Chapter 42
Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silkworm gut)
Section VIII — Raw hides and skins, leather, furskins and articles thereof; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silkworm gut) · 5 headings · 20 subheadings
Duty in chapter 42 at a glance
Counted across the 138 US national lines beneath this chapter's subheadings. It says what kind of chapter this is before you read ninety headings to find out.
- Duty-free lines
- 9 of 138 stating a rate
- Ad valorem range
- 1.8% – 20%
- Dutiable per unit, not on value
- 1 line is charged per kilogram, litre or item rather than as a percentage of the customs value. A landed-cost estimate built from value alone will understate the duty on those.
Preference programmes appearing in this chapter
Named from General Note 3(c)(i). A programme appearing here does not mean it applies to your goods — that depends on the line, the origin and the agreement's rules of origin.
What this chapter excludes
These notes push goods out of chapter 42 even when a subheading's wording seems to fit. They are the fastest way to find out you are in the wrong chapter.
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 (heading 5608);
- (d) Articles of chapter 64;
- (e) Headgear or parts thereof of chapter 65;
- (f) Whips, riding-crops or other articles of heading 6602;
- (g) Cuff-links, bracelets or other imitation jewelry (heading 7117);
- (h) Fittings or trimmings for harness, such as stirrups, bits, horse brasses and buckles, separately entered (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 equipment); or
- (m) Buttons, press-fasteners, snap-fasteners, press-studs, button molds 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 semiprecious 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.
1. For the purposes of heading 4202, the expression "travel, sports and similar bags" means goods, other than those falling in subheadings 4202.11 through 4202.39, of a kind designed for carrying clothing and other personal effects during travel, including backpacks and shopping bags of this heading, but does not include binocular cases, camera cases, musical instrument cases, bottle cases and similar containers. Notes (con.)
Legal notes
Reproduced from the published tariff schedule. Section and chapter notes are binding and part of the nomenclature; statistical notes are US reporting rules and are not classification law.
Chapter 42 — Notes
Legal Notes of the Harmonized System. Binding, and part of the international nomenclature.
1. For the purposes of this chapter, the term "leather" includes chamois (including combination chamois) leather, patent leather, patent laminated leather and metalized 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 (heading 5608);
(d) Articles of chapter 64;
(e) Headgear or parts thereof of chapter 65;
(f) Whips, riding-crops or other articles of heading 6602;
(g) Cuff-links, bracelets or other imitation jewelry (heading 7117);
(h) Fittings or trimmings for harness, such as stirrups, bits, horse brasses and buckles, separately entered (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 equipment); or
(m) Buttons, press-fasteners, snap-fasteners, press-studs, button molds 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 semiprecious 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 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 42 — Additional U.S. Notes
Additional U.S. Notes. Binding in the United States; not part of the international HS.
1. For the purposes of heading 4202, the expression "travel, sports and similar bags" means goods, other than those falling in subheadings 4202.11 through 4202.39, of a kind designed for carrying clothing and other personal effects during travel, including backpacks and shopping bags of this heading, but does not include binocular cases, camera cases, musical instrument cases, bottle cases and similar containers. Notes (con.)
2. For purposes of classifying articles under subheadings 4202.12, 4202.22, 4202.32, and 4202.92, articles of textile fabric impregnated, coated, covered or laminated with plastics (whether compact or cellular) shall be regarded as having an outer surface of textile material or of sheeting of plastics, depending upon whether and the extent to which the textile constituent or the plastic constituent makes up the exterior surface of the article.
Notes are reproduced from the published tariff schedule. They govern classification, but reading them is not the same as applying them to your goods — that is what a broker or a binding ruling is for.
Headings in chapter 42
4202 Trunks, suitcases, vanity cases, attache cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; traveling bags, insulated food or beverage bags, toiletry bags, knapsacks and backpacks, handbags, shopping bags, wallets, purses, map cases, cigarette cases, tobacco pouches, tool bags, sports bags, bottle cases, jewelry boxes, powder cases, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanized fiber or of paperboard, or wholly or mainly covered with such materials or with paper
4203 Articles of apparel and clothing accessories, of leather or of composition leather
Other chapters
Common questions
What does HS chapter 42 cover?
Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silkworm gut). It contains 5 headings and 20 six-digit subheadings, and sits in Section VIII (raw hides and skins, leather, furskins and articles thereof; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silkworm gut)).
What is excluded from chapter 42?
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 (heading 5608); (d) Articles of chapter 64;
Are chapter 42's notes legally binding?
This chapter carries 21 binding note paragraph(s) — legal notes of the Harmonized System, plus any US-specific Additional U.S. Notes. They decide classification, and they outrank the wording of an individual subheading.