生湿盐渍皮张
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4101901020 | 17.5% | CN | US | Official Doc |
| 4101901010 | 17.5% | CN | US | Official Doc |
AI Analysis
🐄 Raw Wet-Salted Skins & Hides: Comprehensive HS Code Classification & US Customs Clearance Guide (2026)
🌐 HS Code Reference & Clearance Strategy | 2026 Latest Tariff Analysis | Professional Import Compliance
📌 I. Product Definition & Classification: What Are "Raw Wet-Salted Skins"?
In international trade, "Raw Wet-Salted Skins" (生湿盐渍皮张) refer to animal hides or skins that have undergone wet salting (preservation using salt and moisture) to prevent decomposition before tanning. This is the primary intermediate stage in the leather supply chain.
These goods are strictly categorized under Chapter 41 (Raw Hides and Skins of Bovine Equines) of the Harmonized System. The key distinction lies in the material type: 1. Bovine/Horse Skins (Cow/Horse): Heavier, thicker hides. 2. Other Raw Skins: Lighter skins (e.g., sheep, goat, or other non-bovine/horse species), though the provided data specifically highlights the "raw skin" category generally.
⚠️ Critical Distinction:
- Wet-Salted (Wet Blue/Gray Stage): High moisture content + salt. Must be classified as 4101.
- Dry-Salted/Dry-Cured: Low moisture. May fall under different subheadings depending on weight and thickness.
- Tanned/Leather: If already tanned, it falls under Chapter 41 or 42, NOT 4101.90.10.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Mapping)
Based on the provided data, there are two primary HS Codes for this product, differentiated by specific material intent (Bovine/Horse vs. General Raw Skin). Both share the same tax structure.
| HS Code | Product Description | Application Scenario | Material/State Specifics |
|---|---|---|---|
4101.90.10.20 |
Raw Wet-Salted Skins (Bovine/Horse) | Cow hides, horse skins, wet-salted, full grain/unpre-tanned | Matches fresh/wet-salted state & Bovine/Horse material inference |
4101.90.10.10 |
Raw Wet-Salted Skins (General Raw Skin) | Other raw skins, wet-salted, full grain/unpre-tanned | Matches fresh/wet-salted state & General Raw Skin category |
🔍 Key Takeaway:
- Both codes describe "Raw Wet-Salted Skins" in their pre-tanning (unpre-tanned) state.
- The difference is semantic/legal precision:
- Use.10.20if the shipment is explicitly Cow/Horse.
- Use.10.10if the shipment is Other Raw Skins (or if the supplier specifies "Raw Skins" generally).
- Tax Impact: Identical. Both incur the same tariff burden.
💰 III. 2026 US Customs Duty Rate Breakdown (Including Surcharges & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN) (Implied by 122 Section & 7.5% rate context)
✅ Effective Time: Current 2026 Tariff Schedule
✅ Product Type: Leather Raw Materials
🎯 1. 4101.90.10.20 & 4101.90.10.10 —— Raw Wet-Salted Skins
| Item | Content |
|---|---|
| Base Duty Rate | 0.0% (ad valorem) |
| Section 301 Surcharge | +7.5% (Additional Duty) |
| Section 122 Surcharge | +10.0% (Specific Add-on Tariff) |
| Total Effective Rate | 17.5% |
| Tax Calculation | CIF Value × 17.5% |
| De Minimis Eligibility | ❌ Not Applicable (Section 122 and 301 generally bypass de minimis for direct imports from China) |
| Legal Basis Path | HTSUS:4101.90.10.xx → USITC:301_Footnote → IEEPA:122_Provision |
📌 Explanation of Rates:
- "Base Duty 0.0%": Under normal MFN (Most Favored Nation) treatment, raw hides have low or zero base duties to support domestic tanning industries.
- "Section 301 (+7.5%)": This is the standard Trump-era/Biden-era continued tariff on Chinese goods.
- "Section 122 (+10%)": This is a critical add-on. Section 122 of the Trade Act of 1962 allows the President to adjust duties for national security reasons. It often applies to specific categories of raw materials or goods where supply chain security is a concern.
- Total 17.5%: This is the all-in landed cost duty. Do not confuse this with base rates alone.
