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Customs Tariff Act 1987
Part 43
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Chapter 43
Furskins and artificial fur; manufactures thereof
1 .-Throughout this Schedule references to “furskins”, other than to raw furskins of 4301, apply to hides or skins of all animals which have been tanned or dressed with the hair on.
(a) Birdskins or parts of birdskins, with their feathers or down (0505 or 6701.00.00);
(b) Raw hides or skins, with the hair on, of Chapter 41 (see Note 1 (c) to that Chapter);
(c) Gloves consisting of leather and furskin or of leather and artificial fur (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.-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 4303 or 4304.00 as the case may be.
5.-Throughout this Schedule “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, 5801 or 6001).
| 4301 | RAW FURSKINS (INCLUDING HEADS, TAILS, PAWS AND OTHER PIECES OR CUTTINGS, SUITABLE FOR FURRIERS’ USE), OTHER THAN RAW HIDES AND SKINS OF 4101, 4102 or 4103: | |
| ---------- | ----------------------------------------------------------------------------------------------------------------------------------------------------------- | --- |
| 4301.10.00 | - Of mink, whole, with or without head, tail or paws | 2% |
| 4301.20.00 | -Of rabbit or hare, whole, with or without head, tail or paws | 2% |
| | SCHEDULE 3—continued | |
| ---------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --------- |
| 4301.30.00 | -Of lamb, the following: Astrakhan, Broadtail, Caracul, Persian and similar lamb, Indian, Chinese, Mongolian or Tibetan lamb, whole, with or without head, tail or paws | 2% |
| 4301.40.00 | - Of beaver, whole, with or without head, tail or paws | 2% |
| 4301.50.00 | - Of musk-rat, whole, with or without head, tail or paws | 2% |
| 4301.60.00 | - Of fox, whole, with or without head, tail or paws | 2% |
| 4301.70.00 | - Of seal, whole, with or without head, tail or paws | 2% |
| 4301.80.00 | - Other furskins, whole, with or without head, tail or paws | 2% |
| 4301.90.00 | - Heads, tails, paws and other pieces or cuttings, suitable for furriers’ use | 2% |
| 4302 | 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 4303: | |
| 4302.1 | -Whole skins, with or without head, tail or paws, not assembled: | |
| 4302.11.00 | - - Of mink | 15%DC:10% |
| 4302.12.00 | - - Of rabbit or hare | 15%DC:10% |
| 4302.13.00 | - - Of lamb, the following: Astrakhan, Broadtail, Caracul, Persian and similar lamb, Indian, Chinese, Mongolian or Tibetan lamb | 15%DC:10% |
| 4302.19.00 | - - Other | 15%DC:10% |
| 4302.20.00 | -Heads, tails, paws and other pieces or cuttings, not assembled | 15%DC:10% |
| 4302.30.00 | - Whole skins and pieces or cuttings thereof, assembled | 15%DC:10% |
| 4303 | ARTICLES OF APPAREL, CLOTHING ACCESSORIES AND OTHER ARTICLES OF FURSKIN: | |
| 4303.10.00 | - Articles of apparel and clothing accessories | 25%DC:15% |
| 4303.90.00 | - Other | 25%DC:15% |
| 4304.00 | ARTIFICIAL FUR AND ARTICLES THEREOF: | |
| 4304.00.10 | - - -Articles partly or wholly made up | 25%DC:15% |
| 4304.00.90 | - - -Other | 10% DC:5% |
Section IX
Wood and articles of wood; wood charcoal; cork and articles of cork; manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork