HEADING 42.03 - ARTICLES OF APPAREL AND CLOTHING ACCESSORIES OF LEATHER OR OF COMPOSITION LEATHER (+) .

93 COMMODITIES

4203.10 - Articles of apparel

- Gloves mittens and mitts :

4203.21 - - Specially designed for use in sports

4203.29 - - Other

4203.30 - Belts and bandoliers

4203.40 - Other clothing accessories

This heading covers all wearing apparel and clothing accessories (with the exceptions specified below) of leather or of composition leather. It therefore covers coats overcoats gloves (including sports gloves) aprons sleeves and other protective clothing braces belts bandoliers girdles neckties and wrist straps.

It also covers leather strips obtained by cutting tapered at one end and identifiable as intended for making up belts.

Gloves of both leather and furskin or of both leather and artificial fur are in all cases classified in the heading.

Except in the case of gloves articles of apparel and clothing accessories of leather or composition leather which are lined with furskin or artificial fur or to which furskin or artificial fur is attached on the outside except as mere trimming fall in heading 43.03 or 43.04.

Goods remain classified in this heading whether or not they contain electric heating elements.

The goods of this heading may 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) even if such parts constitute more than minor fittings or minor ornamentation provided that these parts do not give the articles their essential character. Thus a leather belt with a gold buckle would remain in this heading (see Note 2 (B) to this Chapter).

The heading also excludes :

(a)Articles of apparel or clothing accessories of skin tanned with the hair or wool on particularly lamb or sheep skin (CHAPTER43).

(b)Garments of textile materials with leather reinforcements (CHAPTER61 or 62).

(c)Articles of CHAPTER64 (for example footwear and parts of footwear).

(d)Headgear or parts thereof of CHAPTER65.

(e)Cuff-links bracelets or other imitation jewellery (heading 71.17).

(f)Watch straps (heading 91.13).

(g)Articles of CHAPTER95 (for example sports requisites such as shin-guards for cricket hockey etc. or protective equipment for sports e.g. fencing masks and breast plates). (Leather sports clothing and sports gloves however are classified in this heading.)

(h)Buttons press-fasteners snap-fasteners and press-studs button moulds or other parts of these articles button blanks (heading 96.06).

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Subheading Explanatory Note.

The expression " Gloves mittens and mitts specially designed for use in sports " includes gloves mittens and mitts whether sold singly or in pairs having functional design features which make them particularly suitable for use in sports (e.g. ice hockey gloves which protect the hands and assist the holding of the stick and boxing gloves).