Mittens and mitts
Leather sports mittens and mitts for athletic use
HSN 4203 21 20 (Mittens and mitts) is subject to the ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT), which prohibits import of seal skin in any form. Importers must confirm that the leather or composition leather used in the consignment does not constitute seal skin before filing the bill of entry.
- Material declaration from exporter
- Import policy compliance from DGFT
- 1Verify that the leather or composition leather in the consignment is not derived from seal skin in any form. Import of seal skin in any form is Prohibited under the ITC (HS) policy, and a consignment containing seal-skin material is liable to outright confiscation at the port of entry.ITC (HS) Prohibited import policy, Chapter 42
- 2Obtain a material-origin declaration from the foreign supplier confirming the species and source of the leather used, and retain it as supporting documentation at the bill of entry. Customs officers may call for this declaration to verify compliance with the seal-skin prohibition.ITC (HS) import policy, Chapter 42 · Customs Act, 1962
The single most common error on this tariff line is assuming that a general description of 'leather' or 'composition leather' is sufficient to satisfy the seal-skin prohibition. Customs may require documentary evidence of species origin at the bill of entry; an exporter's invoice that merely states 'genuine leather' without specifying the animal source can trigger detention and a show-cause notice under the Customs Act, 1962.