Sheepskin (non patterned), tanned leather for shoes
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 Shoes
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Strategy
📌 I. Product Definition & Classification: Is it "Sheepskin" or "Goatskin"?
Tanned Sheepskin Leather is the primary raw material for high-end footwear, gloves, and luxury accessories. In international trade, the classification hinges on three critical factors:
1. Species: Is it strictly sheep (Ovis aries)? (Sheepskin is often grouped with goatskin under "Caprine" in some codes, but distinct in others).
2. Treatment: Is it tanned (chemically or vegetable tanned)?
3. End-Use: Is it specifically intended for shoes, decorative purposes, or general leather goods?
⚠️ Critical Distinction:
- Lambskin: If the sheepskin comes from young sheep (lambs), it often falls under 4302.19.13.00 (Lambskin category).
- Decorative Sheepskin: If the leather is intended for decoration or general use without specific shoe constraints, it may fall under 4302.19.60.00.
- General Sheepskin: If the classification aligns strictly with standard sheepskin leather codes (4105 series) due to specific processing methods, it may be classified differently than the "4302" (fur/skin) codes.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority)
| HS Code | Product Description | Application Scenario | Tax Rate Breakdown |
|---|---|---|---|
| 4302.19.60.00 | Tanned sheepskin leather, unworked/untanned? No, Tanned, no pattern, for decorative use | Decorative leather goods, non-specific footwear, luxury trimmings | 38.5% (Base: 3.5% + Trade War: 25.0% + 122: 10%) |
| 4302.19.13.00 | Tanned sheepskin leather, no pattern, classified as Lambskin | High-end shoe uppers, luxury lining, soft footwear | 37.2% (Base: 2.2% + Trade War: 25.0% + 122: 10%) |
| 4105.30.00.00 | Tanned sheepskin leather, no pattern, consistent classification | General industrial sheepskin leather, heavy-duty shoes | 12.0% (Base: 2.0% + Trade War: 0.0% + 122: 10%) |
| 4105.10.90.00 | Tanned sheepskin leather, no pattern, tendency to match | Alternative classification for specific processing types | 12.0% (Base: 2.0% + Trade War: 0.0% + 122: 10%) |
🔍 Key Observation:
- Codes 4302.xxxx (Lambskin/Sheepskin) generally attract higher duties due to the "122 Clause" (Section 122) and Trade War tariffs, totaling 37.2% - 38.5%.
- Codes 4105.xxxx (General Tanned Leather) offer a significantly lower rate (12.0%) if the product can be justified as "General Tanned Leather" rather than "Lambskin" or "Decorative Sheepskin".
- The "Shoe" Intent: While the input says "for shoes", the data shows "for decorative" (4302.19.60) and "consistent" (4105.30). If the leather is specifically for shoes, ensure the description matches the 4105 codes if possible to minimize tax, as 4302 codes often target "luxury/finishing" uses.
💰 III. 2026 Latest Tariff Rate Breakdown (Detailed Analysis)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Date: 2025/2026 (Latest Trade War Measures)
🎯 Scenario A: "Lambskin" Classification (HS: 4302.19.13.00)
Best for: High-end, soft sheepskin intended for luxury shoes.
| Item | Content |
|---|---|
| Base Tariff | 2.2% (Standard MFN) |
| Section 301 (Trade War) | +25.0% (Mandatory on many Chinese goods) |
| Section 122 (122 Clause) | +10.0% (Specific retaliatory tariff) |
| Total Tax Rate | 37.2% |
| Tax Calculation | CIF Value × 37.2% |
| De Minimis Exemption | ❌ No (High value goods, no de minimis) |
| Legal Path | USITC:4302.19.13.00 → Section 301 → Section 122 |
📌 Explanation:
- The 25% Section 301 tariff is the standard "China" penalty.
- The 10% Section 122 is a specific add-on for certain leather/fur products, often triggered by trade disputes.
- Total 37.2% is a heavy burden, making this classification less competitive for high-volume shoe manufacturing.
🎯 Scenario B: "Decorative/General" Sheepskin (HS: 4302.19.60.00)
Best for: Sheepskin used for decoration or general purposes.
| Item | Content |
|---|---|
| Base Tariff | 3.5% |
| Section 301 (Trade War) | +25.0% |
| Section 122 (122 Clause) | +10.0% |
| Total Tax Rate | 38.5% |
| Tax Calculation | CIF Value × 38.5% |
| De Minimis Exemption | ❌ No |
| Legal Path | USITC:4302.19.60.00 → Section 301 → Section 122 |
📌 Note:
- The base tariff is slightly higher (3.5% vs 2.2%), leading to a 38.5% total.
- This is often the default if the leather is "non-patterned" but not strictly "lambskin".
🎯 Scenario C: "General Tanned Leather" (HS: 4105.xxxx)
Best for: Sheepskin that can be argued as general leather (not specifically lambskin).
| Item | Content |
|---|---|
| Base Tariff | 2.0% |
| Section 301 (Trade War) | 0.0% (Exempt or Not Applicable) |
| Section 122 (122 Clause) | +10.0% |
| Total Tax Rate | 12.0% |
| Tax Calculation | CIF Value × 12.0% |
| De Minimis Exemption | ❌ No |
| Legal Path | USITC:4105.30.00.00 → Section 122 |
📌 Strategic Advantage:
- Savings: 25.2% - 26.5% lower than 4302 codes!
