CHAPTER 42 · LEGAL NOTES
Chapter 42
The 97 legal notes below govern classification under Chapter 42. They are part of the official Harmonized Tariff Schedule and are cited verbatim in CBP rulings.
As of June 9, 2026
Chapter notes
Note 1
Chapter Note 1: For the purposes of this chapter, the term "leather" includes chamois (including combination chamois) leather, patent leather, patent laminated leather and metalized leather.
Note 17
Chapter Note 17: 6%1/ kg kg kg 1 Unit Rates of Duty of Quantity Article Description Stat. Suffix Heading/ Subheading 1 2 General Special Trunks, suitcases, vanity cases, attache cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; traveling bags, insulated food or beverage bags, toiletry bags, knapsacks and backpacks, handbags, shopping bags, wallets, purses, map cases, cigarette cases, tobacco pouches, tool bags, sports bags, bottle cases, jewelry boxes, powder cases, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanized fiber or of paperboard, or wholly or mainly covered with such materials or with paper: 4202 Handbags, whether or not with shoulder strap, including those without handle:
Note 17
Chapter Note 17: 6%1/ kg Containing 85 percent or more by 10 No. kg kg 1
Note 2
Chapter Note 2: This chapter does not cover: (a) Sterile surgical catgut or similar sterile suture materials (heading 3006); (b) Articles of apparel or 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 jewelry (heading 7117); (h) Fittings or trimmings for harness, such as stirrups, bits, horse brasses and buckles, separately entered (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 equipment);
Note 2
Chapter Note 2: For purposes of classifying articles under subheadings 4202.12, 4202.22, 4202.32, and 4202.92, articles of textile fabric impregnated, coated, covered or laminated with plastics (whether compact or cellular) shall be regarded as having an outer surface of textile material or of sheeting of plastics, depending upon whether and the extent to which the textile constituent or the plastic constituent makes up the exterior surface of the article. Unit Rates of Duty of Quantity Article Description Stat. Suffix Heading/ Subheading 1 2 General Special Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material:
Note 3
Chapter Note 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 semiprecious 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.
Note 4
Chapter Note 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).
Additional U.S. notes
Note 1
Additional U.S. Note 1: For the purposes of heading 4202, the expression "travel, sports and similar bags" means goods, other than those falling in subheadings 4202.11 through 4202.39, of a kind designed for carrying clothing and other personal effects during travel, including backpacks and shopping bags of this heading, but does not include binocular cases, camera cases, musical instrument cases, bottle cases and similar containers.
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Classify under Chapter 42 with confidence
TariffLens applies the legal notes above automatically when classifying — citing the relevant note in every GRI reasoning chain.