Raw Sheepskin (Untanned)
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4102291090 | 17.5% | CN | US | 官方文档 |
| 4102101000 | 17.5% | CN | US | 官方文档 |
| 4103901190 | 17.5% | CN | US | 官方文档 |
| 4103901130 | 17.5% | CN | US | 官方文档 |
| 4102293000 | 19.5% | CN | US | 官方文档 |
商品图片
AI分析
🐑 Raw Sheepskin (Untanned) | Unprocessed Skins for Leather Manufacturing
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategy 📌 I. Product Definition & Classification: What is "Raw Sheepskin"?
Raw sheepskin refers to sheep or lamb skins that have been removed from the animal but have not undergone any tanning, pickling, or preservation process other than simple drying, salting, or liming to prevent decomposition. In international trade, these are considered "raw hides and skins."
Key Characteristics: * State: Dried, salted, or fresh (wet-salted), but not tanned. * Condition: Can be with wool (pelt) or without wool (de-haired/skin), depending on the specific subtype. * Purpose: Raw material for the leather industry to produce finished leather products.
⚠️ Critical Distinction:
- If the skin has been tanned (even briefly) or preserved beyond basic anti-rot measures, it is classified as "leather" or "semi-processed leather," falling under different HS codes (e.g., Chapter 41 subheadings 4104/4105).
- Raw Sheepskin must remain in its natural state, merely preserved for transport.
📦 II. HS Code Classification Details (Based on Provided Data)
The following HS Codes are derived strictly from the provided dataset. They cover various forms of unprocessed sheepskins, including dried, wet-salted, and wool-on/wool-off variations.
| HS Code | Product Description (Based on DATA) | Key Characteristics | Total Tax Rate | Tax Breakdown |
|---|---|---|---|---|
| 4102.29.10.90 | Other unclassified raw sheepskins, dried, without wool | Dried, wool-less sheepskin; general category | 17.5% | Base: 0%, Add-on: 7.5%, Sec 301: 10% |
| 4102.10.10.00 | Raw sheepskins, fresh or preserved | Fits the definition of raw skin; general raw material | 17.5% | Base: 0%, Add-on: 7.5%, Sec 301: 10% |
| 4103.90.11.90 | Other raw skins, material is sheepskin | Generic classification for other unpre-tanned sheepskins | 17.5% | Base: 0%, Add-on: 7.5%, Sec 301: 10% |
| 4103.90.11.30 | Other unpre-tanned raw skins, similar category | Matches physical/chemical properties even if species spec is less precise | 17.5% | Base: 0%, Add-on: 7.5%, Sec 301: 10% |
| 4102.29.30.00 | Dried, un-tanned, wool-less sheepskin (Specific Class) | Specific sub-category for dried, de-haired sheepskin | 19.5% | Base: 2%, Add-on: 7.5%, Sec 301: 10% |
🔍 Key Insight:
- Most classifications under 4102.29 and 4103.90 share the same 17.5% total tax rate (0% base + 7.5% add-on + 10% Section 301).
- 4102.29.30.00 is unique with a 19.5% rate due to a 2% Base Tariff in addition to the other taxes.
- All codes indicate Section 301 tariffs (122 clauses) apply, which is critical for US imports from China.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Additional Taxes)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: 2025/2026 (Current Tariff Regime)
🎯 1. Standard Raw Sheepskin Classifications (4102.29.10.90, 4102.10.10.00, 4103.90.11.90, 4103.90.11.30)
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| USITC Additional Tariff | +7.5% (Section 301/122 Clause) |
| IEEPA Additional Tariff | +10% (Targeting China origin) |
| Total Tax Rate | 17.5% |
| Tax Calculation | CIF Value × 17.5% |
| De Minimis Exemption | ❌ Not Applicable (Value threshold not met for agricultural/leather raw materials in most cases, or explicitly excluded) |
| Legal Basis | Section 301: 122 Clause → IEEPA: 10% → USITC: 4102/4103 |
📌 Explanation:
- The 0% base rate reflects the WTO most-favored-nation (MFN) rate for raw hides.
- However, due to Section 301 tariffs (7.5%) and IEEPA measures (10%), the effective burden is 17.5%.
- Crucial Note: Even though the base is 0%, the additional tariffs are mandatory for Chinese-origin goods.
🎯 2. Specific Dried Wool-less Sheepskin (4102.29.30.00)
| Item | Content |
|---|---|
| Base Tariff | 2.0% |
| USITC Additional Tariff | +7.5% |
| IEEPA Additional Tariff | +10% |
| Total Tax Rate | 19.5% |
| Tax Calculation | CIF Value × 19.5% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis | Section 301: 122 Clause → IEEPA: 10% → USITC: 4102.29.30.00 |
📌 Explanation:
- This specific subheading carries a higher base duty (2%), likely due to specific US domestic industry protections for processed or specific dried skins.
- The additional taxes remain the same, pushing the total to 19.5%.
