Sheepskin Refined Leather (Hairless)
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4102291010 | 17.5% | CN | US | Official Doc |
| 4102291090 | 17.5% | CN | US | Official 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 |
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π§Ά Sheepskin Refined Leather (Hairless): The Ultimate HS Code & Tax Strategy Guide (2026)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Export Strategy
π I. Product Definition & Classification: Do You Really Understand "Refined Hairless Sheepskin"?
Sheepskin (Lamb Skin) refined and hairless is a high-value material widely used in luxury fashion, automotive interiors, and high-end upholstery. In international trade, it is strictly categorized by material composition (Sheep/Lamb), processing state (Refined/Tanned), and hair removal (Hairless).
Key Classification Logic:
- Material: Must be "Sheepskin" or "Lamb Skin" (Ovis aries).
- State: Must be "Refined" (Tanned, dressed, or further processed) and Hairless (No wool/hair attached).
- Differentiation:
- If it is Chromed/Coated (e.g., Patent Leather) β May fall under 4114 (Higher tax due to coating).
- If it is Suede/Split β May fall under 4104 or 4105.
- If it is Standard Refined Hairless β Falls under 4112 or 4105 (Standard tax).
β οΈ Critical Distinction:
- Hairless Refined Sheepskin (General) β4112.00.30.60/4112.00.60.00(12% Total)
- Patent/Lacquered Sheepskin (Coated) β4114.20.70.00(36.6% Total)
- Other Refined Hairless Sheepskin β4105.30.00.00(12% Total)
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority Match)
Based on the provided classification data, here are the 6 exact matches for "Sheepskin Refined Leather (Hairless)" with their specific tax implications:
| HS Code | Product Description (Match Summary) | Material Attribute | Total Tax Rate | Key Tax Components |
|---|---|---|---|---|
4112.00.30.60 |
Match Confirmed: Sheepskin (Lamb Skin), Refined & Hairless. Matches "Refined/Processed, Hairless" definition perfectly. | Refined, Hairless | 12.0% | Base: 2.0% + Section 122: 10% |
4112.00.60.00 |
Match Confirmed: Refined/Processed Sheepskin, Hairless. Matches "Refined/Processed, No Wool" definition exactly. | Refined, No Wool | 12.0% | Base: 2.0% + Section 122: 10% |
4114.20.70.00 |
Match Confirmed: Refined Sheepskin in "Patent/Lacquer" category. Matches leather attributes under patent coating rules. | Refined, Patent/Coated | 36.6% | Base: 1.6% + Add'l: 25.0% + Section 122: 10% |
4105.30.00.00 |
Match Confirmed: Sheepskin (Lamb Skin), Hairless. Matches "Sheep/Lamb skin, no wool" description. | Refined, Hairless | 12.0% | Base: 2.0% + Section 122: 10% |
4114.10.00.00 |
Match Confirmed: Refined Sheepskin. Matches "Suede/Composite Leather" properties as leather goods. | Refined, Leather | 38.2% | Base: 3.2% + Add'l: 25.0% + Section 122: 10% |
4105.10.90.00 |
Match Confirmed: Sheepskin (Lamb Skin), Refined & Hairless. Matches "Tanned Sheep/Lamb, No Wool" features. | Refined, No Wool | 12.0% | Base: 2.0% + Section 122: 10% |
π Important Note:
- Standard Refined Leather (4112,4105) attracts 12% total tax.
- Patent/Lacquered/Suede Variants (4114) attract 36.6% ~ 38.2% due to the 25% "Section 301" Additional Duty.
- Section 122 (10%) is a specific China-specific additional tariff layer applied on top of base rates for certain categories.
π° III. 2026 Tariff Rate Deep Dive (Including Base + Add'l + Policy Fees)
β Applicable Market: USA (US)
β Origin: China (CN)
β Valid From: 2025/2026 Period (Current Policy)
β Tax Structure: Base Duty + Section 301 (25%) + Section 122 (10%)
π― 1. Standard Category: 4112.00.30.60 / 4112.00.60.00 / 4105.30.00.00 / 4105.10.90.00
(The "Sweet Spot" for General Refined Hairless Sheepskin)
| Item | Value |
|---|---|
| Base Duty Rate | 2.0% (ad valorem) |
| Section 301 Add'l (25%) | 0.0% (Not applicable to these specific codes) |
| Section 122 Add'l | +10.0% (China-specific policy tax) |
| Total Duty Rate | 12.0% |
| Tax Calculation | CIF Value Γ 12% |
| De Minimis Exemption | β No (High-value leather goods not eligible) |
| Legal Path | HTSUS:4112.00.30.60 + Section 122: China Leather |
π Explanation:
- These codes represent standard tanned/sheepskin leather without special coatings (like patent leather).
- The 10% Section 122 is the critical "China Surcharge" often overlooked.
- Strategy: If your product is NOT patent/lacquered, aim for these codes to keep tax at 12% instead of 36.6%.
π― 2. Special Category: 4114.20.70.00 & 4114.10.00.00
(Patent Leather or Suede/Composite Variants)
| Item | Value |
|---|---|
| Base Duty Rate | 1.6% - 3.2% |
| Section 301 Add'l (25%) | +25.0% (Mandatory for China origin leather with coatings/suede) |
| Section 122 Add'l | +10.0% |
| Total Duty Rate | 36.6% ~ 38.2% |
| Tax Calculation | CIF Value Γ (36.6% - 38.2%) |
| De Minimis Exemption | β No |
| Legal Path | HTSUS:4114.20.70.00 / 4114.10.00.00 + Section 301 |
π Critical Warning:
- If your "Refined Leather" is Patent Leather (shiny, lacquered) or Suede (napped), it MUST be classified under4114.
