Customs Tariff 2024-25 - Section 8 - Chapter 42 - Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silkworm gut)

CHAPTER 42 (Chapter Notes)

Tariff Item	Description of goods	Unit	Policy	Rate of duty SWS : 10%
Tariff Item	Description of goods	Unit	Policy	Standard	Preferential Areas	Effective rate of duty	Specified countries
(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)
4201 00 00	SADDLERY AND HARNESS FOR ANY ANIMAL (INCLUDING TRACES, LEADS, KNEE PADS, MUZZLES, SADDLE CLOTHS, SADDLE BAGS, DOG COATS AND THE LIKE), OF ANY MATERIAL	kg.	Free	10%	-	IGST: 18%	Singapore: Nil UAE: Nil Australia: 4.3% Japan: Nil Malaysia: 5% SAFTA: 5% Korea: Nil
4202	TRUNKS, SUIT-CASES, VANITY-CASES, EXECUTIVE-CASES , BRIEF - CASES , SCHOOL SATCHELS , SPECTACLE CASES, BINOCULAR CASES, CAMERA CASES, MUSICAL INSTRUMENT CASES, GUN CASES, HOLSTERS AND SIMILAR CONTINERS ; TRAVELLING-BAGS , INSULATED FOOD OR BEVERAGES BAGS, TOILET BAGS, RUCKSACKS, HANDBAGS, SHOPPING-BAGS, WALLETS, PURSES, MAP-CASES , CIGARETTE- CASES , TOBACCO - POUCHES, TOOL BAGS, SPORTS BAGS, BOTTLE-CASES , JEWELLERY BOXES, POWDER-BOXES , CUTLERY CASES AND SIMILAR CONTAINERS, OF LEATHER OR OF COMPOSITION LEATHER, OF SHEETING OF PLASTICS, OF TEXTILE MATERIALS, OF VULCANISED FIBRE OR OF PAPERBOARD, OR WHOLLY OR MAINLY COVERED WITH SUCH MATERIALS OR WITH PAPER
	- Trunk\s, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels and similar containers :
4202 11	-- With outer surface of leather or of composition leather:
4202 11 10	--- Travel goods (trunks, suit-cases, sports bags and other similar items ) of leather	u	Free	15%	-	IGST: 18%	UAE: Nil Australia: 6.4% Japan: Nil Malaysia: 5% SAFTA: 5% Korea: Nil Singapore: 7.5%
4202 11 20	--- Toilet-bags and cases, of leather	u	Free	15%	-	IGST: 18%	UAE: Nil Australia: 6.4% Japan: Nil Malaysia: 5% SAFTA: 5% Korea: Nil Singapore: 7.5%
4202 11 30	--- Satchels	u	Free	15%	-	IGST: 18%	UAE: Nil Australia: 6.4% Japan: Nil Malaysia: 5% SAFTA: 5% Korea: Nil Singapore: 7.5%
4202 11 40	--- Brief-cases	u	Free	15%	-	IGST: 18%	UAE: Nil Australia: 6.4% Japan: Nil Malaysia: 5% SAFTA: 5% Korea: Nil Singapore: 7.5%
4202 11 50	--- Executive-cases	u	Free	15%	-	IGST: 18%	UAE: Nil Australia: 6.4% Japan: Nil Malaysia: 5% SAFTA: 5% Korea: Nil Singapore: 7.5%
4202 11 60	--- Vanity-cases	u	Free	15%	-	IGST: 18%	UAE: Nil Australia: 6.4% Japan: Nil Malaysia: 5% SAFTA: 5% Korea: Nil Singapore: 7.5%
4202 11 70	--- Attache-cases	u	Free	15%	-	IGST: 18%	UAE: Nil Japan: Nil Malaysia: 5% SAFTA: 5% Korea: Nil Singapore: 7.5%
4202 11 90	--- Other	u	Free	15%	-	IGST: 18%	UAE: Nil Australia: 6.4% Japan: Nil Malaysia: 5% SAFTA: 5% Korea: Nil Singapore: 7.5%
4202 12	-- With outer surface of plastic or of textile materials :
4202 12 10	--- Toilet-cases	u	Free	15%	-	IGST: 18%	UAE: Nil Australia: 6.4% Japan: Nil Malaysia: 5% SAFTA: 5% Korea: Nil Singapore: 7.5%
