A quick reference guide to leather

Introduction

This guide will help you to identify what is and what isn't covered in Chapter 42.

Chapter 42 mainly covers items made of leather or of composition leather, under heading codes 4201 to 4206. Some of these heading codes also cover items which are characteristic of the leather trade but which are made of other materials - like plastic or textiles.

There are some leather and leather-type articles which Chapter 42 doesn't cover, such as footwear, furniture or watch straps. Items like these are classified in other chapters, according either to their use or to the material they're made from.

See our detailed classification guide to Chapter 42 for help with classifying items covered in this chapter.

See our detailed guide for more help with classifying leather covered in this chapter.

What's covered in Chapter 42

Various types of leather goods such as saddlery, travel goods, handbags and cases are covered in this chapter. Some items made of other materials, or of gut or other animal parts, are also covered.

The following list isn't exhaustive, but it'll help you to check quickly whether or not a particular item is likely to be covered in this chapter. See a table of what's commonly covered in chapter 42 - Opens in a new window.

What's not covered in Chapter 42

The following items aren't covered in this chapter:

• Footwear and parts of footwear that are covered in Chapter 64.
• Furniture, lamps, lighting fittings and other furnishings that are covered in Chapter 94.
• Toys, games and other leisure and sporting items covered in Chapter 95. These include protective sporting equipment like shin guards, fencing masks and breast plates.
• Hats and parts of hats are covered in Chapter 65.
• Real fur skin articles are covered in Chapter 43 under heading code 4303.
• Garments made out of textile material that have leather reinforcements are covered in Chapter 61 or Chapter 62.
• Drawstring shoe bags. If these are made of textile materials then they're covered in Chapter 63 and if they're made of plastic sheeting they're covered in Chapter 39. Chapter 39 also covers disposable bags made of plastic sheeting under heading code 3923.
• Metal fittings or trimmings for harnesses like stirrups, bits, horse brasses and buckles are covered in Section XV, Chapters 72 to 83.
• Decorations like plumes for circus animals are classified according to the material they're made from.
• Sterile catgut and similar sterile suture materials which are covered in Chapter 30 under heading code 3006.
• Gut used for musical instrument strings, or skins for musical instruments like drums are covered in Chapter 92 under heading code 9209.
• Whips, riding-crops, walking sticks and similar items covered in Chapter 66 under heading code 6602.
• Made up articles of netting, like fishing nets are covered in Chapter 56, under heading code 5608.
• Imitation jewellery, including cufflinks and bracelets are covered in Chapter 71 under heading code 7117.
• Miscellaneous items like buttons, press fasteners, snap fasteners, press studs, button moulds and button blanks are covered in Chapter 96 under heading code 9606.

Hints and tips

When you're classifying leather and other items there are some specific things to take into account.

Hand-made items

Some hand-made items - like saddles, cases and handbags - can only be classified under a 'hand-made' subheading if they've been certified as hand-made by a recognised authority in the country where they're produced. They need a special certificate called a handicraft certificate.

Artificial fur

For the purposes of the Tariff, artificial fur means imitation fur that's been made by gumming or sewing wool, hair or other fibres onto leather, or onto a woven fabric. Artificial fur does not include woven or knitted long pile fabrics which are sometimes called fake fur.

Parts and ornamentation

Sometimes articles like bags and belts have parts, fittings or ornamentation made from:

• precious metal, or metal plated with precious metal
• natural or cultured pearls
• precious or semi-precious stones (these could be natural, synthetic or reconstructed)

Provided that these parts or ornamentation do not give an article its essential character, it can be classified in Chapter 42. So, for example, a leather belt with a gold buckle would be covered in this chapter as would a leather handbag with a silver frame and an onyx clasp. But if the parts or ornamentation do give an article its essential character then the article is classified in Chapter 71.

Sports items

Sports bags are classified under heading code 4202 and include items like:

• golf bags
• gym bags
• tennis racket bags
• ski bags
• fishing bags

Gloves, mittens and mitts that are specially designed for use in sports are classified under subheading code 4203 21 and include gloves used for:

• boxing
• cricket
• ice hockey
• hockey
• football (worn by the goal keeper)
• baseball

But this heading code doesn't cover gloves designed for golf or motor sports, which are classified under subheading code 4203 29 91 00 (Men's and boys') or 4203 29 99 00 (Other).