Heading 4203

Articles of apparel and clothing accessories, of leather or of composition leather

25 declarable lines

Heading 4203 covers articles of apparel and clothing accessories made of leather or composition leather. It splits first by product type: apparel (4203.10), gloves, mittens and mitts (4203.21 and 4203.29), belts and bandoliers (4203.30), and other clothing accessories (4203.40). Within apparel, the break is by leather type, garment type and gender; within gloves, by whether they are designed for sports, the sport, and the leather used.

Products in this heading

Leather coats and jackets for men or women
Leather anoraks
Leather and composition leather gloves and mittens
Golf gloves of leather
Baseball and softball batting gloves
Ski or snowmobile gloves of leather
Leather belts and bandoliers
Leather clothing accessories such as leather sleeves or pads

How to choose the right subheading

Confirm the article is made of leather or composition leather; textile, plastic and rubber versions go to other chapters.
Identify the product family: apparel, gloves and mittens, belts and bandoliers, or other clothing accessories.
For apparel, decide reptile leather versus other leather, then garment type (coat or jacket versus other) and gender.
For gloves, decide whether they are specially designed for a sport, which sport, and the leather used, such as horsehide or cowhide.
For lined gloves, check whether lining changes the break between not lined and lined lines within the same group.

Often confused with

Leather handbags and purses
Containers and bags of leather are classified in heading 4202, not as clothing accessories.
Heading 4202
Leather wallets and card cases
Wallets and similar pocket articles of leather fall in heading 4202.
Heading 4202
Leather footwear
Footwear with leather uppers is classified in chapter 64.
Heading 6403
Knitted textile gloves
Gloves made of textile materials, knit or woven, are not leather goods and go to chapter 61 or 62.
Heading 6116
Textile coats and jackets
Jackets of woven textile fabric are classified by fiber in chapter 62, not in heading 4203.
Heading 6201

Frequently asked questions

What is the HTS code for a men's leather jacket?

A men's leather coat or jacket of other than reptile leather is classified under 4203.10.40.85 at a general (MFN) rate of 6%.

What is the duty on a leather belt?

Belts and bandoliers with or without buckles are classified under 4203.30.00.00 at a general (MFN) rate of 2.7%.

How do I classify leather golf gloves?

Leather golf gloves are classified under 4203.21.80.30 at a general (MFN) rate of 4.9%. Non-sport leather gloves follow the lines under 4203.29 instead.

Guide written from the official schedule text. Rates quoted are general (MFN) rates; check the line page for trade agreement rates and the classification of your exact product.