Raw Leather (HS Code 4106219000)
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4102101000 | 17.5% | CN | US | 官方文档 |
| 4102291090 | 17.5% | CN | US | 官方文档 |
| 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 |
商品图片
AI分析
🐂 Raw Leather (HS Code 4106.21.90.00)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: What Exactly is "Raw Leather"?
Raw Leather refers to skins or hides of animals (primarily cattle, horses, sheep, or goats) that have undergone no tanning, curing, or preservation processes beyond simple salting, liming, or pickling. In international trade, the classification heavily depends on:
1. State of preservation: Un-tanned, raw, or "green."
2. Species: Cattle, horse, sheep, etc.
3. Processing level: Not further prepared for tanning.
⚠️ Key Distinction:
- If the leather is tanned, dyed, or crusted → It falls under Chapter 41 (Tanned Leather) codes like4104or4105.
- If the leather is still raw (even if salted) → It falls under Chapter 41 (Raw Hides/Skins) codes like4101,4102, or4106.
- HS 4106.21.90.00 specifically targets Sheep or Lamb Skins, in raw state, other than those of lambs with wool on.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Applicable Scenario | Tax Rate (US Import from CN) |
|---|---|---|---|
4106.21.90.00 |
Sheep or lamb skins, raw, other than those of lambs with wool on | Raw sheep/lamb pelts, salted, no wool | 17.5% |
4102.10.10.00 |
Cattle hides, raw, salted, unsplit, weight ≤ 45kg | Large cattle hides, un-tanned | 17.5% |
4102.29.10.90 |
Other animal skins, raw, not covered elsewhere | Goat, pig, exotic raw skins | 17.5% |
4101.50.30.00 |
Cattle hides, raw, weight > 45kg, other | Heavy cattle hides, un-tanned | 19.9% |
4101.50.35.00 |
Cattle hides, raw, other specifications | Alternative cattle raw hides | 19.9% |
4101503000 |
Cattle hides, raw, general category | General raw cattle hides | 19.9% |
🔍 Critical Note:
-4106.21.90.00is specifically for Sheep/Lamb skins.
- If your product is Cattle hides, do NOT use this code; use4101.xxxxcodes instead.
- If the skin is with wool on (e.g., lamb pelts), it may fall under a different subheading or be excluded from this specific code.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surcharges & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: November 10, 2025 (including subsequent imports)
🎯 1. 4106.21.90.00 —— Sheep or Lamb Skins, Raw (Other Than Wool-On Lambs)
| Item | Content |
|---|---|
| Base Duty Rate | 0% (ad valorem) |
| USITC Surcharge | +7.5% (Section 301 Additional Duty) |
| IEEPA Surcharge | +10% (China-specific tariff under International Emergency Economic Powers Act) |
| Total Duty Rate | 17.5% |
| Duty Calculation | CIF Value × 17.5% |
| De Minimis Eligibility | ❌ Not Eligible (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 → USITC:4106.21.90.00 → FOOTNOTE:301.01.02 |
📌 Explanation:
- "USITC Surcharge 7.5%" comes from Section 301 of the Trade Act, applied to specific Chinese-origin goods.
- "IEEPA 10%" is the additional tariff imposed on Chinese products under executive order.
- Total 17.5% is considered moderate-high for raw materials.
- No de minimis exemption: All shipments must declare full value; small packages do not bypass duties.
🛠️ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Avoidance)
✅ 1. Documentation Checklist (All Required)
| Document | Must Provide | Notes |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Species (Sheep/Lamb), Preservation Method (Salted/Dried), Weight per Skin |
| ✅ Photos of Raw Skins | ✔️ | Clear images showing no tanning, no dye, no wool (if applicable) |
| ✅ Commercial Invoice | ✔️ | Must clearly state "Raw Sheep/Lamb Skins" and HS Code 4106.21.90.00 |
| ✅ Packing List | ✔️ | Detailed count, gross/net weight, package dimensions |
| ✅ Phytosanitary Certificate | ✔️ | If required by USDA for animal origin goods |
| ✅ Certificate of Origin | ✔️ | Proves Chinese origin to apply correct surcharges |
✅ 2. Declaration Tips (Key Mnemonics)
🔥 "Raw means No Tanning, Species Must Be Clear, Salt is OK, Wool is Not!"
