HS 430230 Whole skins and pieces or cuttings thereof, assembled
Quick Answer: Whole skins and pieces or cuttings thereof, assembled, imported under HS 430230 enter the UK at 2.00%, the EU at 2.20%, and the US at 5.3% under the MFN rate. This classification covers tanned or dressed furskins that have been joined together to form larger pieces or complete garments. Importers should be aware of potential variations in duty rates based on the specific type of fur and origin country, as indicated by the US tariff's preferential rates. Customs brokers should meticulously verify the assembly method and fur type to ensure accurate classification. CustomTariffs aggregates this data for compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4302301000 | 2.00 % | — | — |
| 4302302500 | 2.00 % | — | — |
| 4302309900 | 2.00 % | — | — |
| 4302300000 | — | — | — |
| 4302305100 | 2.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4302302500 | 2.20 % | — | — |
| 4302300000 | — | — | — |
| 4302301000 | 2.70 % | — | — |
| 4302305100 | 2.20 % | — | — |
| 4302305500 | 2.20 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4302300000 | 5.3% | Free (17 programs) | ["kg"] |
Special rates available under trade agreements including USMCA, KORUS, GSP.
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
Which Trade Agreements Reduce Duties for HS 4302.30?
Imports of Whole skins and pieces or cuttings thereof, assembled may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free for USMCA, KORUS, GSP, and 14 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How to Classify This HS Code?
What products does HS 430230 cover?
This subheading covers whole skins and pieces or cuttings thereof, which have been assembled, tanned or dressed. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this includes furskins that have been joined together to form larger pieces or panels, such as those used for manufacturing garments, accessories, or home furnishings. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database confirm that the assembly is the defining characteristic for classification under this code, regardless of the specific animal origin, provided the skins are tanned or dressed.
What falls outside HS 430230?
The following products are excluded from HS 430230: individual, unassembled tanned or dressed furskins (which fall under HS 430211 to 430219), raw furskins (Chapter 41), and finished articles of furskin such as gloves, hats, or complete garments (which are classified under their respective headings, e.g., HS 6117 for certain accessories or HS 4303 for finished garments). Also excluded are scraps or waste of furskin not suitable for assembly into larger pieces.
What are common classification mistakes for HS 430230?
A common error is misclassifying assembled furskin pieces that are still considered raw or only partially processed, failing to meet the "tanned or dressed" requirement. Another mistake involves classifying assembled pieces that are intended for immediate use as finished goods, such as a fully constructed fur coat, under this heading instead of the appropriate finished product heading. Adherence to General Rule of Interpretation (GRI) 1, which states that classification shall be determined according to the terms of the headings and any relative section or chapter notes, is crucial.
How should importers classify products under HS 430230?
The correct procedure for classifying products under HS 430230 involves first verifying that the goods consist of whole skins or pieces/cuttings of furskin that have been assembled. Subsequently, it is essential to confirm that these assembled skins have undergone a tanning or dressing process. Importers and customs brokers should consult official tariff schedules, such as the USITC HTS or the EU TARIC, and review explanatory notes to ensure the product meets all criteria before declaring it.
How is the duty calculated for products under HS 430230?
A panel of assembled, tanned rabbit furskin pieces weighing 5 kilograms and declared at a customs value of $500 USD would attract a US duty of $25.00. This is calculated using the USITC Harmonized Tariff Schedule's Most Favored Nation (MFN) rate of 5% ad valorem, applied to the customs value ($500 USD × 0.05 = $25.00). For illustrative purposes, assume no specific quantity-based duty applies in this scenario.
Which trade agreements reduce duties for HS 430230?
Several free trade agreements may reduce the applicable duty rate for HS 430230, including the United States-Mexico-Canada Agreement (USMCA), which can provide duty-free entry for qualifying goods originating from Canada or Mexico. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) may also offer preferential rates for originating goods from member countries like Vietnam. Documentation typically required includes a self-certified origin statement for USMCA or a specific origin declaration for CPTPP, depending on the jurisdiction.
```Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What are the typical import duty rates for HS code 430230 (assembled whole skins and pieces of furskins)?
Import duty rates for HS code 430230 vary significantly by country. For example, the U.S. Most Favored Nation (MFN) rate is 2.00% ad valorem. The European Union's TARIC system may have different rates depending on the origin and specific type of furskin. The UK Trade Tariff also lists specific rates. It is crucial to consult the specific tariff schedule of the importing country for the exact rate applicable to your shipment. For instance, under the UK system, rates can range from 2.00% to 5.3% ad valorem, with some preferential rates available.
How is the import duty for HS code 430230 calculated, and can you provide an example?
The duty for HS code 430230 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For example, if the U.S. MFN duty rate of 2.00% applies and the declared customs value of assembled furskin pieces is $10,000, the import duty would be $10,000 * 0.02 = $200. Some countries may also apply specific duties based on weight or other units, or a combination of ad valorem and specific duties. Always verify the calculation basis with the importing country's customs authority.
What documentation is typically required for importing goods classified under HS code 430230?
Common documentation for importing assembled furskins under HS code 430230 includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; a bill of lading or air waybill; and a certificate of origin. Crucially, due to international regulations concerning endangered species (like CITES), a CITES permit may be required if the furskins are derived from species listed in the Convention on International Trade in Endangered Species of Wild Fauna and Flora. Importers must verify specific documentation requirements with the customs authority of the destination country and ensure compliance with any wildlife protection laws.
Which trade agreements offer preferential duty rates for HS code 430230, and how can importers benefit?
Several trade agreements can offer preferential duty rates for HS code 430230. For example, the U.S. has agreements with countries like Australia (AU), Canada (CA), Chile (CL), and South Korea (KR) that may provide reduced or free entry for certain goods, though specific product eligibility and rules of origin must be met. The EU and UK also have numerous free trade agreements (FTAs) that can impact duties. To benefit, importers must ensure the goods meet the 'rules of origin' stipulated in the relevant FTA and possess the necessary proof of origin documentation (e.g., a EUR.1 certificate or origin declaration) to claim preferential treatment at customs.
What are the key criteria to ensure correct classification under HS code 430230, distinguishing it from other codes?
HS code 430230 specifically covers 'whole skins and pieces or cuttings thereof, assembled'. The key criterion is that the skins or pieces must be joined together, typically by sewing or stitching, to form larger units or panels. This distinguishes them from 'raw, tanned or dressed furskins' (HS 4302.11 to 4302.19), which are individual skins, or 'pieces or cuttings of furskins, not assembled' (HS 4302.20). The assembly can be for the purpose of creating a larger piece of material, a garment component, or even a finished product if it's primarily considered an assembled skin. Importers should carefully examine the physical state of the goods to ensure they are indeed assembled.