Raccoon Fur
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4302193040 | 36.5% | CN | US | 官方文档 |
| 4302194540 | 37.2% | CN | US | 官方文档 |
| 4303100060 | 39.0% | CN | US | 官方文档 |
| 4303900000 | 35.0% | CN | US | 官方文档 |
| 4301800275 | 17.5% | CN | US | 官方文档 |
| 4301900000 | 10.0% | CN | US | 官方文档 |
商品图片
AI分析
🦊 Raccoon Fur: Comprehensive HS Code & Customs Clearance Guide (2026)
🌐 HS Code Reference & Clearance Guide | 2026 Tariff Breakdown | Professional Entry Strategy
📌 I. Product Definition & Classification: Are You Sure You Know "Raccoon Fur"?
Raccoon Fur is a premium natural material widely used in high-end fashion, specifically for apparel (coats, hats, jackets) and accessories. In international trade, its classification depends entirely on the processing stage and final form:
1. Raw Raccoon Skins (未鞣制皮张):
- Whole skins (with head, tail, or paws) or pieces (heads, paws, cuttings) suitable for furriers.
- Key Distinction: Must be raw/unprocessed.
2. Tanned/Dressed Raccoon Skins (鞣制/整饰皮张):
- Unassembled whole skins or assembled skins (without other materials).
- Key Distinction: Split into "Not Dyed" (natural color) vs. "Dyed" (colored).
3. Finished Raccoon Fur Apparel (成品皮衣/配件):
- Garments, hats, collars, etc., made from raccoon fur.
- Key Distinction: This is the highest value-added category.
⚠️ Critical Differentiation:
- Raw vs. Tanned: Raw is 4301, Tanned is 4302.
- Dyed vs. Not Dyed: Tanned skins have different sub-classifications based on color.
- Raw Material vs. Finished Goods: Finished goods attract significantly higher duties (up to 29%) compared to raw skins (0-7.5%).
📦 II. HS Code Classification Details (2026 Tariff Authority)
Based on the provided data, here is the exact breakdown for Raccoon Fur:
| HS Code | Product Description | Application Scenario | Processing State |
|---|---|---|---|
| 4301.80.02.75 | Raw Furskins: Whole, with/without head/tail/paws, Of Raccoon | Raw material sourcing, fur farming export | ✅ Raw (Untanned) |
| 4301.90.00.00 | Raw Furskins: Heads, tails, paws, cuttings (suitable for furriers) | Trim pieces, patchwork materials | ✅ Raw (Pieces) |
| 4302.19.30.40 | Tanned/Dressed Skins: Not Dyed, Of Raccoon (Whole skins) | Semi-finished material for tailors | ✅ Tanned (Natural Color) |
| 4302.19.45.40 | Tanned/Dressed Skins: Dyed, Of Raccoon (Whole skins) | Colored leather for fashion manufacturing | ✅ Tanned (Colored) |
| 4303.10.00.60 | Apparel/Accessories: Other (Raccoon Fur Garments) | Coats, vests, hats, collars (Finished) | ✅ Finished Garment |
| 4303.90.00.00 | Apparel/Accessories: Other (Raccoon Fur Items) | Miscellaneous fur items not in 4303.10 | ✅ Finished Item |
🔍 Key Insight:
- Raw skins (4301) are the cheapest in terms of duty (0-7.5%).
- Tanned skins (4302) are duty-free on the base rate (0%).
- Finished Garments (4303) carry the highest risk: 29% total duty due to the heavy "Additional Duty" on apparel.
💰 III. 2026 Tariff Rate Detailed Analysis (With Additional Taxes)
✅ Applicable Market: United States (US)
✅ Origin: China (CN)
✅ Note: Includes Base Tariff + Section 301 Additional Tariffs.
