# European Union tariff, chapter 42: Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silkworm gut) > The European Union tariff has 54 national lines in HS chapter 42 (articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silkworm gut)), under 20 subheadings in 5 headings. Source: https://border.bot/countries/european-union/hs-codes/42 Last updated: 11 October 2026 [Countries](https://border.bot/countries) / [European Union](https://border.bot/countries/european-union) / [Chapter 42](https://border.bot/countries/european-union/hs-codes/42) ## Key facts - National lines: 54 - Subheadings: 20 - Import VAT/GST in the European Union: VAT 21% - De minimis in the European Union: Flat €3 duty up to €150; tax always charged - Tariff: [European Union](https://border.bot/countries/european-union) - Chapter: 42: Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silkworm gut) ## Subheadings with European Union lines The European Union tariff has 54 national lines in HS chapter 42 (articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silkworm gut)), under 20 subheadings in 5 headings. ### 42.01 Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle-cloths, saddlebags, dog coats and the like), of any material - [4201.00](https://border.bot/countries/european-union/hs-codes/420100) 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 lines) ### 42.02 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, cigarette-cases, tobacco-pouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder boxes, cutlery cases and similar containers, of leather or of composition leat… - [4202.11](https://border.bot/countries/european-union/hs-codes/420211) Trunks, suitcases, vanity cases, executive-cases, briefcases, school satchels and similar containers: With outer surface of leather or of composition leather (4 lines) - [4202.12](https://border.bot/countries/european-union/hs-codes/420212) Trunks, suitcases, vanity cases, executive-cases, briefcases, school satchels and similar containers: With outer surface of plastics or of textile materials (7 lines) - [4202.19](https://border.bot/countries/european-union/hs-codes/420219) Trunks, suitcases, vanity cases, executive-cases, briefcases, school satchels and similar containers: Other (3 lines) - [4202.21](https://border.bot/countries/european-union/hs-codes/420221) Handbags, whether or not with shoulder strap, including those without handle: With outer surface of leather or of composition leather (2 lines) - [4202.22](https://border.bot/countries/european-union/hs-codes/420222) Handbags, whether or not with shoulder strap, including those without handle: With outer surface of sheeting of plastics or of textile materials (3 lines) - [4202.29](https://border.bot/countries/european-union/hs-codes/420229) Handbags, whether or not with shoulder strap, including those without handle: Other (1 line) - [4202.31](https://border.bot/countries/european-union/hs-codes/420231) Articles of a kind normally carried in the pocket or in the handbag: With outer surface of leather or of composition leather (2 lines) - [4202.32](https://border.bot/countries/european-union/hs-codes/420232) Articles of a kind normally carried in the pocket or in the handbag: With outer surface of sheeting of plastics or of textile materials (3 lines) - [4202.39](https://border.bot/countries/european-union/hs-codes/420239) Articles of a kind normally carried in the pocket or in the handbag: Other (2 lines) - [4202.91](https://border.bot/countries/european-union/hs-codes/420291) Other: With outer surface of leather or of composition leather (4 lines) - [4202.92](https://border.bot/countries/european-union/hs-codes/420292) Other: With outer surface of sheeting of plastics or of textile materials (7 lines) - [4202.99](https://border.bot/countries/european-union/hs-codes/420299) Other: Other (2 lines) ### 42.03 Articles of apparel and clothing accessories, of leather or of composition leather - [4203.10](https://border.bot/countries/european-union/hs-codes/420310) Articles of apparel (1 line) - [4203.21](https://border.bot/countries/european-union/hs-codes/420321) Gloves, mittens and mitts: Specially designed for use in sports (1 line) - [4203.29](https://border.bot/countries/european-union/hs-codes/420329) Gloves, mittens and mitts: Other (2 lines) - [4203.30](https://border.bot/countries/european-union/hs-codes/420330) Belts and bandoliers (2 lines) - [4203.40](https://border.bot/countries/european-union/hs-codes/420340) Other clothing accessories (2 lines) ### 42.05 Other articles of leather or of composition leather - [4205.00](https://border.bot/countries/european-union/hs-codes/420500) Other articles of leather or of composition leather (3 lines) ### 42.06 Articles of gut (other than silkworm gut), of goldbeater's skin, of bladders or of tendons - [4206.00](https://border.bot/countries/european-union/hs-codes/420600) Articles of gut (other than silk-worm gut), of goldbeater's skin, of bladders or of tendons (1 line) ## Import VAT and de minimis in the European Union The European Union charges VAT on imports at a standard rate of 21%. From 1 July 2026 until 1 July 2028, consignments sold to buyers in the European Union worth up to €150 pay a flat customs duty of €3 per tariff classification in the consignment instead of the tariff rate. Import tax is charged whatever the value. ## In other countries National tariff lines under chapter 42 are live on border.bot for the United States (121 lines, also used by 1 other country). - [United States](https://border.bot/countries/united-states/hs-codes/42): 121 lines, used by 1 other country - [The Harmonized System text for chapter 42](https://border.bot/hs-codes/42) - Previous chapter: [41](https://border.bot/countries/european-union/hs-codes/41) Raw hides and skins (other than furskins) and leather - Next chapter: [43](https://border.bot/countries/european-union/hs-codes/43) Furskins and artificial fur; manufactures thereof ## Frequently asked questions ### How many national tariff lines does the European Union tariff have in HS chapter 42? The European Union tariff has 54 national lines in HS chapter 42 (articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silkworm gut)), under 20 subheadings in 5 headings. ## Sources and updates The tariff lines for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026. The duty rates for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026. The trade programmes for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026. The import taxes for the European Union come from border.bot release 1, imported from a file, and have been live since 9 October 2026. The de minimis thresholds for the European Union come from border.bot release 2, entered by border.bot, and have been live since 11 October 2026. This page was last updated on 11 October 2026. Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling. Official source files: - https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx - https://circabc.europa.eu/sd/a/bfb94607-8b4c-40c3-ad33-1efef11bb80a/Duties%20Import%2001-99.xlsx - https://circabc.europa.eu/sd/a/4b3c682c-947c-4f34-932d-0b8d192537bd/Measure%20exclusions.xlsx - https://circabc.europa.eu/sd/a/13694f84-6980-4966-8c91-22459447b52b/Nomenclature%20EN.xlsx Machine-readable: https://border.bot/countries/european-union/hs-codes/42.json