Raw Leather (HS 4101904000)
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4101503000 | 19.9% | CN | US | 官方文档 |
| 4101503500 | 19.9% | CN | US | 官方文档 |
| 4101503000 | 19.9% | CN | US | 官方文档 |
| 4102101000 | 17.5% | CN | US | 官方文档 |
| 4102291090 | 17.5% | CN | US | 官方文档 |
商品图片
AI分析
🐮 Raw Leather (Unprocessed Bovine/Horse Skins)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition and Classification: Do You Really Understand "Raw Leather"?
Raw leather, specifically unprocessed hides and skins of bovine (cattle) or equine (horse) animals, is a fundamental raw material in the global tanning and leather goods industry. In international trade, its classification is strict and highly sensitive to processing status, animal type, and physical form.
The data provided focuses specifically on Raw, Un-tanned Skins falling under Chapter 41. It is crucial to distinguish between: * Hides vs. Skins: Generally, "Hides" refers to larger skins (e.g., cattle), while "Skins" refers to smaller ones (e.g., sheep, goats). However, in HS Code 4101, the primary distinction is by animal species. * Raw vs. Processed: The items listed are "Unprocessed" or "Un-pre-tanned" (生皮/原皮). If the leather undergoes any tanning process (vegetable, chrome, etc.), it moves to Chapter 4102 or higher, with completely different tax rates.
⚠️ Key Distinction Point:
- If the material is raw, un-tanned, whole skin → It belongs to HS 4101.
- If it is pre-tanned or fleshed/scraped beyond simple preservation → It may fall under HS 4102 (Skins of other animals) or other subheadings.
- Do not confuse with "Leather" (Chapter 4103-4114), which implies it has undergone tanning.
📦 II. HS Code Classification Details (2026 Latest Tariff Authoritative对照)
Based on the provided <DATA>, the following HS Codes apply to Raw Bovine/Equine Skins. Note that 4101904000 in your query appears to be a generalized or potentially incorrect reference for bovine raw hides; the detailed data below provides the precise subheadings for Bovine (4101) and other categories (4102).
| HS Code | Product Description | Application Scenario | Processing Status |
|---|---|---|---|
4101.50.30.00 |
Raw skins, conforming to the category of bovine raw hides, un-tanned, whole skin | Standard cattle hides, imported for tanning | ✅ Raw, Un-tanned |
4101.50.35.00 |
Raw hides, primary form, bovine raw hides, un-pre-tanned | Primary stage cattle hides, minimal processing | ✅ Raw, Un-tanned |
4101503000 |
Raw skins, bovine/equine raw skins, un-tanned, whole skin, consistent with reference classification | Generic raw bovine hides for export/import | ✅ Raw, Un-tanned |
4102.10.10.00 |
Raw skins, un-pre-tanned, material and form completely consistent | Note: HS 4102 typically refers to sheep/goat or other skins, but here listed as "Raw skins" for comparison | ✅ Raw, Un-tanned |
4102.29.10.90 |
Raw hides, not over-tanned, "other" fallback category, no material conflict | Other animal raw skins (non-bovine) | ✅ Raw, Un-tanned |
🔍 Important Reminder:
- The data provided exclusively lists Raw (生皮) states.
- HS Code4101.50specifically targets Bovine (牛类) raw hides.
- HS Code4102targets Other Skins (其他皮张) (typically sheep, goat, etc., unless specified otherwise in national subheadings).
- Do not misclassify processed leather under these codes.
💰 III. 2026 Latest Tariff Rate Details (Including Surcharges & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Date: 2025/2026 Tariff Year
✅ Total Tax Burden: High due to Section 301 & IEEPA tariffs
🎯 1. 4101.50.30.00 / 4101.50.35.00 / 4101503000 —— Bovine Raw Hides (Raw, Un-tanned)
| Item | Content |
|---|---|
| Base Duty Rate | 2.4% (Most Favored Nation / General) |
| Section 301 Surcharge | +7.5% (Trade Remedy Duties) |
| Section 122 Tariff | +10% (Specific trade restriction/add-on) |
| Total Effective Tax Rate | 19.9% |
| Tax Calculation | CIF Value × 19.9% |
| De Minimis Exemption | ❌ NOT Eligible (Section 301/122 goods generally excluded from de minimis) |
| Legal Basis Path | HTSUS:4101.50.30 → Section 301 Footnote → 122 Clause |
📌 Explanation:
- The 2.4% is the standard base import duty for raw bovine hides.
- The 7.5% is a Section 301 tariff applied to Chinese-origin goods in this category.
- The 10% is the "Section 122" tariff (a specific U.S. trade law provision often applied to strategic or sensitive raw materials).
- Total 19.9% is a significant cost driver. Importers must budget for this heavily.
🎯 2. 4102.10.10.00 / 4102.29.10.90 —— Other Raw Skins (e.g., Sheep, Goat, or "Other")
| Item | Content |
|---|---|
| Base Duty Rate | 0.0% (Often zero-rated for certain raw skins) |
| Section 301 Surcharge | +7.5% |
| Section 122 Tariff | +10% |
| Total Effective Tax Rate | 17.5% |
| Tax Calculation | CIF Value × 17.5% |
| De Minimis Exemption | ❌ NOT Eligible |
| Legal Basis Path | HTSUS:4102.xxxx → Section 301 Footnote → 122 Clause |
📌 Explanation:
- While the base duty is lower (0%), the add-on tariffs (17.5%) remain high.
