HTS heading · chapter 42
4203
Articles of apparel and clothing accessories, of leather or of composition leather
Analysis
Heading 4203 of the Harmonized Tariff Schedule covers articles of apparel and clothing accessories, of leather or of composition leather. It divides into 5 six-digit subheadings and 19 eight-digit tariff lines, with 25 ten-digit statistical suffixes below them.
The spread of 14 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 14%, applies to 4203.29.08 (wholly of leather: other) and 4203.29.15 (with fourchettes or sidewalls which, at a…).
3 of its 19 lines with a percentage rate are duty-free at the general rate (16%) and 16 are dutiable, from duty-free up to 14%. The median line pays 5.5%.
The largest subheadings are 4203.29 (other, 8 lines), 4203.21 (specially designed for use in sports, 6 lines), 4203.10 (articles of apparel, 2 lines) and 4203.40 (other clothing accessories, 2 lines).
Its median rate of 5.5% sits at the 39th percentile of the headings in chapter 42.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 4203.10.20 | Of reptile leather | 4.7% |
| 4203.10.40 | Articles of apparel: other | 6% |
| 4203.21.20 | Baseball and softball gloves and mitts (including batting gloves): batting gloves | 3% |
| 4203.21.40 | Baseball and softball gloves and mitts (including batting gloves): other | Free |
| 4203.21.55 | Cross-country ski gloves, mittens and mitts | 3.5% |
| 4203.21.60 | Ski or snowmobile gloves, mittens and mitts: other | 5.5% |
| 4203.21.70 | Specially designed for use in sports: ice hockey gloves | Free |
| 4203.21.80 | Specially designed for use in sports: other | 4.9% |
| 4203.29.05 | With fourchettes or sidewalls which, at a minimum, extend from fingertip to fingertip between each of the four fingers | 12.6% |
| 4203.29.08 | Wholly of leather: other | 14% |
| 4203.29.15 | With fourchettes or sidewalls which, at a minimum, extend from fingertip to fingertip between each of the four fingers | 14% |
| 4203.29.18 | Other: other | 14% |
| 4203.29.20 | Other: not seamed | 12.6% |
| 4203.29.30 | Other: men's | 14% |
| 4203.29.40 | For other persons: not lined | 12.6% |
| 4203.29.50 | For other persons: lined | 12.6% |
| 4203.30.00 | Belts and bandoliers with or without buckles | 2.7% |
| 4203.40.30 | Of reptile leather | 4.9% |
| 4203.40.60 | Other clothing accessories: other | Free |