HS code · 2-digit chapter

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

What HS 42 covers

Chapter 42 of the Harmonized System (HS) encompasses a diverse range of manufactured goods, primarily focusing on articles of leather, saddlery, travel goods, handbags, and similar containers, along with articles of animal gut. This chapter serves as a crucial classification point for finished products where leather is the predominant material, or for specific types of containers regardless of material. Its scope is broad, covering items for personal fashion, professional use, animal care, and even specialized industrial or medical applications derived from animal gut. The boundaries of Chapter 42 are well-defined: it excludes raw hides and skins (Chapter 41), footwear (Chapter 64), and headgear (Chapter 65), even if made of leather. It also excludes specific leather articles explicitly covered in other chapters. Key sub-categories include saddlery and harness (HS 4201), a wide array of travel goods and containers like suitcases, handbags, wallets, and briefcases (HS 4202), articles of apparel and clothing accessories made of leather (HS 4203), and the distinct category of articles of animal gut (HS 4206). Proper classification under Chapter 42 is paramount for trade compliance. Duty rates can vary significantly based on the specific article and its material composition (e.g., leather vs. plastic sheeting for a bag). Furthermore, certain items, especially those made from exotic leathers, may be subject to CITES regulations, import quotas, or specific labeling requirements. Historically, leather goods have been central to international trade for millennia, evolving from essential utility items to high-value luxury fashion accessories, reflecting the chapter's importance across the fashion, travel, and equestrian industries. Accurate classification helps avoid penalties, delays, and ensures correct duty assessment, facilitating smoother global trade.

Covers
  • Leather saddles
  • Equestrian bridles
  • Dog harnesses
  • Leather leashes
  • Saddle bags
  • Leather riding crops
  • Horse blankets
  • Leather trunks
  • Hard-sided suitcases
  • Soft-sided travel bags
  • Leather briefcases
  • Designer handbags
  • Leather wallets
  • Card holders
  • Leather backpacks
  • School satchels
  • Leather belts
  • Leather gloves
  • Leather skirts
  • Leather jackets
  • Leather watch straps
  • Leather key cases
  • Animal gut strings for musical instruments
  • Goldbeater's skin
  • Bladders for pharmaceutical use
  • Leather travel document holders
  • Leather camera cases
  • Leather tool belts.
Examples

A luxury fashion brand in Italy exports 5,000 designer leather handbags (HS 4202.21) to high-end boutiques in New York, USA, via air cargo. The classification ensures correct application of duties and compliance with CITES regulations if exotic leathers are used, as well as adherence to specific import quotas. An equestrian supplier in the UK imports a shipment of high-quality leather saddles and bridles (HS 4201.00) from Argentina, a major producer of fine leather, for distribution to riding schools across Europe. This trade benefits from potential favorable tariff rates under specific EU-Mercosur trade agreements or standard MFN rates, depending on the origin rules. A Chinese manufacturer ships 20,000 units of synthetic leather wallets and cardholders (HS 4202.32) to various retailers in Southeast Asian countries like Vietnam and Thailand, utilizing maritime freight. The classification helps determine the applicable tariffs and ensures proper labeling and product safety compliance according to destination country regulations. A German pharmaceutical company imports specialized articles of animal gut (HS 4206.00) from Brazil, intended for use in medical sutures and sausage casings. This classification is critical for health and safety regulations, ensuring the products meet stringent import standards for biological materials and are free from contaminants.

Headings in chapter 42 5

42.01Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like) of any material42.02Trunks; suit, camera, jewellery, cutlery cases; travel, tool, similar bags; wholly or mainly covered by leather, composition leather, plastic sheeting, textile materials, vulcanised fibre, paperboard42.03Articles of apparel and clothing accessories, of leather or of composition leather42.05Leather or composition leather articles n.e.c. in chapter 4242.06Articles of gut (other than silk-worm gut), of goldbeater's skin, of bladders or of tendons

23 Brazil NCM codes in chapter 42 →

Codes often confused with 42

Common mistake. Common mistakes in Chapter 42 classification often stem from confusing finished leather articles with raw materials or products covered in other dedicated chapters. Traders frequently misclassify leather garments (HS 4203) by placing them in Chapters 61 (knitted apparel) or 62 (woven apparel), which are for textile-based clothing. The key differentiator is the primary material: if it's predominantly leather, it belongs in 4203. Another frequent error is classifying footwear (Chapter 64) within Chapter 42, despite footwear having its own specific chapter, regardless of material. Finally, raw hides and skins (Chapter 41) are sometimes confused with finished leather articles (Chapter 42). The distinction lies in the level of manufacturing: Chapter 41 covers unprocessed or simply prepared hides/skins, while Chapter 42 is for identifiable finished articles made from leather.

