WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
42.05 - Other articles of leather or of composition leather. This heading covers those articles of leather or composition leather which do not fall in the preceding headings of this Chapter or in other Chapters of the Nomenclature. The heading includes the following articles of a kind used in machinery or mechanical appliances or for other technical uses : (1) Transmission or conveyor belting for machine (including laited belting) of any section, whether made up into finished belts or in the ength. Flat eather beltin is composed of strips of selected leather spliced and cemented end to end. Round be ting is generally prepared ftom strips, rolled and cemented to form a circular section. Conveyor buckets are also included. I' f Trans@ssion or conveyor belts or belting presented with the machines or apparatus for which they are designed, whether or not actually mounted, are to be classified with that machine or apparatus (e.g., Section XVI). (2) Lu straps ickers, combin leathers, card clothin leathers (card clothing fitted with pins fa& in 84.48), hea d straps and other leat er articles for textile machinery; gears, gaskets, washers, valve leathers, urnp or press leathers, cylinder sleeves for printing presses, and perforated leather or grading machines; rawhide hammers; as meter diaphragms and other leather parts of mechamcal appliances or instruments of d%apter 90; leather tubes and hose-piping. f % ? It also includes the following articles : Lug age labels; razor strops; boot laces; handles for parcel-carriers; comer reinforcers (for d s , suit-cases, etc.); unshrffed ouffe cases (stuffed pouffes are classified in heading 94.04). straps of general use (other than J o s e of heading 42.01); harness for children or adults; leathe; welts in the length; leather mats (other than saddle cloths which are classified in heading 42.01); readin -covers for books; blotting pads; leather or goatskin water bottles and other containers (inclu ng those wholly or main1 covered with leather or composition leather) not being similar to those specified in headin 4T.02; parts of braces; leather-covered buckles, clasps and the like; cases, tassels and the like or umbrellas, sunshades or walking-sticks; sword knots; chamois-dressed leather with serrated edges or assembled (however, charnois-dressed leather not cut to special shapes or with serrated edges, e.g,, for use as dusters, is classified in heading 41.14); nail-polishers covered with buckskin; pieces cut to sha e for leather or composltion leather articles (e.g., apparel), not elsewhere specified or included: d F The heading also excludes : (a) Parts of footwear of Chapter 64. (b) Whips, riding-crops or other articles of heading 66.02. (c) Artificial flowers, foliage or fruit or parts thereof (heading 67.02). (d) Cuff-links, bracelets or other imitation jewellery (heading 71.17). (e) Articles of Chapter 94 (for example, fhiture, parts of furniture, Iamps and lighting fittings). (f) Articles of Chapter 95 (for example, toys, games, sports requisites). (g) Buttons, press-fasteners, etc., of 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).