4302.19.45.40 - Racoon

This HTS classification, 4302.19.45.40, specifically identifies tanned or dressed whole racoon skins. These skins are presented without the addition of other materials and are not assembled into finished articles of heading 4303. The skins may or may not include the head, tail, or paws. The key characteristic of this subcategory is that the racoon skins have undergone a dyeing process, altering their natural coloration.

This category is distinguished from its siblings by the specific type of fur. For instance, sibling category 4302.19.45.30 covers similarly processed whole skins of fox. The "Other" sibling category (4302.19.45.70) would encompass whole, dyed furskins of species not otherwise enumerated within this specific level of classification. The precise identification of the animal species is therefore critical for correct classification.

As a leaf node, this classification does not have further subcategories. Therefore, the classification of a product under 4302.19.45.40 hinges on the confirmation that it consists of a whole, tanned, or dressed racoon skin, which has been dyed, and is not assembled with other materials or classified under heading 4303.