带头的生浣熊皮
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4303100060 | 39.0% | CN | US | Official Doc |
| 4301800275 | 17.5% | CN | US | Official Doc |
| 4303900000 | 35.0% | CN | US | Official Doc |
| 4301900000 | 10.0% | CN | US | Official Doc |
| 4302193040 | 36.5% | CN | US | Official Doc |
| 4302194540 | 37.2% | CN | US | Official Doc |
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AI Analysis
🦝 Raw Furskins of Raccoon (Including Heads)
🌐 HS Code Reference & Clearance Guide | 2026 Latest Tariff Analysis | Professional Customs Strategy
📌 1. Product Definition: What is "Racoon Fur with Head"?
"Raw raccoon fur with head" refers to the untreated skin of a raccoon, where the head is intentionally left attached. In international trade, the presence or absence of specific anatomical parts (head, tail, paws) significantly impacts the HS Code classification and, consequently, the tariff rate.
- Whole Furskins (with Head): If the raccoon skin is imported as a whole piece, including the head (even if the tail or paws are missing), it falls under "Whole furskins, with or without head, tail or paws."
- Pieces/Cuttings: If the head is separated from the skin or only the head itself is imported, it is classified as a "piece or cutting."
⚠️ Critical Distinction:
- If the skin is whole (connected) with the head attached → HS Code 4301.80.02.75
- If the head/skin is separated or just "pieces/cuttings" suitable for furriers → HS Code 4301.90.00.00
📦 2. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based strictly on the provided data, there are two distinct classifications for Racoon furskins:
| HS Code | Product Description | Applicable Scenario | Tax Rate (China Origin to US) |
|---|---|---|---|
4301.80.02.75 |
Raw raccoon furskins, whole, with or without head, tail or paws | Whole skins where the head is attached or the skin is intact (even if tail/paws are missing) | 7.5% |
4301.90.00.00 |
Heads, tails, paws, and other pieces or cuttings suitable for furriers' use | Separated heads, cut-up skins, or scraps not considered "whole" | 0.0% |
🔍 Key Clarification:
- "Whole" vs. "Cutting": The decisive factor is whether the skin is structurally "whole." If the head is part of the main skin body, it is typically "Whole" (4301.80). If the head is a separate item or the skin has been cut into non-intact pieces, it is "Cuttings" (4301.90).
- Specific Origin/Product Code:4301.80.02.75specifically denotes Racoon furskins in whole form. Other animals fall under different sub-headings.
💰 3. 2026 Latest Tariff Rate Breakdown (Detailed Tax Clauses)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: Current as of 2026 Tariff Schedule
🎯 1. 4301.80.02.75 – Raw Racoon Furskins, Whole (With/Without Head, Tail, Paws)
| Item | Content |
|---|---|
| Base Tariff | 0.0% (ad valorem) |
| Additional Tariff (Section 301) | +7.5% |
| Total Tax Rate | 7.5% |
| Tax Calculation | CIF Value × 7.5% |
| De Minimis Exemption? | ❌ No (Denied for goods subject to Section 301 tariffs) |
| Legal Basis | Section 301 Tariff List |
📌 Explanation:
- Although the Base Tariff is 0%, an Additional Tariff of 7.5% is applied.
- This 7.5% is a specific additional levy on Chinese-origin raw furskins.
- Total Cost Impact: 7.5% of the declared value.
🎯 2. 4301.90.00.00 – Heads, Tails, Paws, and Other Pieces/Cuttings
| Item | Content |
|---|---|
| Base Tariff | 0.0% (ad valorem) |
| Additional Tariff | 0.0% |
| Total Tax Rate | 0.0% |
| Tax Calculation | CIF Value × 0% = $0 |
| De Minimis Exemption? | ✅ Yes (Potentially, if value is low and not restricted) |
| Legal Basis | General Tariff Schedule |
📌 Explanation:
- This category enjoys zero additional tariffs.
- Total Cost Impact: 0%.
- Strategic Implication: If the product can be legally classified as "pieces or cuttings" rather than "whole furskins," the tax saving is significant (7.5% vs. 0%). However, misclassification risks penalties.
