Patterned Tanned Sheepskin for Book Covers
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4105109000 | 12.0% | CN | US | 官方文档 |
| 4114207000 | 36.6% | CN | US | 官方文档 |
| 4114100000 | 38.2% | CN | US | 官方文档 |
| 4105300000 | 12.0% | CN | US | 官方文档 |
商品图片
AI分析
🐑 Lamb Skin for Book Covers (Tanned, Patterned)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: What is "Patterned Tanned Sheepskin"?
Lamb skin intended for book covers is a specialized leather product. In international trade, it is classified based on material composition (sheep/lamb) and processing state (tanned, crust, or further processed).
The input specifies: 1. Material: Lamb skin (Sheep/Lamb Leather). 2. State: Tanned (鞣制皮/Crust). 3. Feature: Patterned (花纹) & Intended for Book Covers (Usage).
⚠️ Key Classification Dilemma:
- Crust Leather vs. Finished Leather: Is it merely tanned but not finished/painted (Crust)? Or is it fully finished/patterned?
- Base HS Code: Generally falls under Chapter 41 (Leather).
- Specific Subheadings:
-4105: Lamb and other sheepskin, dressed, including dressed flock-leather.
- `4114**: Other leather (e.g., patent leather, metallic foil leather).
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Reference)
Based on the provided data, here are the matched HS Codes with detailed reasoning:
| HS Code | Product Description | Matching Logic & Reasoning | Tax Rate |
|---|---|---|---|
| 4105.10.90.00 | Lamb skin, dressed, other (Unpatterned/Crust) | Match Point: Material is lamb skin. Shape is tanned leather. Although mentioned as "book cover," if it is essentially unpatterned/unfurther processed tanned leather, it fits here. Note: This code is for non-patterned or crust lamb skin. |
12.0% |
| 4114.20.70.00 | Other leather, painted or metallized (Patent/Metallic) | Match Point: If the "patterned" aspect involves patent coating or metallic layers, it falls under "Patent Leather or Metallized Leather." Note: This code applies if the "pattern" implies a surface treatment like patent/metallic finish. |
36.6% |
| 4114.10.00.00 | Patent leather and patent laminated leather | Match Point: Material is leather (inferred tanned). Logic aligns with leather goods category. Note: This is a general "Patent Leather" category. If the skin is heavily treated/painted to create a pattern, this may apply. |
38.2% |
| 4105.30.00.00 | Lamb skin, dressed, patterned or metallized | Match Point: Material is "Lamb Skin" (matches Sheep/Lamb). Shape is "Tanned Leather" (matches Crust/Tanned). "Non-patterned" in the summary text seems to be a mismatch explanation, but 4105.30 specifically covers patterned lamb skin.Note: This is the most accurate code for "Patterned" lamb skin if it is not metallized. |
12.0% |
🔍 Critical Clarification:
- The data summary for4105.30.00.00says "Non-patterned," which contradicts the product name "Patterned." However, HS Code4105.30globally refers to Patterned Lamb Skin.
- If the skin is truly patterned (embossed, etc.) but not metallized/patented,4105.30.00.00is the correct match.
- If the skin is plain/crust (no pattern), then4105.10.90.00is correct.
- Recommendation: Verify if "Patterned" means embossed design (Go to4105.30) or surface coating/paint (Go to4114).
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surtaxes & Policy Surcharges)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Date: From November 10, 2025 (and subsequent imports)
🎯 1. 4105.10.90.00 & 4105.30.00.00 —— Lamb Skin (Tanned/Crust/Patterned)
| Item | Content |
|---|---|
| Base Tariff Rate | 2.0% (ad valorem) |
| USITC Surtax (Section 301) | 0.0% |
| IEEPA Surtax (Section 122/301) | +10% (Targeted at China/HK products) |
| Total Tax Rate | 12.0% |
| Tax Calculation | CIF Value × 12.0% |
| De Minimis Exemption | ❌ Not Applicable (Deny De Minimis) |
| Legal Pathway | IEEPA:9903.01.24 → USITC:4105.x0.90.00 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- Base Rate 2.0%: Standard MFN rate for lamb skin.
- IEEPA 10%: The "122 Section Tariff" mentioned refers to the IEEPA (International Emergency Economic Powers Act) surcharge, often cited as "Section 301" or "122" in some compliance tools, applicable to Chinese-origin leather goods.
- Total 12.0%: This is a moderate tax rate for leather products.
- No Section 301 Additional 25%: Unlike electronics or steel, lamb skin (4105) currently does not carry the 25% Section 301 surtax, only the 10% IEEPA surtax.
🎯 2. 4114.20.70.00 & 4114.10.00.00 —— Patent/Metallic Leather
| Item | Content |
|---|---|
| Base Tariff Rate | 1.6% – 3.2% |
| USITC Surtax (Section 301) | +25.0% |
| IEEPA Surtax | +10.0% |
| Total Tax Rate | 36.6% – 38.2% |
| Tax Calculation | CIF Value × (36.6%~38.2%) |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Pathway | IEEPA:9903.01.25 → USITC:4114.x0.70.00 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- If the "Patterned" feature is classified as Patent Leather (high-gloss, painted) or Metallized Leather, the tax rate jumps significantly.
- 25% Surcharge: These codes fall under categories heavily targeted by Section 301 measures.
