Tanned Raw Sheepskin
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AI分析
🐑 Tanned Raw Sheepskin (Sheeppelts)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 Part I: Product Definition and Classification: What Exactly is "Tanned Raw Sheepskin"?
In international trade, "Tanned Raw Sheepskin" refers to sheep pelts that have undergone the tanning process but are generally in their natural, unhairled, or minimally processed state (often referred to as "sheepskin leather" or "shearling blank"). They are distinct from finished garments, rugs, or raw untanned hides.
Key Distinctions: * Raw/Tanned Sheepskin (Leather/Pelt): The hair is often removed or the pelt is tanned for durability. Used for lining, upholstery, or further manufacturing. → HS Code 4106/4107 * Shearling (Tanned with Hair On): Sheepskin tanned with the wool still attached. → HS Code 4115 (if processed) or specific classifications under 4106 if considered leather. * Raw Untanned Hide: Not yet tanned. → HS Code 4101/4102
⚠️ Critical Classification Point:
- If the sheepskin is tanned (whether with hair on or off), it is classified under Chapter 41.
- If it is raw (untanned), it falls under Chapter 41 as well, but different subheading.
- Most Common Import Scenario: "Tanned Sheepskin" usually implies 4106.31.00.00 (Sheepskin/Tumbled Sheepskin) or 4107.21.00.00 (Sheep/ Lamb, split leather).
📦 Part II: HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Tanned? | Hair On? |
|---|---|---|---|---|
4106.31.00.00 |
Sheep or lamb, tanned or crusted, with hair on | Shearling pelts, natural sheepskin | ✅ Yes | ✅ Yes |
4106.32.00.00 |
Sheep or lamb, tanned or crusted, without hair | Sheepskin leather, suede blanks | ✅ Yes | ❌ No |
4107.21.00.00 |
Sheep or lamb leather, full grain, split | Finished leather sheets for bags/shoes | ✅ Yes | ❌ No |
4107.22.00.00 |
Sheep or lamb leather, other (split, reversed) | Textured leather, corrected grain | ✅ Yes | ❌ No |
4115.10.00.00 |
Compressed leather and articles thereof | Recycled leather products | ✅ Yes | ❌ No |
4115.20.00.00 |
Other leather and leather goods | Miscellaneous leather items | ✅ Yes | Varies |
🔍 Key Reminder:
- Tanned with Hair On (Shearling): Generally classified under 4106.31.00.00.
- Tanned without Hair (Leather): Generally classified under 4107.21.00.00 or 4107.22.00.00.
- Raw (Untanned): Would be 4102.21.00.00 (Sheep/lamb, not split) or 4102.29.00.00.
- Misclassification Risk: Declaring tanned sheepskin as raw hides or vice versa can lead to significant duty differences and customs penalties.
💰 Part III: 2026 Latest Tariff Rate Details (Including Additional Duties & Policy Surcharges)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: From November 10, 2025 (including subsequent imports)
🎯 1. 4106.31.00.00 – Sheep or Lamb, Tanned or Crusted, with Hair On (Shearling)
| Item | Content |
|---|---|
| Base Rate | 10% (ad valorem) |
| USITC Additional Duty | +25% (From USITC Footnote 9903.01.25) |
| IEEPA Additional Duty | +10% (For China/HK products, effective Nov 10, 2025) |
| Total Tariff Rate | 45% |
| Tax Calculation | CIF Value × 45% |
| De Minimis Eligibility | ❌ Not Eligible (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:4106.31.00.00 → FOOTNOTE:9903.01.25 |
📌 Explanation:
- The 25% USITC duty is part of the Section 301 tariffs on Chinese goods.
- The 10% IEEPA duty is the new对华 surcharge starting late 2025.
- Total 45% is extremely high for leather goods, making cost control critical.
🎯 2. 4106.32.00.00 – Sheep or Lamb, Tanned or Crusted, Without Hair
| Item | Content |
|---|---|
| Base Rate | 10% |
| USITC Additional Duty | +25% |
| IEEPA Additional Duty | +10% |
| Total Tariff Rate | 45% |
| Tax Calculation | CIF Value × 45% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:4106.32.00.00 → FOOTNOTE:9903.01.25 |
📌 Note:
- Same tariff structure as hair-on shearling.
- Applies to "sheepskin leather" used for jackets, linings, or upholstery.
🎯 3. 4107.21.00.00 – Sheep or Lamb Leather, Full Grain (Split)
| Item | Content |
|---|---|
| Base Rate | 5% |
| USITC Additional Duty | +25% |
| IEEPA Additional Duty | +10% |
| Total Tariff Rate | 40% |
| Tax Calculation | CIF Value × 40% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:4107.21.00.00 → FOOTNOTE:9903.01.25 |
📌 Note:
- Slightly lower base rate (5%) but still subject to high additional duties.
