Dyed Raccoon Skins
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4103901190 | 17.5% | CN | US | 官方文档 |
| 4303900000 | 35.0% | CN | US | 官方文档 |
| 4301900000 | 10.0% | CN | US | 官方文档 |
| 4302193040 | 36.5% | CN | US | 官方文档 |
| 4302194540 | 37.2% | CN | US | 官方文档 |
商品图片
AI分析
🦝 Dyed Raccoon Skins: HS Code Classification & Customs Clearance Guide (2026)
🌐 HS Code Reference & Customs Strategy | 2026 Latest Tariff Analysis | Professional Clearance Protocol
📌 I. Product Definition & Classification: What Exactly Are "Dyed Raccoon Skins"?
Raccoon skins are a major raw material in the fur industry, primarily used for garments, trimmings, and accessories. In international trade, the classification depends strictly on the state of processing:
- Raw Skins (Not Dressed): Untanned or merely salted.
- Dressed/Tanned Skins (Un_dyed or Dyed): Tanned and prepared. If dyed, they fall under specific sub-headings depending on whether they are whole or assembled.
- Fur Garments/Articles: Finished products (coats, hats, etc.).
⚠️ Key Distinction Point:
- If the skin is dressed/tanned but NOT dyed → Check4302.19series.
- If the skin is dressed/tanned AND dyed → Check4103or4303depending on specific definition.
- If the skin is unfinished/raw → Check4301series.
- If the skin is finished into a product → Check4303.
📦 II. HS Code Classification Matrix (2026 Latest Tariff Mapping)
Based on the provided dataset, here are the specific HS Codes, their summaries, and why they apply:
| HS Code | Product Description | Why This Code Applies? | Total Tax Rate |
|---|---|---|---|
| 4103.90.11.90 | Dyed Raccoon Skin (General Category) | Classified under "Other Raw Skins." Fits the description of dyed processing. This is a broad category for skins that are dressed/tanned but not specifically listed under the fur chapter's higher-value dressings. | 17.5% |
| 4303.90.00.00 | Raccoon Skin Articles | Classification for fur products made from raccoon skin. If the item is a finished good (e.g., a rug, a trimmed panel, or a garment component), it falls here. | 35.0% |
| 4301.90.00.00 | Raw Raccoon Pelts | For unprocessed raw furs used by furriers. If the skin is salted or green (untanned), it belongs here. Note: The prompt asks for "Dyed," so this usually applies to undyed raw skins, but included for contrast. | 10.0% |
| 4302.19.30.40 | Undyed Whole Raccoon Skin | Specifically for whole raccoon skins that are UNDYED. If your skin is dyed, DO NOT use this code. This code is for natural, undyed pelts. | 36.5% |
| 4302.19.45.40 | Raccoon Fur (Dressed/Assembled) | Explicitly includes material and form. Fits the classification for dressed raccoon fur. Often used for assembled skins or specific dressed pelts. | 37.2% |
| 4303.10.00.60 | Raccoon Fur Articles (Non-Mink) | For finished fur products NOT made of mink. If you are exporting a raccoon fur coat or vest, use this. | 39.0% |
| 4301.80.02.75 | Raccoon Fur (Specific Raw/Prep) | Fully fits the raccoon fur classification requirements for certain raw/prepared states. | 17.5% |
🔍 Critical Warning for "Dyed" Skins:
- If you are exporting dyed whole skins, 4103.90.11.90 (17.5%) and 4302.19.45.40 (37.2%) are the most relevant raw material candidates.
- 4302.19.30.40 is for UNDYED skins. Do not use it for dyed goods.
- If the goods are finished products (e.g., a raccoon fur jacket), use 4303.10.00.60 or 4303.90.00.00.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surcharges & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: From November 10, 2025 (and onwards)
The tax rates include: 1. Base Duty (MFN) 2. Section 301 Duty (Additional Tariff) 3. Section 122 Duty (IEEPA Additional Tariff for China)
🎯 1. 4103.90.11.90 – Dyed Raccoon Skin (Other Raw Skins)
| Item | Content |
|---|---|
| Base Duty | 0% |
| Section 301 Duty | +7.5% |
| Section 122 Duty (IEEPA) | +10% |
| Total Duty | 17.5% |
| Calculation | CIF Value × 17.5% |
| De Minimis Exemption? | ❌ NO (High duty rate disqualifies it) |
| Legal Basis Path | IEEPA:122 → USITC:4103.90.11.90 |
📌 Explanation:
- This is the lowest duty option among the dyed/finished skin categories.
- Suitable for dyed whole pelts intended for further manufacturing.
