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Heading 4304 : Artificial fur and articles thereof.
The expression artificial fur means a material consisting of wool, hair or other fibres (including fibres in the form of chenille yarn) gummed or sewn on to leather, woven fabric or other material in a manner imitating furskins; the description does not, however, extend to woven or knitted long pile fabrics of the kind sometimes known as fur fabric (generally heading 58.01 or 60.01), nor to pointed furs, i.e., real furs in which additional hairs have been inserted.
This heading applies to such material in the piece and to articles (including apparel and clothing accessories) made therefrom, subject to the same qualifications as are referred to in the Explanatory Note to heading 43.03 as regards similar articles of real furskin.The heading applies also to artificial tails made by assembling fibres of fur or hair fibres on a core of leather or cord. Fabricated tails consisting of a number of real tails or scraps of fur threaded on a core are, however, excluded (heading 43.03).
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