Sheepskin Leather Material (No Fur)
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4105109000 | 12.0% | CN | US | Official Doc |
| 4105300000 | 12.0% | CN | US | Official Doc |
| 4112003060 | 12.0% | CN | US | Official Doc |
| 4112003030 | 12.0% | CN | US | Official Doc |
| 4102291010 | 17.5% | CN | US | Official Doc |
| 4102291090 | 17.5% | CN | US | Official Doc |
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AI Analysis
𧡠Sheepskin Leather Material (No Fur) β The Ultimate Guide to HS Codes & US Import Tariffs (2026 Edition)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professionalιε
³ Strategy
π I. Product Definition & Classification: Do You Really Know "Sheepskin"?
Sheepskin leather is a high-value raw material used in premium fashion, automotive interiors, luxury goods, and technical applications. In international trade, it is classified based on whether it retains wool and whether it has been tanned.
β οΈ Key Distinction:
- Raw (Untanned): Raw sheepskin, no wool, no chemical treatment β HS 4102.29.10
- Tanned (Finished): Chemically treated, durable, no wool β HS 4105.10 / 4105.30 / 4112.00
- No Wool Requirement: All codes below apply only to sheepskin without wool (no fleece attached).
π¦ II. HS Code Classification Details (2026 US Tariff Schedule)
| HS Code | Product Description | Applicable Scenario | Tanning Status |
|---|---|---|---|
4105.10.90.00 |
Sheepskin (Sheepskin), untanned, no wool | Raw sheepskin, no wool, no tanning | β Untanned (Raw) |
4105.30.00.00 |
Tanned sheep or lamb leather, no wool | Finished leather for gloves, jackets, etc. | β Tanned |
4112.00.30.60 |
Tanned sheepskin, no wool, non-decorative/non-apparel | Industrial, upholstery, technical use | β Tanned |
4112.00.30.30 |
Tanned sheepskin, processed for further use | Semi-finished leather for cutting/sewing | β Tanned |
4102.29.10.10 |
Untanned sheepskin, no wool | Raw material for further processing | β Untanned (Raw) |
4102.29.10.90 |
Untanned sheepskin, no wool, further processed | Raw but trimmed, cleaned, or sorted | β Untanned (Raw) |
π Critical Note:
- All codes below assume NO WOOL (NO FUR) is attached. If wool is present, different HS codes apply.
- Tanning = chemical treatment (e.g., vegetable, chrome, synthetic). Untanned = just cleaned/salted.
- Non-apparel = not intended for clothing (e.g., upholstery, automotive, industrial).
π° III. 2026 Latest US Tariff Rate Analysis (Including Surtaxes & Policy Add-ons)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Date: November 10, 2025 (and subsequent imports)
π― 1. Tanned Sheepskin (HS 4105.10.90.00, 4105.30.00.00, 4112.00.30.60, 4112.00.30.30)
| Item | Content |
|---|---|
| Base Tariff | 2.0% (ad valorem) |
| Section 301 Add-on Tariff | +0.0% (no additional USITC surcharge) |
| Section 122 Tariff | +10.0% (Special Section 122 surcharge on China-origin goods) |
| Total Tariff | 12.0% |
| Tax Calculation | CIF Value Γ 12.0% |
| De Minimis Exemption? | β No (Section 122 applies to all shipments) |
| Legal Basis Path | Section 122:10% β USITC:4105.10.90.00 β FOOTNOTE:122.10% |
π Explanation:
- "Section 122 Tariff +10%" is a special surcharge under the Section 122 of the US Trade Act, targeting specific Chinese-origin leather goods.
- No Section 301 (301) surcharge applies to these codes (unlike electronics or metals).
- Total = 12.0% (2% base + 10% Section 122).
- Must be paid on every shipment, no de minimis exemption.
π― 2. Untanned Sheepskin (HS 4102.29.10.10, 4102.29.10.90)
| Item | Content |
|---|---|
| Base Tariff | 0.0% (ad valorem) |
| Section 301 Add-on Tariff | +7.5% (Section 301 surcharge on raw materials) |
| Section 122 Tariff | +10.0% (Special Section 122 surcharge on China-origin goods) |
| Total Tariff | 17.5% |
| Tax Calculation | CIF Value Γ 17.5% |
| De Minimis Exemption? | β No (Section 301 & 122 apply) |
| Legal Basis Path | Section 301:7.5% β Section 122:10% β USITC:4102.29.10.10 β FOOTNOTE:122.10% |
π Critical Warning:
- Untanned sheepskin is treated as raw material β subject to Section 301 +7.5%.