🎯 2. 4303.90.00.00 – Raccoon Skin Articles (Finished Goods)
| Item | Content |
|---|---|
| Base Duty | 0% |
| Section 301 Duty | +25.0% |
| Section 122 Duty (IEEPA) | +10% |
| Total Duty | 35.0% |
| Calculation | CIF Value × 35.0% |
| De Minimis Exemption? | ❌ NO |
| Legal Basis Path | IEEPA:122 → USITC:4303.90.00.00 |
📌 Explanation:
- Applies if the skin is assembled into an article (e.g., a rug, a trimmed panel for sale, or a garment part).
- Higher duty than raw dyed skin.
🎯 3. 4302.19.45.40 – Raccoon Fur (Dressed/Assembled)
| Item | Content |
|---|---|
| Base Duty | 2.2% |
| Section 301 Duty | +25.0% |
| Section 122 Duty (IEEPA) | +10% |
| Total Duty | 37.2% |
| Calculation | CIF Value × 37.2% |
| De Minimis Exemption? | ❌ NO |
| Legal Basis Path | IEEPA:122 → USITC:4302.19.45.40 |
📌 Explanation:
- Used for dressed raccoon fur with specific material/form classification.
- High duty due to Section 301.
🎯 4. 4302.19.30.40 – UNDYED Whole Raccoon Skin (Warning: Not for Dyed Goods)
| Item | Content |
|---|---|
| Base Duty | 1.5% |
| Section 301 Duty | +25.0% |
| Section 122 Duty (IEEPA) | +10% |
| Total Duty | 36.5% |
| Calculation | CIF Value × 36.5% |
| De Minimis Exemption? | ❌ NO |
| Legal Basis Path | IEEPA:122 → USITC:4302.19.30.40 |
📌 Explanation:
- Only for UNDYED skins. If you declare dyed skins under this code, you risk classification error penalties.
🎯 5. 4303.10.00.60 – Raccoon Fur Articles (Non-Mink)
| Item | Content |
|---|---|
| Base Duty | 4.0% |
| Section 301 Duty | +25.0% |
| Section 122 Duty (IEEPA) | +10% |
| Total Duty | 39.0% |
| Calculation | CIF Value × 39.0% |
| De Minimis Exemption? | ❌ NO |
| Legal Basis Path | IEEPA:122 → USITC:4303.10.00.60 |
📌 Explanation:
- For finished fur products (e.g., coats, vests).
- Highest duty among listed options.
🎯 6. 4301.90.00.00 – Raw Raccoon Pelts
| Item | Content |
|---|---|
| Base Duty | 0% |
| Section 301 Duty | 0.0% |
| Section 122 Duty (IEEPA) | +10% |
| Total Duty | 10.0% |
| Calculation | CIF Value × 10.0% |
| De Minimis Exemption? | ❌ NO (But lowest rate) |
| Legal Basis Path | IEEPA:122 → USITC:4301.90.00.00 |
📌 Explanation:
- Only for RAW, UNDYED, UNTANNED skins.
- If your skins are dyed, this code is incorrect. Misuse leads to seizure.
🛠️ IV. Customs Clearance Practical Advice (Pitfall Avoidance Guide)
✅ 1. Documentation Checklist (Mandatory)
| Document | Required? | Notes |
|---|---|---|
| ✅ Commercial Invoice | ✔️ | Must specify "Dyed Raccoon Skins" or "Raccoon Fur Articles" accurately. |
| ✅ Packing List | ✔️ | Detail number of skins, weight, and dimensions. |
| ✅ Tanning/Dyeing Certificate | ✔️ | CRITICAL: Proves the state of the skin (dyed vs. undyed). Customs will verify. |
| ✅ Fur Origin Certificate | ✔️ | To prove origin (China) and apply correct duties. |
| ✅ Product Photos | ✔️ | Show the dye color, texture, and any tags/labels. |
| ✅ CITES Permit | ✔️ | Check if applicable: Raccoons are not always CITES-listed, but verify current regulations. Some countries require proof of legal harvest. |
✅ 2. Declaration Tips (Key Mantra)
🔥 "State the State: Raw, Dressed, or Dyed? Declare Precisely!"
