42

Official Chapter Guide

Leather goods, saddlery, travel goods, and handbags, excluding certain clothing and accessories.

Tariff Landscape

Items in Chapter 42 are generally dutiable with varying rates based on specific tariff codes.
Be mindful of Section 301 tariffs, especially when importing from certain countries of origin like China.
There is a low occurrence of ADD/CVD actions typically associated with this category, but vigilance in monitoring trade policy updates is advised.

Misclassifications often occur when distinguishing between leather items and similar goods made from other materials.
High-risk classification areas include travel goods, due to nuanced interpretation of what qualifies.
Ensure that any parts of precious metal or gems do not give items their essential character to avoid reclassification into Chapter 71.

Sterile surgical catgut or similar suture materials.
Apparel or clothing accessories lined with furskin or artificial fur, except mere trimming.
Made up articles of netting.
Chapter 64: Footwear and gaiters.
Chapter 65: Headgear.
Whips, riding-crops or similar items.
Imitation jewelry such as cuff-links and bracelets.
Harness fittings such as stirrups and bits.
Parts of musical instruments like strings and skins for drums.
Chapter 94: Furniture and lighting.
Chapter 95: Toys and sports equipment.
Buttons and related fasteners.

Leather includes chamois, patent, laminated, and metalized leather.
Travel, sports, and similar bags do not include cases like camera or musical instrument cases.

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