Mink Fur Material (Unassembled)
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4301100020 | 17.5% | CN | US | 官方文档 |
| 4103901190 | 17.5% | CN | US | 官方文档 |
| 4302110010 | 37.1% | CN | US | 官方文档 |
| 4302110020 | 37.1% | CN | US | 官方文档 |
| 4301100010 | 17.5% | CN | US | 官方文档 |
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AI分析
🦊 Mink Fur Material (Unassembled) – HS Code & Taxation Guide | 2026 Customs Clearance Strategy
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy 📌 One, Product Definition & Classification: Do You Really Understand “Unassembled Mink Fur”?
Mink fur, a high-value luxury material, is strictly regulated in international trade. "Unassembled mink fur" refers to raw or semi-processed fur skins that have not been cut into specific shapes (like sleeves, collars, or panels) and are typically in a whole-skin or pieced-but-not-assembled state.
In international trade, the classification hinges on two critical factors: 1. Processing State: Is it raw skin (untanned), tanned but not assembled, or dyed/finished? 2. State of Assembly: Are the skins stitched together into a garment part, or are they loose?
⚠️ Key Distinction: - Raw/Untaxanned Skins (Raw/Scrap): If the mink skins are untanned and uncolored, they fall under Chapter 41 (Leather). Specifically, 4103.90. - Tanned/Assembled Skins: If the skins are tanned (even if not dyed or assembled into garments), they fall under Chapter 43 (Fur). Specifically, 4301.10 (Raw/Unworked) or 4302.11 (Tanned/Assembled/Unassembled).
📦 Two, HS Code Classification Details (Based on Provided Data)
Below is the precise mapping based on the provided dataset. Each code reflects a specific processing stage.
| HS Code | Product Description | Applicable Scenario | Tax Rate |
|---|---|---|---|
4103.90.11.90 |
Untanned Mink Skins (Raw State) | Skins in their natural state, not tanned, not dyed. Fits the "other raw skins" category. | 17.5% |
4301.10.00.20 |
Untaxanned, Unassembled Mink Fur | Skins that are untanned (or minimally processed to retain original characteristics) and not assembled. Belongs to "other sources." | 17.5% |
4301.10.00.10 |
Untaxanned, Unassembled Mink Fur (Preferred Match) | Skins in raw form, untanned, not assembled. Strongly matches raw fur description. | 17.5% |
4302.11.00.10 |
Tanned, Unassembled Mink Fur (Specific) | Skins that are tanned but not assembled into garments. Fits "material and unassembled whole skin" definition. | 37.1% |
4302.11.00.20 |
Tanned, Unassembled Mink Fur (Other) | Skins that are tanned, not assembled, and do not fit other specific品种的 (breed) categories. | 37.1% |
🔍 Critical Reminder: - Raw vs. Tanned is the Key: If the fur is raw/untanned, use 4103.90.11.90 or 4301.10.00.xx (Low Tax: 17.5%). - If the fur is tanned (even if not dyed or cut), use 4302.11.00.xx (High Tax: 37.1%). - Do Not Mix: Misdeclaring tanned fur as raw fur is a serious compliance risk.
💰 Three, 2026 Latest Tariff Rate Breakdown (Including Surtaxes & Policy Surcharges)
✅ Applicable Country: United States (US) ✅ Origin: China (CN) ✅ Effective Date: 2025 November 10 onwards (including subsequent imports)
🎯 1. 4103.90.11.90 & 4301.10.00.10 & 4301.10.00.20 —— Raw/Untaxanned Mink Fur Skins
| Item | Content |
|---|---|
| Base Tariff Rate | 0.0% (ad valorem) |
| Section 301 Surtax | +7.5% |
| Section 301 Tariff (122 Clause) | +10% |
| Total Tariff Rate | 17.5% |
| Tax Calculation | CIF Value × 17.5% |
| De Minimis Exemption? | ❌ NO (deny_de_minimis) |
| Legal Basis Path | Section 301 + Section 122 → HS Code |
📌 Explanation: - Base Tariff 0%: Raw hides/skins often have low base duties. - Section 301 (7.5%): US additional tariffs on Chinese goods. - Section 122 (10%): Specific tariff for certain animal-derived products or specific trade remedies. - Total 17.5%: Significantly lower than tanned fur, but still subject to high scrutiny.
🎯 2. 4302.11.00.10 & 4302.11.00.20 —— Tanned, Unassembled Mink Fur Skins
| Item | Content |
|---|---|
| Base Tariff Rate | 2.1% (ad valorem) |
| Section 301 Surtax | +25.0% |
| Section 301 Tariff (122 Clause) | +10% |
| Total Tariff Rate | 37.1% |
| Tax Calculation | CIF Value × 37.1% |
| De Minimis Exemption? | ❌ NO (deny_de_minimis) |
| Legal Basis Path | Section 301 + Section 122 → HS Code |
📌 Note: - Base Tariff 2.1%: Tanned fur carries a higher base duty. - Section 301 (25%): The standard high tariff rate for many Chinese manufactured goods, including processed textiles/leather. - Section 122 (10%): Additional levy. - Total 37.1%: This is a high-cost category. Any misclassification from raw (17.5%) to tanned (37.1%) will double your tax liability.
