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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:
4302.19.60.00 is 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:9903.01.24USITC:9903.88.014302.19.60.00

📌 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 4105.30.00.00lower 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 existshigher 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!

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。

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。