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Current tariff classification

Schedule 3 - Section VIII

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 silk-worm gut)

Chapter 43 - Furskins and artificial fur; manufactures thereof


 

Notes.

  1. Throughout this Schedule references to "furskins", other than to raw furskins of 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:
    1. Birdskins or parts of birdskins, with their feathers or down (0505 or 6701.00.00);
    2. Raw hides or skins, with the hair or wool on, of Chapter 41 (see Note 1(c) to that Chapter);
    3. Gloves, mittens and mitts, consisting of leather and furskin or of leather and artificial fur (4203);
    4. Articles of Chapter 64;
    5. Headgear or parts thereof of Chapter 65; or
    6. Articles of Chapter 95 (for example, toys, games, sports requisites).
  3. 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 4303 or 4304 as the case may be.
  5. Throughout this Schedule "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, 5801 or 6001).
4301
Raw furskins (including heads, tails, paws and other pieces or cuttings, suitable for furriers’ use), other than raw hides and skins of 4101, 4102 or 4103
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 4303
4303
Articles of apparel, clothing accessories and other articles of furskin
4304
Artificial fur and articles thereof
Reference
Number
Statistical
Code
UnitGoods
Rate#Tariff concession orders
4301RAW FURSKINS (INCLUDING HEADS, TAILS, PAWS AND OTHER PIECES OR CUTTINGS, SUITABLE FOR FURRIERS' USE), OTHER THAN RAW HIDES AND SKINS OF 4101, 4102 OR 4103:
4301.10.00 01 No- Of mink, whole, with or without head, tail or paws
Free View TCOs for 4301.10.00
4301.30.00 03 No- Of lamb, the following: Astrakhan, Broadtail, Caracul, Persian and similar lamb, Indian, Chinese, Mongolian or Tibetan lamb, whole, with or without head, tail or pawsFree View TCOs for 4301.30.00
4301.60.00 06 No - Of fox, whole, with or without head, tail or pawsFree View TCOs for 4301.60.00
​4301.80.00 09 No - Other furskins, whole, with or without head, tail or paws Free View TCOs for 4301.80.00
4301.90.00 08 ..- Heads, tails, paws and other pieces or cuttings, suitable for furriers' useFree View TCOs for 4301.90.00
Reference
Number
Statistical
Code
UnitGoods
Rate#Tariff concession orders
4302TANNED 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 4303:
4302.1- Whole skins, with or without head, tail or paws, not assembled:
4302.11.00 10 No-- Of mink5%
DCS:4%
DCT:5%
View TCOs for 4302.11.00
4302.19-- Other: View TCOs for 4302.19
4302.19.10 50 No--- Of rabbit or hare
5%
DCS:4%
DCT:5%
View TCOs for 4302.19.10
4302.19.90 56 No--- OtherFree View TCOs for 4302.19.90
4302.20.00 14 .. - Heads, tails, paws and other pieces or cuttings, not assembledFree​
View TCOs for 4302.20.00
4302.30.00 15 ..- Whole skins and pieces or cuttings thereof, assembled5% View TCOs for 4302.30.00
Reference
Number
Statistical
Code
UnitGoods
Rate#Tariff concession orders
4303ARTICLES OF APPAREL, CLOTHING ACCESSORIES AND OTHER ARTICLES OF FURSKIN:
​4303.10.00 19 No - Articles of apparel and clothing accessories5% View TCOs for 4303.10.00
View TCOs for 4303.10
4303.90.00 24 .. - Other5% View TCOs for 4303.90.00
Reference
Number
Statistical
Code
UnitGoods
Rate#Tariff concession orders
4304ARTIFICIAL FUR AND ARTICLES THEREOF:
4304.00.10 55 ..--- Articles partly or wholly made upFree
View TCOs for 4304.00.10
4304.00.90 22 ..--- Other5%
DCS:4%
DCT:5%
View TCOs for 4304.00.90


Footnote

V.1

Operative 1/7/24

# Unless otherwise indicated NZ, PG, FI, DC, LDC and SG rates are Free.

The SG​ rate cannot be used to claim preferential tariff treatment for goods that are the produce or manufacture of Singapore unless the goods were imported before 1 December 2020.

Unless otherwise indicated general rate applies for CA.

Unless indicated in the relevant Schedule, rates for originating goods under a free trade agreement are Free.

DCS denotes the rate for countries and places listed in Part 4 of Schedule 1 to the Customs Tariff Regulations 2004.

DCT denotes the rate for HK, KR, SG and TW.

If no DCT rate shown, DCS rate applies. If no DCT or DCS rate shown, general rate applies.

From 25 April 2022 the amount of duty applied to additional duty goods, in accordance with ​section 18A of the Customs Tariff Act 1995, is equal to the general rate of duty plus an amount equal to 35% of the value of the goods.

From 4 July 2022, goods of Ukraine, in accordance with proposed section 18B of the Customs Tariff Act 1995, are Free.

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