Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut)

Entry 42 covers finished leather products used for riding and animal equipment, including saddles, bridles, reins, harnesses, and related accessories. It encompasses any article primarily composed of leather that functions as saddlery or harness gear, but excludes other leather goods such as footwear, bags or apparel which fall under different Schedule B headings.