Chapter 43

Furskins and artificial fur; manufactures thereof

Section VIII — Raw hides and skins, leather, furskins and articles thereof; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silkworm gut) · 4 headings · 12 subheadings

Duty in chapter 43 at a glance

Counted across the 45 US national lines beneath this chapter's subheadings. It says what kind of chapter this is before you read ninety headings to find out.

Duty-free lines
20 of 45 stating a rate
Ad valorem range
1.5% – 6.5%

Preference programmes appearing in this chapter

AAUBHCLCODEILJOKRMAOMPPAPESSG

Named from General Note 3(c)(i). A programme appearing here does not mean it applies to your goods — that depends on the line, the origin and the agreement's rules of origin.

What this chapter excludes

These notes push goods out of chapter 43 even when a subheading's wording seems to fit. They are the fastest way to find out you are in the wrong chapter.

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 equipment).

5. Throughout the tariff schedule the expression "artificial fur" means any imitation of furskin consisting of wool, hair or other fibers 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).

Legal notes

Reproduced from the published tariff schedule. Section and chapter notes are binding and part of the nomenclature; statistical notes are US reporting rules and are not classification law.

Chapter 43 — Notes

Legal Notes of the Harmonized System. Binding, and part of the international nomenclature.

1. Throughout the tariff schedule 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 equipment).

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 tariff schedule the expression "artificial fur" means any imitation of furskin consisting of wool, hair or other fibers 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).

Notes are reproduced from the published tariff schedule. They govern classification, but reading them is not the same as applying them to your goods — that is what a broker or a binding ruling is for.

Headings in chapter 43

Common questions

What does HS chapter 43 cover?

Furskins and artificial fur; manufactures thereof. It contains 4 headings and 12 six-digit subheadings, and sits in Section VIII (raw hides and skins, leather, furskins and articles thereof; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silkworm gut)).

What is excluded from chapter 43?

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;

Are chapter 43's notes legally binding?

This chapter carries 11 binding note paragraph(s) — legal notes of the Harmonized System, plus any US-specific Additional U.S. Notes. They decide classification, and they outrank the wording of an individual subheading.