- Total = 17.5% (0% base + 7.5% Section 301 + 10% Section 122).
- Higher than tanned leather due to raw material classification.
- No de minimis β even small shipments (e.g., samples) are taxed.
π οΈ IV. Customs Clearance Practical Tips (Real-World Avoidance Guide)
β 1. Required Documentation Checklist (Non-negotiable)
| Document | Must Provide | Explanation |
|---|---|---|
| β Product Specification Sheet | βοΈ | Dimensions, thickness, tanning method (vegetable/chrome), wool status |
| β Tanning Certificate | βοΈ | Proof of tanning process (for 4105/4112 codes) |
| β Wool-Free Declaration | βοΈ | Written statement confirming no wool/fur attached |
| β Photographs (Label & Sample) | βοΈ | Clear images of product, label, and cross-section |
| β Commercial Invoice | βοΈ | Must state: "Sheepskin Leather (No Wool), Tanned/Untanned, HS Code XXX" |
| β Certificate of Origin (CO) | βοΈ | If not China-origin,ε―η³θ―·δΌζ η¨η |
| β Packing List | βοΈ | Show weight, quantity, and packaging type |
β 2. Declaration Tips (Golden Rules)
π₯ "Wool-Free, Tanning Status, Precise Name, Tax Saved!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Tanned sheepskin (no wool) | 4105.10.90.00 |
Misdeclare as "raw" β 17.5% |
| Untanned sheepskin (no wool) | 4102.29.10.10 |
Misdeclare as "tanned" β 12% |
| Sheepskin with wool | 4102.19.00.00 (different code) |
Use "no wool" code β Audit Risk |
| Sheepskin for clothing | 4105.30.00.00 (if no wool) |
Use "non-apparel" code β Classification Error |
β 3. Special Cases Handling
| Case | Recommendation |
|---|---|
| OEM Custom Sheepskin | Provide client order + design specs to prove "no wool" |
| Sheepskin with slight wool residue | Must declare as "with wool" β different HS code & tax |
| Sheepskin for automotive | Use 4112.00.30.60 (non-apparel) β 12% |
| Sheepskin for fashion | Use 4105.30.00.00 β 12% (if no wool) |
π V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff | Certification | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 4105.10.90.00 (tanned) |
12% (China) | No specific cert | 17.5% for untanned |
| π¨π³ China | 4105.10.90.00 |
5% | CCC (if applicable) | No Section 122 |
| πͺπΊ EU | 4105.10.90.00 |
0% (if CE) | CE + REACH | No Section 122 |
| π―π΅ Japan | 4105.10.90.00 |
3% | PSE | No Section 122 |
| π¦πΊ Australia | 4105.10.90.00 |
5% | RCM | No Section 122 |
π Conclusion:
- USA is the only market applying Section 122 +10% and Section 301 +7.5% (for untanned) on China-origin sheepskin.
- China-origin sheepskin in US has highest tariffs globally β consider supply chain shifts.
π VI. Common Mistakes & Avoidance Guide (Lessons Learned)
β Mistake 1: Declaring "Sheepskin" without specifying wool status
π Consequence: Customs may assume with wool β wrong HS code β delay + penalty
β Mistake 2: Tanning method not declared
π Consequence: Cannot confirm HS code β tax error (12% vs 17.5%)
β Mistake 3: Using "Leather" generic name
π Consequence: Customs rejects β 30-day delay
β Mistake 4: Ignoring Section 122
π Consequence: Underpaid tax β retroactive fine + interest
β Correct Practice:
"Sheepskin Leather, No Wool, Tanned (Chrome), 2mm, 100x50cm, HS 4105.10.90.00, China Origin"
π― VII. Conclusion: Precision Declaration, Faster Clearance, Lower Cost!
π― Remember:
πΉ "Wool-Free + Tanning Status = Correct HS Code"
πΉ "Tanned = 12%, Untanned = 17.5% (China)"
πΉ "No Section 301 on Tanned, Yes on Untanned"
πΉ "Section 122 Always Applies (China Origin)"
π Pro Tip:
If your sheepskin is originating from Vietnam, Mexico, Thailand, or Malaysia, you may apply for Section 122 exemption β 0%~5% tariff.
Recommendation: Apply for Advance Ruling before shipment.
π£ Take Action Now:
π Contact a professional customs broker + Provide product photos + Apply for HS Code Advance Ruling
π Ensure your sheepskin clears customs smoothly, reduces cost, and boosts profit!
β¨ Professional Customs Clearance Starts with Accurate Classification!
πΌ Every cent of your cost deserves precise calculation!
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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.