HS Chapter 42VIII (Raw Hides and Skins, Leather, Furskins and Articles Thereof)

HS Code Chapter 42 — Articles of Leather; Saddlery and Harness; Travel Goods, Handbags and Similar Containers; Articles of Animal Gut (Other Than Silkworm Gut)

Find HS codes for articles of leather. 8 example products,3 common 6-digit codes, classification tips, and carrier-ready document generation. Free up to 3 documents/month.

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tagChapter 42 Quick Reference

Section & Chapter

Section
VIII (Raw Hides and Skins, Leather, Furskins and Articles Thereof)
Chapter
42Articles of Leather; Saddlery and Harness; Travel Goods, Handbags and Similar Containers; Articles of Animal Gut (Other Than Silkworm Gut)
Scope
Articles of Leather
Digits
6-digit universal; 8-10 digits per country

Example Products

  • Leather handbags
  • Wallets
  • Belts
  • Saddles
  • Briefcases
  • Suitcases
  • Leather watch straps
  • Leather dog collars

table_chartCommon 6-Digit HS Codes in Chapter 42

HS Code (6-digit)DescriptionTypical Use
4202.11Trunks, suitcases with outer surface of leather
4202.21Handbags with outer surface of leather
4203.21Leather gloves for sports

Note: 6 digits are universal (WCO). Import country adds 2-4 digits (US: 10-digit HTSUS, EU: 8-digit CN, MX: 8-digit LIGIE). Always verify with destination customs or your broker.

ruleHow to Classify in Chapter 42 — GRI Rules Applied

General Rules of Interpretation (GRI) — Simplified

  1. GRI 1: Classify by heading terms + section/chapter notes. Read the legal text, not just the title.
  2. GRI 2(a): Incomplete/unfinished articles = complete article if they have essential character.
  3. GRI 2(b): Mixtures/composites = material giving essential character.
  4. GRI 3(a): Most specific description wins over general.
  5. GRI 3(b): Essential character test for mixtures/sets.
  6. GRI 3(c): If equal, last in numerical order.
  7. GRI 4: If none apply, classify by analogy to closest.
  8. GRI 5: Packaging classified with goods unless for repetitive use.
  9. GRI 6: Subheading level: same rules, compare subheading texts.

Chapter 42 Specific Tips

  • Check Chapter Notes first — they override headings (e.g., definitions of "knitted", "woven", "plastic").
  • Read Section NotesVIII (Raw Hides and Skins, Leather, Furskins and Articles Thereof) may exclude certain materials.
  • Use HS Explanatory Notes (WCO official commentary) for borderline cases.
  • When in doubt, request binding ruling from destination customs (US: CBP ruling, EU: BTI, MX: SAT criterio).
  • Document your reasoning — audits require proof of due diligence.

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downloadFree: Chapter 42 HS Code Cheat Sheet (PDF)

All 3 codes from this chapter with descriptions, example products, and GRI checklist. Plus 5 classification tips specific to articles of leather.

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ProformaFlow is a document formatting tool, not legal or customs advice. Customs regulations change frequently and vary by country, carrier, and shipment. The user is solely responsible for the accuracy and regulatory compliance of all data entered. ProformaFlow does not guarantee, ensure, or certify customs acceptance or clearance.