SECTION-VIII 625 CHAPTER-42

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 chamois (including combination chamois)
leather, patent leather, patent laminated leather and metallised leather.
2. 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);
(c) made up articles of netting (5608);
(d) articles of Chapter 64;
(e) headgear or parts thereof of Chapter 65;
(f) whips, riding-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, *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.
3. (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.

*w.e.f. 1.1.2022
SECTION-VIII 626 CHAPTER-42

4. 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).

Tariff Item Description of goods Unit Rate of duty

Standard Prefer-
ential
Areas
(1) (2) (3) (4) (5)
4201 00 00 S ADDLERY AND HARNESS FOR ANY ANIMAL kg. 10% -
( INCLUDING TRACES , LEADS , KNEE PADS ,
MUZZLES , SADDLE CLOTHS , SADDLE BAGS , DOG
COATS AND THE LIKE ), OF ANY MATERIAL

_____________________________________________________________________________________________________
4202 T RUNKS , 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 ,
SP ECTACLE CASES , BINOCULAR CASES , CAMERA
CASES , MUSICAL INSTRUMENT CASES , GUN CASES ,
HOLSTERS AND SIMILAR 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
B E V E R AG E S B A GS , TO I L E T B A GS , R UC K S AC KS ,
HANDBAGS , SHOPP ING - BAGS , WALLETS , PURSES ,
MAP-CASES, CIGARETTE-CASES, TOBACCO-
P OUCH ES , TOO L BAGS , S PO RTS B AGS , BO TT LE -
CAS E S , JE WE L L ERY BO XE S, P OWDE R- B O XE S ,
CUTLERY CASES AND SI MILAR CONTAINERS , OF
L E AT H E R O R O F C O M P O S I T I O 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
- Trunk\s, suit-cases, vanity-cases, executive-
cases, brief-cases, school satchels and similar
containers :
4202 11 - - With outer surface of leather or of composition
leather:
4202 11 10 --- Travel goods (trunks, suit-cases, sports bags u 15% -
and other similar items ) of leather
4202 11 20 --- Toilet-bags and cases, of leather u 15% -
4202 11 30 --- Satchels u 15% -
4202 11 40 --- Brief-cases u 15% -
4202 11 50 --- Executive-cases u 15% -
4202 11 60 --- Vanity-cases u 15% -
4202 11 70 --- Attache-cases u 15% -
SECTION-VIII 627 CHAPTER-42

(1) (2) (3) (4) (5)

4202 11 90 --- Other u 15% -
4202 12 -- With outer surface of plastic or of textile
materials :
4202 12 10 --- Toilet-cases u 15% -
4202 12 20 --- Plastic moulded suit-cases u 15% -
4202 12 30 --- Plastic moulded brief-cases u 15% -
4202 12 40 --- Satchels u 15% -
4202 12 50 --- Other travel-goods u 15% -
4202 12 60 --- Brief-cases u 15% -
4202 12 70 --- Executive-cases other than plastic moulded u 15% -
4202 12 80 --- Vanity-cases u 15% -
4202 12 90 --- Other u 15% -
4202 19 -- Other :
4202 19 10 --- Travel goods (trunks, suit-cases, sports bags, u 15% -
and other similar items) of leather
4202 19 20 --- Toilet-cases u 15% -
4202 19 30 --- Satchels u 15% -
4202 19 40 --- Brief-cases (other than plastic moulded) u 15% -
4202 19 50 --- Executive-cases u 15% -
4202 19 60 --- Vanity-cases u 15% -
4202 19 90 --- Other u 15% -
- Hand-bags, whether or not with shoulder
strap, including those without handle :
4202 21 -- With outer surface of leather or of composition
leather:
4202 21 10 --- Hand-bags for ladies u 15% -
4202 21 20 --- Vanity-bags u 15% -
4202 21 90 --- Other u 15% -
4202 22 -- With outer surface of sheeting of plastics or
of textile materials :
4202 22 10 --- Hand-bags and shopping bags, of artificial u 15% -
plastic material
4202 22 20 --- Hand-bags and shopping bags, of cotton u 15% -
4202 22 30 --- Hand-bags and shopping bags, of Jute u 15% -
4202 22 40 --- Vanity-bags u 15% -
4202 22 90 --- Other u 15% -
4202 29 -- Other :
4202 29 10 --- Hand bags of other materials excluding u 15% -
wicker-work or basket work
4202 29 90 --- Other u 15% -
- Articles of a kind normally carried in the
pocket or in the handbag :
4202 31 -- With outer surface of leather or of composition
leather:
4202 31 10 --- Jewellery box u 15% -
SECTION-VIII 628 CHAPTER-42

(1) (2) (3) (4) (5)

4202 31 20 --- Wallets and purses, of leather u 15% -
4202 31 90 --- Other u 15% -
4202 32 -- With outer surface of sheeting of plastics
or of textile materials:
4202 32 10 --- Jewellery box u 15% -
4202 32 90 --- Other u 15% -
4202 39 -- Other :
4202 39 10 --- Jewellery box u 15% -
4202 39 90 --- Other u 15% -
- Other :
4202 91 00 -- With outer surface of leather or of composition u 15% -
leather
4202 92 00 -- With outer surface of sheeting of plastics or of u 15% -
textile materials
4202 99 00 -- Other u 15% -
_____________________________________________________________________________________________________
4203 A RTICLES OF APPAREL AND CLOTHING
ACCESSORIES , OF LEATHER OR OF COMPOSITION
LEATHER
4203 10 - Articles of apparel:
4203 10 10 --- Jackets and jerseys kg. 10% -
4203 10 90 --- Other kg. 10% -
- Gloves, mittens and mitts:
4203 21 -- Specially designed for use in sports:
4203 21 10 --- Gloves kg. 10% -
4203 21 20 --- Mittens and mitts kg. 10% -
4203 29 -- Other :
4203 29 10 --- Gloves for use in industry kg. 10% -
4203 29 20 --- Other gloves kg. 10% -
4203 29 30 --- Mittens and mitts kg. 10% -
4203 30 00 - Belts and bandoliers kg. 10% -
4203 40 - Other clothing accessories :
4203 40 10 --- Aprons kg. 10% -
4203 40 20 --- Semi-chrome grain garments kg. 10% -
4203 40 90 --- Other kg. 10% -
_____________________________________________________________________________________________________
4204 O MITTED
_____________________________________________________________________________________________________
4205 O THER ARTICLES OF LEATHER OR OF COMP OSITION
LEATHER
4205 00 - Other articles of leather or of composition
leather :
--- Straps other than for machinery or harness :
4205 00 11 ---- Welt kg. 10% -
4205 00 19 ---- Other kg. 10% -
SECTION-VIII 629 CHAPTER-42

(1) (2) (3) (4) (5)

4205 00 20 --- Leather sofa cover kg. 10% -
4205 00 90 --- Other kg. 10% -
_____________________________________________________________________________________________________
4206 A RTICLES OF GUT ( OTHER THAN SILK - WORM
GUT ), OF GOLDBEATER ’ S SKIN , OF BLADDERS OR
OF TENDONS
4206 00 10 --- For rackets kg. 10% -
4206 00 90 --- Other kg. 10% -
_____________________________________________________________________________________________________