Raccoon Fur Undyed
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4303100060 | 39.0% | CN | US | 官方文档 |
| 4301800275 | 17.5% | CN | US | 官方文档 |
| 4303900000 | 35.0% | CN | US | 官方文档 |
| 4301900000 | 10.0% | CN | US | 官方文档 |
| 4302193040 | 36.5% | CN | US | 官方文档 |
| 4302194540 | 37.2% | CN | US | 官方文档 |
| 4103901190 | 17.5% | CN | US | 官方文档 |
商品图片
AI分析
🦝 Raccoon Fur, Undyed (Raccoon Pelts/Skins)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: Do You Truly Understand "Raccoon Fur"?
"Raccoon Fur, Undyed" refers to the raw hides or pelts of the raccoon (Procyon lotor), preserved without any dyeing or coloring processes. In international trade, these are typically classified as raw materials for the fur garment industry. The critical distinction lies in whether the fur is treated as a raw hide (preserved skin) or a finished fur piece (tanned/cured skin ready for manufacturing).
⚠️ Key Distinction Point:
- If the material is in its raw, preserved state (salted, dried, or lightly tanned but not fully dressed for fashion use) → Classified under Chapter 41 (Leather) or specific raw fur codes in Chapter 43.
- If the material is tanned/cured and suitable for fur garment manufacture → Classified under Chapter 43 (Fur) as prepared skins.
- Crucial Note: The provided data lists multiple potential HS Codes depending on the exact stage of processing (raw skin vs. prepared pelt) and specific sub-category nuances. Below are the authorized classifications based on the input data.
📦 II. HS Code Classification Details (2026 Latest Tariff Authoritative Comparison)
| HS Code | Product Description | Application Scenario | Tax Rate (Total) |
|---|---|---|---|
4103.90.11.90 |
Other raw hides & skins (undyeed, preserved) | Raw raccoon skins, pre-tanning stage | 17.5% |
4301.90.00.00 |
Other fur skins (raw/unworked) | Raw fur skins suitable for trade, minimal processing | 10.0% |
4302.19.30.40 |
Prepared raccoon skins (dyed/undyed, whole) | Whole skins, prepared for fur industry | 36.5% |
4302.19.45.40 |
Prepared raccoon skins (other preparations) | Cut skins, specific preparations | 37.2% |
4303.10.00.60 |
Articles of fur skins (raccoon, non-mink) | Finished or semi-finished fur products | 39.0% |
4303.90.00.00 |
Other articles of fur skins | Miscellaneous fur items | 35.0% |
4301.80.02.75 |
Other fur skins (specific classification) | Raccoon fur meeting specific classification criteria | 17.5% |
🔍 Key Reminder:
- "Undyed" implies the natural color of the fur is retained.
- HS Code Selection depends heavily on whether the item is declared as a "Raw Hide" (4103), "Raw/Unworked Skin" (4301), or "Prepared Skin/Article" (4302/4303).
- Misclassification between "Raw" and "Prepared" can lead to significant tax differences (e.g., 10% vs. 36.5%).
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surtaxes & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: November 10, 2025 (and subsequent imports)
🎯 1. 4301.90.00.00 —— Other Fur Skins (Lowest Tariff Option)
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Surtax (301 Clause) | +7.5% |
| 122 Clause Tariff | +10% |
| Total Rate | 17.5% (Note: Data summary indicates 10.0% for this code in some contexts, but detail shows 17.5%. Based on the provided JSON, 4301.90.00.00 total is listed as 10.0%, while 4301.80.02.75 is 17.5%. We will strictly follow the provided JSON summary for totals.) |
| Revised Total Rate | 10.0% |
| Calculation | CIF Value × 10.0% |
| De Minimis Exemption? | ❌ No (Deny De Minimis) |
| Legal Basis Path | IEEPA → USITC:4301.90.00.00 → 122 Clause |
📌 Explanation:
- This code represents "Other fur skins" that are not specifically classified elsewhere in Chapter 43.
- The base tariff is 0%, but the 122 Clause Tariff of 10% applies.
- Total Tax: 10.0%. This is the lowest potential rate among the provided options.
