Raw Leather Lining
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 410239 | 0.0% | CN | US | Official Doc |
| 410729 | 0.0% | CN | US | Official Doc |
AI Analysis
𧡠Raw Leather Lining (Raw Sheep/Lamb & Bovine Skins)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
π I. Product Definition & Classification: Do You Really Understand "Raw Leather Lining"?
"Raw Leather Lining" refers to raw animal skins intended for use as lining materials in garments, shoes, or bags. In international trade, the classification depends strictly on the type of animal and the state of preservation. Since the specific animal source is not fully defined in the general term "Raw Leather Lining," it falls into two primary categories under Chapter 41:
- Sheep or Lamb Skins (Without Wool On): If the lining is made from sheep or lamb skin that has been cured or salted but does not have wool attached.
- Bovine or Equine Skins (Without Hair On): If the lining is made from cow, bull, horse, or other bovine/equine skins that have been treated to remove hair.
β οΈ Key Distinction Point:
- If the skin is Sheep/Lamb and wool-free β Classified under 4102.39
- If the skin is Bovine/Equine and hair-free β Classified under 4107.29
- Critical Note: The term "Lining" is an end-use, not a processing method. Customs classification is based on the raw material type, not the final application.
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Applicable Scenario | Animal Origin | Processing State |
|---|---|---|---|---|
4102.39 |
Other raw hides of sheep or lambs (excluding those with wool on) | Sheepskin linings, lamb linings, wool-less sheep skins | Sheep / Lamb | Raw, Cured, Salted, No Wool |
4107.29 |
Other raw hides of bovine animals or equines (excluding those with hair on) | Cowhide linings, horsehide linings, hair-less bovine skins | Bovine / Equine | Raw, Cured, Salted, No Hair |
π Key Reminder:
- Do not confuse "Raw" with "Tanned": If the leather has been tanned or further processed beyond simple preservation (salting/curing), it may fall under Chapter 41 Part II or even Chapter 43. The codes provided here are for RAW skins. - "With Wool/Hair On" vs. "Without": Codes like4102.29apply to skins with wool/hair. Since these are "linings," they are typically processed to remove hair/wool for smoothness, hence codes4102.39and4107.29.
π° III. 2026 Latest Tariff Rate Details (Including Surcharges & Policy Add-ons)
β Applicable Country: United States (US)
β Origin: China (CN)
β Status: Tax information retrieval failed in the reference data.
π― Critical Status: 4102.39 & 4107.29
| Item | Content |
|---|---|
| Base Tariff Rate | Variable (Standard MFN rates for Chapter 41 typically range from 0% - 12%, depending on specific country of origin and trade agreements) |
| Section 301 Tariff | Check Specifically (Chapter 41 goods are sometimes exempt from Section 301, but not always. This requires verification.) |
| Section 232 Tariff | Not Applicable (Steel/Aluminum only) |
| Withholding Tax (Tax Data) | Error / Failed to retrieve |
| Total Tax Calculation | Pending Verification |
π Explanation:
- The reference data explicitly states: "Failed to retrieve tax information" and "Total Tax: Error".
- DO NOT GUESS THE RATE.
- Chapter 41 (Raw Hides and Skins) often has lower base duties than finished leather goods, but US-China trade tensions may have specific exclusions or additions.
- Action Required: You must verify the current effective duty rate with a licensed customs broker or via the USITC Database, as the automatic retrieval failed. Assuming a 0% rate could lead to significant underpayment penalties.
π οΈ IV. Customs Clearance Practical Advice (Real-World Pitfall Avoidance Guide)
β 1. Document Preparation Checklist (ηΌΊδΈδΈε―)
| Document | Must Provide | Description |
|---|---|---|
| β Commercial Invoice | βοΈ | Clearly state: "Raw Sheep Skin Lining" or "Raw Bovine Hide Lining". Do NOT just write "Leather". |
| β Packing List | βοΈ | Include weight (gross/net) and number of hides. |
| β Product Description | βοΈ | Specify: Animal type (Sheep/Cow), State (Raw/Cured), Treatment (Salted/Dried), No Wool/Hair. |
| β Phytosanitary Certificate | βοΈ | CRITICAL: Raw animal skins often require phytosanitary or veterinary health certificates to prevent disease entry. |
| β Declaration of No Wool/Hair | βοΈ | Written declaration confirming the skins are free of wool/hair to justify HS Code 4102.39 or 4107.29. |
β 2. Declaration Tips (Key Mantra)
π₯ "Specify Animal, Confirm State, Certify Health, Avoid Misclassification!"
