日本 · 第 42· 40 条目
§42皮革制品、手袋
本章品目（4 位 WCO 统一）
4 个品目
日本 全部税号
| HS 编码 | 商品描述 | 首要税率 | |
|---|---|---|---|
| 420100000 | Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material. | 6.6% | → |
| 420211100 | 1 Vanity-cases, 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, more than 6,000 yen/piece in value for customs duty | 20% | → |
| 420211200 | 2 Other | 12.5% | → |
| 420212100 | 1 Vanity-cases, 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, more than 6,000 yen/piece in value for customs duty | 20% | → |
| 420212210 | (1)With outer surface of plastic sheeting or textile materials | 10% | → |
| 420212220 | (2)Other | 5.8% | → |
| 420219000 | Other | 4.1% | → |
| 420221110 | (1)Of leather | 17.5% | → |
| 420221120 | (2)Other | 20% | → |
| 420221210 | (1)Of leather | 10% | → |
| 420221220 | (2)Other | 12.5% | → |
| 420222100 | 1 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, more than 6,000 yen/piece in value for customs duty | 20% | → |
| 420222200 | 2 Other | 10% | → |
| 420229000 | Other | 10% | → |
| 420231100 | 1 Wallets and purses, 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, more than 6,000 yen/piece in value for customs duty | 20% | → |
| 420231200 | 2 Other | 12.5% | → |
| 420232100 | 1 Wallets and purses, 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, more than 6,000 yen/piece in value for customs duty | 20% | → |
| 420232200 | 2 Other | 10% | → |
| 420239000 | Other | 4.1% | → |
| 420291000 | With outer surface of leather or of composition leather | 12.5% | → |
| 420292000 | With outer surface of sheeting of plastics or of textile materials | 10% | → |
| 420299010 | 2 Of ivory, of bone, of tortoise-shell, of horn, of antlers, of coral, of mother-of-pearl or of other animal carving material | 4.1% | → |
| 420299020 | 1 Of wood | 3.2% | → |
| 420299090 | 3 Other | 5.8% | → |
| 420310100 | 1 Trimmed with 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 | 40% | → |
| 420310200 | 2 Other | 12.5% | → |
| 420321100 | 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 | 40% | → |
| 420321210 | - In baseball | — | → |
| 420321290 | - Other | — | → |
| 420329110 | - Of leather | 14% | → |
| 420329190 | - Of composition leather | 16% | → |
| 420329200 | 2 Other | 10% | → |
| 420330100 | 1 Trimmed with 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 | 40% | → |
| 420330200 | 2 Other | 12.5% | → |
| 420340100 | 1 Trimmed with 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 | 40% | → |
| 420340200 | 2 Other | 12.5% | → |
| 420500110 | (1)Belts and beltings, combing leathers and intergill-leathers | 25% | → |
| 420500190 | (2)Other | 3.9% | → |
| 420500900 | 2 Other | 12.5% | → |
| 420600000 | Articles of gut (other than silk -worm gut), of goldbeater's skin, of bladders or of tendons. | 3.9% | → |