HS classification · Reviewed 15 September 2026

HS codes for leather goods from India: 4203.10, 4202.21 and 42031010.

Leather jackets ship under HS 4203.10, leather handbags under HS 4202.21, leather belts under HS 4203.30. Hide Fashion declares India ITC(HS) 42031010 on leather outerwear. Below: every line the factory ships under, the 7 of 17 destinations where Indian origin enters duty-free, what each destination charges on the line, and what each already imports.

How an HS code is built.

Three layers, and only the first is shared by every country. Knowing which layer a number belongs to is most of the work.

  1. 01

    Six digits, the same everywhere

    The Harmonized System subheading, agreed by the World Customs Organization and used by more than 200 customs territories. HS 4203.10 means leather apparel in Hamburg, Osaka and New York alike.

  2. 02

    National digits, set by the destination

    Each territory adds two to six digits of its own: the EU’s TARIC runs to ten, the US HTSUS to ten, Japan’s statistical code to nine, the GCC line to twelve. The rate and the origin rule sit on this line.

  3. 03

    India’s export line

    India classifies exports to eight digits under ITC(HS). Hide Fashion declares 42031010, jackets and jerseys, on leather outerwear. It appears on the invoice and shipping bill; the importer files on the destination’s line.

The lines Hide Fashion ships under.

Eight six-digit subheadings cover the range. The product pages develop each category; the market briefs show what each destination charges.

HS lines Hide Fashion ships under
HS lineProductWhat the line coversPage
HS 4203.10India ITC(HS) 42031010Leather jackets and outerwearArticles of apparel of leather or composition leather.Jackets
HS 4202.21Leather handbagsHandbags, with or without shoulder strap, with an outer surface of leather or composition leather.Bags
HS 4202.11Briefcases, work and travel casesTrunks, suitcases, executive-cases, briefcases and similar containers with an outer surface of leather.Bags
HS 4202.91Other leather bags and casesOther bags and cases with an outer surface of leather, including weekend, sports and duffle formats.Bags
HS 4202.31Wallets and small leather goodsArticles of a kind normally carried in the pocket or in the handbag, with an outer surface of leather.Developed to the brief
HS 4203.30Leather beltsBelts and bandoliers of leather or composition leather.Belts
HS 4203.29Leather glovesGloves, mittens and mitts of leather or composition leather, other than for sport.Developed to the brief
HS 4203.40Other leather clothing accessoriesClothing accessories of leather or composition leather not covered by another 4203 line.Developed to the brief

Where leather goods from India enter duty-free.

Each row shows the standard rate on the line, then the rate an Indian-origin shipment pays once the route is claimed. Every preferential rate is conditional on the origin evidence prepared with the order; the applied rate is determined by the importer and the customs authority.

Duty-free for Indian origin 7 of 17

The route already in force takes the duty on leather jackets and leather handbags to zero, or the schedule rate is Free for every origin.

Duty-free for Indian origin: standard rate and rate for Indian origin
DestinationLeather jackets, HS 4203.10Leather handbags, HS 4202.21Route and condition
Australia5% → 0%5% → 0%India–Australia ECTA, on ECTA origin evidence
IsraelFree → FreeFree → FreeMFN rate is Free; no purchase tax
JapanFree → FreeFree → FreeWTO rate is Free; no origin paperwork needed for duty
Singapore0% → 0%0% → 0%Non-dutiable; 9% GST applies to every origin
South Korea13% → 0%8% → 0%India–Korea CEPA, category E-5, 0% since 2014 on CEPA origin evidence
UAE5% → 0%5% → 0%India–UAE CEPA, category A, on CEPA origin evidence
United Kingdom4% → 0%2% → 0%UK–India CETA, in force since 15 July 2026, on CETA origin evidence

Reduced for Indian origin 7 of 17

A preference cuts the standard rate but does not remove it; the EU–India agreement, concluded in January 2026, would take it to zero once in force.

