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Raccoon Fur (Undyed)

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
4302206000 38.5% CN US 官方文档
4103901190 17.5% CN US 官方文档
4103902000 20.8% CN US 官方文档
4103902000 20.8% CN US 官方文档

商品图片

AI分析

🦝 Raccoon Fur (Undyed) – Comprehensive HS Code Guide & US Customs Clearance Strategy (2026)


🌐 HS Code Reference & Clearance Guide | 2026 Latest Tariff Analysis | Professional-Level Clearance Strategy

📌 I. Product Definition & Classification: Do You Really Understand "Raccoon Fur"?

Raccoon fur, specifically undyed and unprepared, falls under Chapter 43 (Furskins and Artificial Fur) or Chapter 41 (Raw Hides and Skins, Other Than Furskins), depending on the degree of processing. In international trade, the distinction between "raw skin," "tanned skin," and "prepared fur" is critical for accurate HS Code classification and tariff calculation.

Key Distinctions: * Raw/Unprepared Skins (4103...): Skins that have been salted or dried but not yet tanned or dressed. These are considered raw materials. * Prepared Fur Skins/Pieces (4302...): Skins that have been tanned, dressed, and potentially cut into pieces (but not yet sewn into garments). Even if "undyed," the tanning/dressing process moves them from Chapter 41 to Chapter 43. * Undyed vs. Dyed: "Undyed" refers to the color process. It does not change the fundamental classification if the skin has been tanned/dressed. It primarily affects aesthetic value, not HS duty structure in this context.

⚠️ Critical Classification Point:
- If the raccoon skin is raw, salted, or dried only → It belongs to Chapter 41 (Lower Base Tariff).
- If the raccoon skin is tanned, cured, or dressed (even if undyed) → It belongs to Chapter 43 (Higher Base Tariff).
- Cut pieces vs. Whole Skins: The HS code varies based on whether the fur is in whole skin format or cut into fragments/pieces.


📦 II. HS Code Classification Details (2026 Official Tariff Cross-Reference)

Based on the provided data, here are the precise classifications for Raccoon Fur (Undyed) under US Customs regulations:

HS Code Product Description Condition Status
4103.90.11.90 Unprepared Raccoon Skins Raw, salted, or dried; NOT tanned or dressed. ✅ Chapter 41
4103.90.20.00 Raw Hides/Skins, Raccoon Specific sub-category for raw raccoon hides. ✅ Chapter 41
4302.19.30.40 Undyed Raccoon Fur Skins, Whole Tanned/dressed, whole skin format, undyed. ✅ Chapter 43
4302.20.60.00 Undyed Raccoon Fur Pieces Tanned/dressed, cut into fragments/pieces, not assembled. ✅ Chapter 43
4302.20.60.00 Undyed Raccoon Fur Skins (Fragment Characteristic) Classified as fragments due to processing/state. ✅ Chapter 43

🔍 Key Insight:
- The same product ("Raccoon Fur") has three different total tax rates depending on its state: 17.5%, 20.8%, or 38.5%.
- Chapter 43 (Tanned/Dressed) incurs significantly higher base tariffs (1.5% - 3.5%) compared to Chapter 41 (Raw) (0.0% - 3.3%).
- Cut pieces (4302.20.60.00) attract the highest tariff burden due to the combination of higher base rates and specific trade restrictions.


💰 III. 2026 Latest Tariff Rate Breakdown (Including Additional Taxes)

Applicable Country: United States (US)
Origin: China (CN)
Effective Date: November 10, 2025 (and subsequent imports)
Applicable Laws: Section 301 (USITC) & Section 122 (IEEPA)

🎯 1. 4103.90.11.90 – Unprepared Raccoon Skins (Raw)

Item Content
Base Tariff 0.0%
Section 301 Additional Tariff +7.5%
Section 122 IEEPA Additional Tariff +10.0%
Total Tariff Rate 17.5%
Tax Calculation CIF Value × 17.5%
De Minimis Exemption Not Applicable (Denied)
Legal Basis Path USITC:4103.90.11.90FOOTNOTE:301IEEPA:122

📌 Explanation:
- This is the lowest tariff option among the listed codes.
- Only applies if the skin is strictly raw/unprepared. Any tanning process invalidates this code.
- Warning: Misdeclaring tanned fur as raw skin to access this rate is considered fraud and carries severe penalties.