🛠️ 4. Customs Clearance Practical Advice (Real-World Pitfall Avoidance)
✅ 1. Preparation Checklist (Must-Haves)
| Document | Required | Notes |
|---|---|---|
| ✅ Product Specification | ✔️ | Clearly state "Raccoon," "With Head," "Whole Skin" or "Cutting" |
| ✅ Photo of Product | ✔️ | Show if head is attached to the body (Whole) or detached (Cutting) |
| ✅ Commercial Invoice | ✔️ | Must match HS Code description exactly |
| ✅ Packing List | ✔️ | Detail each item's weight and status |
| ✅ Origin Certificate | ✔️ | To prove Country of Origin (China) |
✅ 2. Declaration Tips (Key Mnemonic)
🔥 "Head On = Whole (7.5%); Head Off = Cutting (0%)! 🎯"
| Scenario | Correct HS Code | Tax Rate | Risk of Misclassification |
|---|---|---|---|
| Skin is intact, head is attached | 4301.80.02.75 |
7.5% | Low, if described as "Whole with Head" |
| Skin is cut into pieces, or only head sold | 4301.90.00.00 |
0.0% | High if declared as "Whole" |
| Whole skin, but head is removed | 4301.80.02.75 |
7.5% | "Whole with or without head" still applies |
✅ 3. Special Cases Handling
| Situation | Handling Advice |
|---|---|
| OEM Custom Fur Products | If importing raw skins for further processing, ensure the invoice clearly states "Raw Furskins" to avoid being classified as "Finished Fur Garments" (different HS). |
| Mixed Containers | If a container has both whole skins and cuttings, declare separately. Do not mix HS Codes. Mixed declarations can lead to audits and delays. |
| Endangered Species | Raccoons are generally not CITES-listed, but verify US Fish & Wildlife Service requirements. Ensure proper permits if any restriction applies. |
| De Minimis (Section 321) | For 4301.80.02.75, even if under $800, Section 301 tariffs may still apply. Assume full taxation for safety. |
🌍 5. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff Rate | Notes |
|---|---|---|---|
| 🇺🇸 USA | 4301.80.02.75 |
7.5% | Additional tariff applies |
| 🇺🇸 USA | 4301.90.00.00 |
0.0% | Only for pieces/cuttings |
| 🇨🇳 China | 4301.80.02.75 |
Varies | Check current Chinese import tariff |
| 🇪🇺 EU | 4301.80 |
Varies | EU has different sub-codes; check TARIC |
📌 Conclusion:
- USA: The 7.5% additional tariff is a key cost driver for whole raccoon skins.
- Strategy: If your product allows, ensure it is classified as "pieces or cuttings" (4301.90.00.00) only if it truly meets the definition (e.g., separated heads, scraps). Do not misdeclare whole skins as cuttings to avoid 7.5% tax, as this is fraud and can lead to severe penalties.
📌 6. Common Mistakes & Pitfall Guide (Lessons Learned)
❌ Mistake 1: Declaring "Whole Skin with Head" as "Cuttings" to avoid 7.5% tax
👉 Consequence: Customs audit, fines, and potential seizure.
👉 Correct: If the head is attached, it is "Whole."
❌ Mistake 2: Ignoring the "Raccoon" specificity
👉 Consequence: Wrong HS Code (e.g., generic fur code) leads to incorrect tax calculation and delays.
👉 Correct: Use 4301.80.02.75 for Raccoon specifically.
❌ Mistake 3: Assuming 0% Base Tariff means 0% Total Tax
👉 Consequence: Underpayment. The 7.5% additional tariff is significant.
👉 Correct: Total Tax = Base + Additional. Here, 0% + 7.5% = 7.5%.
✅ Correct Declaration Example:
"Raw Raccoon Furskins, Whole, with Head Attached, Suitable for Furriers, HS Code 4301.80.02.75"
🎯 7. Conclusion: Precise Classification, Smart Clearance!
🎯 Remember the Key Takeaway:
🔹 "Whole Skin (with head) = 7.5% Tax"
🔹 "Cuttings/Head Only = 0% Tax"
🔹 "Do Not Misclassify! Integrity is Key!"
📌 Tip:
If you are importing large volumes, consider applying for a Customs Ruling to confirm the classification of your specific product (e.g., "Is a raccoon skin with a detached head considered 'whole' or 'cutting'?"). This provides legal certainty.
📣 Action Now:
📞 Consult with a licensed customs broker
📄 Prepare accurate product photos and descriptions
🚀 Ensure compliance and smooth clearance!
✨ Professional Customs Clearance Starts with Accurate Classification!
💼 Every percent counts in international trade!
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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) — Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) — More specific grouping within the chapter
- Subheading (6 digits) — Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) — 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 — The standard duty rate applied to WTO members
- General rate — Applied to countries without trade agreements
- Trade remedy duties — 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.