4301 - 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:

Heading 4301 encompasses raw, undressed furskins that are suitable for use by furriers. This includes whole skins as well as detached pieces such as heads, tails, and paws, provided they meet the furrier's use criterion. Crucially, this heading specifically excludes raw hides and skins of bovine, equine, ovine, and caprine animals classified under Chapter 41. The key differentiator for this category lies in the animal origin of the material and its state of preparation, which is raw and undressed, unlike finished fur products.

Within the broader context of Section VIII, which deals with animal products, heading 4301 is distinct from raw hides and skins (Chapter 41) and finished furskin articles (Chapter 43, later headings). Its sibling categories at the top level of the HTS are primarily concerned with live animals, highlighting the fundamental difference in the nature and form of goods being classified.

Heading 4301 is further subdivided to provide for specific types of furskins, such as those derived from mink, various types of lamb (including Astrakhan and Persian lamb), and fox. These detailed subcategories allow for precise tariff treatment based on the animal species and the completeness of the furskin (whole or pieces). The classification within these subheadings often considers whether the head, tail, or paws are attached, reflecting their potential value and use in the fur trade.