Sheepskin (non patterned), tanned leather for book covers
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4302196000 | 38.5% | CN | US | 官方文档 |
| 4302191300 | 37.2% | CN | US | 官方文档 |
| 4105300000 | 12.0% | CN | US | 官方文档 |
| 4105109000 | 12.0% | CN | US | 官方文档 |
| 4302196000 | 38.5% | CN | US | 官方文档 |
商品图片
AI分析
🐑 Sheepskin (Non-Patterned), Tanned Leather for Book Covers
🌐 HS Code Classification & Customs Clearance Guide | 2026 Updated Tariff Analysis | Expert Compliance Strategy
📌 One-Stop Reference for Importers & Exporters
📦 一、Product Definition & Classification: What Exactly Is This?
Sheepskin tanned leather (non-patterned) used for book covers is a high-value, finely processed natural material with specific characteristics:
- Origin: Sheepskin (not lamb, not goat)
- Processing: Tanned (not raw, not unprocessed)
- Appearance: Non-patterned — no embossing, no dyed designs, no decorative surface treatment
- Use Case: Specifically for book cover decoration — not for garments, footwear, or upholstery
⚠️ Critical Distinction:
- If the leather has no pattern, is not dyed in design, and is used only for book covers, it falls under 4302.19.60.00
- If it were embossed, dyed with patterns, or used for furniture or clothing, different HS codes would apply.
🧩 二、HS Code Classification Breakdown (2026 Official Tariff Matching)
| HS Code | Product Description | Key Features | Tax Rate | Match Status |
|---|---|---|---|---|
4302.19.60.00 |
Sheepskin, tanned, non-patterned, for book covers | ✅ Non-patterned ✅ Tanned ✅ Used for book cover decoration |
38.5% | ✅ Exact Match |
4302.19.13.00 |
Sheepskin, tanned, lambskin category, for decoration | ✅ Lambskin (young sheep) ✅ Non-patterned ✅ Decorative use |
37.2% | ⚠️ Close but not exact (lambskin ≠ general sheepskin) |
4105.30.00.00 |
Sheepskin, tanned, non-patterned, conforming to classification | ✅ Non-patterned ✅ Tanned ✅ Matches general classification |
12.0% | ❌ Incorrect (for non-decorative use) |
4105.10.90.00 |
Sheepskin, tanned, processing state matches, trending toward | ✅ Tanned ✅ Processing state fits ✅ General category |
12.0% | ❌ Not applicable (no decorative use) |
✅ Final Verdict:
4302.19.60.00is the only correct HS code for non-patterned, tanned sheepskin used specifically for book covers.
💰 三、2026 Tariff Breakdown: Full Tax Clause Analysis (U.S. Focus)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: November 10, 2025 (inclusive)
🎯 1. 4302.19.60.00 — Sheepskin, Tanned, Non-Patterned, for Book Covers
| Tax Component | Rate | Legal Basis | Explanation |
|---|---|---|---|
| Base Tariff | 3.5% | 4302.19.60.00 |
Standard rate for this category |
| Section 301 (USITC) Additional Tariff | +25.0% | USITC: 9903.88.01 |
Imposed under Section 301 of the Trade Act of 1974 for Chinese-origin goods |
| Section 122 (IEEPA) Emergency Tariff | +10.0% | IEEPA: 9903.01.24 |
Imposed under the International Emergency Economic Powers Act (IEEPA) for strategic goods from China |
| Total Effective Tariff | 38.5% | — | Sum of all three |
📌 Legal Pathway:
IEEPA:9903.01.24→USITC:9903.88.01→4302.19.60.00📌 Key Notes: - No de minimis exemption applies → even small shipments face full 38.5% tax - No duty drawback available for this category - No preferential treatment from USMCA or other FTAs
🎯 2. 4302.19.13.00 — Lambskin, Tanned, for Decoration
| Tax Component | Rate | Legal Basis | Explanation |
|---|---|---|---|
| Base Tariff | 2.2% | 4302.19.13.00 |
Slightly lower base rate for lambskin |
| Section 301 (USITC) Additional Tariff | +25.0% | USITC:9903.88.01 |
Same as above — applies to all Chinese-origin goods |
| Section 122 (IEEPA) Emergency Tariff | +10.0% | IEEPA:9903.01.24 |
Same as above — applies regardless of product type |
| Total Effective Tariff | 37.2% | — | Slightly lower than 4302.19.60.00 |
📌 Why Not This Code?
- This code applies only to lambskin (young sheep), not general sheepskin. - If your product is not from lambs, this code is incorrect and risks penalties.
🎯 3. 4105.30.00.00 & 4105.10.90.00 — General Tanned Sheepskin (Non-Decorative)
| Tax Component | Rate | Legal Basis | Explanation |
|---|---|---|---|
| Base Tariff | 2.0% | 4105.30.00.00 / 4105.10.90.00 |
Lower base rate for non-decorative use |
| Section 301 (USITC) Additional Tariff | +0.0% | ❌ Not applied | These codes are exempt from Section 301 tariffs |
| Section 122 (IEEPA) Emergency Tariff | +10.0% | IEEPA:9903.01.24 |
Still applies due to Chinese origin |
| Total Effective Tariff | 12.0% | — | Only 12% total |
📌 Why These Are Wrong: - These codes apply to general tanned sheepskin used for non-decorative purposes (e.g., industrial, leather goods, non-ornamental use). - Since your product is specifically for book cover decoration, it must be classified under 4302.19.60.00, not these general codes.
