4303 - Articles of apparel, clothing accessories and other articles of furskin:

Category 4303 encompasses finished articles that are primarily made from furskin, including apparel, clothing accessories, and other miscellaneous items. This category is distinct from earlier chapters that deal with raw or tanned furskins themselves (e.g., Chapter 41 for hides and skins, or potentially other headings within Chapter 43 that cover the processed furskin material prior to its incorporation into an article). The key differentiator is that 4303 specifically addresses completed goods intended for use or sale, rather than the raw materials.

When classifying within Chapter 43, it is crucial to identify whether the item in question is the furskin material itself or a product manufactured from it. For instance, a raw, untanned fox pelt would not fall under 4303, but a finished fox fur coat made from such pelts would. This heading is positioned within Section VIII, which broadly covers articles derived from animal products, placing it alongside other categories related to leather goods and textiles of animal origin.

The subcategories within 4303 further refine the classification based on the specific type of article. Heading 4303.10.00 is designated for articles of apparel and clothing accessories, such as coats, stoles, hats, and gloves made from furskin. The remaining items that do not fit the definition of apparel or accessories, but are still manufactured from furskin, are classified under 4303.90.00.00. This separation ensures granular detail in identifying the exact nature and intended use of the finished furskin product.