CHAPTER 43 · LEGAL NOTES
Chapter 43
The 26 legal notes below govern classification under Chapter 43. They are part of the official Harmonized Tariff Schedule and are cited verbatim in CBP rulings.
As of June 9, 2026
Chapter notes
Note 1
Chapter Note 1: Throughout the tariff schedule references to "furskins", other than to raw furskins of heading 4301, apply to hides or skins of all animals which have been tanned or dressed with the hair or wool on.
Note 2
Chapter Note 2: This chapter does not cover: (a) Birdskins or parts of birdskins, with their feathers or down (heading 0505 or 6701); (b) Raw hides or skins, with the hair or wool on, of chapter 41 (see note 1(c) to that chapter); (c) Gloves, mittens and mitts consisting of leather and furskin or of leather and artificial fur (heading 4203); (d) Articles of chapter 64; (e) Headgear or parts thereof of chapter 65; or (f) Articles of chapter 95 (for example, toys, games, sports equipment).
Note 2
Chapter Note 2: 1%2/ 1 Unit Rates of Duty of Quantity Article Description Stat. Suffix Heading/ Subheading 1 2 General Special 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: 4302 Whole skins, with or without head, tail or paws, not assembled:
Note 3
Chapter Note 3: Heading 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.
Note 4
Chapter Note 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 heading 4303 or 4304 as the case may be.
Note 5
Chapter Note 5: Throughout the tariff schedule the expression "artificial fur" means any imitation of furskin consisting of wool, hair or other fibers gummed or sewn on to leather, woven fabric or other materials, but does not include imitation furskins obtained by weaving or knitting (generally, heading 5801 or 6001). Unit Rates of Duty of Quantity Article Description Stat. Suffix Heading/ Subheading 1 2 General Special Raw furskins (including heads, tails, paws and other pieces or cuttings, suitable for furriers' use), other than raw hides and skins of heading 4101, 4102 or 4103: 4301
footnote
See 9903.88.15.
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Classify under Chapter 43 with confidence
TariffLens applies the legal notes above automatically when classifying — citing the relevant note in every GRI reasoning chain.