Karakul Lamb Skin
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4203102000 | 39.7% | CN | US | 官方文档 |
| 6403999055 | 20.0% | CN | US | 官方文档 |
| 6403919045 | 20.0% | CN | US | 官方文档 |
| 4101903500 | 19.9% | CN | US | 官方文档 |
商品图片
AI分析
🐑 Karakul Lamb Skin (Karakul Sheep Pelt)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategies
📌 I. Product Definition & Classification: Do You Really Understand "Karakul Lamb Skin"?
Karakul lamb skin is a high-value raw material derived from the pelts of newborn Karakul lambs, known for their distinctive curled patterns. In international trade, it is primarily classified as a leather product or leather raw material. However, due to its versatility, it can be classified under different HS codes depending on its state (raw vs. processed) and intended use.
⚠️ Key Distinction:
- If the skin is raw, salted, or tanned but not made into finished goods → It is classified under Chapter 41 (Leather);
- If the skin is semi-processed or used as a raw material for shoes → It may fall under Chapter 64 (Footwear).
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Tax Rate (China → US) |
|---|---|---|---|
4203.10.20.00 |
Articles of leather or composition leather: apparel and clothing accessories, of leather | Karakul lamb skin as a finished leather product or apparel component | 39.7% |
6403.99.90.55 |
Other footwear with outer soles of rubber, plastics, leather, or composition leather: other, with uppers of leather | Karakul lamb skin as a semi-finished material for shoe uppers | 20.0% |
6403.91.90.45 |
Other footwear with outer soles of leather: other, with uppers of leather | Karakul lamb skin as a leather material for footwear | 20.0% |
4101.90.35.00 |
Raw hides and skins of bovine (including buffalo) or equine animals: other, including wet-blue or wet-white | Karakul lamb skin as raw or primary leather material | 19.9% |
🔍 Key Note:
-4203.10.20.00is for finished leather products (e.g., jackets, gloves);
-6403.99.90.55and6403.91.90.45are for shoe-related leather materials;
-4101.90.35.00is for raw or primary leather materials.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surtaxes, Policy Surcharges)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: Starting November 10, 2025 (including subsequent imports)
🎯 1. 4203.10.20.00 – Articles of Leather (Finished Products)
| Item | Details |
|---|---|
| Base Tariff | 4.7% |
| Section 301 Surtax | 25.0% |
| Section 122 Surtax | 10.0% |
| Total Tariff | 39.7% |
| Tax Calculation | CIF Value × 39.7% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | Section 301: 4.7% → Section 301: 25.0% → Section 122: 10.0% → HS 4203.10.20.00 |
📌 Explanation:
- Base Tariff 4.7%: Standard US tariff for leather articles;
- Section 301 Surtax 25%: Applied to Chinese-origin goods under US Trade Act Section 301;
- Section 122 Surtax 10%: Additional surcharge under IEEPA for specific Chinese imports;
- Total 39.7%: Extremely high tariff, requiring advance planning!
🎯 2. 6403.99.90.55 – Other Footwear (Leather Upper)
| Item | Details |
|---|---|
| Base Tariff | 10.0% |
| Section 301 Surtax | 0.0% |
| Section 122 Surtax | 10.0% |
| Total Tariff | 20.0% |
| Tax Calculation | CIF Value × 20.0% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | Base: 10.0% → Section 122: 10.0% → HS 6403.99.90.55 |
📌 Note:
- No Section 301 surtax applies to this footwear category;
- Suitable for semi-finished leather materials used in shoe production.
🎯 3. 6403.91.90.45 – Other Footwear (Leather Upper)
| Item | Details |
|---|---|
| Base Tariff | 10.0% |
| Section 301 Surtax | 0.0% |
| Section 122 Surtax | 10.0% |
| Total Tariff | 20.0% |
| Tax Calculation | CIF Value × 20.0% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | Base: 10.0% → Section 122: 10.0% → HS 6403.91.90.45 |
📌 Note:
- Same as above, but for specific leather footwear materials;
- Applicable when the skin is used as a raw material for shoes.
🎯 4. 4101.90.35.00 – Raw Leather (Other Bovine/Equine)
| Item | Details |
|---|---|
| Base Tariff | 2.4% |
| Section 301 Surtax | 7.5% |
| Section 122 Surtax | 10.0% |
| Total Tariff | 19.9% |
| Tax Calculation | CIF Value × 19.9% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | Base: 2.4% → Section 301: 7.5% → Section 122: 10.0% → HS 4101.90.35.00 |
📌 Note:
- Lowest total tariff among the four options;
- Applicable for raw or primary leather materials (not yet processed into finished goods).