Reduced for Indian origin: standard rate and rate for Indian origin
DestinationLeather jackets, HS 4203.10Leather handbags, HS 4202.21Route and condition
Austria4% → 0.5%3% → 0%EU GSP standard arrangement, on GSP origin evidence; EU–India FTA concluded, not yet in force
Denmark4% → 0.5%3% → 0%EU GSP standard arrangement, on GSP origin evidence; EU–India FTA concluded, not yet in force
France4% → 0.5%3% → 0%EU GSP standard arrangement, on GSP origin evidence; EU–India FTA concluded, not yet in force
Germany4% → 0.5%3% → 0%EU GSP standard arrangement, on GSP origin evidence; EU–India FTA concluded, not yet in force
Italy4% → 0.5%3% → 0%EU GSP standard arrangement, on GSP origin evidence; EU–India FTA concluded, not yet in force
Poland4% → 0.5%3% → 0%EU GSP standard arrangement, on GSP origin evidence; EU–India FTA concluded, not yet in force
Spain4% → 0.5%3% → 0%EU GSP standard arrangement, on GSP origin evidence; EU–India FTA concluded, not yet in force

Standard rate applies 3 of 17

No preferential route is in force yet. The rate is the same one every non-preferential origin pays, plus, in the United States, the Section 301 surcharge on goods of India.

Standard rate applies: standard rate and rate for Indian origin
DestinationLeather jackets, HS 4203.10Leather handbags, HS 4202.21Route and condition
New Zealand10% → 10%5% → 5%No agreement in force; India–New Zealand FTA under negotiation
Saudi Arabia5% → 5%5% → 5%No agreement yet; India–GCC FTA negotiations launched February 2026
USA6% → 16%9% → 19%No agreement; the 10-point Section 301 surcharge on goods of India applies since 24 July 2026

Leather jackets, HS 4203.10, by destination.

Articles of apparel of leather or composition leather. The tariff line each destination uses, the rate its schedule prints and the route an Indian-origin shipment can use, each conditional on the origin evidence prepared with the order.

HS 4203.10 by destination: tariff line, schedule rate and route for Indian origin
DestinationTariff lineSchedule rateRoute for Indian originImport tax
AustraliaAustralian Working Tariff, 8 digits plus statistical code4203.10.005% (general rate)India–Australia ECTA, in force since 29 December 2022: 0% on ECTA origin evidence; chapter 42 was eliminated on entry into force.10% GST
AustriaEU TARIC, 10 digits (Combined Nomenclature 8 digits)4203 10 00 004% (third-country duty)GSP standard arrangement, Indian origin: 0.5% (third-country duty less 3.5 points) on GSP origin evidence. EU–India FTA concluded January 2026, not yet in force.20% import VAT
DenmarkEU TARIC, 10 digits (Combined Nomenclature 8 digits)4203 10 00 004% (third-country duty)GSP standard arrangement, Indian origin: 0.5% (third-country duty less 3.5 points) on GSP origin evidence. EU–India FTA concluded January 2026, not yet in force.25% import VAT
FranceEU TARIC, 10 digits (Combined Nomenclature 8 digits)4203 10 00 004% (third-country duty)GSP standard arrangement, Indian origin: 0.5% (third-country duty less 3.5 points) on GSP origin evidence. EU–India FTA concluded January 2026, not yet in force.20% import VAT
