4302 - 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:

Heading 4302 encompasses furskins that have undergone tanning or dressing processes, rendering them suitable for further manufacture. This category specifically includes whole skins, as well as heads, tails, paws, and other pieces or cuttings derived from these furskins. The defining characteristic is that these furskin materials are presented unassembled or assembled without the addition of other materials. This excludes articles of furskin that have been further processed or combined with other materials, which would fall under heading 4303.

Distinguishing heading 4302 from its sibling categories is crucial for accurate classification. While other headings in Chapter 43 deal with finished articles of furskin or artificial fur, heading 4302 focuses on the intermediate processed material itself. Unlike raw hides and skins found in earlier chapters, the furskins here are tanned or dressed, meaning they have been treated to preserve them and improve their texture and appearance. The key differentiator from heading 4303 lies in the assembly and additional materials. If furskins are assembled with other materials (e.g., fabric backing, zippers), they are classified elsewhere.

Within heading 4302, the subcategories further refine the classification based on the form of the processed furskin. Subheadings differentiate between whole skins and the smaller components like heads, tails, and paws. There is also a specific designation for assembled whole skins and pieces, provided that no other materials have been added. This hierarchical structure allows for precise categorization, whether the importer is dealing with undressed individual skins, collection of offcuts, or simple arrangements of skin parts.