https://www.taxtmi.com/tariff?id=442 Chapter 42 governs classification of leather and related articles, defining "leather", listing explicit exclusions from the Chapter, and clarifying that heading 4202 excludes non-durable plastic sheeting bags and plaiting-material articles. It provides that articles of headings 4202 and 4203 with precious-metal or gemstone parts remain in those headings unless such parts give the article its essential character, in which case Chapter 71 applies. Heading 4203 expressly covers specified apparel and clothing accessories such as gloves, aprons, belts and bandoliers. en-us Sat, 21 Feb 2026 11:44:29 +0530 Sat, 21 Feb 2026 11:44:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/tariff?id=442 Chapter 42 governs classification of leather and related articles, defining "leather", listing explicit exclusions from the Chapter, and clarifying that heading 4202 excludes non-durable plastic sheeting bags and plaiting-material articles. It provides that articles of headings 4202 and 4203 with precious-metal or gemstone parts remain in those headings unless such parts give the article its essential character, in which case Chapter 71 applies. Heading 4203 expressly covers specified apparel and clothing accessories such as gloves, aprons, belts and bandoliers. Tariff DGFT Sat, 21 Feb 2026 11:44:29 +0530 https://www.taxtmi.com/tariff?id=442