HTS heading · chapter 43
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 4103
Analysis
Heading 4301 of the Harmonized Tariff Schedule covers 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 4103. It divides into 5 six-digit subheadings and 6 eight-digit tariff lines, with 18 ten-digit statistical suffixes below them.
5 of its 6 lines with a percentage rate are duty-free at the general rate (83%) and 1 are dutiable, from duty-free up to 5.1%. The median line pays duty-free.
The spread of 5.1 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 5.1%, applies to 4301.60.30 (of silver, black or platinum fox (including those…).
Its median rate of duty-free sits at the 14th percentile of the headings in chapter 43.
The largest subheadings are 4301.60 (of fox, whole, with or without head, tail or paws, 2 lines), 4301.10 (unnamed, 1 line), 4301.30 (unnamed, 1 line) and 4301.80 (unnamed, 1 line).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 4301.10.00 | Of mink, whole, with or without head, tail or paws | 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 | Free |
| 4301.60.30 | Of silver, black or platinum fox (including those of any fox which is a mutation, or type developed, from silver, black or platinum foxes) | 5.1% |
| 4301.60.60 | Of fox, whole, with or without head, tail or paws: other | Free |
| 4301.80.02 | 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 4103: other furskins, whole, with or without head, tail or paws | Free |
| 4301.90.00 | Heads, tails, paws and other pieces or cuttings, suitable for furriers' use | Free |