Yes. Heading 4201 explicitly covers leads and similar animal accessories 'of any material,' so a nylon dog leash and a leather horse lead are both classified here. This material-neutral rule is a key distinction from most other headings in the leather chapter, where the composition of the outer surface drives classification.

Both saddles and saddle bags are specifically named in heading 4201, so a combined set imported together would remain in 4201 as a composite article. If the bags were imported separately and could function independently as luggage or travel goods, a classification review against heading 4202 would be warranted, but purpose-built saddlebags designed for equestrian use are squarely within 4201.