WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
43.01 - Raw furskins (including heads, tails, paws and other pieces or cuttings, suitable for furriers' use), other than raw hides and skins of heading 41.01,41.02 or 41.03. 430 1.10 4301.30 - Of mink, whole, with or without head, tail or paws - Of lamb, the following : Astrakhan, Broadtail, Caracul, Persian and similar lamb, Indian, Chinese, Mongolian or Tibetan lamb, whole, with or without head, tail or paws 430 1.60 - Of fox, whole, with or without head, tail or paws 4301.80 4301.90 - Other furskins, whole, with or without head, tail or paws - Heads, tails, paws and other pieces or cuttings, suitable use for furriers' This heading covers the raw (i.e., not tanned or dressed) skins with the hair or wool on, of all animals except the following, which fall in heading 41.01,41.02 or 41.03 : (a) Bovine animals (including buffalo) (i.e., animals of heading 01.02, see the Explanatory Note to that heading). (b) Equine animals (horses, mules, asses, zebras, etc.). (c) Sheep and lambs (other than Astrakhan, Broadtail, Caracul, Persian or similar lambs, and Indian, Chinese, Mongolian or Tibetan lambs). The names Astrakhan, Broadtail, Caracul and Persian are used loosely for similar kinds of lambs. However, these terms, when used in relation to furs, denote different qualities of furs, depending upon, for example, the age of the lamb. (d) Goats and kids (other than Yemen, Mongolian or Tibetan goats and kids). (e) Sw-ine,including peccary. (f) Chamois, gazelle and camels (including dromedaries). (g) Elk, reindeer, roebucks and other deer. (h) Dogs. Furskins are regarded as raw and falling in this heading not only when in the natural state, but also if cleaned and preserved fi-om deterioration, e.g., b drying or salting (wet or dry). The fur may also be " pulled " or '"sheared ", i.e., the coarse airs extracted or cut down, or the skin surface may be " fleshed " or scraped. K Pieces of furskin and parts such as heads, tails and aws, in the raw state, are also classified in this heading unless clearly waste material not suita le for b i e r s ' use, in which case they are excluded (heading 05.11). E 43.02- Tanned or dressed furskins (including heads, tails? paws and other pieces or cuttings), unassembled, or assembled (wlthout the ad&bon of other materials) other than those of heading 43.03. - Whole skins, with or without head, tail or paws, not assembled : 4302.11 - - Ofmink 4302.19 - - Other - Heads, tails, paws and other pieces or cuttings, not assembled 4302.30 - Whole skins and pieces or cuttings thereof, assembled 4302.20 This heading covers : (I) Unassembled hides or skins (includin heads, tails, aws and other pieces or cuttings) tanned or dressed with the hair or woo on rovided at they have not been cut to shape for specific uses. Tanned or dressed whole skins, unassembled and not cut to shape or otherwise processed for s ecific uses, remain in this heading, even if they can be put to immediate use (for examp e, as rugs). P R tg (2) Assemblies of tanned or dressed furskins or parts thereof (including "dropped" skins), sewn together without the addition of other materials usually in rectangles (including squares), trapeziums or crosses. " Dropped furskins " are firskins which have been cut into V- or W-sha ed strips, and reassembled in their original order so as to obtain a longer but narrower furs n. B Taming consists of the treatment of the flesh side b methods analogous to those used in the manufacture of leather (see the General ~ x ~ l a n a t o r ~ Kto o tChapter e 41). The skins so treated may generally be distinguished from raw sluns by their sofiness and pliability. The hair or wool may also be treated to improve its appearance or to imitate finer fix b such processes as bleaching, blending or " top ing " (surface dyein by means of a brush?, dye~ng,combing, trimming and glosstng, inclu ng treatment with arti icial resins. B f It is to be noted that skins with the hair or wool on, of the kinds excluded fiom heading 43.01 (such as pony skins, calfskins, and sheepskins), fall in this heading if tanned or dressed. The assemblies of tanned or dressed furskins or parts thereof of this heading are semi-manufactures consisting of two or more skins or pieces of skin which have been sewn together, usually in the form of rectangles (including squares), tra eziums or crosses without the addition of other materials. These semi-manufactures are intende to be further worked. a Such forms are known as : (1) Plates, mats and strips - rectangular (including square) assemblies. (2) Crosses - cruciform assemblies. (3) Sacs (linings or robes) tubular form. - assemblies in the form of a trapezium, sometimes sewn into Bodies for making fur coats or jackets also fall in this heading. They usually consist of three separate assemblies of h k i n , one in the form of isosceles trapezium with a lon curved base (from which the back will be cut) and the other two in rectangular form (from w ich the front and sleeves will be cut). fi The heading excludes : (a) Furskins and assemblies of furskins (including heads, paws, tails and other pieces or cuttings in the rough form of garments or parts or accessories of arrnents or of other articles, and &heed trimmings ready for use as such or requiring only to e cut to length in order to be applied as a trimming (heading 43.03). % (b) Assemblies (for example, galloonage) consisting of furskins and other materials (e.g., tails combined with leather or textile fabric) (heading 43.03).
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.- 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.- 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.- 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.- 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).