Current tariff classification

Schedule 3 - Section VIII

Section VIII - Raw hides and skins, leather, furskins and articles thereof; saddlery and harness, travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut)

Chapter 42 - Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut)

Notes

Notes.

For the purposes of this Chapter, “leather” includes chamois (including combination chamois) leather, patent leather, patent laminated leather and metallised leather.
This Chapter does not cover:
1. Sterile surgical catgut or similar sterile suture materials (3006);
2. 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 (4303 or 4304);
3. Made up articles of netting (5608);
4. Articles of Chapter 64;
5. Headgear or parts thereof of Chapter 65;
6. Whips, riding-crops or other articles of 6602.00.00;
7. Cuff-links, bracelets or other imitation jewellery (7117);
8. 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 (9209);
1. Articles of Chapter 94 (for example, furniture, luminaires and lighting fittings);
2. Articles of Chapter 95 (for example, toys, games, sports requisites); or
3. Buttons, press-fasteners, snap-fasteners, press-studs, button moulds or other parts of these articles, button blanks, of 9606.
1. In addition to the provisions of Note 2 above, 4202 does not cover:
  1. Bags made of sheeting of plastics, whether or not printed, with handles, not designed for prolonged use (3923);
  2. Articles of plaiting materials (4602).
2. Articles of 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.
For the purposes of 4203, "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 (9113).

4201: Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material
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 containers; 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
4203: Articles of apparel and clothing accessories, of leather or of composition leather
4204: No heading
4205: Other articles of leather or of composition leather
4206: Articles of gut (other than silk-worm gut), of goldbeater's skin, of bladders or of tendons

Reference Number	Statistical Code	Unit	Goods	Rate#	Tariff concession orders
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	5%	View TCOs for 4201.00.00 View TCOs for 4201.00
	01	No	Saddles
	02	No	Rugs
	03	..	Other

Reference Number	Statistical Code	Unit	Goods	Rate#	Tariff concession orders
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 CONTAINERS; 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:
4202.1			- Trunks, suit-cases, vanity-cases, executive-cases, briefcases, school satchels and similar containers:
4202.11			-- With outer surface of leather or of composition leather:		View TCOs for 4202.11
4202.11.10	04	No	--- Brief-cases, portfolios and the like	5%
4202.11.90	45	No	--- Other	5% DCS:4% DCT:5%	View TCOs for 4202.11.90
4202.12			-- With outer surface of plastics or of textile materials:		View TCOs for 4202.12
4202.12.10	46	No	--- Goods, as follows: (a) attache or executive-cases; (b) brief-cases, portfolios and the like; (c) suit-cases; (d) trunks	5%	View TCOs for 4202.12.10
4202.12.90	47	No	--- Other	5% DCS:4% DCT:5%	View TCOs for 4202.12.90
4202.19.00	01	No	-- Other	Free	View TCOs for 4202.19.00
4202.2			- Handbags, whether or not with shoulder strap, including those without handle:
4202.21.00	13	No	-- With outer surface of leather or of composition leather	5%	View TCOs for 4202.21.00
4202.22.00	14	No	-- With outer surface of sheeting of plastic or of textile materials	5%	View TCOs for 4202.22.00
4202.29.00	15	No	-- Other	Free	View TCOs for 4202.29.00
4202.3			- Articles of a kind normally carried in the pocket or in the handbag:
4202.31			-- With outer surface of leather or of composition leather:		View TCOs for 4202.31
4202.31.10	16	..	--- Goods, as follows: (a) billfolds; (b) coin purses; (c) key containers; (d) smoking requisites; (e) spectacle cases; (f) wallets and wallet-purses	5%	View TCOs for 4202.31.10
4202.31.90	17	..	--- Other	5% DCS:4% DCT:5%	View TCOs for 4202.31.90
4202.32			-- With outer surface of sheeting of plastic or of textile materials:		View TCOs for 4202.32
4202.32.10	18	..	--- Goods, as follows: (a) billfolds; (b) coin purses; (c) key containers; (d) smoking requisites; (e) spectacle cases; (f) wallets and wallet-purses	5%	View TCOs for 4202.32.10
4202.32.90	19	..	--- Other	Free	View TCOs for 4202.32.90
4202.39.00	20	..	-- Other	Free	View TCOs for 4202.39.00
4202.9			- Other:
4202.91			-- With outer surface of leather or of composition leather:		View TCOs for 4202.91
4202.91.10	21	..	--- Goods, as follows: (a) golf bags; (b) gun, revolver and pistol cases and covers; (c) pen and pencil cases	5%	View TCOs for 4202.91.10
4202.91.90	22	..	--- Other	5% DCS:4% DCT:5%	View TCOs for 4202.91.90
4202.92			-- With outer surface of sheeting of plastic or of textile materials:		View TCOs for 4202.92
4202.92.10			--- Goods, as follows: (a) golf bags; (b) gun, revolver and pistol cases and covers; (c) pen and pencil cases	5%	View TCOs for 4202.92.10
	43	No	Golf bags
	44	..	Other
4202.92.90			--- Other	5% DCS:4% DCT:5%	View TCOs for 4202.92.90
			Rucksacks:
	40	No	.With a capacity of 30 L or more
	41	No	.With a capacity of less than 30 L
	42	..	Other
4202.99.00	25	..	-- Other	5% DCS:4% DCT:5%	View TCOs for 4202.99.00 View TCOs for 4202.99

