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) , lined with furskin or artificial fur or to which furskin or artificial fur is attached on the outside except as mere trimming (heading No. 43.03 or 43.04);
(c) Made up articles of netting (heading No. 56.08);
(d) Articles of Chapter 64;
(e) Headgear or parts 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, such as stirrups, bits, horse brasses and buckles, separately presented (generally Section XV);
(ij) Strings, skins for drums or the like, or other parts 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 requisites); or
(m) Buttons, press-fasteners, snap-fasteners, press-studs, button moulds or other parts of these articles, 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.42.02and42.03 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 purposes of heading No. 42.03, the expression "articles of apparel and clothing accessories" applies, inter alia, to gloves (including sports gloves), aprons and other protective clothing, braces, belts, bandoliers and wrist straps, but excluding watch straps (heading No. 91.13).
| Heading No. | Sub-heading No. | Description of article | Rate of duty | |
| Standard | Preferential Areas | |||
| (1) | (2) | (3) | (4) | (5) |
| 42.01 | 4201.00 | Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material | 35% | |
| 42.02 | Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling-bags, toilet bags, rucksacks, handbags, shopping-bags, wallets, purses, map-cases, cigarette-cases, tobacco pouches, tool bags, sports bags,bottle-cases, jewellery boxes, powder-boxes, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paper-board, or wholly or mainly covered with such materials or with paper | |||
| - Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels and similar containers: | ||||
| 4202.11 | --With outer surface of leather, of composition leather or of patent leather | 35% | ||
| 4202.12 | --With outer surface of plastics or of textile materials | 35% | ||
| 4202.19 | --Other | 35% | ||
| - Handbags, whether or not with shoulder strap, including those without handle : | ||||
| 4202.21 | --With outer surface of leather, of composition leather or of patent leather | 35% | ||
| 4202.22 | --With outer surface of plastic sheeting or of textile materials | 35% | ||
| 4202.29 | - Other: | 35% | ||
| - Articles of a kind normally carried in the pocket or in the handbag : | ||||
| 4202.31 | -- With outer surface of leather, of composition leather or of patent leather | 35% | ||
| 4202.32 | -- With outer surface of plastic sheeting or of textile materials | 35% | ||
| 4202.39 | --Other | 35% | ||
| - Other : | ||||
| 4202.91 | --With outer surface of leather, of composition leather or of patent leather | 35% | ||
| 4202.92 | -- With outer surface of plastic sheeting or of textile materials | 35% | ||
| 4202.99 | --Other | 35% | ||
| 42.03 | Articles of apparel and clothing accessories, of leather or of composition leather | |||
| 4203.10 | - Articles of apparel | 35% | ||
| - Gloves, mittens and mitts : | ||||
| 4203.21 | -- Specially designed for use in sports | 35% | ||
| 4203.29 | --Other | 35% | ||
| 4203.30 | - Belts and bandoliers | 35% | ||
| 35% | - Other clothing accessories | 35% | ||
| 42.04 | 4204.00 | Articles of leather or of composition leather, of a kind used in machinery or mechanical appliances or for other technical uses | 35% | |
| 42.05 | 4205.00 | Other articles of leather or of composition leather | 35% | |
| 42.06 | Articles of gut (other than silk-worm gut), of goldbeater's skin, of bladders or of tendons | |||
| 4206.10 | - Catgut | 35% | ||
| 4206.90 | - Other | 35% | ||
