Chapter 42
Articles of Leather; Saddlery; Handbags, Travel Goods and Cases
157 tariff lines · 121 filing-ready 10-digit codes · codes begin with 42
Chapter 42 covers leather goods and travel goods: handbags, wallets, luggage, backpacks, belts and gloves. The right code depends on the outer surface material — leather, plastic sheeting, textile — far more than on what the item is called at retail, and rates vary widely between those material categories.
Codes in Chapter 42
| HTS code | Description | Level | General duty rate |
|---|---|---|---|
| 4201.00.30.00 | Dog leashes, collars, muzzles, harnesses and similar dog equipment | 10-digit statistical code | 2.4% |
| 4201.00.60.00 | Other | 10-digit statistical code | 2.8% |
| HTS code | Description | Level | General duty rate |
|---|---|---|---|
| 4202.11.00 | With outer surface of leather or of composition leather | 8-digit subheading | 8% |
| 4202.11.00.30 | Attache cases, briefcases, school satchels, occupational luggage cases and similar containers | 10-digit statistical code | |
| 4202.11.00.90 | Other | 10-digit statistical code | |
| 4202.12 | With outer surface of plastics or of textile materials | 6-digit heading | |
| 4202.12.21 | Trunks, suitcases, vanity cases and similar containers | 8-digit subheading | 20% |
| 4202.12.21.20 | Structured, rigid on all sides | 10-digit statistical code | |
| 4202.12.21.50 | Other | 10-digit statistical code | |
| 4202.12.29 | Other | 8-digit subheading | 20% |
| 4202.12.29.10 | Attache cases, briefcases and similar containers | 10-digit statistical code | |
| 4202.12.29.25 | Other | 10-digit statistical code | |
| 4202.12.29.35 | Attache cases, briefcases and similar containers | 10-digit statistical code | |
| 4202.12.29.85 | Other | 10-digit statistical code | |
| 4202.12.40.00 | Of cotton (369) | 10-digit statistical code | 6.3% |
| 4202.12.60.00 | Other (870) | 10-digit statistical code | 5.7% |
| 4202.12.81 | Of man-made fibers | 8-digit subheading | 17.6% |
| 4202.12.81.30 | Attache cases, briefcases, school satchels, occupational luggage cases and similar containers (670) | 10-digit statistical code | |
| 4202.12.81.70 | Other (670) | 10-digit statistical code | |
| 4202.12.89 | Other | 8-digit subheading | 17.6% |
| 4202.12.89.10 | Containing 85 percent or more by weight of silk or silk waste | 10-digit statistical code | |
| 4202.12.89.20 | Of cotton (369) | 10-digit statistical code | |
| 4202.12.89.40 | Other (870) | 10-digit statistical code | |
| 4202.12.89.50 | Containing 85 percent or more by weight of silk or silk waste | 10-digit statistical code | |
| 4202.12.89.60 | Of cotton (369) | 10-digit statistical code | |
| 4202.12.89.80 | Other (870) | 10-digit statistical code | |
| 4202.19.00.00 | Other | 10-digit statistical code | 20% |
| 4202.21 | With outer surface of leather or of composition leather | 6-digit heading | |
| 4202.21.30.00 | Of reptile leather | 10-digit statistical code | 5.3% |
| 4202.21.60.00 | Valued not over $20 each | 10-digit statistical code | 10% |
| 4202.21.90.00 | Valued over $20 each | 10-digit statistical code | 9% |
| 4202.22 | With outer surface of sheeting of plastics or of textile materials | 6-digit heading | |
| 4202.22.15.00 | With outer surface of sheeting of plastics | 10-digit statistical code | 16% |
| 4202.22.35.00 | Of abaca | 10-digit statistical code | 8.4% |
| 4202.22.40 | Other | 8-digit subheading | 7.4% |
| 4202.22.40.10 | Containing 85 percent or more by weight of silk or silk waste | 10-digit statistical code | |
| 4202.22.40.20 | Of cotton (369) | 10-digit statistical code | |
| 4202.22.40.30 | Of man-made fibers (670) | 10-digit statistical code | |
| 4202.22.40.40 | Other (871) | 10-digit statistical code | |
| 4202.22.45.00 | Of cotton (369) | 10-digit statistical code | 6.3% |
| 4202.22.60.00 | Other (871) | 10-digit statistical code | 5.7% |
| 4202.22.70.00 | Containing 85 percent or more by weight of silk or silk waste | 10-digit statistical code | 7% |
| 4202.22.81.00 | Of man-made fibers (670) | 10-digit statistical code | 17.6% |
| 4202.22.89 | Other | 8-digit subheading | 17.6% |
| 4202.22.89.30 | Of cotton (369) | 10-digit statistical code | |
| 4202.22.89.70 | Of paper yarn | 10-digit statistical code | |
| 4202.22.89.80 | Other (871) | 10-digit statistical code | |
| 4202.29 | Other | 6-digit heading | |
