raw leather 4102210065
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π Raw Leather (HS Code: 4102.21.00.65)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
π I. Product Definition: What is this "Raw Leather"?
Raw Leather, specifically classified under 4102.21.00.65, refers to hides or skins of sheep or lamb that have been processed specifically for the fur leather industry (often referred to as "sheepskin for fur" or "fleece-on").
Unlike general raw hides (which might be destined for tanning into standard leather for shoes or bags), these are typically preserved specifically to retain the fleece/wool and prepare the skin for fur processing.
β οΈ Key Distinction:
- If the item is sheep/lamb skin intended for fur processing β 4102.21.00.65
- If the item is sheep/lamb skin intended for tanning into standard leather (e.g., for gloves, upholstery) β It likely falls under 4102.21.00.25 or 4102.21.00.20 (different tax rates).
- If the item is cow/horse skin β It falls under 4101.xx.xxxx (e.g., 4101.50.30.00, 4101.50.20.00, etc.).
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority)
Based on the provided data, here is the specific breakdown for 4102.21.00.65 and related Raw Leather codes:
| HS Code | Product Description | Core Attributes | Total Tax Rate |
|---|---|---|---|
| 4102.21.00.65 | Raw Sheep/Lamb Skin (For Fur) | Sheep/Lamb, Un-tanned, Specific Fur Industry Use | 17.5% |
| 4101.50.30.00 | Raw Cow/Horse Skin (Un-tanned, Whole) | Cow/Horse, Un-tanned, Whole Skin | 19.9% |
| 4101.50.20.00 | Raw Cow/Horse Skin (Un-tanned, Whole) | Cow/Horse, Un-tanned, Whole Skin | 17.5% |
| 4101.50.40.00 | Raw Cow/Horse Skin (Un-tanned, Whole) | Cow/Horse, Un-tanned, Whole Skin | 22.5% |
π Important Note:
- 4102.21.00.65 is specifically for Sheep/Lamb.
- The codes 4101.xxxx are for Cow/Horse skins.
- Do not mix up the animal origin. Customs will check the animal species strictly.
π° III. 2026 Latest Tariff Rate Details for HS Code 4102.21.00.65
β Applicable Country: USA (Importing from China)
β Origin: China (CN)
β Effective Date: Post-November 2025 Policies
π― 1. 4102.21.00.65 β Raw Sheep/Lamb Skin (For Fur)
| Item | Content |
|---|---|
| Base Tariff | 0.0% (Ad Valorem) |
| Section 301 Tariff | +7.5% (Additional Duty under US Trade Law) |
| Section 122 Tariff | +10.0% (Additional Duty under IEEPA) |
| Total Tax Rate | 17.5% |
| Tax Calculation | CIF Value Γ 17.5% |
| De Minimis Eligibility | β No (Denied for Section 301/122 goods) |
| Legal Basis Path | Section 301: 4102.21.00.65 β IEEPA: 9903.01.24 |
π Explanation:
- Base Rate 0%: Raw leather generally has a low base MFN rate.
- Section 301 (+7.5%): Applies to many Chinese-origin animal products.
- Section 122 (+10%): A specific additional duty imposed on certain Chinese imports under emergency economic powers.
- Total 17.5%: This is a moderate-high tariff compared to some other raw materials, but lower than fully finished leather goods.β οΈ Critical Alert:
- Do NOT confuse with 4101 (Cow/Horse). If you ship sheepskin but declare it as cowhide (4101), you face misdeclaration penalties and potential higher tariffs if the correct code has different rates.
- Do NOT confuse with Tanned Leather. Once tanned, the code changes to Chapter 41 (Part II) or 42 (if made up), and tariffs increase significantly.
