Furskins
and artificial fur; manufactures thereof
Notes.
1.‑ Throughout the Nomenclature references to
"furskins", other than to raw furskins of heading 43.01, 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 05.05 or
67.01);
(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 42.03);
(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
43.03 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 43.03 or 43.04 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 58.01 or 60.01).
|
Heading |
H.S.Code |
Description |
Statutory Rate of Import Duty |
Statistical Unit |
Statutory Rate of Export Duty |
|
(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
|
43.01 |
|
Raw furskins (including
heads, tails, paws and other pieces or cuttings, suitable for
furriers' use), other than raw hides and skins of heading
41.01, 41.02 or 41.03. |
|
|
|
|
|
4301.10.00 |
-Of mink, whole, with or without head, tail or paws |
32.5% |
kg |
Free |
|
|
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 |
32.5% |
kg |
Free |
|
|
4301.60.00 |
-Of fox, whole, with or without head, tail or paws |
32.5% |
kg |
Free |
|
|
4301.70.00 |
-Of seal, whole, with or without head, tail or paws |
32.5% |
kg |
Free |
|
|
4301.80.00 |
-Other furskins, whole, with or without head, tail or paws |
32.5% |
kg |
Free |
|
|
4301.90.00 |
-Heads, tails, paws and other pieces or cuttings, suitable for furriers' use |
32.5% |
kg |
Free |
|
43.02 |
|
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 43.03. |
|
|
|
|
|
|
-Whole skins, with or
without head, tail or paws, not assembled: |
|
|
|
|
|
4302.11.00 |
--Of mink |
22.5% |
kg |
Free |
|
|
4302.13.00 |
--Of lamb, the following: Astrakhan, Broadtail, Caracul, Persian and similar lamb,
Indian, Chinese, Mongolian or Tibetan lamb |
22.5% |
kg |
Free |
|
|
4302.19.00 |
--Other |
22.5% |
kg |
Free |
|
|
4302.20.00 |
-Heads, tails, paws and other pieces or cuttings, not assembled |
22.5% |
kg |
Free |
|
|
4302.30.00 |
-Whole skins and pieces or cuttings thereof, assembled |
22.5% |
kg |
Free |
|
43.03 |
|
Articles of apparel, clothing
accessories and other articles of furskin. |
|
|
|
|
|
4303.10.00 |
-Articles of apparel and clothing accessories |
32.5% |
kg |
Free |
|
|
4303.90.00 |
-Other |
32.5% |
kg |
Free |
|
43.04 |
4304.00.00 |
Artificial fur and
articles thereof. |
32.5% |
kg |
Free |