Goat or Lamb Skin for Clothing
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π Goat or Lamb Skin for Clothing
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional-Grade Clearance Strategy
π I. Product Definition and Classification: Do You Really Know "Goat or Lamb Skin"?
Goat and lamb skins are premium natural leather materials widely used in the fashion and apparel industries. They are prized for their softness, durability, and distinctive grain patterns. In international trade, they are classified not just by the animal source, but also by the state of processing (tanned vs. raw) and the intended use (clothing vs. other).
Key Distinctions: 1. Goat Skin (Caput) Known for its pebbled grain texture and high tensile strength. Often used for gloves, luxury handbags, and high-end jackets. 2. Lamb Skin (Avis/Ovis) Softer, lighter, and smoother than goat skin. Commonly used for lightweight jackets, linings, and delicate garments.
β οΈ Critical Classification Point:
- If the skin is raw (wet-blue, dry salted), it is classified under Chapter 41.
- If the skin is tanned or crusted (processed into leather), it is classified under Chapter 41.
- If the skin is already made up into clothing (e.g., a finished leather jacket), it is classified under Chapter 61 or 62.
- This guide focuses on the raw/tanned skins as "materials" for clothing, which is the most common query for B2B importers.
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Processing State |
|---|---|---|---|
4101.21.00 |
Raw Bovine/Horse Hides (For context comparison) | Not applicable to goat/lamb | Raw |
4101.50.00 |
Goat or Lamb Skins, Tanned or Crusted, Split | Tanned goat/lamb leather, ready for cutting | Tanned/Crusted |
4101.90.00 |
Goat or Lamb Skins, Tanned or Crusted, Not Split | Whole goat/lamb hides, tanned, high-grade | Tanned/Crusted |
4102.10.00 |
Raw Sheepskins (incl. Lamb), Not Skinned or Skinned | Raw wool-on sheepskins | Raw |
4102.21.00 |
Raw Sheepskins, Skinned, De-haired | Skinned but not tanned | Raw |
4104.11.00 |
Goat/Lamb Skins, Tanned or Crusted, Vegetable Tanned | Eco-friendly or specific texture tanning | Tanned (Vegetable) |
4104.41.00 |
Goat/Lamb Skins, Tanned or Crusted, Other Than Vegetable | Chrome-tanned or synthetic-tanned (most common) | Tanned (Chemical) |
6104.13.00 |
Women's or Girls' Suits, Ensembles, Suits, Separate... of Sheep or Lamb | Finished Clothing (Jackets, Coats) | Finished Garment |
6104.23.00 |
Women's or Girls' Ensembles of Sheep or Lamb | Finished Clothing | Finished Garment |
π Key Reminder:
- Chapter 41 (4101-4104) applies to leather materials (skins/hides) that are tanned or crusted but not yet sewn into garments.
- Chapter 61 (6101-6104) applies to finished clothing items (e.g., a complete leather jacket).
- If you are importing rolls or sheets of tanned goat/lamb skin, use HS Code 4104.
- If you are importing a finished leather jacket, use HS Code 6101 or 6104.
π° III. 2026 Latest Tariff Rate Details (Including Surcharges, Policy Add-ons)
β Applicable Country: United States (US)
β Country of Origin: China (CN)
β Effective Date: November 10, 2025 onwards (including subsequent imports)
π― 1. 4104.41.00 β Goat or Lamb Skins, Tanned/Crusted (Other Than Vegetable Tanned)
| Item | Content |
|---|---|
| Base Rate | 4.8% (ad valorem) |
| USITC Surcharge | +25% (From USITC Footnote 9903.88.01) |
| IEEPA Surcharge | +10% (Against China/HK products, effective from Nov 10, 2025) |
| Total Rate | 39.8% |
| Tax Calculation | CIF Value Γ 39.8% |
| De Minimis Eligibility | β Not Eligible (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 β IEEPA:9903.01.24 β USITC:4104.41.00 β FOOTNOTE:9903.88.01 |
π Explanation:
- "USITC Surcharge 25%" comes from the "Additional Tariffs" under Section 301 of the U.S. Trade Act;
- "IEEPA 10%" is the additional tariff against China under the International Emergency Economic Powers Act;
- Total 39.8%, considered a high tariff, must be predicted in advance!
π― 2. 4101.90.00 β Goat or Lamb Skins, Tanned or Crusted, Not Split (Whole Hides)
| Item | Content |
|---|---|
| Base Rate | 4.8% |
| USITC Surcharge | +25% |
| IEEPA Surcharge | +10% |
| Total Rate | 39.8% |
| Tax Calculation | CIF Γ 39.8% |
| De Minimis Eligibility | β Not Eligible |
| Legal Basis Path | IEEPA:9901.25 β IEEPA:9903.01.24 β USITC:4101.90.00 β FOOTNOTE:9903.88.01 |
π Note:
- Same as above, both belong to "tanned leather materials," with identical rates;
- Whether it is "goat," "lamb," "split" or "not split," as long as it is tanned leather, it applies this tariff rule.
