Raw Cowhide Unprocessed
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4101201010 | 17.5% | CN | US | 官方文档 |
| 4101901020 | 17.5% | CN | US | 官方文档 |
| 4101901010 | 17.5% | CN | US | 官方文档 |
| 4101901020 | 17.5% | CN | US | 官方文档 |
| 4205000500 | 37.9% | CN | US | 官方文档 |
| 4205001000 | 35.0% | CN | US | 官方文档 |
AI分析
🐮 Raw Cowhide (Unprocessed/Dried) | Un-tanned Leather Skins
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Raw Cowhide"?
Raw Cowhide (Unprocessed) refers to cattle hides that have been removed from the animal but have not undergone tanning or further processing. In international trade, these are classified based on their state (dried, fresh, salted) and specific anatomical parts (whole hide vs. bellies).
⚠️ Key Distinction Points:
- State: Dried, Fresh, or Wet-Salted?
- Part: Whole Hide (Back/Side) vs. Belly Skin?
- Processing Level: Un-tanned (Raw) vs. Pre-tanned?If the hide is tanned, it falls under Chapter 41 (Tanned Leather), NOT this category. This guide strictly covers Un-tanned raw hides.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Processing State | Part of Hide |
|---|---|---|---|---|
4101.20.10.10 |
Dried Raw Cowhide (Un-tanned) | Standard bulk import of dried hides | Dried | Whole Hide (General) |
4101.90.10.20 |
Dried Raw Cowhide (Un-pre-tanned) | Dried hides stored in dry condition | Dried | Whole Hide (Specific) |
4101.90.10.10 |
Raw Cowhide Belly Skin (Un-tanned) | Specialty tanning for belts, wallets | Un-pre-tanned | Belly Skin |
4101.90.10.20 |
Raw Cowhide Belly Skin (Un-tanned, Fresh/Wet-Salted) | High-moisture preservation for immediate processing | Fresh or Wet-Salted | Belly Skin |
4205.00.05.00 |
Unprocessed Cowhide Belts | Raw leather strips, not yet cut into final product | Unprocessed/Raw | Leather Articles |
4205.00.10.00 |
Unprocessed Cowhide Belts (Basic) | Basic raw leather straps, unprocessed | Unprocessed | Leather Articles |
🔍 Critical Reminder:
- "Un-tanned" is key: If the hide has been chemically treated to prevent rotting (tanning), it moves to Chapter 41 subheadings for tanned leather.
- "Raw" means: Only preserved by drying, salting, or curing—not fully processed into finished leather goods.
- Belly vs. Whole: Belly skins are often priced and classified differently due to grain consistency and usage.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Additional Duties & Policy Surcharges)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: From November 10, 2025 (for subsequent imports)
🎯 1. 4101.20.10.10 & 4101.90.10.20 — Dried Raw Cowhide (Un-tanned)
These two codes cover the majority of dried, un-tanned raw cowhides.
| Item | Content |
|---|---|
| Base Duty Rate | 0.0% (ad valorem) |
| Section 301 Additional Duty | +7.5% (USITC Footnote) |
| IEEPA Section 122 Duty | +10% (Targeting Chinese Origin) |
| Total Tariff Rate | 17.5% |
| Tax Calculation | CIF Value × 17.5% |
| De Minimis Eligibility | ❌ No (denied for leather products of Chinese origin) |
| Legal Basis Path | IEEPA:9903.122 → USITC:4101.20/4101.90 → FOOTNOTE:301 |
📌 Explanation:
- "Base 0%": Raw agricultural/animal products often have low base tariffs to support domestic tanning industries.
- "7.5% Section 301": Retaliatory tariff on Chinese goods under the Trade Act of 1974.
- "10% IEEPA 122": Specific surcharge under the International Emergency Economic Powers Act targeting certain Chinese imports.
- Total 17.5%: This is the effective landed cost tariff. Do not underestimate this; it significantly impacts margin.
🎯 2. 4101.90.10.10 & 4101.90.10.20 — Raw Cowhide Belly Skin (Un-tanned)
Covers belly skins in various states (dried, fresh, or wet-salted).
| Item | Content |
|---|---|
| Base Duty Rate | 0.0% |
| Section 301 Additional Duty | +7.5% |
| IEEPA Section 122 Duty | +10% |
| Total Tariff Rate | 17.5% |
| Tax Calculation | CIF Value × 17.5% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | IEEPA:9903.122 → USITC:4101.90.10 → FOOTNOTE:301 |
📌 Note:
- Same tariff structure as whole hides.
- "Wet-Salted" hides require careful documentation to prove they are raw/un-tanned. If deemed "partially tanned," they may be reclassified.
🎯 3. 4205.00.05.00 & 4205.00.10.00 — Unprocessed Cowhide Belts (Leather Articles)
These fall under Chapter 42 (Articles of Leather), not raw materials. Used for pre-cut raw leather strips.
3.1 4205.00.05.00
| Item | Content |
|---|---|
| Base Duty Rate | 2.9% |
| Section 301 Additional Duty | +25.0% |
| IEEPA Section 122 Duty | +10% |
| Total Tariff Rate | 37.9% |
| Tax Calculation | CIF Value × 37.9% |
| De Minimis Eligibility | ❌ No |
3.2 4205.00.10.00
| Item | Content |
|---|---|
| Base Duty Rate | 0.0% |
| Section 301 Additional Duty | +25.0% |
| IEEPA Section 122 Duty | +10% |
| Total Tariff Rate | 35.0% |
| Tax Calculation | CIF Value × 35.0% |
| De Minimis Eligibility | ❌ No |
📌 Critical Warning:
- These codes are for leather articles (e.g., belts, straps) even if unprocessed.
