Chapter 42
Articles of leather; saddlery and harness;
travel goods, handbags and similar containers;
articles of animal gut (other than silk-worm gut)
Notes.
1.- This Chapter does not cover :
(a) Sterile surgical catgut or similar sterile suture materials (heading
No. 30.06);
(b) Articles of apparel or clothing accessories (except gloves), lined with
furskin or artificial fur or to which furskin or artificial fur is attached on
the outside except as mere trimming (heading No. 43.03 or 43.04);
(c) Made up articles of netting (heading No. 56.08);
(d) Articles of Chapter 64;
(e) Headgear or parts thereof of Chapter 65;
(f) Whips, riding-crops or other articles of heading No. 66.02;
(g) Cuff-links, bracelets or other imitation jewellery (heading No.
71.17);
(h) Fittings or trimmings for harness, such as stirrups, bits, horse
brasses and buckles, separately presented (generally Section XV);
(ij) Strings, skins for drums or the like, or other parts of musical
instruments (heading No. 92.09);
(k) Articles of Chapter 94
(for example, furniture, lamps and lighting fittings);
(I) Articles of Chapter 95 (for example, toys, games, sports
requisites); or
(m) Buttons, press-fasteners, snap-fasteners, press-studs, button moulds
or other parts of these articles, button blanks, of heading No. 96.06.
2.-(A) In addition to the provisions of Note 1 above, heading No. 42.02
does not cover :
(a) Bags made of sheeting of plastics, whether or not printed, with
handles, not designed for prolonged use (heading No. 39.23);
(b) Articles of plaiting materials (h~g No.
46.02).
(B) Articles of headings Nos. 42.02 and 42.03
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.
3.- For the purposes of heading No. 42.03, the expression" articles
of apparel and clothing accessories " applies, inter alia, to
gloves (including sports gloves), aprons and other protective clothing, braces,
belts, bandoliers and wrist straps, but excluding watch straps (heading No.
91.13).
1 -The importation of articles made of hides 1, skins and leather of
religiously banned animals as well as those of religiously allowed animals but
slaughtered according to non -Islamic rites is prohibited.
2- The exportation of the goods covered by is chapter is subject to the
approval of the Ministry of Commerce.