🎯 1. 4301.80.02.75 & 4301.90.00.00 — Raw Raccoon Skins
| Item | Content |
|---|---|
| Base Duty | 0.0% (Most are duty-free raw materials) |
| Additional Duty | 7.5% (For whole skins 4301.80...) / 0.0% (For cuttings 4301.90...) |
| Total Duty | 0.0% ~ 7.5% |
| Calculation | CIF Value × (0.0% or 7.5%) |
| De Minimis | ❌ No Exemption |
| Legal Basis | Section 301 Tariffs on Raw Hides/Skins |
📌 Explanation:
- Raw whole raccoon skins (4301.80) incur a 7.5% additional tariff.
- Raw pieces/cuttings (4301.90) remain 0%, making them attractive for small-scale craft imports (if allowed).
- Strategy: Import raw skins to process locally in the US to avoid the 29% garment tariff later? Check local labor costs.
🎯 2. 4302.19.30.40 & 4302.19.45.40 — Tanned/Dressed Raccoon Skins
| Item | Content |
|---|---|
| Base Duty | 0.0% |
| Additional Duty | 0.0% |
| Total Duty | 0.0% |
| Calculation | CIF Value × 0% |
| De Minimis | ❌ No Exemption |
| Legal Basis | Section 301 exemptions for processed hides/skins |
📌 Critical Note:
- Whether Not Dyed (4302.19.30.40) or Dyed (4302.19.45.40), Tanned Raccoon Skins enter at 0% duty!
- This is a major loophole/opportunity: Import tanned skins at 0% and manufacture garments domestically (or in a third country with favorable FTAs) to avoid the 29% tariff on finished goods.
🎯 3. 4303.10.00.60 — Finished Raccoon Fur Apparel & Accessories
| Item | Content |
|---|---|
| Base Duty | 4.0% |
| Additional Duty | 25.0% (Section 301 Heavy Penalty) |
| Total Duty | 29.0% |
| Calculation | CIF Value × 29% |
| De Minimis | ❌ No Exemption |
| Legal Basis | Section 301 Tariffs on Finished Apparel (Chapter 43) |
📌 Explanation:
- Finished Raccoon Fur Garments face a brutal 29% total tariff.
- The 25% Additional Duty is the primary cost driver, designed to protect domestic manufacturers.
- Risk: High. If you import finished coats directly from China, your cost increases by nearly 30%.
🎯 4. 4303.90.00.00 — Other Raccoon Fur Articles
| Item | Content |
|---|---|
| Base Duty | 0.0% |
| Additional Duty | 25.0% |
| Total Duty | 25.0% |
| Calculation | CIF Value × 25% |
| De Minimis | ❌ No Exemption |
📌 Note: Miscellaneous fur articles (e.g., fur pom-poms, small trim) also suffer the 25% additional tariff.
🛠️ IV. Practical Clearance Advice (Avoiding Pitfalls)
✅ 1. Documentation Checklist (Essential)
| Document | Required? | Why? |
|---|---|---|
| ✅ Commercial Invoice | ✔️ | Must explicitly state "Raccoon Fur" and distinguish Raw vs. Tanned vs. Finished. |
| ✅ Packing List | ✔️ | Must separate skins from garments to avoid "mixed goods" classification issues. |
| ✅ Certificate of Origin | ✔️ | Proves CN origin; essential for applying Section 301 tariffs. |
| ✅ Furskin Processing Certificate | ✔️ | CRITICAL to prove if the skin is Raw (4301) or Tanned (4302). Tanned skins get 0% duty; Raw whole skins get 7.5%. |
| ✅ Species Declaration | ✔️ | Must explicitly state "Raccoon" (Procyon lotor). Other furskins have different rates. |
| ✅ Dyed/Not Dyed Proof | ✔️ | Required for 4302 sub-classification to ensure correct 0% duty application. |
✅ 2. Classification Strategy (The "Golden Rule")
🔥 "Don't Import Finished Goods, Import Skins!"
