无毛腌渍羊皮（鞋面用）
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4114207000 | 36.6% | CN | US | Official Doc |
| 4104195080 | 13.3% | CN | US | Official Doc |
| 4114100000 | 38.2% | CN | US | Official Doc |
| 4105109000 | 12.0% | CN | US | Official Doc |
| 4105300000 | 12.0% | CN | US | Official Doc |
AI Analysis
🧥 Sheepskin (Suede/Leather Upper Material, No Hair)
🌐 HS Code Reference & Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Sheepskin Upper Material"?
Sheepskin intended for shoe uppers is not a single commodity but a spectrum of processed leather states. In international trade, specifically under US Customs regulations, the classification depends entirely on the tanning process, surface finish, and physical state of the hide.
The critical distinction lies between: 1. Raw/Unprocessed vs. Processed: Is it just preserved (wet-salted) or fully tanned? 2. Surface Treatment: Is it plain leather, suede (nubuck/chamois), or highly finished (varnished/lacquered)? 3. Tax Implications: The difference between 12% and 38% tariff rates can significantly impact profit margins due to US trade policies (Section 301 and Section 122).
⚠️ Key Distinction Point:
- If the sheepskin is merely preserved (salted/dried) without full tanning → Classified under Chapters 4105 (Lower Tax).
- If the sheepskin is fully tanned and finished (shiny/lacquered or suede) → Classified under Chapter 4114 (Higher Tax).
- Do not confuse "No Hair" (Dehaired) with "Raw". "No hair" sheepskin that is tanned is still "Leather," not "Raw Hide."
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Match)
Based on the provided data, here is the precise mapping for "Sheepskin Upper Material (No Hair)" into the five relevant HS codes.
| HS Code | Product Description | Processing State | Key Characteristics | Tax Bracket |
|---|---|---|---|---|
| 4114.20.70.00 | Sheepskin Leather Upper (No Hair) | Varnished/Lacquered | Surface covered with varnish or similar external preparations. High-gloss or sealed finish. | ⛔ High (36.6%) |
| 4104.19.50.80 | Sheepskin Leather Upper (No Hair) | Wet-State (Non-Wet Blue) | Preserved but not fully tanned/dried. Often found in "wet blue" or similar chemical preservation states before final tanning. | ✅ Low (13.3%) |
| 4114.10.00.00 | Sheepskin Leather Upper (No Hair) | Suede (Including Composite Suede) | Grain side reversed or mechanically abraded to create a fuzzy surface. Includes "Nubuck." | ⛔ Highest (38.2%) |
| 4105.10.90.00 | Sheepskin Leather Upper (No Hair) | Tanned/Semi-Tanned | Basic tanning process applied but not yet finished for sale as upper material. Intermediate state. | ✅ Low (12.0%) |
| 4105.30.00.00 | Sheepskin Leather Upper (No Hair) | Pre-Final Processing | Further processed before becoming final upper material. Often implies chrome-tanned but not finished. | ✅ Low (12.0%) |
🔍 Critical Reminder:
- "No Hair" (Dehaired) does not exempt you from Section 301 tariffs. Even if the hair is removed, if it is classified as "Varnished" (4114.20) or "Suede" (4114.10), it attracts the maximum 25% Section 301 tariff. - "Wet-State" (4104.19) and "Tanned" (4105.xx) generally fall under the 301 tariff exclusion list (or lower impact), resulting in significantly lower total duty.
💰 III. 2026 Latest Tariff Rate Breakdown (Detailed Policy Addition)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: Current regulations (Section 301 & Section 122)
🎯 1. 4114.20.70.00 —— Varnished/Lacquered Sheepskin (High Gloss/Sealed)
| Item | Content |
|---|---|
| Base Duty Rate | 1.6% (ad valorem) |
| Section 301 Additional Duty | +25.0% (From USITC Footnote 9903.88.01 for Chapter 41) |
| Section 122 Duty | +10.0% (Special duty on certain leather goods from China) |
| Total Effective Tax Rate | 36.6% |
| Tax Calculation | CIF Value × 36.6% |
| De Minimis Exemption | ❌ Not Applicable (Deny de_minimis for high-value or restricted goods) |
| Legal Basis Path | Section 301: 9903.88.01 → Section 122 → USITC: 4114.20.70.00 |
📌 Explanation:
- This classification is the most dangerous for profit margins. The 25% Section 301 is applied because varnished leather is often considered a "finished luxury material." - The 10% Section 122 is a specific retaliation duty on Chinese leather exports. - Total Burden: Over 1/3 of the CIF value is lost to duties.
