4302 19 803 0 — 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 4303: whole skins, with or without head, tail or paws, not assembled: other: of sheep or lambs: other: sheepskin for coats

4302 Dug or made fur skins (including hatch heads, tails, paws and other parts or flaps), unassembled or assembled (without adding other materials), other than those specified in heading 4303: - whole skins, without or having a head, tail or legs, unassembled: 4302 11 - - - minks 4302 19 - other 4302 20 - heads, tails, paws and other parts or flaps, unassembled 4302 30 - whole skins and parts or flaps collected

This heading covers: (1) Unassembled skins (including heads, tails, paws and other parts and or flaps), tanned or made with hair or wool, provided that they have not been cut in a special shape for certain purposes. Whole fur skins, tanned or made, unassembled and uncut in a special form or not otherwise treated for a particular purpose, are classified in this heading even if they are suitable for direct use (e.g. as carpets). (2) Assemblies made of tanned or made fur skins or parts thereof (including skins cut by the “sludge” method), stitched together without the addition of other materials, usually in the form of rectangles (including squares), trapezoids or cruciform forms. Sediment skins are skins cut into V- or W-shaped stripes and sewn in the same order to produce longer but narrower fur skins. Dubbing consists in the treatment of the membrane side by an ohm method similar to the treatment of the skin (see general provisions to Chapter 41). Skins treated in this way can usually differ from untreated skins with softness and ductility. Hair or wool can also be treated to improve the appearance or create an imitation of a more valuable type of fur by bleaching, top dyeing or "pointing" (surface coloring with a brush), dyeing, combing, gentrifying and giving shine, including treatment with synthetic resins. It should be noted that skins with hair or wool, not included in heading 4301 (such as stallions, squirrels and sheepskins), in tanned or made form, are classified in this heading. Assemblies of tanned or cut skins or parts thereof of a given heading are semi-finished products consisting of two or more skins or pieces of skins which are stitched together, usually in the form of rectangles (including squares), trapezoids or cruciform forms without the addition of other materials. These semi-finished products are intended for further processing. Such shapes are known as: (1) plates, strata, and stripes – rectangular (including square) assemblies;

(2) cross-shaped assemblies; (3) assemblies (lining or top) – plates in the form of trapezoids, sometimes sewn into a tubular form. Three-sex furs for fur coats or jackets are also included in this heading. They usually consist of three separate fur plates, one of which is in the form of an isosceles trapezoid with an elongated curved base (from which the back will be cut out), and the other two are rectangular (from which the sleeves will be cut out). This heading does not cover: (a) fur skins and assemblies thereof (including heads, paws, tails and other parts or trimmings) in the form of garments or parts thereof or clothing accessories or other articles and finished finishes, ready for direct use or requiring only length fittings to be used as finishes (heading 4303); (b) assemblies (e.g. galoons) consisting of fur skins and other materials (e.g. tails combined with leather or textile material) (heading 4303).

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).