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SITCSection 8
U.S. imports of handbags with leather, composition leather, or patent leather outer surface (SITC 83111) totaled $196.6M in April 2026, traded with 111 countries.
Importers of Handbags with Leather, Composition Leather, or Patent Leather Outer Surface paid $34.3M in duties in April 2026 — an effective duty rate of 19% on $183.6M in dutiable value, based on actual customs collections rather than the published tariff schedule.
Last updated: April 2026 dataLeather-surfaced handbags — whether full-grain, composition, or patent leather — occupy a premium segment of the accessories trade and are among the most scrutinized goods for country-of-origin marking, given that assembly and material sourcing often span multiple countries. The outer surface material is the controlling classification criterion: a bag must present leather, composition leather, or patent leather as its predominant exterior to fall here rather than under the plastic-sheet or textile subheadings. Goods of Chinese origin in this category have faced Section 301 tariff exposure, making origin documentation and substantial-transformation analysis especially important for importers sourcing from multi-country supply chains.
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Leather refers to hides or skins tanned and finished in their natural grain structure, while composition leather is made from leather fiber or powder bonded with a binder. Customs will examine the material's cross-section and manufacturing process; importers should obtain material certifications from the manufacturer to support the correct subheading.
CBP applies a substantial-transformation test: the country where the leather is cut to shape and assembled into the finished bag is generally considered the country of origin. If cutting and assembly occur in different countries, the analysis becomes more complex and a binding ruling from CBP may be advisable.
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Monthly import values over time