4203 - Articles of apparel and clothing accessories, of leather or of composition leather:
Sub-classifications
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4203 10
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4203 1020 00
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4203 1040
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4203 3000 00
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4203 40
Overview
Chapter 42 of the Harmonized Tariff Schedule (HTS) encompasses articles primarily made from leather or composition leather. Within this chapter, heading 4203 specifically addresses articles of apparel and clothing accessories constructed from these materials. This includes items worn on the body for protection, adornment, or as functional accessories, where the defining characteristic is the use of leather or its artificial counterparts.
Heading 4203 is distinct from other headings within Chapter 42 that focus on different types of leather goods, such as travel goods (e.g., luggage), handbags, and similar containers (heading 4202), or saddlery and harness (heading 4201). While these categories also involve leather, their primary function and construction differentiate them from apparel and clothing accessories. It is also important to distinguish this heading from those covering finished articles of other materials that may resemble leather but are not derived from animal hides or composition leather.
This heading is further subdivided to classify specific types of leather apparel and accessories. Subheadings distinguish between articles of apparel, such as jackets, trousers, and skirts made of leather, and various clothing accessories. The subcategories for accessories, such as gloves, mittens, mitts, and belts, allow for more granular classification based on the specific item and its intended use as an addition to an outfit.