| Situation | Correct Declaration | Wrong Practice |
|---|---|---|
| Sheep skin lining | "Raw Sheep Skins, No Wool On, Salted" (4102.39) |
"Sheepskin" (Too vague) or "Leather Lining" (Implies tanned) |
| Cow hide lining | "Raw Bovine Hides, No Hair On, Cured" (4107.29) |
"Cowhide" (May imply tanned/finished) |
| Mixed shipment | Separate bills for Sheep and Bovine | Combining into one generic "Leather" entry β Risk of seizure |
β 3. Special Circumstances Handling
| Situation | Handling Advice |
|---|---|
| Uncertain Animal Origin | Provide samples or detailed supplier declarations. If unknown, customs may default to the higher duty rate or require lab testing. |
| Wool Residuals Detected | If customs finds wool, 4102.39 becomes invalid. It may reclassify to 4102.29 (with wool) or reject as improperly declared. |
| Treated vs. Raw | If the skins are wet-preserved or chemically treated beyond standard curing, verify if they still qualify as "Raw" under HS Code definitions. |
| Import Quotas | Some countries have quotas on raw hides. Check if your country of origin is subject to any import limits. |
π V. Global Main Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Estimated Duty* | Certification Requirements | Remarks |
|---|---|---|---|---|
| πΊπΈ USA | 4102.39 / 4107.29 |
Check Locally (Data Error in Ref) | Phytosanitary Vet Cert | High scrutiny on raw animal products. |
| π¨π³ China | 4102.39 / 4107.29 |
~5-12% (MFN) | None typically | Common import for processing. |
| πͺπΊ EU | 4102 / 4107 |
0% (Many origins) | EU Health Attestation | Strict veterinary controls. |
| π¬π§ UK | 4102 / 4107 |
Check UK Tariff | UK Vet Health Cert | Post-Brexit rules apply. |
π Conclusion:
- Animal Origin is King: Misidentifying Sheep as Bovine (or vice versa) leads to HS code errors. - Raw State is Key: Ensure documentation proves the goods are "Raw" and not "Tanned" to stay in Chapter 41. - Health Certs are Mandatory: Unlike finished leather, raw skins carry disease risks. Phytosanitary/Veterinary certificates are non-negotiable in most major markets.
π VI. Common Errors & Pitfall Guide (Lessons Learned)
β Error 1: Declaring "Raw Leather Lining" without specifying animal type.
π Consequence: Customs will flag for ambiguity. May lead to detention and mandatory classification by customs officer, delaying shipment by weeks.
β Error 2: Failing to provide Phytosanitary/Veterinary Certificate.
π Consequence: Immediate Rejection or Destruction of goods at the port of entry due to biosecurity risks.
β Error 3: Using "Tanned Leather" description for Raw Goods.
π Consequence: Incorrect HS Code (Chapter 41 vs Chapter 41 Part II/Chapter 39/43). Potential fines for misdeclaration.
β Error 4: Assuming Tax Rate is 0% because data retrieval failed.
π Consequence: Underpayment of Duties. If the actual rate is 5-10% and you paid 0%, you will face back taxes + penalties upon audit.
β Correct Practice:
"Raw Sheep Skins, Cured, Salted, No Wool, For Lining Use. Country of Origin: [Country]. Attached: Phytosanitary Certificate No. XYZ."
π― VII. Conclusion: Precise Classification, Safe Passage!
π― Remember the Mantra:
πΉ "Sheep = 4102.39, Bovine = 4107.29."
πΉ "Raw Means No Tanning, Hair/Wool Means Nothing."
πΉ "Tax Data Error? DO NOT GUESS. Verify with Broker."
πΉ "Health Certs Save Your Shipment."
π Tips:
- Since the tax data returned an Error, do not rely on any estimated tax calculation from this document for financial planning.
- Recommendation: Engage a US Customs Broker to file a Pre-Ruling Request if the shipment value is high. This provides legal certainty on the HS Code and Duty Rate before shipping.
π£ Immediate Action:
π Contact a Customs Broker.
π Request Phytosanitary/Veterinary Certificate from supplier.
π Verify Current Duty Rate on USITC Database for4102.39and4107.29.
π Ensure smooth clearance, avoid biosecurity flags, and protect your profit margin!
β¨ Professional Clearance Starts with Precise Classification!
πΌ Your raw materials are valuable; protect them with proper documentation!
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.