420231100

HS 编码 420231100（第 42 章「皮革制品、手袋」；子目 420231「外层为皮革或再生皮革」）在日本税则中对应"1 Wallets and purses, combined or trimmed with precious metal, metal clad with precious metal, metal plated with precious metal, precious stones, semi-precious stones, pearls, coral, elephants' tusks or Bekko, more than 6,000 yen/piece in value for customs duty"。日本海关对该编码商品征收一般税率 20%、WTO 税率 16%。法定计量单位为DZ, KG。该商品涉及 1 项进口管理规定或禁限措施，详见合规章节。目前有 16 项自贸协定优惠税率可适用于该编码。