Customs Tariff of Peru · national subheading · HS 4203.10

4203.10.00.00

4203.10.00.00: Leather clothing: Prendas y complementos: prendas de vestir

Leather clothing

✓ Can be used in a customs declaration Data: Customs Tariff of Peru, in force from 1 January 2022 · checked on 24 October 2026

This line has no official text in this language; it is shown in the language of its tariff.

  1. 4203 Prendas y complementos (accesorios), de vestir, de cuero natural o cuero regenerado.
  2. 4203.10 Prendas de vestir
  3. 4203.10.00.00 Prendas de vestir

What you pay

Importing into Peru

Customs duty 6% standard rate depends on the country of origin

Customs duty only: import VAT, other taxes and trade defence duties of this country are not covered here, and the duty calculator works only with the EU, Türkiye, US and UK tariffs.

Same subheading in other tariffs

4203.10 Articles of apparel and clothing accessories, of leather: articles of apparel

UK 4% Third-country duty 1 tariff line EU 4% Third-country duty 1 tariff line Türkiye 4% Third-country duty 6 tariff lines USA 4.7% – 6% General (MFN) 2 tariff lines · average 5.4% Canada 13% General (MFN) 6 tariff lines Mexico Free – 20% General (MFN) 3 tariff lines · average 13.3% Brazil 18% General (MFN) 1 tariff line Argentina 20% General (MFN) 2 tariff lines New Zealand 10% General (MFN) 2 tariff lines Japan 10% – 16% General (MFN) 2 tariff lines · average 13% Taiwan 6.7% General (MFN) 1 tariff line GCC 5% General (MFN) 1 tariff line Switzerland Free General (MFN) 1 tariff line Norway Free General (MFN) 4 tariff lines North Macedonia 20% General (MFN) 1 tariff line Nigeria 20% General (MFN) 1 tariff line

Binding rulings for similar goods

Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.

  • N332691 U.S. CBP 12 May 2023 · 4203.10.40.95

    The tariff classification of women’s wearing apparel from Italy

  • N288495 U.S. CBP 22 August 2017 · 4203.10.40.85

    The tariff classification and country of origin determination of an unfinished leather vest from Pakistan.

  • N283210 U.S. CBP 2 March 2017 · 4203.10.40.85

    The tariff classification of cape sleeve from China and Cambodia

  • N283211 U.S. CBP 2 March 2017 · 4203.10.40.85

    The tariff classification of upper body garments from China and Cambodia

5 rulings in total for this code

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:

  1. (a) sterile surgical catgut or similar sterile suture materials (heading 3006);

  2. (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);

  3. (c) made-up articles of netting (heading 5608);

  4. (d) articles of Chapter 64;

  5. (e) headgear or parts thereof of Chapter 65;

  6. (f) whips, riding-crops or other articles of heading 6602;

  7. (g) cuff links, bracelets or other imitation jewellery (heading 7117);

  8. (h) fittings or trimmings for harness, such as stirrups, bits, horse brasses and buckles, separately presented (generally, Section XV);

  9. (ij) strings, skins for drums or the like, or other parts of musical instruments (heading 9209);

  10. (k) articles of Chapter 94 (for example, furniture, luminaires and lighting fittings);

  11. (l) articles of Chapter 95 (for example, toys, games, sports requisites); or

  12. (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:

  1. (a) bags made of sheeting of plastics, whether or not printed, with handles, not designed for prolonged use (heading 3923);

  2. (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).

Chapter notes: Chapter 42 →

In the Customs Tariff of Peru, 4203.10.00.00 is one of 1 line under subheading 4203.10, articles of apparel and clothing accessories, of leather: articles of apparel.

The ad valorem duty is 6%, and quantities are declared in U.

For the same subheading, the UK duty is 4%, the EU duty is 4%, the Türkiye duty is 4%, the US duty is 4.7%–6%, the Canada duty is 13%, the Mexico duty is 0%–20%, the Brazil duty is 18%, the Argentina duty is 20%, the New Zealand duty is 10%, the Japan duty is 10%–16%, the Taiwan duty is 6.7%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 20% and the Nigeria duty is 20%.

Peru imported goods of subheading 4203.10 worth US$2m in 2024; the largest supplier was India.

Questions and answers

What is the Peru import duty for national subheading 4203.10.00.00?

The ad valorem duty in the Customs Tariff of Peru is 6%; the supplementary unit is U. This page shows the rate as published by the national source and, where the source publishes them, preferential rates: choose the country of origin to see them. Trade defence duties and VAT are not covered.

Where does Peru import these goods from?

For subheading 4203.10 as a whole, the largest supplier in 2024 was India (US$1m).

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Typical products

Everyday names, not part of the legal text.