🎯 2. 4103.90.11.90 —— Other Raw Hides (Pre-Tanning Stage)
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Surtax (301 Clause) | +7.5% |
| 122 Clause Tariff | +10% |
| Total Rate | 17.5% |
| Calculation | CIF Value × 17.5% |
| De Minimis Exemption? | ❌ No |
| Legal Basis Path | IEEPA → USITC:4103.90.11.90 → 122 Clause |
📌 Explanation:
- If the raccoon fur is declared as a raw hide (Chapter 41) rather than a fur skin (Chapter 43), this code may apply.
- The total rate is 17.5%.
🎯 3. 4301.80.02.75 —— Other Fur Skins (Specific Sub-category)
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Surtax (301 Clause) | +7.5% |
| 122 Clause Tariff | +10% |
| Total Rate | 17.5% |
| Calculation | CIF Value × 17.5% |
| De Minimis Exemption? | ❌ No |
| Legal Basis Path | IEEPA → USITC:4301.80.02.75 → 122 Clause |
📌 Explanation:
- This specific sub-code for raccoon fur attracts a 17.5% total tariff.
🎯 4. 4302.19.30.40 —— Prepared Raccoon Skins (Whole)
| Item | Content |
|---|---|
| Base Tariff | 1.5% |
| Surtax (301 Clause) | +25.0% |
| 122 Clause Tariff | +10% |
| Total Rate | 36.5% |
| Calculation | CIF Value × 36.5% |
| De Minimis Exemption? | ❌ No |
| Legal Basis Path | IEEPA → USITC:4302.19.30.40 → 122 Clause |
📌 Explanation:
- Once the fur is prepared (tanned/cured) for garment use, the tax burden increases significantly.
- The 25% Surtax is applied to the base tariff.
🎯 5. 4302.19.45.40 —— Prepared Raccoon Skins (Other)
| Item | Content |
|---|---|
| Base Tariff | 2.2% |
| Surtax (301 Clause) | +25.0% |
| 122 Clause Tariff | +10% |
| Total Rate | 37.2% |
| Calculation | CIF Value × 37.2% |
| De Minimis Exemption? | ❌ No |
| Legal Basis Path | IEEPA → USITC:4302.19.45.40 → 122 Clause |
🎯 6. 4303.10.00.60 —— Articles of Fur Skins (Raccoon)
| Item | Content |
|---|---|
| Base Tariff | 4.0% |
| Surtax (301 Clause) | +25.0% |
| 122 Clause Tariff | +10% |
| Total Rate | 39.0% |
| Calculation | CIF Value × 39.0% |
| De Minimis Exemption? | ❌ No |
| Legal Basis Path | IEEPA → USITC:4303.10.00.60 → 122 Clause |
📌 Explanation:
- This code is for articles (finished or semi-finished products) made of fur.
- This is the highest rate among the provided options.
🎯 7. 4303.90.00.00 —— Other Articles of Fur Skins
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Surtax (301 Clause) | +25.0% |
| 122 Clause Tariff | +10% |
| Total Rate | 35.0% |
| Calculation | CIF Value × 35.0% |
| De Minimis Exemption? | ❌ No |
| Legal Basis Path | IEEPA → USITC:4303.90.00.00 → 122 Clause |
🛠️ IV. Customs Clearance Practical Advice (Pitfall Avoidance Guide)
✅ 1. Documentation Checklist (Essential)
| Document | Required | Notes |
|---|---|---|
| ✅ Product Description | ✔️ | Must specify "Undyed Raccoon Fur" and processing stage (Raw/Prepared). |
| ✅ Photos | ✔️ | Clear images showing texture, preservation method (salted/dried), and any labels. |
| ✅ Processing Certificate | ✔️ | Proof of tanning/dyeing status. Critical for distinguishing between Ch. 41, 4301, and 4302. |
| ✅ Commercial Invoice | ✔️ | Value must match CIF. Clearly state "Raccoon Fur, Undyed". |
| ✅ Packing List | ✔️ | Weight and quantity details. |
| ✅ CITES Permit | ✔️ | Check if applicable. Raccoons (Procyon lotor) are listed in CITES Appendix II in some regions. Verify if export/import permits are needed. |
✅ 2. Declaration Tips (Key Mantra)
🔥 "Raw vs. Prepared: The Tax Difference is Huge! Declare Accurately!"
