HS 430110 Of mink, whole, with or without head, tail or paws

```html

What products does HS 430110 cover?

This subheading covers raw, dressed, or finished furskins of mink, whether whole or in pieces, and specifically includes those with the head, tail, or paws still attached. According to the World Customs Organization's Harmonized System Nomenclature, this category is for mink furskins that have undergone initial preparation but are not yet fully manufactured into articles. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this classification applies to raw or tanned mink pelts, provided they retain their original form and are not further processed into garments or accessories.

What falls outside HS 430110?

The following products are excluded from HS 430110: fully manufactured fur garments, accessories such as fur hats or gloves, and any mink furskins that have been significantly altered beyond basic dressing or tanning, such as being cut into specific shapes for manufacturing purposes or having undergone extensive processing that changes their fundamental character. For instance, mink fur fabric, mink yarn, or mink stuffing material would be classified under different headings, typically in Chapter 43 but at a more advanced stage of processing.

What are common classification mistakes for HS 430110?

A common error is misclassifying mink furskins that have undergone significant processing beyond the scope of "raw, dressed, or finished" as defined by General Rule of Interpretation (GRI) 3(b) for composite goods or GRI 1 for the essential character. Importers may mistakenly classify partially manufactured items, such as individual mink panels intended for a specific garment, under this subheading when they should be classified based on their essential character as part of a more advanced product. Another mistake involves confusing dressed furskins with fully processed articles.

How should importers classify products under HS 430110?

The correct procedure for classifying products under HS 430110 involves a thorough examination of the imported goods to determine if they are raw, dressed, or finished mink furskins, with or without head, tail, or paws. Importers and customs brokers must consult the official tariff schedules of the importing country, such as the USITC HTS or the EU TARIC, and refer to explanatory notes from the WCO. Verification of the processing stage is crucial; if the furskin is merely cleaned, preserved, or tanned, it likely falls under 430110.

How is the duty calculated for products under HS 430110?

A shipment of 100 raw mink pelts, weighing 50 kg and declared at a customs value of $10,000 USD, would attract a US duty of $350.00. This is calculated using the Most Favored Nation (MFN) duty rate of 3.5% ad valorem, applied to the declared customs value ($10,000 USD × 0.035 = $350.00). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for HS code 4301.10.0000.

Which trade agreements reduce duties for HS 430110?

Several free trade agreements may reduce the applicable duty rate for HS 430110, including the United States-Mexico-Canada Agreement (USMCA), which can lead to a 0% duty rate for qualifying goods originating from Canada or Mexico. The Generalized System of Preferences (GSP) may also offer reduced or duty-free entry for qualifying mink furskins from certain developing countries, such as Vietnam. To claim these preferences, importers typically require a self-certified origin statement or a GSP Form A, depending on the specific agreement and importing country's regulations.

```