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.
- 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.
- 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.
- 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 line | Product | What the line covers | Page |
|---|---|---|---|
| HS 4203.10India ITC(HS) 42031010 | Leather jackets and outerwear | Articles of apparel of leather or composition leather. | Jackets |
| HS 4202.21 | Leather handbags | Handbags, with or without shoulder strap, with an outer surface of leather or composition leather. | Bags |
| HS 4202.11 | Briefcases, work and travel cases | Trunks, suitcases, executive-cases, briefcases and similar containers with an outer surface of leather. | Bags |
| HS 4202.91 | Other leather bags and cases | Other bags and cases with an outer surface of leather, including weekend, sports and duffle formats. | Bags |
| HS 4202.31 | Wallets and small leather goods | Articles of a kind normally carried in the pocket or in the handbag, with an outer surface of leather. | Developed to the brief |
| HS 4203.30 | Leather belts | Belts and bandoliers of leather or composition leather. | Belts |
| HS 4203.29 | Leather gloves | Gloves, mittens and mitts of leather or composition leather, other than for sport. | Developed to the brief |
| HS 4203.40 | Other leather clothing accessories | Clothing 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.
| Destination | Leather jackets, HS 4203.10 | Leather handbags, HS 4202.21 | Route and condition |
|---|---|---|---|
| Australia | 5% → 0% | 5% → 0% | India–Australia ECTA, on ECTA origin evidence |
| Israel | Free → Free | Free → Free | MFN rate is Free; no purchase tax |
| Japan | Free → Free | Free → Free | WTO rate is Free; no origin paperwork needed for duty |
| Singapore | 0% → 0% | 0% → 0% | Non-dutiable; 9% GST applies to every origin |
| South Korea | 13% → 0% | 8% → 0% | India–Korea CEPA, category E-5, 0% since 2014 on CEPA origin evidence |
| UAE | 5% → 0% | 5% → 0% | India–UAE CEPA, category A, on CEPA origin evidence |
| United Kingdom | 4% → 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.
| Destination | Leather jackets, HS 4203.10 | Leather handbags, HS 4202.21 | Route and condition |
|---|---|---|---|
| Austria | 4% → 0.5% | 3% → 0% | EU GSP standard arrangement, on GSP origin evidence; EU–India FTA concluded, not yet in force |
| Denmark | 4% → 0.5% | 3% → 0% | EU GSP standard arrangement, on GSP origin evidence; EU–India FTA concluded, not yet in force |
| France | 4% → 0.5% | 3% → 0% | EU GSP standard arrangement, on GSP origin evidence; EU–India FTA concluded, not yet in force |
| Germany | 4% → 0.5% | 3% → 0% | EU GSP standard arrangement, on GSP origin evidence; EU–India FTA concluded, not yet in force |
| Italy | 4% → 0.5% | 3% → 0% | EU GSP standard arrangement, on GSP origin evidence; EU–India FTA concluded, not yet in force |
| Poland | 4% → 0.5% | 3% → 0% | EU GSP standard arrangement, on GSP origin evidence; EU–India FTA concluded, not yet in force |
| Spain | 4% → 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.
| Destination | Leather jackets, HS 4203.10 | Leather handbags, HS 4202.21 | Route and condition |
|---|---|---|---|
| New Zealand | 10% → 10% | 5% → 5% | No agreement in force; India–New Zealand FTA under negotiation |
| Saudi Arabia | 5% → 5% | 5% → 5% | No agreement yet; India–GCC FTA negotiations launched February 2026 |
| USA | 6% → 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.
| Destination | Tariff line | Schedule rate | Route for Indian origin | Import tax |
|---|---|---|---|---|
| AustraliaAustralian Working Tariff, 8 digits plus statistical code | 4203.10.00 | 5% (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 00 | 4% (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 00 | 4% (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 00 | 4% (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 00 | 4% (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 digits | 4203100000/5 | Free (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 00 | 4% (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 digits | 4203.10-200 (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 key | 4203.10.00 | 10% (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 00 | 4% (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 digits | 4203.10.00.00.00 (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 digits | 4203.10.00 | Non-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 digits | 4203.10-1020 (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 00 | 4% (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 digits | 4203 10 00 00 | 4% (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 digits | 4203.10.40 (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.
| Destination | Tariff line | Schedule rate | Route for Indian origin | Import tax |
|---|---|---|---|---|
| AustraliaAustralian Working Tariff, 8 digits plus statistical code | 4202.21.00 | 5% (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 digits | 4202210000/4 | Free (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 digits | 4202.21-210 (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 key | 4202.21.00 | 5% (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 digits | 4202.21.00.00.00 (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 digits | 4202.21.00 | Non-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 digits | 4202.21-1090 (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 digits | 4202 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 digits | 4202.21.90 (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.
| Destination | HS 4203.10 imports | India’s share | HS 4202.21 imports | India’s share |
|---|---|---|---|---|
| Australia | $29.7M2025 | 25.1%ranked #2 | $351.8M2025 | 5.1%ranked #4 |
| Austria | $75.1M2025 | 22.4% | $194.6M2025 | 3.5% |
| Denmark | $27.7M2025 | 43.9% | $75.0M2025 | 25.6% |
| France | $259.3M2025 | 22.4% | $1.50B2025 | 3.5% |
| Germany | $325.0M2025 | 24.1%ranked #1 | $716.5M2025 | 7.3%ranked #4 |
| Israel | $6.1M2025 | — | — | — |
| Italy | $219.8M2025 | 22.2% | $1.10B2025 | 1.5% |
| Japan | $110.7M2025 | 9.5%ranked #4 | $865.9M2025 | 0.1%ranked #14 |
| Poland | $117.2M2025 | 31.3% | $181.4M2025 | 12.9% |
| Saudi Arabia | $6.1M2025 | 5.9% | $206.0M2025 | — |
| Singapore | $20.5M2025 | 16.8% | $554.5M2025 | 0.3% |
| South Korea | $80.2M2025 | 13.7% | $1.08B2025 | 1.0% |
| Spain | $161.9M2025 | 42.6%ranked #1 | $451.3M2025 | 7.8%ranked #4 |
| United Kingdom | $151.9M2025 | 25.0%ranked #2 | $652.2M2025 | 9.4%ranked #3 |
| USA | $370.5M2025 | 22.3%ranked #2 | $2.30B2025 | 3.5%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.
- Australia: Australian Border Force, Schedule 3, chapter 42
- Austria: EU TARIC consultation
- Denmark: EU TARIC consultation
- France: EU TARIC consultation
- Germany: EU TARIC consultation
- Israel: Israel Tax Authority customs tariff, chapter 42
- Italy: EU TARIC consultation
- Japan: Japan Customs tariff schedule, chapter 42 (1 April 2026)
- New Zealand: New Zealand Customs Working Tariff Document
- Poland: EU TARIC consultation
- Saudi Arabia: ZATCA integrated tariff inquiry
- Singapore: Singapore Customs, duties and dutiable goods
- South Korea: Korea Customs Service, Korea–India CEPA schedule of Korea
- Spain: EU TARIC consultation
- UAE: India–UAE CEPA, schedule of the UAE (Council for Leather Exports)
- United Kingdom: UK Trade Tariff, commodity 4203100000
- USA: USITC Harmonized Tariff Schedule, chapter 42
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