π οΈ IV. Practical Clearance Suggestions (Practical Pitfall Avoidance Guide)
β 1. Document Checklist (All are mandatory)
| Document | Must Provide | Description |
|---|---|---|
| β Product Specification Sheet | βοΈ | Includes animal type (goat/lamb), tanning method (chrome/vegetable), thickness, dimensions |
| β Tanning Certificate | βοΈ | Crucial to distinguish between vegetable-tanned and chrome-tanned |
| β Product Photos (Including Labels) | βοΈ | Clear display of grain pattern, brand, batch number |
| β Third-party Test Report | βοΈ | REACH, RoHS, AZO-free (if applicable) |
| β Commercial Invoice | βοΈ | Must explicitly state "Goat/Lamb Leather, Tanned/Crusted" |
| β Certificate of Origin (CO) | βοΈ | If not from China, can apply for preferential rates |
| β Packing List | βοΈ | Specify units (hides, skins, rolls) to avoid confusion |
β 2. Declaration Tips (Key Mantra)
π₯ "Leather not garment, Tanning method clear, Animal type precise, Tariff calculation accurate!"
| Situation | Correct Declaration Method | Wrong Practice |
|---|---|---|
| Tanned Goat/Lamb Skins (Material) | 4104.41.00 |
Misdeclare as "Finished Jacket" β 17.5% (Wrong!) |
| Finished Leather Jacket | 6104.13.00 |
Misdeclare as "Raw Skin" β 39.8% (Penalty!) |
| Raw Sheepskin (Wool-on) | 4102.10.00 |
Misdeclare as "Tanned Leather" β 4.8% (Risk!) |
| Goat Skin Gloves (Finished) | 6116.10.00 |
Misdeclare as "Raw Skin" β 39.8% |
β 3. Special Case Handling
| Situation | Handling Suggestion |
|---|---|
| OEM Custom Leather | Provide customer order + design drawings, avoid being recognized as "non-standard" |
| Mixed Shipments (Goat & Lamb) | Declare separately or use a general code, but specify animal type in description |
| Leather for Medical Devices | If for specific medical use, apply for "non-commercial use" exemption, but provide proof |
| Leather for Military/Aerospace | Apply for "special use" declaration, tax rate may be reduced, communicate in advance |
π V. Global Major Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff | Certification Requirements | Notes |
|---|---|---|---|---|
| πΊπΈ United States | 4104.41.00 |
39.8% (China-origin) | REACH (if applicable) | High surcharge |
| π¨π³ China | 4104.41.00 |
8% | No additional surcharges | No extra surcharges |
| πͺπΊ European Union | 4104.41.00 |
4% (if compliant with REACH) | CE + REACH | No surcharges |
| π¦πΊ Australia | 4104.41.00 |
5% | RCM | No surcharges |
| π―π΅ Japan | 4104.41.00 |
6% | PSE | No surcharges |
π Conclusion:
- The United States is the only market imposing high surcharges on goat/lamb leather;
- China-origin leather in the US has extremely high clearance costs, suggest evaluating production relocation or supply chain adjustment in advance.
π VI. Common Mistakes & Pitfall Avoidance Guide (Lessons Learned)
β Mistake 1: Declaring "Finished Leather Jacket" as "Raw Leather"
π Consequence: Tariff difference from 39.8% to 4.8% β Large tax evasion penalty + fines!
β Mistake 2: Declaring "Raw Sheepskin" as "Tanned Leather"
π Consequence: Tariff difference from 4.8% to 39.8% β Overpayment of tax!
β Mistake 3: Not providing tanning certificate, only writing "Leather"
π Consequence: Customs unable to distinguish between chrome-tanned and vegetable-tanned β Delay in release or return
β Mistake 4: Using "Leather Material" or "Goat Skin" as declaration name
π Consequence: If actual product is finished garment, misclassification β Back tax + late fees
β Correct Practice:
"Tanned Goat Skin, Chrome-Tanned, Split, 0.8mm Thickness, Roll, Batch No. XYZ, REACH Compliant"
π― VII. Conclusion: Professional Declaration, Save Time and Money, Increase Efficiency!
π― Remember the Mantra:
πΉ "Leather not garment, Tanning method clear, Animal type precise, Tariff calculation accurate!"
πΉ "HS Code determines life, tax rate difference 35 points, declaration one step wrong, tax thousands!"
π Tips:
If your goat/lamb leather is originated from Vietnam, Mexico, Thailand, Malaysia, you can apply for IEEPA exemption, tax rate is only 0%~5%;
Suggest applying for Advance Ruling in advance to avoid clearance risks.
π£ Act Now:
π Contact professional customs broker + Provide product photos + Apply for HS Code Advance Ruling
π Let your goat/lamb leather, smooth clearance, efficient export, double profits!
β¨ Professional clearance starts with accurate classification!
πΌ Every cent of your cost deserves to be precisely calculated!
Customer Reviews
About HS Code Classification
The Harmonized System (HS) is an internationally standardized nomenclature developed by the World Customs Organization (WCO) to classify traded products. Over 200 countries use the HS system as the basis for customs tariffs, trade statistics, and import/export regulations.
Each HS code follows a hierarchical structure:
- Chapter (2 digits) β Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) β More specific grouping within the chapter
- Subheading (6 digits) β Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) β Country-specific extensions for further classification, such as US HTSUS 10-digit codes
Correct HS code classification is essential for smooth customs clearance, accurate duty payment, and compliance with trade regulations. Misclassification can lead to customs delays, overpayment of duties, or penalties.
When importing from CN to US, the applicable tariff rates may include:
- Most-Favored-Nation (MFN) rate β The standard duty rate applied to WTO members
- General rate β Applied to countries without trade agreements
- Trade remedy duties β Additional tariffs such as Section 301 (anti-dumping), Section 232 (national security), or countervailing duties
The information provided on this page is for reference purposes only. For official classification, please consult with your local customs authority or a licensed customs broker.