🎯 2. 4104.19.50.80 —— Wet-State Sheepskin (Non-Wet Blue)
| Item | Content |
|---|---|
| Base Duty Rate | 3.3% |
| Section 301 Additional Duty | +0.0% (Excluded or Lower Rate Category) |
| Section 122 Duty | +10.0% |
| Total Effective Tax Rate | 13.3% |
| Tax Calculation | CIF Value × 13.3% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | Section 122 → USITC: 4104.19.50.80 |
📌 Note:
- The 0% Section 301 rate is a massive advantage. This category is often viewed as an intermediate industrial input rather than a finished consumer good component. - Total Burden: Only 13.3%, saving you 23.3% compared to the varnished category.
🎯 3. 4114.10.00.00 —— Suede Sheepskin (Including Composite)
| Item | Content |
|---|---|
| Base Duty Rate | 3.2% |
| Section 301 Additional Duty | +25.0% |
| Section 122 Duty | +10.0% |
| Total Effective Tax Rate | 38.2% |
| Tax Calculation | CIF Value × 38.2% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | Section 301: 9903.88.01 → Section 122 → USITC: 4114.10.00.00 |
📌 Explanation:
- Suede is classified under Chapter 4114, triggering the full 25% Section 301 tariff. - This is the highest tax rate (38.2%) in the dataset. - Warning: Many suppliers incorrectly declare suede as "leather parts" to avoid this. US Customs strictly audits this.
🎯 4 & 5. 4105.10.90.00 & 4105.30.00.00 —— Tanned/Semi-Tanned / Pre-Final Processing
| Item | Content |
|---|---|
| Base Duty Rate | 2.0% |
| Section 301 Additional Duty | +0.0% |
| Section 122 Duty | +10.0% |
| Total Effective Tax Rate | 12.0% |
| Tax Calculation | CIF Value × 12.0% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | Section 122 → USITC: 4105.xx |
📌 Strategic Insight:
- These two codes offer the lowest total tax burden (12.0%). - They represent sheepskin that is tanned but not yet finished (varnished or suede-processed) for the final shoe upper. - Crucial: If your supplier sends you "Suede" but you declare it as "Semi-Tanned Leather," you risk severe customs penalties for misclassification. The physical product must match the description.
🛠️ IV. Clearance Practical Advice (Real-World Pitfall Avoidance)
✅ 1. Document Checklist (Non-Negotiable)
| Document | Must Provide | Explanation |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must explicitly state: "Sheepskin, No Hair, Tanning Process: [Chrome/Veg/Salt]," "Finish: [Suede/Varnished/Plain]," "State: [Wet/Dry]." |
| ✅ Lab Test Report / Mill Certificate | ✔️ | Proof of tanning process. Essential to distinguish between 4105 (Semi-Tanned) and 4114 (Finished). |
| ✅ Physical Photos (Macro) | ✔️ | Show the grain surface. Is it shiny (Varnished)? Is it fuzzy (Suede)? Is it pliable and wet (Wet-State)? |
| ✅ Commercial Invoice | ✔️ | Description must be precise: "Sheepskin Upper Leather, Tanned, No Hair" NOT just "Sheepskin." |
| ✅ Packing List | ✔️ | Weight and volume must match. Discrepancies trigger manual examination. |
✅ 2. Declaration Strategy (Key Mnemonic)
🔥 "Know the Finish, Choose the Bin: Suede/Varnish = 38%, Tanned/Wet = 12%!"
