Heading · Chapter 42
4203: Articles of apparel and clothing accessories, of leather or of composition leather
5 subheadings make up heading 4203 in chapter 42 (articles of leather).
Duty rates compared
UK 4% – 8% Third-country duty 8 tariff lines · average 5.3% 
EU 4% – 9% Third-country duty 6 tariff lines · average 6.5% 
Türkiye 4% – 9% Third-country duty 15 tariff lines · average 5.8% 
USA Free – 14% General (MFN) 19 tariff lines · average 7.5% 
Canada Free – 15.5% General (MFN) 14 tariff lines · average 10.6% 
Mexico Free – 25% General (MFN) 9 tariff lines · average 17.8% 
Brazil 18% General (MFN) 5 tariff lines 
Argentina 20% General (MFN) 11 tariff lines 
Peru 6% General (MFN) 5 tariff lines 
New Zealand Free – 10% General (MFN) 18 tariff lines · average 5.6% 
Japan 10% – 16% General (MFN) 12 tariff lines · average 13.5% 
Taiwan 6.6% – 10% General (MFN) 8 tariff lines · average 7.9% 
GCC 5% General (MFN) 6 tariff lines 
Switzerland Free General (MFN) 5 tariff lines 
Norway Free General (MFN) 10 tariff lines 
North Macedonia 20% General (MFN) 6 tariff lines 
Nigeria 20% General (MFN) 5 tariff lines Subheadings 5
- 4203.10Articles of apparel and clothing accessories, of leather: articles of apparelLeather clothing
- 4203.21Specially designed for use in sports
- 4203.29Gloves, mittens and mitts: otherLeather gloves (non-sport)
- 4203.30Articles of apparel and clothing accessories, of leather: belts and bandoliersLeather belts
- 4203.40Articles of apparel and clothing accessories, of leather: other clothing accessories
EU: imports by month
World trade in 2024
Trade value (US$) no reported trade < US$88kUS$88k+US$4m+US$50m+> US$324m
Exports: 207
- Italy: US$1.3bn
- China: US$1.1bn
- India: US$852m
- Pakistan: US$681m
- France: US$649m
- Spain: US$335m
- Germany: US$324m
- Vietnam: US$243m
- Indonesia: US$178m
- Türkiye: US$163m
- Netherlands: US$134m
- Poland: US$117m
- United States: US$97m
- United Kingdom: US$82m
- Philippines: US$79m
- Cambodia: US$79m
- Romania: US$75m
- Thailand: US$71m
- Switzerland: US$62m
- Mexico: US$52m
- Sweden: US$50m
- Taiwan: US$46m
- Bangladesh: US$41m
- Austria: US$38m
- Belgium: US$35m
- Guatemala: US$35m
- Czechia: US$28m
- Tunisia: US$26m
- South Korea: US$24m
- Denmark: US$24m
- Singapore: US$23m
- Sri Lanka: US$20m
- Portugal: US$19m
- Morocco: US$19m
- Hong Kong SAR China: US$19m
- Japan: US$15m
- Canada: US$13m
- Slovakia: US$10m
- Hungary: US$9m
- Ukraine: US$9m
- Australia: US$8m
- Greece: US$7m
- Bosnia & Herzegovina: US$7m
- South Africa: US$7m
- Latvia: US$7m
- Macao SAR China: US$6m
- Armenia: US$5m
- United Arab Emirates: US$5m
- Moldova: US$5m
- Estonia: US$5m
- Myanmar (Burma): US$4m
- Serbia: US$4m
- Colombia: US$4m
- Finland: US$4m
- Albania: US$4m
- Malaysia: US$4m
- Bulgaria: US$4m
- Lithuania: US$4m
- Ireland: US$3m
- Croatia: US$3m
Trade value (US$) no reported trade < US$1mUS$1m+US$11m+US$72m+> US$239m
Imports: 222
- United States: US$1.4bn
- Germany: US$626m
- France: US$508m
- Italy: US$346m
- Japan: US$295m
- China: US$288m
- Poland: US$239m
- United Kingdom: US$237m
- Netherlands: US$235m
- Spain: US$231m
- South Korea: US$223m
- Hong Kong SAR China: US$197m
- Canada: US$190m
- Switzerland: US$151m
- Austria: US$150m
- Russia: US$131m
- United Arab Emirates: US$96m
- Australia: US$95m
- Singapore: US$94m
- Sweden: US$92m
- Czechia: US$75m
- Belgium: US$73m
- Portugal: US$72m
- Denmark: US$66m
- Mexico: US$64m
- Taiwan: US$58m
- Norway: US$52m
- Malaysia: US$48m
- Türkiye: US$42m
- Chile: US$39m
- Greece: US$35m
- Romania: US$35m
- Thailand: US$34m
- Finland: US$31m
- Slovakia: US$29m
- Indonesia: US$28m
- Kazakhstan: US$23m
- Saudi Arabia: US$23m
- Brazil: US$22m
- Hungary: US$20m
- South Africa: US$20m
- Macao SAR China: US$20m
- Ireland: US$19m
- Vietnam: US$19m
- India: US$17m
- Guatemala: US$16m
- Croatia: US$16m
- Qatar: US$16m
- Ukraine: US$15m
- Latvia: US$15m
- Israel: US$14m
- Bulgaria: US$13m
- Peru: US$13m
- Lithuania: US$12m
- Colombia: US$11m
- Philippines: US$11m
- New Zealand: US$11m
- Slovenia: US$10m
- Kuwait: US$10m
- Estonia: US$9m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  Italy | US$1.3bn | 17.5% |
| 2 |  China | US$1.1bn | 14.6% |
| 3 |  India | US$852m | 11.7% |
| 4 |  Pakistan | US$681m | 9.4% |
| 5 |  France | US$649m | 8.9% |
| 6 |  Spain | US$335m | 4.6% |
| 7 |  Germany | US$324m | 4.5% |
| 8 |  Vietnam | US$243m | 3.3% |
| 9 |  Indonesia | US$178m | 2.4% |
| 10 | Türkiye | US$163m | 2.2% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$1.4bn | 19.7% |
| 2 | Germany | US$626m | 8.6% |
| 3 | France | US$508m | 7% |
| 4 | Italy | US$346m | 4.8% |
| 5 | Japan | US$295m | 4.1% |
| 6 | China | US$288m | 4% |
| 7 |  Poland | US$239m | 3.3% |
| 8 | United Kingdom | US$237m | 3.3% |
| 9 |  Netherlands | US$235m | 3.2% |
| 10 | Spain | US$231m | 3.2% |
Recent rule changes mentioning this code
Acts whose text cites this code or its heading. Check the act itself: a code can be cited for reasons other than a change of its duty.
