420321100

HS code 420321100 (Chapter 42 "Articles of leather; handbags"; Heading 4203 "Articles of apparel and clothing accessories, of leather or of composition leather"; Subheading 420321 "Gloves, mittens and mitts") under the Japan tariff schedule classifies "1 Containing furskin or combined or trimmed with precious metal, metal clad with precious metal, metal plated with precious metal, precious stones, semi-precious stones, pearls, coral, elephants' tusks or Bekko". Japan customs apply General rate of 40%, WTO rate 16%. Statutory unit of measure: DZ, KG. This commodity is subject to 1 import regulation or restriction; see compliance section below. 17 free trade agreement preferential rates are available for this code.