4202 12 20	--- Plastic moulded suit-cases	u	Free	15%	-	IGST: 18%	UAE: Nil Australia: 6.4% Japan: Nil Malaysia: 5% SAFTA: 5% Korea: Nil Singapore: 7.5%
4202 12 30	--- Plastic moulded brief-cases	u	Free	15%	-	IGST: 18%	UAE: Nil Australia: 6.4% Japan: Nil Malaysia: 5% SAFTA: 5% Korea: Nil Singapore: 7.5%
4202 12 40	--- Satchels	u	Free	15%	-	IGST: 18%	UAE: Nil Australia: 6.4% Japan: Nil Malaysia: 5% SAFTA: 5% Korea: Nil Singapore: 7.5%
4202 12 50	--- Other travel-goods	u	Free	15%	-	IGST: 18%	UAE: Nil Japan: Nil Malaysia: 5% SAFTA: 5% Korea: Nil Singapore: 7.5%
4202 12 60	--- Brief-cases	u	Free	15%	-	IGST: 18%	UAE: Nil Australia: 6.4% Japan: Nil Malaysia: 5% SAFTA: 5% Korea: Nil Singapore: 7.5%
4202 12 70	--- Executive-cases other than plastic moulded	u	Free	15%	-	IGST: 18%	UAE: Nil Australia: 6.4% Japan: Nil Malaysia: 5% SAFTA: 5% Korea: Nil Singapore: 7.5%
4202 12 80	--- Vanity-cases	u	Free	15%	-	IGST: 18%	UAE: Nil Australia: 6.4% Japan: Nil Malaysia: 5% SAFTA: 5% Korea: Nil Singapore: 7.5%
4202 12 90	--- Other	u	Free	15%	-	IGST: 18%	UAE: Nil Japan: Nil Malaysia: 5% SAFTA: 5% Korea: Nil Singapore: 7.5%
4202 19	-- Other :
4202 19 10	--- Travel goods (trunks, suit-cases, sports bags, and other similar items) of leather	u	Free	15%	-	IGST: 18%	Mauritius: 10.50% UAE: Nil Australia: 6.4% Japan: Nil Malaysia: 5% SAFTA: 5% Korea: Nil Singapore: 7.5%
4202 19 20	--- Toilet-cases	u	Free	15%	-	IGST: 18%	Mauritius: 9% UAE: Nil Australia: 6.4% Japan: Nil Malaysia: 5% SAFTA: 5% Korea: Nil Singapore: 7.5%
4202 19 30	--- Satchels	u	Free	15%	-	IGST: 18%	Mauritius: 9% UAE: Nil Australia: 6.4% Japan: Nil Malaysia: 5% SAFTA: 5% Korea: Nil Singapore: 7.5%
4202 19 40	--- Brief-cases (other than plastic moulded)	u	Free	15%	-	IGST: 18%	Mauritius: 9% UAE: Nil Australia: 6.4% Japan: Nil Malaysia: 5% SAFTA: 5% Korea: Nil Singapore: 7.5%
4202 19 50	--- Executive-casess	u	Free	15%	-	IGST: 18%	Mauritius: 9% UAE: Nil Australia: 6.4% Japan: Nil Malaysia: 5% SAFTA: 5% Korea: Nil Singapore: 7.5%
4202 19 60	--- Vanity-cases	u	Free	15%	-	IGST: 18%	Mauritius: 9% UAE: Nil Australia: 6.4% Japan: Nil Malaysia: 5% SAFTA: 5% Korea: Nil Singapore: 7.5%
4202 19 90	--- Other	u	Free	15%	-	IGST: 18%	Mauritius: 9% UAE: Nil Australia: 6.4% Japan: Nil Malaysia: 5% SAFTA: 5% Korea: Nil Singapore: 7.5%
	- Hand-bags, whether or not with shoulder strap, including those without handle :
4202 21	-- With outer surface of leather or of composition leather:
4202 21 10	--- Hand-bags for ladies	u	Free	15%	-	IGST: 18%	Mauritius: 9% UAE: Nil Australia: 6.4% Japan: Nil Malaysia: 5% SAFTA: 5% Korea: Nil Singapore: 7.5%
4202 21 20	--- Vanity-bags	u	Free	15%	-	IGST: 18%	Mauritius: 9% UAE: Nil Australia: 6.4% Japan: Nil Malaysia: 5% SAFTA: 5% Korea: Nil Singapore: 7.5%
4202 21 90	--- Other	u	Free	15%	-	IGST: 18%	Mauritius: 9% UAE: Nil Australia: 6.4% Japan: Nil Malaysia: 5% SAFTA: 5% Korea: Nil Singapore: 7.5%
4202 22	-- With outer surface of sheeting of plastics or of textile materials :
