Chapter 42 - Taxinq

Chapter Notes

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

This Chapter does not cover:

(a) sterile surgical catgut or similar sterile suture materials (heading 3006);

(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 4303 or 4304);

(d) articles of Chapter 64;

(e) headgear or parts thereof of Chapter 65;

(f) whips, riding-crops ~~rigid-crops~~ or articles of heading 6602;

(g) cuff-links, bracelets or other imitation jewellery (heading 7117);

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

(ij) strings, skins for drums or the like, or other parts of musical instruments (heading 9209);

(k) articles of Chapter 94 (for example, furniture, ~~lamps~~ 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 9606.

[In Note 2(k), the word "lamps and lighting fittings", the words "luminaires and lighting fittings" substituted.]

[In Note 2, in clause (f) for the word "rigid-crops", the word "rigid-crops" substituted by sec 88(b) of Finance Act2019 w.e.f. 1 jan 2020 by Ntfn 89-Cus-NT/10.12.2019]

(A) In addition to the provisions of Note 2 above, heading 4202 does not cover:

(a) bags made of sheeting of plastics, whether or not printed, with handles, not designed for prolonged use (heading 3923);

(b) articles of plaiting materials (heading 4602).

(B) Articles of headings 4202 and 4203 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.

For the purposes of heading 4203, 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 9113).

[Chapter Notes substituted by FInance Act 2011]

