4202.32 - With outer surface of sheeting of plastics or of textile materials:

HTS Code 4202.32 encompasses containers designed to be carried in pockets or handbags, specifically those with an outer surface constructed from sheeting of plastics or textile materials. This category includes items such as small wallets, coin purses, cigarette cases, tobacco pouches, and similar personal accessories. The primary function of these articles is convenience and organization for items typically kept on one's person.

This classification is distinguished from its sibling, HTS 4202.31, which covers articles of the same kind but with an outer surface made of leather or composition leather. HTS 4202.39, the other sibling, serves as a residual category for pocket or handbag articles not meeting the specific material criteria of 4202.31 or 4202.32. Therefore, the defining characteristic of 4202.32 lies in the material of its exterior.

Within HTS 4202.32, further subdivision exists based on the specific material of the outer sheeting. The subcategories distinguish between articles made from sheeting of plastics and those made from sheeting of textile materials. This level of detail is crucial for accurate tariff application, as different plastic and textile materials may be subject to varying duties or import regulations.