4202 22 10	--- Hand-bags and shopping bags, of artificial plastic material	u	Free	15%	-	IGST: 18%	Singapore: Nil UAE: Nil Japan: Nil Malaysia: 5% SAFTA: 5% Korea: Nil
4202 22 20	--- Hand-bags and shopping bags, of cotton	u	Free	15%	-	IGST: 12%	Singapore: Nil UAE: Nil Australia: 6.4% Japan: Nil Malaysia: 5% SAFTA: 5% Korea: Nil
4202 22 30	--- Hand-bags and shopping bags, of Jute	u	Free	15%	-	IGST: 12%	Singapore: Nil UAE: Nil Australia: 6.4% Japan: Nil Malaysia: 5% SAFTA: 5% Korea: Nil
4202 22 40	--- Vanity-bags	u	Free	15%	-	IGST: 18%	Singapore: Nil UAE: Nil Australia: 6.4% Japan: Nil Malaysia: 5% SAFTA: 5% Korea: Nil
4202 22 90	--- Other	u	Free	15%	-	IGST: 18%	Singapore: Nil Mauritius: 9% UAE: Nil Australia: 6.4% Japan: Nil Malaysia: 5% SAFTA: 5% Korea: Nil
4202 29	-- Other :
4202 29 10	--- Hand bags of other materials excluding wicker work or basket work	u	Free	15%	-	IGST: 18%	UAE: Nil Australia: 6.4% Japan: Nil Malaysia: 5% SAFTA: 5% Korea: Nil Singapore: 7.5%
4202 29 90	--- Other	u	Free	15%	-	IGST: 18%	UAE: Nil Australia: 6.4% Japan: Nil Malaysia: 5% SAFTA: 5% Korea: Nil Singapore: 7.5%
	- Articles of a kind normally carried in the pocket or in the handbag :
4202 31	-- With outer surface of leather or of composition leather
4202 31 10	--- Jewellery box	u	Free	15%	-	IGST: 18%	Singapore: Nil Mauritius: 9% UAE: Nil Australia: 6.4% Japan: Nil Malaysia: 5% SAFTA: 5% Korea: Nil
4202 31 90	-- Wallets and purses, of leather	u	Free	15%	-	IGST: 18%	Singapore: Nil Mauritius: 9% UAE: Nil Australia: 6.4% Japan: Nil Malaysia: 5% SAFTA: 5% Korea: Nil
4202 31 20	--- Other	u	Free	15%	-	IGST: 18%	Singapore: Nil UAE: Nil Australia: 6.4% Japan: Nil Malaysia: 5% SAFTA: 5% Korea: Nil
4202 32	-- With outer surface of sheeting of plastics or of textile materials:
4202 32 10	--- Jewellery box	u	Free	15%	-	IGST: 18%	Singapore: Nil UAE: Nil Australia: 6.4% Japan: Nil Malaysia: 5% SAFTA: 5% Korea: Nil
4202 32 90	--- Other	u	Free	15%	-	IGST: 18%	Singapore: Nil UAE: Nil Australia: 6.4% Japan: Nil Malaysia: 5% SAFTA: 5% Korea: Nil
4202 39	-- Other :
4202 39 10	--- Jewellery box	u	Free	15%	-	IGST: 18%	Singapore: Nil UAE: Nil Australia: 6.4% Japan: Nil Malaysia: 5% SAFTA: 5% Korea: Nil
4202 39 90	--- Other	u	Free	15%	-	IGST: 18%	Singapore: Nil UAE: Nil Australia: 6.4% Japan: Nil Malaysia: 5% SAFTA: 5% Korea: Nil
	- Other :
4202 91 00	-- With outer surface of leather or of composition leather	u	Free	15%	-	IGST: 18%	Mauritius: 9% UAE: Nil Australia: 6.4% Japan: Nil Malaysia: 5% SAFTA: 5% Korea: Nil Singapore: 7.5%
4202 92 00	-- With outer surface of sheeting of plastics or of textile materials	u	Free	15%	-	IGST: 18%	Mauritius: 9% UAE: Nil Japan: Nil Malaysia: 5% SAFTA: 5% Korea: Nil Singapore: 7.5%
4202 99 00	-- Other	u	Free	15%	-	IGST: 18%	Mauritius: 9% UAE: Nil Australia: 6.4% Japan: Nil Malaysia: 5% SAFTA: 5% Korea: Nil Singapore: 7.5%
4203	ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, OF LEATHER OR OF COMPOSITION LEATHER
