HS 420310 Articles of apparel
Quick Answer: Apparel articles of leather imported under HS 420310 enter the UK at 4.00%, the EU at 4.00%, and the US at 4.7% MFN. This code specifically covers garments and clothing accessories made of leather or composition leather. Significant trade considerations include varying MFN rates in the US, with preferential rates available for certain Free Trade Agreement partners. Importers and customs brokers should verify specific origin-based duty rates for the US market. According to CustomTariffs data, this classification requires careful attention to material composition and garment type.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4203100000 | 4.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4203100000 | 4.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4203104010 | — | — | ["No."] |
| 420310 | — | — | — |
| 4203104060 | — | — | ["No."] |
| 4203104095 | — | — | ["No."] |
| 4203102000 | 4.7% | Free (17 programs) | ["No."] |
Special rates available under trade agreements including USMCA, KORUS, GSP.
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
Which Trade Agreements Reduce Duties for HS 4203.10?
Imports of Articles of apparel may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free (AU,BH,CL,CO,D,IL,JO,KR,MA,OM,P,PA,PE,R,S,SG) 4.8% for USMCA, KORUS, GSP, and 14 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How to Classify This HS Code?
What products does HS 420310 cover?
This subheading covers articles of apparel and clothing accessories, of leather or of composition leather, specifically those that are not knitted or crocheted. According to the World Customs Organization's Harmonized System Nomenclature, this category includes items like leather jackets, trousers, skirts, and gloves intended for wear. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database further define this by excluding items that are not primarily of leather or composition leather, or those that are knitted or crocheted, which fall under different headings.
What falls outside HS 420310?
The following products are excluded from HS 420310: articles of apparel and clothing accessories of leather or of composition leather that are knitted or crocheted, which are classified under Chapter 61 or 62. Additionally, items such as leather footwear (Chapter 64), leather luggage (Chapter 4202), or leather goods not intended for apparel, like watch straps or belts not worn as part of clothing, are classified elsewhere. For instance, a leather briefcase would not fall under this apparel subheading.
What are common classification mistakes for HS 420310?
A common error is misinterpreting the primary material of the article. If an apparel item contains leather but is predominantly made of other materials, such as textiles, it may not qualify for classification under 420310. For example, a textile jacket with leather trim might be classified under Chapter 61 or 62. Furthermore, confusion can arise with accessories; while some leather accessories are included, items like leather gloves specifically designed for industrial use may have different classifications based on their functional purpose, as per General Rule of Interpretation 1.
How should importers classify products under HS 420310?
The correct procedure for classifying products under HS 420310 involves a systematic approach. Importers and customs brokers must first determine if the article is apparel or a clothing accessory. Subsequently, they must verify that the primary material is leather or composition leather, and that the item is not knitted or crocheted. Consulting the official tariff schedules of the importing country, such as the USITC HTS or the UK Trade Tariff, and reviewing explanatory notes from the WCO are crucial steps to ensure accurate classification.
How is the duty calculated for products under HS 420310?
A men's leather jacket weighing 1.5 kg and declared at a customs value of $200 USD would attract a US duty of $30.00. This is calculated using the Most Favored Nation (MFN) duty rate of 15% ad valorem, applied to the declared value: 15% of $200 USD = $30.00. This calculation is based on the duty rate published in the USITC Harmonized Tariff Schedule for HTS code 4203.10.00. The specific rate can vary based on country of origin and any applicable trade agreements.
Which trade agreements reduce duties for HS 420310?
Several free trade agreements may reduce the applicable duty rate for HS 420310, including the United States-Mexico-Canada Agreement (USMCA), which can result in Free duty for qualifying goods originating from Canada and Mexico. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) may also offer preferential rates for originating goods. To claim these preferences, a self-certified origin statement or a specific origin declaration is typically required, depending on the agreement and the importing country's regulations.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 420310 (Articles of apparel of leather)?
The Most Favored Nation (MFN) duty rate for HS code 420310 is typically 4.00% ad valorem. However, preferential duty rates are available under various trade agreements. For example, duty-free entry (Free) may be granted for imports from countries such as Australia (AU), South Korea (KR), and Singapore (SG) under specific trade agreements. It is crucial to consult the relevant tariff schedule for the importing country to determine the exact applicable duty rate based on the origin of the goods. For instance, the USITC tariff schedule provides detailed information on MFN and preferential rates.
How is the import duty for HS code 420310 calculated, and can you provide an example?
The import duty for HS code 420310 is generally calculated on an ad valorem basis, meaning it is a percentage of the declared customs value of the goods. For example, if the MFN duty rate is 4.00% and the declared customs value of a leather jacket is $500, the import duty would be calculated as: 4.00% of $500 = $20. Some specific items within this classification might also have specific duties or compound duties (a combination of ad valorem and specific duties), so always verify the exact duty calculation method with the official tariff schedule of the importing country.
What are the key classification criteria for articles of apparel under HS code 420310?
HS code 420310 specifically covers 'Articles of apparel and clothing accessories, of leather or of composition leather.' The primary classification criterion is that the garment must be made predominantly of leather or composition leather. This includes items like leather jackets, trousers, skirts, gloves, and other apparel. It's important to distinguish these from accessories like handbags (typically 4202) or footwear (Chapter 64). The World Customs Organization (WCO) Harmonized System Explanatory Notes provide detailed guidance on the interpretation of 'apparel' and 'leather' for classification purposes.
What documentation is typically required for importing articles of apparel under HS code 420310?
When importing articles of apparel under HS code 420310, standard import documentation is required, including a commercial invoice, packing list, and bill of lading or air waybill. Additionally, a certificate of origin is often necessary to claim preferential duty rates under trade agreements. Depending on the importing country's regulations, specific labeling requirements related to material content (e.g., '100% Leather') and country of origin may also apply. Importers and customs brokers should consult the customs authority of the destination country for a comprehensive list of required documents.
Which common trade agreements offer preferential duty rates for HS code 420310, and how can importers benefit?
Several trade agreements provide preferential duty rates for HS code 420310. For example, the United States has agreements like the US-Korea Free Trade Agreement (KORUS FTA) which may offer reduced or zero duties for goods originating from South Korea. The European Union's TARIC system details preferential rates under agreements with countries like Mexico or Canada. To benefit, importers must ensure the goods meet the rules of origin stipulated in the relevant trade agreement and possess a valid certificate of origin. This requires close collaboration with the foreign supplier to confirm origin and obtain the necessary documentation before shipment.