| 4202.29.10.00 | Of plastics | 10-digit statistical code | 5.3% |
| 4202.29.20.00 | Of wood | 10-digit statistical code | 3.3% |
| 4202.29.50.00 | Other | 10-digit statistical code | 7.8% |
| 4202.29.90.00 | Other | 10-digit statistical code | 20% |
| 4202.31 | With outer surface of leather or of composition leather | 6-digit heading | |
| 4202.31.30.00 | Of reptile leather | 10-digit statistical code | 3.7% |
| 4202.31.60.00 | Other | 10-digit statistical code | 8% |
| 4202.32 | With outer surface of sheeting of plastics or of textile materials | 6-digit heading | |
| 4202.32.10.00 | Of reinforced or laminated plastics | 10-digit statistical code | 12.1¢/kg + 4.6% |
| 4202.32.20.00 | Other | 10-digit statistical code | 20% |
| 4202.32.40.00 | Of cotton (369) | 10-digit statistical code | 6.3% |
| 4202.32.80.00 | Other (871) | 10-digit statistical code | 5.7% |
| 4202.32.85.00 | Containing 85 percent or more by weight of silk or silk waste | 10-digit statistical code | Free |
| 4202.32.91.00 | Of cotton (369) | 10-digit statistical code | 17.6% |
| 4202.32.93.00 | Of man-made fibers (670) | 10-digit statistical code | 17.6% |
| 4202.32.99.00 | Other (871) | 10-digit statistical code | 17.6% |
| 4202.39 | Other | 6-digit heading | |
| 4202.39.10.00 | Of plastics | 10-digit statistical code | 5.3% |
| 4202.39.20.00 | Of wood | 10-digit statistical code | 3.3% |
| 4202.39.50.00 | Other | 10-digit statistical code | 7.8% |
| 4202.39.90.00 | Other | 10-digit statistical code | 20% |
| 4202.91 | With outer surface of leather or of composition leather | 6-digit heading | |
| 4202.91.10.00 | Golf bags | 10-digit statistical code | 4.5% |
| 4202.91.90 | Other | 8-digit subheading | 4.5% |
| 4202.91.90.30 | Travel, sports and similar bags | 10-digit statistical code | |
| 4202.91.90.90 | Other | 10-digit statistical code | |
| 4202.92 | With outer surface of sheeting of plastics or of textile materials | 6-digit heading | |
| 4202.92.04.00 | Beverage bags whose interior incorporates only a flexible plastic container of a kind for storing and dispensing potable beverages through attached flexible tubing | 10-digit statistical code | 7% |
| 4202.92.08 | Other | 8-digit subheading | 7% |
| 4202.92.08.05 | Of cotton (369) | 10-digit statistical code | |
| 4202.92.08.07 | Of man-made fibers (670) | 10-digit statistical code | |
| 4202.92.08.09 | Other (870) | 10-digit statistical code | |
| 4202.92.10.00 | Other | 10-digit statistical code | 3.4% |
| 4202.92.15.00 | Of cotton (369) | 10-digit statistical code | 6.3% |
| 4202.92.20.00 | Other (870) | 10-digit statistical code | 5.7% |
| 4202.92.31 | Of man-made fibers | 8-digit subheading | 17.6% |
| 4202.92.31.20 | Backpacks (670) | 10-digit statistical code | |
| 4202.92.31.31 | Other (670) | 10-digit statistical code | |
| 4202.92.33 | Of paper yarn or of cotton; containing 85 percent or more by weight of silk or silk waste | 8-digit subheading | 17.6% |
| 4202.92.33.05 | Of paper yarn | 10-digit statistical code | |
| 4202.92.33.10 | Containing 85 percent or more by weight of silk or silk waste | 10-digit statistical code | |
| 4202.92.33.16 | Of cotton (369) | 10-digit statistical code | |
| 4202.92.39.00 | Other (870) | 10-digit statistical code | 17.6% |
| 4202.92.45.00 | Other | 10-digit statistical code | 20% |
| 4202.92.50.00 | Musical instrument cases | 10-digit statistical code | 4.2% |
| 4202.92.60 | Of cotton | 8-digit subheading | 6.3% |
| 4202.92.60.10 | Jewelry boxes, and similar containers of a kind normally sold at retail with their contents | 10-digit statistical code | |
| 4202.92.60.91 | Other (369) | 10-digit statistical code | |
| 4202.92.91.00 | Of man-made fibers (except jewelry boxes of a kind normally sold at retail with their contents) (670) | 10-digit statistical code | 17.6% |
| 4202.92.93 | Other | 8-digit subheading | 17.6% |
| 4202.92.93.10 | Containing 85 percent or more by weight of silk or silk waste | 10-digit statistical code | |
| 4202.92.93.15 | Other, jewelry boxes of a kind normally sold at retail with their contents | 10-digit statistical code | |
| 4202.92.93.36 | Other (870) | 10-digit statistical code | |
| 4202.92.94.00 | Cases designed to protect and transport compact disks (CD's), CD Rom disks, CD players, cassette players, and/or cassettes | 10-digit statistical code | 17.6% |