4203 10	- Articles of apparel:
4203 10 10	--- Jackets and jerseys	kg.	Free	10%	-	IGST: 12%/18%	Singapore: Nil Mauritius: 7% UAE: Nil Australia: 4.3% Japan: Nil Malaysia: 5% SAFTA: 5% Korea: Nil
4203 10 90	--- Other	kg.	Free	10%	-	IGST: 12%/18%	Singapore: Nil Mauritius: 7% UAE: Nil Australia: 4.3% Japan: Nil Malaysia: 5% SAFTA: 5% Korea: Nil
	- Gloves, mittens and mitts:
4203 21	-- Specially designed for use in sports:
4203 21 10	--- Gloves	kg.	Free	10%	-	IGST: 12%/18%	UAE: Nil Australia: 4.3% Japan: Nil Malaysia: 5% SAFTA: 5% Korea: Nil Singapore: 5%
4203 21 20	--- Mittens and mitts	kg.	Free	10%	-	IGST: 12%/18%	UAE: Nil Australia: 4.3% Japan: Nil Malaysia: 5% SAFTA: 5% Korea: Nil Singapore: 5%
4203 29	-- Other :
4203 29 10	--- Gloves for use in industry	kg.	Free	10%	-	IGST: 12%/18%	UAE: Nil Australia: 4.3% Japan: Nil Malaysia: 5% SAFTA: 5% Korea: Nil Singapore: 5%
4203 29 20	--- Other gloves	kg.	Free	10%	-	IGST: 12%/18%	UAE: Nil Australia: 4.3% Japan: Nil Malaysia: 5% SAFTA: 5% Korea: Nil Singapore: 5%
4203 29 30	--- Mittens and mitts	kg.	Free	10%	-	IGST: 12%/18%	UAE: Nil Australia: 4.3% Japan: Nil Malaysia: 5% SAFTA: 5% Korea: Nil Singapore: 5%
4203 30 00	- Belts and bandoliers	kg.	Free	10%	-	IGST: 12%/18%	UAE: Nil Australia: 4.3% Japan: Nil Malaysia: 5% SAFTA: 5% Korea: Nil Singapore: 5%
4203 40	- Other clothing accessories :
4203 40 10	--- Aprons	kg.	Free	10%	-	IGST: 12%/18%	UAE: Nil Australia: 4.3% Japan: Nil Malaysia: 5% SAFTA: 5% Korea: Nil Singapore: 5%
4203 40 20	--- Semi-chrome grain garments	kg.	Free	10%	-	IGST: 12%/18%	UAE: Nil Australia: 4.3% Japan: Nil Malaysia: 5% SAFTA: 5% Korea: Nil Singapore: 5%
4203 40 90	--- Other	kg.	Free	10%	-	IGST: 12%/18%	UAE: Nil Australia: 4.3% Japan: Nil Malaysia: 5% SAFTA: 5% Korea: Nil Singapore: 5%
4204	OMITTED
4205	OTHER ARTICLES OF LEATHER OR OF COMPOSITION LEATHER
4205 00	- Other articles of leather or of composition leather :
	--- Straps other than for machinery or harness :
4205 00 11	---- Welt	kg.	Free	10%	-	IGST: 18%	Mauritius: 8.50% UAE: Nil Australia: 4.3% Japan: Nil Malaysia: 5% SAFTA: 5% Korea: Nil Singapore: 5%
4205 00 19	---- Other	kg.	Free	10%	-	IGST: 18%	Mauritius: 8.50% UAE: Nil Australia: 4.3% Japan: Nil Malaysia: 5% SAFTA: 5% Korea: Nil Singapore: 5%
4205 00 20	--- Leather sofa cover	kg.	Free	10%	-	IGST: 18%	Mauritius: 8.50% UAE: Nil Australia: 4.3% Japan: Nil Malaysia: 5% SAFTA: 5% Korea: Nil Singapore: 5%
4205 00 90	--- Other	kg.	Free	10%	-	IGST: 18%	Mauritius: 8.50% UAE: Nil Japan: Nil Malaysia: 5% SAFTA: 5% Korea: Nil Singapore: 5%
4206	ARTICLES OF GUT (OTHER THAN SILK-WORM GUT), OF GOLDBEATER’S SKIN , OF BLADDERS OR OF TENDONS
4206 00 10	---- For rackets	kg.	Free	10%	-	IGST: 18%	Singapore: Nil UAE: Nil Australia: 2.0% Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
4206 00 90	--- Other	kg.	Free	10%	-	IGST: 18%	Singapore: Nil UAE: Nil Australia: 2.0% Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil