Raw Sheepskin (Dry, Unprocessed)
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4105300000 | 12.0% | CN | US | 官方文档 |
| 4105109000 | 12.0% | CN | US | 官方文档 |
| 4102291090 | 17.5% | CN | US | 官方文档 |
| 4102101000 | 17.5% | CN | US | 官方文档 |
| 4301900000 | 10.0% | CN | US | 官方文档 |
| 4301300000 | 10.0% | CN | US | 官方文档 |
商品图片
AI分析
🐑 Raw Sheepskin (Dry, Unprocessed)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Breakdown | Professional Import Strategy
📌 One, Product Definition & Classification: What Exactly Is "Raw Sheepskin"?
Raw sheepskin refers to the untreated, unprocessed hide of sheep or lambs, in dry, unprocessed condition, meaning it has been dried after slaughter but not subjected to any tanning, chemical treatment, or pre-tanning processes. It may still contain natural wool or fleece on the skin side, depending on the specific type.
⚠️ Key Classification Criteria: - Dry state: No moisture retention; fully dried post-slaughter. - Unprocessed: No tanning, no chemical stabilization, no pre-tanning. - Not intended for immediate use as fur or leather — still raw hide. - Wool presence determines whether it's classified as "with wool" or "without wool".
🔍 Critical Distinction: - If wool is still attached, it may fall under 4102.10.10.00 or 4301.30.00.00 (depending on age and use). - If wool is removed, it falls under 4105.30.00.00 or 4105.10.90.00.
📦 Two, HS Code Classification Details (2026 Latest Tariff Authority Table)
| HS Code | Product Description | Applicable Use Case | Wool Present? | Pre-Tanned? |
|---|---|---|---|---|
4105.30.00.00 |
Sheep skin, dry, unprocessed, without wool, conforming to raw sheep/lamb skin in dry state | Raw hides for industrial tanning, leather manufacturing | ❌ No | ❌ No |
4105.10.90.00 |
Sheep skin, dry, unprocessed, without wool, meeting “not further processed” logic | General raw sheep hide, not yet tanned | ❌ No | ❌ No |
4102.29.10.90 |
Wool-free sheepskin, dry, unprocessed, not pre-tanned, classified as raw wool-free sheep hide | Raw material for leather processing, non-lamb | ❌ No | ❌ No |
4102.10.10.00 |
Sheepskin, dry, unprocessed, with wool attached, not pre-tanned | Raw fleece-covered sheep hide, used in fur or specialty leather | ✅ Yes | ❌ No |
4301.90.00.00 |
Sheepskin, unprocessed, not raw hide, but classified as fur skin (non-leather) | Used for fur products, not leather processing | ✅/❌ Varies | ❌ No |
4301.30.00.00 |
Unprocessed sheepskin, raw hide of lambs or similar young sheep, with natural fleece | High-end fur or specialty leather raw material | ✅ Yes | ❌ No |
📌 Important Note:
- "Dry" means not wet, not salted, not chemically preserved — fully dried. - "Unprocessed" means no tanning, no fat removal, no splitting, no dyeing. - "Not pre-tanned" means not stabilized for leather use — still raw.
💰 Three, 2026 Latest Tariff Rate Breakdown (Including Additional Taxes & Policy Clauses)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: November 10, 2025 (and onward)
🎯 1. 4105.30.00.00 — Dry, Unprocessed Sheepskin (Without Wool)
| Item | Detail |
|---|---|
| Base Tariff | 2.0% (ad valorem) |
| Additional Tariff (USITC 301) | 0.0% |
| Section 122 Tariff (IEEPA) | 10.0% |
| Total Effective Tariff | 12.0% |
| Tax Calculation | CIF Value × 12.0% |
| De Minimis Exemption | ❌ Not eligible (denied) |
| Legal Basis Path | IEEPA:9903.01.25 → Section 122: 122.01.00 → HS:4105.30.00.00 |
📌 Explanation:
- Base 2% is standard for raw animal hides. - No USITC 301 tariff applies — this is not a product under Section 301. - 10% IEEPA Section 122 tariff applies due to China-originated raw animal hides under the International Emergency Economic Powers Act (IEEPA). - Total: 12.0% — moderate but still significant.
🎯 2. 4105.10.90.00 — Dry, Unprocessed Sheepskin (Without Wool, Not Further Processed)
| Item | Detail |
|---|---|
| Base Tariff | 2.0% |
| Additional Tariff (USITC 301) | 0.0% |
| Section 122 Tariff (IEEPA) | 10.0% |
| Total Effective Tariff | 12.0% |
| Tax Calculation | CIF × 12.0% |
| De Minimis Exemption | ❌ Not eligible |
| Legal Basis Path | IEEPA:9903.01.25 → Section 122: 122.01.00 → HS:4105.10.90.00 |
📌 Note:
- Identical tax treatment to4105.30.00.00— both are dry, unprocessed, wool-free sheepskin. - The difference lies in classification logic, not tariff.
🎯 3. 4102.29.10.90 — Dry, Unprocessed Wool-Free Sheepskin (Not Pre-Tanned)
| Item | Detail |
|---|---|
| Base Tariff | 0.0% |
| Additional Tariff (USITC 301) | 7.5% |
| Section 122 Tariff (IEEPA) | 10.0% |
| Total Effective Tariff | 17.5% |
| Tax Calculation | CIF × 17.5% |
| De Minimis Exemption | ❌ Not eligible |
| Legal Basis Path | USITC:9903.88.01 → IEEPA:9903.01.25 → HS:4102.29.10.90 |
📌 Explanation:
- No base tariff — but 7.5% USITC 301 applies due to China-origin raw hides. - 10% IEEPA Section 122 tariff applies. - Total: 17.5% — higher than other categories due to USITC 301. - This code is often used for non-lamb, non-fleece sheep hides.
🎯 4. 4102.10.10.00 — Dry, Unprocessed Sheepskin (With Wool Attached)
| Item | Detail |
|---|---|
| Base Tariff | 0.0% |
| Additional Tariff (USITC 301) | 7.5% |
| Section 122 Tariff (IEEPA) | 10.0% |
| Total Effective Tariff | 17.5% |
| Tax Calculation | CIF × 17.5% |
| De Minimis Exemption | ❌ Not eligible |
| Legal Basis Path | USITC:9903.88.01 → IEEPA:9903.01.25 → HS:4102.10.10.00 |
📌 Note:
- Wool attached = higher risk of USITC 301 application. - Even though it's raw hide, wool presence triggers 301 tariffs. - Total: 17.5% — same as4102.29.10.90.
🎯 5. 4301.90.00.00 — Unprocessed Sheepskin (Not Raw Hide, But Fur Skin)
| Item | Detail |
|---|---|
| Base Tariff | 0.0% |
| Additional Tariff (USITC 301) | 0.0% |
| Section 122 Tariff (IEEPA) | 10.0% |
| Total Effective Tariff | 10.0% |
| Tax Calculation | CIF × 10.0% |
| De Minimis Exemption | ❌ Not eligible |
| Legal Basis Path | IEEPA:9903.01.25 → HS:4301.90.00.00 |
📌 Explanation:
- This is not raw hide — it's classified as fur skin (e.g., for fur garments). - No USITC 301 tariff — only 10% IEEPA Section 122. - Lower total tariff than wool-attached or processed types.
🎯 6. 4301.30.00.00 — Unprocessed Sheepskin (Lamb or Similar Young Sheep, With Fleece)
| Item | Detail |
|---|---|
| Base Tariff | 0.0% |
| Additional Tariff (USITC 301) | 0.0% |
| Section 122 Tariff (IEEPA) | 10.0% |
| Total Effective Tariff | 10.0% |
| Tax Calculation | CIF × 10.0% |
| De Minimis Exemption | ❌ Not eligible |
| Legal Basis Path | IEEPA:9903.01.25 → HS:4301.30.00.00 |
📌 Note:
- Applies to lamb or young sheep skins with natural fleece. - No USITC 301 — only 10% IEEPA. - Lowest tariff among all — ideal for fleece-based products.
🛠️ Four, Customs Clearance Best Practices (Pro Tips to Avoid Penalties)
✅ 1. Required Documentation (Must-Have Checklist)
| Document | Required? | Notes |
|---|---|---|
| ✅ Commercial Invoice | ✔️ | Clearly state: “Raw Sheepskin, Dry, Unprocessed, [HS Code]” |
| ✅ Packing List | ✔️ | Include weight, quantity, wool status, origin |
| ✅ Bill of Lading / Air Waybill | ✔️ | Must match invoice |
| ✅ Certificate of Origin (CO) | ✔️ | Critical for tariff eligibility |
| ✅ Product Photos (Clear, Side-by-Side) | ✔️ | Show wool presence, dry state, no tanning |
| ✅ Technical Specification Sheet | ✔️ | Confirm “no pre-tanning,” “no chemical treatment” |
| ✅ Third-Party Lab Test (Optional) | ✔️ | For wool content, moisture, contamination |
✅ 2.申报技巧 (Key Declaration Tips)
🔥 “Wool or No Wool? Dry or Not? HS Code Decides Everything!”
| Scenario | Correct HS Code | Wrong Code to Avoid |
|---|---|---|
| Dry, no wool, raw hide | 4105.30.00.00 or 4105.10.90.00 |
4301.30.00.00 (wrong category) |
| Dry, with wool, raw | 4102.10.10.00 |
4105.30.00.00 (under-tariff) |
| Lamb skin with fleece | 4301.30.00.00 |
4102.10.10.00 (higher tax) |
| Non-leather fur skin | 4301.90.00.00 |
4105.30.00.00 (wrong classification) |
✅ 3. Special Handling Cases
| Situation | Recommendation |
|---|---|
| Mixed wool/no wool shipment | Split by HS Code — declare separately to avoid misclassification |
| Partially processed (e.g., cleaned but not tanned) | Still raw — use 4105.30.00.00 or 4102.10.10.00 |
| Imported from Vietnam/Mexico | May qualify for IEEPA exemption — apply for pre-ruling |
| Used for fur garments | Use 4301.30.00.00 or 4301.90.00.00 — lower tariff |
🌍 Five, Global Customs Comparison (2026)
| Country/Region | Recommended HS Code | Tariff | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 4105.30.00.00 |
12.0% | None (unless USITC) | 10% IEEPA applies |
| 🇨🇳 China | 4105.30.00.00 |
5% | None | No IEEPA |
| 🇪🇺 EU | 4105.30.00.00 |
0% | CE | No IEEPA |
| 🇦🇺 Australia | 4105.30.00.00 |
5% | RCM | No IEEPA |
| 🇯🇵 Japan | 4105.30.00.00 |
0% | PSE | No IEEPA |
📌 Insight:
- USA is the only market with IEEPA 10% on China-origin raw sheepskin. - China, EU, Japan, Australia have no additional tariffs.
📌 Six, Common Mistakes & How to Avoid Them (Real-World Pitfalls)
❌ Mistake 1: Misclassifying wool-on skin as 4105.30.00.00
👉 Result: Under-tariff → penalties, audits, back taxes
❌ Mistake 2: Declaring lamb skin with fleece as 4102.10.10.00
👉 Result: 17.5% instead of 10% → unnecessary cost
❌ Mistake 3: Not providing photos of wool presence
👉 Result: Customs delays or reclassification
❌ Mistake 4: Using “sheep hide” as a generic term
👉 Result: Incorrect HS Code → customs rejection
✅ Correct Declaration Example:
“Raw Sheepskin, Dry, Unprocessed, With Wool, Not Pre-Tanned, Lamb-Sized, HS Code: 4301.30.00.00, Origin: China, CIF: $12,000”
🎯 Seven, Conclusion: Precision Pays Off!
🎯 Remember the Golden Rule:
🔹 “Wool? → Use 4102 or 4301.
🔹 No Wool? → Use 4105.
🔹 China Origin? → Add 10% IEEPA.
🔹 USITC 301? → Only if wool is present.
🔹 No wool + no 301? → 12% total.
🔹 Wool + 301? → 17.5% total.
🔹 Fleece + lamb? → 10% only.
📌 Pro Tip:
If your sheepskin is from Vietnam, Mexico, or Thailand, you may qualify for IEEPA exemption — apply for Advance Ruling (Pre-Approval) to reduce tariff to 0%.
📣 Act Now!
📞 Contact a licensed customs broker + Submit product photos + specs + Request HS Code Pre-Ruling
🚀 Ensure smooth, fast, low-cost clearance — no surprises!
✨ Smart Classification = Lower Cost, Faster Clearance, Zero Risk!
💼 Your import success starts with the right HS Code!
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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。