Product classification
HS code for Leather accessories: 4203.40
Clothing accessories, of leather or of composition leather, n.e.c. in heading no. 4203.
Classification of leather accessories under HS 4203.40
The classification of leather clothing accessories under HS code 4203.40 is determined by the material composition and the specific functional utility of the article as an accessory to apparel. According to the General Rules of Interpretation (GRI) of the Harmonized System, products are categorized based on their essential character and the specific text of the headings. For this specific subheading, the primary material must be natural leather or composition leather. Composition leather is defined as a material based on leather fibers or small pieces of leather that have been bonded together with a binding agent, often used to create a uniform appearance. This code serves as a residual category for clothing accessories that do not fall under more specific subheadings such as gloves, mittens, and mitts (4203.21 through 4203.29) or belts and bandoliers (4203.30). It is crucial to distinguish between items intended for wear on the person as an accessory versus items intended for storage or transport. The classification process involves a technical verification that the leather component provides the essential character of the accessory. If an accessory is constructed from multiple materials, such as a mix of leather and textile, the leather must be the most significant component by weight or value, or it must define the item's primary function and aesthetic appeal. Furthermore, this code excludes items that are considered parts of garments in a general sense if they are not specifically accessories, as well as items that fall under the scope of Chapter 65 (headgear) or Chapter 64 (footwear).
- Covers
- Leather braces and suspenders
- Leather garters and armbands
- Leather neckties and bow ties
- Leather cravats
- Leather straps for clothing (not being belts)
- Leather fringes used as clothing accessories
- Also under 4203.40
- 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 is frequently confused with HS code 4203.30, which is specifically for belts and bandoliers. While both are leather accessories, belts have their own dedicated subheading. Another common error is using 6217.10, which covers clothing accessories made of textile materials. If the accessory is primarily leather, 4203.40 must be used. Additionally, leather gloves are often incorrectly placed here instead of their specific codes in 4203.21 or 4203.29.
Top exporters and importers of HS 420340 (the code used for leather accessories), 2025
In 2025, the largest exporter of HS 420340 (the code used for leather accessories) 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.
Figures cover everything classified under HS 420340, not only leather accessories.
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 leather accessories
Brazil classifies leather accessories under NCM 4203.40.00: HS 4203.40 with 00 added.
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about leather accessories
What is the HS code for Leather accessories?
The HS code for Leather accessories is 420340 (Clothing accessories; of leather or of composition leather, n.e.c. in heading no. 4203). The HS code for leather clothing accessories not elsewhere specified is 4203.40. This includes items like braces, garters, and neckties made of leather.
How do I classify Leather accessories for customs?
Leather accessories is classified under HS code 420340 — Clothing accessories; of leather or of composition leather, n.e.c. in heading no. 4203. This is a 6-digit subheading level code.
Does this code include leather hats?
No, leather hats and headgear are classified under Chapter 65, specifically heading 6506, regardless of their material composition.
Which countries are the top exporters of leather accessories (HS 420340)?
In 2025, the top exporters of HS 420340 (the code used for leather accessories) 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 leather accessories (HS 420340)?
In 2025, the top importers of HS 420340 (the code used for leather accessories) 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.
Is the HS code for Leather accessories the same in all countries?
The base HS code 420340 for Leather accessories is internationally standardized for the first 6 digits across 200+ countries. Individual countries may add additional digits for national tariff lines and specific classifications.
What is the NCM code for leather accessories in Brazil?
In Brazil, leather accessories (HS 420340) is classified under NCM 4203.40.00.