1. -
Throughout the Nomenclature references to “furskins”, other than to raw
furskins of heading 43.01, 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 :
(a)
Birdskins or parts of birdskins, with their feathers or down (heading
05.05 or 67.01);
(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 42.03);
(d)
Articles of Chapter 64;
(e)
Headgear or parts thereof of Chapter 65; or
(f)
Articles of Chapter 95 (for example, toys, games, sports requisites).
3. -
Heading 43.03 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 heading 43.03 or 43.04 as the case may be.
5. -
Throughout the Nomenclature the expression “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,
heading 58.01 or 60.01).