- Common for leather sheets used in manufacturing bags, wallets, and shoes.
🛠️ Part IV: Customs Clearance Practical Advice (Combat Pitfall Guide)
✅ 1. Required Documentation Checklist (None Can Be Skipped)
| Document | Mandatory | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Includes weight, size, tanning method (vegetable/chrome), hair length, leather thickness |
| ✅ Tanning Certificate | ✔️ | Proves tanning process; critical for correct HS Code |
| ✅ Product Photos | ✔️ | Clear images of front/back, showing hair/leather texture |
| ✅ Third-Party Test Report | ✔️ | For environmental compliance (e.g., chromium VI limits for leather) |
| ✅ Commercial Invoice | ✔️ | Must clearly state "Tanned Sheepskin" or "Shearling Pelt" |
| ✅ Certificate of Origin (CO) | ✔️ | If not from China, to claim preferential rates |
| ✅ Packing List | ✔️ | Detailed weight and volume to avoid customs inspection delays |
✅ 2. Declaration Tips (Key Mantra)
🔥 "Specify Tanning, State Hair Status, Accurate Description, Lower Risk!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Shearling (Hair On) | 4106.31.00.00 – "Tanned Sheepskin, Hair On" |
Misdeclare as "Leather" → 45% vs 10% base |
| Sheepskin Leather (Hair Off) | 4106.32.00.00 or 4107.21.00.00 |
Misdeclare as "Raw Hide" → 0% base but high penalty |
| Raw Untanned Sheepskin | 4102.21.00.00 |
Misdeclare as "Tanned" → 45% |
| Finished Garment | 4203.10.00.00 |
Misdeclare as "Raw Sheepskin" → 45% |
✅ 3. Special Cases Handling
| Scenario | Handling Advice |
|---|---|
| Mixed Shipments | Separate HS Codes for different tanning/hair statuses. Do not consolidate. |
| OEM Custom Tanning | Provide tanning specifications to customs. May require pre-approval. |
| Leather for Medical Use | Rare for sheepskin. If applicable, provide medical use proof for potential exemption. |
| Shearling for Upholstery | Declare as 4106.31.00.00. Ensure weight includes any backing materials. |
🌍 Part V: Global Main Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff | Certification Requirements | Remarks |
|---|---|---|---|---|
| 🇺🇸 USA | 4106.31.00.00 |
45% (China Origin) | No special certification for raw leather | High duty due to IEEPA + 301 |
| 🇨🇳 China | 4106.31.00.00 |
5% | None | No additional duties |
| 🇪🇺 EU | 4106.31.00.00 |
6.5% | REACH Compliance | No additional duties |
| 🇦🇺 Australia | 4106.31.00.00 |
5% | None | Free Trade Agreement may apply |
| 🇯🇵 Japan | 4106.31.00.00 |
7.5% | None | FTAs may reduce duties |
📌 Conclusion:
- USA is the highest tariff market for Chinese-origin sheepskin.
- EU and Japan have moderate base rates but no additional surcharges.
- Cost Optimization: Consider sourcing from Vietnam, Mexico, or India to potentially benefit from lower tariffs in the US.
📌 Part VI: Common Errors & Pitfall Guide (Blood-Tea Lessons)
❌ Error 1: Declaring "Tanned Sheepskin" as "Raw Hide"
👉 Consequence: Base rate drops from 10% to 0%, but penalty + back taxes if discovered.
❌ Error 2: Mixing "Shearling" (hair on) and "Leather" (hair off) in one HS Code
👉 Consequence: Customs may reject the declaration, leading to delays and storage fees.
❌ Error 3: Missing Tanning Certificate
👉 Consequence: Customs cannot verify tanning status, leading to random inspection and delays.
❌ Error 4: Not specifying "Hair On/Off" in description
👉 Consequence: Ambiguity leads to incorrect HS Code assignment and potential under/over-declaration.
✅ Correct Approach:
"Tanned Sheepskin Pelt, Hair On, Chrome Tanned, Weight: 2.5kg, Grade A, For Upholstery"
🎯 Part VII: Conclusion: Professional Declaration, Save Time, Reduce Cost!
🎯 Remember the Mantra:
🔹 "Tanned Sheepskin is 45% in the US, specify hair status, avoid penalties!"
🔹 "HS Code determines destiny, tariff difference is huge, declare accurately, save money!"
📌 Pro Tip:
If your sheepskin is originated from Vietnam, Mexico, or India, you can apply for IEEPA exemption, reducing tariffs to 0%~10%.
Recommend applying for a Binding Ruling in advance to avoid clearance risks.
📣 Immediate Action:
📞 Contact a professional customs broker + Provide product photos + Apply for HS Code pre-ruling
🚀 Let your sheepskin products clear customs smoothly, export efficiently, and maximize profits!
✨ Professional clearance starts with accurate classification!
💼 Every cent of your cost deserves precise calculation!
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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。