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Section VIII
Raw Hides and Skins, Leather, Furskins and Articles Thereof; Saddlery and Harness; Travel Goods, Handbags and Similar Containers; Articles of Animal Gut (Excluding Silk-worm Gut)
Chapter 42
Articles of Leather; Saddlery and Harness; Travel Goods, Handbags and Similar Containers; Articles of Animal Gut (Other Than Silk-worm Gut)

Notes

1.

For the purposes of this Chapter, the term "leather" includes chamois (including combination chamois) leather, patent leather, patent laminated leather and metallised leather.

2.

This Chapter does not cover the following:

(a)

sterile surgical catgut or similar sterile suture materials (heading 30.06);

(b)

articles of apparel or clothing accessories (except gloves, mittens and mitts), lined with furskin or artificial fur or to which furskin or artificial fur is attached on the outside except as mere trimming (heading 43.03 or 43.04);

(c)

made up articles of netting (heading 56.08);

(d)

articles of Chapter 64;

(e)

headgear or parts thereof of Chapter 65;

(f)

whips, riding-crops or other articles of heading 66.02;

(g)

cuff-links, bracelets or other imitation jewellery (heading 71.17);

(h)

fittings or trimmings for harness, such as stirrups, bits, horse brasses and buckles, separately presented (generally Section XV);

(ij)

strings, skins for drums or the like, or other parts of musical instruments (heading 92.09);

(k)

articles of Chapter 94 (for example, furniture, luminaires and lighting fittings);

(l)

articles of Chapter 95 (for example, toys, games, sports requisites); or

(m)

buttons, press-fasteners, snap-fasteners, press-studs, button moulds or other parts of these articles, button blanks, of heading 96.06.

3.

(A)

In addition to the provisions of Note 2 above, heading 42.02 does not cover:

(a)

bags made of sheeting of plastics, whether or not printed, with handles, not designed for prolonged use (heading 39.23);

(b)

articles of plaiting materials (heading 46.02).

(B)

Articles of headings 42.02 and 42.03 which have parts of precious metal or metal clad with precious metal, of natural or cultured pearls, of precious or semi-precious stones (natural synthetic or reconstructed) remain classified in those headings even if such parts constitute more than minor fittings or minor ornamentation, provided that these parts do not give the articles their essential character. If, on the other hand, the parts give the articles their essential character, the articles are to be classified in Chapter 71.

4.

For the purposes of heading 42.03, the expression "articles of apparel and clothing accessories" applies, inter alia, to gloves, mittens and mitts (including those for sport or for protection), aprons and other protective clothing, braces, belts, bandoliers and wrist straps, but excluding watch straps (heading 91.13).

Heading CD Description Unit General EU EFTA SADC MERCOSUR AfCFTA
42.03 Articles of apparel and clothing accessories, of leather or of composition leather:
4203.2 - Gloves, mittens and mitts:
4203.21 3 -- Specially designed for use in sports kg 10% free free free 10% 4%
4203.29 4 -- Other kg 20% 20% 20% free 20% 20%

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