- Tariff Jump: From 17.5% (raw hide) to 35-37.9% (leather article).
- Misclassification Risk: If you ship raw hides but declare them as "belts" or vice versa, you risk penalties.
- Why the difference?
-4205.00.05.00has a 2.9% base rate (higher total).
-4205.00.10.00has 0% base rate (lower total).
- Both suffer heavy 301 (25%) + IEEPA (10%) surcharges.
🛠️ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Avoidance Guide)
✅ 1. Required Documentation Checklist (Non-Negotiable)
| Document | Mandatory | Explanation |
|---|---|---|
| ✅ Commercial Invoice | ✔️ | Must specify: "Raw Un-tanned Cowhide," HS Code, Weight, Origin. |
| ✅ Packing List | ✔️ | Detail number of hides, weight per hide, drying method (salted/dried). |
| ✅ Certificate of Origin (CO) | ✔️ | Proof of Chinese origin to apply correct 301/IEEPA rates. |
| ✅ Veterinary Health Certificate | ✔️ | Required for animal products. Must certify no BSE, FMD, etc. |
| ✅ Processing Statement | ✔️ | Declare: "Un-tanned, Raw, For Further Processing Only." |
| ✅ Product Photos | ✔️ | Show texture, thickness, and any tags/labels. |
✅ 2. Declaration Tips (Key Mantras)
🔥 "Raw is Raw, Tanned is Tanned, Belly vs. Back, Check the Plan!"
| Scenario | Correct Declaration | Incorrect Practice |
|---|---|---|
| Dried Whole Hide | 4101.20.10.10 / 4101.90.10.20 |
Misdeclare as "Leather" → 37.9% |
| Wet-Salted Belly | 4101.90.10.20 |
Misdeclare as "Dry" → Inspection delay |
| Pre-cut Raw Strips | 4205.00.05.00 / 4205.00.10.00 |
Misdeclare as "Raw Hides" → 17.5% vs 35% |
| Tanned Leather | Wrong Chapter! (Use 4117/4113) | Declaring as Raw Hide → Smuggling suspicion |
✅ 3. Special Case Handling
| Situation | Handling Advice |
|---|---|
| Mixed Shipments (Raw + Tanned) | Split Declarations! Do not combine. Raw goes to 4101; Tanned goes to 4113/4117. |
| Belly Skins vs. Whole Hides | Clearly separate in invoice. Belly skins often have higher value per kg but same tariff. |
| Wet-Salted vs. Dried | Wet-salted may incur additional hygiene inspections. Ensure proper packaging to prevent leakage. |
| Re-export | If importing raw and re-exporting processed, consider Foreign Trade Zone (FTZ) benefits to defer duties. |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff Rate (China Origin) | Key Requirements |
|---|---|---|---|
| 🇺🇸 USA | 4101.20.10.10 |
17.5% (Hides) 35-37.9% (Articles) |
IEEPA + 301 Duties Apply |
| 🇨🇳 China | 4101.20.10 |
~5-10% (Import Duty) | VAT 13%, No 301 |
| 🇪🇺 EU | 4101.21 |
0-2% (Depending on weight) | CE Not Required, but REACH may apply |
| 🇬🇧 UK | 4101.21 |
0-2% | Post-Brexit Rules of Origin |
| 🇻🇳 Vietnam | 4101.21 |
0% (if ASEAN origin) | Proof of Origin Critical |
📌 Conclusion:
- USA has the highest effective duty burden due to combined 301 + IEEPA tariffs.
- EU and UK are more favorable for raw hide imports.
- China is both a major exporter and importer; check local VAT deductions.
📌 VI. Common Mistakes & Pitfalls (Blood & Tears Lessons)
❌ Mistake 1: Declaring "Raw Hides" for pre-tanned leather
👉 Consequence: Smuggling investigation, heavy fines, seizure of goods.
❌ Mistake 2: Mixing "Raw Hides" and "Leather Articles" in one HS Code
👉 Consequence: Customs rejection, re-export at your cost, delay.
❌ Mistake 3: Ignoring IEEPA Section 122
👉 Consequence: Underpaying duty by 10% → Back taxes + interest + penalties.
❌ Mistake 4: Mislabeling "Belly Skins" as "Whole Hides"
👉 Consequence: Value misdeclaration, potential audit.
✅ Correct Approach:
"Raw Cowhide, Un-tanned, Dried, Chinese Origin, HS 4101.20.10.10, For Further Tanning"
🎯 VII. Conclusion: Professional Declaration, Save Time, Cut Costs!
🎯 Remember the Mantra:
🔹 "Raw Hides: 17.5% (US)"
🔹 "Raw Articles: 35-37.9% (US)"
🔹 "Tanned Leather: Different Chapter!"
🔹 "Split Shipments, Split Declarations!"
📌 Pro Tip:
If your raw hides are destined for re-export after tanning, consider using a Foreign Trade Zone (FTZ) or Bonded Warehouse to defer duty payments until the final product is sold.
📣 Immediate Action:
📞 Consult a Licensed Customs Broker
📄 Prepare Veterinary Certificates + HS Code Pre-Ruling
🚀 Ensure Smooth Clearance, Avoid Delays, Maximize Profit Margins!
✨ Professional Customs Clearance Starts with Accurate Classification!
💼 Every Percent of Duty Counts! Calculate Precisely!
用户评价
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。