CHAPTER 43

 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

SU

ID

VAT

LVY

EXC

43.01

Raw furskins (excl. raw hides and skins of 41.01, 41.02 or 41.03)

4301.1000.00

Of mink, whole, with or without head, tail or paws

5

5

4301.3000.00

Of lamb, the following : Astrakhan, Broadtail, Caracul, P

5

5

4301.6000.00

Of fox, whole, with or without head, tail or paws

5

5

4301.8000.00

Other furskins, whole, with or without head, tail or paws

5

5

4301.9000.00

Heads, tails, paws and other pieces or cuttings, suitable for furriers' use

5

5



HEADING/
H.S.CODE

DESCRIPTION

SU

ID

VAT

LVY

EXC

43.02

Tanned or dressed furskins (excl. 43.03)

4302.1100.00

Of mink

10

5

4302.1900.00

.

10

5

4302.2000.00

Heads, tails, paws and other pieces or cuttings, not assembled

10

5

4302.3000.00

Whole skins and pieces or cuttings thereof, assembled

10

5

43.03

Articles of apparel, clothing accessories, etc, of furskin

4303.1000.00

Articles of apparel and clothing accessories

20

5

4303.9000.00

Other articles of furskins, nes

10

5

43.04

Artificial fur and articles thereof

4304.0000.00

.

20

5