Chapter notes
CHAPTER 42
ARTICLES OF LEATHER; SADDLERY AND HARNESS;
TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS;
ARTICLES OF ANIMAL GUT (OTHER THAN SILK-WORM GUT)
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
4304.00);
(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 6602.00.00;
(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 sport or for protection), aprons
and other protective clothing, braces, belts,
bandoliers and wrist straps, but excluding watch
straps (heading 91.13).