4301.80.02.03 - Of beaver

This classification encompasses raw, untanned furskins of beavers, which are suitable for use by furriers. This includes whole beaver pelts, with or without their heads, tails, or paws attached, provided they are in a state ready for further processing into finished fur articles. The key defining characteristic for this HTS code is the specific species of animal from which the raw furskin originates.

This category is distinguished from its siblings by the exclusive inclusion of beaver furskins. For instance, while 4301.80.02.01 covers hare furskins and 4301.80.02.02 pertains to rabbit furskins, this code is specifically for beaver. The distinction is based solely on the species of origin, as all are raw furskins of the same general type (whole, with or without head, tail, or paws).

As a leaf node within the HTS structure, this HTS code, 4301.80.02.03, represents the most granular level of detail for beaver furskins under the broader category of "Other furskins, whole, with or without head, tail or paws." Therefore, there are no further subcategories to introduce. Classification within this code relies on confirming that the imported furskins are indeed from beavers and meet the raw, untanned, and furrier-use criteria established by the parent headings.