🎯 2. 4103.90.20.00 – Raw Hides/Skins, Raccoon

Item Content
Base Tariff 3.3%
Section 301 Additional Tariff +7.5%
Section 122 IEEPA Additional Tariff +10.0%
Total Tariff Rate 20.8%
Tax Calculation CIF Value × 20.8%
De Minimis Exemption Not Applicable (Denied)
Legal Basis Path USITC:4103.90.20.00FOOTNOTE:301IEEPA:122

📌 Explanation:
- Slightly higher base rate than 4103.90.11.90.
- Applies to specific raw hide classifications where 4103.90.11.90 does not fit.
- Still part of Chapter 41 (Raw), so it avoids the heavy Chapter 43 base tariffs.


🎯 3. 4302.19.30.40 – Undyed Raccoon Fur Skins, Whole (Tanned/Dressed)

Item Content
Base Tariff 1.5%
Section 301 Additional Tariff +25.0%
Section 122 IEEPA Additional Tariff +10.0%
Total Tariff Rate 36.5%
Tax Calculation CIF Value × 36.5%
De Minimis Exemption Not Applicable (Denied)
Legal Basis Path USITC:4302.19.30.40FOOTNOTE:301.88.01IEEPA:122

📌 Explanation:
- Applies to whole, tanned/dressed undyed raccoon skins.
- The 25% Section 301 tariff is the dominant cost driver here.
- Commonly used for high-quality fur goods manufacturing input.


🎯 4. 4302.20.60.00 – Undyed Raccoon Fur Pieces / Fragments

Item Content
Base Tariff 3.5%
Section 301 Additional Tariff +25.0%
Section 122 IEEPA Additional Tariff +10.0%
Total Tariff Rate 38.5%
Tax Calculation CIF Value × 38.5%
De Minimis Exemption Not Applicable (Denied)
Legal Basis Path USITC:4302.20.60.00FOOTNOTE:301.88.01IEEPA:122

📌 Explanation:
- This is the highest tariff rate listed (38.5%).
- Applies to fur that has been cut into pieces or fragments (not whole skins).
- Often results from waste management or specific crafting processes.
- Note: Both 4302.20.60.00 entries in the data reflect the same tax structure.


🛠️ IV. Customs Clearance Practical Advice (Battle-Proven Pitfall Avoidance)

✅ 1. Mandatory Documentation Checklist

Document Required? Purpose
Commercial Invoice ✔️ Must clearly state: "Raccoon Fur, Undyed, [Raw/Tanned/Cut]" and exact HS Code.
Packing List ✔️ Detailing weight, piece count, and whether items are whole skins or fragments.
Certificate of Origin ✔️ To confirm US origin rules if claiming any preferences (though unlikely for China origin).
Tanning/Dressing Certificate ✔️ Crucial! Proves whether the skin is raw (Ch 41) or prepared (Ch 43). If missing, Customs may assume the higher tax bracket.
Product Photos ✔️ Showing the texture, cut state, and label.
End-Use Statement ✔️ Explain if it's for manufacturing, display, or raw material.
CITES Permit ✔️ Check Requirement! Raccoons (Procyon lotor) are listed in CITES Appendix II in some contexts. Verify if international trade requires CITES documentation.

✅ 2. Declaration Strategy (Key Mnemonics)

🔥 "Raw is Cheap, Tanned is Expensive; Whole is Better than Pieces!"

