not exempt — and a consignment found to contain seal skin is liable to outright confiscation with no provision for re-export or redemption fine. Confirm the full material composition with the foreign supplier before placing the purchase order.