- Reason: The Section 301 (25%) tariff is NOT applied to this specific code in the provided data (0.0%).
- Action: If your sheepskin is generic and not explicitly "Lambskin" or "Decorative", try to classify under 4105 to save massive costs.
🛠️ IV. Customs Clearance Practical Advice (Avoid Pitfalls)
✅ 1. Documentation Checklist (Essential)
| Document | Required? | Why? |
|---|---|---|
| Leather Sample | ✅ Mandatory | Customs will test to distinguish Lambskin (4302) vs Sheepskin (4105). |
| Tanning Process Report | ✅ Mandatory | Proves the chemical/vegetable tanning method to match HS 4105 vs 4302. |
| Product Specification Sheet | ✅ Mandatory | Must explicitly state "Non-patterned Tanned Sheepskin". |
| End-Use Declaration | ✅ Mandatory | "For shoes" is good, but clarify if it's for heavy-duty (4105) or luxury (4302). |
| Commercial Invoice | ✅ Mandatory | Must match the HS Code exactly (e.g., do not write "Sheepskin" if using 4105). |
| Packing List | ✅ Mandatory | Show weight and dimensions. |
✅ 2. Declaration Strategy (The "Golden Rule")
🔥 "Classify by Species & Process, Not Just End-Use!"
| Situation | Correct Declaration | Wrong Declaration | Consequence |
|---|---|---|---|
| Luxury Lambskin Shoes | 4302.19.13.00 |
Try to force 4105 |
Audit Risk: Customs may reclassify and charge 37.2% + Penalty. |
| Standard Sheepskin for Shoes | 4105.30.00.00 |
Declare as 4302.19.60 |
Overpayment: You pay 12% extra unnecessarily. |
| Decorative Leather | 4302.19.60.00 |
Declare as 4105 |
Rejection: Customs will deny if it's clearly "decorative". |
| Non-Patterned Generic | 4105.10.90.00 |
Declare as 4302 |
Savings: Use 4105 to avoid 25% Section 301 tax. |
✅ 3. Special Case Handling
| Case | Strategy |
|---|---|
| "For Shoes" but "Not Lambskin" | Argue under 4105.30.00.00 (Consistent classification). Emphasize "Sheepskin" not "Lambskin". |
| Mixed Batch (Lambskin + Sheepskin) | Separate shipments. Do not mix; it causes customs confusion and delays. |
| Section 122 Clause Concern | The 10% charge applies to all options. Cannot be avoided easily. Focus on avoiding the 25% Section 301 (only possible via 4105). |
| OEM Orders | Provide the buyer's specific design to prove "non-patterned" status. |
🌍 V. Global Market Comparison (2026)
| Market | Recommended HS Code | Tariff | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 4105.30.00.00 |
12.0% | None | Critical: Avoid 4302 codes to save 25%. |
| 🇨🇳 China | 4105.30.00.00 |
~2.0% | CCC | Lower base rates. |
| 🇪🇺 EU | 4105.30.00.00 |
~10-14% | REACH, Oeko-Tex | No 122 clause, but higher base VAT. |
| 🇦🇺 Australia | 4105.30.00.00 |
5% | None | Lower duties generally. |
📌 Conclusion:
- USA is the only market with the 25% + 10% trap for 4302 codes.
- Strategy: If possible, classify as 4105 (General Tanned Leather) to save 26.5% vs 37.2%.
📌 VI. Common Errors & Pitfalls
❌ Error 1: Calling "Sheepskin" "Lambskin" unnecessarily.
👉 Result: You get hit with the 37.2% rate instead of 12%.
👉 Fix: Prove it is adult sheepskin, not lambskin.
❌ Error 2: Declaring "For Shoes" but using HS Code 4302.
👉 Result: Customs assumes "Luxury/Decorative" and charges 38.5%.
👉 Fix: Use 4105 for general shoe leather, unless it's explicitly "Lambskin".
❌ Error 3: Ignoring the 122 Clause.
👉 Result: All codes in this list have a 10% add-on.
👉 Fix: Budget for 10% regardless of HS Code.
✅ Correct Declaration:
"Tanned Sheepskin Leather, Non-Patterned, 4105.30.00.00, for General Footwear, 2.0mm thickness."
🎯 VII. Conclusion: Save Money, Avoid Fines
🎯 Remember the Magic Number:
🔹 "4105 is King" (12% vs 37-38%).
🔹 "Avoid 4302 unless it's Lambskin" (37.2% is expensive).
🔹 "122 Clause is 10% no matter what" (Budget for it).
📌 Tip:
If your sheepskin is not from a lamb, and not specifically for decoration, try to justify 4105.30.00.00 to bypass the 25% Section 301 tariff. This can save you $25,000 on every $100,000 shipment!
📣 Action Now:
📞 Contact your customs broker immediately.
📸 Take photos of the leather grain to prove it's Sheepskin, not Lambskin.
🚀 Classify smartly, pay less, ship faster!
✨ Professional Customs, Precision Classification!
💼 Your Margin is Your Profit. Don't waste it on wrong codes.
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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。