Refined Sheepskin Leather Hairless
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4112003060 | 12.0% | CN | US | 官方文档 |
| 4105109000 | 12.0% | CN | US | 官方文档 |
| 4105300000 | 12.0% | CN | US | 官方文档 |
| 4112006000 | 12.0% | CN | US | 官方文档 |
| 4103901130 | 17.5% | CN | US | 官方文档 |
商品图片
AI分析
🐑 Refined Sheepskin Leather (Hairless)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Customs Strategy
📌 I. Product Definition & Classification: What Exactly is "Refined Sheepskin Leather"?
Refined sheepskin leather (hairless) refers to raw sheepskins that have undergone tanning or further processing, resulting in the removal of the hair/fleece. In international trade, these products are generally classified under Chapter 41 (Raw hides and skins and leather), depending on the specific stage of processing (pre-tanned vs. fully refined/finished).
⚠️ Key Distinction:
- If the leather is fully tanned and refined (soft, finished, no wool), it typically falls under headings 4105 or 4112.
- If the leather is not yet tanned (raw, salted, or pre-tanned), it falls under heading 4103.
- Crucial Note: The presence or absence of hair/wool is a primary classifier. Hairless sheepskin is distinct from shearling (wool-on).
📦 II. HS Code Classification Details (2026 Latest Tariff Authority)
| HS Code | Product Description | Application Scenario | Processing Status |
|---|---|---|---|
4112.00.30.60 |
Refined sheepskin leather (hairless), material: sheepskin, form: refined leather, no hair. Non-apparel/non-decorative category after tanning/further processing. | Industrial leather, upholstery, non-clothing goods | ✅ Fully Refined |
4105.10.90.00 |
Refined sheepskin leather (hairless), material: sheepskin, form: refined leather, no hair. Classified as tanned or semi-tanned hides. | General leather goods, footwear components | ✅ Tanned/Semi-Tanned |
4105.30.00.00 |
Refined sheepskin leather (hairless), material: sheepskin, form: refined leather. Tanned or further processed hides. | Standard refined leather sheets/rolls | ✅ Tanned |
4112.00.60.00 |
Refined sheepskin leather (hairless), material: sheepskin, form: refined leather, no hair. Fits definition of treated sheep/lamb skin without wool. | High-quality finished leather, bags, accessories | ✅ Fully Refined |
4103.90.11.30 |
Sheepskin, hairless, untanned. Material: sheepskin, form: untanned. Fits specific animal hide category without pre-tanning. | Raw materials for further tanning, traditional crafts | ❌ Untanned |
🔍 Key Reminder:
- 4105 codes generally cover sheep/lambskins that are tanned or crust.
- 4112 codes often refer to specific refined finishes or broader categories of prepared hides.
- 4103 is strictly for untanned hides. Misclassifying raw hides as refined leather can lead to significant tax discrepancies.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surtaxes & Policy Add-ons)
✅ Applicable Country: USA (US)
✅ Origin: China (CN)
✅ Effective Time: Post-2025 (Current Trade Environment)
🎯 1. 4112.00.30.60 & 4112.00.60.00 —— Refined Sheepskin Leather (Hairless)
| Item | Content |
|---|---|
| Base Tariff Rate | 2.0% (ad valorem) |
| Section 301 Surtax | 0.0% (Note: Some leather items may be exempt or lower, but specific sub-codes vary. Based on provided data: 0%) |
| IEEPA / "122 Clause" Surtax | +10% (Specific Chinese import surtax) |
| Total Effective Rate | 12.0% |
| Tax Calculation | CIF Value × 12.0% |
| De Minimis Exemption | ❌ Not Applicable (High-value commercial shipment) |
| Legal Basis Path | HTSUS:4112.00.30.60 → USITC:Footnote for Section 301 → IEEPA:122 Clause Surcharge |
📌 Explanation:
- Base Rate (2.0%): The standard Most Favored Nation (MFN) rate for prepared leather.
- 122 Clause Surtax (10%): Reflects specific trade measures applied to Chinese-origin goods under recent executive orders or trade agreements (referred to here as "122 Clause").
- Total (12.0%): A moderate tariff, significantly lower than electronics or steel, but still impactful for bulk shipments.
🎯 2. 4105.10.90.00 & 4105.30.00.00 —— Tanned Sheepskin Leather
| Item | Content |
|---|---|
| Base Tariff Rate | 2.0% (ad valorem) |
| Section 301 Surtax | 0.0% |
| IEEPA / "122 Clause" Surtax | +10% |
| Total Effective Rate | 12.0% |
| Tax Calculation | CIF Value × 12.0% |
| Legal Basis Path | HTSUS:4105.xxxx.xxxx → USITC → IEEPA:122 Clause |
📌 Note:
- These codes cover the majority of commercial sheepskin leather.
- The tariff structure is identical to4112in this dataset, simplifying cost estimation for standard tanned leathers.