- Tariff change · Applies from:
CELEX 32026R1395 · Source: eur-lex.europa.eu
In the UK Global Tariff, heading 4203 covers 8 tariff lines and the duty is between 4% and 8%.
The EU Combined Nomenclature divides heading 4203 into 6 tariff lines; the duty is between 4% and 9% (average 6.5%).
In the Turkish Customs Tariff Schedule, heading 4203 covers 15 tariff lines and the duty is between 4% and 9%.
The Harmonized Tariff Schedule of the United States divides heading 4203 into 19 tariff lines; the duty is between 0% and 14% (average 7.5%). 3 of them are duty-free.
In the Customs Tariff of Canada, heading 4203 covers 14 tariff lines and the duty is between 0% and 15.5%. 2 of them are duty-free.
The Mexican Tariff (TIGIE) divides heading 4203 into 9 tariff lines; the duty is between 0% and 25% (average 17.8%). 2 of them are duty-free.
In the Brazilian Tariff (NCM/TEC), heading 4203 covers 5 tariff lines and the duty is 18%.
The Argentine Tariff (NCM-SIM) divides heading 4203 into 11 tariff lines; the duty is 20%.
In the Customs Tariff of Peru, heading 4203 covers 5 tariff lines and the duty is 6%.
The Working Tariff Document of New Zealand divides heading 4203 into 18 tariff lines; the duty is between 0% and 10% (average 5.6%). 1 of them is duty-free.
In the Customs Tariff Schedules of Japan, heading 4203 covers 12 tariff lines and the duty is between 10% and 16%.
The Customs Import Tariff of Taiwan divides heading 4203 into 8 tariff lines; the duty is between 6.6% and 10% (average 7.9%).
In the GCC Common Customs Tariff, heading 4203 covers 6 tariff lines and the duty is 5%.
The Swiss Customs Tariff (Tares) divides heading 4203 into 5 tariff lines; the duty is duty-free.
In the Customs Tariff of Norway, heading 4203 covers 10 tariff lines and the duty is duty-free.
The Customs Tariff of North Macedonia divides heading 4203 into 6 tariff lines; the duty is 20%.
In the ECOWAS Common External Tariff (Nigeria), heading 4203 covers 5 tariff lines and the duty is 20%.
World trade in heading 4203 goods reached US$7.3bn in 2024, up 0.3% on 2023.
Italy was the largest exporter with 17.5% of the total, ahead of China.
The United States imported the most (US$1.4bn).
The United Kingdom ranked 14th among 207 exporters with US$82m.
The United Kingdom imported US$237m.
Legal notes
Notes
1. For the purposes of this chapter, the term ‘leather’ includes chamois (including combination chamois) leather, patent leather, patent laminated leather and metallised leather.
2. This chapter does not cover:
(a) sterile surgical catgut or similar sterile suture materials (heading 3006);
(b) articles of apparel and clothing accessories (except gloves, mittens and mitts), lined with furskin or artificial fur or to which furskin or artificial fur is attached on the outside except as mere trimming (heading 4303 or 4304);
(c) made-up articles of netting (heading 5608);
(d) articles of Chapter 64;
(e) headgear or parts thereof of Chapter 65;
(f) whips, riding-crops or other articles of heading 6602;
(g) cuff links, bracelets or other imitation jewellery (heading 7117);
(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 9209);
(k) articles of Chapter 94 (for example, furniture, luminaires 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 9606.
3.
(A) In addition to the provisions of note 2 above, heading 4202 does not cover:
(a) bags made of sheeting of plastics, whether or not printed, with handles, not designed for prolonged use (heading 3923);
(b) articles of plaiting materials (heading 4602).
(B) Articles of headings 4202 and 4203 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.
4. For the purposes of heading 4203, the expression ‘articles of apparel and clothing accessories’ applies, inter alia, to gloves, mittens and mitts (including those for sport or for protection), aprons and other protective clothing, braces, belts, bandoliers and wrist straps, but excluding watch straps (heading 9113).
Products classified here
Questions and answers
What is the HS code for articles of apparel and clothing accessories, of leather or of composition leather?
Articles of apparel and clothing accessories, of leather or of composition leather fall under HS heading 4203, part of chapter 42, in section VIII of the Harmonized System.
What is the import duty on articles of apparel and clothing accessories, of… in the UK?
Under the UK Global Tariff, imports under 4203 from countries without a preferential agreement are charged at 4% to 8%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on articles of apparel and clothing accessories, of… in the EU?
Under the EU Combined Nomenclature, imports under 4203 from countries without a preferential agreement are charged at 4% to 9%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most articles of apparel and clothing accessories, of…?
Italy, with US$1.3bn in 2024 (17.5% of world exports).