| Scenario | Correct Declaration | Wrong Declaration | Consequence |
|---|---|---|---|
| Dyed Whole Skins | 4103.90.11.90 |
4302.19.30.40 (Undyed) |
High Penalty: Misclassification, duty shortfall (17.5% vs 36.5%). |
| Finished Raccoon Coat | 4303.10.00.60 |
4103.90.11.90 (Raw Skin) |
High Penalty: Duty from 39% to 17.5% → Customs will reassess to 39% + fines. |
| Raw Salted Skins | 4301.90.00.00 |
4103.90.11.90 (Dyed) |
Delay: Customs questions the dye status. |
| Assembled Fur Panels | 4303.90.00.00 |
4302.19.45.40 (Raw Dressed) |
Risk: If assembled, it's an "article." Misdeclaration may lead to 35% vs 37.2% dispute. |
✅ 3. Special Situations
| Situation | Handling Advice |
|---|---|
| Mixed Lots (Dyed & Undyed) | Split Declaration: Declare dyed and undyed separately to avoid misclassification. |
| CITES Compliance | If raccoons are CITES-listed in your destination country (e.g., EU), provide CITES Export Permit from China and CITES Import Permit for US. |
| Biosecurity | Raccoon skins may require sanitary certificates to prevent disease transmission. Check USDA/APHIS requirements. |
| Section 122 Impact | All these codes carry the 10% IEEPA Section 122 duty. Ensure your supplier is aware of this cost. |
🌍 V. Global Market Comparison (2026)
| Country/Region | Recommended HS Code | Duty (China Origin) | Notes |
|---|---|---|---|
| 🇺🇸 USA | 4103.90.11.90 (Dyed) |
17.5% | Includes 10% IEEPA. Lowest for dyed raw. |
| 🇪🇺 EU | Varies (e.g., 4302) | Varies | Check EU Tarif. May require CITES. |
| 🇨🇳 China | 4302.19.45.40 |
~5-10% | Import of raw furs for processing. |
| 🇬🇧 UK | Varies | Varies | Post-Brexit tariffs may differ. |
| 🇨🇦 Canada | Varies | Varies | Check Canadian Border Services Agency (CBSA). |
📌 Conclusion:
- USA has a significant Section 122 duty on all fur products from China.
- Dyed raw skins (4103.90.11.90) offer the lowest duty (17.5%) among the provided codes.
- Finished goods (4303.x) face higher duties (35-39%).
📌 VI. Common Errors & Pitfalls (Lessons Learned)
❌ Error 1: Declaring dyed skins under undyed codes (4302.19.30.40).
👉 Consequence: Customs detects dye → Re-classifies to 36.5% + penalties for fraud.
❌ Error 2: Declaring finished coats as raw skins (4103.90.11.90).
👉 Consequence: Duty gap of ~21.5% → Seizure of goods and fines.
❌ Error 3: Ignoring Section 122 (10%).
👉 Consequence: Underpayment → Customs bill with interest.
❌ Error 4: Missing Tanning/Dyeing Certificates.
👉 Consequence: Holds at border for inspection → Delays and storage fees.
✅ Correct Action:
"Dyed Raccoon Skins, Tanned & Dyed, Whole, for Garment Manufacturing, Origin: China, HS: 4103.90.11.90"
🎯 VII. Conclusion: Professional Declaration, Cost Savings, Smooth Clearance!
🎯 Remember the Mantra:
🔹 "Dyed Raw: 4103 (17.5%) | Undyed Raw: 4302 (36.5%) | Finished: 4303 (35-39%) | Raw Salted: 4301 (10%)"
🔹 "HS Code Dictates Duty. 1% Error = Thousands Lost!"
📌 Pro Tip:
If you are exporting dyed raccoon skins, use 4103.90.11.90 for the lowest duty (17.5%). Ensure your Tanning/Dyeing Certificate is clear.
If you are exporting finished raccoon fur products, use 4303.10.00.60 or 4303.90.00.00 but prepare for 35-39% duty.
📣 Immediate Action:
📞 Contact a professional customs broker.
📄 Provide Product Photos and Tanning/Dyeing Certificates.
🚀 Clear Customs Smoothly, Save Costs, Boost Profits!
✨ Professional Customs Clearance Starts with Accurate Classification!
💼 Every Dollar of Duty Counts!
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关于 HS 编码归类
协调制度(HS)是由世界海关组织(WCO)制定的国际贸易商品分类标准。全球 200 多个国家采用 HS 系统作为海关关税、贸易统计和进出口监管的基础。
每个 HS 编码遵循以下层级结构:
- 章(2 位)——商品大类(例如:第 84 章:机器和机械设备)
- 品目(4 位)——章内的更具体分类
- 子目(6 位)——国际通用细分,所有 WCO 成员国统一使用
- 本国细分(8-10 位)——各国自行扩展的细分编码,如美国 HTSUS 10 位编码
正确的 HS 编码归类对于顺利通关、准确缴纳关税和遵守贸易法规至关重要。错误归类可能导致海关延误、多缴关税或罚款。
从CN进口到US时,适用的关税税率可能包括:
- 最惠国(MFN)税率——适用于 WTO 成员国的标准关税税率
- 普通税率——适用于无贸易协定国家
- 贸易救济关税——附加关税,如 301 条款(反倾销)、232 条款(国家安全)或反补贴税
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