- High Cost Alert: A 38.2% total tax rate is very high for leather. Ensure the product is not misclassified as "Patent" if it is just embossed.
🛠️ IV. Customs Clearance Practical Advice (Avoid Pitfalls)
✅ 1. Preparation Checklist (Mandatory Documents)
| Document | Required | Explanation |
|---|---|---|
| ✅ Product Description | ✔️ | Must specify: "Lamb Skin, Tanned, [Patterned/Plain], for Book Covers." |
| ✅ Photos | ✔️ | Clear images showing the surface texture. Is it embossed (patterned) or painted/coated (patent)? |
| ✅ Processing Details | ✔️ | Confirm if it is "Crust" (raw tanned) or "Finished" (dyed/patterned). |
| ✅ Commercial Invoice | ✔️ | Value must reflect CIF. Declare country of origin as China. |
| ✅ Certificate of Origin | ✔️ | Required to verify origin for IEEPA/301 tax application. |
✅ 2. Declaration Strategy (Key Tips)
🔥 "Patterned vs. Patent: Know the Difference!"
| Scenario | Correct Classification | Tax Rate | Risk |
|---|---|---|---|
| Embossed Lamb Skin (Physical pattern, no paint) | 4105.30.00.00 |
12.0% | Low. This is the ideal classification for "Patterned" book cover leather. |
| Plain Tanned Lamb Skin (No pattern) | 4105.10.90.00 |
12.0% | Low. Same tax rate. |
| Painted/Lacquered Lamb Skin (Glossy/Printed) | 4114.20.70.00 |
36.6% | High. Avoid if possible unless truly patent. |
| Metallized Lamb Skin (Shiny/Metallic) | 4114.10.00.00 |
38.2% | High. Do not declare as 4105 if it is metallic. |
📌 Critical Advice:
- "Book Cover" is an end-use description. It does not change the HS Code. Leather for book covers is still Leather (Chapter 41), not Books (Chapter 49).
- Do NOT declare as "Finished Leather Goods" (e.g.,4202or4901). Since it is "Tanned Sheepskin," it is a raw material (leather), not a finished product. Declaring it as a finished good would lead to misclassification penalties.
✅ 3. Special Case Handling
| Situation | Handling Advice |
|---|---|
| OEM Custom Pattern | Provide the pattern design file to prove it is "embossed" (physical) vs. "printed" (chemical/paint). Embossed = 4105.30 (12%). Printed/Painted = 4114 (38%). |
| Mixed Shipment | If the shipment contains both plain and patterned skin, separate declarations are recommended to ensure accurate tax application. |
| Origin Non-China | If the lamb skin is tanned in Vietnam/Mexico but sourced from China, verify the "Substantial Transformation" rule. If tanned in USMCA countries, IEEPA surtax may be avoided. |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification | Remarks |
|---|---|---|---|---|
| 🇺🇸 USA | 4105.30.00.00 |
12.0% | None specific | IEEPA 10% applies. |
| 🇪🇺 EU | 4105.30.00 |
~1.8% - 6.0% | REACH (Chemicals) | No Section 301 surtax. |
| 🇨🇳 China | 4105.30.00 |
10.0% | None | Import duty for foreign leather. |
| 🇬🇧 UK | 4105.30.00 |
~10.0% | UK REACH | Post-Brexit tariffs. |
📌 Conclusion:
- USA has the lowest tariff among major markets for tanned lamb skin (12%), despite IEEPA.
- EU/UK may have higher base rates but no punitive surtaxes.
- Misclassification as "Patent Leather" in the US will cost you 25% more.
📌 VI. Common Mistakes & Pitfalls (Blood & Tears Lessons)
❌ Mistake 1: Declaring "Patterned Lamb Skin" as "Finished Leather Goods" (e.g., Book Covers)
👉 Consequence: Misclassification. The product is raw material (leather), not a book. Penalty + Back Taxes!
❌ Mistake 2: Calling "Embossed Leather" "Patent Leather"
👉 Consequence: Tax rate jumps from 12.0% to 36.6%. Overpayment!
❌ Mistake 3: Ignoring the IEEPA 10% Surcharge
👉 Consequence: Underpayment by 10%. Customs audit + Interest + Fines!
✅ Correct Declaration Example:
"LAMB SKIN, TANNED, EMBOSSED PATTERN, FOR BOOK COVERS, HS 4105.30.00.00, ORIGIN CHINA"
🎯 VII. Conclusion: Professional Declaration, Cost Savings!
🎯 Remember the Mantra:
🔹 "Leather is Leather, not a Book!"
🔹 "Embossed is 12%, Painted is 38%!"
🔹 "Declare Origin Correctly, Avoid IEEPA Traps!"
📌 Pro Tip:
If your supplier can provide a "Tanning Certificate" and "Pattern Photo", use it to prove the classification as 4105.30.00.00 (12% tax). Do not let customs classify it as 4114 (38% tax) due to ambiguity.
📣 Immediate Action:
📞 Confirm with your supplier: "Is the pattern embossed or painted?"
📄 Prepare Product Photos and Tanning Details.
🚀 Clear Customs Smoothly, Save 25% in Taxes!
✨ Professional Customs Clearance Starts with Accurate Classification!
💼 Every Cent Counts in Global Trade!
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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。