Leather or composition leather articles n.e.c. in chapter 42
6-digit subheadings (1)
Official HS 2022 subheading texts. National tariff schedules subdivide these further (8-10 digit lines) and set the actual duty rates.
4205.00
Leather articles; n.e.c. in chapter 42, of leather or composition leather
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 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 …
- 4203 — Articles of apparel and clothing accessories, of leather or of composi…
- 4206 — Articles of gut (other than silk-worm gut), of goldbeater's skin, of b…