🛠️ IV. Customs Clearance Practical Advice (Pitfall Avoidance Guide)
✅ 1. Required Documentation Checklist (Essential)
| Document | Mandatory | Description |
|---|---|---|
| ✅ Commercial Invoice | ✔️ | Must clearly state "Raw Sheepskin," species (Ovis aries), condition (dried/wet-salted), and origin. |
| ✅ Packing List | ✔️ | Detail weight, number of skins, and packaging type (e.g., wooden pallets, plastic-wrapped). |
| ✅ Certificate of Origin | ✔️ | Critical for proving Chinese origin to apply/verify Section 301 tariffs. |
| ✅ Treatment Certificate | ✔️ | Confirm no tanning, pickling, or chemical preservation beyond standard salting/drying. |
| ✅ Phytosanitary Certificate | ✔️ | Required for animal products to confirm no disease (e.g., Foot-and-Mouth, Brucellosis). |
| ✅ Supplier Declaration | ✔️ | Explicitly state "NOT TANNED" to avoid misclassification under Chapter 41 leather codes. |
✅ 2. Declaration Tips (Key Mnemonic)
🔥 "Raw vs. Tanned: Know the State! Wrong Code = Delay or Fine!"
| Situation | Correct Declaration | Incorrect Action | Consequence |
|---|---|---|---|
| Fresh/Wet-Salted Skin | 4102.10.10.00 (17.5%) |
Declare as "Leather" | Misclassification → Higher duty + Penalty |
| Dried, No Wool | 4102.29.30.00 (19.5%) or 4102.29.10.90 (17.5%) |
Declare as "Fur" | Incorrect HS → Audit & Back Taxes |
| Dried, With Wool | 4102.29.10.90 (17.5%) |
Declare as "Textile" | Chapter error → 2-5 years delay |
| Partially Tanned | Do NOT declare as Raw | Declare as Raw to save tax | Fraud Alert → Seizure + Fine |
📌 Warning:
- Do not use terms like "Leather" or "Finished Skin" in the description. Use "Raw Sheepskin" or "Untanned Sheep Pelt."
- If the skin has been chemically preserved (e.g., with borax or specialized tanning agents), it may no longer be "raw" and could fall under 4104 or 4105, which have different rates. Confirm with supplier.
✅ 3. Special Circumstances Handling
| Situation | Handling Advice |
|---|---|
| Mixed Origin (e.g., China + Argentina) | Split shipment or clarify country of origin per skin. Chinese skins face 17.5-19.5%; Argentine may face 0-2% (verify FTA status). |
| Damaged or Graded Skins | Declare actual condition. Lower grade = lower declared value = lower tax, but must be truthful. |
| Small Sample Shipments | Even small samples of raw animal products require Phytosanitary Certificate. No "gift" exemption for animal parts. |
| Transshipment via Third Country | Must prove Substantial Transformation did not occur. Simple repackaging does not change origin. |
🌍 V. Global Market Comparison (2026)
| Country/Region | Recommended HS Code | Estimated Duty | Certification Required | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 4102.29.10.90 / 4102.29.30.00 |
17.5% - 19.5% | Phytosanitary + CO | High barrier due to Section 301 |
| 🇨🇳 China | 4102.29.10.90 |
~0% - 5% | No Phytosanitary (Export) | Major importer of raw skins |
| 🇪🇺 EU | 4102.29 |
0% (if no trade barriers) | EURL (European Union Reference Laboratory) test for animal by-products | Strict hygiene rules |
| 🇹🇷 Turkey | 4102.29 |
0% - 2% | Veterinary Certificate | Large leather industry hub |
📌 Conclusion:
- USA imposes the highest effective duty (17.5-19.5%) due to political tariffs.
- EU and Turkey are more favorable for raw material import, but have strict animal health regulations.
- China is a major exporter of such skins; if exporting to China, duties are low. If importing from China to the US, expect the full tariff burden.
📌 VI. Common Mistakes & Pitfalls (Lessons Learned)
❌ Mistake 1: Declaring "Tanned Sheepskin" as "Raw Sheepskin"
👉 Consequence: Severe penalty for customs fraud. Tanned leather has different HS codes (e.g., 4104/4105) and potentially different duties.
❌ Mistake 2: Ignoring the Phytosanitary Certificate
👉 Consequence: Shipment held at border, contaminated, or destroyed. Animal products are high-risk for biosecurity.
❌ Mistake 3: Confusing Wool-on vs. Wool-off
👉 Consequence: Incorrect HS subheading. Wool-on skins may fall under different subheadings with different base rates. Verify with supplier specs.
❌ Mistake 4: Assuming De Minimis applies
👉 Consequence: For raw animal products, de minimis (under $800) often does not apply or requires full declaration. Check current CBP rules.
✅ Correct Practice:
"Raw Sheepskins, Untanned, Dried, Wool-on, Origin: China, Phytosanitary Cert Attached, HS: 4102.29.10.90"
🎯 VII. Conclusion: Precise Classification, Smooth Clearance!
🎯 Remember:
🔹 "Raw is Raw: Untanned, Not Tanned!"
🔹 "17.5% to 19.5%: The US Section 301 Tax is Real!"
🔹 "Phytosanitary Cert: The Golden Ticket for Animal Products!"
📌 Pro Tip:
If your raw sheepskin is not from China (e.g., from Australia, New Zealand, or Argentina), you may qualify for lower or zero Section 301 tariffs. Ensure your Certificate of Origin is accurate to leverage any Free Trade Agreements (FTAs) or MFN benefits.
📣 Immediate Action:
📞 Contact your customs broker with product photos and supplier declarations.
🚀 Apply for a Pre-Ruling if unsure about the exact HS code to avoid post-import audits.
✨ Professional clearance starts with accurate classification!
💼 Every percent saved in duty is profit 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。