- This category serves as a "fallback" for skins that are not bovine (e.g., sheep/goat raw skins) or do not fit the precise bovine definition.
- No material conflict noted, but correct species identification is critical to avoid customs audits.
🛠️ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Avoidance)
✅ 1. Essential Document Checklist (Non-Negotiable)
| Document | Required | Explanation |
|---|---|---|
| ✅ Commercial Invoice | ✔️ | Must clearly state "Raw Leather, Un-tanned, Bovine/Horse", not just "Leather". |
| ✅ Packing List | ✔️ | Must detail weight (gross/net), number of hides, and condition (wet-salted, dried, etc.). |
| ✅ Origin Certificate (CO) | ✔️ | Critical for confirming China origin to apply correct 301/122 tariffs. |
| ✅ Health/Veterinary Certificate | ✔️ | Raw hides are biological products. Must prove freedom from BSE, Foot-and-Mouth Disease, etc. |
| ✅ Bill of Lading (B/L) | ✔️ | Ensure "Shipper's Load and Count" is accurate. |
| ✅ Product Specification Sheet | ✔️ | Describe physical state: "Whole skin", "Side cut", "Salted", etc. |
✅ 2. Declaration Tips (Key Mantra)
🔥 “Species Must Match, Process Must Be Raw, Documents Must Prove Health!”
| Scenario | Correct Declaration | Wrong Approach |
|---|---|---|
| Bovine Hides (Raw) | 4101.50.30.00 |
Misdeclaring as "Leather" (4104-4107) → Higher scrutiny, potential penalties |
| Sheep/Goat Skins (Raw) | 4102.10.10.00 or 4102.29.10.90 |
Misdeclaring as Bovine → Classification error, audit risk |
| Processed/Tanned Leather | DO NOT USE 4101/4102 | Must use 4104+ (e.g., 4104.11, 4104.41) |
| Leather Scraps/Shavings | Check HS 4115 or 3703 | Misdeclaring as "Whole Hides" → Fraudulent declaration risk |
✅ 3. Special Situation Handling
| Situation | Handling Advice |
|---|---|
| Wet-Salted vs. Dry-Salted | Declare accurately. Wet-salted may require additional phytosanitary or veterinary checks depending on port regulations. |
| Composite Goods | If hides are packaged with tanning chemicals, declare separately. Do not bundle chemicals with raw hides. |
| Re-Export | If importing for immediate re-export (e.g., to Vietnam for tanning), ensure Bonded Warehouse or Foreign Trade Zone usage to defer/duty-free treatment if eligible. |
| Customs Audit | Raw hides are high-risk for anti-dumping or sanctions checks. Ensure all paperwork matches the physical shipment exactly (count, weight, brand marks). |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Key Requirements | Note |
|---|---|---|---|---|
| 🇺🇸 USA | 4101.50.30.00 |
19.9% (2.4% + 7.5% + 10%) | Veterinary Cert, CO | High tariffs apply. Section 122 is critical. |
| 🇨🇳 China | 4101.50.30.00 |
Varies (Import Duty) | Quality Inspection | China is a major importer of raw hides for its tanning industry. |
| 🇪🇺 EU | 4101 series |
~2.5% - 4.0% | REACH, Sustainability Docs | No Section 301/122 equivalents, but strict environmental rules. |
| 🇻🇳 Vietnam | 4101 series |
Low/0% (if FTAs apply) | Processing Proof | Common destination for raw hides to be tanned and exported. |
📌 Conclusion:
- The US is the most expensive market for raw leather due to Section 301 and 122 tariffs.
- Many importers route raw hides through Vietnam or Turkey for tanning to avoid US tariffs, but Rules of Origin must be strictly complied with to avoid anti-circumvention claims.
📌 VI. Common Errors & Pitfalls (Lessons Learned)
❌ Error 1: Declaring "Leather" instead of "Raw Hides"
👉 Consequence: Customs may suspect undeclared tanning chemicals or misclassified processed goods → Delays and fines.
❌ Error 2: Ignoring the 122 Clause
👉 Consequence: Underpayment of 10% → Back taxes + Interest + Penalties.
❌ Error 3: Providing inaccurate Veterinary Certificates
👉 Consequence: Banned Entry. Raw hides are biological; health certs are mandatory for US/EU entry.
❌ Error 4: Confusing Bovine (4101) with Other Skins (4102)
👉 Consequence: Wrong HS Code → Wrong Tax Rate (19.9% vs 17.5%) → Audit Trigger.
✅ Correct Practice:
"Bovine Raw Hides, Wet-Salted, Whole, Un-tanned, Country of Origin: China, HS 4101.50.30.00"
🎯 VII. Conclusion: Professional Declaration Saves Money!
🎯 Remember the Mantra:
🔹 "Raw Means Un-tanned, Bovine Means 4101, 122 is 10%, Total is 19.9%!"
🔹 "Paperwork is Key: Vet Cert + Origin Cert = Smooth Clearance!"
📌 Pro Tip:
If your raw hides are destined for the US, calculate the 19.9% total duty into your landed cost immediately. Consider Foreign Trade Zones (FTZ) to defer payment or explore FTA benefits if the hides originate from eligible countries (not China).
📣 Immediate Action:
📞 Consult a licensed customs broker + Prepare Veterinary Certificates + Apply for Advance Ruling if volume is high.
🚀 Ensure your raw leather clears customs smoothly, avoids delays, and protects your margin!
✨ Professional clearance starts with precise classification!
💼 Your every dollar of duty 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。