Scenario Correct Declaration Incorrect Declaration Consequence
Salted/Dried Skin 4103.90.11.90 (17.5%) 4302.19.30.40 (36.5%) Overpayment of ~19%
Tanned Whole Skin 4302.19.30.40 (36.5%) 4103.90.11.90 (17.5%) Underpayment → Penalty + Back Taxes
Cut Fur Pieces 4302.20.60.00 (38.5%) 4302.19.30.40 (36.5%) Underpayment + Misclassification Fine
Garment/Accessory (Not in Data - Likely 4303 or 4304) 4302.20.60.00 Wrong Chapter → Rejection

✅ 3. Special Handling for "Undyed" Status

  • "Undyed" does not mean "Raw": Many importers mistakenly believe "undyed" = "raw".

    • Fact: A skin can be undyed but still tanned and dressed. This moves it to Chapter 43.
    • Action: Provide a chemical treatment certificate or tanning summary to prove the state of preparation.
  • Fragmentation Check:

    • If the shipment contains trimmed edges, belly cuts, or sewn patches, it must be declared as 4302.20.60.00.
    • Declaring fragments as "whole skins" (4302.19.30.40) is a common audit trigger.

🌍 V. Global Market Comparison (2026)

Country/Region Recommended HS Code Tariff (China Origin) Certification Notes
🇺🇸 USA 4103.90.11.90 / 4302.19.30.40 / 4302.20.60.00 17.5% – 38.5% CITES (if applicable) Highest burden due to 301 & 122 tariffs.
🇨🇳 China 4103.90.11.90 / 4302.19.30.40 Varies (0-20%) None usually Lower base rates, no US-style trade wars.
🇪🇺 EU 4302 / 4103 0-6% CITES Stricter CITES enforcement, but lower trade tariffs.
🇬🇧 UK 4302 / 4103 0-6% CITES Post-Brexit rules apply.

📌 Conclusion:
- The US market is uniquely punitive for Chinese-origin raccoon fur due to the 35%+ total tariff rate.
- Chapter 41 (Raw) is the only viable path to significantly reduce duties, but only if the product is genuinely raw.
- CITES compliance is critical globally, but the US also imposes heavy trade war taxes.


📌 VI. Common Errors & Pitfall Guide (Blood & Tears Lessons)

Error 1: Declaring Tanned Undyed Fur as Raw Skin (4103...)
👉 Consequence: Customs audit reveals tanning chemicals/texture → Back taxes + 20% penalty + seizure risk.

Error 2: Declaring Cut Pieces as Whole Skins (4302.19.30.40)
👉 Consequence: Misclassification → Underpayment of 2% + administrative fines.

Error 3: Ignoring CITES Regulations
👉 Consequence: Shipment held at border, potential criminal charges for wildlife trade violation.

Error 4: Assuming "Undyed" = Lower Tariff
👉 Consequence: No tariff benefit in the US. The base rate is determined by processing (Ch 41 vs 43), not color.

Correct Practice:

"Raccoon Fur, Undyed, Tanned and Dressed, Whole Skins, For Manufacturing Garments. HS Code: 4302.19.30.40"
OR
"Raccoon Skins, Raw, Salted, Undyed. HS Code: 4103.90.11.90"


🎯 VII. Conclusion: Precision Classification Saves Money!

🎯 Remember the Mantra:

🔹 "Raw is 17.5%, Tanned is 36.5%, Pieces are 38.5%!"
🔹 "Undyed does not save you from Section 301!"
🔹 "Check CITES, Check Tanning, Check Cut State!"


📌 Pro Tip:
If you are importing large volumes, consider:
1. Importing Raw Skins (4103...) if your facility has the capability to tan them domestically (lower import tax).
2. Applying for an HTSUS Exclusion (if applicable under specific trade war exclusion lists, though unlikely for fur currently).
3. Pre-Ruling: Request a Binding Tariff Information (BTI) or US CBP Ruling before shipment to lock in the classification.


📣 Immediate Action:

📞 Contact a licensed customs broker.
📄 Prepare Tanning Certificates and CITES Docs.
🚀 Avoid the 38.5% trap by classifying correctly!


Professional Clearance Starts with Accurate Classification!
💼 Every percentage point of tax saved is pure profit earned!

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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。

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。