HS code · 6-digit subheading
HS Code 4203.40 – Clothing accessories; of leather or of composition leather, n.e.c. in heading no. 4203
HS code 4203.40 is the 6-digit subheading for clothing accessories, of leather or of composition leather, n.e.c. in heading no. 4203. It is used for leather watch straps, leather suspenders, leather ties, leather cuffs and leather armbands.
What HS 4203.40 covers
This HS code serves as a residual category for all other clothing accessories made of leather or composition leather that are not specifically covered by other subheadings within 4203 (i.e., not apparel, gloves, or belts). This broad classification includes a diverse array of items that complement clothing, such as watch straps, suspenders, ties, and various decorative elements. Importers typically include fashion accessory retailers, department stores, jewelry stores (for watch straps), and specialized boutiques. Exporters are often found in countries with established leather industries and skilled craftsmanship in small leather goods, such as Italy, China, and India. Key considerations for trade involve the quality and finish of the leather, the design and aesthetic appeal, and the specific function of the accessory. These items often cater to niche markets or add a touch of luxury and durability to an outfit, making attention to detail paramount.
- Covers
- Leather watch straps
- Leather suspenders
- Leather ties
- Leather cuffs
- Leather armbands
- Leather shoe laces
- Leather hat bands
- Leather key fobs (as clothing accessory)
- Examples
- Apple Watch leather bands
- Shinola leather watch straps
- Brooks Brothers leather suspenders
- Hermès leather bracelets
Codes often confused with 4203.40
Common mistake. This code can be confused with small leather goods under 4202 (e.g., wallets, if considered an accessory rather than a case) or with other leather articles under 420500 if their primary function isn't strictly a "clothing accessory."
Top exporters and importers of HS code 420340, 2025
In 2025, the largest exporter of HS code 420340 in UN Comtrade data was Italy, with 31% of world exports; the largest importer in UN Comtrade data was Italy, with 20% 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 Italy $53M 31% of world exports
- 2 China $22M 13% of world exports
- 3 India $12M 7.2% of world exports
World total: $171M Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 Italy $32M 20% of world imports
- 2 United States $11M 7.3% of world imports
- 3 France $7.7M 4.9% of world imports
World total: $158M 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.
Brazil NCM code for 4203.40
Brazil does not split HS 4203.40: its NCM code is 4203.40.00.
All Brazil NCM codes in heading 42.03 →
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text is official; the English is our translation.
Questions about HS 4203.40
What is HS code 420340?
HS code 420340 is a 6-digit subheading in the Harmonized System that covers: Clothing accessories; of leather or of composition leather, n.e.c. in heading no. 4203. This HS code serves as a residual category for all other clothing accessories made of leather or composition leather that are not specifically covered by other subheadings within 4203 (i.e., not apparel, gloves, or belts). This broad classification includes a diverse array of items that complement clothing, such as watch straps, suspenders, ties, and various decorative elements. Importers typically include fashion accessory retailers, department stores, jewelry stores (for watch straps), and specialized boutiques. Exporters are often found in countries with established leather industries and skilled craftsmanship in small leather goods, such as Italy, China, and India. Key considerations for trade involve the quality and finish of the leather, the design and aesthetic appeal, and the specific function of the accessory. These items often cater to niche markets or add a touch of luxury and durability to an outfit, making attention to detail paramount.
What products fall under HS code 420340?
Leather watch straps, leather suspenders, leather ties, leather cuffs, leather armbands, leather shoe laces, leather hat bands, leather key fobs (as clothing accessory)
What are common misclassifications for HS code 420340?
This code can be confused with small leather goods under 4202 (e.g., wallets, if considered an accessory rather than a case) or with other leather articles under 420500 if their primary function isn't strictly a "clothing accessory."
Which countries are the top exporters of goods under HS code 420340?
In 2025, the top exporters of HS code 420340 in UN Comtrade data were Italy ($53M, 31% of world exports), China ($22M) and India ($12M). World exports came to about $171M, 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 420340?
In 2025, the top importers of HS code 420340 in UN Comtrade data were Italy ($32M, 20% of world imports), the United States ($11M) and France ($7.7M). World imports came to about $158M, 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 420340 structured?
HS code 420340 is a 6-digit subheading under the Harmonized System. The first 2 digits (42) identify the chapter, digits 3-4 (03) identify the heading, and digits 5-6 (40) specify the subheading. This code is standardized globally by the World Customs Organization.
What is the Brazil NCM code for HS code 420340?
In Brazil, HS code 420340 is NCM 4203.40.00. The last two digits are 00 because Brazil does not split this HS code further.