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GOODS ACROSS BORDERS

HS HEADING 4203

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

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.

4203.10

Apparel; articles of apparel, of leather or of composition leather

4203.21

Clothing accessories; gloves, mittens and mitts, specially designed for use in sports, of leather or composition leather, padded

4203.29

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

4203.30

Clothing accessories; belts and bandoliers, of leather or of composition leather

4203.40

Clothing accessories; of leather or of composition leather, n.e.c. in heading no. 4203

Chapter 42 classification notes

IP enforcement is heavy in this chapter — luxury brands actively monitor for counterfeits. CITES restrictions apply to exotic leather (crocodile, snake, lizard). Duty rates typically 5-20%.

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 database

Other headings in Chapter 42

RULES5,339COUNTRIES85ITEMS111CARRIERS28GUIDES46UNIQUE SOURCES645LATEST VERIFICATION2026-07-26MethodologyChangelog