Heading 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 heading 4303

17 declarable lines

Heading 4302 covers furskins that have been tanned or dressed rather than left raw, plus heads, tails, paws, and cut pieces of such skins. It splits first by form: whole skins not assembled (4302.11 and 4302.19), pieces and cuttings not assembled (4302.20), and skins or pieces assembled without adding other materials (4302.30). Within whole skins, the species decides the line, and for many species the rate also depends on whether the skin is dyed.

Products in this heading

Tanned whole mink skins
Dyed fox skins ready for a furrier
Tanned racoon skins
Tanned rabbit or hare skins
Fur heads, tails and paws sorted for furriers use
Assembled fur plates made only of fur pieces sewn together
Dyed fur cuttings and trimmings in bulk

How to choose the right subheading

Form of the goods: whole skins, loose pieces and cuttings, or pieces sewn together into an assembled article.
Species of the furskin, since mink, rabbit, lamb, and species such as fox, racoon, beaver or marten fall on separate lines.
Whether the skin or piece is dyed or not dyed, which changes the line and the rate for many species.
Whether anything other than furskin is added, since assembly with other materials moves the goods out of heading 4302.
For mink, whether the skin is Kolinsky or other mink.

Often confused with

Raw, untanned furskins
Heading 4302 starts only after tanning or dressing.
Heading 4301
Finished fur coats, jackets and fur stoles
Made-up furskin apparel and accessories are classified in 4303.
Heading 4303
Artificial fur and articles made from it
Fur made from synthetic fibers is not a furskin of chapter 43 heading 4302.
Leather jackets and other leather clothing
Leather apparel is classified by leather article headings, not as furskin.
Heading 4203
Textile coats with a fur collar or cuff trim
The garment takes its textile heading when fur is only a trimming, not the body.

Frequently asked questions

What is the HTS code for tanned whole mink skins?

Tanned whole mink skins, other than Kolinsky, are classified under 4302.11.00.20 and carry a general (MFN) rate of 2.1%. Kolinsky mink skins go under 4302.11.00.10 at the same general (MFN) rate of 2.1%.

What is the duty on tanned rabbit skins?

Whole tanned rabbit or hare skins are classified under 4302.19.55.00 and the general (MFN) rate is 2.7%.

How do I classify fur pieces sewn together into plates?

If the pieces are assembled without adding other materials, the goods are classified under 4302.30.00.00 at a general (MFN) rate of 5.3%. Loose, unassembled heads, tails and paws of mink, fox, racoon and similar species go under 4302.20.30.00 at 2.1%.

Guide written from the official schedule text. Rates quoted are general (MFN) rates; check the line page for trade agreement rates and the classification of your exact product.