Artificial fur in fabric or piece-goods form — sold by the meter or in rolls — is generally classified in the textile chapters as a pile fabric. Heading 4304 applies when the material has been cut and made up into a recognizable article such as a garment, trim panel, or toy. The degree of further working determines which chapter applies.

Artificial fur articles from China may be subject to Section 301 tariffs depending on the specific tariff line. Importers should check the applicable 10-digit HTS number against the current Section 301 annexes, as coverage and rates can change.