| Scenario | Correct Declaration | Wrong Action |
|---|---|---|
| Sheep Skins, Salted, No Wool | 4106.21.90.00 |
Misdeclare as Cattle → Wrong code |
| Lamb Skins with Wool On | Different HS Code (e.g., 4106.22) |
Use 4106.21.90.00 → Audit Risk |
| Tanned Sheep Leather | 4104.41 or 4105 |
Use 4106.21.90.00 → Major Misclassification |
| Mixed Hides (Cattle + Sheep) | Declare separately by species | Lump together → Penalties |
✅ 3. Special Cases Handling
| Situation | Handling Advice |
|---|---|
| OEM Raw Skins for Tanners | Provide end-user info; raw skins are often for further processing |
| Skinned with Residual Flesh | Ensure it meets "raw" definition; excessive decomposition may trigger health inspections |
| High-Value Exotic Raw Skins | May require additional permits (e.g., CITES if endangered species) |
| Small Samples | Still subject to 17.5% duty; no de minimis exemption |
🌍 V. Global Market Comparison for Raw Leather (2026 Latest)
| Country/Region | Recommended HS Code | Duty Rate | Certification Requirements | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 4106.21.90.00 |
17.5% | USDA Inspection + COO | High duty due to Section 301 & IEEPA |
| 🇨🇳 China | 4106.21.90.00 |
5% | N/A | Lower import duty if re-exporting later |
| 🇪🇺 EU | 4106.21.00 |
6.5% | REACH Compliance | No Section 301 equivalent |
| 🇬🇧 UK | 4106.21.00 |
6.5% | Post-Brexit Rules | Similar to EU but separate system |
| 🇦🇺 Australia | 4106.21.00 |
5% | Biosecurity Clearance | Strict animal product controls |
📌 Conclusion:
- USA has the highest effective duty (17.5%) due to additional tariffs.
- EU/UK/Australia have lower base rates but may require stricter biosecurity/REACH checks.
- China as a destination has low import duty but may have different export controls.
📌 VI. Common Errors & Pitfall Guide (Blood-Learned Lessons)
❌ Error 1: Declaring Tanned Leather as Raw Leather
👉 Consequence: Incorrect HS Code → Potential penalty + reclassification delay
❌ Error 2: Missing Species Specification (Sheep vs. Cattle)
👉 Consequence: Customs may detain shipment for verification → Delays & Storage Fees
❌ Error 3: Not specifying "No Wool" for sheep skins
👉 Consequence: Incorrect subheading → Wrong Duty Rate
❌ Error 4: Ignoring USDA Inspection Requirements
👉 Consequence: Entry refused → Return or Destruction
✅ Correct Approach:
“Raw Sheep Skins, Salted, No Wool, Un-tanned, Species: Ovis aries, HS Code 4106.21.90.00, Origin: China”
🎯 VII. Conclusion: Precision Matters for Raw Materials
🎯 Remember the Mnemonic:
🔹 "Raw = No Tanning, Sheep = 4106.21, Total Duty = 17.5%, No De Minimis!"
🔹 "HS Code Determines Duty, Species Matters, Wool Changes Everything!"
📌 Pro Tip:
- If your raw leather is from a different species (e.g., Cattle), use 4101.xxxx codes with 19.9% duty.
- Always provide clear photos and species verification to avoid customs queries.
- Consider Advance Ruling from CBP if unsure about classification.
📣 Immediate Action:
📞 Contact a licensed customs broker + Provide Product Photos + Apply for CBP Advance Ruling
🚀 Ensure Smooth Customs Clearance, Avoid Penalties, Optimize Costs!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Dollar Saved is a Dollar 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。
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。