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Chapter Note 42

Document type
Other
Dated
Category
Chapter Notes

Articles of leather; saddlery & harness; travel goods,handbags & similar containers; articles of animal gut

Notes:

1.
This Chapter does not cover:
    (a)Sterile surgical catgut or similar sterile suture materials (heading No. 30.06);

    (b) Articles of apparel or clothing accessories (except gloves,mittens and mitts), lined with fursking or artificial fur or to which furskin or artificial fur is attached on the outside except as mere trimming (Chapter 43.03 or 43.04);

    (c) Made up articles of netting (heading No. 56.08);

    (d) Articles of Chapter 64;

    (e) Headgear or part thereof of Chapter 65;

    (f) Whips, riding-crops or other articles of heading No.66.02;

    (g) Cuff-links, bracelets or other imitation jewellery (heading No. 71.17);

    (h) Fittings or trimmings for harness, suchas stirrups, bits, horse brasses and buckles, separately presented (generally Section XV);

    (ij) Strings, skins for drums or the like, or ther part of musical instruments (heading No. 92.09);

    (k) Articles of Chapter 94 (for example, furniture, lamps and lighting fittings);

    (l) Articles of Chapter 95 (for example, toys, games, sports requisities);or

    (m) Buttons, press-fasteners, snap-fasterners, press-studs, button moulds or other parts of these button blanks, of heading No. 96.06.

2(A)
In addition to the provisions of Note 1 above, heading No. 42.02 does not cover:
    (a) Bags made of sheeting of plastics, whether or not printed, with handles, not designed for prolonged use (heading No. 39.23);

    (b) Articles of plaiting materials (heading No. 46.02);

(B)
Articles of heading Nos. 42.02 and 42.03 which 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) remain classified in those headings even if such parts constitute more than minor fittings or minor ornamentation, provided that these parts do not give the articles their essential character. If, on the other hand, the parts give the articles their essential character, the articles are to be classified in Chapter 71.
3.
For the purpose of heading No. 42.03, the expression "articles of apparel and clothing accessories" applies, inter alia, to gloves ,mittens and mitts (including those for sports or for protection), aprons and other protective clothing, braces, belts, bandoliers and wrist straps, but excluding watch straps (heading No.91.13).
(Above Chapter has been amended vide BUDGET 2001-2002)

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