Chapter 43
Furskins and artificial fur; manufactures thereof
Notes.
l.‑ Throughout the
Nomenclature references to "fiuskins", other than to raw fiuskins of
heading 43.01, apply to hides or skins of all animals which have been tanned or
dressed with the hair or wool on.
2.‑ This Chapter
does not cover:
(a)
Birdskins or parts of birdskins, with their feathers or down
(heading 05.05 or 67.01);
(b)
Raw hides or skins, with the hair or wool on, of Chapter 41
(see Note 1 (c) to that Chapter);
(c)
Gloves, mittens and mitts consisting of leather and furskin
or of leather and artificial fir (heading 42.03);
(d)
Articles of Chapter 64;
(e)
Headgear or parts thereof of Chapter 65; or
(f)
Articles of Chapter 95 (for example, toys, games, sports requisites).
3.‑ Heading 43.03
includes furskins and parts thereof, assembled with the addition of other
materials, and furskins and parts thereof, sewn together in the form of
garments or parts or accessories of garments or in the form of other articles.
4.‑ Articles of
apparel and clothing accessories (except those excluded by Note 2) lined with
furskin or artificial fur or to which furskin or artificial fur is attached on
the outside except as mere trimming are to be classified in heading 43.03 or
43.04 as the case may be.
5.‑ Throughout the
Nomenclature the expression "artificial fur" means any imitation of
furskin consisting of wool, hair or other fibres gummed or sewn on to leather,
woven fabric or other materials, but does not include imitation fiarskins
obtained by weaving or knitting (generally, heading 58.01 or 60.01).
Explanatory remarks to
chapter 43
1-
The importation and exportation of hides or skins of wild
animals covered in this chapter are subject to the approval of the Environment
Protection Organization.
2-
The importation of hides or skins of religiously banned
animals and their products as well as those of religiously allowed animals
slaughtered according to non‑Islamic rites is prohibited.