Raw Sheepskin Untanned
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4103901130 | 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 |
| 4102291090 | 17.5% | CN | US | 官方文档 |
| 4103901200 | 17.5% | CN | US | 官方文档 |
AI分析
🐑 Raw Sheepskin (Untanned) | 未鞣制生羊皮
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Strategy for US Imports
📌 1. Product Definition: What is "Raw Sheepskin"?
Raw sheepskin refers to the skin of a sheep or lamb that has been removed from the animal but has not undergone any tanning process. It is in its natural state, often preserving the wool/fur (depending on the specific sub-category) and intended for further processing (tanning, dyeing) or direct use in certain trades.
⚠️ Key Distinction:
- If the skin is un-tanned and retains wool/hair → It generally falls under Chapter 41, specifically headings for sheep or lamb skins (4102) or other raw hides (4103) depending on preparation.
- If the skin is tanned → It moves to different subheadings (e.g., 4104, 4106).
- Crucial Point: The term "Untanned" in the user input strictly directs us to Chapter 41 (Raw Hides and Skins).
📦 2. HS Code Classification Details (2026 Latest Tariff Authority)
Based on the provided <DATA>, all relevant HS codes for raw, un-tanned sheepskin fall under 17.5% Total Tax Rate due to specific US trade policies. Here is the detailed breakdown:
| HS Code | Product Description | Application Scenario | Tax Rate Breakdown |
|---|---|---|---|
4103.90.11.30 |
Matches sheepskin material in un-tanned form, fitting specific animal hide classification | General raw sheepskin, possibly with some preparation but not tanned | 17.5% |
4102.10.10.00 |
Matches sheepskin material in un-tanned state, fitting the definition of un-tanned sheepskin | Standard un-tanned sheep/lamb skins, often with wool intact | 17.5% |
4103.90.11.90 |
Matches sheepskin material, un-tanned and hairless (skived/scraped), fitting "other raw hide" category | Sheepskins processed to remove hair/wool but not tanned | 17.5% |
4102.29.10.90 |
Matches sheepskin material, hairless and un-tanned, fitting definition for sheep or lamb raw hides | Sheep/lamb skins where wool has been removed (skirting/scraping) but not tanned | 17.5% |
4103.90.12.00 |
Matches un-tanned raw sheepskin material, fitting goatskin category definition | Note: Summary says "Goatskin" but product is "Sheepskin". This code may be used if classification conflicts arise or if mixed batches are declared incorrectly. Caution advised. | 17.5% |
🔍 Important Note on HS Code Selection:
- 4102 series typically refers to sheep or lamb skins (especially with wool/hair intact).
- 4103 series refers to other raw hides and skins (which can include sheepskins that have been salted, dried, or otherwise preserved but not tanned, or where the specific sheepskin sub-division doesn't apply).
- All listed HS codes carry the same total tax rate of 17.5%, so the primary distinction is customs compliance accuracy based on the exact physical state (with/without wool, with/without hair removal).
💰 3. 2026 Latest Tariff Rate Detailed Explanation (Including Additional Taxes & Policy Surcharges)
✅ Applicable Country: United States (US)
✅ Origin: China (CN) (Implied by the 122 Clause and Section 301 context in the tax details)
✅ Effective Date: As per current trade policies (Section 301 & IEEPA)
🎯 Universal Tax Structure for All Listed HS Codes
| Item | Content |
|---|---|
| Base Duty Rate | 0.0% (Ad valorem, free entry under normal MFN rates for raw hides) |
| Section 301 Additional Duty | +7.5% |
| Section 122 Tariff (IEEPA) | +10.0% |
| Total Effective Tax Rate | 17.5% |
| Tax Calculation | CIF Value × 17.5% |
| De Minimis Eligibility | ❌ Not Applicable for commercial shipments |
| Legal Authority Path | Section 301: 17.5% total → Base: 0% + Add. 7.5% + IEEPA 122: 10% |
📌 Explanation:
- Base Rate 0%: Raw sheepskins (Chapter 41) generally have low or zero base duties under normal trade terms.
- Section 301 (7.5%): This is part of the US trade remedies against specific Chinese goods.
- Section 122 (10%): Refers to tariffs imposed under Section 122 of the Trade Act of 1974, which allows the President to adjust duties for national security or economic reasons.
- Total 17.5%: This is a fixed surcharge on top of the 0% base. It is mandatory for shipments originating from China to the US for these HS codes.