GermanyEU TARIC, 10 digits (Combined Nomenclature 8 digits)4203 10 00 004% (third-country duty)GSP standard arrangement, Indian origin: 0.5% (third-country duty less 3.5 points) on GSP origin evidence. EU–India FTA concluded January 2026, not yet in force.19% import VAT
IsraelIsraeli Customs and Purchase Tax Tariff, 10 digits4203100000/5Free (0%, MFN)No agreement needed: the MFN rate is Free and the line carries no purchase tax. Landed cost is CIF plus 18% VAT.18% VAT
ItalyEU TARIC, 10 digits (Combined Nomenclature 8 digits)4203 10 00 004% (third-country duty)GSP standard arrangement, Indian origin: 0.5% (third-country duty less 3.5 points) on GSP origin evidence. EU–India FTA concluded January 2026, not yet in force.22% import VAT
JapanJapan Customs statistical code, 9 digits4203.10-200 (other than fur or precious-metal trimmed)Free (WTO rate; general rate 12.5%)The WTO rate applies to goods of India and is already Free, so CEPA origin evidence is not needed on this line.10% consumption tax
New ZealandNew Zealand Working Tariff Document, 8 digits plus statistical key4203.10.0010% (Normal Tariff, apparel)No preferential agreement in force; the India–New Zealand FTA is under negotiation.15% GST
PolandEU TARIC, 10 digits (Combined Nomenclature 8 digits)4203 10 00 004% (third-country duty)GSP standard arrangement, Indian origin: 0.5% (third-country duty less 3.5 points) on GSP origin evidence. EU–India FTA concluded January 2026, not yet in force.23% import VAT
Saudi ArabiaZATCA integrated customs tariff on the GCC Unified Tariff, 12 digits4203.10.00.00.00 (ZATCA 420310000000)5% (GCC unified rate)No preferential agreement yet; India–GCC FTA negotiations launched February 2026. Landed cost is CIF plus 5% duty plus 15% VAT.15% VAT
SingaporeSingapore Trade Classification, 8 digits4203.10.00Non-dutiable (0%)No duty to reduce: leather goods are outside Singapore’s four dutiable categories.9% GST on CIF value
South KoreaHarmonized System of Korea (HSK), 10 digits4203.10-1020 (jackets, blazers and jumpers)13% (basic rate)India–Korea CEPA, in force since 1 January 2010, category E-5: 0% since 1 January 2014 on CEPA origin evidence.10% VAT
SpainEU TARIC, 10 digits (Combined Nomenclature 8 digits)4203 10 00 004% (third-country duty)GSP standard arrangement, Indian origin: 0.5% (third-country duty less 3.5 points) on GSP origin evidence. EU–India FTA concluded January 2026, not yet in force.21% import VAT
UAEGCC Unified Customs Tariff, 12 digits (since January 2025)4203.10.00 (12-digit GCC line)5% (GCC base rate)India–UAE CEPA, in force since 1 May 2022, category A: 0% from entry into force on CEPA origin evidence.5% VAT
United KingdomUK Trade Tariff, 10 digits4203 10 00 004% (UK Global Tariff)UK–India CETA, in force since 15 July 2026: 0% on CETA origin evidence.20% import VAT
USAHarmonized Tariff Schedule of the United States (HTSUS), 10 digits4203.10.40 (jackets and coats 4203.10.4010 to 4203.10.4060)6% (general rate)No preferential agreement. A Section 301 surcharge of 10 points applies to goods of India since 24 July 2026, replacing the Section 122 surcharge and the IEEPA reciprocal tariff struck down on 20 February 2026.no federal VAT; state sales tax applies at retail

