盐渍生羊皮（未鞣制）

🐑 Salted Raw Sheepskins (Undertanned)

🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional-Level Strategy
📌 I. Product Definition and Classification: Do You Really Understand "Salted Sheepskins"?

Salted raw sheepskins are the most common intermediate material in the global leather industry. In international trade, they are strictly defined as animal skins that have been freshly skinned, fleshed, and treated with salt (or brine) for preservation, but have NOT undergone tanning, chrome treatment, or any other chemical process to become "leather."

Key Distinction in Customs:
- Raw/Salted Hides: Go directly to abattoirs/slaughterhouses, are salted to prevent rotting, and are exported for further processing (tanning). → Chapter 41
- Tanned/Crust Leather: Already treated with tanning agents (chrome, vegetable, etc.) to stabilize collagen. → Chapter 41 (but different heading) or Chapter 39/40 if processed into articles
- Preserved but Not Salted (e.g., Pickled, Lime): Still considered "raw" under HS rules if not tanned. → Chapter 41

⚠️ Critical Classification Point:
- If the sheepskin is solely preserved by salting and has no tanning agent, it belongs to Heading 4101.
- If it is trimmed, split, or processed further into leather, it may fall under 4104 or 4106, but raw/salted is always 4101 or 4102.
- Sheepskins (thin, small) are classified under 4102.21 or 4102.29, NOT under cattle hides (4101).

📦 II. HS Code Classification Details (2026 Latest Tariff Authority对照)

🔍 Key Reminder:
- Salted sheepskins with wool → 4102.21.00.00
- Salted sheepskins without wool (de-wooled) → 4102.29.00.00
- Raw means untanned. If it’s tanned, it’s NOT “salted raw sheepskin.”
- Sheep vs. Lamb: In many countries (including US), “lamb” skins are included under “sheep” for HS purposes unless specifically excluded by national tariff lines.

💰 III. 2026 Latest Tariff Rate Details (Including Additional Taxes)

✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Date: 2025年11月10日起 (including subsequent imports)

🎯 1. 4102.21.00.00 —— Sheepskins, with wool on, salted/preserved

📌 Explanation:
- 1.7% is the standard MFN rate for raw sheepskins.
- +25% is the Section 301 tariff for Chinese-origin raw hides and skins.
- +10% is the IEEPA surcharge for Chinese products.
- Total: 36.7% – A significant cost increase compared to pre-2025 rates.

🎯 2. 4102.29.00.00 —— Sheepskins, other (wool removed), salted/preserved

📌 Note:
- Same base rate and additional duties as wool-on sheepskins.
- Even if wool is removed, the product remains “raw” and is subject to the same tariff structure.

🛠️ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Guide)

✅ 1. Required Documentation Checklist (All Mandatory)

✅ 2. Declaration Tips (Key Mantra)

🔥 “Raw not Tanned, Salted not Leather, Wool On/Off, Code 4102, Never 4104!”

✅ 3. Special Cases Handling

🌍 V. Global Market Customs Comparison (2026 Latest)

📌 Conclusion:
- USA is the only major market imposing high additional tariffs on Chinese raw sheepskins.
- China, EU, Australia, and Japan have low or zero duties.
- Consider sourcing from non-China origins (e.g., Australia, New Zealand, Brazil) if targeting the US market.

📌 VI. Common Mistakes & Pitfall Guide (Lessons Learned)

❌ Mistake 1: Declaring “salted sheepskins” as “leather goods”
👉 Consequence: Misclassification → 89.5% duty + fines!

❌ Mistake 2: Failing to specify “wool on” or “wool removed”
👉 Consequence: CBP may choose the higher-taxed category or delay clearance.

❌ Mistake 3: Not providing fumigation certificates
👉 Consequence: Rejected at port → Return or destruction.

❌ Mistake 4: Combining raw sheepskins with tanned leather in one shipment without clear separation
👉 Consequence: Confusion in customs → Audit + penalties.

✅ Correct Declaration Example:

“Salted Raw Sheepskins, Undertanned, Wool On, Origin: China, HS Code: 4102.21.00.00, Fumigated, Health Certificate Attached”

🎯 VII. Conclusion: Professional Declaration, Save Time, Reduce Cost!

🎯 Remember the Mantra:

🔹 “Raw means Untanned, Salted means Preserved, 4102 is the Code, Never 4104!”
🔹 “HS Code Determines Life or Death, 35% Tariff Differs, Declaration Makes the Difference!”

📌 Pro Tip:
If your sheepskins are originally from Australia, New Zealand, or Brazil, you may avoid the 36.7% US tariff by declaring the correct country of origin.
Consider applying for an Advance Ruling (CBP Ruling) for complex cases.

📣 Immediate Action:

📞 Contact a professional customs broker + Provide product photos + Apply for CBP Advance Ruling
🚀 Let your sheepskins clear smoothly, export efficiently, and maximize profits!

✨ Professional Customs Clearance Starts with Accurate Classification!
💼 Every penny of cost deserves precise calculation!