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and harness, travel goods, handbags and similar containers; articles of animal gut (other than silkworm gut) notes : this chapter does not cover: (a) sterile surgical catgut or similar sterile suture materials (heading 3006); (b) articles of apparel or clothing accessories (except gloves,mittens and mitts
articles their essential character . if, on the other hand, the parts give the articles their essential character, the articles are to be classified in chapter 71. 3. for the purpose of heading 4203, the expression " articles of apparel and clothing accessories" applies, interalia, to gloves, mittens and mitts...
http://www.sportsgoodsindia.org/pdf/Chapter42.pdf