Tariff Items

Heading	Sub Heading	Item No.	Description	Unit	BCD	BCD Effective
4201			SADDLERY AND HARNESS FOR ANY ANIMAL (INCLUDING TRACES, LEADS, KNEE PADS, MUZZLES, SADDLE CLOTHS, SADDLE BAGS, DOG COATS AND THE LIKE), OF ANY MATERIAL
4201		4201 00 00	SADDLERY AND HARNESS FOR ANY ANIMAL (INCLUDING TRACES, LEADS, KNEE PADS, MUZZLES, SADDLE CLOTHS, SADDLE BAGS, DOG COATS AND THE LIKE), OF ANY MATERIAL	kg.	30%
4202			TRUNKS, SUIT-CASES, VANITY-CASES, EXECUTIVE- C A S E S , B R I E F - C A S E S , S C H O O L S AT C H E L S , SPECTACLE CASES, BINOCULAR CASES, CAMERA CASES, MUSICAL INSTRUMENT CASES, GUN CASES, H O L S T E R S A N D S I M I L A R C O N TA I N E R S ; T R AV E L L I N G - B A G S , I N S U L AT E D F O O D O R BEVERAGES BAGS, TOILET BAGS, RUCKSACKS, HANDBAGS, SHOPPING-BAGS, WALLETS, PURSES, M A P - C A S E S , C I G A R E T T E - C A S E S , T O B A C C O - POUCHES, TOOL BAGS, SPORTS BAGS, BOTTLE- C A S E S , J E WE L L ERY B O X E S , P O W D E R - B O XE S , CUTLERY CASES AND SIMILAR CONTAINERS, OF L E AT H E R O R O F C OM P O S I T IO N L E AT H E R, O F SHEETING OF PLASTICS, OF TEXTILE MATERIALS, OF VULCANISED FIBRE OR OF PAPERBOARD, OR W H O L LY O R M A I N LY C O V E R E D W I T H S U C H MATERIALS OR WITH PAPER
4202	4202 11		With outer surface of leather or of composition leather:
4202	4202 11	4202 11 10	Travel goods (trunks, suit-cases, sports bags	u	15%	-
4202	4202 11	4202 11 20	Toilet-bags and cases, of leather	u	15%	-
4202	4202 11	4202 11 30	Satchels	u	15%	-
4202	4202 11	4202 11 40	Brief-cases	u	15%	-
4202	4202 11	4202 11 50	Executive-cases	u	15%	-
4202	4202 11	4202 11 60	Vanity-cases	u	15%	-
4202	4202 11	4202 11 70	Attache-cases	u	15%	-
4202	4202 11	4202 11 90	Other	u	15%	-
4202	4202 19		Other :
4202	4202 19	4202 19 10	Travel goods (trunks, suit-cases, sports bags, and other similar items) of leather	u	15%	-
4202	4202 19	4202 19 20	Toilet-cases	u	15%	-
4202	4202 19	4202 19 30	Satchels	u	15%	-
4202	4202 19	4202 19 40	Brief-cases (other than plastic moulded)	u	15%	-
4202	4202 19	4202 19 50	Executive-cases	u	15%	-
4202	4202 19	4202 19 60	Vanity-cases	u	15%	-
4202	4202 19	4202 19 90	Other	u	15%	-
4202	4202 21		With outer surface of leather or of composition leather:
4202	4202 21	4202 21 10	Hand-bags for ladies	u	15%	-
4202	4202 21	4202 21 20	Vanity-bags	u	15%	-
4202	4202 21	4202 21 90	Other	u	15%	-
4202	4202 22		With outer surface of sheeting of plastics or of textile materials :
4202	4202 22	4202 22 10	Hand-bags and shopping bags, of artificial plastic material	u	15%	-
4202	4202 22	4202 22 20	Hand-bags and shopping bags, of cotton	u	15%	-
4202	4202 22	4202 22 30	Hand-bags and shopping bags, of Jute	u	15%	-
4202	4202 22	4202 22 40	Vanity-bags	u	15%	-
4202	4202 22	4202 22 90	Other	u	15%	-
4202	4202 29		Other :
4202	4202 29	4202 29 10	Hand bags of other materials excluding wicker-work or basket work	u	15%	-
4202	4202 29	4202 29 90	Other	u	15%	-
4202	4202 31		With outer surface of leather or of composition leather:
4202	4202 31	4202 31 10	Jewellery box	u	15%	-
4202	4202 31	4202 31 20	Wallets and purses, of leather	u	15%	-
4202	4202 31	4202 31 90	Other	u	15%	-
4202	4202 32		With outer surface of sheeting of plastics or of textile materials:
4202	4202 32	4202 32 10	Jewellery box	u	15%	-
4202	4202 32	4202 32 90	Other	u	15%	-
4202	4202 39		Other :
4202	4202 39	4202 39 10	Jewellery box	u	15%	-
4202	4202 39	4202 39 90	Other	u	15%	-
4202		4202 91 00	With outer surface of leather or of composition leather	u	15%	-
4202		4202 92 00	With outer surface of sheeting of plastics or of textile materials	u	15%	-
4202		4202 99 00	Other	u	15%	-
4203			ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, OF LEATHER OR OF COMPOSITION LEATHER
4203	4203 10		Articles of apparel:
4203	4203 10	4203 10 10	Jackets and jerseys	kg.	10%	-
4203	4203 10	4203 10 90	Other	kg.	10%	-
4203	4203 21		Specially designed for use in sports:
4203	4203 21	4203 21 10	Gloves	kg.	10%	-
4203	4203 21	4203 21 20	Mittens and mitts	kg.	10%	-
4203	4203 29		Other :
4203	4203 29	4203 29 10	Gloves for use in industry	kg.	10%	-
4203	4203 29	4203 29 20	Other gloves	kg.	10%	-
4203	4203 29	4203 29 30	Mittens and mitts	kg.	10%	-
4203		4203 30 00	Belts and bandoliers	kg.	10%	-
4203	4203 40		Other clothing accessories :
4203	4203 40	4203 40 10	Aprons	kg.	10%	-
4203	4203 40	4203 40 20	Semi-chrome grain garments	kg.	10%	-
4203	4203 40	4203 40 90	Other	kg.	10%	-
4205			OTHER ARTICLES OF LEATHER OR OF COMPOSITION LEATHER
4205	4205 00		Other articles of leather or of composition leather :
4205	4205 00	4205 00 11	Welt	kg.	10%	-
4205	4205 00	4205 00 19	Other	kg.	10%	-
4205	4205 00	4205 00 20	Leather sofa cover	kg.	10%	-
4205	4205 00	4205 00 90	Other	kg.	10%	-
4206			ARTICLES OF GUT (OTHER THAN SILK-WORM GUT), OF GOLDBEATER?S SKIN, OF BLADDERS OR OF TENDONS
4206	4206 00	4206 00 10	For rackets	kg.	10%	-
4206	4206 00	4206 00 90	Other	kg.	10%	-

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

Chapter Notes

Tariff Items