🛠️ IV. Customs Clearance Practical Advice (Pitfall Avoidance Guide)
✅ 1. Document Checklist (Mandatory)
| Document | Required? | Notes |
|---|---|---|
| ✅ Commercial Invoice | ✔️ | Must clearly state: "Raw Wet-Salted Bovine Skins" or "Raw Wet-Salted Skins". Avoid vague terms like "Leather". |
| ✅ Packing List | ✔️ | Detail the number of skins, total weight (gross/net), and dimensions. |
| ✅ Certificate of Origin | ✔️ | Essential for proving Chinese origin to apply correct Section 301/122 rates. |
| ✅ Salting Certificate | ✔️ | Crucial for 4101: Prove the skins are "Wet-Salted" and not "Dry-Cured" or "Tanned". If dry, the HS code may change! |
| ✅ Health/Sanitary Cert | ✔️ | USDA or equivalent agency certificate confirming no foot-and-mouth disease or other contaminants. |
| ✅ Photos of Goods | ✔️ | Show salt residue, flexibility (wet state), and full grain surface. |
✅ 2. Declaration Tips (Key Phrases)
🔥 "Wet-Salted, Unpre-Tanned, Bovine/General Raw"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Cow Hides | 4101.90.10.20 - Raw Wet-Salted Bovine Skins |
Declaring as "Leather" → 10-15% penalty + re-classification |
| Sheep/Goat Skins | 4101.90.10.10 (if considered "Other Raw") |
Using Bovine code → Inaccurate data, potential audit |
| Dry-Salted Skins | Check different HS code (e.g., 4101.21-29) | Using 4101.90.10 → Major Misclassification |
| Pre-Tanned (Wet Blue) | Chapter 41.14 or 41.15 (Not 4101.90.10) | Using 4101.90.10 → Wrong HS, Different Duty |
📌 Critical Note:
- "Wet-Salted" means moist. If the skins are dry, they are NOT 4101.90.10. They fall under 4101.21 to 4101.29.
- "Unpre-Tanned" means no chemical tanning agents have been applied. If they are "pickled" but not tanned, they may still be 4101, but verify with customs broker.
✅ 3. Special Handling Cases
| Case | Recommendation |
|---|---|
| Mixed Batches (Cow + Sheep) | Declare separately if possible. If mixed, use the code that applies to the majority or the higher duty risk, but best to split for accuracy. |
| Damaged/Rotted Skins | May be subject to higher scrutiny for biosecurity. Ensure sanitary certificate is robust. |
| Transshipment (e.g., China → Vietnam → US) | Beware! If substantial transformation occurs in Vietnam, origin may change. If not, Chinese origin still applies, and 17.5% duty applies. |
| Small Sample Shipments | Section 122 and 301 typically do not apply to de minimis (< $800) if properly exempted, but Section 122 often has no de minimis exemption for direct imports. Verify current CBP guidance. |
🌍 V. Global Market Comparison (2026)
| Country/Region | Recommended HS Code | Duty Rate | Notes |
|---|---|---|---|
| 🇺🇸 USA | 4101.90.10.20 / .10.10 |
17.5% | Includes Section 301 (7.5%) + Section 122 (10%). Base 0%. |
| 🇨🇳 China | 4101.90.10 |
0% | Import of raw hides is often duty-free to support domestic tanning. |
| 🇪🇺 EU | 4101 21 10 / 4101 29 10 |
0% - 3% | Varies by animal type and weight. No Section 122/301 equivalents. |
| 🇮🇳 India | 4101 21 10 |
5% - 7.5% | Import duties on raw hides vary by state and policy. |
| 🇹🇷 Turkey | 4101 21 10 |
0% - 5% | Often preferential for raw materials to support leather industry. |
📌 Conclusion:
- The US market is significantly more expensive for imported raw hides from China due to Section 122 and 301 tariffs.
- If sourcing from China for the US, factor in 17.5% total duty cost.
- Consider third-country sourcing (e.g., Brazil, Argentina, India) if US tariffs are prohibitive, provided quality meets standards.
📌 VI. Common Errors & Pitfalls (Lessons Learned)
❌ Error 1: Declaring "Wet Blue" (pre-tanned) as "Raw Wet-Salted"
👉 Consequence: HS Code mismatch. Wet Blue is tanned. Duty rate differs. Penalty for misdeclaration.
❌ Error 2: Assuming "Dry-Salted" falls under 4101.90.10
👉 Consequence: Dry skins fall under 4101.21–4101.29. Using 4101.90.10 is incorrect. Duty rates may differ.
❌ Error 3: Ignoring Section 122 (10%)
👉 Consequence: Underpaying duties by 10%. CBP audits will result in back taxes + interest + penalties.
❌ Error 4: Vague Description: "Animal Skins"
👉 Consequence: Customs clearance delay. CBP will request detailed description. Risk of seizure if biosecurity docs are missing.
✅ Correct Practice:
"Raw Wet-Salted Bovine Hides, Salt-Preserved, Unpre-Tanned, Full Grain, Origin: China, HTS: 4101.90.10.20"
🎯 VII. Conclusion: Professional Declaration for Cost Efficiency
🎯 Remember the Formula:
🔹 "Wet-Salted? Use 4101.90.10.xx"
🔹 "Chinese Origin? Pay 17.5% (0% Base + 7.5% Sec 301 + 10% Sec 122)"
🔹 "Dry? Check 4101.21-29"
🔹 "Tanned? Check 4101.14/15"
📌 Pro Tip:
- If you are importing large volumes, consider applying for a Binding Tariff Information (BTI) or US Customs Ruling to confirm the HS Code before shipment.
- Ensure your Supplier provides accurate Salting Records to prove "Wet-Salted" status, avoiding costly re-classification.
📣 Immediate Action:
📞 Verify Section 122 applicability with your customs broker.
📄 Request Salting Certificate from the supplier.
🚀 Accurate HS Code = Smooth Clearance = Predictable Costs!
✨ Professional Customs Clearance, Starting with Precise Classification!
💼 Every Duty Dollar Counts!
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.