Sheep Skin (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 |
| 4301300000 | 10.0% | CN | US | 官方文档 |
| 4301900000 | 10.0% | CN | US | 官方文档 |
商品图片
AI分析
🐑 Sheep Skin (Dry, Unprocessed)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Breakdown | Professional Import Strategy
📌 One, Product Definition & Classification: What Exactly Is "Dry, Unprocessed Sheepskin"?
Sheepskin (dry, unprocessed) refers to raw sheep or lamb hides that have been dried but not further processed — meaning they are not tanned, not split, not trimmed, and not pre-tanned. These skins are typically used as raw materials for leather manufacturing, especially in the production of high-quality footwear, garments, and accessories.
⚠️ Critical Distinction: - If the skin retains its natural wool (fleece) → classified under 4105.10.90.00 or 4102.10.10.00 - If the skin has had wool removed (no fleece) → classified under 4105.30.00.00 or 4301.30.00.00 - If the skin is not in the form of raw hide but is used as fur or pelts → classified under 4301.90.00.00
📦 Two, HS Code Classification Details (2026 Latest Tariff Authority Match)
| HS Code | Product Description | Key Features | Wool Present? | Pre-Tanned? |
|---|---|---|---|---|
4105.30.00.00 |
Dry, unprocessed sheepskin, no wool, fits definition of dry lamb/skin raw hide | Pure sheep hide, dried, no wool, no tanning | ❌ No | ❌ No |
4105.10.90.00 |
Dry, unprocessed sheepskin, no further processing, fits "unprocessed" logic | General category for unprocessed sheepskin | ❌ No | ❌ No |
4102.29.10.90 |
Dry, unprocessed lamb skin, no wool, not pre-tanned | Specifically for lamb skins, dried, no fleece | ❌ No | ❌ No |
4102.10.10.00 |
Dry, unprocessed sheepskin, with wool, not pre-tanned | Retains natural fleece, not processed | ✅ Yes | ❌ No |
4301.90.00.00 |
Unprocessed sheepskin, classified as fur raw pelt, not as raw hide | Used as fur or pelt, not for leather tanning | ❌ No | ❌ No |
4301.30.00.00 |
Unprocessed sheepskin, for lamb or similar young sheep, fur pelt type | Specifically for kiddo/lamb pelts, not raw hide | ✅ Yes | ❌ No |
🔍 Key Insight:
- "Dry, unprocessed" means no chemical treatment, no splitting, no trimming. - Wool presence is the main differentiator between categories. - "Not raw hide" but "fur pelt" → use 4301.xxxx codes.
💰 Three, 2026 Latest Tariff Breakdown (With Detailed Tax Clauses)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: November 10, 2025 (including future imports)
🎯 1. 4105.30.00.00 — Dry, Unprocessed Sheepskin (No Wool, Raw Hide Type)
| Item | Detail |
|---|---|
| Base Duty Rate | 2.0% (ad valorem) |
| Additional Tariff (USITC 301) | 0.0% |
| Section 122 Clause Tariff | 10.0% |
| Total Effective Duty | 12.0% |
| Tax Calculation | CIF Value × 12.0% |
| De Minimis Exemption? | ❌ Not applicable (denied) |
| Legal Basis Path | USITC:4105.30.00.00 → SECTION 122:9903.01.24 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- Base 2% is standard for unprocessed sheepskin. - 10% Section 122 Tariff applies due to China-origin goods under U.S. Trade Act 1974 (Section 122). - No 301 tariff applies here — only 122 clause. - Total: 12.0% — moderate but still significant.
🎯 2. 4105.10.90.00 — Dry, Unprocessed Sheepskin (No Further Processing, Unprocessed Logic)
| Item | Detail |
|---|---|
| Base Duty Rate | 2.0% |
| Additional Tariff (USITC 301) | 0.0% |
| Section 122 Clause Tariff | 10.0% |
| Total Effective Duty | 12.0% |
| Tax Calculation | CIF × 12.0% |
| De Minimis Exemption? | ❌ Not allowed |
| Legal Basis Path | USITC:4105.10.90.00 → SECTION 122:9903.01.24 → FOOTNOTE:9903.88.01 |
📌 Note:
- Same 12.0% total as above. - This code is used when the skin is not further processed and does not qualify for other subcategories. - No wool, not pre-tanned, not split → fits this logic.
🎯 3. 4102.29.10.90 — Dry, Unprocessed Lamb Skin (No Wool, Not Pre-Tanned)
| Item | Detail |
|---|---|
| Base Duty Rate | 0.0% |
| Additional Tariff (USITC 301) | 7.5% |
| Section 122 Clause Tariff | 10.0% |
| Total Effective Duty | 17.5% |
| Tax Calculation | CIF × 17.5% |
| De Minimis Exemption? | ❌ Not allowed |
| Legal Basis Path | USITC:4102.29.10.90 → SECTION 122:9903.01.24 → FOOTNOTE:9903.88.01 |
📌 Why Higher?
- No base duty (0.0%) but 7.5% USITC 301 tariff applies due to China origin. - Plus 10% Section 122 → 17.5% total. - Lamb skins are subject to higher scrutiny and additional tariffs under U.S. trade policy.
🎯 4. 4102.10.10.00 — Dry, Unprocessed Sheepskin (With Wool, Not Pre-Tanned)
| Item | Detail |
|---|---|
| Base Duty Rate | 0.0% |
| Additional Tariff (USITC 301) | 7.5% |
| Section 122 Clause Tariff | 10.0% |
| Total Effective Duty | 17.5% |
| Tax Calculation | CIF × 17.5% |
| De Minimis Exemption? | ❌ Not allowed |
| Legal Basis Path | USITC:4102.10.10.00 → SECTION 122:9903.01.24 → FOOTNOTE:9903.88.01 |
📌 Important:
- Wool retained → classified under 4102.10.10.00. - Even though it's not tanned, the presence of wool triggers higher tariff treatment. - Same 17.5% total as lamb skin with no wool.
🎯 5. 4301.90.00.00 — Unprocessed Sheepskin (As Fur Pelt, Not Raw Hide)
| Item | Detail |
|---|---|
| Base Duty Rate | 0.0% |
| Additional Tariff (USITC 301) | 0.0% |
| Section 122 Clause Tariff | 10.0% |
| Total Effective Duty | 10.0% |
| Tax Calculation | CIF × 10.0% |
| De Minimis Exemption? | ❌ Not allowed |
| Legal Basis Path | USITC:4301.90.00.00 → SECTION 122:9903.01.24 → FOOTNOTE:9903.88.01 |
📌 Key Point:
- Used as fur or pelt, not for leather tanning. - No 301 tariff applies → only 10% Section 122. - Lower total than other categories → ideal for fur-based products.
🎯 6. 4301.30.00.00 — Unprocessed Sheepskin (For Lamb or Similar Young Sheep, Fur Pelt Type)
| Item | Detail |
|---|---|
| Base Duty Rate | 0.0% |
| Additional Tariff (USITC 301) | 0.0% |
| Section 122 Clause Tariff | 10.0% |
| Total Effective Duty | 10.0% |
| Tax Calculation | CIF × 10.0% |
| De Minimis Exemption? | ❌ Not allowed |
| Legal Basis Path | USITC:4301.30.00.00 → SECTION 122:9903.01.24 → FOOTNOTE:9903.88.01 |
📌 Note:
- Specifically for kiddo or lamb pelts. - No wool removal → still classified as fur pelt. - Same 10.0% total as 4301.90.00.00.
🛠️ Four, Customs Clearance Best Practices (Pro Tips to Avoid Penalties)
✅ 1. Required Documentation (Must-Have Checklist)
| Document | Required? | Purpose |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Clarify wool presence, size, weight, origin |
| ✅ Photos (Front, Back, Edge, Wool Side) | ✔️ | Prove wool status & condition |
| ✅ Commercial Invoice | ✔️ | Clearly state "Dry, Unprocessed Sheepskin" + HS Code |
| ✅ Bill of Lading / Packing List | ✔️ | Confirm quantity & packaging |
| ✅ Certificate of Origin (CO) | ✔️ | Prove country of origin (critical for tariff calculation) |
| ✅ Third-Party Lab Report (if needed) | ✔️ | For wool content, contamination, or quality |
| ✅ HS Code Pre-Ruling (Optional but Recommended) | ✔️ | Avoid post-import disputes |
✅ 2.申报技巧 (Key Tips for Accurate Classification)
🔥 "Wool or No Wool? That’s the Key!"
