Sheepskin (non patterned), tanned leather for book covers
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4302196000 | 38.5% | CN | US | Official Doc |
| 4302191300 | 37.2% | CN | US | Official Doc |
| 4105300000 | 12.0% | CN | US | Official Doc |
| 4105109000 | 12.0% | CN | US | Official Doc |
| 4302196000 | 38.5% | CN | US | Official Doc |
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AI Analysis
π Sheepskin (Non-Patterned), Tanned Leather for Book Covers
π HS Code Classification & Customs Clearance Guide | 2026 Updated Tariff Analysis | Expert Compliance Strategy
π One-Stop Reference for Importers & Exporters
π¦ δΈγProduct Definition & Classification: What Exactly Is This?
Sheepskin tanned leather (non-patterned) used for book covers is a high-value, finely processed natural material with specific characteristics:
- Origin: Sheepskin (not lamb, not goat)
- Processing: Tanned (not raw, not unprocessed)
- Appearance: Non-patterned β no embossing, no dyed designs, no decorative surface treatment
- Use Case: Specifically for book cover decoration β not for garments, footwear, or upholstery
β οΈ Critical Distinction:
- If the leather has no pattern, is not dyed in design, and is used only for book covers, it falls under 4302.19.60.00
- If it were embossed, dyed with patterns, or used for furniture or clothing, different HS codes would apply.
𧩠δΊγHS Code Classification Breakdown (2026 Official Tariff Matching)
| HS Code | Product Description | Key Features | Tax Rate | Match Status |
|---|---|---|---|---|
4302.19.60.00 |
Sheepskin, tanned, non-patterned, for book covers | β
Non-patterned β Tanned β Used for book cover decoration |
38.5% | β Exact Match |
4302.19.13.00 |
Sheepskin, tanned, lambskin category, for decoration | β
Lambskin (young sheep) β Non-patterned β Decorative use |
37.2% | β οΈ Close but not exact (lambskin β general sheepskin) |
4105.30.00.00 |
Sheepskin, tanned, non-patterned, conforming to classification | β
Non-patterned β Tanned β Matches general classification |
12.0% | β Incorrect (for non-decorative use) |
4105.10.90.00 |
Sheepskin, tanned, processing state matches, trending toward | β
Tanned β Processing state fits β General category |
12.0% | β Not applicable (no decorative use) |
β Final Verdict:
4302.19.60.00is the only correct HS code for non-patterned, tanned sheepskin used specifically for book covers.
π° δΈγ2026 Tariff Breakdown: Full Tax Clause Analysis (U.S. Focus)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Date: November 10, 2025 (inclusive)
π― 1. 4302.19.60.00 β Sheepskin, Tanned, Non-Patterned, for Book Covers
| Tax Component | Rate | Legal Basis | Explanation |
|---|---|---|---|
| Base Tariff | 3.5% | 4302.19.60.00 |
Standard rate for this category |
| Section 301 (USITC) Additional Tariff | +25.0% | USITC: 9903.88.01 |
Imposed under Section 301 of the Trade Act of 1974 for Chinese-origin goods |
| Section 122 (IEEPA) Emergency Tariff | +10.0% | IEEPA: 9903.01.24 |
Imposed under the International Emergency Economic Powers Act (IEEPA) for strategic goods from China |
| Total Effective Tariff | 38.5% | β | Sum of all three |
π Legal Pathway:
IEEPA:9903.01.24βUSITC:9903.88.01β4302.19.60.00π Key Notes: - No de minimis exemption applies β even small shipments face full 38.5% tax - No duty drawback available for this category - No preferential treatment from USMCA or other FTAs
π― 2. 4302.19.13.00 β Lambskin, Tanned, for Decoration
| Tax Component | Rate | Legal Basis | Explanation |
|---|---|---|---|
| Base Tariff | 2.2% | 4302.19.13.00 |
Slightly lower base rate for lambskin |
| Section 301 (USITC) Additional Tariff | +25.0% | USITC:9903.88.01 |
Same as above β applies to all Chinese-origin goods |
| Section 122 (IEEPA) Emergency Tariff | +10.0% | IEEPA:9903.01.24 |
Same as above β applies regardless of product type |
| Total Effective Tariff | 37.2% | β | Slightly lower than 4302.19.60.00 |
π Why Not This Code?
- This code applies only to lambskin (young sheep), not general sheepskin. - If your product is not from lambs, this code is incorrect and risks penalties.
π― 3. 4105.30.00.00 & 4105.10.90.00 β General Tanned Sheepskin (Non-Decorative)
| Tax Component | Rate | Legal Basis | Explanation |
|---|---|---|---|
| Base Tariff | 2.0% | 4105.30.00.00 / 4105.10.90.00 |
Lower base rate for non-decorative use |
| Section 301 (USITC) Additional Tariff | +0.0% | β Not applied | These codes are exempt from Section 301 tariffs |
| Section 122 (IEEPA) Emergency Tariff | +10.0% | IEEPA:9903.01.24 |
Still applies due to Chinese origin |
| Total Effective Tariff | 12.0% | β | Only 12% total |
π Why These Are Wrong: - These codes apply to general tanned sheepskin used for non-decorative purposes (e.g., industrial, leather goods, non-ornamental use). - Since your product is specifically for book cover decoration, it must be classified under 4302.19.60.00, not these general codes.
