Articles
of leather; saddlery and harness;
travel
goods, handbags and similar containers;
articles
of animal gut (other than silk-worm gut)
Notes.
1.- This Chapter does not cover :
(a) Sterile
surgical catgut or similar sterile suture materials (heading 30.06);
(b) 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 (heading 43.03 or 43.04);
(c) Made
up articles of netting (heading 56.08);
(d) Articles
of Chapter 64;
(e) Headgear
or parts thereof of Chapter 65;
(f) Whips,
riding-crops or other articles of heading
66.02;
(g) Cuff-links,
bracelets or other imitation jewellery (heading
71.17);
(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 92.09);
(k) Articles
of Chapter 94 (for example, furniture, lamps and lighting fittings);
(l) Articles
of Chapter 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
96.06.
2.- (A) In addition to the
provisions of Note 1 above, heading
42.02 does not cover :
(a) Bags made of sheeting of plastics, whether or not printed, with
handles, not designed for prolonged use (heading 39.23);
(b) Articles of plaiting materials (heading 46.02).
(B) Articles
of headings 42.02 and 42.03 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.
3.- For
the purposes of heading 42.03, the expression "articles of apparel and
clothing accessories" applies, inter
alia, to gloves, mittens and mitts (including those for sports or for
protection), aprons and other protective clothing, braces, belts, bandoliers
and wrist straps, but excluding watch straps (heading 91.13).
|
Heading |
H.S.Code |
Description |
Statutory Rate of Import Duty |
Statistical Unit |
Statutory Rate of Export Duty |
|
(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
|
42.01 |
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. |
32.5% |
kg |
Free |
|
42.02 |
|
Trunks, suit-case,
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. |
|
|
|
|
|
|
-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. |
|
|
|
|
|
4202.11.00 |
--With outer surface of leather, of composition leather or of patent leather |
32.5% |
u |
Free |
|
|
4202.12.00 |
--With outer surface of plastics or of textile materials |
32.5% |
u |
Free |
|
|
4202.19.00 |
--Other |
32.5% |
u |
Free |
|
|
|
-Handbags, whether or not
with shoulder strap, including those those without
handle: |
|
|
|
|
|
4202.21.00 |
--With outer surface of leather, of composition leather leather or of patent |
32.5% |
u |
Free |
|
|
4202.22.00 |
--With outer surface of plastic sheeting or of textile material |
32.5% |
u |
Free |
|
|
4202.29.00 |
--Other |
32.5% |
u |
Free |
|
|
|
-Articles of a kind
normally carried in the pocket or in the handbag: |
|
|
|
|
|
4202.31.00 |
--With outer surface of feather, of composition leather or of patent leather |
32.5% |
kg |
Free |
|
|
4202.32.00 |
--With outer surface of plastic sheeting or of textile materials |
32.5% |
kg |
Free |
|
|
4202.39.00 |
--Other |
32.5% |
kg |
Free |
|
|
|
-Other: |
|
|
|
|
|
4202.91.00 |
--With outer surface of leather, of composition leather or of patent leather |
32.5% |
kg |
Free |
|
|
4202.92.00 |
--With outer surface of plastic sheeting or of textile materials |
32.5% |
kg |
Free |
|
|
4202.99.00 |
--Other |
32.5% |
kg |
Free |
|
42.03 |
|
Articles of apparel and
clothing accessories, of leather or of
composition leather. |
|
|
|
|
|
4203.10.00 |
-Articles of apparel |
32.5% |
kg |
Free |
|
|
|
-Gloves, mittens and
mitts: |
|
|
|
|
|
4203.21.00 |
--Specially designed for use in sports |
15% |
kg |
Free |
|
|
4203.29.00 |
--Other |
32.5% |
kg |
Free |
|
|
4203.30.00 |
-Belts and bandoliers |
32.5% |
kg |
Free |
|
|
|
-Other clothing accessories |
|
|
|
|
|
4203.40.10 |
---Specially designed for use in sports |
15% |
kg |
Free |
|
|
4203.40.90 |
---Other |
32.5% |
kg |
Free |
|
42.04 |
4204.00.00 |
Articles of leather or of
composition leather, of a kind used in machinery
or mechanical appliances or for other technical uses. |
7.5% |
kg |
Free |
|
42.05 |
4205.00.00 |
Other articles of leather
or of composition leather. |
32.5% |
kg |
Free |
|
42.06 |
|
Articles of gut (other
than silk-worm gut), of goldbeater's skin, of bladders or of
tendons. |
|
|
|
|
|
|
-Catgut: |
|
|
|
|
|
4206.10.10 |
---For tennis and badminton rackets |
15% |
kg |
Free |
|
|
4206.10.90 |
---Other |
22.5% |
kg |
Free |
|
|
|
-Other: |
|
|
|
|
|
4206.90.10 |
---Tendons made up as machinery belting and laces for machinery
belting |
7.5% |
kg |
Free |
|
|
4206.90.90 |
---Other |
22.5% |
kg |
Free |