Refined Sheepskin Leather Hairless
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4112003060 | 12.0% | CN | US | Official Doc |
| 4105109000 | 12.0% | CN | US | Official Doc |
| 4105300000 | 12.0% | CN | US | Official Doc |
| 4112006000 | 12.0% | CN | US | Official Doc |
| 4103901130 | 17.5% | CN | US | Official Doc |
Product Images
AI Analysis
π Refined Sheepskin Leather (Hairless)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Customs Strategy
π I. Product Definition & Classification: What Exactly is "Refined Sheepskin Leather"?
Refined sheepskin leather (hairless) refers to raw sheepskins that have undergone tanning or further processing, resulting in the removal of the hair/fleece. In international trade, these products are generally classified under Chapter 41 (Raw hides and skins and leather), depending on the specific stage of processing (pre-tanned vs. fully refined/finished).
β οΈ Key Distinction:
- If the leather is fully tanned and refined (soft, finished, no wool), it typically falls under headings 4105 or 4112.
- If the leather is not yet tanned (raw, salted, or pre-tanned), it falls under heading 4103.
- Crucial Note: The presence or absence of hair/wool is a primary classifier. Hairless sheepskin is distinct from shearling (wool-on).
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority)
| HS Code | Product Description | Application Scenario | Processing Status |
|---|---|---|---|
4112.00.30.60 |
Refined sheepskin leather (hairless), material: sheepskin, form: refined leather, no hair. Non-apparel/non-decorative category after tanning/further processing. | Industrial leather, upholstery, non-clothing goods | β Fully Refined |
4105.10.90.00 |
Refined sheepskin leather (hairless), material: sheepskin, form: refined leather, no hair. Classified as tanned or semi-tanned hides. | General leather goods, footwear components | β Tanned/Semi-Tanned |
4105.30.00.00 |
Refined sheepskin leather (hairless), material: sheepskin, form: refined leather. Tanned or further processed hides. | Standard refined leather sheets/rolls | β Tanned |
4112.00.60.00 |
Refined sheepskin leather (hairless), material: sheepskin, form: refined leather, no hair. Fits definition of treated sheep/lamb skin without wool. | High-quality finished leather, bags, accessories | β Fully Refined |
4103.90.11.30 |
Sheepskin, hairless, untanned. Material: sheepskin, form: untanned. Fits specific animal hide category without pre-tanning. | Raw materials for further tanning, traditional crafts | β Untanned |
π Key Reminder:
- 4105 codes generally cover sheep/lambskins that are tanned or crust.
- 4112 codes often refer to specific refined finishes or broader categories of prepared hides.
- 4103 is strictly for untanned hides. Misclassifying raw hides as refined leather can lead to significant tax discrepancies.
π° III. 2026 Latest Tariff Rate Breakdown (Including Surtaxes & Policy Add-ons)
β Applicable Country: USA (US)
β Origin: China (CN)
β Effective Time: Post-2025 (Current Trade Environment)
π― 1. 4112.00.30.60 & 4112.00.60.00 ββ Refined Sheepskin Leather (Hairless)
| Item | Content |
|---|---|
| Base Tariff Rate | 2.0% (ad valorem) |
| Section 301 Surtax | 0.0% (Note: Some leather items may be exempt or lower, but specific sub-codes vary. Based on provided data: 0%) |
| IEEPA / "122 Clause" Surtax | +10% (Specific Chinese import surtax) |
| Total Effective Rate | 12.0% |
| Tax Calculation | CIF Value Γ 12.0% |
| De Minimis Exemption | β Not Applicable (High-value commercial shipment) |
| Legal Basis Path | HTSUS:4112.00.30.60 β USITC:Footnote for Section 301 β IEEPA:122 Clause Surcharge |
π Explanation:
- Base Rate (2.0%): The standard Most Favored Nation (MFN) rate for prepared leather.
- 122 Clause Surtax (10%): Reflects specific trade measures applied to Chinese-origin goods under recent executive orders or trade agreements (referred to here as "122 Clause").
- Total (12.0%): A moderate tariff, significantly lower than electronics or steel, but still impactful for bulk shipments.
π― 2. 4105.10.90.00 & 4105.30.00.00 ββ Tanned Sheepskin Leather
| Item | Content |
|---|---|
| Base Tariff Rate | 2.0% (ad valorem) |
| Section 301 Surtax | 0.0% |
| IEEPA / "122 Clause" Surtax | +10% |
| Total Effective Rate | 12.0% |
| Tax Calculation | CIF Value Γ 12.0% |
| Legal Basis Path | HTSUS:4105.xxxx.xxxx β USITC β IEEPA:122 Clause |
π Note:
- These codes cover the majority of commercial sheepskin leather.
- The tariff structure is identical to4112in this dataset, simplifying cost estimation for standard tanned leathers.
