其他未加工的生皮和毛皮

🐾 Raw Skins & Furs (Unprocessed & Tanned)

🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategies
📌 Part I: Product Definition & Classification: Do You Really Understand "Raw Skins and Furs"?

Raw skins and furs represent the primary raw materials in the global leather and fur industry. In international trade, they are strictly distinguished by their processing state:

• Raw/Unprocessed Skins (生皮): Skins taken from animals that have only undergone cleaning (removal of flesh/blood) but no tanning. They are perishable and must be kept wet, salted, or dried immediately to prevent decay.
• Tanned/Fur Skins (鞣制毛皮): Skins that have undergone chemical or mechanical tanning processes to become durable and resistant to rot. Even if "uncolored" (undyed), they are considered processed goods.

⚠️ Key Distinction Point:
- If the item is un-tanned (only cleaned/salted) → It falls under Chapter 41 (Raw Hides & Skins).
- If the item is tanned (even if black/grey/raw fur look) → It falls under Chapter 43 (Prepared Furs).
- Critical Note: "Uncolored" (未染色) does not mean "Unprocessed." Tanned but uncolored furs are still processed goods (Chapter 43).

📦 Part II: HS Code Classification Details (2026 Latest Tariff Authority Comparison)

Based on the provided data, here is the breakdown of potential HS Codes and their logic:

🔍 Critical Observation:
- There is a significant tax discrepancy (10% vs 39%) for similar "uncolored tanned fur pieces."
- The classification hinges on specific sub-category definitions (e.g., "Shreds/Chips" vs. "Pieces") and fur type (e.g., Non-Mink vs. Others).
- 4101.20.70.00 is the only code for un-tanned raw skins. All others are for tanned furs.

💰 Part III: 2026 Latest Tariff Rate Breakdown (Detailed Tax Clauses)

✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: Post-2025 Policies (Section 301 & IEEPA)

🎯 1. 4101.20.70.00 —— Other Raw Hides/Skins (Unprocessed)

📌 Explanation:
- This code applies to non-tanned hides (e.g., salted cowhide, sheepskins).
- The tax is relatively lower (20.8%) compared to finished/processed furs because raw materials often have different trade policy considerations, though Section 301 still applies heavily.
- Warning: If misclassified as "tanned," the tax jumps to 35%+.

🎯 2. 4303.90.00.00 —— Other Tanned Fur Pieces (Uncolored)

📌 Explanation:
- This is a "catch-all" category for tanned furs not specified elsewhere.
- Base tariff is 0%, but Section 301 adds a heavy 25%.
- Common for generic tanned fur scraps or non-premium furs.

🎯 3. 4303.10.00.60 —— Non-Mink Tanned Fur Pieces (Uncolored)

📌 Explanation:
- Applies specifically to non-mink tanned furs (e.g., rabbit, fox, coyote).
- Highest Tax Rate (39.0%) among the options.
- High base tariff (4%) due to specific sub-category definitions.

🎯 4. 4301.90.00.00 —— Tanned Fur Shreds/Chips (Uncolored)

📌 Explanation:
- Lowest Tax Rate (10.0%).
- Key differentiator: "Shreds or Chips" (碎片或切片) vs. "Pieces."
- If your goods are clearly defined as fur shreds, chips, or waste (not whole skins or large pieces), this is the most cost-effective code.
- Strategy: If possible, process furs into "shreds/chips" to benefit from 0% Section 301.

🎯 5. 4302.20.60.00 —— Uncolored Tanned Fur Pieces (Small/Shreds)

📌 Explanation:
- High tax rate (38.5%) due to the combination of base tariff and Section 301.
- Applies to "other" tanned fur pieces in small forms, likely overlapping with 4303 but with different sub-heading nuances.

🛠️ Part IV: Customs Clearance Practical Advice (Battle-Tested Pitfall Avoidance)

✅ 1. Preparation Checklist (Non-Negotiable)

✅ 2. Declaration Tips (Key Mnemonics)

🔥 "Raw is 41, Tanned is 43. Shreds are Cheap, Whole Skins are Heavy."

✅ 3. Special Case Handling

🌍 Part V: Global Market Comparison (2026 Latest)

📌 Conclusion:
- USA is the most challenging market due to Section 301 and IEEPA tariffs.
- Strategic Advice: If exporting to the US, maximize the use of 4301.90.00.00 (Shreds/Chips) to reduce tax from 35-39% to 10%.
- Do not misdeclare pieces as shreds; customs inspections are frequent.

📌 Part VI: Common Errors & Pitfall Guide (Lessons Learned)

❌ Error 1: Declaring Tanned Fur Pieces as Raw Skins (4101)
👉 Consequence: Customs may accept if you claim "Raw," but if inspection finds tanning chemicals, you face fraud penalties. Raw skins are also perishable and harder to ship.

❌ Error 2: Declaring Whole Fur Pieces as Shreds/Chips (4301.90.00.00)
👉 Consequence: High risk of audit. If rejected, you owe 25% Section 301 back taxes + fines.

❌ Error 3: Ignoring CITES Regulations
👉 Consequence: If the fur is from endangered species (e.g., certain minks, foxes), you need CITES permits. Without them, goods will be seized.

✅ Correct Practice:

"Uncolored Tanned Fur Shreds, Rabbit, CN Origin, HS Code 4301.90.00.00"
(Ensure physical goods match "Shreds" definition)

🎯 Part VII: Conclusion: Professional Classification Saves Money!

🎯 Remember the Mnemonic:

🔹 "Raw is 41, Tanned is 43. Shreds are the key to 10%. Pieces are 35%+. Don't guess, specify!"
🔹 "Section 301 is heavy on pieces. Shreds are the loophole. But don't lie!"

📌 Pro Tip:
- If your product is tanned but uncolored, and you can process it into shreds/chips, do so before export to the US to save 25-29% in tariffs.
- Always request HS Code Pre-Rulings from US Customs if unsure.
- Do not rely on "De Minimis" (Section 321) for these goods; they are explicitly denied.

📣 Immediate Action:

📞 Consult with a customs broker.
📸 Take clear photos of your goods (Whole vs. Shred).
🚀 Optimize your HS Code to minimize tax legally!

✨ Professional Customs Clearance Starts with Accurate Classification!
💼 Every dollar of tax saved is pure profit!