WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
43.03 - Articles of apparel, clothing accessories and other articles of furskin. - Articles of apparel and clothing accessories 4303.90 - Other 4303.10 With the exceptions referred to below, this heading covers all articles of apparel, including parts and clothing accessories (muffs, stoles, ties, collars, etc.) m d e of: (A) Furskin. (B) Other materials lined with furskin. (C) Other materials having furskin on the outside (except as mere trimming). Fur on a garment would be regarded as mere trimming if constituting, for example, the collar and revers rovided the collar or revers were not so exaggerated as to form virtually a cape or bolero), cu s or edging to pockets, skirts, coats, etc. # This headin also covers hides or skins tanned or dressed with the hair or wool on, assembled with the adhion of other materials (e.g. galloonage) provided that the addition of these other materials does not alter the essential character of the assembly as a furskin. In addition, the heading covers all other articles, including parts, made of furskin, or in which hrskin gives the essential character. Examples are ru s, coverlets, unstuffed pouffes, cases, handbags, game-bags and haversacks, and articles an accessones for use in machinery or mechanical appliances or for industrial purposes (e.g., polishing caps, sleeves for rollers used for painting or decorating). a The heading excludes : (a) Articles of the first part of heading 42.02. (b) Gloves, mittens and mitts, of leather and furskin (heading 42.03) (those wholly of furskin remain in this heading). (c) Articles of Chapter 64. (d) Headgear and parts thereof of Chapter 65. (e) Articles of Chapter 95 (for example, toys, games and sports requisites).
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).