Chapter 42 covers articles of leather, saddlery and harness, travel goods, handbags and similar containers, articles of gut (other than silkworm gut), etc. This chapter includes various manufactured articles made of leather or composition leather, but excludes articles separately specified such as clothing, footwear, headgear. Leather in this chapter includes animal skins in tanned or crust condition, as well as composition leather. Heading 4203 covers articles of apparel and clothing accessories, of leather or of composition leather. Specifically includes various leather garments such as leather jackets, leather coats, leather pants, leather skirts, etc., as well as clothing accessories like leather gloves, belts, ties, etc. However, it excludes fur garments (heading 4303) and imitation leather garments (classified according to material). The first 2 digits 42 represent Chapter 42: Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of gut. The 3rd-4th digits 03 represent heading 4203: Articles of apparel and clothing accessories, of leather or of composition leather. The 5th-6th digits 10 represent subheading 4203.10: Articles of apparel of leather or of composition leather. This subheading further distinguishes different types of garments such as coats, jackets, trousers, etc., but specific subdivisions are made by each country's customs in their national subheadings. The product is a leather garment, belonging to leather articles, and clearly a garment, therefore classified under 4203.10. If it were a fur garment, it would be classified under 4303; if it were an imitation leather (such as PU) garment, it would be classified according to knitting or weaving (such as Chapter 61 or 62); if it were leather gloves or other accessories, it would be classified under other subheadings of 4203.
Chapter
Chapter 42 covers articles of leather, saddlery and harness, travel goods, handbags and similar containers, articles of gut (other than silkworm gut), etc. This chapter includes various manufactured articles made of leather or composition leather, but excludes articles separately specified such as clothing, footwear, headgear. Leather in this chapter includes animal skins in tanned or crust condition, as well as composition leather.
Heading
Heading 4203 covers articles of apparel and clothing accessories, of leather or of composition leather. Specifically includes various leather garments such as leather jackets, leather coats, leather pants, leather skirts, etc., as well as clothing accessories like leather gloves, belts, ties, etc. However, it excludes fur garments (heading 4303) and imitation leather garments (classified according to material).
Digit Breakdown
The first 2 digits 42 represent Chapter 42: Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of gut. The 3rd-4th digits 03 represent heading 4203: Articles of apparel and clothing accessories, of leather or of composition leather. The 5th-6th digits 10 represent subheading 4203.10: Articles of apparel of leather or of composition leather. This subheading further distinguishes different types of garments such as coats, jackets, trousers, etc., but specific subdivisions are made by each country's customs in their national subheadings.
Classification Basis
The product is a leather garment, belonging to leather articles, and clearly a garment, therefore classified under 4203.10. If it were a fur garment, it would be classified under 4303; if it were an imitation leather (such as PU) garment, it would be classified according to knitting or weaving (such as Chapter 61 or 62); if it were leather gloves or other accessories, it would be classified under other subheadings of 4203.
📝 Declaration Elements
Product Name: The specific name of the declared commodity, such as 'men's leather jacket', 'women's leather coat', etc., must be consistent with the actual product. Material: Specify the type of leather, such as cowhide, sheepskin, pigskin, etc., and whether it is composition leather. Type: Refers to the specific type of garment, such as jacket, coat, trousers, skirt, etc. Brand: If there is a brand, declare the brand name; if no brand, declare 'no brand'. Article Number: The commodity number designated by the manufacturer or exporter, used to identify the specific style. Gender: Specify the applicable gender of the garment, such as men's, women's, unisex. Processing Method: Specify the processing method of the garment, such as woven, knitted, etc. Product Name: Men's cowhide jacket; Material: Cowhide; Type: Jacket; Brand: XXX; Article Number: ABC123; Gender: Men's; Processing Method: Woven. Misclassifying composition leather garments under 4203.10; actually composition leather is also classified under this subheading, but the material must be accurately declared. Fur garments should be classified under 4303; misreporting them as leather garments will result in classification errors. Imitation leather garments (such as PU) should be classified under Chapter 61 or 62, and cannot be declared under 4203.
Product Name
The specific name of the declared commodity, such as 'men's leather jacket', 'women's leather coat', etc., must be consistent with the actual product.
⚠️ Writing only 'leather garment', which is too general and does not distinguish gender and style.
Material
Specify the type of leather, such as cowhide, sheepskin, pigskin, etc., and whether it is composition leather.
⚠️ Misreporting composition leather as natural leather, or failing to specify the specific animal species.
Type
Refers to the specific type of garment, such as jacket, coat, trousers, skirt, etc.
⚠️ Confusing jacket with coat, or inaccurately describing the style.
Brand
If there is a brand, declare the brand name; if no brand, declare 'no brand'.
⚠️ Omitting the brand or incorrectly declaring the brand.
Article Number
The commodity number designated by the manufacturer or exporter, used to identify the specific style.
⚠️ Article number inconsistent with the actual product or missing.
Gender
Specify the applicable gender of the garment, such as men's, women's, unisex.
⚠️ Failing to declare gender or incorrectly declaring it.
Processing Method
Specify the processing method of the garment, such as woven, knitted, etc.
⚠️ Misreporting woven leather garments as knitted.
Misclassifying composition leather garments under 4203.10; actually composition leather is also classified under this subheading, but the material must be accurately declared.
Fur garments should be classified under 4303; misreporting them as leather garments will result in classification errors.
Imitation leather garments (such as PU) should be classified under Chapter 61 or 62, and cannot be declared under 4203.