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Avoidance Guide)
✅ 1. Document Preparation Checklist (All Required)
| Document | Required | Notes |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Include material type, curl pattern, size, and processing stage |
| ✅ Photos (Including Label) | ✔️ | Show clear details of the skin’s texture and condition |
| ✅ Commercial Invoice | ✔️ | Must specify "Karakul Lamb Skin" and intended use |
| ✅ Packing List | ✔️ | Detail weight, quantity, and packaging method |
| ✅ Certificate of Origin (CO) | ✔️ | Required for tariff calculation |
| ✅ Third-Party Test Report | ✔️ | If applicable, include leather treatment certificates |
✅ 2. Declaration Tips (Key Principles)
🔥 "Raw or Processed? Use Matters Most!"
| Scenario | Correct Declaration | Wrong Approach |
|---|---|---|
| Raw, untreated skin | 4101.90.35.00 |
Misdeclare as finished leather → 39.7% |
| Semi-finished for shoes | 6403.99.90.55 or 6403.91.90.45 |
Misdeclare as raw material → 19.9% vs 20.0% |
| Finished leather goods | 4203.10.20.00 |
Misdeclare as raw material → 39.7% vs 19.9% |
| Mixed raw & finished | Split declaration | Combined declaration → Risk of penalty |
✅ 3. Special Handling Cases
| Scenario | Handling Advice |
|---|---|
| OEM Custom Skins | Provide design specs to avoid misclassification |
| Mixed Shipments (Raw + Finished) | Declare separately for accurate tariff application |
| Shoe Industry Use | Provide evidence of intended use (e.g., shoe manufacturer invoice) |
| High-Value Skins | Consider Advance Ruling to minimize risk |
🌍 V. Global Market Customs Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 US | 4101.90.35.00 (Raw) |
19.9% | No special certs | 39.7% for finished goods |
| 🇨🇳 China | 4101.90.35.00 |
5% | No extra taxes | Preferential for raw materials |
| 🇪🇺 EU | 4101.90.35.00 |
0% (if CE) | CE + RoHS | No surtaxes |
| 🇦🇺 Australia | 4101.90.35.00 |
5% | RCM | No surtaxes |
| 🇯🇵 Japan | 4101.90.35.00 |
0% | PSE | No surtaxes |
📌 Conclusion:
- US imposes high surtaxes on Chinese-origin leather products;
- Raw materials (4101.90.35.00) have the lowest tariff (19.9%);
- Finished goods (4203.10.20.00) face highest tariffs (39.7%);
- Shoe materials (6403.99.90.55/6403.91.90.45) are mid-range (20.0%).
📌 VI. Common Mistakes & Pitfall Avoidance (Lessons Learned)
❌ Mistake 1: Declaring finished leather goods as raw materials
👉 Consequence: Under-declaration of tariff → Back taxes + fines!
❌ Mistake 2: Misclassifying shoe materials as finished goods
👉 Consequence: Overpayment of tariff (39.7% vs 20.0%) → Lost profit!
❌ Mistake 3: Not providing evidence of intended use
👉 Consequence: Customs reclassification → Delays + penalties
❌ Mistake 4: Using vague terms like "leather skin"
👉 Consequence: Ambiguous declaration → Customs inspection + delays
✅ Correct Practice:
"Karakul Lamb Skin, Raw, Salted, for Shoe Manufacturing, Model XYZ, Certified"
🎯 VII. Conclusion: Professional Declaration, Save Time & Money!
🎯 Remember the Mantra:
🔹 "Raw is cheap, finished is expensive, shoe materials are mid-range!"
🔹 "HS Code decides fate, tariff difference is huge, declare correctly to save thousands!"
📌 Pro Tip:
If your Karakul lamb skin is sourced from Vietnam, Mexico, Thailand, or Malaysia, you may qualify for IEEPA exemption, with tariffs as low as 0%~5%.
It is recommended to apply for an Advance Ruling to avoid clearance risks.
📣 Act Now:
📞 Contact professional customs brokers + Provide product photos + Apply for HS Code Advance Ruling
🚀 Ensure smooth clearance, efficient export, and doubled profits!
✨ Professional clearance starts with precise classification!
💼 Every cent of your cost deserves precise calculation!
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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
本页内容仅供参考。如需正式归类,请咨询当地海关或持牌报关代理。