| Situation | Correct HS Code | Wrong Code to Avoid |
|---|---|---|
| Skin with wool, not tanned | 4102.10.10.00 |
4105.10.90.00 (wrong) |
| Skin without wool, no tanning | 4105.30.00.00 |
4301.30.00.00 (wrong) |
| Used as fur pelt, not leather | 4301.90.00.00 |
4105.30.00.00 (wrong) |
| Lamb skin, no wool | 4102.29.10.90 |
4105.30.00.00 (wrong) |
📌 Golden Rule:
If wool is present → use 4102.xxxx or 4301.30.00.00
If no wool → use 4105.30.00.00 or 4105.10.90.00
✅ 3. Special Cases & Solutions
| Scenario | Recommended Action |
|---|---|
| Mixed wool/no wool skins in one shipment | Split by HS Code — do not combine |
| Skinned but wool still attached | Declare as "with wool" → use 4102.10.10.00 |
| Lamb vs. adult sheep | Use 4102.29.10.90 for lamb, 4105.30.00.00 for adult |
| Fur pelt intended for fashion | Use 4301.30.00.00 or 4301.90.00.00 — lower tariff |
| Pre-tanned or partially processed | Not eligible for these codes — must reclassify |
🌍 Five, Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Duty Rate | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 4105.30.00.00 / 4301.90.00.00 |
10.0%–17.5% | None (but origin proof needed) | High 122 clause impact |
| 🇨🇳 China | 4105.30.00.00 |
5% | CCC (if applicable) | No 122 or 301 tariffs |
| 🇪🇺 EU | 4105.30.00.00 |
0% (if origin is EFTA) | CE | No additional tariffs |
| 🇦🇺 Australia | 4105.30.00.00 |
5% | RCM | No 122 clause |
| 🇯🇵 Japan | 4105.30.00.00 |
0% | PSE | No extra tariffs |
📌 Conclusion:
- USA is the most expensive market due to Section 122 and 301 tariffs. - China, EU, Japan, Australia are much more favorable for importers.
📌 Six, Common Mistakes & How to Avoid Them (Real-World Pitfalls)
❌ Mistake 1: Declaring "sheepskin with wool" as 4105.30.00.00
👉 Result: Incorrect classification, higher duty, possible penalties
❌ Mistake 2: Combining lamb and adult sheep skins in one shipment
👉 Result: Mixed HS Code, delayed clearance, customs audit
❌ Mistake 3: Not providing wool photos or origin proof
👉 Result: Detention, rejection, refund delay
❌ Mistake 4: Using "raw hide" in invoice but skin has wool
👉 Result: Misclassification, reassessment, fines
✅ Correct Declaration Example:
"Dry, Unprocessed Sheepskin, With Wool, Not Pre-Tanned, 100% Natural, Origin: China, HS Code: 4102.10.10.00"
🎯 Seven, Final Verdict: Precision Wins Every Time!
🎯 Remember the Rule:
🔹 "Wool? → 4102 or 4301"
🔹 "No Wool? → 4105"
🔹 "Fur Pelt? → 4301.30 or 4301.90"
🔹 "China Origin? → 10% Section 122 + 7.5% 301 (if applicable)"
📌 Pro Tip:
If your sheepskin is originated in Vietnam, Mexico, or Thailand, you may qualify for Section 122 exemption — only 0% or 5%.
📞 Action Step:
Apply for HS Code Pre-Ruling + Get a Certificate of Origin + Work with a U.S. Customs Broker
📣 Act Now!
🚀 Secure your import success with precise classification
💼 Save thousands in tariffs, avoid delays, and ship with confidence
✨ Smart Importing Starts with Smart Classification!
💼 Your next shipment could be 17.5% cheaper — if you get the code right.
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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。