🎯 Classification Logic
The core basis for classification is the material and use of the commodity. It must be an outer garment made of leather or composition leather, and not a fur garment. If the garment has fur decoration, it should be judged based on the main material. If leather and fur are mixed, classify according to the main material. 4303 Fur garments: Fur garments are classified under 4303, while leather garments are classified under 4203. Fur refers to animal skins with hair, leather refers to dehaired tanned skins. 6101 Knitted or crocheted men's coats: Knitted or crocheted imitation leather garments are classified under Chapter 61, while natural leather garments are classified under 4203. 6201 Woven men's coats: Woven imitation leather garments are classified under Chapter 62, natural leather garments are classified under 4203. 4203.29 Leather gloves: Leather gloves are classified under 4203.29, while leather garments are classified under 4203.10. Is the material leather or composition leather? Is it a garment rather than a clothing accessory? Is it not a fur garment? Is it not an imitation leather garment? Does the processing method affect classification?
Basis
The core basis for classification is the material and use of the commodity. It must be an outer garment made of leather or composition leather, and not a fur garment. If the garment has fur decoration, it should be judged based on the main material. If leather and fur are mixed, classify according to the main material.
Confused Codes：
4303 - Fur garments
Fur garments are classified under 4303, while leather garments are classified under 4203. Fur refers to animal skins with hair, leather refers to dehaired tanned skins.
6101 - Knitted or crocheted men's coats
Knitted or crocheted imitation leather garments are classified under Chapter 61, while natural leather garments are classified under 4203.
6201 - Woven men's coats
Woven imitation leather garments are classified under Chapter 62, natural leather garments are classified under 4203.
4203.29 - Leather gloves
Leather gloves are classified under 4203.29, while leather garments are classified under 4203.10.
Self-Check：
✓ Is the material leather or composition leather?
✓ Is it a garment rather than a clothing accessory?
✓ Is it not a fur garment?
✓ Is it not an imitation leather garment?
✓ Does the processing method affect classification?
❓ FAQ
How to distinguish leather garments from fur garments? Leather garments are made from dehaired tanned animal skins and are classified under 4203; fur garments are made from animal skins with hair and are classified under 4303. If a garment uses both leather and fur, classify according to the main material. Which code are composition leather garments classified under? Composition leather garments are also classified under 4203.10, but when declaring, 'composition leather' must be indicated for correct customs classification. Which code are imitation leather (PU) garments classified under? Imitation leather garments are classified according to material and processing method: knitted ones under Chapter 61, woven ones under Chapter 62. They cannot be declared under 4203. What are the declaration elements for leather garments? Mainly include product name, material, type, brand, article number, gender, processing method, etc. Specific requirements are subject to customs regulations. How to check the tariff rate for leather garments? You can check the Chinese Customs Import and Export Tariff or query through the General Administration of Customs website or single window. Tariff rates may vary due to trade agreements, origin, etc., and should be based on actual conditions. What regulatory conditions are required for exporting leather garments? Generally, there are no special regulatory conditions for exporting leather garments, but they must comply with quality inspection, endangered species, etc. If endangered animal leather is used, an export permit for endangered species must be obtained. Does the classification of leather garments depend on the brand? Classification is not affected by the brand, but the brand is one of the declaration elements. Classification is mainly based on material, type, processing method, etc. What is the difference in classification between leather garments and leather gloves? Leather garments are classified under 4203.10, leather gloves under 4203.29. Both belong to heading 4203, but different subheadings.
Q: How to distinguish leather garments from fur garments?
A: Leather garments are made from dehaired tanned animal skins and are classified under 4203; fur garments are made from animal skins with hair and are classified under 4303. If a garment uses both leather and fur, classify according to the main material.
Q: Which code are composition leather garments classified under?
A: Composition leather garments are also classified under 4203.10, but when declaring, 'composition leather' must be indicated for correct customs classification.
Q: Which code are imitation leather (PU) garments classified under?
A: Imitation leather garments are classified according to material and processing method: knitted ones under Chapter 61, woven ones under Chapter 62. They cannot be declared under 4203.
Q: What are the declaration elements for leather garments?
A: Mainly include product name, material, type, brand, article number, gender, processing method, etc. Specific requirements are subject to customs regulations.
Q: How to check the tariff rate for leather garments?
A: You can check the Chinese Customs Import and Export Tariff or query through the General Administration of Customs website or single window. Tariff rates may vary due to trade agreements, origin, etc., and should be based on actual conditions.
Q: What regulatory conditions are required for exporting leather garments?
A: Generally, there are no special regulatory conditions for exporting leather garments, but they must comply with quality inspection, endangered species, etc. If endangered animal leather is used, an export permit for endangered species must be obtained.
Q: Does the classification of leather garments depend on the brand?
A: Classification is not affected by the brand, but the brand is one of the declaration elements. Classification is mainly based on material, type, processing method, etc.
Q: What is the difference in classification between leather garments and leather gloves?
A: Leather garments are classified under 4203.10, leather gloves under 4203.29. Both belong to heading 4203, but different subheadings.
⚠️ Disclaimer: HS code classification, declaration elements, tariff rates and regulatory conditions on this page are for reference only and do not constitute legal advice on customs classification. Tariff rates and regulations are subject to change; the latest announcements from the General Administration of Customs and on-site determinations shall prevail. Please consult professional customs brokers or customs authorities before import/export.