HTS heading · chapter 43
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
Analysis
Heading 4302 of the Harmonized Tariff Schedule covers 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. It divides into 4 six-digit subheadings and 12 eight-digit tariff lines, with 17 ten-digit statistical suffixes below them.
None of its 12 lines is duty-free at the general rate. Rates run from 1.5% to 5.6% with a median of 2.2%, so the line you choose sets the duty.
The largest subheadings are 4302.19 (other, 7 lines), 4302.20 (heads, tails, paws and other pieces or cuttings…, 3 lines), 4302.11 (unnamed, 1 line) and 4302.30 (unnamed, 1 line).
By Census's concordance, most of its statistical lines are made by Leather and Hide Tanning and Finishing (316110). Those are the NAICS industries a US producer of these goods would report under.
Its median rate of 2.2% sits at the 57th percentile of the headings in chapter 43.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 4302.11.00 | Whole skins, with or without head, tail or paws, not assembled: of mink | 2.1% |
| 4302.19.13 | Of lamb, the following: Astrakhan, Broadtail, Caracul, Persian and similar lamb, Indian, Chinese, Mongolian or Tibetan lamb | 2.2% |
| 4302.19.15 | Of silver, black or platinum fox (including those of any fox which is a mutation, or type developed, from silver, black or platinum foxes) | 5.6% |
| 4302.19.30 | Other: not dyed | 1.5% |
| 4302.19.45 | Other: dyed | 2.2% |
| 4302.19.55 | Other: of rabbit or hare | 2.7% |
| 4302.19.60 | Other: not dyed | 3.5% |
| 4302.19.75 | Other: dyed | 1.7% |
| 4302.20.30 | Of beaver, Caracul or Persian lamb, chinchilla, ermine, fisher, fitch, fox, Kolinsky, leopard, lynx, marten, mink, nutria, ocelot, otter, pony, racoon, sable or wolf | 2.1% |
| 4302.20.60 | Other: not dyed | 3.5% |
| 4302.20.90 | Other: dyed | 1.7% |
| 4302.30.00 | Whole skins and pieces or cuttings thereof, assembled | 5.3% |