- Do NOT force it into4112or4105to avoid the 25% tax; Customs will audit and penalize you for misclassification.
- Risk: Misdeclaring patent leather as standard leather results in 25% + 10% penalty + 45% back-taxes.
π οΈ IV. Customs Clearance Operational Advice (Real-World Pitfall Avoidance)
β 1. Documentation Checklist (Must-Have)
| Document | Status | Purpose |
|---|---|---|
| β Leather Grade Certificate | Required | Prove "Hairless" and "Sheepskin" origin. |
| β Processing Flowchart | Required | Show tanning, hair removal, and coating steps. |
| β Product Photos (Close-up) | Required | Show surface finish (Matte = 12%, Shiny/Coated = 36.6%). |
| β Material Composition Report | Required | Confirm 100% Sheepskin/Lamb Skin. |
| β Commercial Invoice | Required | Must explicitly state "Sheepskin, Refined, Hairless". |
| β CO (Certificate of Origin) | Required | Essential for Section 122 calculation. |
| β Tanning Agent List | Recommended | Helps prove tanning method (Vegetable vs. Chromium). |
β 2. Declaration Strategy (Golden Rules)
π₯ The Golden Rule:
"If it's shiny (patent) or napped (suede) β 36%+. If it's matte & standard β 12%."
| Scenario | Correct HS Code | Incorrect Code (Risk) | Outcome |
|---|---|---|---|
| Standard Matte Sheepskin | 4112.00.30.60 |
4114.20.70.00 |
Overpay 24.6% |
| Patent Sheepskin (Shiny) | 4114.20.70.00 |
4112.00.30.60 |
Audit + Penalty + 25% Back Tax |
| Suede Sheepskin | 4114.10.00.00 |
4105.30.00.00 |
Audit + Penalty + 25% Back Tax |
| Mixed Leather (Sheep + Cow) | Mixed Code | Single Code | Rejection |
β 3. Special Handling Tips
| Situation | Action Plan |
|---|---|
| OEM Custom Sheepskin | Provide design specs; clarify if coating is added during export (may shift code). |
| Leather for Upholstery | If cut to size for furniture, still 4112/4114; if for shoes, may differ. |
| Section 122 Avoidance | Impossible for Chinese origin; only possible if re-exported to a third country and re-labeled (complex). |
| Pre-Arbitration | Strongly Recommended for 4114 codes to avoid 25% surprise. |
π V. Global Market Comparison (2026 Status)
| Country | Recommended HS Code | Total Tariff | Key Requirement | Note |
|---|---|---|---|---|
| πΊπΈ USA | 4112.00.30.60 (Standard) |
12.0% | Section 122 (10%) | 4114 codes hit 36.6% |
| πͺπΊ EU | 4112.00.30.60 |
Varies (0-6%) | CE + Eco-label | No 25% Section 301 |
| π¨π³ China (Import) | 4112.00.30.60 |
Low | CCC Certification | Domestic consumption tax applies |
| π―π΅ Japan | 4112.00.30.60 |
Low | JIS Standard | No Section 122 |
| π¬π§ UK | 4112.00.30.60 |
Varies | GBCA | Post-Brexit rules apply |
π Conclusion:
- USA is the most aggressive market for Chinese leather due to Section 122 (10%) and Section 301 (25%) for coated leather.
- EU/Japan are more lenient but require strict material certification.
- Strategy: Ensure your Patent/Suede goods are correctly declared to4114to avoid audits, but Standard goods must target4112/4105to save 24%+.
π VI. Common Mistakes & Pitfalls (Learn from Others' Pain)
β Mistake 1: Calling all "Refined Leather" 4112.00.30.60.
π Result: Customs audits Patent Leather as 4114 β 36.6% tax applied retroactively + 25% penalty.
β Mistake 2: Ignoring "Section 122" in tax calculations.
π Result: Budgeting for 2% tax, but paying 12% β Profit margin wiped out.
β Mistake 3: Mixing "Sheepskin" and "Cowhide" in one shipment without breakdown.
π Result: Customs delays, requires re-classification, potential seizure.
β Mistake 4: Not providing "Hairless" proof.
π Result: Declared as "Fur" (higher tax) instead of "Leather".
β Best Practice:
"Sheepskin, Refined, Hairless, No Coating, Matte Finish, 100% Ovis Aries, Tanned with Chromium (if applicable)."
π― VII. Conclusion: Precision Classification = Profit Protection!
π― Remember the Rules:
πΉ "Standard Matte = 12% (4112/4105)"
πΉ "Shiny/Patent/Suede = 36.6% (4114)"
πΉ "Never guess the Section 122 10%!"
πΉ "Clear Declaration = No Audit!"
π Pro Tip:
If you have mixed leather shipments (Sheep + Cow), split the invoice.
If you are re-exporting from Vietnam/Mexico, apply for Section 301 Exclusion (if applicable) to reduce the 25% tariff.
Always request a Pre-Ruling (Advance Ruling) from CBP for 4114 codes to secure your tax rate before shipping.
π£ Take Action Now:
π Contact Customs Broker + Submit Leather Grade Certificate + Material Photos + Apply for Pre-Ruling
π Secure your shipment, avoid the 36.6% trap, and maximize your leather profit!
β¨ Precision in Classification, Profit in Your Pocket!
πΌ Every cent counts in the leather trade!
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.