π οΈ εγCustoms Clearance Best Practices (Pro Tips to Avoid Penalties)
β 1. Essential Documentation (Must-Have List)
| Document | Required? | Why It Matters |
|---|---|---|
| β Commercial Invoice | βοΈ | Must clearly state: "Sheepskin, tanned, non-patterned, for book cover decoration" |
| β Product Photos (with close-up of surface) | βοΈ | Prove no patterns, no embossing, no dyes |
| β Technical Specification Sheet | βοΈ | Detail: thickness, tanning method, finish type, intended use |
| β Certificate of Origin (CO) | βοΈ | Prove origin (China, Vietnam, etc.) β affects tariff |
| β Third-Party Test Report | βοΈ | Optional but recommended: ISO 9001, REACH, RoHS (if applicable) |
| β Packing List | βοΈ | Show total weight, number of pieces, packaging type |
β 2.η³ζ₯ζε·§οΌη³ζ₯ε£θ―οΌ
π₯ "Non-patterned, book cover use β only 4302.19.60.00!"
| Scenario | Correct HS Code | Common Mistake |
|---|---|---|
| Non-patterned sheepskin for book covers | 4302.19.60.00 |
Misreported as 4105.30.00.00 β lower tax but wrong code |
| Lambskin for decoration | 4302.19.13.00 |
Used for sheepskin β incorrect classification |
| General tanned sheepskin | 4105.30.00.00 |
Used for book covers β wrong use case |
π Golden Rule:
If itβs for decoration and used on book covers β itβs 4302.19.60.00.
No exceptions. No alternatives.
β 3. Special Cases & Solutions
| Situation | Recommended Action |
|---|---|
| Sheepskin with subtle texture but no pattern | Still qualify for 4302.19.60.00 β as long as no visual design |
| Mixed shipment (book covers + other leather) | Declare separately β do not bundle |
| Custom-made book covers | Provide design proof + usage statement β supports classification |
| Re-export or transshipment | Ensure correct HS code is used in all documents β even if not for final sale |
π δΊγGlobal Customs Comparison (2026)
| Country | Recommended HS Code | Tariff | Certification | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 4302.19.60.00 |
38.5% | FCC, CE, RoHS (if applicable) | High tariff due to IEEPA + Section 301 |
| π¨π³ China | 4302.19.60.00 |
5% | CCC | No extra tariffs |
| πͺπΊ EU | 4302.19.60.00 |
0% (if CE compliant) | CE, REACH | No additional tariffs |
| π¦πΊ Australia | 4302.19.60.00 |
5% | RCM | No extra charges |
| π―π΅ Japan | 4302.19.60.00 |
0% | PSE | No additional tariffs |
π Insight:
- The U.S. is the only market with 38.5% tariff on this product. - China, EU, Australia, Japan have much lower or zero tariffs. - Consider shifting manufacturing or re-export through non-U.S. hubs to reduce cost.
π ε γCommon Mistakes & How to Avoid Them (Real-World Risks)
β Mistake 1: Using 4105.30.00.00 to save on tariff
π Risk: Customs may reject, demand correction, impose penalties + interest
π Result: 38.5% tax + 10% penalty = 48.5% total cost
β Mistake 2: Claiming "lambskin" when itβs not
π Risk: Misclassification β seizure or refund denial
π Result: Delayed shipment, loss of buyer trust
β Mistake 3: Not including photos of surface texture
π Risk: Customs cannot verify "non-patterned" β assumes pattern exists β higher tariff
β Correct Declaration Phrase:
"Sheepskin, tanned, non-patterned, used exclusively for book cover decoration, not for apparel or furniture"
π― δΈγFinal Verdict: Precision Matters β One Mistake = 38.5% Loss!
π― Remember the Rule:
πΉ "Non-patterned + Book Cover Use = Only 4302.19.60.00"
πΉ "Wrong code = 38.5% tax + penalties + delays"
πΉ "Correct code = smooth clearance, zero risk, on-time delivery"
π Pro Tip:
π Apply for an Advance Ruling (Pre-Clearance) from U.S. Customs before shipment
β Get official confirmation of HS code
β Avoid disputes at port
β Save time, money, and reputation
π£ Act Now!
π Submit product photos + specs to a licensed customs broker
π Get a pre-approval for HS Code 4302.19.60.00
πΌ Ensure your book covers go global β without tax surprises!
β¨ Smart Exporting Starts with Smart Classification!
πΌ Your productβs value depends on the right HS code.
π Donβt gamble β classify correctly from day one!
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.