| 4202.92.97.00 | Other | 10-digit statistical code | 17.6% |
| 4202.99 | Other | 6-digit heading | |
| 4202.99.10.00 | Of plastics | 10-digit statistical code | 3.4% |
| 4202.99.20.00 | Not lined with textile fabrics | 10-digit statistical code | 4.3% |
| 4202.99.30.00 | Lined with textile fabrics | 10-digit statistical code | Free |
| 4202.99.50.00 | Other | 10-digit statistical code | 7.8% |
| 4202.99.90.00 | Other | 10-digit statistical code | 20% |
| HTS code | Description | Level | General duty rate |
|---|---|---|---|
| 4203.10 | Articles of apparel | 6-digit heading | |
| 4203.10.20.00 | Of reptile leather | 10-digit statistical code | 4.7% |
| 4203.10.40 | Other | 8-digit subheading | 6% |
| 4203.10.40.10 | Anoraks | 10-digit statistical code | |
| 4203.10.40.30 | Men's and boys' | 10-digit statistical code | |
| 4203.10.40.60 | Women's, girls' and infants' | 10-digit statistical code | |
| 4203.10.40.85 | Men's and boys' | 10-digit statistical code | |
| 4203.10.40.95 | Women's, girls' and infants' | 10-digit statistical code | |
| 4203.21 | Specially designed for use in sports | 6-digit heading | |
| 4203.21.20.00 | Batting gloves | 10-digit statistical code | 3% |
| 4203.21.40.00 | Other | 10-digit statistical code | Free |
| 4203.21.55.00 | Cross-country ski gloves, mittens and mitts | 10-digit statistical code | 3.5% |
| 4203.21.60.00 | Other | 10-digit statistical code | 5.5% |
| 4203.21.70.00 | Ice hockey gloves | 10-digit statistical code | Free |
| 4203.21.80 | Other | 8-digit subheading | 4.9% |
| 4203.21.80.30 | Golf gloves | 10-digit statistical code | |
| 4203.21.80.60 | Other | 10-digit statistical code | |
| 4203.29 | Other | 6-digit heading | |
| 4203.29.05.00 | With fourchettes or sidewalls which, at a minimum, extend from fingertip to fingertip between each of the four fingers | 10-digit statistical code | 12.6% |
| 4203.29.08.00 | Other | 10-digit statistical code | 14% |
| 4203.29.15.00 | With fourchettes or sidewalls which, at a minimum, extend from fingertip to fingertip between each of the four fingers | 10-digit statistical code | 14% |
| 4203.29.18.00 | Other | 10-digit statistical code | 14% |
| 4203.29.20.00 | Not seamed | 10-digit statistical code | 12.6% |
| 4203.29.30 | Men's | 8-digit subheading | 14% |
| 4203.29.30.10 | Not lined | 10-digit statistical code | |
| 4203.29.30.20 | Lined | 10-digit statistical code | |
| 4203.29.40.00 | Not lined | 10-digit statistical code | 12.6% |
| 4203.29.50.00 | Lined | 10-digit statistical code | 12.6% |
| 4203.30.00.00 | Belts and bandoliers with or without buckles | 10-digit statistical code | 2.7% |
| 4203.40 | Other clothing accessories | 6-digit heading | |
| 4203.40.30.00 | Of reptile leather | 10-digit statistical code | 4.9% |
| 4203.40.60.00 | Other | 10-digit statistical code | Free |
| HTS code | Description | Level | General duty rate |
|---|---|---|---|
| 4205.00.05.00 | Belting leather cut or wholly or partly manufactured into forms or shapes suitable for conversion into belting | 10-digit statistical code | 2.9% |
| 4205.00.10.00 | Other | 10-digit statistical code | Free |
| 4205.00.20.00 | Shoelaces | 10-digit statistical code | Free |
| 4205.00.40.00 | Straps and strops | 10-digit statistical code | 1.8% |
| 4205.00.60.00 | Of reptile leather | 10-digit statistical code | 4.9% |
| 4205.00.80.00 | Other | 10-digit statistical code | Free |
| HTS code | Description | Level | General duty rate |
|---|---|---|---|
| 4206.00.13.00 | If imported for use in the manufacture of sterile surgical sutures | 10-digit statistical code | 3.5% |
| 4206.00.19 | Other | 8-digit subheading | 3.9% |
| 4206.00.19.10 | Racquet strings | 10-digit statistical code | |
| 4206.00.19.30 | Other | 10-digit statistical code | |
| 4206.00.90.00 | Other | 10-digit statistical code | Free |
Not sure which line applies?
Classification follows the General Rules of Interpretation: the most specific description wins, and you must use a 10-digit statistical code on the entry. When two lines look equally plausible, a CBP binding ruling is the only way to be certain.
Source: USITC Harmonized Tariff Schedule, 2026 Basic Edition, Revision 16. Rate text is reproduced verbatim from the official export; category paths and duty estimates are derived.
Data loaded August 18, 2026.Check this chapter on hts.usitc.govReport an errorHow this data is built