HTS chapter · section VIII
Chapter 43
Hides, skins, leather and furskins
Chapter 43 of the Harmonized Tariff Schedule sits in section VIII (hides, skins, leather and furskins). It has 4 headings and 21 eight-digit tariff lines.
The spread of 6.5 percentage points between the cheapest and dearest lines makes misclassification expensive here.
6 of its 21 lines with a percentage rate are duty-free at the general rate (29%) and 15 are dutiable, from duty-free up to 6.5%. The median line pays 2.1%.
The most finely divided heading is 4302 (tanned or dressed furskins (including heads, tails, paws and other pieces or…), with 12 lines; fine division usually means the rates or the trade statistics differ enough to be worth separating.
The heading with the highest median rate is 4304 (artificial fur and articles thereof) at 6.5%.
Its headings are 4301 (raw furskins (including heads, tails…), 4302 (tanned or dressed furskins (including…), 4303 (articles of apparel, clothing…) and 4304 (artificial fur and articles thereof).
Headings
| Heading | Description | Lines | Free | Median rate |
|---|---|---|---|---|
| 4301 | Raw furskins (including heads, tails, paws and other pieces or cuttings, suitable for furriers' use), other than raw hides and skins of heading 4101, 4102 or… | 6 | 5 | duty-free |
| 4302 | Tanned or dressed furskins (including heads, tails, paws and other pieces or cuttings), unassembled, or assembled (without the addition of other materials)… | 12 | 0 | 2.2% |
| 4303 | Articles of apparel, clothing accessories and other articles of furskin | 2 | 1 | 2% |
| 4304 | Artificial fur and articles thereof | 1 | 0 | 6.5% |