S&D Manufacturing Ltd. is a manufacturer and trading company based in Kaiping, China, specializing in luggage parts and accessories since 1989. With 101 to 200 employees, the company operates a 30,000-square-meter factory equipped with 12 production lines and advanced machinery from Japan, Hong Kong SAR, and Taiwan. They offer OEM and ODM services, producing a wide range of products including retractable handles, luggage handles, wheels, buckles, clothes racks, tags, and various plastic products for bags. S&D Manufacturing Ltd. maintains a strong focus on R&D, reinvesting five percent of its annual turnover and developing 10 new products monthly. Their engineers can turn ideas into samples within 20 days. The company boasts a significant production capacity, manufacturing 900,000 units monthly, including 100,000 luggage carts, 300,000 retractable handles, 500,000 luggage handles, and 500,000 wheels. They serve notable clients such as Samsonite and VIP, and export to international markets, including the United States, with agents in Mumbai to facilitate sourcing. Their product range also includes folding trolleys and folding stools, with retractable trolleys falling under HS Code 871680. They have recorded 40 shipments to the US between November 2006 and January 2022.