4301 80 — Raw furskins, whole, with or without heads, tails or paws (excl. those of mink, lamb - Astrachan, Caracul, Persian, Broadtail and similar, and Indian, Chinese, Mongolian or Tibetan - and fox)

4301 Raw furskins (including heads, tails, paws and other pieces or cuttings, suitable for furriers' use), other than raw hides and skins of heading 4101, 4102 or 4103: 4301 10 – Of mink, whole, with or without head, tail or paws 4301 30 – Of lambs of the following breeds: Astrakhan, Broadtail, Caracul, Persian and similar breeds, and of lambs of Indian, Chinese, Mongolian or Tibetan breeds, whole, with or without head, tail or paws 4301 60 – Of fox, whole, with or without head, tail or paws 4301 80 – Other furskins, whole, with or without head, tail or paws 4301 90 – Heads, tails, paws and other pieces or cuttings, suitable for furriers' use

This heading covers raw (i.e., untanned or undressed) furskins with the hair or wool on, of all animals, other than the following, which fall in heading 4101, 4102 or 4103: (a) bovine animals (including buffalo) (i.e., animals of heading 0102, see the Explanatory Note to that heading); (b) equine animals (horses, mules, asses, zebras, etc.); (c) sheep and lambs (other than lambs of the Astrakhan, Broadtail, Caracul, Persian or similar breeds, and lambs of the Indian, Chinese, Mongolian or Tibetan breeds). The names "Astrakhan, Broadtail, Caracul and Persian breeds" are used in a broad sense in respect of similar breeds of lambs. However, when used in respect of fur, these terms denote fur having different characteristics depending, for example, on the age of the lamb; (d) goats and kids (other than Yemen, Mongolian or Tibetan goats and kids); (e) swine, including peccary; (f) wild goats, or chamois, gazelles and camels (including dromedaries); (g) elk, reindeer, roebucks and other deer; (h) dogs. Furskins are regarded as raw and fall in this heading not only when they are in their natural state, but also if cleaned and preserved from decay, for example, by drying or salting (wet-salting or dry-salting). The fur may also have been "plucked" or "sheared", i.e., with the coarse hair removed or the pelage clipped, or the pelt may have been "fleshed" or had the subcutaneous layer removed. Pieces of furskins and parts such as heads, tails and paws, in the raw state, also fall in this heading, other than materials identifiable

as waste unsuitable for uprooting work not included in this case (heading 0511).

Notes

English text as published in Annex I to Regulation (EU) 2021/1832 (Combined Nomenclature). The EAEU tariff and the EU nomenclature copy these notes from the same convention. For a Russian declaration the binding version is the Russian one: Annex to Decision No 80 of the EEC Council of 14 September 2021.

1. Throughout the nomenclature, references to ‘furskins’, other than to raw furskins of heading 4301, 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 0505 or 6701);

(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 4203);

(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 4303 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 4303 or 4304, 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 5801 or 6001).