| Scenario | Wrong Strategy | Correct Strategy |
|---|---|---|
| Importing a Raccoon Fur Coat | Direct import of finished coat (4303.10) → 29% Tax |
Import Tanned Skins (4302 at 0%) → Manufacture in US or 3rd Party → Avoid tariff. |
| Importing Raw Skins | Importing "Garments" as "Skins" → Penalty/Seizure | Be honest: Import Raw (4301 7.5%) or Tanned (4302 0%). |
| Importing Cuttings | Mixing cuttings with whole skins → Confusion | Declare 4301.90.00.00 separately (0% duty) if they are just heads/paws. |
✅ 3. Special Considerations
| Issue | Recommendation |
|---|---|
| CITES Permits | Raccoons are not endangered, but check local state laws (e.g., California bans fur sales). |
| Dyeing Location | If tanning/dyeing happens in a different country, ensure the Origin of Manufacture rules are met for "Tanned" status. |
| Customs Scrutiny | "Raccoon" is a high-visibility animal. Ensure species verification is clear to avoid "Wildlife Trafficking" flags. |
| Value Declaration | High-value fur items often trigger audits. Ensure transaction value is supported by invoices. |
🌍 V. Global Market Comparison (2026 Snapshot)
| Market | Recommended HS Code | Total Tariff (China Origin) | Strategy |
|---|---|---|---|
| 🇺🇸 USA | 4303.10.00.60 |
29.0% | Avoid finished goods. Import 4302 (0%) and make locally. |
| 🇺🇸 USA | 4302.19.30.40 / 4302.19.45.40 |
0.0% | Best Option. Import tanned skins. |
| 🇨🇳 China | 4303.10.00.60 |
~4% (Base) | Domestic processing is key. |
| 🇪🇺 EU | 4303 |
~4-6% | CITES rules apply; no Section 301. |
📌 Conclusion:
The USA is the only market where Finished Raccoon Fur Apparel is penalized with 29%.
Smart Move: Import Tanned Raccoon Skins (4302) at 0% duty, then manufacture the garments in the US or a free-trade partner country.
📌 VI. Common Mistakes & How to Avoid Them
❌ Mistake 1: Calling "Tanned Raccoon Skin" as "Raw Raccoon Skin".
👉 Result: You pay 7.5% instead of 0%. (Loss of profit).
👉 Fix: Provide a Tanning Certificate to prove the "Tanned" status.
❌ Mistake 2: Importing finished raccoon coats directly from China.
👉 Result: 29% tariff kills your margin.
👉 Fix: Ship skins (0% duty) and do final assembly in the US.
❌ Mistake 3: Mixing "Raccoon" with "Fox" or "Mink" in one invoice.
👉 Result: Customs may audit the whole shipment or classify everything at the highest rate.
👉 Fix: Separate invoices for each species (Raccoon vs. Fox vs. Mink).
✅ Correct Declaration Example:
"Tanned & Dyed Raccoon Skins, Whole, 4302.19.45.40, Origin: China, No CITES, Duty: 0%."
🎯 VII. Final Conclusion: Master the Tariff Trap!
🎯 Remember the Formula:
🔹 Raw Skins = 0-7.5%
🔹 Tanned Skins = 0% (Your Secret Weapon!)
🔹 Finished Garments = 29% (The Trap!)🔹 "Don't ship the coat, ship the skin!"
🔹 "0% duty on tanned raccoon skins is your golden ticket."
📌 Pro Tip:
If you are a manufacturer, apply for Section 301 Exclusions for "Tanned Skins" if available, or structure your supply chain to import 4302 and process locally.
Always get a Binding Tariff Ruling (BTR) from US Customs before your first shipment.
📣 Act Now:
📞 Verify your HS Code (Is it 4301, 4302, or 4303?)
📝 Prepare Tanning Certificates (To prove 0% duty)
🚀 Optimize your supply chain to avoid the 29% trap!
✨ Expert Clearance Starts with the Right Code!
💼 Your Profit Depends on Knowing 4302 vs. 4303!
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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。