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Heading 4301 : Raw furskins (including heads, tails, paws and other pieces or cuttings, suitable for furriers' use), other than raw hides and skins of heading 41.01, 41.02 or 41.03.
This heading covers the raw (i.e., not tanned or dressed) skins with the hair or wool on, of all animals except the following, which fall in heading 41.01, 41.02 or 41.03 :(a) Bovine animals (including buffalo) (i.e., animals of heading 01.02, see the Explanatory Note to that heading). (b) Equine animals (horses, mules, asses, zebras, etc.). (c) Sheep and lambs (other than Astrakhan, Broadtail, Caracul, Persian or similar lambs, and Indian, Chinese, Mongolian or Tibetan lambs).
The names Astrakhan, Broadtail, Caracul and Persian are used loosely for similar kinds of lambs. However, these terms, when used in relation to furs, denote different qualities of furs, depending upon, for example, the age of the lamb. (d) Goats and kids (other than Yemen, Mongolian or Tibetan goats and kids). (e) Swine, including peccary. (f) Chamois, gazelle and camels (including dromedaries). (g) Elk, reindeer, roebucks and other deer. (h) Dogs.
Furskins are regarded as raw and falling in this heading not only when in the natural state, but also if cleaned and preserved from deterioration, e.g., by drying or salting (wet or dry). The fur may also be pulled or sheared , i.e., the coarse hairs extracted or cut down, or the skin surface may be fleshed or scraped.
Pieces of furskin and parts such as heads, tails and paws, in the raw state, are also classified in this heading unless clearly waste material not suitable for furriers use, in which case they are excluded (heading 05.11).
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