4302.19.30.40 - Racoon

This HTS category, 4302.19.30.40, specifically classifies whole, undyed, tanned or dressed racoon skins that are not assembled and do not have other materials added. These are furskins that have undergone a tanning or dressing process to preserve them and make them suitable for further manufacturing, but they remain in their whole form, without being sewn together or incorporated into a finished product. The presence or absence of the head, tail, or paws does not affect classification within this specific sub-level, provided the skins are otherwise meeting the criteria.

This designation distinguishes racoon skins from other types of furskins at the same hierarchical level, such as fox (4302.19.30.30). The primary differentiator is the species of animal from which the furskin originates. While both are considered "other" types of tanned or dressed whole skins within the broader "Of beaver, chinchilla, ermine..." grouping, their specific classification is dictated by the distinct animal species.

As this node represents a leaf node within the HTS structure, there are no further subcategories. Therefore, the focus remains on clearly identifying the product as undyed, whole, tanned or dressed racoon skins, not assembled and without the addition of other materials, to ensure accurate customs declarations and compliance.