Chapter 42: Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut)
NIL (Not taxable)
5% Tax bracket
12% Tax bracket
1. Gloves specially designed for use in sports 
18% Tax bracket
28% Tax bracket
All goods not specified elsewhere
1. 4201 Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material.
2. 4202 Trunks, suitcases, vanity-cases, executive-cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling-bags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping bags, wallets, purses, map-cases, cigarettecases, to-baccopouches, tool bags, sports bags, bottlecases, jewellery boxes, powder-boxes, cutlery cases and similar containers, of leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper
3. 4203 Articles of apparel and clothing accessories, of leather or of composition leather. 4204 Blank in Tariff.
4. 4205 Other articles of leather or of composition leather.
5. 4206 Articles of gut (other than silk-worm gut), of goldbeater’s skin, of bladders or of tendons.