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Chapter 42: Leather goods and handbags

Brazil tariff rates for every HS-6 code under chapter 42.

BR rates are chapter-level MFN averages (WTO 2024). HS6-level precision for BRlands when we integrate the live customs API.

ⓘ IPI, PIS/COFINS e ICMS são créditos tributários recuperáveis na revenda. Somente o II (Imposto de Importação) é custo irrecuperável. ICMS base: SP 18%.

HS codeDescriptionIIIPIPIS/COFICMSTotalCusto real
4201.00Dog leashes, collars, muzzles, harnesses and similar dog equipment20.0%10.0%9.3%18.0%75.9%20.0%
4202.11Trunks, suitcases — leather outer20.0%10.0%9.3%18.0%75.9%20.0%
4202.12Trunks, suitcases — plastic/textile outer20.0%10.0%9.3%18.0%75.9%20.0%
4202.19Other20.0%10.0%9.3%18.0%75.9%20.0%
4202.21Handbags — leather outer20.0%10.0%9.3%18.0%75.9%20.0%
4202.22Handbags — plastic/textile outer20.0%10.0%9.3%18.0%75.9%20.0%
4202.29Of plastics20.0%10.0%9.3%18.0%75.9%20.0%
4202.31Wallets, purses — leather outer20.0%10.0%9.3%18.0%75.9%20.0%
4202.32Wallets, purses — plastic/textile outer20.0%10.0%9.3%18.0%75.9%20.0%
4202.39Of plastics20.0%10.0%9.3%18.0%75.9%20.0%
4202.91Other containers — leather outer20.0%10.0%9.3%18.0%75.9%20.0%
4202.92Other containers — plastic/textile outer20.0%15.0%9.3%18.0%83.9%20.0%
4202.99Of plastics20.0%10.0%9.3%18.0%75.9%20.0%
4203.10Of reptile leather20.0%10.0%9.3%18.0%75.9%20.0%
4203.21Batting gloves20.0%10.0%9.3%18.0%75.9%20.0%
4203.29With fourchettes or sidewalls which, at a minimum, extend from fingertip to fingertip between each of the four fingers20.0%10.0%9.3%18.0%75.9%20.0%
4203.30Belts and bandoliers with or without buckles20.0%10.0%9.3%18.0%75.9%20.0%
4203.40Of reptile leather20.0%10.0%9.3%18.0%75.9%20.0%
4205.00Belting leather cut or wholly or partly manufactured into forms or shapes suitable for conversion into belting20.0%10.0%9.3%18.0%75.9%20.0%
4206.00If imported for use in the manufacture of sterile surgical sutures20.0%10.0%9.3%18.0%75.9%20.0%

Verde = crédito tributário (recuperável).Custo real = somente II (após créditos IPI + PIS/COFINS + ICMS).

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Brazil Tariff Chapter 42: Leather goods and handbags — MFN Duty Rates 2026 | TariffPilot