4304 00 — Artificial fur and articles thereof (excl. gloves made of leather and artificial fur, footware and headgear and parts thereof, and goods of chapter 95, e.g. toys, games and sports equipment)

4304 Artificial fur and articles thereof

The term "artificial fur" means material consisting of wool, hair or other fibres (including chenille yarn) gummed or sewn on to leather, woven fabric or other material in such a way as to imitate furskin; however, the description does not extend to woven or knitted pile fabrics, sometimes known as "fur fabrics" (generally heading 5801 or 6001), nor to "pointed" furs, i.e., furskins with additional hair inserted. The heading covers such material in the piece, as well as articles (including apparel and clothing accessories) made from it which meet the same criteria as those set out in the Explanatory Note to heading 4303 in respect of similar articles of furskin. The heading also covers artificial tails made by assembling fur fibres or hair on a core of leather or on a cord. However, artificial tails consisting of several natural tails or of fur waste sewn on a core are excluded (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).