π οΈ IV. Customs Clearance Practical Advice (Pitfall Avoidance Guide)
β 1. Required Documentation Checklist
| Document | Must Provide | Purpose |
|---|---|---|
| β Commercial Invoice | βοΈ | Must clearly state: "Raw Sheep/Lamb Skins, Un-tanned, For Fur Industry" |
| β Packing List | βοΈ | Detail weight, quantity, and preservation method (salted/dried) |
| β Certificate of Origin | βοΈ | Proves origin is China (to assess 301/122 tariffs) |
| β Fumigation Certificate | βοΈ | Mandatory for animal products to prove no pests/diseases |
| β Species Declaration | βοΈ | Explicitly state "Ovis aries" (Sheep) or "Capra hircus" (Goat/Lamb) if applicable. Do not just say "Leather" |
| β Processing Intent | βοΈ | State "For Fur Processing" to justify 4102.21.00.65 vs. tanning codes |
β 2. Declaration Tips (Key Mantra)
π₯ "Specify Animal, Specify Process, Avoid General Terms!"
| Scenario | Correct Declaration | Wrong Declaration | Consequence |
|---|---|---|---|
| Sheepskin for fur | "Raw Sheep Skins, Un-tanned, For Fur" | "Leather" or "Animal Hides" | High risk of inspection, delays, or wrong code assignment |
| Cowhide | "Raw Cow Hides, Salted, Un-tanned" | "Raw Leather" | May be assigned wrong 4101 subcode, leading to tariff mismatch |
| Tanned Leather | "Tanned Sheep Leather for Gloves" | "Raw Sheep Skins" | Tax Evasion Risk (Higher tax for tanned) |
β 3. Special Cases
| Case | Handling Advice |
|---|---|
| Mixed Shipments | If a container has both Cow (4101) and Sheep (4102), must separate lines on invoice. Cannot bulk declare. |
| Preservation Method | Must declare if "Salted," "Dried," or "Limed." Affects inspection priority. |
| Fumigation | Animal products require strict phytosanitary/fumigation certificates. Without it, cargo will be quarantined or returned. |
π V. Global Market Clearance Comparison (2026)
| Country/Region | Recommended HS Code | Estimated Tariff (CN Origin) | Notes |
|---|---|---|---|
| πΊπΈ USA | 4102.21.00.65 |
17.5% (0% + 7.5% + 10%) | Strict Section 301/122 application |
| πͺπΊ EU | 4102.21.00 |
~10-12% | No Section 122 equivalent, but standard duties apply |
| π¨π³ China | 4102.21.00.65 |
0% | Import duty often 0%, but VAT applies |
| π¬π§ UK | 4102.21.00 |
~10-12% | Post-Brexit tariff structure applies |
π Conclusion:
- The USA market has the most complex tariff structure for raw leather due to Section 301 and Section 122.
- Always verify the animal species and processing stage (raw vs. tanned) to avoid misclassification.
π VI. Common Errors & Pitfalls (Blood Lessons)
β Error 1: Declaring "Raw Leather" without specifying the animal.
π Consequence: Customs will guess or inspect heavily, causing delays of 1-2 weeks.
β Error 2: Mixing "Raw" and "Tanned" in one shipment.
π Consequence: Different HS codes, different tariffs. Rejected entry or penalty.
β Error 3: Ignoring Fumigation/Phytosanitary requirements.
π Consequence: Quarantine or Destruction of goods. Animal products are high-risk for biosecurity.
β Error 4: Confusing Sheep (4102) with Cow (4101).
π Consequence: Tariff Mismatch. If Sheep is 17.5% but declared as Cow (e.g., 19.9%), you may be assessed underpayment penalties or face anti-fraud scrutiny.
β Correct Practice:
"Raw Sheep Skins, Un-tanned, Salted, For Fur Processing, HS Code 4102.21.00.65, Fumigated, Origin: China"
π― VII. Conclusion: Professional Declaration, Cost Control!
π― Remember the Mantra:
πΉ "Specify Animal, Specify Raw, 17.5% is the Key!"
πΉ "Sheep is 4102, Cow is 4101, Don't Mix Them Up!"
πΉ "Fumigation is Mandatory, Or Cargo Will Rot!"
π Pro Tip:
- If your sheepskin is not for fur but for tanning, use 4102.21.00.25 (if applicable) or check current subcodes, as the 10% Section 122 might apply differently.
- For Cow/Horse skins, refer to 4101.50.20.00 (17.5%) or 4101.50.30.00 (19.9%) as per the provided data.
π£ Immediate Action:
π Verify Animal Species β π Secure Fumigation Cert β π§Ύ Declare with Exact HS Code 4102.21.00.65
π Clear Customs Smoothly, Avoid Penalties, Maximize Profit!
β¨ Professional Clearance Starts with Precise Classification!
πΌ Every Percent Matters in Raw Material Imports!
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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.