| Scenario | Correct HS Code | Consequence of Error |
|---|---|---|
| Shiny/Sealed Sheepskin | 4114.20.70.00 (36.6%) |
If declared as 4105, risk of 24% duty underpayment penalty + seizure. |
| Fuzzy/Nubuck Sheepskin | 4114.10.00.00 (38.2%) |
If declared as 4105, risk of 26% duty underpayment penalty. |
| Salted/Preserved (Wet) | 4104.19.50.80 (13.3%) |
If declared as 4114, you overpay taxes. No penalty, but lost profit. |
| Chrome-Tanned Plain | 4105.10.90.00 (12.0%) |
If declared as 4114, you overpay taxes. |
✅ 3. Special Circumstances Handling
| Situation | Handling Advice |
|---|---|
| "Composite Suede" | Must declare as 4114.10.00.00. Do not try to split the backing and the suede layer. |
| Shipment Mix | If a container contains both "Wet State" and "Varnished," declare separately. Mixed HS Codes require accurate segregation in the invoice. |
| Supplier Ambiguity | If the supplier says "Upper Material" but doesn't specify tanning, request a tanning certificate. Without it, US Customs may default to the highest tariff assumption. |
| Section 122 Exemptions | Check if your specific supplier is excluded from Section 122 (rare for leather, but possible). Ensure the HTSUS code matches the exclusion list if applicable. |
🌍 V. Global Main Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification/Notes |
|---|---|---|---|
| 🇺🇸 USA | 4114.20.70.00 / 4105.10.90.00 |
12% - 38.2% | High scrutiny on "Suede" vs. "Tanned." Section 301 & 122 apply. |
| 🇨🇳 China | 4114.20.70.00 / 4105.10.90.00 |
10% - 13% | Lower base duties. No Section 301. |
| 🇪🇺 EU | 4114.20.70.00 / 4105.10.90.00 |
4% - 6% | No anti-dumping on sheepskin leather currently. CE not required for raw leather. |
| 🇬🇧 UK | 4114.20.70.00 / 4105.10.90.00 |
4% - 6% | Post-Brexit tariffs similar to EU. |
| 🇦🇺 Australia | 4114.20.70.00 / 4105.10.90.00 |
5% | No FTAs with China for leather. |
📌 Conclusion:
- The USA is the only major market imposing punitive tariffs (Section 301 & 122) on this product. - Profit Optimization Strategy: If your product is physically "Semi-Tanned" or "Wet-State," ensure your supplier does not apply varnish or suede finishing before export if possible, to stay under4105/4104. If it must be finished, accept the 38.2% tax or absorb it into the price.
📌 VI. Common Errors & Pitfall Guide (Lessons Learned)
❌ Error 1: Declaring "Suede Sheepskin" as "Leather Parts"
👉 Consequence: US Customs will inspect. If found, you will pay back duties + interest + potential fraud penalties.
✅ Fix: Always use specific HS Codes for the state of the leather, not the end use.
❌ Error 2: Ignoring "Section 122" (10% Duty)
👉 Consequence: Even if Section 301 is 0% (e.g., for wet-state), the 10% Section 122 duty still applies. Many importers underestimate total landed cost.
✅ Fix: Calculate total tax as (Base + 301 + 122).
❌ Error 3: "No Hair" Misinterpretation
👉 Consequence: Assuming "No Hair" means it's not "Sheepskin." It is still sheepskin, just dehaired. Classification remains in Chapter 41.
✅ Fix: Correct description: "Dehaired Sheepskin, Tanned."
❌ Error 4: Inconsistent Documentation
👉 Consequence: Invoice says "Leather Upper," Packing List says "Sheepskin Hides," Certificate says "Suede." → Customs Hold for Examination.
✅ Fix: Ensure Invoice, Packing List, and Certificate all match the HS Code description exactly.
🎯 VII. Conclusion: Precise Classification, Maximized Profit!
🎯 Remember the Mnemonic:
🔹 "Varnished & Suede: 38% Pain; Tanned & Wet: 12% Gain!"
🔹 "Check the Surface, Check the Tanning, Avoid the 301 Ban!"
📌 Pro Tip:
If your product is Suede (4114.10), consider if you can import it as Semi-Tanned Leather (4105) if the finishing process can be done domestically in the US. However, this depends on the "Substantial Transformation" rule. Consult a customs broker before changing the supply chain.
📣 Immediate Action:
📞 Contact your Customs Broker with the Lab Test Report to confirm the tanning state.
🚀 Apply for Advance Ruling if the product is new or frequently scrutinized.
💼 Your Landed Cost is Determined by Your HS Code Choice!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Percent of Duty Saved is Pure Profit!
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) — 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.