Customs Tariff
Chapter 42
Articles of Leather; Saddlery and Harness; Travel Goods, Handbags and Similar Containers; Articles of Animal Gut (Other than Silk-Worm Gut)
1. for the purpose 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 3006);
(b) Articles of apparel or clothing accessories (except gloves, mitttens 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 4303 or 4304);
(c) Made up articles of netting (heading 5608);
(d) Articles of Chapter 64;
(e) Headgear or parts thereof of Chapter 65;
(f) Whips, riding-crops or other articles of heading 6602;
(g) Cuff-links, bracelets or other imitation jewellery (heading 7117);
(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 9209);
(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 9606.
3.
(A)
In
addition
to
the
provisions
of
Note
1
above,
heading
4202
does
not
cover:
(a)
Bags
made
of
sheeting
of
plastics,
whether
or
not
printed,
with
handles,
not
designed
for
prolonged
use
(heading
3923);
(b)
Articles
of
plaiting
materials
(heading
4602);
(B)
Articles
of
headings 4202
and 4203
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 4203, 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 9113).