Leather-substitute (PU or PVC) handbags and belts are frequently misclassified because the HTS distinguishes between genuine leather, composition leather, and plastic sheeting materials. The correct HTS heading depends on the actual outer surface material, not the product's commercial name, making material verification a key compliance step.

For composite articles, HTS classification is generally determined by the material of the outer surface or, where rules of interpretation apply, by the component that gives the article its essential character. A licensed customs broker should review the construction and material breakdown before entry to avoid misclassification penalties.