Tariff number 4202310000 10 - Articles of a kind normally carried in the pocket or in the handbag

For the definition of the term ‘outer surface’, see additional note 1 to this chapter and the HS Explanatory Note to subheadings 4202 11, 4202 21, 4202 31 and 4202 91. This heading includes covers for rackets which envelop the entire racket, whether or not fitted with a handle or a shoulder strap. However, this heading does not include headcovers for tennis rackets, badminton rackets, golf clubs, etc., when made from textile fabric (usually coated with plastics), whether or not they are fitted with a pocket to contain balls (heading 6307). This heading also includes small bags consisting of sheeting of plastics with a closing system (for example, a zipper) designed for prolonged use. They generally have reinforced edges (for example, of plastics or of textiles) or stitched seams. They can be used, for example, as a toilet bag, pencil bag or document bag and may be equipped with a handle or a hanging loop. Examples of such bags include: This heading does not include small, simple bags consisting of sheeting of plastics with a closure, not designed for prolonged use. Those bags are simply sealed at the edges, without reinforcements (for example, there are no reinforced edges of textiles or plastics, nor stitched seams). They may have a fold at the bottom and/or the sides and they generally have a simple plastic ‘zip-lock’ type closure with a slider. They may be equipped with a small handle or a hanging loop. They are to be classified according to their constituent material (classification under Chapter 39). Examples of such bags include:

Articles of a kind normally carried in the pocket or in the handbag See the HS Explanatory Note to subheadings 4202 31, 4202 32 and 4202 39. These subheadings also include mobile phone cases which, by their nature and design, are normally carried in the pocket or in the handbag. Mobile phone cases of these subheadings are covered by the first part of the heading text and, consequently, may be made of any material. They may be designed to fit a specific mobile phone or different models of mobile phones having the same measurements. They may or may not have a closing mechanism. They encase the mobile phone by covering the back, the sides and the front side of the mobile phone in order to protect it. Simple cases covering only the back and the sides of the mobile phone are however excluded, as they do not have the characteristics of cases of heading 4202 and are classified according to their constituent material. However, these subheadings do not include cases, whether or not with stands, for tablet Computers, mini-tablet Computers or e-books, because, due to their size, they are not considered as being articles normally carried in the pocket or in the handbag (classification under subheadings 4202 91 80 to 4202 99 00, according to the constituent material). These cases are covered by the first part of the heading text and may consist of any material. These subheadings also do not include articles used as protective covers for charging cases for wireless headphones. The covers are shaped to protect the wireless charging case from outside and are sold in many different designs (in one piece or in two pieces, of different material and colours, patterned, with images or text, may be combined with a snap hook etc.). These covers for charging cases for wireless headphones are to be classified according to the constituent material.

Notes 1. For the purposes of this chapter, the term ‘leather’ includes chamois (including combination chamois) leather, patent leather, patent laminated leather and metallised leather. 2. This chapter does not cover: (a) sterile surgical catgut or similar sterile suture materials (heading 3006); (b) articles of apparel and clothing accessories (except gloves, mittens and mitts), lined with furskin or artificial fur or to which furskin or artificial fur is attached on the outside except as mere trimming (heading 4303 or 4304); (c) made-up articles of netting (heading 5608); (d) articles of Chapter 64; (e) headgear or parts thereof of Chapter 65; (f) whips, riding-crops or other articles of heading 6602; (g) cuff links, bracelets or other imitation jewellery (heading 7117); (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 9209); (k) articles of Chapter 94 (for example, furniture, luminaires and lighting fittings); (l) 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 9606. 3. (A) In addition to the provisions of note 2 above, heading 4202 does not cover: (a) bags made of sheeting of plastics, whether or not printed, with handles, not designed for prolonged use (heading 3923); (b) articles of plaiting materials (heading 4602). (B) Articles of headings 4202 and 4203 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. 4. For the purposes of heading 4203, the expression ‘articles of apparel and clothing accessories’ applies, inter alia, to gloves, mittens and mitts (including those for sport or for protection), aprons and other protective clothing, braces, belts, bandoliers and wrist straps, but excluding watch straps (heading 9113). Additional note 1. For the purposes of the subheadings of heading 4202, the term ‘outer surface’ is to refer to the material of the outer surface of the container being visible to the naked eye, even where this material is the outer layer of a combination of materials which makes up the outer material of the container.