UK Harmonised System · 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 silkworm gut)
Chapter 42 — Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silkworm gut)
5 headings sit inside this chapter. HMRC's official chapter notes below govern how goods are assigned to it under the WCO General Rules of Interpretation. To classify a specific product in this chapter, use the TariffFlow classify workspace. Every plan includes Guided questions, current HMRC measures, sharing, the library, and a Case Pack. Free includes five classifications per billing period.
Official chapter notes
Verbatim text published by HMRC. These are the legal basis for classification decisions in this chapter; the "General Rules of Interpretation" point at them directly.
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](/headings/3006)); b. articles of apparel and clothing accessories (except gloves, mittens and mitts), lined with fur skin or artificial fur or to which fur skin or artificial fur is attached on the outside except as mere trimming (heading [4303](/headings/4303) or [4304](/headings/4304)); c. made up articles of netting (heading [5608](/headings/5608)); d. articles of Chapter [64](/chapters/64); e. headgear or parts thereof of Chapter [65](/chapters/65); f. whips, riding-crops or other articles of heading [6602](/headings/6602); g. cuff-links, bracelets or other imitation jewellery (heading [7117](/headings/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](/headings/9209)); k. articles of Chapter [94](/chapters/94) (for example, furniture, luminaires and lighting fittings); l. articles of Chapter [95](/chapters/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](/headings/9606). 3. (A) In addition to the provisions of note 2 above, heading [4202](/headings/4202) does not cover: - a. bags made of sheeting of plastics, whether or not printed, with handles, not designed for prolonged use (heading [3923](/headings/3923)); - b. articles of plaiting materials (heading [4602](/headings/4602)). (B) Articles of heading [4202](/headings/4202) and [4203](/headings/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](/chapters/71). 4. For the purposes of heading [4203](/headings/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](/headings/9113)). ### Additional chapter note 1. For the purposes of the subheadings of heading [4202](/headings/4202), the term 'outer surface' is to refer to the material of the outer surface of the container being visible to the naked eye, even where this material is the outer layer of a combination of materials which makes up the outer material of the container.