Reference Number	Statistical Code	Unit	Goods	Rate#	Tariff concession orders
4203			ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, OF LEATHER OR OF COMPOSITION LEATHER:
4203.10.00			- Articles of apparel	10% DC:5% From 1 January 2015: 5%	View TCOs for 4203.10.00
	01	No	Coats, jackets, and the like
	02	..	Other
4203.2			- Gloves, mittens and mitts:
4203.21			-- Specially designed for use in sports:		View TCOs for 4203.21
4203.21.10	90	Pr	--- Mittens and mitts, of leather and furskin or of leather and artificial fur	5%	View TCOs for 4203.21.10
4203.21.90			--- Other	Free	View TCOs for 4203.21.90
	91	No	Golf
	92	..	Other
4203.29			-- Other:		View TCOs for 4203.29
4203.29.10	95	Pr	--- Mittens and mitts, of leather and furskin or of leather and artificial fur	5%	View TCOs for 4203.29.10
4203.29.90	96	Pr	--- Other	Free	View TCOs for 4203.29.90
4203.30.00	35	No	- Belts and bandoliers	5%	View TCOs for 4203.30.00
4203.40			- Other clothing accessories:		View TCOs for 4203.40
4203.40.10	36	No	--- Wrist straps	5% CA:Free	View TCOs for 4203.40.10
4203.40.90	37	..	--- Other	10% DC:5% From 1 January 2015: 5%	View TCOs for 4203.40.90

Reference Number	Statistical Code	Unit	Goods	Rate#	Tariff concession orders
4205			OTHER ARTICLES OF LEATHER OR OF COMPOSITION LEATHER:
4205.00.10	39	No	--- Parts of coats, jackets, and the like	10% DC:5% From 1 January 2015: 5%	View TCOs for 4205.00.10
4205.00.20	42	..	--- Articles of leather or of composition leather, of a kind used on machinery or mechanical appliances or for other technical uses	5%	View TCOs for 4205.00.20
4205.00.90	06	..	--- Other	5%	View TCOs for 4205.00.90

Reference Number	Statistical Code	Unit	Goods	Rate#	Tariff concession orders
4206.00.00	47	..	ARTICLES OF GUT (OTHER THAN SILK-WORM GUT), OF GOLDBEATER'S SKIN, OF BLADDERS OR OF TENDONS	Free	View TCOs for 4206.00.00

Footnote

V.2

Operative 1/1/22

# Unless otherwise indicated NZ, PG, FI, DC, LDC and SG rates are Free.

The SG rate cannot be used to claim preferential tariff treatment for goods that are the produce or manufacture of Singapore unless the goods were imported before 1 December 2020.

Unless otherwise indicated general rate applies for CA.

Unless indicated in the relevant Schedule, rates for originating goods under a free trade agreement are Free.

DCS denotes the rate for countries and places listed in Part 4 of Schedule 1 to the Customs Tariff Regulations 2004.

DCT denotes the rate for HK, KR, SG and TW.

If no DCT rate shown, DCS rate applies. If no DCT or DCS rate shown, general rate applies.

From 25 April 2022 the amount of duty applied to additional duty goods, in accordance with proposed section 18A of the Customs Tariff Act 1995, is equal to the general rate of duty plus an amount equal to 35% of the value of the goods.

From 4 July 2022, goods of Ukraine, in accordance with proposed section 18B of the Customs Tariff Act 1995, are Free.

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Current tariff classification

Section VIII - Raw hides and skins, leather, furskins and articles thereof; saddlery and harness, travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut)

Chapter 42 - Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut)

Notes.

V.2