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Heading 4302

Tanned or dressed furskins (including heads, tails, paws and other pieces or cuttings), unassembled, or assembled (without the addition of other materials) other than those of heading 43.03.

4 subheadings

Subheadings

Explanatory Notes

Tanned or dressed furskins (including heads, tails, paws and other pieces or cuttings), unassembled, or assembled (without the addition of other materials) other than those of heading4303

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Whole skins, with or without head, tail or paws, not assembled These subheadings include hides and skins (for example, of sheep) from which not more than the head, paws and tail have been removed, whether or not straightened at the edges, not cut or otherwise worked to shape; they may be dyed and are suitable for use as rugs.

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Of whitecoat pups of harp seal or of pups of hooded seal (blue-backs) See the explanatory note to subheading 4301 80 00 .

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Heads, tails, paws and other pieces or cuttings, not assembled The ‘pieces or cuttings’ of this subheading are clippings resulting from the making-up of furs or the assembling of furskins or parts thereof into squares, rectangles, trapezia or crosses.

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

‘Dropped’ furskins See the HS Explanatory Note to heading 4302 , first paragraph, (2), second subparagraph. ‘Dropped’ furskins, sometimes referred to as ‘stranded’ furskins may also be obtained by: — cutting skins diagonally into narrow strips and reassembling them in their original order, — step-cutting skins and reassembling, to produce a longer but narrower skin.

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Other Subject to the condition that no other materials have been added, these subheadings include: 1.  pieces or cuttings of subheading 4302 20 00 or whole skins, assembled into sacs, plates, crosses or similar semi-manufactures; 2.  bodies intended for making up into fur jackets or coats, and generally consisting of three distinct assemblies of furskins, one in the form of an isosceles...

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Chapter 43 Notes (5)
1. 1. Throughout the Nomenclature references to "furskins", other than to raw furskins of heading 43.01, apply to hides or skins of all animals which have been tanned or dressed with the hair or wool on.
2. 2. This Chapter does not cover: • (a) Birdskins or parts of birdskins, with their feathers or down (heading 05.05 or 67.01); • (b) Raw hides or skins, with the hair or wool on, of Chapter 41 (see Note 1 (c) to that Chapter); • (c) Gloves, mittens and mitts, consisting of leather and furskin or of leather and artificial fur (heading 42.03); • (d) Articles of Chapter 64; • (e) Headgear or parts thereof of Chapter 65; or • (f) Articles of Chapter 95 (for example, toys, games, sports requisites).
3. 3. Heading 43.03 includes furskins and parts thereof, assembled with the addition of other materials, and furskins and parts thereof, sewn together in the form of garments or parts or accessories of garments or in the form of other articles.
4. 4. Articles of apparel and clothing accessories (except those excluded by Note 2) lined with furskin or artificial fur or to which furskin or artificial fur is attached on the outside except as mere trimming are to be classified in heading 43.03 or 43.04 as the case may be.
5. 5. Throughout the Nomenclature the expression "artificial fur" means any imitation of furskin consisting of wool, hair or other fibres gummed or sewn on to leather, woven fabric or other materials, but does not include imitation furskins obtained by weaving or knitting (generally, heading 58.01 or 60.01).

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