Chapter 42
(Section VIII:- Leather, Articles of leather, manufacture of furskins and artificial furniture, saddlery and harness; travel goods handbags and similar containers; articles of animal guts (other than silk warm gut))

Notes:

This Chapter does not cover :
(a) Sterile surgical catgut or similar sterile suture materials (Chapter 30);
(b) Articles of apparel or clothing accessories (except gloves), lined with furskin or artificial fur or to which furskin or artificial fur is attached on the outside except as mere trimming (Chapter 43);
(c) Made up articles of netting (Chapter 56);
(d) Articles of Chapter 64;
(e) Headgear or parts thereof of Chapter 65;
(f) Whips, riding-crops or other articles (Chapter 66);
(g) Cuff-links, bracelets or other imitation jewellery (Chapter 71);
(h) Fittings or trimmings for harness, such as stirrups bits, horse brasses and buckles, separately presented (generally Section XV);
(i) Strings, skins for drums or the like, or other parts of musical instruments (Chapter 92);
(j) Articles of Chapter 94 (for example, furniture, lamps and lighting fit- tings);
(k) Articles of Chapter 95 (for example, toys, games, sports requisites); or
(l) Buttons, press-fasteners, snap~fasteners, press-studs, button moulds or other parts of these goods, button blanks of Chapter 96.