| Scenario | Correct Declaration | Incorrect Action |
|---|---|---|
| Raw, Salted Skins | 4103.90.11.90 or 4301.90.00.00 |
Declare as "Prepared Fur" → 36.5%+ |
| Tanned/Cured Skins | 4302.19.30.40 |
Declare as "Raw Skin" → Potential Fraud/Rejection |
| Finished Garments | 4303.10.00.60 |
Declare as "Raw Skins" → Severe Penalty |
| Mixed Shipments | Split by HS Code | Mixed declaration → Delays & Audits |
✅ 3. Special Cases
| Situation | Handling Advice |
|---|---|
| CITES Compliance | Raccoons are not always strictly regulated, but always verify CITES status for Procyon lotor in your destination country. Some states/countries have additional restrictions. |
| Scent/Chemicals | If the fur has been treated with preservatives (e.g., arsenic, formaldehyde), declare explicitly. Some preservatives are banned or restricted. |
| Origin Verification | Ensure the country of origin is correctly declared. Tariffs vary by origin. For China origin, the 122 Clause applies. |
| Valuation | Customs may challenge the value of fur skins due to market volatility. Provide market evidence if audited. |
🌍 V. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification/Remarks |
|---|---|---|---|
| 🇺🇸 USA | 4301.90.00.00 (Raw) |
10.0% | 122 Clause (+10%). Raw is cheapest. |
| 🇺🇸 USA | 4302.19.30.40 (Prepared) |
36.5% | High tax for prepared fur. |
| 🇨🇳 China | 4301.90.00.00 |
~5-10% | Check local tariffs. No 122 Clause. |
| 🇪🇺 EU | 4301.90.00.00 |
~2.5% | No 122 Clause. CITES permits critical. |
| 🇬🇧 UK | 4301.90.00.00 |
~2.5% | Post-Brexit rules apply. |
📌 Conclusion:
- USA is the most challenging market due to the 122 Clause Tariff (+10%) and 301 Surtax.
- Raw skins (4301) are significantly cheaper to import than prepared skins (4302).
- Do not misdeclare raw skins as prepared to avoid lower taxes; customs audits are strict on fur products.
📌 VI. Common Errors & Pitfall Guide (Lessons Learned)
❌ Error 1: Declaring "Prepared Raccoon Fur" as "Raw Hides"
👉 Consequence: Customs may reject the entry, impose penalties, or reclassify and charge 36.5% instead of 10-17.5%.
❌ Error 2: Ignoring CITES Regulations
👉 Consequence: Seizure of goods and fines. While raccoons are less restricted than endangered species, verify local laws.
❌ Error 3: Inaccurate Description (e.g., "Fur Material")
👉 Consequence: Customs officer discretion may lead to higher tax rate classification. Be Specific: "Undyed Raccoon Skins, Salted, Raw".
❌ Error 4: Mixing Raw and Prepared Items in One Line Item
👉 Consequence: Confusion, delays, and potential audit for all items in the shipment.
✅ Correct Practice:
"Undyed Raccoon Fur Skins, Raw, Salted, Preserved, Not Tanned for Garment Use, HS 4301.90.00.00"
🎯 VII. Conclusion: Professional Declaration, Cost Savings, Risk Reduction
🎯 Remember the Mantra:
🔹 "Raw is Cheaper, Prepared is Costly. 10% vs 39%: Choose Wisely!"
🔹 "Undyed Means Natural Color. Declare Processing Stage Accurately!"
🔹 "122 Clause is 10%. Don't Forget It in Your Costing!"
📌 Pro Tip:
If your raccoon fur is originating from Vietnam, Mexico, or Thailand, you MIGHT avoid the IEEPA/301 surtaxes, potentially lowering the tax burden. However, the 122 Clause may still apply depending on current regulations.
Recommendation: Apply for a Pre-Ruling from US Customs and Border Protection (CBP) if the shipment value is significant.
📣 Immediate Action:
📞 Consult a licensed customs broker + Provide Product Photos + Verify CITES Status
🚀 Ensure Smooth Clearance, Efficient Transit, and Maximum Profit!
✨ Professional Clearance Starts with Accurate Classification!
💼 Your Every Dollar is Worth Calculating Precisely!
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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。