π― 3. 4103.90.11.30 ββ Untanned Sheepskin (Hairless)
| Item | Content |
|---|---|
| Base Tariff Rate | 0.0% (ad valorem) |
| Section 301 / Retaliatory Surtax | +7.5% |
| IEEPA / "122 Clause" Surtax | +10% |
| Total Effective Rate | 17.5% |
| Tax Calculation | CIF Value Γ 17.5% |
| Legal Basis Path | HTSUS:4103.90.11.30 β USITC:Retaliatory Footnote β IEEPA:122 Clause |
π Critical Warning:
- Untanned hides are more expensive to import into the US from China (17.5%) than tanned leather (12.0%) due to specific retaliatory or agricultural tariffs.
- Do NOT misclassify untanned hides as "refined". If customs inspects and finds the leather is not fully tanned/finished, you will face penalties + back taxes + interest.
π οΈ IV. Customs Clearance Practical Advice (Avoid Pitfalls)
β 1. Documentation Checklist (Mandatory)
| Document | Must Provide? | Explanation |
|---|---|---|
| β Commercial Invoice | βοΈ | Must explicitly state: "Refined Sheepskin Leather, Hairless, Tanned/Finished" |
| β Packing List | βοΈ | Detail weight (net/gross) and dimensions. |
| β Product Specifications | βοΈ | Include tanning method (e.g., Chrome-tanned, Vegetable-tanned), thickness, and finish type. |
| β Processing Statement | βοΈ | Confirm whether the product is tanned or untanned. This is the #1 reason for misclassification. |
| β Certificate of Origin | βοΈ | To verify Chinese origin and apply correct surtaxes. |
| β Photos of Goods | βοΈ | Show texture, lack of hair, and any markings/branding. |
β 2. Classification Strategy (Key Mantra)
π₯ "Tanned is Refined, Untanned is Raw. Hairless means no wool. Check the 122 Clause!"
| Scenario | Correct HS Code | Incorrect Code | Consequence |
|---|---|---|---|
| Finished, Soft, No Wool | 4112.00.60.00 / 4105.30.00.00 |
4103.90.11.30 |
Overpayment of tax (17.5% vs 12.0%) |
| Raw Salted Skin, No Hair | 4103.90.11.30 |
4112.00.60.00 |
Underpayment β Penalties + 5.5% Tax Gap + Interest |
| Shearling (Wool ON) | Different Code (4104/4115) | 4112.00.60.00 |
Rejection β Goods returned or destroyed |
β 3. Special Handling Tips
| Situation | Recommendation |
|---|---|
| Mixed Batches | Ensure all items in one shipment have the same processing status. Do not mix tanned and untanned leathers unless declared separately. |
| Chemical Composition | If chrome-tanned, ensure compliance with US environmental regulations (though not directly a tariff issue, it affects clearance speed). |
| Pre-Ruling Application | For high-value shipments, apply for an Advance Ruling from US CBP to lock in the HS Code and prevent post-audit audits. |
π V. Global Market Comparison (2026)
| Country/Region | Recommended HS Code | Tariff Rate (China Origin) | Notes |
|---|---|---|---|
| πΊπΈ USA | 4112.00.60.00 / 4105.30.00.00 |
12.0% (Tanned) 17.5% (Untanned) |
122 Clause applies. |
| π¨π³ China | 4112.00.60.00 |
~2.0% - 5% | Import duties vary by trade agreement. |
| πͺπΊ EU | 4112 |
~4.0% - 6.0% | No 122 Clause equivalent, but different classification nuances. |
π Conclusion:
- The US market imposes a significant "122 Clause" surtax on Chinese leather goods.
- Untanned sheepskin is taxed higher than tanned leather in the US context provided.
- Always verify the tanning status with your supplier before shipping.
π VI. Common Errors & Pitfalls (Lessons Learned)
β Error 1: Calling "Untanned Sheepskin" "Refined Leather"
π Result: Customs audits find raw hide β 17.5% tax applied instead of 12.0% + fines.
β Error 2: Omitting "Hairless" in Description
π Result: Customs suspects shearling β Delay for inspection β Demurrage charges.
β Error 3: Ignoring the "122 Clause"
π Result: Budgeting only for base duty (2%) β Unexpected 10% surtax hits your P&L.
β Correct Practice:
"Refined Sheepskin Leather, Hairless, Chrome-Tanned, Finished for Garment Use, HTS 4112.00.60.00, Origin: China, Subject to 122 Clause Surcharge."
π― VII. Conclusion: Precision Saves Money!
π― Remember the Mantra:
πΉ "Tanned = 12%, Untanned = 17.5%. Hairless is key. 122 Clause adds 10%!"
πΉ "HS Code dictates destiny. 5.5% difference can kill your margin!"
π Pro Tip:
If your sheepskin leather is dye-specific or used for luxury goods, ensure your supplier provides a Material Safety Data Sheet (MSDS) for any chemical finishes to speed up US CBP clearance.
π£ Take Action:
π Consult a licensed customs broker + Provide detailed tanning specs + Verify "122 Clause" applicability
π Ensure smooth clearance, accurate costing, and competitive pricing!
β¨ Professional clearance starts with accurate classification!
πΌ Your cost savings are calculated in every digit of the HS Code!
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.