HS 430310 Articles of apparel and clothing accessories
Quick Answer: Apparel and clothing accessories made from furskins enter the UK at 2.00%, the EU at 3.70%, and the US with rates varying from Free to 50% depending on the country of origin. This heading specifically covers finished garments and accessories, such as coats, jackets, hats, and gloves, that are manufactured from tanned or dressed furskins. Importers should be aware that the US tariff schedule offers preferential duty rates for goods originating from specific Free Trade Agreement partners. Exporters and customs brokers must verify the exact origin and applicable preferential treatment to ensure accurate duty assessment. CustomTariffs aggregates this data for compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4303101000 | 2.00 % | — | — |
| 4303109000 | 2.00 % | — | — |
| 4303100000 | — | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4303100000 | 3.70 % | — | — |
| 4303101000 | 3.70 % | — | — |
| 4303109000 | 3.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 43031000 | 4% | Free (17 programs) | — |
| 4303100030 | — | — | ["No."] |
| 4303100060 | — | — | ["No."] |
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 4303.10?
Imports of Articles of apparel and clothing accessories 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, and 15 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 Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 430310 cover?
This subheading covers finished articles of apparel and clothing accessories, including outer garments, underwear, and headgear, made from furskin or artificial fur. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes and definitions found in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database, this classification applies to items ready for retail sale, such as fur coats, fur-lined jackets, fur hats, and fur gloves, provided they are not specifically excluded by other headings or subheadings within Chapter 43.
What falls outside HS 430310?
The following products are excluded from HS 430310: raw furskins (heading 4301), tanned or dressed furskins (heading 4302), and fur waste and shoddy (heading 4304). Additionally, items where fur is merely an accessory or trimming, such as a fur collar on a non-fur coat, are typically classified based on the primary material of the garment, not under this subheading. For instance, a wool coat with a small fur trim would likely be classified under heading 6101 or 6102 if knitted, or 6201 or 6202 if woven.
What are common classification mistakes for HS 430310?
A common error is misclassifying articles where the fur component is not the primary material or is merely ornamental. For example, a synthetic leather jacket with a detachable faux fur lining might be incorrectly classified here. According to General Rule of Interpretation (GRI) 3(b), when goods are presented in sets for retail sale, they are classified according to the component which gives them their essential character. If the fur is not the dominant element, it should be classified elsewhere.
How should importers classify products under HS 430310?
The correct procedure for classifying products under HS 430310 involves a thorough examination of the product's composition and construction. Importers and customs brokers must determine if the item is an article of apparel or an accessory and if it is made from furskin or artificial fur. Consulting the WCO Explanatory Notes and the specific tariff schedule of the importing country, such as the UK Trade Tariff, is crucial. Verification of whether the item is a finished product ready for sale is also essential.
How is the duty calculated for products under HS 430310?
A men's rabbit fur coat weighing 2.5 kilograms and declared at a customs value of $500 USD would attract a US duty of $150.00. This is calculated using the Most Favored Nation (MFN) duty rate of 30% ad valorem, applied to the declared customs value. The calculation is: 30% × $500 USD = $150.00. This rate is published in the USITC Harmonized Tariff Schedule, specifically under HTSUS subheading 4303.10.00.00.
Which trade agreements reduce duties for HS 430310?
Several free trade agreements may reduce the applicable duty rate for HS 430310, including the United States-Mexico-Canada Agreement (USMCA), which can provide a duty-free rate for eligible originating goods from Canada and Mexico. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) also offers preferential rates, potentially reaching Free for originating goods from countries like Vietnam. To claim these preferences, a self-certified origin statement for USMCA or a specific origin declaration for CPTPP is generally required, depending on the jurisdiction and the specific agreement's rules of origin.
```Which HS Codes Are Related?
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FAQ
What are the primary import duty rates for HS code 430310 (Articles of apparel and clothing accessories of fur)?
The import duty rates for HS code 430310 vary significantly by country. For example, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) rate is 3.70% ad valorem. In the European Union, under the TARIC system, the rate is typically 2.00% ad valorem. The UK Trade Tariff also lists a duty rate of 3.70% ad valorem. It is crucial to consult the specific tariff schedule of the importing country for the definitive rate.
How is the import duty for HS 430310 calculated, and can you provide an example?
The duty for HS code 430310 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For instance, if a shipment of fur coats classified under 430310 has a customs value of $10,000 and the applicable duty rate is 3.70% (e.g., US MFN rate), the import duty would be calculated as: $10,000 (value) × 0.037 (duty rate) = $370. Some specific items within this code might also have specific rates or be subject to additional duties.
What are the key classification criteria for goods under HS code 430310?
HS code 430310 covers finished articles of apparel and clothing accessories made from all kinds of furskins. This includes items like coats, jackets, vests, hats, gloves, and scarves that are primarily composed of furskins. The classification hinges on the material being actual furskin (prepared, tanned, or dressed) rather than imitation fur. The World Customs Organization (WCO) Explanatory Notes provide detailed guidance on distinguishing between real and artificial fur materials.
Which trade agreements offer preferential duty rates for HS code 430310, and what are the general implications?
Several trade agreements can provide preferential duty rates, often resulting in Free (0%) or reduced duties for HS code 430310. Examples include agreements between the US and countries like Australia (AU), Canada (CA), Chile (CL), and South Korea (KR), as well as agreements within the EU and UK's trade partnerships. For instance, the US HTS lists 'Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)' indicating duty-free entry from these partner countries under specific rules of origin. Importers must ensure their goods meet the relevant Rules of Origin stipulated in each trade agreement to qualify for these preferential rates.
What documentation is typically required for importing goods classified under HS code 430310?
Beyond standard import documentation such as a commercial invoice, packing list, and bill of lading, importing articles of fur apparel (HS 430310) may require specific certifications. This can include proof of origin to claim preferential duty rates under trade agreements, and potentially declarations regarding the sourcing of fur to comply with animal welfare regulations or CITES (Convention on International Trade in Endangered Species of Wild Fauna and Flora) if applicable to the specific fur type. Customs brokers should verify the importing country's specific requirements, which may also include health or sanitary certificates depending on the origin and type of fur.