4303 10 — Articles of apparel and clothing accessories of furskin (excl. gloves made of leather and furskin, footware and headgear and parts thereof)

4303 Articles of apparel, clothing accessories and other articles of furskin: 4303 10 – Articles of apparel and clothing accessories 4303 90 – Other

Subject to the exclusions mentioned below, this heading covers all articles of apparel, including parts of apparel and clothing accessories (muffs, boas, ties, collars, etc.), made of: (A) Furskin. (B) Other materials lined with furskin. (C) Other materials to which furskin is attached on the outside (other than where the furskin is mere trimming). Furskin is regarded as used merely as trimming if, for example, it forms the collar and lapels (provided the collar and lapels are not so enlarged as to become in effect a cape or bolero), the cuffs or the edging of pockets, skirts, coats, etc. The heading also covers hides and skins tanned or dressed with the hair or wool on, sewn into plates with the addition of other materials (for example, braid), provided that the addition of these materials does not change the essential character of the plate as fur. The heading further covers all other articles, including parts, made of furskin or in which furskin gives the essential character. Examples are rugs, bedspreads, unstuffed pouffes, suitcases, handbags, game bags and soldiers' knapsacks, as well as articles and accessories for use in machinery or mechanical appliances or for industrial purposes (for example, polishing pads, covers for paint rollers used for painting or decorating). The heading excludes: (a) Articles of the first part of heading 4202;

(b) Gloves, mittens and mitts of leather and furskin (heading 4203) (if made wholly of furskin, they fall 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).

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).