42.03Articles of apparel and clothing accessories, of leather or of composition leather

Top exporters and importers of HS code 42, 2025

In 2025, the largest exporter of HS code 42 in UN Comtrade data was China, with 32% of world exports; the largest importer in UN Comtrade data was the United States, with 15% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.

Top exporters 2025 · share of world exports

  1. 1 China $32.0B
  2. 2 France $14.3B
  3. 3 Italy $11.8B

World total: $99.0B Reported figures on UN Comtrade ↗

Top importers 2025 · share of world imports

  1. 1 United States $13.7B
  2. 2 Japan $6.7B
  3. 3 China $5.7B

World total: $91.8B Reported figures on UN Comtrade ↗

How these figures are built

109 countries reported 2025 trade to UN Comtrade in HS 2022, and their own totals are used. Countries that did not report are estimated from what other countries recorded trading with them. Those estimates miss trade with other non-reporting countries, so they can be low, and a non-reporting country can rank higher than shown or be missing from the list. World totals add both and leave out trade between two non-reporting countries. Figures are in current US dollars; reported imports are mostly valued CIF and exports FOB, and exports include re-exports. The UN Comtrade links show the underlying records; they can also list a few reporters left out here (regional groups and older HS editions).

Source: UN Comtrade (United Nations Statistics Division), 2025 annual data.

Questions about HS 42

What is HS code 42?

HS code 42 is a 2-digit chapter in the Harmonized System that covers: Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut). Chapter 42 of the Harmonized System (HS) encompasses a diverse range of manufactured goods, primarily focusing on articles of leather, saddlery, travel goods, handbags, and similar containers, along with articles of animal gut. This chapter serves as a crucial classification point for finished products where leather is the predominant material, or for specific types of containers regardless of material. Its scope is broad, covering items for personal fashion, professional use, animal care, and even specialized industrial or medical applications derived from animal gut. The boundaries of Chapter 42 are well-defined: it excludes raw hides and skins (Chapter 41), footwear (Chapter 64), and headgear (Chapter 65), even if made of leather. It also excludes specific leather articles explicitly covered in other chapters. Key sub-categories include saddlery and harness (HS 4201), a wide array of travel goods and containers like suitcases, handbags, wallets, and briefcases (HS 4202), articles of apparel and clothing accessories made of leather (HS 4203), and the distinct category of articles of animal gut (HS 4206). Proper classification under Chapter 42 is paramount for trade compliance. Duty rates can vary significantly based on the specific article and its material composition (e.g., leather vs. plastic sheeting for a bag). Furthermore, certain items, especially those made from exotic leathers, may be subject to CITES regulations, import quotas, or specific labeling requirements. Historically, leather goods have been central to international trade for millennia, evolving from essential utility items to high-value luxury fashion accessories, reflecting the chapter's importance across the fashion, travel, and equestrian industries. Accurate classification helps avoid penalties, delays, and ensures correct duty assessment, facilitating smoother global trade.

What products fall under HS code 42?

Leather saddles, equestrian bridles, dog harnesses, leather leashes, saddle bags, leather riding crops, horse blankets, leather trunks, hard-sided suitcases, soft-sided travel bags, leather briefcases, designer handbags, leather wallets, card holders, leather backpacks, school satchels, leather belts, leather gloves, leather skirts, leather jackets, leather watch straps, leather key cases, animal gut strings for musical instruments, goldbeater's skin, bladders for pharmaceutical use, leather travel document holders, leather camera cases, leather tool belts.

What are common misclassifications for HS code 42?

Common mistakes in Chapter 42 classification often stem from confusing finished leather articles with raw materials or products covered in other dedicated chapters. Traders frequently misclassify leather garments (HS 4203) by placing them in Chapters 61 (knitted apparel) or 62 (woven apparel), which are for textile-based clothing. The key differentiator is the primary material: if it's predominantly leather, it belongs in 4203. Another frequent error is classifying footwear (Chapter 64) within Chapter 42, despite footwear having its own specific chapter, regardless of material. Finally, raw hides and skins (Chapter 41) are sometimes confused with finished leather articles (Chapter 42). The distinction lies in the level of manufacturing: Chapter 41 covers unprocessed or simply prepared hides/skins, while Chapter 42 is for identifiable finished articles made from leather.

Which countries are the top exporters of goods under HS code 42?

In 2025, the top exporters of HS code 42 in UN Comtrade data were China ($32.0B, 32% of world exports), France ($14.3B) and Italy ($11.8B). World exports came to about $99.0B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.

Which countries are the top importers of goods under HS code 42?

In 2025, the top importers of HS code 42 in UN Comtrade data were the United States ($13.7B, 15% of world imports), Japan ($6.7B) and China ($5.7B). World imports came to about $91.8B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.

How is HS code 42 structured?

HS code 42 is a 2-digit chapter code in the Harmonized System maintained by the World Customs Organization. It represents a broad category of goods and contains multiple 4-digit headings and 6-digit subheadings for more specific classifications.