Schedule rates as published on 15 September 2026. The applied rate is confirmed against the importer’s line and origin documents before quotation.

Leather handbags, HS 4202.21, by destination.

Handbags, with or without shoulder strap, with an outer surface of leather or composition leather. Briefcases and travel cases sit under HS 4202.11 and other leather bags under HS 4202.91; the outer surface material decides the line.

HS 4202.21 by destination: tariff line, schedule rate and route for Indian origin
DestinationTariff lineSchedule rateRoute for Indian originImport tax
AustraliaAustralian Working Tariff, 8 digits plus statistical code4202.21.005% (general rate)India–Australia ECTA: 0% on ECTA origin evidence.10% GST
AustriaEU TARIC, 10 digits (Combined Nomenclature 8 digits)4202 21 00 90 (4202 21 00 10 hand-made)3% (third-country duty)GSP standard arrangement, Indian origin: 0% on GSP origin evidence. EU–India FTA concluded January 2026, not yet in force.20% import VAT
DenmarkEU TARIC, 10 digits (Combined Nomenclature 8 digits)4202 21 00 90 (4202 21 00 10 hand-made)3% (third-country duty)GSP standard arrangement, Indian origin: 0% on GSP origin evidence. EU–India FTA concluded January 2026, not yet in force.25% import VAT
FranceEU TARIC, 10 digits (Combined Nomenclature 8 digits)4202 21 00 90 (4202 21 00 10 hand-made)3% (third-country duty)GSP standard arrangement, Indian origin: 0% on GSP origin evidence. EU–India FTA concluded January 2026, not yet in force.20% import VAT
GermanyEU TARIC, 10 digits (Combined Nomenclature 8 digits)4202 21 00 90 (4202 21 00 10 hand-made)3% (third-country duty)GSP standard arrangement, Indian origin: 0% on GSP origin evidence. EU–India FTA concluded January 2026, not yet in force.19% import VAT
IsraelIsraeli Customs and Purchase Tax Tariff, 10 digits4202210000/4Free (0%, MFN)No agreement needed: the MFN rate is Free and the line carries no purchase tax. Landed cost is CIF plus 18% VAT.18% VAT
ItalyEU TARIC, 10 digits (Combined Nomenclature 8 digits)4202 21 00 90 (4202 21 00 10 hand-made)3% (third-country duty)GSP standard arrangement, Indian origin: 0% on GSP origin evidence. EU–India FTA concluded January 2026, not yet in force.22% import VAT
JapanJapan Customs statistical code, 9 digits4202.21-210 (of leather, other)Free (WTO rate; general rate 10%)The WTO rate applies to goods of India and is already Free, so CEPA origin evidence is not needed on this line.10% consumption tax
New ZealandNew Zealand Working Tariff Document, 8 digits plus statistical key4202.21.005% (Normal Tariff)No preferential agreement in force; the India–New Zealand FTA is under negotiation.15% GST
PolandEU TARIC, 10 digits (Combined Nomenclature 8 digits)4202 21 00 90 (4202 21 00 10 hand-made)3% (third-country duty)GSP standard arrangement, Indian origin: 0% on GSP origin evidence. EU–India FTA concluded January 2026, not yet in force.23% import VAT
Saudi ArabiaZATCA integrated customs tariff on the GCC Unified Tariff, 12 digits4202.21.00.00.00 (ZATCA 420221000000)5% (GCC unified rate)No preferential agreement yet; India–GCC FTA negotiations launched February 2026. Landed cost is CIF plus 5% duty plus 15% VAT.15% VAT
SingaporeSingapore Trade Classification, 8 digits4202.21.00Non-dutiable (0%)No duty to reduce: leather goods are outside Singapore’s four dutiable categories.9% GST on CIF value
South KoreaHarmonized System of Korea (HSK), 10 digits4202.21-1090 (of leather, other)8% (basic rate)India–Korea CEPA, category E-5: 0% since 1 January 2014 on CEPA origin evidence; exotic-leather lines were category E-0.10% VAT
SpainEU TARIC, 10 digits (Combined Nomenclature 8 digits)4202 21 00 90 (4202 21 00 10 hand-made)3% (third-country duty)GSP standard arrangement, Indian origin: 0% on GSP origin evidence. EU–India FTA concluded January 2026, not yet in force.21% import VAT
UAEGCC Unified Customs Tariff, 12 digits (since January 2025)4202.21.00 (12-digit GCC line)5% (GCC base rate)India–UAE CEPA, category A: 0% from entry into force on CEPA origin evidence.5% VAT
United KingdomUK Trade Tariff, 10 digits4202 21 00 90 (4202 21 00 10 hand-made)2% (UK Global Tariff)UK–India CETA, in force since 15 July 2026: 0% on CETA origin evidence.20% import VAT
USAHarmonized Tariff Schedule of the United States (HTSUS), 10 digits4202.21.90 (over $20 each); 4202.21.60 (not over $20)9% (10% not over $20 each)No preferential agreement. Section 301 surcharge of 10 points on goods of India since 24 July 2026.no federal VAT; state sales tax applies at retail

Schedule rates as published on 15 September 2026. The applied rate is confirmed against the importer’s line and origin documents before quotation.

What each destination imports under these lines.

Importer-reported imports for the two subheadings and India’s share of them. The lines with a large market and a small Indian share are where a new supplier has the most room.

Imports under HS 4203.10 and HS 4202.21 by destination, with India’s share
DestinationHS 4203.10 importsIndia’s shareHS 4202.21 importsIndia’s share
Australia$29.7M202525.1%ranked #2$351.8M20255.1%ranked #4
Austria$75.1M202522.4%$194.6M20253.5%
Denmark$27.7M202543.9%$75.0M202525.6%
France$259.3M202522.4%$1.50B20253.5%
Germany$325.0M202524.1%ranked #1$716.5M20257.3%ranked #4
Israel$6.1M2025
Italy$219.8M202522.2%$1.10B20251.5%
Japan$110.7M20259.5%ranked #4$865.9M20250.1%ranked #14
Poland$117.2M202531.3%$181.4M202512.9%
Saudi Arabia$6.1M20255.9%$206.0M2025
Singapore$20.5M202516.8%$554.5M20250.3%
South Korea$80.2M202513.7%$1.08B20251.0%
Spain$161.9M202542.6%ranked #1$451.3M20257.8%ranked #4
United Kingdom$151.9M202525.0%ranked #2$652.2M20259.4%ranked #3
USA$370.5M202522.3%ranked #2$2.30B20253.5%ranked #5

Source: UN Comtrade, importer-reported imports by HS subheading, 2025, USD CIF. A dash means the figure is not reported at that level.

