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With the exceptions referred to below, this heading covers all articles of apparel, including parts and clothing accessories (muffs, stoles, ties, collars, etc.) made of :
(A) Furskin. (B) Other materials lined with furskin. (C) Other materials having furskin on the outside (except as mere trimming). Fur on a garment would be regarded as mere trimming if constituting, for example, the collar and revers (provided the collar or revers were not so exaggerated as to form virtually a cape or bolero), cuffs or edging to pockets, skirts, coats, etc.
This heading also covers hides or skins tanned or dressed with the hair or wool on, assembled with the addition of other materials (e.g. galloonage) provided that the addition of these other materials does not alter the essential character of the assembly as a furskin.
In addition, the heading covers all other articles, including parts, made of furskin, or in which furskin gives the essential character. Examples are rugs, coverlets, unstuffed pouffes, cases, handbags, game-bags and haversacks, and articles and accessories for use in machinery or mechanical appliances or for industrial purposes (e.g., polishing caps, sleeves for rollers used for painting or decorating). The heading excludes : (a) Articles of the first part of heading 42.02. (b) Gloves, mittens and mitts, of leather and furskin (heading 42.03) (those wholly of furskin remain in this heading). (c) Articles of Chapter 64. (d) Headgear and parts thereof of Chapter 65. (e) Articles of Chapter 95 (for example, toys, games and sports requisites).
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