HS 988043 Classified in Chapter 43
Quick Answer: Products classified under HS code 988043 enter the UK with no specific duty rate indicated and the EU with no specific duty rate indicated. This code is a placeholder for items falling within Chapter 43 of the Harmonized System, which pertains to furskins and artificial fur, and articles thereof. Importers and customs brokers should consult the specific national tariff schedules for definitive duty rates, as this general classification does not provide them. According to CustomTariffs data, further detailed classification within Chapter 43 is necessary to determine applicable duties and any potential trade restrictions or preferential rates.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9880430000 | — | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9880430000 | — | — | — |
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.
How to Classify This HS Code?
What products does HS 988043 cover?
This subheading covers articles of fur, artificial fur, and articles made thereof, as more specifically defined within Chapter 43 of the Harmonized System (HS) Nomenclature. According to the World Customs Organization (WCO) Explanatory Notes and national interpretations such as the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC, this includes dressed or prepared furskins, as well as artificial fur and articles thereof. It encompasses a wide range of finished and unfinished goods derived from animal furs or synthetic substitutes designed to mimic fur.
What falls outside HS 988043?
The following products are excluded from HS 988043: raw, tanned, or dressed furskins that are not specifically prepared for use in articles of apparel or other finished goods, and certain specific items like fur trimmings for hats or footwear, which may be classified under more specific headings. For instance, raw rabbit skins (HS 4103.90) or finished leather goods (Chapter 42) are not covered by this subheading, even if they share material similarities with fur products.
What are common classification mistakes for HS 988043?
A common error is misinterpreting the distinction between dressed furskins and raw or semi-tanned skins. General Interpretative Rule 1 (GIR 1) mandates classification according to the terms of the headings and any relative section or chapter notes. Importers may incorrectly classify unfinished or partially processed furskins under this heading, when they should be classified under Chapter 41 (Raw hides and skins, other than furskins, and leather). Furthermore, mistaking synthetic fur for real fur, or vice-versa, can lead to incorrect classification.
How should importers classify products under HS 988043?
The correct procedure for classifying products under HS 988043 involves a thorough examination of the product's composition and preparation. Importers and customs brokers must consult the official HS Nomenclature, relevant Explanatory Notes, and national tariff schedules like the USITC HTS or EU TARIC. Key considerations include whether the material is real fur or artificial fur, if it has been dressed or prepared for use, and if it is part of a finished article. Accurate product descriptions and supporting documentation are crucial.
How is the duty calculated for products under HS 988043?
A women's faux fur coat weighing 1.5 kg and declared at a customs value of $150 USD would attract a US duty of $22.50. This is calculated using the Most Favored Nation (MFN) duty rate of 15% ad valorem, applied to the declared value ($150 USD × 0.15 = $22.50). This calculation is based on the duty rate published in the USITC Harmonized Tariff Schedule for heading 4303.90.00, which covers artificial fur articles.
Which trade agreements reduce duties for HS 988043?
Several free trade agreements may reduce the applicable duty rate for HS 988043, including the United States-Mexico-Canada Agreement (USMCA), which can result in a Free duty rate for qualifying goods originating from Canada or Mexico. The EU's agreements with certain countries may also offer preferential rates. To claim preference under USMCA, a valid origin declaration is required. For goods from developing countries under the Generalized System of Preferences (GSP), a Form A certificate of origin is typically needed.
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FAQ
What specific types of goods fall under HS code 988043, as it's broadly defined as 'Classified in Chapter 43'?
HS code 988043 is a placeholder or statistical code, not a classification for specific goods. Chapter 43 of the Harmonized System (HS) covers 'Furskins and artificial fur; manufactures thereof'. This includes raw, tanned, or dressed furskins (e.g., rabbit, fox, mink), as well as articles made from them, such as fur clothing, fur hats, and fur trimmings. To determine the correct classification for your specific product, you must consult the detailed subheadings within Chapter 43 (e.g., 4301 for raw furskins, 4302 for tanned/dressed furskins, 4303 for articles of apparel and clothing accessories).
What are the typical import duty rates for goods classified under Chapter 43 (e.g., furskins and fur articles) in major markets like the US, EU, and UK?
Duty rates for Chapter 43 goods vary significantly by jurisdiction and the specific subheading. For example:
- United States: The U.S. International Trade Commission (USITC) provides tariff information. For many finished fur articles (e.g., HS 4303.90), the Most Favored Nation (MFN) duty rate can range from 0% to 15% ad valorem, depending on the type of fur and article.
- European Union: The EU's TARIC database shows rates. For instance, certain dressed rabbit skins (e.g., HS 4302.20) might have a duty rate of 4.5% ad valorem, while finished fur garments could be higher.
- United Kingdom: The UK Trade Tariff provides similar details. Rates for dressed furskins or fur apparel can also range, often between 0% and 10% ad valorem.
Importers must verify the exact rate for their specific product and destination country using the official tariff databases of the importing country.
How is the import duty for a fur coat (classified under HS 4303.20) calculated in the US, assuming an MFN rate of 8% ad valorem and a declared value of $500?
The duty is calculated based on the ad valorem rate applied to the declared value of the goods. For a fur coat classified under HS 4303.20 with an MFN duty rate of 8% ad valorem and a declared value of $500, the calculation is as follows:
Duty Amount = Declared Value × Duty Rate Duty Amount = $500 × 8% Duty Amount = $500 × 0.08 Duty Amount = $40
Therefore, the import duty would be $40. This calculation assumes the value is determined according to customs regulations (e.g., transaction value).
Are there specific documentation requirements for importing goods from Chapter 43, such as furskins or fur articles?
Yes, importing goods from Chapter 43 often requires specific documentation beyond standard customs declarations. This can include:
- Proof of Origin: To claim preferential duty rates under trade agreements or to comply with regulations concerning endangered species.
- Health and Sanitary Certificates: Particularly for raw or dressed furskins, to ensure they do not carry diseases transmissible to humans or animals.
- CITES (Convention on International Trade in Endangered Species of Wild Fauna and Flora) Permits: If the furskins are derived from species listed under CITES appendices, import and export permits are mandatory. This is crucial for species like certain types of seals, tigers, or leopards.
- Manufacturer's Declaration: Sometimes required to confirm the nature of the materials used (e.g., distinguishing real fur from faux fur).
Importers should consult the specific import regulations of the destination country and the relevant CITES appendices.
How do trade agreements, such as the USMCA or EU Free Trade Agreements, affect the duty rates for products classified under Chapter 43?
Trade agreements can significantly reduce or eliminate import duties for goods originating from member countries. For products classified under Chapter 43:
- Origin Requirements: To benefit from preferential rates, the goods must meet the rules of origin specified in the relevant trade agreement. This often involves determining the percentage of regional value content or specific manufacturing processes that must occur within the partner country.
- Example: If a fur garment is manufactured in Canada using materials that meet the USMCA rules of origin, it may qualify for duty-free entry into the United States. Similarly, goods originating from countries with FTAs with the EU might receive reduced tariff rates under TARIC.
Importers must obtain a valid Certificate of Origin (or equivalent proof) from the exporter and ensure the product genuinely qualifies under the agreement's rules of origin to claim preferential treatment.