HS Code for Leather apparel

Articles of apparel made of leather or composition leather are classified under HS code 4203.10. This heading encompasses a wide range of garments designed for human wear, including coats, jackets, and trousers. The classification is strictly based on the material of the outer shell. According to the Explanatory Notes to the Harmonized System, this heading includes garments even if they are lined with other materials or have parts of other materials (such as textile collars or cuffs), provided the leather gives the item its essential character. If a garment is lined with fur or has significant fur trimming, it may be reclassified under heading 4303, depending on whether the fur is merely a decoration or provides the essential character of the garment. The Harmonized System requires that these items be finished garments or identifiable parts of garments. This code does not include headgear (Chapter 65) or footwear (Chapter 64). Importers must ensure that the leather used is genuine or composition leather, as synthetic leathers (plastics) are classified under Chapter 39. The distinction is vital for duty rates and regulatory compliance, as genuine leather often faces different trade barriers than synthetic alternatives. The term 'apparel' covers everything from heavy outerwear to lightweight leather shirts and skirts.

Products Included

• Leather jackets and blazers
• Leather overcoats and trench coats
• Leather trousers and breeches
• Leather skirts and dresses
• Leather waistcoats (vests)
• Leather shorts

Common Misclassification

Leather apparel is often misclassified under 4303.10 if it contains fur, but 4303 is only for garments where furskin is the primary material. Another common error is using 6201 or 6202, which are for textile coats and jackets. If the garment is made of 'vegan leather' (polyurethane or PVC), it must be classified under 3926.20 as plastic apparel rather than 4203.10.

FAQ

What is the HS code for leather jackets?

The HS code for leather jackets is 4203.10. This code applies to all garments made of natural or composition leather.

Does this code include leather gloves?

No, leather gloves are classified under subheadings 4203.21 (for sports) or 4203.29 (other), not under the general apparel code 4203.10.