Official schedules.

Every rate on this page is read from the destination’s published tariff. Check the line yourself here.

Questions

HS codes for leather goods: questions.

Anything not answered here is covered in the 30-minute product review.

What is the HS code for leather jackets?

Leather jackets and other leather apparel are classified under HS 4203.10, articles of apparel of leather or composition leather. The six-digit code is the same in every customs schedule. On the export side Hide Fashion declares India ITC(HS) 42031010, jackets and jerseys; the importer’s country extends 4203.10 to its own national line, which sets the rate.

What is HSN code 42031010?

42031010 is the eight-digit India ITC(HS) line for jackets and jerseys under HS 4203.10. It is the code Hide Fashion declares on shipping bills for leather outerwear leaving India. It is an Indian export classification; the destination applies its own eight- to twelve-digit line for the same subheading.

What is the HS code for leather handbags?

Leather handbags are HS 4202.21, handbags with an outer surface of leather or composition leather. Briefcases, executive cases and travel cases are HS 4202.11, other leather bags and cases HS 4202.91, and wallets and other articles carried in the pocket or handbag HS 4202.31. The outer surface material decides the line, so it is confirmed against the approved sample.

What is the HS code for leather belts?

Leather belts are HS 4203.30, belts and bandoliers of leather or composition leather. Leather gloves other than for sport are HS 4203.29 and other leather clothing accessories HS 4203.40.

Which countries import leather jackets and handbags from India duty-free?

Leather jackets and leather handbags of Indian origin enter duty-free in Australia, Israel, Japan, Singapore, South Korea, the UAE, the United Kingdom: through the UK–India CETA, the India–Australia ECTA, the India–UAE CEPA and the India–Korea CEPA on origin evidence, and because Japan’s WTO rate and Israel’s MFN rate are Free and Singapore levies no duty. In the European Union (Austria, Denmark, France, Germany, Italy, Poland, Spain) the standard rates of 4% on leather jackets and 3% on leather handbags fall to 0.5% and 0% for Indian origin under the GSP standard arrangement; the EU–India agreement concluded in January 2026 would remove the remainder once in force.

Where does the standard duty still apply to leather goods from India?

The standard rate applies in New Zealand, Saudi Arabia, the United States: New Zealand 10% and 5% while the India–New Zealand FTA is negotiated, Saudi Arabia 5% under the GCC unified tariff, and the United States 6% and 9% plus the 10-point Section 301 surcharge on goods of India. On every line the applied rate is determined by the importer and the customs authority after classification and origin review.

Why does the same HS code carry a different rate in each country?

The Harmonized System is agreed to six digits. Each customs territory adds digits of its own, such as the EU’s ten-digit TARIC, the US ten-digit HTSUS, Japan’s nine-digit statistical code or the GCC’s twelve-digit line, and the rate is set on that national line. The six-digit code tells you where to look; the national line tells you what is charged.

Which HS code appears on the export documents from India?

The commercial invoice, packing list and shipping bill carry the India ITC(HS) code: 42031010 for leather jackets and jerseys. The importer’s customs entry is filed on the destination’s national line for the same six-digit subheading, and the origin documents prepared with the order support any preferential route that line allows.

Does the HS code decide whether a trade agreement rate applies?

It is the first of three conditions. The line decides whether the agreement’s schedule covers the product; the product-specific rule of origin decides whether the shipment qualifies; and the origin evidence the importer files decides whether the preference is granted. Hide Fashion prepares classification support, origin evidence and export documents with each order. The applied rate is determined by the importer and the customs authority.

Does Hide Fashion confirm the HS classification before quotation?

Yes. The line is confirmed against the approved sample before a landed-cost quotation is issued, because construction details such as the outer surface material or a fur trim can move a product between lines and change the rate.

Send the product and the destination. The line, the route and the documents come back with the quotation.

Start a project