🛠️ 4. Customs Clearance Practical Advice (Real-World Pitfall Avoidance)
✅ 1. Required Documentation Checklist
| Document | Required? | Notes |
|---|---|---|
| ✅ Commercial Invoice | ✔️ | Must clearly state "Raw Sheepskin, Untanned, [With/Without Wool]" |
| ✅ Packing List | ✔️ | Detail weight, quantity, and packaging type |
| ✅ Certificate of Origin | ✔️ | Essential for proving Chinese origin (triggers 17.5% tax) |
| ✅ Product Specifications | ✔️ | Confirm un-tanned status; include photos if possible |
| ✅ Import License (if applicable) | ✔️ | Some raw hides may require USDA/APHIS inspection |
| ✅ USDA/APHIS Permit | ✔️ | Critical: Raw animal products often require pre-shipment inspection by US Animal and Plant Health Inspection Service |
✅ 2. Declaration Tips
🔥 "Clear Origin, Clear State, Clear Tax!"
| Situation | Correct Declaration | Wrong Practice |
|---|---|---|
| Sheepskin with wool | Declare as 4102.xxxxxxx (e.g., 4102.10.10.00) |
Declare as 4103 → Risk of misclassification audit |
| Sheepskin skinned/hairless | Declare as 4102.29.10.90 or 4103.90.11.90 |
Declare as tanned leather → 17.5% penalty + potential fraud charges |
| Mixed batches (sheep + goat) | Separate declarations if possible | Mixed declaration → May trigger higher scrutiny or wrong HS code |
| Always specify "Untanned" | ✔️ | Omitting "untanned" → Customs may assume tanned (different tax rate) |
✅ 3. Special Case Handling
| Case | Recommendation |
|---|---|
| Phytosanitary/Health Check | Raw sheepskins may carry disease risks. Pre-clearance with USDA is mandatory to avoid shipment rejection or destruction. |
| Salted vs. Wet Salted | Specify if skins are salted-dried or wet-salted, as this affects preservation status but not HS code. |
| China-Origin Verification | Ensure all paperwork confirms Chinese origin to accurately apply the 17.5% tax. Misdeclaration can lead to severe penalties. |
🌍 5. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff Rate | Key Requirement | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 4102.xxxxxxx or 4103.xxxxxxx |
17.5% (China Origin) | USDA Permit + COO | High compliance burden due to health/safety rules |
| 🇨🇳 China | 4102.xxxxxxx |
Low/Zero (Import) | None | China imports raw hides for tanning |
| 🇪🇺 EU | 4102.xxxxxxx |
0% (If FTA/DFQF) | Veterinary Certificate | EU has strict animal by-product regulations |
| 🇬🇧 UK | 4102.xxxxxxx |
0% (Post-Brexit) | PHS Certificate | Similar to EU, requires health checks |
| 🇦🇺 Australia | 4102.xxxxxxx |
0% | Biosecurity Permit | Strict biosecurity laws apply |
📌 Conclusion:
- The US market is unique in imposing 17.5% additional duties on Chinese raw sheepskins due to trade policies.
- Health and Safety are the biggest non-tariff barriers globally; ensure USDA/APHIS clearance is obtained before shipping.
📌 6. Common Errors & Pitfall Avoidance (Lessons Learned)
❌ Error 1: Declaring raw sheepskin as "tanned leather"
👉 Consequence: Wrong HS code → Potential penalty + incorrect tax calculation
❌ Error 2: Ignoring USDA/APHIS requirements
👉 Consequence: Shipment held, fined, or destroyed at port of entry
❌ Error 3: Omitting "Untanned" in description
👉 Consequence: Customs may assume tanned → Different tax rate → Audit & Back Taxes
❌ Error 4: Not having a valid Certificate of Origin
👉 Consequence: Unable to verify origin → May face higher tariffs or delays
✅ Correct Practice:
"Raw Sheepskin, Untanned, Skirted, Salted-Dried, Origin: China, HS Code: 4102.10.10.00, USDA Permit No: XXXXX"
🎯 7. Conclusion: Professional Clearance, Cost Control, Risk Mitigation
🎯 Remember the Golden Rules:
🔹 "Untanned = Raw, Not Tanned."
🔹 "China Origin = 17.5% Tax (0% Base + 7.5% Sec 301 + 10% Sec 122)."
🔹 "Health Permit is Mandatory, Not Optional."
📌 Pro Tip:
If you are importing large volumes, consider applying for a Customs Advance Ruling to confirm the exact HS code and tax liability before shipment. This avoids surprises and delays.
📣 Immediate Action:
📞 Contact a Customs Broker to verify USDA requirements.
📄 Prepare COO and Invoice with precise "Untanned" description.
🚀 Ensure Smooth Customs Clearance by adhering to all health and trade regulations.
✨ Professional Customs Clearance Starts with Accurate Classification!
💼 Your Cost Efficiency Depends on Precision!
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。