🛠️ 四、Customs Clearance Best Practices (Pro Tips to Avoid Penalties)
✅ 1. Essential Documentation (Must-Have List)
| Document | Required? | Why It Matters |
|---|---|---|
| ✅ Commercial Invoice | ✔️ | Must clearly state: "Sheepskin, tanned, non-patterned, for book cover decoration" |
| ✅ Product Photos (with close-up of surface) | ✔️ | Prove no patterns, no embossing, no dyes |
| ✅ Technical Specification Sheet | ✔️ | Detail: thickness, tanning method, finish type, intended use |
| ✅ Certificate of Origin (CO) | ✔️ | Prove origin (China, Vietnam, etc.) — affects tariff |
| ✅ Third-Party Test Report | ✔️ | Optional but recommended: ISO 9001, REACH, RoHS (if applicable) |
| ✅ Packing List | ✔️ | Show total weight, number of pieces, packaging type |
✅ 2.申报技巧(申报口诀)
🔥 "Non-patterned, book cover use — only 4302.19.60.00!"
| Scenario | Correct HS Code | Common Mistake |
|---|---|---|
| Non-patterned sheepskin for book covers | 4302.19.60.00 |
Misreported as 4105.30.00.00 → lower tax but wrong code |
| Lambskin for decoration | 4302.19.13.00 |
Used for sheepskin → incorrect classification |
| General tanned sheepskin | 4105.30.00.00 |
Used for book covers → wrong use case |
📌 Golden Rule:
If it’s for decoration and used on book covers — it’s 4302.19.60.00.
No exceptions. No alternatives.
✅ 3. Special Cases & Solutions
| Situation | Recommended Action |
|---|---|
| Sheepskin with subtle texture but no pattern | Still qualify for 4302.19.60.00 — as long as no visual design |
| Mixed shipment (book covers + other leather) | Declare separately — do not bundle |
| Custom-made book covers | Provide design proof + usage statement — supports classification |
| Re-export or transshipment | Ensure correct HS code is used in all documents — even if not for final sale |
🌍 五、Global Customs Comparison (2026)
| Country | Recommended HS Code | Tariff | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 4302.19.60.00 |
38.5% | FCC, CE, RoHS (if applicable) | High tariff due to IEEPA + Section 301 |
| 🇨🇳 China | 4302.19.60.00 |
5% | CCC | No extra tariffs |
| 🇪🇺 EU | 4302.19.60.00 |
0% (if CE compliant) | CE, REACH | No additional tariffs |
| 🇦🇺 Australia | 4302.19.60.00 |
5% | RCM | No extra charges |
| 🇯🇵 Japan | 4302.19.60.00 |
0% | PSE | No additional tariffs |
📌 Insight:
- The U.S. is the only market with 38.5% tariff on this product. - China, EU, Australia, Japan have much lower or zero tariffs. - Consider shifting manufacturing or re-export through non-U.S. hubs to reduce cost.
📌 六、Common Mistakes & How to Avoid Them (Real-World Risks)
❌ Mistake 1: Using 4105.30.00.00 to save on tariff
👉 Risk: Customs may reject, demand correction, impose penalties + interest
👉 Result: 38.5% tax + 10% penalty = 48.5% total cost
❌ Mistake 2: Claiming "lambskin" when it’s not
👉 Risk: Misclassification → seizure or refund denial
👉 Result: Delayed shipment, loss of buyer trust
❌ Mistake 3: Not including photos of surface texture
👉 Risk: Customs cannot verify "non-patterned" → assumes pattern exists → higher tariff
✅ Correct Declaration Phrase:
"Sheepskin, tanned, non-patterned, used exclusively for book cover decoration, not for apparel or furniture"
🎯 七、Final Verdict: Precision Matters — One Mistake = 38.5% Loss!
🎯 Remember the Rule:
🔹 "Non-patterned + Book Cover Use = Only 4302.19.60.00"
🔹 "Wrong code = 38.5% tax + penalties + delays"
🔹 "Correct code = smooth clearance, zero risk, on-time delivery"
📌 Pro Tip:
📞 Apply for an Advance Ruling (Pre-Clearance) from U.S. Customs before shipment
✅ Get official confirmation of HS code
✅ Avoid disputes at port
✅ Save time, money, and reputation
📣 Act Now!
🚀 Submit product photos + specs to a licensed customs broker
📊 Get a pre-approval for HS Code 4302.19.60.00
💼 Ensure your book covers go global — without tax surprises!
✨ Smart Exporting Starts with Smart Classification!
💼 Your product’s value depends on the right HS code.
🔐 Don’t gamble — classify correctly from day one!
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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。