🎯 3. 4103.90.11.30 —— Untanned Sheepskin (Hairless)
| Item | Content |
|---|---|
| Base Tariff Rate | 0.0% (ad valorem) |
| Section 301 / Retaliatory Surtax | +7.5% |
| IEEPA / "122 Clause" Surtax | +10% |
| Total Effective Rate | 17.5% |
| Tax Calculation | CIF Value × 17.5% |
| Legal Basis Path | HTSUS:4103.90.11.30 → USITC:Retaliatory Footnote → IEEPA:122 Clause |
📌 Critical Warning:
- Untanned hides are more expensive to import into the US from China (17.5%) than tanned leather (12.0%) due to specific retaliatory or agricultural tariffs.
- Do NOT misclassify untanned hides as "refined". If customs inspects and finds the leather is not fully tanned/finished, you will face penalties + back taxes + interest.
🛠️ IV. Customs Clearance Practical Advice (Avoid Pitfalls)
✅ 1. Documentation Checklist (Mandatory)
| Document | Must Provide? | Explanation |
|---|---|---|
| ✅ Commercial Invoice | ✔️ | Must explicitly state: "Refined Sheepskin Leather, Hairless, Tanned/Finished" |
| ✅ Packing List | ✔️ | Detail weight (net/gross) and dimensions. |
| ✅ Product Specifications | ✔️ | Include tanning method (e.g., Chrome-tanned, Vegetable-tanned), thickness, and finish type. |
| ✅ Processing Statement | ✔️ | Confirm whether the product is tanned or untanned. This is the #1 reason for misclassification. |
| ✅ Certificate of Origin | ✔️ | To verify Chinese origin and apply correct surtaxes. |
| ✅ Photos of Goods | ✔️ | Show texture, lack of hair, and any markings/branding. |
✅ 2. Classification Strategy (Key Mantra)
🔥 "Tanned is Refined, Untanned is Raw. Hairless means no wool. Check the 122 Clause!"
| Scenario | Correct HS Code | Incorrect Code | Consequence |
|---|---|---|---|
| Finished, Soft, No Wool | 4112.00.60.00 / 4105.30.00.00 |
4103.90.11.30 |
Overpayment of tax (17.5% vs 12.0%) |
| Raw Salted Skin, No Hair | 4103.90.11.30 |
4112.00.60.00 |
Underpayment → Penalties + 5.5% Tax Gap + Interest |
| Shearling (Wool ON) | Different Code (4104/4115) | 4112.00.60.00 |
Rejection → Goods returned or destroyed |
✅ 3. Special Handling Tips
| Situation | Recommendation |
|---|---|
| Mixed Batches | Ensure all items in one shipment have the same processing status. Do not mix tanned and untanned leathers unless declared separately. |
| Chemical Composition | If chrome-tanned, ensure compliance with US environmental regulations (though not directly a tariff issue, it affects clearance speed). |
| Pre-Ruling Application | For high-value shipments, apply for an Advance Ruling from US CBP to lock in the HS Code and prevent post-audit audits. |
🌍 V. Global Market Comparison (2026)
| Country/Region | Recommended HS Code | Tariff Rate (China Origin) | Notes |
|---|---|---|---|
| 🇺🇸 USA | 4112.00.60.00 / 4105.30.00.00 |
12.0% (Tanned) 17.5% (Untanned) |
122 Clause applies. |
| 🇨🇳 China | 4112.00.60.00 |
~2.0% - 5% | Import duties vary by trade agreement. |
| 🇪🇺 EU | 4112 |
~4.0% - 6.0% | No 122 Clause equivalent, but different classification nuances. |
📌 Conclusion:
- The US market imposes a significant "122 Clause" surtax on Chinese leather goods.
- Untanned sheepskin is taxed higher than tanned leather in the US context provided.
- Always verify the tanning status with your supplier before shipping.
📌 VI. Common Errors & Pitfalls (Lessons Learned)
❌ Error 1: Calling "Untanned Sheepskin" "Refined Leather"
👉 Result: Customs audits find raw hide → 17.5% tax applied instead of 12.0% + fines.
❌ Error 2: Omitting "Hairless" in Description
👉 Result: Customs suspects shearling → Delay for inspection → Demurrage charges.
❌ Error 3: Ignoring the "122 Clause"
👉 Result: Budgeting only for base duty (2%) → Unexpected 10% surtax hits your P&L.
✅ Correct Practice:
"Refined Sheepskin Leather, Hairless, Chrome-Tanned, Finished for Garment Use, HTS 4112.00.60.00, Origin: China, Subject to 122 Clause Surcharge."
🎯 VII. Conclusion: Precision Saves Money!
🎯 Remember the Mantra:
🔹 "Tanned = 12%, Untanned = 17.5%. Hairless is key. 122 Clause adds 10%!"
🔹 "HS Code dictates destiny. 5.5% difference can kill your margin!"
📌 Pro Tip:
If your sheepskin leather is dye-specific or used for luxury goods, ensure your supplier provides a Material Safety Data Sheet (MSDS) for any chemical finishes to speed up US CBP clearance.
📣 Take Action:
📞 Consult a licensed customs broker + Provide detailed tanning specs + Verify "122 Clause" applicability
🚀 Ensure smooth clearance, accurate costing, and competitive pricing!
✨ Professional clearance starts with accurate classification!
💼 Your cost savings are calculated in every digit of the 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。