🛠️ Four, Customs Clearance Practical Advice (Real-World Pitfall Avoidance Guide)
✅ 1. Preparation Checklist (Essential Documents)
| Document | Required | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must explicitly state: "Raw/Untaxanned" OR "Tanned." Include processing steps. |
| ✅ Photos of Skins | ✔️ | Show texture, backing, and any marks. Raw skins look different from tanned ones. |
| ✅ Commercial Invoice | ✔️ | Clearly describe goods as "Raw Mink Skins" or "Tanned Mink Skins." Avoid vague terms like "Fur Material." |
| ✅ Packing List | ✔️ | Detail number of skins, weight, and dimensions. |
| ✅ Certificate of Origin (CO) | ✔️ | If applicable, to verify Chinese origin for tariff application. |
| ✅ Third-Party Test Report | ✔️ | Optional but recommended: Confirm tanning process (if any). |
✅ 2. Declaration Tips (Key Mnemonics)
🔥 “Raw is 17.5%, Tanned is 37.1%! Know your process, save half your cost!”
| Scenario | Correct HS Code | Wrong Practice |
|---|---|---|
| Raw, Untanned Skins | 4103.90.11.90 / 4301.10.00.10 |
Declaring as "Tanned" → 37.1% (Overpay!) |
| Tanned, Unassembled Skins | 4302.11.00.10 / 4302.11.00.20 |
Declaring as "Raw" → 17.5% (Underpay! Risk of Penalty) |
| Dyed Skins | 4302.11.00.xx |
Same as tanned; dyeing doesn’t lower tax if already tanned. |
| Assembled Parts (e.g., Collars) | Not in this dataset | Different HS Code; higher complexity. |
✅ 3. Special Situation Handling
| Situation | Handling Advice |
|---|---|
| Mixed Raw & Tanned Shipments | Separate shipments or declare separately. Mixed declarations lead to audits. |
| "Semi-Tanned" Skins | If any tanning agent was used, classify as Tanned (37.1%). When in doubt, declare higher or seek pre-ruling. |
| Origin Misdeclaration | If mink is raised in US/Canada but tanned in China, origin may affect duty. Verify with customs broker. |
| Pre-Order Customs Ruling | For large volumes, apply for Advance Ruling to confirm HS Code and avoid post-entry audits. |
🌍 Five, Global Market Comparison (2026)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 4302.11.00.10 (Tanned) |
37.1% | None Specific | High tariff due to Section 301. |
| 🇺🇸 USA | 4103.90.11.90 (Raw) |
17.5% | None Specific | Lower tariff, but strict definition of "Raw." |
| 🇪🇺 EU | 4302.11 |
Varies (Often 0-5%) | REACH (Chemicals) | EU may have different tanning standards. |
| 🇨🇳 China | 4302.11 |
~2.1-13% | None | Lower tariffs for import into China. |
📌 Conclusion: - USA is the most expensive market for Chinese mink fur due to Section 301 and 122 tariffs. - Raw skins (17.5%) are significantly cheaper than tanned skins (37.1%). - Accuracy is Critical: Misclassification can lead to retroactive tax bills + penalties.
📌 Six, Common Mistakes & Pitfall Guide (Lessons Learned)
❌ Mistake 1: Declaring Tanned fur as Raw to save 19.6% tax 👉 Consequence: Customs audit → Retroactive tax of ~37.1% + Penalties + Potential seizure.
❌ Mistake 2: Using vague terms like "Fur Material" on Invoice 👉 Consequence: Customs cannot determine processing state → Delay in clearance → Storage fees.
❌ Mistake 3: Assuming all Chapter 43 codes are the same
👉 Consequence: Confusing 4301 (Raw/Unworked) with 4302 (Tanned/Assembled) → Wrong tax rate.
❌ Mistake 4: Ignoring Section 122 Tariffs 👉 Consequence: Underestimating total landed cost by 10%.
✅ Correct Approach:
"Mink Skins, Tanned, Unassembled, Not Dyed, Chinese Origin, For Further Processing" OR "Mink Skins, Raw, Untanned, Whole Skins, Chinese Origin"
🎯 Seven, Conclusion: Precision Declaration, Cost Savings, Compliance!
🎯 Remember the Mnemonic:
🔹 "Raw is 17.5%, Tanned is 37.1%! Know your process, save half your cost!" 🔹 "HS Code determines your fate, a 20% difference is huge! Declare once, declare right!"
📌 Pro Tip: If your mink fur is originally from US/Canada but processed in China, consult a customs broker about country of origin rules to potentially avoid US surtaxes. For large shipments, apply for a Pre-Ruling (Advance Ruling) from US Customs and Border Protection (CBP) to lock in the HS Code and tax rate.
📣 Immediate Action:
📞 Contact a licensed customs broker + Provide product photos + Request HS Code Pre-Ruling 🚀 Ensure your mink fur clears customs smoothly, efficiently, and cost-effectively!
✨ Professional Clearance Starts with Accurate 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。