Articles of apparel and clothing accessories, of leather or of composition leather
In plain English
This heading covers clothing items and accessories made from leather or composition leather. The subheadings separate these goods into specific categories, such as general apparel, belts, bandoliers, and other accessories not listed elsewhere. Gloves, mittens, and mitts are further divided based on whether they are padded sports gear or other types.
6-digit subheadings (5)
Official HS 2022 subheading texts. National tariff schedules subdivide these further (8-10 digit lines) and set the actual duty rates.
Apparel; articles of apparel, of leather or of composition leather
Clothing accessories; gloves, mittens and mitts, specially designed for use in sports, of leather or composition leather, padded
Clothing accessories; gloves, mittens and mitts, n.e.c. in heading no. 4203, of leather or composition leather, not specially designed for use in sports
Clothing accessories; belts and bandoliers, of leather or of composition leather
Clothing accessories; of leather or of composition leather, n.e.c. in heading no. 4203
Chapter 42 classification notes
Frequent misclassification in this chapter
Bags with textile outer surface belong in 4202.92, not 4202.21 (leather). The outer surface material determines classification, not internal construction.
Classification certainty
The 6-digit level shown here is the internationally harmonised layer. Duty rates attach to national 8-10 digit tariff lines, which differ by country — use the duty calculator for lane estimates. For binding certainty, request a ruling from the destination customs authority.
Binding tariff ruling databaseOther headings in Chapter 42
- 4201 — Saddlery and harness for any animal (including traces, leads, knee pad…
- 4202 — Trunks; suit, camera, jewellery, cutlery cases; travel, tool, similar …
- 4205 — Leather or composition leather articles n.e.c. in chapter 42
- 4206 — Articles of gut (other than silk-worm gut), of goldbeater's skin, of b…