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42.05 ‑ Other articles of leather or of composition leather.
This heading covers those articles of leather or composition leather which do not fall in the preceding headings of this Chapter or in other Chapters of the Nomenclature.
The heading includes the following articles of a kind used in machinery or mechanical appliances or for other technical uses :(1) Transmission or conveyor belting for machinery (including plaited belting) of any section, whether made up into finished belts or in the length. Flat leather belting is composed of strips of selected leather spliced and cemented end to end. Round belting is generally prepared from strips, rolled and cemented to form a circular section. Conveyor buckets are also included.
Transmission or conveyor belts or belting presented with the machines or apparatus for which they are designed, whether or not actually mounted, are to be classified with that machine or apparatus (e.g., Section XVI). (2) Lug straps, pickers, combing leathers, card clothing leathers (card clothing fitted with pins falls in heading 84.48), heald straps and other leather articles for textile machinery; gears, gaskets, washers, valve leathers, pump or press leathers, cylinder sleeves for printing presses, and perforated leather for grading machines; rawhide hammers; gas meter diaphragms and other leather parts of mechanical appliances or instruments of Chapter 90; leather tubes and hose‑piping.
It also includes the following articles :
Luggage labels; razor strops; boot laces; handles for parcel‑carriers; corner reinforcers (for trunks, suit‑cases, etc.); unstuffed pouffe cases (stuffed pouffes are classified in heading 94.04); straps of general use (other than those of heading 42.01); harness for children or adults; leather welts in the length; leather mats (other than saddle cloths which are classified in heading 42.01); reading‑covers for books; blotting pads; leather or goatskin water bottles and other containers (including those wholly or mainly covered with leather or composition leather) not being similar to those specified in heading 42.02; parts of braces; leather‑covered buckles, clasps and the like; cases, tassels and the like for umbrellas, sunshades or walking‑sticks; sword knots; chamois‑dressed leather with serrated edges or assembled (however, chamois‑dressed leather not cut to special shapes or with serrated edges, e.g., for use as dusters, is classified in heading 41.14); nail‑polishers covered with buckskin; pieces cut to shape for leather or composition leather articles (e.g., apparel), not elsewhere specified or included.
The heading also excludes :(a) Parts of footwear of Chapter 64. (b) Whips, riding‑crops or other articles of heading 66.02. (c) Artificial flowers, foliage or fruit or parts thereof (heading 67.02). (d) Cuff‑links, bracelets or other imitation jewellery (heading 71.17). (e) Articles of Chapter 94 (for example, furniture, parts of furniture, lamps and lighting fittings). (f) Articles of Chapter 95 (for example, toys, games, sports requisites). (g) Buttons, press‑fasteners, etc., of heading 96.06.
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