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

Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Compendium of Classification Opinions and Explanatory Notes to the Harmonized Commodity Description and Coding System (HS). General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease...

Source: advance_ruling (8000003345)

In accordance with GIR 3(b), “composite goods consisting of different materials or made up of different components, which cannot be classified by reference to Rule 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable”. Furthermore, the Explanatory Notes to GIR 3(b) states that “The factor...

Source: advance_ruling (C-2016-002943)

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

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Articles of apparel This subheading covers articles of apparel, including working clothes, made of leather or of composition leather, such as coats, overcoats, jackets, trousers and aprons. It also covers skins and assemblies of skins constituting incomplete or unfinished articles but recognisable nevertheless as articles of apparel.

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Gloves, mittens and mitts These subheadings include gloves, mittens and mitts not further worked than cut to shape. Pieces of leather cut to a given shape and intended for the manufacture of gloves but in which the thumb and fingers have not yet been cut to shape are classified in subheading 4205 00 90 .

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Specially designed for use in sports See the HS Explanatory Note to subheading 4203 21 . This subheading also includes fencing-gloves, cricket gloves, baseball gloves and gloves with cut-away backs for racing cyclists.

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Protective for all trades Protective gloves, mittens and mitts falling in this subheading are generally intended for the protection of the hands whilst working. For this reason, unlike fashion gloves, they are in many cases made from thick, tough leather which has normally not undergone any treatment subsequent to tanning. Protective gloves often have a rough surface; they may have cuffs which...

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Other This subheading also covers gloves, mittens and mitts which although used in sport do not correspond to the functional design features characteristic of gloves specially designed for use in sport given in the HS Explanatory Note to subheading 4203 21 . Gloves of the type where the palm and fingerfronts and the parts between the fingers are of leather and the back is of another material...

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Belts and bandoliers This subheading includes money belts and similar belts of leather with one or more pockets with a fastening.

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Other clothing accessories This subheading includes braces, wristbands, neck ties and braces for tyrolean breeches. This subheading does not include shoelaces which are not regarded as clothing accessories and are classified in subheading 4205 00 90 . Wristbands constituting ‘imitation’ or costume jewellery (heading 7117 ) and watch straps (heading 9113 ) are also excluded from this subheading.

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)