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Chapter 42 Articles of leather; saddlery and harness; travel goods,handbag - PART VIII RAW HIDE,LEATHER, FURSKINS AND ARTICLES THEREOF; SADDLES AND HARNESSING; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILKWORM GUT)

Product code

Chapter 42: Articles of leather; saddlery and harness; travel goods, handbags and similar containers ; articles of animal gut (other than silkworm gut)
 

Notes
 

1. For the purposes of this chapter, the term “leather” includes tanned leather (including combination tanned leather), patent leather, pre-formed patent leather and metallised leather.
 

2. This chapter does not cover:
 

(a) Sterile catgut or similar sterile suture materials for surgical use (heading 30.06);
 

(b) Articles of apparel or clothing accessories (other than gloves, mittens and mitts), lined with furskin or artificial fur or with furskin or artificial fur attached on the outside other than as mere trimmings (heading 43.03 or 43.04);
 

(c) Made-up nets (heading 56.08);
 

(d) Articles of Chapter 64;
 

(e) Hats and other headgear or parts thereof of Chapter 65;
 

(f) Whips, riding crops or other articles of heading 66.02;
 

(g) Cufflinks, bracelets or other articles of jewellery (heading 71.17);
 

(h) Accessories for saddlery and harness, such as stirrups, bits, breeches and buckles, presented separately (generally Section XV);
 

(ij) Leather strings, drum skins or the like, or other parts of musical instruments (heading 92.09);
 

(k) Articles of Chapter 94 (for example, furniture, lamps and lighting fittings);
 

(l) Articles of Chapter 95 (for example, toys, games, requisites, sports equipment); or
 

(m) Buttons, snap-fasteners, snap-studs, press-studs, button moulds or other parts of these articles, or unmade up buttons, of heading 96.06.
 

3. (A) Subject 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, natural or cultured pearls, or precious or semi-precious stones (natural, synthetic or reconstructed) are also classified in that heading even if such parts are not merely fitting or ornamental, provided that they do not give the article its additional character. Where such parts give the article its additional character, the article is 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 sports and protective gloves), aprons and other protective clothing, belts, braces, belt straps and wrist straps, but excluding watch straps (heading 91.13).

42010000

Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material

4202

Trunks, suitcases, vanity cases, executive cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling-bags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping bags, wallets, purses, map cases, cigarette cases, tobacco cases, tool bags, sports bags, bottle cases, jewellery boxes, powder boxes, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper
 

– Trunks, suitcases, vanity cases, briefcases, school bags, satchels and similar containers:

420211

– – Outer surface of leather or synthetic leather:

42021110

– – – Suitcase or bag, briefcase with maximum size 56cm x 45cm x 25cm

42021190

– – – Other

420212

– – Outer surface of plastic or textile material:
 

– – – Bags, shoulder bags for students:

42021211

– – – – Outer surface made of vulcanized fiber (SEN)

42021219

– – – – Other (SEN)
 

– – – Other types:

42021291

– – – – Outer surface made of vulcanized fiber

42021299

– – – – Other

420219

– – Other types:

42021920

– – – Cardboard exterior

42021990

– – – Other
 

– Handbags, whether or not with shoulder strap, including those without handle:

42022100

– – Outer surface of leather or synthetic leather

420222

– – Outer surface of plastic sheet or textile material:

42022210

– – – Plastic sheet exterior

42022220

– – – Outer surface of textile material

42022900

– – Other
 

– Items of the type usually carried in a pocket or handbag:

42023100

– – Outer surface of leather or synthetic leather

42023200

– – Outer surface made of plastic sheet or textile material

42023900

– – Other
 

– Other types:

420291

– – Outer surface of leather or synthetic leather:
 

– – – Sports bag:

42029111

– – – – Bowling Bag

42029119

– – – – Other

42029190

– – – Other

420292

– – Outer surface of plastic sheet or textile material:

42029210

– – – Toiletry bags, of plastic sheet

42029220

– – – Bowling Bag

42029290

– – – Other

420299

– – Other types:

42029910

– – – Outer surface of vulcanized fibre or paperboard

42029990

– – – Other

4203

Articles of apparel and clothing accessories, of leather or of composition leather

42031000

– Garment
 

– Gloves, mittens and mitts:

420321

– – Special design for sports use:

42032110

– – – Baseball gloves and softball gloves

42032190

– – – Other

420329

– – Other types:

42032910

– – – Protective gloves

42032990

– – – Other

42033000

– Belts and gun straps

42034000

– Other clothing accessories

4205

Other articles of leather or of composition leather

42050010

– Shoe laces; mats

42050020

– Safety belts and protective ropes used in industry

42050030

– Leather cords or braids for jewelry or personal care products

42050040

– Other products for use in machinery or mechanical appliances or for other technical purposes

42050090

– Other

42060000

Products made of animal intestines (except silkworm intestines), of large intestine membranes (used in gold plating techniques), of bladders or of tendons

 

(SEN): Refer to the Supplementary Notes (SEN) of the ASEAN Harmonized Tariff Nomenclature (AHTN) 2022