WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
42.03 - Articles of apparel and clothing accessories, of leather or of composition leather (+). 4203.10 4203.21 4203.29 4203.30 4203.40 - Articles of apparel - Gloves, mittens and mitts : - - Specially designed for use in sports - - Other - Belts and bandoliers - Other clothing accessories This heading covers all wearing apparel and clothin accessories (with the exceptions specified below), of leather or of composition leather. It there ore covers coats, overcoats, gloves, mittens and mitts (including those for sport or for rotection), aprons, sleeves and other protectlve clothing, braces, belts, bandoliers, girdles, nec ies and wrist straps. f: Rt It also covers leather strips obtained by cutting, tapered at one end, and identifiable as intended for making up belts. Gloves, mittens and mitts of both leather and furskin or of both leather and artificial fur are in all cases classified in the heading. Except in the case of gloves, mittens and mitts, articles of apparel and clothing accessories of leather or composition leather which are lined with furskin or artificial fur, or to which firskin or artificial fur is attached on the outside except as mere trimming, fall in heading 43.03 or 43.04. Goods remain classified in this heading whether or not they contain electric heating elements. The goods of this heading may have parts of precious metal or metal clad with recious metal, of natural or cultured pearls, of precious or semi-precious stones (naturaf synthetic or reconstructed), even if such parts constitute more than minor fittings or minor ornamentation, provided that these parts do not give the articles their essential character. Thus a leather belt with a gold buckle would remain in this heading (see Note 3 (B) to this Chapter). The heading also excludes : (a) Articles of ap are1 or clothing accessories of skin tanned with the hair or wool on, particularly lamb or sheep skin f ~ h n ~ t 43). er (b) Garments of textile materials with leather reinforcements (Chapter 61 or 62). (c) Articles of Chapter 64 (for example, footwear and parts of footwear). (d) Headgear or parts thereof, of Chapter 65. (e) Cuff-links, bracelets or other imitation jewellery (heading 71.17). ( f ) Watch straps (heading 91.13). I (g) Articles of Chapter 95 for example, s orts requisites such as shin-guards for cricket, hockey, etc., or protective equipment or sports, e.g. encing masks and breast plates). (Leather sports clothing and sports gloves, mittens and mitts, however, are classified In this heading.) F (h) Buttons, press-fasteners, snap-fasteners and press-studs, button moulds or other parts of these articles, button blanks (heading 96.06).
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 30.06); (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 43.03 or 43.04); (c) Made up articles of netting (heading 56.08); (d) Articles of Chapter 64; (e) Headgear or parts thereof of Chapter 65; (f) Whips, riding-crops or other articles of heading 66.02; (g) Cuff-links, bracelets or other imitation jewellery (heading 71.17); (h) Fittings or trimmings for harness, such as stirrups, bits, horse brasses and buckles, separately presented (generally Section XV); (ij) Strings, skins for drums or the like, or other parts of musical instruments (heading 92.09); (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 96.06. 3.- (A) In addition to the provisions of Note 2 above, heading 42.02 does not cover : (a) Bags made of sheeting of plastics, whether or not printed, with handles, not designed for prolonged use (heading 39.23); (b) Articles of plaiting materials (heading 46.02). (B) Articles of headings 42.02 and 42.03 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. 4.- For the purposes of heading 42.03, 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 91.13).